ANALISIS PENGUKURAN KINERJA INSTANSI PEMERINTAH DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA DINAS PARIWISATA KOTA MANADO

Authors

  • Intan B.P Rumagit Akuntansi FEB Unsrat
  • Herman Karamoy Akuntansi FEB Unsrat
  • Dhullo Afandi Akuntajnsi FEB Unsrat

DOI:

https://doi.org/10.32400/gc.17.1.40266.2022

Keywords:

Economy, Efficiency, Effectiveness

Abstract

Value For Money is the concept of administering public institutions based on three main elements: 1) Economics, the extent to which government agencies reduce production resources while avoiding unnecessary costs. 2) Efficiency, which is a maximum result using the minimum possible input or using the lowest input to get a certain result. 3) Effectiveness, is the level of obtaining program results with predetermined objectives, or in short, the comparison of outcomes and outputs. The purpose of this study was to: determine whether the performance of the activity program at the Manado City Tourism Office has met the Value For Money requirements from the elements of Economy, Efficiency, and Effectiveness. Data obtained by conducting interviews and documentation. The analytical method used in this thesis research is a qualitative descriptive method in which each data collected is analyzed and then a conclusion is drawn. The results obtained that the Manado City Tourism Office's activity program in 2020 has fulfilled the Value For Money requirements by showing economic, efficient, and effective results.

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Published

2022-04-16

How to Cite

Rumagit, I. B., Karamoy, H., & Afandi, D. (2022). ANALISIS PENGUKURAN KINERJA INSTANSI PEMERINTAH DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA DINAS PARIWISATA KOTA MANADO. GOING CONCERN : JURNAL RISET AKUNTANSI, 17(1), 13–22. https://doi.org/10.32400/gc.17.1.40266.2022

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