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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4,341 Documents
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EFISIENSI, EFEKTIVITAS, DAN PRINSIP EKONOMI DALAM PENGELOLAAN ANGGARAN PROGRAM MAKAN BERGIZI GRATIS Eviena Riesty Saputri; Budi Asmarawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yvk88r40

Abstract

Program Makan Bergizi Gratis (MBG) merupakan program strategis pemerintah yang bertujuan meningkatkan kualitas gizi masyarakat melalui penyediaan makanan bergizi bagi peserta didik. Besarnya anggaran yang dialokasikan menuntut pengelolaan keuangan yang akuntabel dan berorientasi pada Value for Money. Penelitian ini bertujuan menganalisis pengaruh prinsip ekonomi, efisiensi, dan efektivitas terhadap Value for Money dalam pengelolaan anggaran Program Makan Bergizi Gratis. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 56 responden yang terdiri dari pegawai SPPG, pegawai BGN, tenaga pendidik, orang tua/wali murid, pegawai swasta, dan masyarakat umum. Analisis data dilakukan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa prinsip ekonomi berpengaruh positif dan signifikan terhadap Value for Money, efektivitas berpengaruh positif dan signifikan terhadap Value for Money, sedangkan efisiensi tidak berpengaruh signifikan terhadap Value for Money.

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