IMPLEMENTASI VALUE FOR MONEY AUDIT SEBAGAI SALAH SATU ALTERNATIF AUDIT KINERJA KEUANGAN PADA PEMERINTAHAN KOTA MALANG

Moh. Halim

Abstract


This research represent study of exploration of Government at Malang Town with title \" Implementation of Value for Money Make an audit of as one of alternative make an audit of performance of finance at Malang Municipal Administration\".
this Research target is to know what Malang Town Government in managing its finance have been conducted economically, efficient, and effective ( value for money). This research study year area budget calculation 1998/1999, 1999/2000, 2000, 2001, and 2002.
Analyzer used to know what Government of Malang Town in managing of its finance have then economically, efficient, and effective ( value for money) using ratio analysis of area finance. ratio of Finance of area as yardstick of value for money consisted of: economic ratio, efficiency ratio, and the effectiveness ratio.
Result of calculation by using area finance ratio to determine economic storey;level, efficiency, and the area finance management effectiveness. economic Ratio calculation in the year budget 1998/1999 until 2002 each equal to 97,03%, 95,75%, 94,92%, 96,47%, and 92,92%. efficiency Ratio calculation in the year budget 1998/1999 until 2002 each equal to 1,89%, 1,89%, 1,70%, 1,80%, and 1,69%. While Effectiveness Ratio calculation in the year budget 1998/1999 until 2002 each equal to 98,30%, 97,82%, 89,62%, 109,09%, and117,00%.
Result of economic ratio calculation indicate that governmental performance of malang town in costing effective have been reached, because economic ratio still under 100%. The mentioned indicate that routine expense which is realized by smaller than budgeted. Result of efficiency ratio calculation indicate that governmental performance of malang town in impose the tax area have efficient, because trend ratio which downhill progressively from year to year show government release expense which relative a little and yield output area Iease what optimal. While effectiveness ratio calculation result indicate that governmental performance of malang town in realize PAD not yet effective, because its effectiveness ratio less than 100%. In the year budget 2001 and its 2002 effectiveness storey;level have been reached by because its effectiveness ratio more than 100%. good Governmental performance progressively ( effective) if its effectiveness ratio more than 100%.
Pursuant to description is above, writer can suggest government of town better be unlucky can maintain economic storey;level, efficiency, and effectiveness ( value for money) in managing its finance. The mentioned of good for realizing pemeritahan which good akuntanbel governance and ( good governance).

 

Keyword : KINERJA KEUANGAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/31/jiptummpp-gdl-s1-2004-mohhalim99-1536-Pendahul-n.pdf


Keywords


KINERJA KEUANGAN