{"id":"https://openalex.org/W7218925877","doi":"https://doi.org/10.56689/ekbis.v14i1.2954","title":"MENGUKUR KINERJA PEMERINTAH KOTA BANDA ACEH BERDASARKAN VALUE OF MONEY","display_name":"MENGUKUR KINERJA PEMERINTAH KOTA BANDA ACEH BERDASARKAN VALUE OF MONEY","publication_year":2026,"publication_date":"2026-08-09","ids":{"openalex":"https://openalex.org/W7218925877","doi":"https://doi.org/10.56689/ekbis.v14i1.2954"},"language":"en","primary_location":{"id":"doi:10.56689/ekbis.v14i1.2954","doi":"https://doi.org/10.56689/ekbis.v14i1.2954","is_oa":true,"landing_page_url":"https://doi.org/10.56689/ekbis.v14i1.2954","pdf_url":null,"source":{"id":"https://openalex.org/S4387287085","display_name":"EKBIS (Ekonomi & Bisnis)","issn_l":"2339-1839","issn":["2339-1839","2722-4082"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276287","host_organization_name":"Politeknik Piksi Ganesha","host_organization_lineage":["https://openalex.org/I4405276287"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKBIS (Ekonomi & Bisnis)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.56689/ekbis.v14i1.2954","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156533927","display_name":"Angelina Olivia Naibaho","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Angelina Olivia Naibaho","raw_affiliation_strings":["Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5106869387","display_name":"Filja Azkiah Siregar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Filja Azkiah Siregar","raw_affiliation_strings":["Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117226010","display_name":"Diva Alnaya","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Diva Alnaya","raw_affiliation_strings":["Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116561488","display_name":"Putri Kemala Dewi Lubis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Putri Kemala Dewi  Lubis","raw_affiliation_strings":["Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara","institution_ids":["https://openalex.org/I203089679"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064184307","display_name":"Khairani Alawiyah Matondang","orcid":"https://orcid.org/0000-0002-5270-569X","observed_orcids":["https://orcid.org/0000-0002-5270-569X"]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Khairani Alawiyah Matondang","raw_affiliation_strings":["Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi,Universitas Negeri Medan,Sumatra Utara","institution_ids":["https://openalex.org/I203089679"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I203089679"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":"1","first_page":"93","last_page":"119"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9887999892234802,"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":0.9887999892234802,"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":0.008299999870359898,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.0010000000474974513,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/value-for-money","display_name":"value for money","score":0.972000002861023},{"id":"https://openalex.org/keywords/local-government-financial-performance","display_name":"local government financial performance","score":0.8740000128746033},{"id":"https://openalex.org/keywords/banda-aceh-city","display_name":"Banda Aceh City","score":0.7739999890327454},{"id":"https://openalex.org/keywords/efficiency-ratio","display_name":"efficiency ratio","score":0.9990000128746033},{"id":"https://openalex.org/keywords/effectiveness-ratio","display_name":"effectiveness ratio","score":1.0},{"id":"https://openalex.org/keywords/budget-execution","display_name":"budget execution","score":0.6840000152587891},{"id":"https://openalex.org/keywords/local-government-revenue-and-expenditure","display_name":"local government revenue and expenditure","score":0.6510000228881836},{"id":"https://openalex.org/keywords/revenue-management","display_name":"revenue management","score":0.6230000257492065},{"id":"https://openalex.org/keywords/financial-sustainability","display_name":"financial sustainability","score":0.4959999918937683}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.39800000190734863},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.3149999976158142},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.27570000290870667},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.25999999046325684},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25369998812675476},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2460000067949295},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2401999980211258},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2142000049352646},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.20100000500679016},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.1606999933719635}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.56689/ekbis.v14i1.2954","doi":"https://doi.org/10.56689/ekbis.v14i1.2954","is_oa":true,"landing_page_url":"https://doi.org/10.56689/ekbis.v14i1.2954","pdf_url":null,"source":{"id":"https://openalex.org/S4387287085","display_name":"EKBIS (Ekonomi & Bisnis)","issn_l":"2339-1839","issn":["2339-1839","2722-4082"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276287","host_organization_name":"Politeknik Piksi Ganesha","host_organization_lineage":["https://openalex.org/I4405276287"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKBIS (Ekonomi & Bisnis)","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.journal.piksi.ac.id:article/2954","doi":null,"is_oa":true,"landing_page_url":"https://journal.piksi.ac.id/index.php/EKBIS/article/view/2954","pdf_url":"https://journal.piksi.ac.id/index.php/EKBIS/article/download/2954/1841","source":{"id":"https://openalex.org/S4387287085","display_name":"EKBIS (Ekonomi & Bisnis)","issn_l":"2339-1839","issn":["2339-1839","2722-4082"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276287","host_organization_name":"Politeknik Piksi Ganesha","host_organization_lineage":["https://openalex.org/I4405276287"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.56689/ekbis.v14i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.56689/ekbis.v14i1.2954","doi":"https://doi.org/10.56689/ekbis.v14i1.2954","is_oa":true,"landing_page_url":"https://doi.org/10.56689/ekbis.v14i1.2954","pdf_url":null,"source":{"id":"https://openalex.org/S4387287085","display_name":"EKBIS (Ekonomi & Bisnis)","issn_l":"2339-1839","issn":["2339-1839","2722-4082"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276287","host_organization_name":"Politeknik Piksi Ganesha","host_organization_lineage":["https://openalex.org/I4405276287"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKBIS (Ekonomi & Bisnis)","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7250000238418579,"display_name":"Sustainable cities and communities","id":"https://metadata.un.org/sdg/11"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218925877.pdf","grobid_xml":"https://content.openalex.org/works/W7218925877.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W4280619235","https://openalex.org/W4402441423","https://openalex.org/W4408951928","https://openalex.org/W4414199368"],"related_works":["https://openalex.org/W2937471360","https://openalex.org/W3025444203","https://openalex.org/W2324237772","https://openalex.org/W4367681699","https://openalex.org/W3013998734","https://openalex.org/W3044074429","https://openalex.org/W2559320580","https://openalex.org/W6986415283","https://openalex.org/W7089739046","https://openalex.org/W4403792617"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3,130,210],"measure":[4],"the":[5,9,16,42,50,53,61,78,89,107,118,140,149,158,184,215],"financial":[6,193,212],"performance":[7,23],"of":[8,52,69,92],"Banda":[10,93,123,165,185],"Aceh":[11,94,124,166,186],"City":[12,95,125,187],"Government":[13,55,188],"based":[14],"on":[15],"Value":[17],"for":[18,60,220],"Money":[19],"approach,":[20],"which":[21,74],"evaluates":[22],"through":[24],"economy,":[25],"efficiency,":[26],"and":[27,45,67,72,83,113,169,191,204],"effectiveness":[28,84,159],"ratios.":[29],"The":[30],"research":[31],"uses":[32],"a":[33,179,198],"descriptive":[34],"quantitative":[35],"method":[36],"with":[37,146,175],"secondary":[38],"data":[39],"obtained":[40],"from":[41],"Regional":[43],"Financial":[44,228],"Asset":[46],"Agency":[47],"(BKAD)":[48],"in":[49,101,214],"form":[51],"Local":[54],"Budget":[56],"Realization":[57],"Report":[58],"(LRA)":[59],"years":[62,137],"2018\u20132024.":[63],"Data":[64],"include":[65],"budget":[66,115],"realization":[68],"regional":[70],"revenues":[71],"expenditures,":[73],"are":[75,208],"analyzed":[76],"using":[77],"economy":[79,90],"ratio,":[80,82],"efficiency":[81,119,196],"ratio.The":[85],"results":[86],"show":[87],"that":[88,106,122],"ratio":[91,120,160],"is":[96],"consistently":[97],"below":[98],"100":[99],"percent":[100],"all":[102],"observed":[103],"years,":[104],"indicating":[105],"government":[108],"has":[109,126],"implemented":[110],"economic":[111,190],"spending":[112,207],"avoided":[114],"overspending.":[116],"However,":[117],"shows":[121,161],"not":[127],"been":[128],"able":[129],"manage":[131],"its":[132,172],"finances":[133],"efficiently,":[134],"as":[135,178],"most":[136],"fall":[138],"into":[139],"inefficient":[141],"or":[142],"less":[143],"efficient":[144,151],"categories,":[145],"2023":[147,176],"being":[148],"least":[150],"year":[152],"when":[153],"expenditure":[154],"exceeded":[155,171],"revenue.":[156],"Meanwhile,":[157],"positive":[162],"performance,":[163,194],"where":[164],"successfully":[167],"achieved":[168],"even":[170],"revenue":[173,202],"targets,":[174],"recorded":[177],"highly":[180],"effective":[181,192],"year.":[182],"Overall,":[183],"demonstrates":[189],"although":[195],"remains":[197],"significant":[199],"challenge.":[200],"Strengthening":[201],"management":[203],"controlling":[205],"operational":[206],"necessary":[209],"improve":[211],"sustainability":[213],"future.":[216],"Kata":[217],"kunci":[218],":Value":[219],"Money,":[221],"Economy":[222],"Ratio,":[223,225,227],"Efficiency":[224],"Effectiveness":[226],"Performance":[229]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-04T00:00:00"}