PENGUKURAN KINERJA DALAM INSTANSI PEMERINTAH DAERAH

Authors

  • Dian Indudewi Universitas Semarang

DOI:

https://doi.org/10.26623/slsi.v8i1.1922

Abstract

Abstraksi

Laporan keuangan merupakan salah satu media akuntabilitas pemerintah daerah kepada masyarakat. Dengan demikian masyarakat dapat menilai dan mengkritisi kinerja aparat pemerintah daerah baik dari sisi pertanggungjawaban anggaran maupun kebijakan-kebijakan yang diterapkan. Hasil evaluasi yang dilakukan BPK menunjukkan masih kurangnya peningkatan kinerja dari instansi pemerintah daerah. Pengevaluasian tersebut dapat dibantu dengan adanya pengukuran kinerja yang jelas sehingga akuntabilitas instansi pemerintah daerah dapat ditingkatkan.

Kata Kunci: akuntabilitas, ukuran kinerja, value for money

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Issue

Vol. 8 No. 1 (2009)

Section

Articles

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