The Implementation of Public Sector Accounting and Value for Money on Institutional Performance at the Sumenep Regency DPRD Secretariat
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Abstract
The public presentation of government agencies is often used as a benchmark for the success of an agency. Similarly, the decline in performance achievements at the Sumenep Regency DPRD Secretariat in the Government Agency Performance Report of the Sumenep Regency DPRD Secretariat uploaded on the official website of Sumenep City. The study aimed to determine how public sector accounting and value for money were applied in efforts to improve agency performance at the Sumenep Regency DPRD Secretariat. This study used a quantitative method with a total sample of 85 people. Data analysis techniques included descriptive statistical analysis, validity test, reliability test, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, T test and F test. Based on the results of the study, it was proven application of public sector accounting had a partial effect on agency performance as well as value for money. In addition, the results of this study showed that the application of public sector accounting and value for money had a simultaneous effect on agency performance with an influence level of 79.4%. This finding provides empirical evidence from a regional legislative secretariat context that has rarely been examined in prior studies, particularly in developing regions. The novelty of this research lies in highlighting how the integration of public sector accounting practices and value for money principles can substantially enhance institutional performance within local government entities. Furthermore, this study contributes to the literature by offering a model that bridges financial accountability with performance measurement, thereby enriching discussions on public sector governance and efficiency.
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