PENGUKURAN KINERJA DENGAN PRINSIP VALUE FOR MONEY PEMERINTAH KOTA BATU
Abstract: This research is to
measure the service has been conducted by the government of Batu City using two
data analysis, are monetary performance ratio and value for money. The
performance of Batu government measured using value for money classified into
three those are: economy, efficienty, and effectiveness. The performance of
Batu government in economy based on how to realize the fund, the performance of
Batu government in efficienty based on the reality of credit (the outcome) of fund is higher than the debet
(income) and based on the effectiveness because realization of revenue greater
than budget revenue. The performance of Batu government measured using monetary
performance ratio classified into five: effetiveness, efficiency, independence,
activity and Debt Service Coverage Ratio (DSCR). The performance of Batu
government is less effective in realizing the income, however the goverment is
efficient enough, thought it has been
inreasing in 2009. Batu government has been independence, because it could
decrease and keep in depending toward external side (exspecially toward central
and province government), Batu government measured using activity ratio, most
of the fund is given to local apparatus
needs, so the expense of public service toward local expense fund is relatively
small, and based on DSCR Batu government is good.
Penulis: Sri Andriani
Kode Jurnal: jpakuntansidd120596
