Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato

Authors

  • Julie Abdullah Universitas Gorontalo

DOI:

https://doi.org/10.32662/gaj.v1i1.68

Keywords:

Value For Money, Accountability

Abstract

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.

In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.

References

Agoes, Sukrisno. 2004. Pengantar Akuntansi Sektor Publikdan Auditing. Jakarta: Fakultas Ekonomi Universitas Indonesia.

Deddy Supriadi Bratakusumah, dan Dadang Solihin, Otonomi Penyelenggaraan Pemerintah Daerah, PT. Gramedia Pustaka Utama, Jakarta, 2004.

Fatchurrochman, Agam, 2002. Managemen Keuangan Publik, Materi Pelatihan Anti Korupsi, Indonesian Corruption Watch, Jakarta.

Ghozali Imam, 2006. Aplikasi Analisis Multivariate dengan Program SPSS, Edisi 4, Badan Penerbit Universitas Diponegoro, Semarang.

Halim, 2001. Managemen Keuangan Daerah, Yogyakarta UPP YKP

Halim, Abdul dan Theresia. 2007. Manajemen Keuangan Daerah Pengelolaan Keuangan Daerah Edisi kedua. Yogyakarta : UPP STIM YKPN.

Hudana, Revy Septhian. 2011. Pengaruh Audit Kinerja Sektor Publik dan Indepedensi Auditor terhadap Akuntabilitas Publik. Skripsi. UNIKOM. Bandung

Jogiyanto, 2004. Metodologi Penelitan Bisnis. Salah Kaprah dan Pengalaman – Pengalaman, BPFE, Jorjakarta.

Mahoney, Thomas A., Thomas H. Jerdee, and Stephan J. Carrol, 1963, Developmentof Managerial Performance a Research Approact, Soutwestern Publishing

Mardiasmo. 2002. Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: Andi.

Mas’Ud Fuad, 2004. Survei Diagnosis Organisasional Konsep dan Aplikasi, Badan Penerbit Universitas Diponegoro, Semarang

Noordiawan, Putra, Rahmawati, 2007. Akuntansi Pemerintahan. Salemba Empat,Jakarta.

Renyowijoyo, Muindro. 2008. Akuntansi Sektor Publik Non Laba. Jakarta: Mitra Wacana.

Riduwan. 2008. Metode Dan Tehnik Menyusun Tesis, cetakan keenam. Bandung: Alfabeta.

Singarimbun, Masri. 2001 “Metode dan Proses Penelitianâ€, dalam Masri Singarimbun danSofian Efendi (eds.) Metode Penelitian Survai. Jakarta: LP3ES.

Sugiyono. 2011. Statistika Untuk Penelitian, Cetakan ke-19. Bandung: Alfabeta.

Suharto, Harry. 2005. Compliance Audit Pemerintah Daerah. Jakarta: Rineka Cipta.

Tanjung, Hafiz. 2006. Menuju Pemerintahan Good Governance. Bandung: Alfabeta.

Umar Husein, 2003. Riset Akuntansi Terapan, Galia Indenesia, Jakarta.

Ulum, Ihyaul, M.D (2009). Audit Sektor Publik Suatu Pegantar. Jakarta: Bumi Aksara

Downloads

Published

2018-04-13

How to Cite

Abdullah, J. (2018). Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato. Gorontalo Accounting Journal, 1(1), 10–20. https://doi.org/10.32662/gaj.v1i1.68

Issue

Volume 1 Number 1 April 2018

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)