Determinants of Budget Performance Based on The Value for Money Concept
DOI:
https://doi.org/10.22219/jaa.v6i2.25007Keywords:
Accountability, Supervision, Transparency, Value for MoneyAbstract
Purpose: This study aims to determine the effect of accountability, transparency, and supervision on the Value for Money concept budget performance at the Gunung Kidul Regency Government.
Methodology/Approach: This study uses respondent data derived from the process of distributing questionnaires. Respondents are the Head of Service, Office Treasurer, Head of Finance, and Head of Planning from 24 Regional Apparatus Organizations of Gunung Kidul Regency. The process of data analysis using multiple linear regression with the analytical tool used is SPSS.
Findings: The hypothesis proposed in this study is that accountability, transparency, and supervision positively affect the performance of the Value for Money concept budget. The Local governments that apply the principles of accountability, transparency, and good oversight will improve the budget performance process with the Value for Money concept.
Practical and Theoretical contribution/Originality: The Regional Government budget can be realized with the principles of economy, effectiveness, and efficiency. The government of Gunung Kidul Regency is expected to increase accountability, transparency, and control to produce good budget performance.
Research Limitation: This study has limitations in the level of generalization of research results. This study only measures the influence of the budget with the concept of Value for Money in Gunung Kidul Regency. Each region has different characteristics and conditions, so this research cannot be generalized. Furthermore, research data collection has closed questions so that researchers do not get direct and detailed arguments from respondents as a whole.
Downloads
References
Agustin, D. R., & Subardjo, A. (2017). Konsep Value for Money dalam Mengukur Kinerja Pelayanan Sektor Publik. Jurnal Ilmu Dan Riset Akuntansi, 6(6), 1–15.
Aprianti, E. R., & Riharjo, I. B. (2019). Pengaruh Akuntabilitas, Transparansi dan Pengawasan terhadap Kinerja Pelaksanaan Anggaran pada Instansi Pemerintah. Jurnal Ilmu Dan Riset Akuntansi, 6(12), 1–17.
Arifani, C., Salle, A., & Rante, A. (2018). Pengaruh Akuntabilitas, Transparansi Da Pengawasan Terhadap Kinerja Anggaran Berbasis Value For Money (Studi Empiris pada Pemerimtah Kota Jayapura). Jurnal Akuntansi Dan Keuangan Daerah, 13(1), 68–81. https://doi.org/10.52062/jakd.v13i1.1426
Ashari, M. I. (2020). Analisis Kinerja Anggaran Berkonsep Value for Money. 2(5), 728–740. https://doi.org/10.32639/jimmba.v2i5.669
Atiga, O., Adafula, C. J., & Nyeadi, J. D. (2015). Statutory Compliance in Assets Disposal Practices in the Public Sector: Evidence from Ghana. Journal of Transport and Supply Chain Management, 9(1), 1–7. https://doi.org/10.4102/jtscm.v9i1.158
Boučková, M. (2015). Management Accounting and Agency Theory. Procedia Economics and Finance, 25(15), 5–13. https://doi.org/10.1016/s2212-5671(15)00707-8
Fernandes, W., & Hanif, R. A. (2015). Pengaruh akuntabilitas, transparansi dan pengawasan terhadap kinerja anggaran pada pemerintah daerah kabupaten Kampar. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 2(2), 1-13.
Firmansyah. (2018). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Instansi Pemerintah Di Kota Makassar Economics bosowa journal edisi xxiv januari s/d maret 2018. 4(001), 165–177.
Gherardi, L., Linsalata, A. M., Gagliardo, E. D., & Orelli, R. L. (2021). Accountability and Reporting for Sustainability and Public Value: Challenges in the public sector. Sustainability (Switzerland), 13(3), 1–18. https://doi.org/10.3390/su13031097
Gultom, C. R. R., Zakaria, S., & Sutisna, J. (2022). Pengawasan Pemerintahan Dalam Pelaksanaan Sakip Sebagai Upaya Penerapan Good Governance Pada Direktorat Jenderal Kerja Sama Multilateral Kementerian Luar Negeri Republik Indonesia. Jurnal Administrasi Pemerintahan (Janitra), 2(1), 25. https://doi.org/10.24198/janitra.v2i1.41098
Husaini, lucy aditya, L. (2013). Analisis Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah. Akuntansi Dan Manajemen, Volume 3,(1), 21–41. https://doi.org/10.33369/fairness.v3i1.15274
Indrayani, & Khairunnisa. (2018). Analisis Pengukuran Kinerja Dengan Menggunakan Konsep Value for Money Pada Pemerintah Kota Lhokseumawe ( Studi Kasus Pada Dpkad Kota Lhokseumawe Periode 2014-2016 ). Akuntansi Dan Keuangan, 6(1), 1–10. https://doi.org/10.29103/jak.v6i1.1820
Jatmiko, B., Haya, B. S., & Utami, T. P. (2022). Enhancing Value for Money Government Organizations : Jurnal Reviu Akuntansi Dan Keuangan, 12(2), 245–259. https://doi.org/10.22219/jrak.v12i1.22143
Khikmah Alayyal. (2015). Pengukuran Kinerja Pemerintah Daerah Kabupaten Lamongan Berdasarkan Konsep Value For Money (5) 1689-1699. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 53(9), 1689–1699.
