Comparison of Government Financial Performance in Southern Sumatra Province (Jambi, South Sumatra and Lampung)

Pooja Zinta Stevany; Wiralestari; Fredy Olimsar

doi:10.55927/mudima.v6i3.13

Authors

Pooja Zinta Stevany Universitas Jambi
Wiralestari Universitas Jambi
Fredy Olimsar Universitas Jambi

DOI:

https://doi.org/10.55927/mudima.v6i3.13

Keywords:

Local Government Financial Performance, Economic Ratio, Efficiency Ratio, Effectiveness Ratio

Abstract

This study aims to analyze and compare the financial performance of the Provincial Governmentsof Jambi, South Sumatra, and Lampung for the period 2020–2024 using the,Value For Money (VfM) approach through three main ratios: economy, efficiency, and effectiveness. The research method used is quantitative comparative with secondary data in the form of the Budget Implementation Report (APBD). The results of the study show that overall, South Sumatra Province has the best performance with high consistency in economic aspects (average of 84.77%) and efficiency (92.48%), as well as an improving trend in effectiveness (92.32%). The Province of Jambi excels in effectiveness (104.68%) but needs improvement in spending management to be more economical (95.62%) and efficient (94.55%). Meanwhile, Lampung Province needs significant improvement, especially in effectiveness (89.45%) and performance stability, although its economic (83.70%) and efficiency (93.92%) achievements are already good. These findings indicate that the application of the VfM principle can serve as a comprehensive evaluation tool for assessing accountability and financial management in local governments during the era of autonomy

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