{"id":"https://openalex.org/W3033500007","doi":"https://doi.org/10.21067/jrma.v6i1.4215","title":"ANALISIS KINERJA APBD DENGAN PENGUKURAN VALUE FOR MONEY PEMERINTAH KOTA MALANG (TAHUN PERIODE 2011-2015)","display_name":"ANALISIS KINERJA APBD DENGAN PENGUKURAN VALUE FOR MONEY PEMERINTAH KOTA MALANG (TAHUN PERIODE 2011-2015)","publication_year":2020,"publication_date":"2020-03-12","ids":{"openalex":"https://openalex.org/W3033500007","doi":"https://doi.org/10.21067/jrma.v6i1.4215","mag":"3033500007"},"language":"en","primary_location":{"id":"doi:10.21067/jrma.v6i1.4215","doi":"https://doi.org/10.21067/jrma.v6i1.4215","is_oa":true,"landing_page_url":"https://doi.org/10.21067/jrma.v6i1.4215","pdf_url":"http://ejournal.unikama.ac.id/index.php/jrma/article/download/4215/2494","source":{"id":"https://openalex.org/S4306517100","display_name":"Jurnal Riset Mahasiswa Akuntansi Unikama","issn_l":"2337-5663","issn":["2337-5663","2715-7016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Mahasiswa Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.unikama.ac.id/index.php/jrma/article/download/4215/2494","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009484495","display_name":"Evi Indana Ulfa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210161745","display_name":"Universitas Kanjuruhan","ror":"https://ror.org/058na1954","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210161745"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Evi Indana Ulfa","raw_affiliation_strings":["Universitas Kanjuruhan Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kanjuruhan Malang, Indonesia","institution_ids":["https://openalex.org/I4210161745"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010803310","display_name":"Anwar Made","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210103768","display_name":"Universitas Gajayana Malang","ror":"https://ror.org/018vvrr03","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210103768"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Anwar Made","raw_affiliation_strings":["Universitas Gajahyana Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gajahyana Malang, Indonesia","institution_ids":["https://openalex.org/I4210103768"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035648544","display_name":"Eris Dianawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210161745","display_name":"Universitas Kanjuruhan","ror":"https://ror.org/058na1954","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210161745"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eris Dianawati","raw_affiliation_strings":["Universitas Kanjuruhan Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kanjuruhan Malang, Indonesia","institution_ids":["https://openalex.org/I4210161745"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.2132,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.68118522,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"6","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.01679999940097332,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-for-money","display_name":"value for money","score":0.8830000162124634},{"id":"https://openalex.org/keywords/malang","display_name":"Malang","score":0.6320000290870667},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.6729999780654907},{"id":"https://openalex.org/keywords/local-government-accounting","display_name":"local government accounting","score":0.37400001287460327},{"id":"https://openalex.org/keywords/public-sector-budgeting","display_name":"public sector budgeting","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6306280493736267},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.5501079559326172},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49583443999290466},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.4891100525856018},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.422674298286438},{"id":"https://openalex.org/C48824518","wikidata":"https://www.wikidata.org/wiki/Q396340","display_name":"Agricultural economics","level":1,"score":0.3766406178474426},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3245292901992798},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.21855860948562622},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2115289270877838},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14380255341529846},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.0974682867527008},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21067/jrma.v6i1.4215","doi":"https://doi.org/10.21067/jrma.v6i1.4215","is_oa":true,"landing_page_url":"https://doi.org/10.21067/jrma.v6i1.4215","pdf_url":"http://ejournal.unikama.ac.id/index.php/jrma/article/download/4215/2494","source":{"id":"https://openalex.org/S4306517100","display_name":"Jurnal