Implementasi Kinerja Keuangan Pemerintah Daerah Ditinjau dari Konsep Value For Money dan Pendekatan Kemandirian (Studi Kasus pada Pemerintahan Kabupaten Probolingo Tahun 2017–2021). (Implementation of Financial Performance of Local Governments Reviewed from The Concept of Value for Money and Independence Approach (Case Study in Probolingo District Government 2017 – 2021))

Dhermawan, Muhammad Naufal (2022) Implementasi Kinerja Keuangan Pemerintah Daerah Ditinjau dari Konsep Value For Money dan Pendekatan Kemandirian (Studi Kasus pada Pemerintahan Kabupaten Probolingo Tahun 2017–2021). (Implementation of Financial Performance of Local Governments Reviewed from The Concept of Value for Money and Independence Approach (Case Study in Probolingo District Government 2017 – 2021)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to determine the performance of the Probolinggo Regency Government in 2017 to 2021 using the value for money method and the independence approach. This type of research is a case study. The data analysis method used is a qualitative analysis method. Data collection techniques used are document studies and interviews. Data analysis techniques using Economic Ratios, Efficiency Ratios, Effectiveness Ratios, and Independence Ratios. The results of this study show that during 2017 to 2021 the Economic Ratio analysis is worth 88.93%, 91.86%, 91.22%, 89.52%, 88.96% indicating a fairly good performance. The Efficiency Ratio has an average value of 80.54% indicating that it is quite efficient. The Effectiveness Ratio has an average value of 100.38% indicating a very effective performance. The Independence Ratio has an average value below 25% which means that the role of the Central Government is very dominant than the Regions. The conclusion is that the financial performance of the Probolinggo Regency Government shows a performance that is quite economical, quite efficient, very effective, and independent which still depends on the central government. Keywords: Value for Money, Economical, Efficiency, Effectiveness, Independence.

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