SHANTI, LISA ADATI (2024) ANALISIS VALUE FOR MONEY DALAM MENGURANGI RISIKO PEMBOROSAN DAN MENGATASI POTENSI KEBOCORAN DANA PUBLIK PADA LAPORAN AKUNTABILITAS KINERJA PEMERINTAH (LAKIP) DINAS KESEHATAN KABUPATEN JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT The use of Value For Money principles is expected to reduce the possibility of waste and deal with potential leakage of public funds. Reducing the risk of waste and overcoming potential leakage of public funds is considered a crucial step in improving the efficiency of financial management of state entities or organizations. in improving the efficiency of financial management of state entities or organizations. The purpose of this study is to analyze the financial performance of the Jember District Health Office in the Individual Health Effort Fulfillment Program and Public Health Efforts in reducing the risk of waste and overcoming potential leakage of public funds using the principle of value for money in 2021 and 2022. The type of research used is descriptive qualitative, the data used in this study is secondary data with data collection methods in the form of observation, interviews, documentation, and literature studies. The results showed that the financial performance of the Jember Regency Health Office in 2021 was 91% of sub-activities including economic, efficient and effective criteria, while in 2022 as many as 89% of sub-activities included economic criteria, 73% of sub-activities included efficient criteria, and 58% of sub-activities included effective categories. The Jember District Health Office is able to reduce costs to implement its programs and activities, but the resulting impact has not been more than the target that has been set. Keywords : Value For Money, Finansial Performance, Efficiency, Effectiveness

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 06:14
Last Modified:	10 Feb 2025 06:14
URI:	http://repo.itsm.ac.id/id/eprint/1232

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