PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY

Abstract

The purpose of this research is to find out and to analyze the performance assessment at Dinas
Pendidikan Kota Surabaya which is measured by using value for money perspective. The research
method has been conducted by using qualitative descriptive and the source of data is the primary and
the secondary data. The result of the analysis and the discussion about the performance assessment of
local government work unit in the value for money perspective at Dinas Pendidikan Kota Surabaya in
2013 and 2014, shows that in determining the performance of the economy considers the budget
(input) and the realization of the budget, efficient performance can be seen from the number of the
realization of the output which has been generated to the input, effective performance can be seen from
realization of the output in running the objective of the agency that achieving the expected program.
The development of relevant peformance assessment model is required to obtained the result of reliable
data so the result of measurement will consistent from time to time if the meaured phenomena remains
the same.
Keywords: Value for Money, Economy, Efficient, Effectiveness