Laoli, V., & Si, M. (2019). Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Pemerintah Kabupaten Nias. 3, 91–101. https://doi.org/10.33395/owner.v3i1.108
Mouraviev, N. (2012). What Drives the Employment of Public-private Partnerships in Kazakhstan and Russia: Value for Money? Organizations and Markets in Emerging Economies, 3(1), 32–57. https://doi.org/10.15388/omee.2012.3.1.14274
Nababan, R. A., Sihombing, M., & Thamrin. (2018). Pengaruh Akuntabilitas dan Transparansi , terhadap Pengelolaan Keuangan Berkonsep Value for Money pada Pemerintah di Kabupaten Dairi. 4(1), 108–120. https://doi.org/10.24114/antro.v4i1.10157
Nemec, J., Orviska, M., & Lawson, C. (2016). The Role of Accountability Arrangements in Social Innovations: Evidence from the UK and Slovakia. NISPAcee Journal of Public Administration and Policy, 9(1), 73–96. https://doi.org/10.1515/nispa-2016-0004
Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, A. L. (2020). Transparency as a Key Element in Accountability in non-Profit organizations: A systematic literature review. Sustainability (Switzerland), 12(14). https://doi.org/10.3390/su12145834
Pertiwi, D. P. (2015). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Pengelolaan Anggaran Berkonsep Value For Money Pada Instansi Pemerintah (Studi Empiris SKPD Provinsi Riau). Jom FEKON, 2(2), 1–15.
Primayani, P. R., Herawati, N. T., Ari, N., & Darmawan, S. (2014). Pengaruh Pengendalian Internal, Value For Money, Penyajian Laporan Keuangan dan Aksesibilitas Pengelolaan Keuangan. (Studi Empiris Pada SKPD di Pemerintahan Daerah Kabupaten Klungkung ). 1(1). https://doi.org/10.23887/jimat.v2i1.4353
Puspitasari, M. D. (2020). Meningkatkan Kinerja Anggaran Berkonsep Value For Money. 4(2), 153–166. https://doi.org/10.24176/agj.v4i2.5099
Putri, C., April, & Purnomo, B. S. (2018). Berkonsep Value for Money. 6(3), 467–476. https://doi.org/10.17509/jrak.v6i3.14886
Riantiarno, R., & Azlina, N. (2011). Faktor-faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Rokan Hulu). Pekbis Jurnal, 3(3), 560–568. http://dx.doi.org/10.31258/pekbis.3.03.%25p
Rigian, D., & Sari, R. P. (2018). Pengaruh Akuntabilitas, Transparansi, Dan Partisipasi Terhadap Kinerja Anggaran Berbasis Value For Money. 2015, 38–47.
Safitri, D. D., & Mildawati, T. (2019). Pengaruh Akuntabilitas, Transparansi, Pengawasan, Dan Partisipasi Anggaran Terhadap Kinerja Anggaran. Jurnal Ilmu Dan Riset, 8.
Sedmihradská, L. (2015). Budget Transparency in Czech Local Government. Procedia Economics and Finance, 25(May), 598–606. https://doi.org/10.1016/s2212-5671(15)00774-1
Setia, M. S. (2019). Pengaruh Akuntabilitas Dan Transparansi Terhadap Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Pemerintah Kota Malang. 7(1), 1–10.
Setiyanningrum, I. (2016). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Kinerja Anggaran Dengan Konsep Value For Money Pada Badan Usaha Milik Daerah (Bumd) Di Yogyakarta. 000(4), 1–20.
Štrangfeldová, J., & Štefanišinová, N. (2020). Value for Money in Organizations Providing Public Education Services and How to Measure It. Naše Gospodarstvo/Our Economy, 66(2), 62–70. https://doi.org/10.2478/ngoe-2020-0012
Szołno-Koguc, J. (2018). The Significance of Openness and Transparency for Accountability in Public Finances. E-Finanse, 14(2), 58–66. https://doi.org/10.2478/fiqf-2018-0012
Ulum, A. S. (2012). Peran Pengukuran Kinerja Dalam Mendukung Good Governance Dalam Perspektif Agency Theory. Jurnal Dinamika Akuntansi, 3(1), 60–66. https://doi.org/10.15294/jda.v3i1.1945
Veledar, B., Gadzo, A., & Lalic, S. (2020). Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina. Interdisciplinary Description of Complex Systems, 18(2-B), 299–311. https://doi.org/10.7906/indecs.18.2.16
Vítek, L., & Martínková, L. (2015). Assessment of Efficiency of Expenditure Programmes in Education: Primary Education in the Czech Republic. Procedia Economics and Finance, 25(15), 607–614. https://doi.org/10.1016/s2212-5671(15)00775-3
Wang, N., Ma, M., & Liu, Y. (2020). The Whole Lifecycle Management Efficiency of the Public Sector in PPP Infrastructure Projects. Sustainability (Switzerland), 12(7), 1–18. https://doi.org/10.3390/su12073049
Widanaputra, A. A., & Mimba, N. P. S. H. (2014). The Influence of Participative Budgeting on Budgetary Slack in Composing Local Governments’ Budget in Bali Province. Procedia - Social and Behavioral Sciences, 164(August), 391–396. https://doi.org/10.1016/j.sbspro.2014.11.093
Zaato, J. J., & Hudon, P.-A. (2015). Governance Lessons from Public-Private Partnerships: Examining two Cases in the Greater Ottawa Region. Commonwealth Journal of Local Governance, 16, 12–30. https://doi.org/10.5130/cjlg.v0i0.4484
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Ningrum Pramudiati, Zidni Husnia Fachrunnisa, Krisma Kusmawati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).