AUDIT OPERASIONAL SEBAGAI ALAT BANTU PENILAIAN KINERJA PADA SDN BANJARSARI 1 PROBOLINGGO

Fitrin Dwi Nurfadilah

Abstract


This research is case study having the character of descriptive at SDN Banjarsari 1 sub province Probolinggo with headline ?Operational Audit as A Means of Assists Appraisal of Performance at SDN Banjarsari 1 Probolinggo.? Purpose of this research is assess performance SDN Banjarsari 1 Probolinggo, does have been effective proven, economic and efficient. Result of appraisal of performance SDN Banjarsari 1 Probolinggo indicates that performance SDN Banjarsari 1 Probolinggo at school year chartered investment counsel level 2006/2007 and 2007/2008 can?t express is economic because budget planned bigger than earnings.
As organization of public sector ought to can lessen Input Resource applied, that is by avoiding extravagant disbursement and not productive. Level of efficiency from the year 2006/2007 and 2007/2008 reaching efficient target, this number indicates that realization of earnings (input) for activity in scope SDN Banjarsari 1 proportional Probolinggo with disbursement budget (output). Efficiency expense of education will be determined by accuracy in utilizing disbursement budget of education and gives preference to factors that really races improvement of achievement of learning. Efficiency expense of education will be determined by accuracy in utilizing disbursement budget of education and gives preference to factors that really races improvement of achievement of learning.
Based on calculation inferential above effectiveness ratio that target specified hasn?t fulfilled even from the year 2006/2007 and its increasing 2007/2008 effectiveness ratios. The improvement is caused by improvement of number of output received in SMP, this thing can be told that performance SDN Banjarsari 1 Probolinggo hasn?t is optimal because percentage of its hasn?t reached 100%.

 

Keyword : Audit operasional


Keywords


Audit operasional