ANALISIS PENILAIAN KINERJA BERDASARKAN KONSEP VALUE FOR MONEY UNTUK PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA SURABAYA

Maharani, Rieska and Sya'ban, Ma'ruf (2021) ANALISIS PENILAIAN KINERJA BERDASARKAN KONSEP VALUE FOR MONEY UNTUK PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA SURABAYA. Jurnal Sustainable, 1 (2). ISSN 2807-7318

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Abstract

This study aims to analyze the performance of the Surabaya City government in receiving Customs on Land and Building Rights (BPHTB) based on the Value for Money concept. Value for Money is a concept or description in a public sector organization whose level of success of its work program refers to three elements, namely economy, efficiency, and effectiveness to measure the performance of a government. This study uses a descriptive qualitative approach, namely by collecting and presenting data received from the Surabaya City Government, especially on the BPHTB revenue and expenditure budget so that it can provide a clear enough picture for researchers to analyze and compare with existing theories. The results of this study are the government's performance on BPHTB receipts in the city of Surabaya in 2015 to 2019 economically in the less economical category with an average value of 95.70%. Efficiency in 2015 to 2019 was in the very efficient category with an average value of 0.84%. And the effectiveness shows that the performance of BPHTB acceptance in the city of Surabaya is considered very effective because it is seen from the results of the calculation of the effectiveness ratio for 5 years producing a value above 100%. The performance of the Surabaya City Government has not been maximized because it has not been able to make savings on the costs incurred in the collection (BPHTB).

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User:	RIESKA MAHARANI MAHARANI
Date Deposited:	14 Nov 2023 07:20
Last Modified:	14 Nov 2023 07:20
URI:	http://repository.um-surabaya.ac.id/id/eprint/8429

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