ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SUMBAWA DENGAN METODE VALUE FOR MONEY

Yudianto, Indra (2010) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SUMBAWA DENGAN METODE VALUE FOR MONEY. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research is a study case on Local Government of Kabupaten Sumbawa in title of ” Financial performance measurement of Local Government of Kabupaten Sumbawa using Value or Money analysis”. The research aims to evaluate whether the performance of the government when valued using Value For Money analysis has been economic, efficient as well as effective. Using documentation method, the result is realization summary of local revenue and expenditure (APBD) that is gained from financial office of Kabupaten Sumbawa. The data analysis technique used to measure financial performance of Kabupaten Sumbawa is Value For Money by estimating economy ratio, efficiency and effectiveness. The result may be stated as economic if the calculation showing less than 100%, efficient if it is showing less than 100%, and effective if it is showing less than 100% also. The economic ratio calculation from 2006 up to 2008 is 91.66%, 90.19%, and 86.73%. For efficiency ratio on the same time is 96.85%, 91.09%, and 94.52%. And for effectiveness ratio is 97.68%, 108.10%, and 115.29%. Sedangkan hasil perhitungan rasio efektifitas menunjukkan hasil lebih dari 100% Based on the result, the writer concluded that the calculation result economic ratio indicated that the performance of local government of Kabupaten Sumbawa increase experience. It was showed by result percentage comparison between realization expansion with quay expansion, in addition to the economic ratio that less that 100%. The result of efficiency ratio indicated that the performance of the government quite efficient, from 2006 to 2008. The ratio more efficient, it was caused by result percentage of efficiency more than standard (quay). For the effectiveness ratio, the result showed above 100%. Based on that, the writer suggest that the local government of Kabupaten Sumbawa should maintain the economy rate and increase efficiency as well as affectiveness (VFM) in financial management. This aims to have a good governance of the goverment.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 Mar 2012 12:38
Last Modified: 14 Mar 2012 12:38
URI: http://eprints.umm.ac.id/id/eprint/461

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