ANALISIS PENGUKURAN KINERJA INSTANSI PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY

Abstract

This research aimed to find out, measure and analyze the performance of Tax Service Agency, Sidoarjo which was taken from the Government Agency Performance Accountability Report (LAKIP) 2017; using the concept of money value. While, the research was descriptive qualitative. Moreover, the data used both primary and secondary. In addition, the instrument used interview and documentation. This research result concluded Tax Service Agency, Sidoarjo had fulfilled its liability in presenting financial statement and government agencies performance. In line with the economic measurement, the result of budget (input) with is realization concluded there was economic or economical outcome which could be seen as the realization was smaller than the budget. Moreover, from the efficiency measurement, which based on the output realization produced by input, there was efficient outcome and it was optimally implemented. In addition, from the efectiveness measurement, there was effective outcome and it was succesfully implemented as it reached the objectives. In brief, based on the performance measurements of organizational programs implementation, which used economic measurements, efficiency, and effectiveness; the results was expected to be benchmark of performance of the Regional Tax Service Agency, Sidoarjo for the next working period.
Keywords: Performance, Value for Money, Economy, Efficiency, Effectiveness