PENGUKURAN KINERJA KEUANGAN SEKTOR PUBLIK DENGAN ANALISIS VALUE FOR MONEY (Studi Kasus Pada Pemerintah Daerah Kabupaten Bojonegoro)
| Main Author: | WIWIK, WIWIK |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14883/ |
Daftar Isi:
- The purpose of this study was to assess the financial performance of the District Government of Bojonegoro when assessed using Value for Money analysis if the financial performance of the Government has been economical, efficient, and effective. This type of research is a case study. Data obtained with the technique of documentation in the form of a summary Actual Budget Revenue and Expenditure (Budget) obtained from the Board of Finance and Wealth Management Area Bojonegoro. Data analysis techniques using Value for Money analysis is to calculate the economic level, the efficiency level and the effectiveness level. The results of this study can be said to be economical and efficient if the result of the calculation shows less than 100%, whereas it can be effective if the results of the calculations demonstrate the value more than 100%. The calculation of the level of economy, efficiency and effectiveness in fiscal year 2008 to 2011 are the economic level amounted to 89.70%, 90.17%, 90.19% and 87.45%, the results of these calculations indicate that the financial performance of the District Government of Bojonegoro in cost savings have been achieved as shown by the reduction in items that are not economical from year to year. The efficiency level amounted to 3.82%, 1.82%, 1.99% and 1.50%, the results of these calculations show that the performance of the government is efficient. Although the amount of increased spending, the government is able to keep up with the increase in revenue was primarily derived from the PAD. While the effectiveness level amounted to 101.08%, 98%, 104.34% and 109.66%, from the results of these calculations indicate that the effectiveness is achieved because the optimal polling conducted by the government to obtain revenue that comes from PAD.