PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KAB. OKI SUMATERA SELATAN PERIODE 2017-2019

Authors

DOI:

https://doi.org/10.31000/jmb.v9i2.3256

Abstract

This study aims to determine the performance of the Regional Wealth and Financial Revenue Service (DPKAD) of Oki District, South Sumatra by using the concept of Value For Money. This research was conducted by collecting data for 3 years, from 2017 to 2019. This study used secondary data. The data analysis method used is descriptive qualitative analysis method. Based on the results of research using the concept of Value For Money based on 3 main elements, namely economy, efficiency and effectiveness, it shows that: Economic ratios get 86.54%, 82.64% and 71.43%, which means that the economic ratio is below 100% during 2017 -2019 and the results of this ratio indicate that the criteria for economic ratios are categorized as "economic". The efficiency ratio during the research year of this ratio was 94.69%, 105.17% and 97.95%, although in 2018 the ratio was less efficient because the percentage was above 100%. However, the performance of the Oki district government as a whole is included in the "efficient" category. Meanwhile, the ratio of effectiveness obtained is 96.53%, 86.65% and 76.98%, where the percentage ratio below 100% indicates that this ratio is considered "ineffective". Based on the research results, the concept of Value For Money is very well applied to Oki District DPKAD because it can provide a more structured and comprehensive picture of performance.

Author Biography

  • Djenni Sasmita, Universitas Muhammadiyah Tangerang
    Akuntansi

References

Agustin, Risa Dwi. (2017). Konsep Value For Money Dalam Mengukur Kinerja Pelayanan Sektor Publik. Jurnal Ilmu dan Riset Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.

Andriani, Sri. (2012). Pengukuran Kinerja Dengan Prinsip Value For Money Pemerintah Kota Batu. Jurnal Fakultas Ekonomi, Universitas Islam Negeri Maulana Malik Ibrahim Malang.

Arfan, Demi Aulia. (2014). Analisis Value For Money Dalam Pengukuran Kinerja Dinas Pertanian Daerah Istimewa Yog- yakarta Periode Tahun 2011-2012. Jurnal Fakultas Ekonomi Universitas Negeri Yogyakarta.

Bastian, Indra. 2006. Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.

Ferina, Ika Sasti, dan Fika Arista. 2013. Penilaian Kinerja Dengan Menerapkan Indikator Value For Money Pada Kantor Pertanahan Kabupaten Musi Banyuasin Tahun 2009-2011. Jurnal Fakultas Ekonomi Akuntansi Universitas Sriwijaya.

Halim, Abdul. 2008. Akuntansi Sektor Publik. Ja- karta: Salemba Empat.

Hasan, M. Iqbal. 2002. Pokok-pokok Materi Metodologi Penelitian dan Aplikasinya. Bogor: Ghalia Indonesia.

Kurniawati, Nova, dan Vidya Vitta Adhivinna. (2014). Analisis Penerapan Konsep Val- ue For Money Pada Pemerintah Kabupaten Bantul. Jurnal Universitas PGRI Yogyakarta.

Liando, Harry Saputra, dkk. (2014). Analisis Kinerja Keuangan Pemerintah Kabupaten Kepulauan Sangie menggunakan metode Value For Money. Jurnal Fakultas Ekonomi dan Bisnis Jurusan Akuntansi. Universitas Samratulangi Manado

Downloads

Published

2020-10-01

Issue

Vol. 9 No. 2 (2020): JMB : Jurnal Manajemen dan Bisnis

Section

Articles

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright of the article shall be assigned to Indonesian Journal of Law and Policy Studies, Post Graduate in Law Universitas Muhammadiyah Tangerang, Indonesia as the publisher of the journal.

Jurnal Manajemen & Bisnis (JMB) right of first publication with the work simultaneously licensed under  Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).