Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKTIVA
Ayu Utami, Widya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MENGELOLA UANG RAKYAT DENGAN AMANAH: EVALUASI EFEKTIVITAS BELANJA DAERAH DI PEMERINTAH PROVINSI XX Dwi Ramadani, Mutiara; Ayu Utami, Widya; Amelia, Firly; Maulidiyah Lubis, Fitrah; Nasirwan, Nasirwan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10523

Abstract

Effective regional financial management based on trustworthy values is an important challenge in realizing a government that truly serves the people. Although regional spending continues to increase every year, its impact on public welfare is not always in accordance with the amount of budget spent. This study examines the effectiveness of regional spending in the Government of Province XX using a descriptive quantitative approach, analyzed through budget effectiveness ratios, development trends reflected in the Human Development Index, Poverty Rate, and Unemployment Rate as well as the application of Islamic principles in the form of trustworthy values in fiscal governance. The results of the study indicate that budget effectiveness is generally high, but has experienced a downward trend from year to year. Regional development indicators show a direction of improvement, and in 2023 there will be a significant increase in the application of trustworthy values, especially in pro-people spending allocations. This finding confirms that the combination of technical efficiency and moral integrity in fiscal policy can strengthen accountability and accelerate the achievement of equitable development goals.
Co-Authors Amelia, Firly Dwi Ramadani, Mutiara Maulidiyah Lubis, Fitrah Nasirwan Nasirwan