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Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

This study aims to analyze budget realization reports in measuring the financial performance of the Manpower Agency of North Sumatra Province for the period 2018-2022. The descriptive quantitative method was used by analyzing secondary data in the form of budget realization reports obtained from the official website of the North Sumatra provincial government. The results showed that the average effectiveness ratio was 80.49% which was included in the quite effective criteria, while the average efficiency ratio was 25.43% which was included in the very efficient criteria. In general, it can be concluded that the financial performance of the manpower agency was quite good but still needs improvement to achieve the targets that have been set.

This research aims to determine the performance of government procurement of goods and services using the Balanced Scorecard approach. By using the literature or literature study method, a technique for collecting data is by conducting a review study of books, literature, notes and reports that are related to this problem. Based on the research results, it shows that in general, the procurement performance can be considered quite good. Several aspects have been assessed positively. Financial performance shows a high level of budget realization and efficient use of resources. From a customer perspective, the level of customer satisfaction is also quite good, reaching 85%. Meanwhile, from an internal business process perspective, the efficiency of procurement of goods and services reached 95%. From a growth and learning perspective, efforts to improve performance have produced positive results.

This study aims to analyze the efficiency of budget realization and financial performance at the personnel and Human Resource Development Agency of Pematang Siantar. The data used in this study is secondary data pbtained from the BKPSDM budget realization report data analysis the data used is quantitative analysis by calculating the efficiency ratio and growth ratio of budget realization in 2020-2022. The results of the study show that the performance of the budget realization Office of the personnel and Human Resources Development Agency of Pematang Siantar from 2020-2022 can be seen from the analysis of the spending efficiency ratio with an average of 87.30% which reflects a fairly efficient, where the realization of spending is smaller than the budget. Then the analysis of spending variants Bkpsdm Pematang Siantar as a whole for 3 years showed good financial performance. Where from 2020-2022 Bkpsdm Pematang Siantar uses less than the budgeted amount.

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.