PENERAPAN KONSEP VALUE FOR MONEY DALAM MENILAI KINERJA PELAYANAN PUBLIK

Abstract

This research is meant to find out the implementation of value for money concept which can be seen from the Report on Accountability and Performance of Government Institutions (LAKIP) in 2014 on the Department of Revenue and Financial Management of Surabaya city. This research is a qualitative. The data collection technique has been done by conducting observation, documentation, and interview. Economy is measured by comparing the input and the input price. Efficiency is measured by comparing between outcome and input. The result of this research shows that the financial report of the Department of Revenue and Financial Management of Surabaya city when it is reviewed from economic aspects, it can be stated that economic seen from the procurement of goods and office services activity in which the budget that has been used to run this activity is 95%. The efficiency aspect can be stated efficient when it is reviewed from intensification and extensification local tax activity which generates some documents of the result of recording and determining local taxpayers has reached 100% by using 77.43% of budget. The effectiveness aspect can be seen from the achievement of local tax which generates 92.84%. So, the outcome almost reaches 100% and it can be stated effective. Therefore, it is expected that the target of activity program can reach the determined objectives.
Keywords: Report on Accountability and Performance of Government Institutions (LAKIP), Economy, Efficency, Effectiveness.