EVALUATION OF THE FINANCIAL PERFORMANCE OF THE CITY GOVERNMENT TANGERANG USING THE VALUE FOR MONEY METHOD FOR THE PERIOD 2014-2016
DOI:
https://doi.org/10.56127/ijme.v3i1.1184Keywords:
Financial Performance, Value For Money, Money MethodAbstract
Accountability is not just the ability to show how public money has been spent, but includes the ability to show that public money has been spent economically, efficiently and effectively through good implementation. This study aims to evaluate financial performance of the Tangerang City Government using the Value for Money method for the period 2014-2016. This research method uses quantitative analysis techniques and using the Value for Money method. The results showed that the economic ratio of the financial performance of the Tangerang City Government financial performance of the Tangerang City Government is included in the economic category because the Tangerang City Government was able to make the expenditure realization always less than the budget budget set. The efficiency ratio of the financial performance of the Tangerang City Government during period 2014-2016 is already included in the efficient category, but the efficiency ratio of the Tangerang City Government has been decreasing for 3 years. The efficiency ratio of the Tangerang City Government has been decreasing for 3 years. Effectiveness ratio financial performance of the Tangerang City Government during the period 2014-2016 was categorized as effective, even exceeding the revenue budget target that had been determined. It can be concluded that the financial performance of the Tangerang City Government Tangerang City Government for the period 2014-2016 has been running well based on the concept of Value for Money. Value For Money concept.
References
Bastian, Indra. 2010. Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Jakarta: Penerbit Erlangga.
Kurrohman, Taufik. 2013. “Evaluasi Penganggaran Berbasis Kinerja Melalui Kinerja Keuangan Yang Berbasis Value For Money Di Kabupaten/Kota Di Jawa Timur”. Jurnal Dinamika Akuntansi, Vol. 5, No 1 Universitas Jember.
Liando, Harry Saputra, Dkk. 2014. Analisis Kinerja Keuangan Pemerintah Kabupaten Kepulauan Sangihe Menggunakan Metode Value For Money. Universitas Samratulangi Manado.
Mahmudi. 2007. Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM
YKPN. 2010. Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.
_______2016. Akuntansi Sektor Publik Edisi Revisi. Yogyakarta: UII Press.
Mardiasmo. 2000. Akuntansi Keuangan Dasar. Yogyakarta: BPFE. 2002. Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
______.2004. Otonomi dan Manajemen Keuangan Daerah. Yogyakarta : Penerbit Andi.
______. 2009. Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Mahsun. 2006. Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.
Mulyadi. 2008. Sistem Akuntansi. Edisi 3. Jakarta: Salemba Empat.
Republik Indonesia. 2004. Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah
Republik Indonesia. 2006. Peraturan Menteri Dalam Negeri No.13 Tahun 2006 Tentang Pengelolaan Keuangan Daerah
Republik Indonesia. 2010. Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan (SAP)
Republik Indonesia. 2014. Peraturan Presiden Republik Indonesia Nomor 29 Tahun 2014 Tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah
Sari, Nindy Cahya Feriska. 2014. Analisis Pengukuran Kinerja Pemerintah Daerah Dengan Menggunakan Prinsip Value For Money (Study Kasus Kabupaten Sumenep Tahun 2010-2013). Universitas Negeri Surabaya.
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Website Resmi Pemerintah Kota Tangerang. (http://www.tangerangkota.go.id. Diakses 10 Januari 2018).
Website Resmi Pemerintah Kota Tangerang. 18 September 2017. Sejarah Administratif Berdirinya Kota Tangerang. (http://www.tangerangkota.go.id/sejarah-kota-tangerang. diakses 17 Januari 2018).
Website Resmi Pemerintah Kota Tangerang. 5 Maret 2014. Visi Dan Misi Kota Tangerang. (http://www.tangerangkota.go.id/visi-dan-misi. diakses 17 Januari 2018)./penjualan-produk-kecantikan/
