ANALISIS KINERJA ANGGARAN PERUBAHAN DENGAN KONSEP VALUE FOR MONEY DI DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI SUMATERA SELATAN PADA MASA PANDEMI COVID-19

ALFIAN, DINDA NURUL DEAYU and Effendi, Sofyan and Mirani, Dwi (2022) ANALISIS KINERJA ANGGARAN PERUBAHAN DENGAN KONSEP VALUE FOR MONEY DI DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI SUMATERA SELATAN PADA MASA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat kinerja anggaran perubahan di Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan pada masa pandemi COVID-19 menggunakan konsep value for money. Value for money merupakan konsep perhitungan yang menitikberatkan pada tiga prinsip utama, yaitu ekonomi, efesiensi, dan efektivitas. Penelitian ini dilaksanakan di Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penelitian ini adalah penelitian kualitatif dengan objek penelitian data realisasi pencapaian anggaran yang terdapat pada Laporan Realisasi Anggaran (LRA) dan Laporan Keterangan Pertanggungjawaban (LKPJ). Jenis data yang digunakan adalah data primer dan data sekunder sedangkan metode pengumpulan data yang digunakan adalah dokumentasi, observasi, dan didukung dengan wawancara. Teknik analisis data yang digunakan adalah analisis deskriptif kualitatif pada pengukuran ekonomis, efesiensi, dan efektivitas. Berdasarkan hasil penelitian analisis kinerja anggaran Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan pada masa pandemi COVID-19 menunjukkan tingkat kinerja yang efisien dan efektif, namun kurang ekonomis. Untuk mendapatkan hasil yang optimal maka Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan perlu meningkatkan kinerja pengelolaan anggaran belanja, meningkatkan kuantitas serta kualitas sumber daya manusia, dan meningkatkan pengadaan serta pemeliharaan sarana dan prasarana yang ada. Kata kunci: ekonomi, efesiensi, efektivitas, value for money, dan penganggaran publik. ABSTRACK This study aims to determine the level of budget changes performance at the Culture and Tourism Department of South Sumatra Province during the COVID-19 pandemic using the value for money concept. Value for money is calculation concept that focuses on three main principles, namely economy, efficiency, and effectiveness. This research was conducted at the Culture and Tourism Department of South Sumatra Province. This research is a descriptive research with the object of research is budget realization in the Budget Realization Report (LRA) and the Accountability Report (LKPJ). The types of data used are primary data and secondary data, while the data collection methods used are documentation, observation, and supported by interviews. The data analysis technique used is qualitative analysis on economic, efficiency, and effectiveness measurements. Based on the results of the research on the budget performance of the Culture and Tourism Department of South Sumatra Province during the COVID-19 pandemic, it showed an efficient and effective level of performance, but was less economical. To get optimal results, the Culture and Tourism Department of South Sumatra Province needs to needs to improve the performance of budget management, increase the quantity and quality of human resources, and improve the procurement and maintenance of existing facilities and infrastructure. Keywords: economy, efficiency, effectiveness, value for money, and public budgeting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ekonomi, Efisiensi, Efektivitas, Value for Money, dan Penganggaran Publik
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Dinda Nurul Deayu Alfian
Date Deposited:	04 Jul 2022 03:48
Last Modified:	04 Jul 2022 03:48
URI:	http://repository.unsri.ac.id/id/eprint/73130

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