PENILAIAN KINERJA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BONE
DOI:
https://doi.org/10.33857/jafr.v6i1.572Keywords:
Financial Performance, Economical, Efficient, Effective.Abstract
This study aims to determine and analyze the financial performance of the Public Works and Spatial Planning Office of Bone Regency in 2018 - 2020. This study uses a value for money model which is a financial performance analysis tool for public sector organizations with ratios consisting of: economic ratios, efficiency ratio, and effectiveness ratio. The results showed that the Public Works and Spatial Planning Office in 2018-2020 based on the concept of value for money in general had shown good performance where the average economic ratio in 2018-2020 at the Bone District Public Works and Spatial Planning Service was 86, 61%, which means it is economical, then the average efficiency ratio is 90.90% which means it is efficient and the average effectiveness ratio shows a figure of 126.23% which means it is effective.References
Bastian, Indra. 2017. Akuntansi Managemen Sektor Publik. Jakarta: Salemba Empat
Halim Abdul. 2012 Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Keempat. Jakarta: Penerbit Salemba Empat.
Mahmudi. 2011. Manajemen Kinerja Sektor Publik. Yogjakarta: Unit Penerbit dan Percetakan.
Mahsun, Mohamad. 2006. Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.
Mardiasmo. 2012. Akuntansi Sektor Publik. Yogyakarta: Andi
Noerdiawan Deddy, Putra Sondi Iswahyudi, Rahmawati Maulidah, 2007, Akuntansi Pemerintahan. Jakarta: Salemba Empat.
Ratmono Dwi, dan Sholihin. Mahfud. 2015. Akuntansi Keuangan Daerah Berbasis Akrual. Cetakan Pertama. Yogyakarta: UPP STIM YKPN.
Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah. Undang-Undang Republik Indonesia Nomor 25 Tahun 2009 tentang Pelayanan Publik