Published: 2025-08-01
The Influence of Transparency, Accountability, and Supervision on Value for Money-Based Financial Management inthe Jambi City Government
DOI: 10.35870/jemsi.v11i4.4425
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Abstract
This study investigates how transparency, accountability, and supervision impact value for money (VFM) in the Jambi City Government's financial management. Driven by the imperative for improved governance and public service quality, this quantitative research surveyed 18 purposefully selected employees from the Jambi City Inspectorate's Evaluation and Reporting Section. Utilizing multiple linear regression, the analysis demonstrates that transparency, accountability, and supervision, both individually and collectively, exert a significant positive influence on VFM-based financial practices. These findings underscore the critical importance of strengthening these foundational governance elements to foster more economic, efficient, and effective utilization of public funds within local government operations.capacity, and the use of modern surveillance technology to create a safer and more sustainable transportation system.
Keywords
Accountability ; Good Governance ; Local Government Finance ; Public Financial Management ; Supervision ; Transparency ; Value for Money
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4425
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Rahmadani Putra
Accounting Study Program, Faculty of Economics and Business, Universitas Jambi, Muaro Jambi, Jambi, Indonesia.
Nela Safelia
Accounting Study Program, Faculty of Economics and Business, Universitas Jambi, Muaro Jambi, Jambi, Indonesia.
Ratih Kusumastuti
Accounting Study Program, Faculty of Economics and Business, Universitas Jambi, Muaro Jambi, Jambi, Indonesia.
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