Peranan Value for Money Untuk Mengukur Kinerja Pemerintahan Kabupaten Buleleng

Erawan, Putu Adi; Santosa, Satria Wira Adi; Budiartha, Dewa Komang Beny; Wahyudi, Putu Tedy Arya

doi:10.23887/jinah.v8i3.20010

Cited by 9 publications

(9 citation statements)

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“…105 Tahun 2000 yang dijadikan standar untuk penilaian kinerja keuangan pemerintah daerah terhadap pencapaian target dan realisasi dari program dan kebijakan baik dalam komponen pendapatan, komponen belanja, dan komponen pembiayaan menjadi lemah posisinya. Penilaian keberhasilan APBD sebagai penilaian pertanggungjawaban pengelolaan keuangan daerah lebih ditekankan pada pencapaian target, sehingga kurang memerhatikan bagaimana proses penganggaran yang dilakukan mulai dari tahap perencanaan sampai pada tahap penilaian, serta apakah pencapaian realisasi anggaran telah berlangsung secara ekonomis, efisien, dan efektif (Erawan, et al, 2018). Dalam organisasi perlu dilakukan secara rutin penilaian/evaluasi kinerja.…”

Section: Pendahuluanunclassified

ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY (Studi di Kantor Camat Taliwang Kabupaten Sumbawa Barat)

Sutama

Fatona

Sudiyarti

2022

SJRKM

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The purpose of this study was to determine the level of financial performance based on the concept of Value For Money in the Taliwang District Office, West Sumbawa Regency. This type of research is descriptive quantitative, namely research that aims to provide an overview of phenomena or symptoms in society by using numbers. The type of data used is secondary data in the form of an annual report at the Taliwang District Office, West Sumbawa Regency. The analytical tool used in this study is the concept of value for money, including economic ratios, efficiency ratios and effectiveness ratios. The results of the study show that the financial performance of the Taliwang Sub-District Office of West Sumbawa Regency in 2020-2021 is in the criteria of being uneconomical with the achieved ratio level being above 105%, and inefficient with the achieved ratio level being above 100%. Meanwhile, the effectiveness criteria are in the effective category with a ratio between 90% -100%. Based on these results, it is necessary to review the budget used by carrying out a strict controlling system for the budget issued by budget users. The Taliwang sub-district office of West Sumbawa Regency as a budget user must use the budget as economically as possible, minimize waste and unproductive expenses such as purchasing employee computers that are damaged, because they can still be repaired, and use the budget as effectively as possible to achieve the goals set.

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Section: Pendahuluanunclassified

ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY (Studi di Kantor Camat Taliwang Kabupaten Sumbawa Barat)

Sutama

Fatona

Sudiyarti

2022

SJRKM

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“…Untuk mencapai semua tujuan tersebut, kementerian negara/lembaga diberikan keleluasaan yang lebih besar (let's the manager manage) untuk mengelola program dan kegiatan didukung dengan adanya tingkat kepastian yang lebih tinggi atas pembiayaan untuk program dan kegiatan yang akan dilaksanakan (Kurrohman, 2013) Najmawati Petta Solong, Dkk maupun masyarakat. Manfaat yang dikehendaki dalam pelaksanaan Value for Money pada organisasi sektor public yaitu: ekonomis (hemat cermat) dalam pengadaan dan alokasi sumber daya, efisien (berdaya guna) dalam penggunaan sumber daya, dan efektif (berhasil guna) dalam mencapai tujuan dan sasaran (Erawan et al, 2019).…”

Section: Pendahuluanunclassified

Analisis Kinerja Keuangan Dengan Menggunakan Pendekatan Value for Money Pada Satuan Kerja Iain Sultan Amai Gorontalo Periode Tahun 2019-2021

Pettasolong¹,

Gobel²,

Kurniawan³

2022

aks

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This study aims to measure the financial performance of the IAIN Sutan Amai Gorontalo work unit, using the Value For Money approach by analyzing the 2019 to 2020 Budget Realization Report. The method used is descriptive qualitative using a comparative value based on value for money by calculating the economic value, effectiveness value and Efficiency value. The data was obtained through a document study in the form of secondary data reports on the realization of the 2019 to 2020 budget. each economic value < 100, Effectiveness value > 100 and Efficient value > 100, so it is said that the budget realization report of IAIN Sultan Amai Gorontalo for 2019, 2020 and 2021 meets the elements of being economical, efficient and effective.

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“…Value for money merupakan konsep penilaian kinerja dalam sektor publik yang memiliki tiga elemen utama yakni, ekonomi, efisien, dan efektivitas. Adapun manfaat dalam pelaksanaan value for money pada organisasi sektor publik yaitu: ekonomis (hemat cermat) dalam alokasi sumber daya, efisien berdaya guna dalam memanfaatkan sumber daya, dan efektif berhasil guna dalam menggapai tujuan (Erawan et al, 2018) Perwujudan value for money ini sudah berjalan namun masih belum optimal, hal ini selaras dengan yang di kemukakan (Damayanty, 2016)…”

Section: Value For Moneyunclassified

Kesiagaan Dalam Perencanaan Anggaran Penanggulanan Bencana Banjir Kabupaten Bandung

Karlina

2021

JPAN

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The main problem of this research is that there is no special budget for flood disaster management in Cibiru Hilir Village. This study aims to analyze the design of village funds in flood disaster management and analyze village efforts to raise additional funds for flood disaster management in Cibiru Hilir village. The research method used is descriptive qualitative. Collecting data using interviews, observation, and documentation study. Data analysis was carried out, namely data reduction, data presentation, and concluding. The results of this study indicate that the embodiment of the principle of transparency is quite well implemented with the ease of expressing opinions and openness, the accountability process for budget management issued, accountability to the public, and follow-up on irregularities by the rules, and the application of value for money in 2020 and 2021. still not running optimally in the absence of a special budget for flood disaster management and 2018 and 2019 it has been running economically and flood disaster management services have been running well.

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Peranan Value for Money Untuk Mengukur Kinerja Pemerintahan Kabupaten Buleleng

Cited by 9 publications

References 0 publications

ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY (Studi di Kantor Camat Taliwang Kabupaten Sumbawa Barat)

ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY (Studi di Kantor Camat Taliwang Kabupaten Sumbawa Barat)

Analisis Kinerja Keuangan Dengan Menggunakan Pendekatan Value for Money Pada Satuan Kerja Iain Sultan Amai Gorontalo Periode Tahun 2019-2021

Kesiagaan Dalam Perencanaan Anggaran Penanggulanan Bencana Banjir Kabupaten Bandung

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