Financial Performance Analysis Based on Budget Realization Reports using A Value-For-Money Approach at the Communications and Information Agency of Banyumas Regency
DOI:
https://doi.org/10.30595/pssh.v26i.1813Keywords:
Value for Money, Budget Realization Report, Economy, Effectiveness, EfficiencyAbstract
This study aims to analyze the financial performance of the Banyumas Communication and Informatics Office based on the budget realization report with the Value for Money approach which includes aspects of economy, efficiency, and effectiveness. Data collection methods include primary and secondary data, with primary data obtained through interviews and direct observation, and secondary data from literature review and related documentation. The data used is the Budget Realization Report for 2022-2024 from the Banyumas Communication and Informatics Office. The results of the analysis with the Value for Money approach show that the economic aspects and effectiveness of the Dinkominfo's financial performance are classified as good. Budget management is directed at savings without reducing the quality of outputs so that the targets that have been set are still achieved. However, in the efficiency aspect there are obstacles that need further attention. Budget utilization is not yet fully optimal, so that improvement efforts and efficiency improvement strategies are needed so that available resources can be used optimally. In conclusion, the financial performance of the Banyumas Communication and Informatics Agency during 2022-2024 is generally good, especially in terms of economy and effectiveness. However, shortcomings in the efficiency aspect must be evaluated so that budget management is more optimal and provides greater benefits for the sustainability of the programs and activities implemented.
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