PENGUKURAN KINERJA ORGANISASI SEKTOR PUBLIK MENGGUNAKAN PENDEKATAN VALUE FOR MONEY(STUDI KASUS PADA PEMERINTAH KOTA BLITAR

YUANDA, ANGEL (2007) PENGUKURAN KINERJA ORGANISASI SEKTOR PUBLIK MENGGUNAKAN PENDEKATAN VALUE FOR MONEY(STUDI KASUS PADA PEMERINTAH KOTA BLITAR. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in Blitar City Government with the title "Public Sector Organization Performance Measurement Approach Using Value For Money". The purpose of this study was to assess the performance of the Government of Blitar City when assessed using the Value For Money approach if performance in Blitar City Government has been economical, efficient and effective. Data obtained using the method of data summary documentation Realized Budget Revenues and Expenditures (budget) that was obtained from the Government's financial Blitar. Data analysis techniques used to measure the financial performance of Blitar City Government is to use a method of Value For Money is by calculating the ratio of economy, efficiency ratio and the ratio of effectiveness in addition to the three ratios above also exist local independence ratio, activity ratios, growth ratios and DSCR, where the ratio This method is used as a supplement for Value For Money. The results of this study can be said if the results of the calculation is economical showed less than 100%, for the efficient ratio can be said to be efficient if the results show less than the standard value (budget) for the year, while the ratio of effectiveness can be said to be effective if the results of the calculations indicate a value of more than 100 %. The calculation of the ratio of the economy in fiscal year 2003 to 2005 amounted to 96.76%, 95.16% and 94.62%. The calculation of the efficiency ratio in fiscal year 2002 up to 2005 amounted to 99%, 1.01% and 98%. As for effectiveness ratio in fiscal year 2003 to denagn 2005 amounted to 115.4%, 149.8% and 126.9%. Based on the above results, the authors conclude that the calculation of economic ratios indicate that the performance of Blitar city government in cost savings have been achieved as shown by the reduction in items that are not economical from year to year, in addition to the results of the economic ratios are below 100 %. The calculation result shows that the efficiency ratio Blitar city government's performance is quite efficient, it can be seen in 2005 which decreased from 2004 and this means the performance of municipal government to collect revenue in a reasonably efficient because in 2005 the level of local revenues in this regard on heading other legitimate income declined from the year 2004 amounted to Rp.12.578.790.304, 00 became Rp.5.763.870.602, 00 in 2005. While the results of calculations show that the performance ratio of the effectiveness of Blitar city government in the realization of PAD was effective, because of their effectiveness ratio shows the results of more than 100%. Based on the description, the writer can suggest better Blitar city government to maintain the level of the economy and further increase the level of efficiency and effectiveness (VFM) in managing its finances. It is useful to realize that good governance government.

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: 16 Jun 2012 03:11
Last Modified: 16 Jun 2012 03:11
URI: http://eprints.umm.ac.id/id/eprint/8105

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