PENGARUH PENGARUH KINERJA BERBASIS VALUE FOR MONEY TERHADAP PENDAPATAN ASLI DAERAH KOTA/ KABUPATEN DI JAWA TIMUR

Abstract

The research aimed to examine and analyze Value for Money on the financial performance of the local government East Java province during 2019-2021. Examine the effect of the economic performance, efficiency, and effectiveness of the activity program on the local owned-source revenue. The research was quantitative. Moreover, the data were collected directly at the research site through documentation and reports of Financial Income and Regional Assets in East Java. They were in the form of general description, location, organizational structure, vision, and mission. Furthermore, the documents were the performance report for 2019-2021 in East Java. The dependent variable was local-owned source revenue. While the independent variables were economy, efficiency, and effectiveness. The population was the financial performance of 9 cities/districts in East Java. In addition, the data analysis technique used multiple linear regression. The result concluded that the economic had a significant effect on the local-owned source revenue in cities/districts of East Java province. Efficiency had a significant effect on the local-owned source revenue in cities/districts of East Java Province. However, effectiveness had an insignificant effect on the local-owned source revenue in cities/districts of East Java province.