ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA ANGGARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN EMPAT LAWANG
Abstract
This study aims to analyze the budget performance of the Public Works and Spatial Planning (PUPR) Department of Empat Lawang Regency using the Value for Money approach reviewed from the economic, efficiency, and effectiveness aspects. The research method used is a descriptive method with a qualitative approach using secondary data sourced from the Budget Realization Report (LRA) and the Physical and Financial Realization Report of the PUPR Department of Empat Lawang Regency for the 2022–2024 Fiscal Year. Data collection techniques were carried out through documentation and literature studies, while data analysis used Value for Money measurements based on economic, efficiency, and effectiveness ratios. The results of the study indicate that from an economic aspect, budget performance is in the economic category during the 2022–2024 period with ratios of 105.54%, 200.63%, and 168.43%, respectively. From the efficiency aspect, budget performance shows a very efficient category in 2022 (84.22%), efficient in 2023 (91.26%), but becomes inefficient in 2024 (129.40%) due to budget refocusing. Meanwhile, from the effectiveness aspect, budget performance is in the fairly effective category for three consecutive years with a ratio of 98.82%, 89.37%, and 87.12%, although experiencing a downward trend every year. The conclusion of this study shows that the budget performance of the PUPR Office of Empat Lawang Regency has generally met the Value for Money principle, especially in the economic and effectiveness aspects, but the efficiency aspect still needs to be improved so that budget management can produce more optimal performance and provide greater benefits to the community.
Keywords: Budget, Effectiveness, Efficiency, Financial Performance, Value for Money
References
Badan Pengawasan Keuangan dan Pembangunan. (2021). Pedoman Pengukuran Kinerja Instansi Pemerintah. BPKP.
Badan Pemeriksa Keuangan Republik Indonesia. (2022). Ikhtisar Hasil Pemeriksaan Semester (IHPS) Tahun 2022. https://www.bpk.go.id
Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah. https://peraturan.bpk.go.id
Kementerian Keuangan Republik Indonesia. (2023). Kajian Fiskal Regional Tahun 2023. https://fiskal.kemenkeu.go.id
Lembaga Administrasi Negara Republik Indonesia. (2022). Modul Akuntabilitas Kinerja Instansi Pemerintah. LAN RI.
Mahmudi. (2007). Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.
Mahmudi. (2015). Manajemen Kinerja Sektor Publik (Edisi ke-3). Yogyakarta: UPP STIM YKPN.
Mahsun, M. (2006). Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.
Mahsun, M., Sulistyowati, F., & Purwanugraha, H. A. (2013). Akuntansi Sektor Publik (Edisi Ketiga). Yogyakarta: BPFE.
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi.
Organisation for Economic Co-operation and Development (OECD). (2020). Government at a Glance 2021. OECD Publishing. https://doi.org/10.1787/1c258f55-en (OECD)
United Nations Development Programme. (2017). Governance for Sustainable Development. UNDP.
World Bank. (2019). Improving Public Sector Performance. World Bank.
