ANALISIS VALUE FOR MONEY PADA KINERJA KEUANGAN DINAS LINGKUNGAN HIDUP KABUPATEN ROKAN HULU
DOI:
https://doi.org/10.25299/jafar.2023.14377Keywords:
Economical, efficiency, effectiveness, value for money, performanceAbstract
This study aims to analyze the performance accountability of the Rokan Hulu District Environmental Office using the principle of value for money. The type of research used is qualitative research. The collection technique obtained was in the form of Performance Reports of Government Agencies at the Rokan Hulu Regency Environmental Service for 2020 and 2021. The results of this study indicate that in 2020 economical calculations with a ratio value of 72% are categorized as economical, efficient calculations with a ratio value of 131% are categorized as efficient, and effectiveness calculations with a ratio value of 93% are categorized as ineffective. In 2021 economic calculations with a ratio value of 93.32% are categorized as economical, efficient calculations with a ratio value of 101.77% are categorized as efficient, and effectiveness calculations with a ratio value of 59% are categorized as ineffective. Thus the performance of the Rokan Hulu Regency Environmental Service in 2020 and 2021 in terms of economic elements, efficiency and effectiveness has not fulfilled the principle of value for money.
Downloads
References
Ardila, I. (2015). Analisis Kinerja Keuangan Dengan Pendekatan Value for Money pada Pengadilan Negeri Tebing Tinggi. Jurnal Riset Akuntansi Dan Bisnis, 15.
Arinda, F. (2021). Analisis Value for Money pada kinerja keuangan Dinas Perpustakaan dan Kearsipan Privinsi Riau. Pekanbaru.
Basri, Y. M. (2018). Akuntansi Sektor Publik. Universitas Riau.
Bastian, I. (2019). Akuntansi Sektor Publik Di Indonesia. Salemba Empat.
Dwinanda, Y. (2018). Analisis Value For Money Dalam Pengkuran Kinerja Pada Dinas Pendidikan Kota Yogyakarta.
Halim, A., & Kusufi, M. S. (2018). Teori Konsep dan Aplikasi Akuntansi Sektor Publik. Salemba Empat.
Hastthoro, H. A. (2016). Tata Kelola Publik dan Kinerja Keuangan Pemerintah Daerah Di Indonesia. Jurnal Ekonomi Dan Bisnis Universitas Janabadra Yogyakarta., 56.
Indriyawati. (2020). Analisis Kinerja Berbasis Balanced Scorecard pada Koperasi Simpan Pinjam Titian Umat Sejahtera. Semarang.
Khalimatus, S., W, S., & A, R. (2016). Analisis value for money dalam Pengukuran Bencana Daerah Kabupaten Sidoarjo. Jurnal Riset, 9–20.
Mahmudi. (2015). Manajemen Kinerja Sektor Publik. UPP STIM YKPN.
Mahsun. (2017). Pengukuran Kinerja Sektor Publik (Edisi Pert). BPFE.
Mardiasmo. (2018). Akuntansi Sektor Publik Edisi Terbaru. Andi.
Nordiawan, D., & Hertianti, A. (2018). Akuntansi Sektor Publik Edisi 2. Salemba Empat.
Pratiwi, A. I., & Nursandia, E. (2017). Analisis Pengukuran Kinerja Value For Money Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Blitar. Jurnal Akuntansi Sektor Publik, 11.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.
Sutrisno. (2016). Manajamen Sumber Daya Manusia. Media Group.
Triniyati. (2018). Analisis kinerja Dinas Pertanian Kabupaten Simalingun Dengan pendekatan Value for Money Periode 2015-2017.
Zulhelmy, H., & Arif, E. (2021). Analisis Value for Money pada LAporan Akuntabilitas Kinerja Instansi Pemerintah Dinas Pendidikan Provinsi Riau. Journal Economics, Accounting and Business, 1, 198–211.
