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ALISIS BELANJA PEMERINTAH DAERAH BERBASIS VALUE FOR MONEY TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN KERINCI

Authors

Ramah Ramah
Iskandar Sam Universitas Jambi
Misni Erwati Universitas Jambi

DOI:

https://doi.org/10.35446/dayasaing.v12i2.2955

Keywords:

Value for Money, regional expenditure, Human Development Index, regional autonomy, Kerinci Regency

Abstract

This study aims to analyze the local government expenditure performance of
Kerinci Regency based on the value for money concept, encompassing economy and
efficienci, as well as its impact on the Human Development Index (HDI). This research
is motivated by the importance of managing local government budgets with focus not
only on budget absorption but also on developmental impacts felt by the community.
Regional autonomy under Law Number 1 of 2022 grants local governments broad
authority in managing finances while demanding accountability and efficiency. The
independent variables are local government expenditure and value for money (economy
and efficiency), while the dependent variable is the HDI. The results show that: (1)
expenditure management during 2014–2024 falls into the economical category; (2)
efficiency fluctuated throughout the period — 6 years were categorized as efficient
(2014, 2015, 2017, 2018, 2021, 2022) and 5 years as inefficient (2016, 2019, 2020,
2023, 2024), though overall efficiency performance can be considered fairly good.