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All Journal AFEBI Accounting Review Economos : Jurnal Ekonomi dan Bisnis
Tikupasang, Medyoto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Value For Money-Based Financial Performance Measurement At The North Toraja Regency Government Tikupasang, Medyoto; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2740

Abstract

Financial performance is one of the most important issues in public sector organizations. Demanding transparency and accountability and supported by technological developments, several public sector organizations/institutions have published their performance reports, including their budget realization reports through their institutional websites. This study aims to determine the ability of the Regional Government of North Toraja Regency in 3 Fields of Government in regulating their budgets. Measurement will be done using Value For Money. This study used a descriptive qualitative approach. This research will measure the performance of the program on the activities carried out by collecting and presenting data on the 2021 North Toraja Regency Government APBD Realization Report in three areas of government, namely the Environment, the Culture and Tourism Office, and Transportation. The analysis will be carried out using the Value For Money method. Data collection is carried out by visiting the website of the Regional Government of North Toraja Regency and downloading the North Toraja Regency Regional Government APBD Realization Report from the site. The results of performance measurements in the activity program at the North Toraja Regency Government in the Field of Environmental Governance, the Culture and Tourism Office, and Transportation in 2021 which are measured using Value For Money can be said to be quite good in terms of economy and efficiency, but still need to improve performance in terms of effectiveness.
The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Fratiwi, Sri Ayu; Tikupasang, Medyoto; Fitriani; Jamaluddin; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value
Co-Authors Abdul Hamid Habbe, Abdul Hamid Fitriani Fratiwi, Sri Ayu Haliah, Haliah Jamaluddin Kusumawati, Andi MEDIATY Nur'Illiyyien