CD Tesis

Analisis Kinerja Pemerintah Provinsi Riau Berdasarkan Value For Money Audit

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The aim of this study are to know how the financial performance of government of Riau Province to gain Real Regional Income, Regional Expenditure and Regional Financing from economic, efficient and effectiveness perspective using value for money concept, and to know the effort that government of Riau Province conducted to increase Real Regional Income, keeping the effectiveness of Regional Expenditure and to make Regional Financing being optimal.
The research is descriptive quantitative that collect secondary data to get data such Budget Realization Report of Riau Province from 2011 to 2015 and also had doing interview. Analysis method done by using value for money audit method which analyze in criteria of economic, efficient and effectiveness as a performance appraisal.
The result shown that Riau provincial government's financial performance to real regional revenue (PAD) in terms of the economic perspective by using the concept of value for money audit shows the results which the ratio of PAD of Riau Province in 2011 was "quite economical", in 2012 through 2014 is "less economical" and in 2015 was "not economical”. The efficiency ratio of PAD of Riau Province in 2011 to 2015 is "very effective", the effectiveness ratio of PAD of Riau Province in 2011, 2012 and 2014 are "extremely effective", while in 2013 and 2015 was "effective". The efficiency ratio of Regional Expenditure of Riau Province in 2011 to 2015 is "ineffective". The effectiveness ratio of Regional expenditure of Riau Province in 2011, 2012 and 2013 is "Simply Effective", then 2014 and 2015 is "Ineffective". The effectiveness ratio of Regional Financing of Riau Province in 2011 was "effective", while in 2012, 2013, 2014 and 2015 is a "very effective". The efforts made by the government of Riau Province to improve the financial performance are to perform services in tax in the aim to increase the revenue, saving the budget in the form of incentives to keep efficiency and effectiveness of regional expenditure and more investing for the optimization of the Regional Financing.

Key words : Value for money audit, economic ratio, efficinecy ratio, effectiveness ratio, Real Regional Income, Regional Expenditure, Regional Financing.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 217 (0006)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Magister Akuntansi., 2017

Deskripsi Fisik

xiv, 128 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 217 (0006)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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