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p-Index From 2020 - 2025
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All Journal Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC)
Sofyan, Aldriantara
Unknown Affiliation
Materials Science & Nanotechnology Social Sciences Other

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Examining Spending Efficiency and Budget Realization Growth in Regional Financial Performance: A Study of West Java Province Sofyan, Aldriantara; Nurjaman, Kadar; Joharudin, Agus
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1392

Abstract

This study examines the impact of spending efficiency ratio and budget realization growth ratio on the financial performance of the Regional Inspectorate of West Java Province from 2020 to 2023. The study employs a quantitative approach with multiple linear regression analysis to measure the effect of independent variables on financial performance. The findings indicate that the spending efficiency ratio has a positive and significant effect on financial performance, demonstrating that optimal budget utilization enhances regional financial stability. Additionally, the budget realization growth ratio also has a significant impact, although its influence is relatively lower than spending efficiency. The results emphasize the importance of efficient financial management and budget allocation planning in improving regional financial performance. These findings provide insights for policymakers to enhance financial transparency and accountability in local government budget planning and execution.
DIGITAL INNOVATION IN PUBLIC SERVICE DELIVERY: AN IMPLEMENTATION STUDY OF SMART CITY INITIATIVES IN BANDUNG CITY, INDONESIA Sofyan, Aldriantara
VISIONER : Jurnal Pemerintahan Daerah di Indonesia Vol 16 No 3 (2024): Visioner: Jurnal Pemerintahan Daerah di Indonesia
Publisher : Alqaprint Jatinangor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jv.v16i3.1259

Abstract

Digital innovation has become a fundamental driver in transforming public service delivery, particularly in urban governance frameworks. This study explores the implementation of smart city initiatives in Bandung City, Indonesia, through a comprehensive literature review approach. Drawing from peer-reviewed journals, policy documents, and empirical studies published in the last decade, the paper critically examines how digital technologies enhance efficiency, transparency, and citizen engagement in public services. The research adopts a thematic analysis to identify key trends, challenges, and outcomes related to smart governance and e-service platforms. Findings indicate that while Bandung has made significant strides in adopting digital solutions, persistent issues such as limited interoperability, digital divide, and regulatory gaps hinder full implementation. Moreover, the success of smart city programs appears to be closely linked to institutional readiness and cross-sector collaboration. The study highlights best practices and comparative insights from other urban centers that have advanced similar initiatives. It also underscores the importance of adaptive governance models in navigating technological disruptions. Ultimately, this review contributes to the growing discourse on digital public administration by offering evidence-based recommendations for sustainable smart city development in the Indonesian context.
Co-Authors Joharudin, Agus Kadar Nurjaman