Analisis Kinerja Keuangan Dengan Pendekatan Value For Money Pada UPTD. Laboratorium Lingkungan Dinas Lingkungan Hidup Dan Pertanahan Provinsi Sumatera Selatan

Authors

  • Kusmawati
  • Nelly
  • Hairunnisah

Keywords:

value for money, economic ratios, efficiency, effectiveness

Abstract

Public sector accounting in Indonesia has developed rapidly along with the implementation of regional autonomy. The budget realization report is one of the most important agency or regional financial accountability reports. This research aims to determine the financial performance of the UPTD Environmental Laboratory of the Environment and Land Service of South Sumatra Province based on the 2018-2022 budget realization report when viewed from economic, efficiency and effectiveness elements. The research method is qualitative descriptive research which measures financial performance during the period 2018 to 2022 using a value
for money method approach consisting of analysis of Economic Ratios, Efficiency, Effectiveness. The research results are in the form of Value for Money UPTD Environmental Laboratory DLHP Prov. South Sumatra in 2018-2022 is included in the economic category
with an average value of 87%, efficient with an average value of 94%, and an effective ratio over five years of 150%. Based on the results of research that has been carried out, it is concluded that the financial performance of the UPTD Environmental Laboratory DLHP Prov. South Sumatra in 2018-2022 has gone well.

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Published

2024-06-03