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

#### Abstract

This research is case study to Blitar regency government by title: ?Measurement of Financial Performance in Blitar Regency Government by using Value for Money Analysis.

The goal of this study is to value Blitar Government Regency performance if it is valued by using Value for money analysis whether Blitar Regency Government Performance have been economic, efficient and effective.

The data were gained by using documentation method that realization summary data of earning and region budget (APBD) which gained from financial side in Blitar Regency Government.

The data analysis technique which used to measure financial performance in Blitar Regency Government by using Value For Money method by using economic ratio, efficiency ratio and effective ratio beside all of them, there are autonomous region ratio, activity ratio, development ratio and DSCR which all of ratio are used as supporting to Value For Money method.

The study result may be said that economic if the calculation result show less than 100%, for efficiency ratio may be said efficient if the calculation result less than from standard (budget) in the year, while the effective may be said effective if the calculation result show that more than 100%. The ratio calculation of economic ratio in 2004 until 2006 are 95.95%, 97.42% and 95.70%. the calculation of efficiency ratio in 2004 until 2006 are 0.95%, 0.95% and 0.95%. While to calculation of effective ratio in 2004 until 2006 are 107.5%, 119.2% and 119.1%.

Based on the calculation result above, the writer concluded that the calculation of economic ratio show that Blitar Regency Government Performance to save cost have been achieved, it is shown by decreasing uneconomic post in year, beside that based on the calculation result of economic ratio less than 100%. The calculation result of efficiency ratio experience increasing or decreasing, it is caused, there are increasing any cost which be used but similar with the increasing earning that gained by government. While the calculation result of effective ratio show that more than 100%.

Based on the discussion above, thus writer may suggest if Blitar Regency Government may maintain the economic level and more increasing efficiency and effective level (VFM) to process their financial. It will make good governance.

**Keyword :** Value For Money

Link Terkait : http://skripsi.umm.ac.id/files/disk1/230/jiptummpp-gdl-s1-2007-dynapujira-11469-1.+PENDA-X.pdf