Art Original

Analisis Pengukuran Kinerja dengan Menggunkan Pendekatan Value For Money pada Dinas Koperasi Usaha Kecil dan Menengah Kota Pekanbaru

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This study aims to analyze the performance measurement of the Pekanbaru Small and Medium Enterprise Cooperative Service through the principle of value for money. This research is a qualitative research. This study uses interviews, documentation, written data, written reports, previous research reports or books as data collection techniques. The data requested is in the form of Government Agency Performance Reports for the Cooperative Small and Medium Enterprises Office of Pekanbaru City for 2020 and 2021. The data analysis technique used is descriptive data analysis technique. This research shows that the performance measurement of the Pekanbaru City Cooperative Small and Medium Enterprises Office in 2020 has not fulfilled the value for money principle in terms of economic, efficient and effective (3E) elements. In 2020 and 2021, when viewed from an economic perspective, it will lead to a proportion of 77.5%, so it can be said that the activities carried out by the Pekanbaru City Cooperative and UKM Service are already economical. In 2020 and 2021 from an efficient perspective it shows a proportion of 5.5%, so it can be said that the activities carried out by the Cooperative Service are efficient. In 2020 it shows a proportion of 106.5% which is effective, and in 2021 it shows a proportion of 78.91% Ineffective Based on the results of the research it can be concluded that the performance measurement of the Cooperative Small and Medium Enterprises Office of Pekanbaru City has not fulfilled the principle of value for money.

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Detail Information

Call Number

Akuntansi 658.306 Mir a

Language

Indonesia

NPM

195310103

Publisher

Akuntansi : Universitas Islam Riau., 2023

Keyword(s)

value for money
Effectiveness
Efficiency
Performance
Economical

Other Information

Petugas

Uthi Kurnia

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