GOING CONCERN : JURNAL RISET AKUNTANSI

ANALISIS KINERJA KEUANGAN PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA

Yosua Bantali — 2024-11-18

The research is to determine whether the financial performance of the Regional Education
Office of North Sulawesi Province in 2023 has met the Value for Money requirements. From
three elements, namely Economics, Efficiency and Effectiveness. This type of research uses a
qualitative descriptive method. The data collection techniques used were interviews and
documentation. The financial performance results obtained by the Regional Education Office
of North Sulawesi Province met the economic requirements, namely 87,48% of 3 main
activity programs, for the efficiency ratio the results were 151% inefficient and for the
effectiveness ratio the results were effectiveness, namely 100%

KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY

Dimas Samsul Bahri — 2024-11-18

The assessment of public sector organizations is not based solely on the outputs produced. Instead, a more comprehensive assessment requires simultaneous consideration of inputs, outputs and outcomes. It is even necessary to include measures of service distribution and coverage (equity and service coverage) into the assessment process. The purpose of this research is to analyse the measurement of government financial performance using the concept of value for money, with a particular focus on the economic, efficiency and effectiveness ratios at the Manado City National and Political Unity Agency or known as KESBANGPOL. This is a qualitative research design with a descriptive approach. The data source used is primary data and secondary data collected through observation, interviews, and documentation. The results showed that the financial performane of the Manado City Kesbangpol Agency had not met the criteria measured dy economic, efficiency, and effectiveness ratios. Additionally, the financial performance did not meet the criteria of ‘very effective’ due to the failure to achieve the set budget target. The research findings indicate a discrepancy between the budget and target, which is attributed to the existence of activities that are budgeted but not implimented.

Keywords: Economist, Effective, Effisience, Financial Performance, Value For Money

Analisis Penatausahaan Pengelolaan Keuangan Daerah Berdasarkan Permendagri No. 77 Tahun 2020 pada Kantor Kecamatan Kotamobagu Barat

Dea Maliangkay — 2024-06-28

This study aims to determine and analyze the suitability of internal control of financial administration between the West Kotamobagu District Office and internal control according to COSO, and to analyze the financial administration implemented in the West Kotamobagu District Office in accordance with Permendagu Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The type of research used is qualitative with a descriptive approach. The data sources used are primary and secondary data. The results of the study on financial administration in the West Kotamobagu District can be concluded that a series of processes from planning, budgeting, administration, reporting to accountability have been carried out in accordance with the Regulation of the Minister of Home Affairs No. 77 of 2020, the implementation of internal control of financial administration in the West Kotamobagu District Office has been implemented well, but has not been implemented optimally and still needs improvement.

Keywords: Administration, Internal control system, regional financial administration, Permendagri No. 77 of 2020