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All Journal EL-MUHASABA Journal of Innovation and Applied Technology International Journal of Local Economic Governance Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Kariyoto Kariyoto
Jurusan Akuntansi, Sekolah Tinggi Ilmu Ekonomi ASIA, Jl. Soekarno Hatta Rembuksari 1A, Malang email: kariyoto@um.ac.id/NO Telepon:085855526337
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)

 1 
Implementasi Value For Money, Input Output Outcome dan Best Value Sebagai Alat Pengukuran Kinerja Sektor Publik Kariyoto, Kariyoto
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 1 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i1.27

Abstract

Pengukuran organisasi sektor publik menjadi penting untuk mengetahui tingkat pencapain pelayanan kepada masyarakat. Kinerja organisasi sektor publik dapat diukur menggunakan alat dan indikator yang sesuai. Tujuan dari penelitian ini adalah untuk mengetahui konsep nilai waktu uang, masukan keluaran hasil, nilai terbaik sebagai indikator pengukuran kinerja sektor publik. Penelitian ini berlokasi di Perpustakaan Universitas Brawijaya Malang. Jenis penelitian melalui studi perpustakaan. Pengumpulan data dilakukan dengan observasi dan dokumentasi buku yang berhubungan dengan kinerja organisasi sektor publik. Analisis data digunakan reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Hasil penelitian menunjukkan bahwa nilai waktu uang, masukan keluaran hasil dan nilai terbaik dapat dipakai sebagai alat pengukuran kinerja organisasi sektor publik.
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan Kariyoto, Kariyoto
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.56

Abstract

Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions.
Co-Authors Tibyani Tibyani, Tibyani