Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 5, No 2 (2021)

Melihat Perspektif Kinerja dengan Value for Money

Silfyana Cahya Manggar Mahdita (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)
Ikhsan Budi Riharjo (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)
Lilis Ardini (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)



Article Info

Publish Date
30 Sep 2021

Abstract

The purpose of this study is to understand and identify the concept of performance appraisal using the value for money perspective. . Society often views public sector organizations as a hotbed of waste, a source of leakage of funds, and an institution that is always at a loss. The results of this study indicate that the UPTD Tugu Pahlawan, Balai Pemuda and THR have been running effectively, efficiently and economically. There are 3 (three) keys that are applied by this UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration between parties in internal and external organizations will be able to increase effectiveness. Evaluation of performance will make employees improve and make new innovations to increase revenue and save expenses. By doing these three things, good corporate governance will be achieved.AbstrakTujuan penelitian ini guna memahami dan mengidentifikasi konsep penilaian kinerja isntansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektifitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance. 

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...