Dzil Ikram Duzau, M Fadli (2025) Analisis Value For Money Pada Laporan Akuntabilitas Kinerja Instansi Pemerintah Dinas Perhubungan Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to measure the performance level of government agencies, the Indragiri Hulu Regency Transportation Office for 2021 and 2022 using the concept of value for money. This type of research is descriptive qualitative. The data collection technique used is the documentation method. The data used are primary data and secondary data. The results of this study indicate that the performance of the Indragiri Hulu Regency Transportation Office in terms of economic ratios, efficiency and effectiveness has met the principles of value for money. In 2021 the economic calculation of 74.99% is declared economical, but there is 1 activity that is not economical, namely Pemeliharaan Sarana Prasarana Gedung Bangunan which has a value of 0% because there is no budget realization for this activity. The efficiency calculation of 130.69% is declared efficient, there are 2 activities with effiecncy calculation value below 100%, namely Persentase Menurunnya Pelanggaran Angkutan Umum Di Jalan dan Nilai Akuntabilitas. The occurrence of problems due to the low availability of traffic signs and the limited capabilities of internal human resources of the agency. The effectiveness calculation of 108.03% is declared effective, there are 3 activites with an effectiveness calculation value below 100%, namely Angka Kecelakaan Lalu Lintas Jalan, IKM dan Meningkatnya PAD Sektor Perhubungan. The non-achievement of realization is due to the low availability of traffic signs and the low role of the community. In 2022 the economic calculation of 87.45% was declared economical, the efficiency calculation of 115.99% was declared efficient, the effectiveness calculation of 153.13% was declared effective. So the performance of the Indragiri Hulu Regency Transportation Office in 2021 and 2022 is declared to have met the principle of value for money.

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