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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Menggunakan Value for Money pada Dinas Perhubungan Kabupaten Bulukumba Tenri Awaru, Andi; Sahade; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the performance accountability of the Bulukumba Regency Transportation Agency government agency based on Value for Money analysis that focuses on three main elements: economics, efficiency, and effectiveness. The research variable is the Government Agency Performance Accountability Report (LAKIP) as the dependent variable (Y) which is measured by the Value for Money concept as the independent variable (X). The Government Agency Performance Accountability Report data focuses on the Bulukumba Regency Transportation Agency for 2021-2023. The results show that the Bulukumba Regency Transportation Agency Government Agency Performance Accountability Report (LAKIP) for 2021-2023 has not fully met the Value for Money concept. This is because the performance only meets the efficiency and effectiveness aspects, while the economic aspect is still considered less economical. The budget realization rate which is always above 90% indicates that the budget allocation is not fully efficient, so the principle of saving in the use of inputs has not been optimally achieved.
Co-Authors Adriani, Ayu Akmal Ridwan Al Ansari, Andi Khafifah Khairun Aldo Setiawan Altri. Wahida Andi Faisal Andi Rizkiyah Hasbi Andriyani Anisa Aprilia, Alifia Ardatulloh, Fouqi Arif, Novita Arisman Armalia, Yesi Auliyah, Nur Afifah Cholik, Saiful Nur Daswan, Lestari Deny Hadi Siswanto Digor Mufti Dunakhir, Samirah Edi Maszudi Faidah, Rani Nurul Fani Rahmasari Fitriani Iskandar Gianina Ramdhani Ginting, Chris Dayanti Hadi Siswanto, Deny Hamzah, Linduaji Handayani, Andi Asti Hariyani, Reni Hasni Haya, Nur Hendrawangsah, Tsabita Hidayat, Ahid Imran, Mita Pertiwi Indra Nola Indrawati Indrawati Ira Wahyuni Irwandi Ismi Nur Maharani Azis Izmi, Suci Rabiatul Juniarti, Irma La Ode Santiaji Bande M. Ihsan Said Ahmad M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI M. Ridwan Tikollah Madani B, Tiara MARTINI Mayang Sari Miftahul Aulia Misdawati Muhaimin Hamzah Muhammad Azhar Rahmanto Muhammad Azis MUHAMMAD DINAR Muhammad Hasan Muhammad Ikbal Muhammad Kasran Muhammad Tahir Mukhammad Idrus Mushoddiq Rahman, Ahmad Nashiruddin Nani Fitriono, Eko Ningsih, Sri Mutiara Noviala, Arni Nur Afiah Nur Afiah, Nur Nur Nida Naziha Nur Wahyuni Nur Zazlin Nurachmah, Asri Essada Nurafni Oktaviyah Nuraisyiah Nurasizah, Nurasizah Nurfadilla Nurul Fadinah Nurwahida Permatasari, Dian Aflia Pitri Prasetio, Tio Puguh Wahyu Prasetyo Putu Arimbawa, Putu Qail Salam, Asdaqul Rafidah, Luluk Rahayu Alam, Sri Renny Afriany N Reski Amalia, A. Anggi Reski Gaka Rifda Faida Rijal, Abdul Rizka Cintya Edwar Rudolf Sinaga Ryketeng, Masdar S, Masnawaty S.Pd. M Kes I Ketut Sudiana . Sahade SALAMUN PASDA Salfianur Sangkala, Masnawaty Saputra, Renaldi Selvina Syam Sephiona Siti Nur Annisa Aulia Subede, Nurul Fadillah Sukardi Weda, Sukardi Syamsinar Tenri Awaru, Andi Umra Utami, Dian Gita Warka Syachbrani Wegi Aswaya Weka Gusmiarty Abdullah, Weka Gusmiarty Windarto Wulandasari Yuli Astuti Yulianti Awalia Zailani