J-MAS (Jurnal Manajemen dan Sains)
Vol 8, No 1 (2023): April

Kinerja Keuangan dan Kinerja Non Keuangan terhadap Daya Saing Daerah Kabupaten Bungo

Musthafa Luthfi (Unknown)
Albetris Albetris (Universitas Batanghari)
Rahayu Rahayu (Unknown)
Sumantri Sumantri (Unknown)



Article Info

Publish Date
30 Apr 2023

Abstract

This study aims first, to determine the effect of financial performance and non-financial performance on regional competitiveness in Bungo Regency. Second, to determine the effect of capital expenditure on regional competitiveness in Bungo Regency. Third, to determine the effect of budget management on regional competitiveness in Bungo Regency. Fourth, to determine the effect of financial performance and non-financial performance on regional competitiveness through capital expenditure in Bungo Regency. Fifth, to determine the effect of financial performance and non-financial performance on regional competitiveness through budget management in Bungo Regency. The data used in this study is primary data collected by direct interviews with respondents with predetermined criteria. This research uses Structural Equation Model (SEM) Analysis and uses Smart PLS tool. The results of the study are that first, financial performance and non-financial performance have a significant effect on regional competitiveness in Muaro Bungo Regency. Second, capital expenditure has no significant effect on regional competitiveness in Muaro Bungo Regency. Third, budget management has a significant effect on regional competitiveness in Muaro Bungo Regency. Fourth, financial performance and non-financial performance have no significant effect on regional competitiveness through capital expenditure in Muaro Bungo Regency. Fifth, financial performance and non-financial performance have a significant effect on regional competitiveness through budget management in Muaro Bungo Regency.

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Journal Info

Abbrev

jmas

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...