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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Roosemarina Anggraini Rambe
University of Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Measurement Efficiency of Local Government Spending on Poverty Alleviation in Sumatra: Output Oriented Approach With Data Envelopment Analysis Ratu Eva Febriani; Roosemarina Anggraini Rambe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.842

Abstract

This research aims to measure efficiency of local government spending in poverty alleviation during the COVID-19 pandemic in Sumatra, Indonesia. Data Envelopment Analysis (DEA) was applied as a measurement efficiency method with output-oriented based on variable returns to scale approach.The type of data used in this study is secondary data and implements explanatory analysis. The object of our observation in this study involves total local governments in Sumatra (154 regencies/cities). It used government education spending per capita, health spending per capita, economic spending per capita, and social security spending per capita as input. The Output that we used is the poverty rate. The results show that poverty alleviation through government spending efficiency policy only can achieve by eight local governments, i.e.Deli Serdang, Simalungun, Medan, Sawah Lunto, Pekan Baru, Lampung Tengah, Bangka Barat, and Batam. Pekan Baru is the relatively most efficient regency, while Meranti has the lowest efficiency. 146 inefficient local governments should benchmark to their peer to improve their efficiency score. In addition, differences in the level of efficiency between local governments within one province also need to be inspected.
Budget Performance Analysis State Treasury Service Office In The Kalimantan Region: Data Envelopment Analysis Approach Mohammad Arief Barata; Roosemarina Anggraini Rambe; M. Armelly
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.10607

Abstract

This study aims to analyze the budget performance efficiency of 21 State Treasury Service Offices (KPPN) in the Kalimantan Region for the 2023-2024 period using the Data Envelopment Analysis (DEA) method with the Variable Returns to Scale (VRS) approach. Input variables include operational expenditures, the number of technical employees, and supporting employees, while output variables include the percentage of SPM processed into SP2D, the IKPA value of BUN Authorization, the timeliness of TKD document submission, and the number of HAI-CSO services. The results show that not all KPPNs achieve full efficiency, with the input-oriented approach indicating potential resource savings, while the output-oriented approach emphasizes improving service quality. KPPNs in Pangkalan Bun, Pelaihari, Palangkaraya, and Tanjung Redep are consistently efficient across both approaches. These findings underscore the importance of proportional human resource redistribution, operational budget optimization, and strengthening performance-based monitoring systems to improve the efficiency of treasury services in Kalimantan.
Co-Authors M. Armelly Mohammad Arief Barata Ratu Eva Febriani