Analisis Pengukuran Kinerja Dengan Menggunakan Konsep Value for Money Pada Pemerintah Kota Lhokseumawe: (Studi Kasus Pada Dpkad Kota Lhokseumawe Periode 2014-2016)

Abstract

This study aimed to determine the performance of the Office of Revenue Finance and Regional Assets (DPKAD) Lhokseumawe City by using the concept of Value For Money. This research was conducted by taking data for 3 years, from 2014 to 2016. This research used secondary data. The method of data analysis used is descriptive qualitative analysis method. Based on the research result by using Value For Money concept based on 3 main elements such as economic, efficiency and effectiveness show that: Economic ratio, get 86,54%, 82,64% and 71,43% which means the economic ratio was under 100% during 2014-2016 and the result of this ratio indicated that the economic ratio criterion obtained the “economical” category.the efficiency ratios during the research year of this ratio were 94,69%, 105,17% and 97,95%, although in 2015 the ratio was less efficient because it was in percentage above 100%. However, the overall performance of the Lhokseumawe City Government has been categorized as “efficient”. While the effectiveness ratio, obtained 96,53%, 86,65% and 76,98%, where the percentage ratio below 100% indicates that this ratio obtains “ineffective” criterion. Based on the result, the concept of Value For Money is very good to be applied on DPKAD of Lhokseumawe city because it can provide a more structured and comprehensive performance overview.

Capital Expenditure Analysis In District And City Province Of Central Java

“…According to (Ocean and Sugeng, 2020); (Hairiyah et al, 2018) DAK has an impact on capital expenditure, unlike (Syukri and Hinaya, 2019); (Eksandy et al, 2015) who say otherwise. According to (Perdana et al, 2020); (Indrayani & Khairunnisa, 2018) economic impact on capital expenditure, in contrast to (Enre, 2020); (Indriaswari, 2017) which states otherwise. According to (Ardhini and Handayani, 2011) efficiency has an impact on capital expenditure, in contrast to (Tamawiwy et al, 2016); (Indiyanti and Rahyuda, 2018) who found the opposite.…”

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pengelolaan Keuangan Perguruan Tinggi Swasta Di Indonesia

“…Value for money pengukuran kinerja untuk mengukur ekonomi, efisiensi dan efektivitas suatu kegiatan, program dan organisasi. Manfaat yang dikehendaki dalam pelaksanaan value for money pada organisasi sektor publik yaitu : ekonomis (hemat cermat), efisiensi (berdaya guna) dan efektif (berhasil guna) (Indrayani, 2018).…”

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency

“…One of the previous studies from Septariani (2018) found that based on the calculation of the concept of Value for Money, financial management was economical, efficient, and effective so that good governance was realized. Another study from Indrayani & Khairunnisa(2018) found that the government of Lhokseumawe (Study Case at DPKAD Lhokseumawe in 2014-2016) has manage their budget economically, efficient, but still ineffective. The difference with other research is the focus of this research on the realization of budget accountability at the BPKAD of Banjar Regency with the calculation of the fiscal year 2016 -2019.…”