Proceedings of the 3rd Green Development International Conference (GDIC 2020)

<Previous Article In Volume
Next Article In Volume>

Brown Analysis Model for Measuring the Performance of Local Governments with Related to Budget Management: Jambi City Government Revenue and Expenditure

Authors
Rita Friyan, Netty Herawaty, Yuliana Yuliana
Corresponding Author
Rita Friyan
Available Online 26 August 2021.
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/).

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 3rd Green Development International Conference (GDIC 2020)
Series
Advances in Engineering Research
Publication Date
26 August 2021
ISBN
10.2991/aer.k.210825.004
ISSN
2352-5401
DOI
10.2991/aer.k.210825.004How to use a DOI?
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

risenwbib
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  -