PENGUKURAN KINERJA PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KABUPATEN TANAH LAUT KALIMANTAN SELATAN TAHUN ANGGARAN 2002-2005

Ratna Kusuma Putri

Abstract


This research is case study which take title ?Measurement of District Government Performance in APBD Processing in Tanah Laut Regency South Kalimantan in 2002-2005 period.
The goal of this study is to analyze arrangement process of APBD to District Government of Tanah Laut Regency and to measure financial performance of APBD Tanah Laut Regency in 2002-2005 period which be measured by value for money concept.
The data analysis technique which be used to analyze arrangement process of APBD to District Government of Tanah Laut Regency by comparing with Ministry law Number 26 year 2006. While to measure financial performance of APBD Tanah Laut Regency in 2002-2005 period is done by using Value for money concept. The performance measurement by this concept use to measurement which be often called 3E, economic, efficiency, and effectivity.
Based on the process analysis of APBD arrangement in Tanah Laut Regency, is gained result that most arrangement processing which be done by District Government have be suitable with points which be stated by Ministry Law Number 26 year 2006. One of all aspect which unsuitable with this law about similar budget , which district government Tanah Laut Regency did not consider tariff discrimination in carrying out region tax taking, region retribution, and others taxes.
Based on this measurement result to Financial performance of district government Tanah Laut Regency in 2002-2005 period by using Value for money standard, may be known that APBD processing is good, because based on the 3E level in 2002-2005 are < 100%. The mean of economy level on the economic category (percentage < 100%), about 87.37%. The mean of efficiency level on efficient category (percentage < 100%), about 88.20%. While the effective level on the effective category (percentage < 100%), about 83.13%.
Based on the study may be suggested that district government Tanah laut regency suggested to carrying out taxes consider the tariff discrimination. Based on the 3E calculation in last years, in 2005 may be known that still there were some points which ineffective. It is hoped aspects above in 2005 ineffective, in next years can be processed better thus it can be effective.

 

Keyword : APBD KABUPATEN TANAH LAUT KALIMANTAN SELATAN TAHUN ANGGARAN 2002-2005

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/230/jiptummpp-gdl-s1-2007-ratnakusum-11464-01+PENDA-+.PDF


Keywords


APBD KABUPATEN TANAH LAUT KALIMANTAN SELATAN TAHUN ANGGARAN 2002-2005