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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi
Ibravita Dwi Annisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kinerja Pendapatan dan Belanja Daerah Kabupaten Pasuruan Tahun 2018-2023 Rachma Ayu Wanodya; Danang Wibisono; Ibravita Dwi Annisa; Mayza Almanikma; Surur Fatma Ningtyas; Mega Tunjung Hapsari
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.3108

Abstract

This research effort aims to conduct a comprehensive analysis on the fiscal performance of Pasuruan Regency from 2018 to 2023 and to evaluate the efficiency of regional budget management. The results of the decentralization ratio calculation get an average of 20.92% with a sufficient performance. The results of the calculation of the expenditure growth ratio got an average of 3.45% with poor performance. The ratio of operational expenditure to capital expenditure received an average of 65.36% with good performance. The ratio of capital expenditure to total expenditure got an average of 13.16% with good performance. The ratio of direct and indirect spending to total spending has poor performance results. The tax effectiveness ratio got an average of 97.50% with quite effective performance. The results of this study are expected to be an input for the Pasuruan Regency government which aims to improve budget efficiency and strengthen regional financial autonomy.
Dampak Keterbatasan Sumber Daya Manusia terhadap EfektivitasPengelolaan Keuangan pada BLUD RSUD Campurdarat Ibravita Dwi Annisa; Sindy Nur Aisyah; Riska Amellia Putri; Elysia Septi Amanda; Aqilla Nabbihah; Irfan Fauzi
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5622

Abstract

This study aims to examine how the limited human resources of the Regional Public Service Agency (BLUD) of Campurdarat Regional Hospital affect the efficiency of financial management. The background of this study is the lack of professional human resources (HR) in the financial sector, which can hinder the effectiveness, accuracy of reporting, and transparency of hospital financial governance. To obtain a comprehensive picture of the financial management situation at Campurdarat Regional Hospital, the methodology used was interviews, observation, and documentation studies. This research in the study findings shows that although financial management has been implemented in accordance with regulations, such as the values of transparency and accountability, the lack of human resources causes a number of problems, including high employee workloads, delays in financial reporting, and errors in recording drug receivables to third parties. This condition will hamper cooperation between units and reduce the effectiveness of internal supervision. The quality of human resources is a crucial component in realizing effective and efficient public financial governance, according to institutional and resource theories. Therefore, to ensure more effective, accountable, and sustainable financial management in the Campurdarat Regional Public Service Agency (BLUD), capacity building through continuous training, recruitment of professional staff, and optimization of the role of the Internal Supervisory Unit (SPI) is very crucial.
Co-Authors Aqilla Nabbihah Danang Wibisono Elysia Septi Amanda Irfan Fauzi Mayza Almanikma Mega Tunjung Hapsari Rachma Ayu Wanodya Riska Amellia Putri Sindy Nur Aisyah Surur Fatma Ningtyas