ANALISIS KINERJA KEUANGAN BERDASARKAN VALUE FOR MONEY (Studi Kasus Pada Dinas PU Pengairan, PU Binamarga & PU Cipta KaryaKabupaten Probolinggo)

Abstract

ABSTRACT

 

 

The purpose of this research is to know the financial performance with Value for Money Approach (VFM), that is 3E measurement (economical, efficiency, and effectiveness) in PU Official Probolinggo District. This research is a descriptive research with the object under study is data Realization of Financial Achievement of PU Official (Cipta Karya, Bina Marga and Perairan) Probolinggo District period 2014-2016.

Data collection method used is documentation. The data analysis technique used is descriptive analysis of quantitative measurement of economy, efficiency and effectiveness.

Based on the results of research can be obtained that In the year 2014-2016 analysis of value for maney from economic perspective on the PU Official Probolinggo District which consists of Cipta Karya, Bina Marga and Pengairan obtained that the PU Official of Bina Marga occupy the most economical value for the most 3 years Compared with Cipta Karya and Pengairan, while Value for Maney analysis from work effectiveness perspective, it is found that PU Official having effective performance only Cipta Karya during 2014-2015 but in 2016 PU Official Bina Marga is most effective in its work, whereas Irrigation does not exist effective. While Value for Maney analysis from efficiency perspective, it is found that PU Official is still dominated by highly efficient performance, with very efficient value in 2014 is at Pengairan, while in 2015 and 2016 the efficiency value is dominated by Cipta Karya.

 

Keywords: economical, efficiency, and effectiveness