Jurnal Fokus Manajemen
Vol 6 No 2 (2026): Mei

The Effect Of Budget Management And Transparency On Financial Performance At The Audit Board Of The Republic Of Indonesia Representative Office Of North Sumatra Province

Larasati, Annisa (Unknown)
Ananda, Geby Citra (Unknown)
Aulia, Aullia (Unknown)

Article Info

Publish Date
08 May 2026

Abstract

This study aims to analyze the effect of budget management and transparency of public financial information disclosure on financial performance at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of North Sumatra Province. This research employs a quantitative approach with descriptive and associative research designs. The data used in this study are secondary data obtained from financial statements and performance reports of BPK RI Representative Office of North Sumatra Province for the period 2020–2024. Budget management is measured using the budget effectiveness ratio, transparency is assessed based on the availability and accessibility of financial information, while financial performance is measured using liquidity ratios.

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Journal Info
Jurnal Fokus Manajemen
Website

Abbrev

fokusman

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Management Focus Journal covers various research approaches, namely: quantitative, qualitative and mixed methods. Management Focus Journal (JFM) focuses on various themes, topics and aspects of management, strategic management and entrepreneurship, including (but not limited to) the following ...