Analisi Value For Money Pada Kinerja Keuangan Dinas Kopersi Dan Usaha Kecil Dan Menengah (UMKM) Di Kabupaten Siak Sri Indrapura

Winarti, Winarti (2022) Analisi Value For Money Pada Kinerja Keuangan Dinas Kopersi Dan Usaha Kecil Dan Menengah (UMKM) Di Kabupaten Siak Sri Indrapura. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the financial performance of the Office of Cooperatives and Micro, Small and Medium Enterprises (MSMEs) in Siak Sri Indrapura Regency in the 2018-2020 period using the Value For Money method. This type of research is qualitative research. The data collection technique used is documentation and literature study. The data obtained is a Government Agency Performance Accountability Report (LAKIP) for the Office of Cooperatives and Micro, Small and Medium Enterprises (MSMEs) in Siak Sri Indrapura Regency in 2018-2020. The results of this study indicate that the financial performance of the Office of Cooperatives and Micro, Small and Medium Enterprises (MSMEs) in Siak Sri Indrapura Regency in 2018-2020 has not fulfilled the value for money principle. In 2018, 2019 and 2022 the economic calculation results of 87.60%, 85.95% and 83.84% were declared economical. Efficiency calculations in 2018, 2019 and 2020 were 107.56%, 126.14% and 117.76% which were declared efficient. And for the calculation of effectiveness in 2018, 2019 and 2020, namely 94.40%, 97.88% and 96.17% were declared ineffective.

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