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All Journal Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains)
Fathiyah Fathiyah
Fakultas Ekonomi Universitas Batanghari
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Efesiensi dan Efektivitas Pengelolaan Keuangan Daerah Pemerintah Provinsi Jambi Fathiyah Fathiyah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.994 KB) | DOI: 10.33087/jiubj.v20i2.1008

Abstract

The purpose of this study is to analyze the level of efficiency and effectiveness of regional financial management of the Provincial Government of Jambi. The analytical tool used in this study is the analysis of efficiency ratios and effectiveness ratios with research data in the form of secondary data derived from the Jambi Provincial Government Budget Realization Report for 2015-2019. Then the results of the study are given an assessment based on the criteria listed in the Decree of the Minister of Home Affairs No. 690,900,327 of 1996. The conclusion from the results of this study is that based on the calculation results obtained that during the last 5 years the level of efficiency of the regional financial management of the Jambi Provincial Government fluctuated with an average level of efficiency of 96.90% and in the criteria of less efficient, whereas for the level of effectiveness it was an average of 98.45% in the effective criteria, but in the last 2 years the effectiveness continues to increase in the highly effective criteria.
Analisis Belanja Daerah Pemerintah Provinsi Jambi Fathiyah Fathiyah; Abdi Sukmana; Hamid Majid; Masnun Masnun
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.236

Abstract

The purpose of this research is to analyze the efficiency of regional spending in Jambi provincial government. The research method used is descriptive and the analytical tools used in this study are the ratio of spending variance, the ratio of expenditure harmony and the ratio of spending efficiency. The data used in this study is secondary data in the form of budget realization report on the regional financial report of Jambi provincial government for the period 2015 - 2019. The results of this study concluded that the efficiency of spending in Jambi province based on the ratio of spending variance showed an average result of 91.41 meaning that the realization is smaller than the budgeted amount with the preferred difference category (favourable variance), while in the ratio of expenditure harmony based on the ratio of operating expenditure to total expenditure over the last five years shows an average yield of 74.27% and the ratio of capital expenditure to total expenditure on average of 25.72% , meaning the proportion of operating expenditure allocation is greater than the proportion of capital expenditures, and the next based on the results of the calculation of the ratio of efficiency of expenditure obtained results of 91.41% with the category of efficient performance. This means that the Jambi Provincial Government is able to save and efficiently in conducting regional expenditure.
Co-Authors Abdi Sukmana Hamid Majid Masnun Masnun