ANALISIS KINERJA KEUANGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KOTA PEKANBARU

Abstract

The public sector budget is a financial plan for the future which generally covers a period of one year and is expressed in monetary units. Budgeting in public sector organizations can help achieve accountability. The purpose of this study is to determine the financial performance of the Pekanbaru City Women's Empowerment and Child Protection Agency based on Value For Money. The type of data used in this research is quantitative data in the form of a budget realization report for 2018 to 2020. For 3 (three) consecutive years almost all activities are said to be economical because they are able to save costs in carrying out their activities, but there are also some activities that waste costs, namely the work program for improving the quality of life and protection of women with an economic ratio of 103.49%. Based on the results of the research on the efficiency ratio in 2018, almost all of them were declared efficient but there was 1 (one) program that was inefficient in implementing its work program, then in 2019 out of 4 (four) work programs there were 2 work programs that were inefficient with an efficiency ratio below 100 %, then in 2020 all work programs are said to be inefficient because they have an achievement percentage below 100%. Furthermore, in 2018 all work programs were said to be effective, then in 2019 there was 1 (one) work program that was ineffective because it did not reach the set target, namely the Program for Increasing Participation and Gender Equality in Development, then in 2020 there would only be 1 ( one) programs that fall into the effective criteria and the rest are declared ineffective due to the Covid-19 pandemic which has hampered all budgeted activities