Riset Mahasiswa Akuntansi Unikama","issn_l":"2337-5663","issn":["2337-5663","2715-7016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Mahasiswa Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:ejournal.unikama.ac.id:article/4215","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unikama.ac.id/index.php/jrma/article/view/4215","pdf_url":"https://ejournal.unikama.ac.id/index.php/jrma/article/download/4215/2494","source":{"id":"https://openalex.org/S4306517100","display_name":"Jurnal Riset Mahasiswa Akuntansi Unikama","issn_l":"2337-5663","issn":["2337-5663","2715-7016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2337-5663","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21067/jrma.v6i1.4215","doi":"https://doi.org/10.21067/jrma.v6i1.4215","is_oa":true,"landing_page_url":"https://doi.org/10.21067/jrma.v6i1.4215","pdf_url":"http://ejournal.unikama.ac.id/index.php/jrma/article/download/4215/2494","source":{"id":"https://openalex.org/S4306517100","display_name":"Jurnal Riset Mahasiswa Akuntansi Unikama","issn_l":"2337-5663","issn":["2337-5663","2715-7016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314940","host_organization_name":"Kanjuruhan University","host_organization_lineage":["https://openalex.org/P4310314940"],"host_organization_lineage_names":["Kanjuruhan University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Mahasiswa Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/11","score":0.761900007724762,"display_name":"Sustainable cities and communities"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3033500007.pdf","grobid_xml":"https://content.openalex.org/works/W3033500007.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W79758162","https://openalex.org/W1527505516","https://openalex.org/W2401255531","https://openalex.org/W3002094492","https://openalex.org/W3047793915","https://openalex.org/W3138793257","https://openalex.org/W3205930134"],"related_works":["https://openalex.org/W2982946905","https://openalex.org/W2947365921","https://openalex.org/W2978566921","https://openalex.org/W1567690078","https://openalex.org/W2991002324","https://openalex.org/W7090355930","https://openalex.org/W1509064488","https://openalex.org/W2598528552","https://openalex.org/W3163140456","https://openalex.org/W2726766859"],"abstract_inverted_index":{"This":[0,48],"study":[1,59],"aims":[2],"to":[3,5,9,21,36,40,171],"analyze":[4],"find":[6,22,37],"out":[7,23,38],"how":[8,39,163,212],"measure":[10,41],"the":[11,14,25,42,72,105,112,121,126,150,165,174,180,198,219,236,243],"effectiveness":[12,90],"of":[13,71,87,92,123,125,144,157,167,176,179,205,221,224,250],"Malang":[15,26,43,73,93,127,181,225],"City's":[16,27,94,128],"APBD":[17,28,95,129],"(Local":[18,29,96,130],"Government":[19,30,97,131,183,227],"Budget),":[20],"whether":[24],"Budget)":[31,98,132],"is":[32,64,82,116,147,154,186,194,202,232,238,247],"quite":[33],"effective":[34],"and":[35,208],"City":[44,182,226],"Government's":[45],"accounting":[46],"effectiveness.":[47],"research":[49,52,88],"uses":[50],"quantitative":[51],"methods.":[53],"The":[54,89],"data":[55,65],"used":[56,79],"in":[57,99,133,184,228],"this":[58],"are":[60],"secondary":[61],"data,":[62],"that":[63],"already":[66],"available":[67],"from":[68,162,211],"official":[69],"documents":[70],"city":[74],"government.":[75],"Data":[76],"collection":[77],"techniques":[78],"by":[80,83],"researchers":[81],"logging":[84],"data.":[85],"Results":[86],"level":[91,122,175,220],"2011-2015":[100,134,185],"was":[101,107,135,140],"very":[102],"effective,":[103],"because":[104,138,189,235],"average":[106,141,191,237],"103.27":[108],"percent,":[109,120,159],"greater":[110,148],"than":[111,149,197,242],"specified":[113,151,199,244],"criteria,":[114,152,200,245],"which":[115,153,201,246],"at":[117],"least":[118],"90":[119],"efficiency":[124],"less":[136,187,196,233],"efficient,":[137],"it":[139],"-The":[142],"rate":[143],"105.26":[145],"percent":[146,193,207,240],"a":[155,203,248],"maximum":[156],"80":[158],"when":[160,209],"viewed":[161,210],"much":[164,213],"proportion":[166],"PAD":[168,214],"can":[169,215],"contribute":[170],"regional":[172,217],"income,":[173],"financial":[177,222],"capability":[178,223],"able,":[188,234],"on":[190],"13.03":[192],"far":[195],"minimum":[204,249],"40":[206,251],"sustain":[216],"spending,":[218],"2011":[229],"-":[230],"2015":[231],"12.17":[239],"smaller":[241],"percent.":[252]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2020-06-12T00:00:00"}