Brown Analysis Model for Measuring the Performance of Local Governments with Related to Budget Management: Jambi City Government Revenue and Expenditure
- DOI
- 10.2991/aer.k.210825.004How to use a DOI?
- Keywords
- Performance, Regional Budget Management
- Abstract
The purpose of this study was to assess the financial performance of the Jambi City Government using the Brown analysis method. The data used in this study is quantitative data sourced from the BPK RI Audit Result Report Jambi representatives for the period 2016 to 2019. Measurement of the financial performance of the Jambi City Regional Government using the 10-point Brown Model. Measuring the financial condition of Jambi city, Number one, the analysis first calculates the 10 key financial ratios of all Local government based on the existing financial statement database. Step two, calculate the data quartile consisting of 4 quartiles. Step three, every quartile scores respectively -1, 0, 1, and 2. Last step to assess a local government’s financial condition is to provide a score on its financial condition. The results of the study state that the performance of the Jambi city local government in 2016-2019 in terms of revenue has lower performance than other local governments. In the other hand, the performance of the Jambi city local government in 2016-2019 in terms of expenditure has performed better than other local governments in Jambi Province.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Rita Friyan AU - Netty Herawaty AU - Yuliana Yuliana PY - 2021 DA - 2021/08/26 TI - Brown Analysis Model for Measuring the Performance of Local Governments with Related to Budget Management: Jambi City Government Revenue and Expenditure BT - Proceedings of the 3rd Green Development International Conference (GDIC 2020) PB - Atlantis Press SP - 15 EP - 20 SN - 2352-5401 UR - https://doi.org/10.2991/aer.k.210825.004 DO - 10.2991/aer.k.210825.004 ID - Friyan2021 ER -