Afifah, Alfin Nurul (2026) Analisis Pengukuran Kinerja Berdasarkan Konsep Value For Money Pada Dinas Pariwisata dan Kebudayaan Kabupeten Jember Periode 2023-2025. Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
This research aims to conduct an in-depth assessment and analysis of the financial performance conditions at the Jember Regency Tourism and Culture Office for the period 2023 to 2025 using the concept of value for money. In public sector organizations, value for money is used as a framework to evaluate performance through economic, efficient, and effective aspects. Through a qualitative descriptive approach, this study analyzes secondary data obtained from the Revenue and Expenditure Budget Realization Report of the Jember Regency Tourism and Culture Office for the period 2023 to 2025. Based on the results of data analysis, it shows that the financial performance of the Jember Regency Tourism and Culture Office for the period 2023 to 2025 is in the economic category. Meanwhile, financial performance from 2023 to 2025 is categorized as inefficient and ineffective. These findings indicate the need to improve budget management and strengthen performance evaluation mechanisms. By implementing the concept of value for money in a sustainable manner, the Jember Regency Tourism and Culture Office is expected to be able to increase accountability and the quality of competent public services
| Item Type: | Thesis (Undergraduate) | ||||||
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| Uncontrolled Keywords: | Value for money, Kinerja Keuangan, Ekonomis, Efisien, Efektivitas | ||||||
| Subjects: | 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi | ||||||
| Divisions: | Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir | ||||||
| Depositing User: | Alfin Nurul Afifah | ||||||
| Date Deposited: | 18 Jun 2026 05:01 | ||||||
| Last Modified: | 18 Jun 2026 05:02 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/56547 |
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