scholarly journals EVALUASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA SATUAN KERJA NON VERTIKAL TERTENTU PENYEDIAAN PERUMAHAN PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 391
Author(s):  
Kezia Princesa Wantah ◽  
Lintje Kalangi ◽  
Steven Tangkuman

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Gabriela Thalia Wuwungan ◽  
Jantje Tinangon ◽  
Sintje Rondonuwu

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.


2021 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Yolandha Aisyah Hadaryen ◽  
Endro Sugiartono

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.


2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Brayel Topan Tambariki ◽  
Herman Karamoy ◽  
Steven J. Tangkuman

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which  economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness


Author(s):  
Neeta Baporikar

In general, organizations should identify the skills, expertise, creativity, and motivation of the people if they have to become more competitive and enhance their performance. This is all the more crucial for public sector organizations. Knowledge therein plays a critical and integral role in being productive and innovative. But, unfortunately, public sector organizations don't recognize and take advantage of the dynamics of knowledge management for developing. Implying expertise and skills of the people in the form of knowledge which they possess is ignored or at best used sporadically. Adopting a grounded theory approach and in-depth literature review, the aim of this chapter is to critically appraise public sector organization development through knowledge management dynamics. The focus is on this neglected area because in this competitive era, public sector organizations' success depends not only on the basis of efficiency and effectiveness but also on how they identify, gather, manage, integrate, share and disseminate relevant knowledge to their human capital to bring innovation.


Author(s):  
C. G. Reddick

Electronic procurement (e-procurement) is one business-to-government e-commerce venture that can benefit from the Internet. Government e-procurement is different from private sector e-procurement because of concepts such as value for money, transparency and accountability, which may be considered the main benefits for the public sector. Public sector organizations have to meet multiple, often conflicting goals, and they are subject to constraints of a financial, legal, contractual, personnel and institutional nature. In addition, radical process changes from e-procurement can only be achieved with deep changes in bureaucratic practices. These changes cannot normally be achieved without either changes in the law or privatization (Panayiotou, Gayialis, & Tatsiopoulos, 2004).


2021 ◽  
Vol 2021 (3) ◽  
pp. 97-108
Author(s):  
Maria-Cristina Ștefan ◽  
◽  
Alina Gabriela Brezoi ◽  

Organizational performance is one of the most important topics in specialized research and can be considered the most important indicator of an organization's success. Performance in the enterprise expresses not only the decrease of the cost-value pair, but everything that brings to the fore its efficiency and effectiveness, materialized in indicators. Performance management is a specialized form of general management that focuses on increasing performance in the organization, a process based on a specific system of principles and rules, methods, techniques and tools.


Author(s):  
Sunny Agbo ◽  
Jude A Aruomoaghe

The efficient and effective management of financial resources forms the basis for achieving good governance. In achieving the good governance, fiscal transparency and accountability must be ensured. Performance audit provides the platform to determine if the resources are being managed with due regard for economy, efficiency and effectiveness and that accountability requirements are being met reasonably. This study looks at performance audit as a tool for fighting corruption in Nigerian public sector administration. Questionnaires were distributed and analysed using the Pearson’s correlation co-efficient and we discovered that performance audit could be an effective tool in curbing corruption. It was suggested that performance audit report should be made public and stringent punishment should be melted on offenders to serve as deterrent to others.


2020 ◽  
pp. 92-115
Author(s):  
Raimundas Kalesnykas

The article analyses the preconditions for the establishment of an anti-corruption environment in the public sector organization and demonstrates Lithuania's best practices in this area. Corruption as a multi - structured global phenomenon undermines good governance, public trust in public sector organizations and causes serious damage to the functioning of those organizations. One of the essential aspiration of the Lithuanian Government is to reduce the extent of corruption, increase transparency, fairness and openness in the public sector. Research focus on justification the hypothesis, that the public sector organizations must play an active role in the field of combating corruption, creating an unfavourable environment for corruption prevail. The purpose of the research is to show the added value for the development of anti-corruption environment in the public sector as one of the effective tool minimizing the extent of corruption. Research results shows that legislation alone is not sufficient to solve corruption problem. Public sector organizations usually do not have effective anti-corruption tools to prevent and manage various forms of corruption (bribery, nepotism, conflicts of interest, etc.). By conveying best practice, the author presented a new initiative of Lithuanian public sector organizations to develop anti-corruption environment aimed at minimizing the likelihood of manifestation of corruption. Logical and comparative analysis, document analysis, problem analysis and systematic approach research methods are used analyzing issues related with the boosting effectiveness of combating corruption in the public sector. The author's position and concludes, that the development of an anti-corruption environment should become a strategic priority of the public sector organization, which requires the establishment of an effective management system of corruption prevention and the commitment shown by top management to ensure its functioning in a realistic rather than formal way.


2021 ◽  
pp. 135-138
Author(s):  
Oleg Baxan ◽  

This article examines the concept of efficiency in the public sector to create stable and predictable institutions, but also flexible enough to respond to the many social challenges, able to introduce new solutions and provide better services. Investments in human capital and public sector tools aim at more efficient organizational processes, modern management, motivated and qualified civil servants and of course the capacity building of institutions.


2021 ◽  
Vol 11 (1) ◽  
pp. 140
Author(s):  
Marisa S B Seran

The purpose of this research is to find out the Financial Management Performance of the Village Government, especially in Subun Bestobe Village. The research method used is to use quantitative research method with ratio analysis technique using Value For Money (VFM) method, which uses measurement indicators (economical, efficiency, and effectiveness). From the results of the research through the analysis of the performance ratio of the village government in terms of village financial management using the Value For Money method, shows that the ratio of economic level for the last 5 years is in the category of >100%, thus meeting the economic standards of Value For Money. The efficiency rate over the last 5 years is at the standard of >40%, this ratio exceeds the standard ratio provision at its efficiency level. In the case of related financial management to the efficiency ratio of village financial management performance falls into the category of not meeting the standard of efficiency Value For Money. Meanwhile, in the calculation of effectiveness ratio for the last 5 years the performance of village financial management by the Village Government of Subun Bestobe has met the standards so as to show that the Subun Bestobe Village Government has been effective in the management of village finances to the villagers in Subun Bestobe village. In terms of the effectiveness of financial management can increase if the community in the village is satisfied with the performance of good financial management, especially in village development. So that in the future the village can be a superior village, independent and competitive.


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