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

Abstract

This study aims 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. To measure the financial condition of LGs, first, the analysis first calculates the 10 key financial ratios of all LGs based on the existing financial statement database. Second, calculate the data quartile consisting of 4 quartiles. Third, each quartile scores respectively -1, 0, 1, and 2. The final step in assessing 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. Meanwhile, 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. Keywords: Performance, Regional Budget Management