Analisis Value For Money Pada Kinerja Keuangan Dinas Lingkungan Hidup Dan Kehutanan Provinsi

Putra, Ryan Pramana (2022) Analisis Value For Money Pada Kinerja Keuangan Dinas Lingkungan Hidup Dan Kehutanan Provinsi. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the performance accountability of the Dinas Lingkungan Hidup dan Kehutanan Provinsi Riau through the principle of value for money. This research is qualitative research. This study uses interview documentation as a data collection technique. The data requested is in the form of a Performance Report of the Government Agencies of the Dinas Lingkungan Hidup dan Kehutanan Provinsi Riau and a Report on the Realization of the Budget for the Department of Dinas Lingkungan Hidup dan Kehutanan Provinsi Riau in 2019 and 2020. The data analysis technique used is descriptive analysis. The results of this study indicate that the accountability for the performance of the Dinas Lingkungan Hidup dan Kehutanan Provinsi Riau in 2019 and 2020 has not met the value for money principle. In 2019, there were 13 programs and 117 activities carried out, but only 2 out of 117 activities (1,71%) met the 3 elements of value for money. In 2020, there were 5 programs with 92 activities carried out, but only 1 out of 92 activities (1,09%) met the 3 elements of value for money. It is better for the head of the department to be more serious in optimizing the activities that have been determined. Thus, the accountability of the performance of the Dinas Lingkungan Hidup dan Kehutanan Provinsi Riau has not met the value for money principle.

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