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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Aribah Muthi’ Choironi
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Economics, Econometrics & Finance

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Dekonstruksi Kegagalan Prinsip Value For Money: Analisis Ketimpangan Realisasi Pendapatan Dan Belanja Daerah Aribah Muthi’ Choironi; Putri Rizkiyah; Alam, Arya Pamungkas Pitu; Dian, Kisma; DP, Rina Tjandra Kirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The imbalance between realized regional revenue and expenditure is a key indicator of the failure to implement the Value for Money (VfM) principle in regional financial governance. A systematic literature review (SLR) identified that effective revenue target achievement is often not accompanied by adequate spending efficiency. This phenomenon is caused by three systemic factors: fragmented indicator design that separates effectiveness and efficiency measurements, information asymmetry in agency mechanisms, and the dominance of administrative indicators in the Public Financial Management (PFM) system. This situation creates an "illusion of administrative compliance" where regions appear to perform well in terms of ratios but fail to optimize public value substantively. A transformation of the evaluation paradigm is needed, focusing on consistency across the 3E dimensions (economy, efficiency, and effectiveness) through instruments such as the VfM Consistency Index to ensure the sustainability of public value.
Co-Authors Alam, Arya Pamungkas Pitu Dian, Kisma DP, Rina Tjandra Kirana PUTRI RIZKIYAH