PENGUKURAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN MAGETAN DENGAN MENGGUNAKAN ANALISIS VALUE FOR MONEY

Pradhini, Saputri (2009) PENGUKURAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN MAGETAN DENGAN MENGGUNAKAN ANALISIS 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 Magetan in title of “Financial performance measurement of Local Government of Kabupaten Magetan 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 Magetan. The data analysis technique used to measure financial performance of Kabupaten Magetan 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 2005 up to 2007 is 102,53%, 101,96% and 104,40%. For efficiency ratio on the same time is 105,40%, 102,02% and 107,72%. And for effectiveness ratio is 104,07%, 105,31% and 104,32%. Based on the result, the writer concluded that the calculation result of economic ratio indicated that the performance of local government of Kabupaten Magetan had been accomplished. It was showed by the decreasing number of uneconomic posts by years, in addition to the economic ratio that more that 100%. The result of efficiency ratio indicated that the performance of the government quite efficient, from 2005 to 2007. The ratio moved icconsistently, it was caused by the expenses that were higher than the revenues. For the effectiveness ratio, the results showed above 100%. Based on that, the writer suggests that the local government of Kabupaten Magetan should maintain the economy rate and increase efficiency as well as effectiveness (VFM) in financial management. This aims to have a good governance of the government.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 26 Jun 2012 05:06
Last Modified: 26 Jun 2012 05:06
URI: http://eprints.umm.ac.id/id/eprint/9563

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