Bunyamin, Muhamad Fachrizal, Inon Listyorini,S.E.,M.Sc., Ak.,CA. (2025) ANALISIS KINERJA SEKRETARIAT DAERAH KOTA YOGYAKARTA DITINJAU DARI PERSPEKTIF KEUANGAN & NON KEUANGAN. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This final report aims to analyze the performance of the Regional Secretariat of Yogyakarta City using the Balanced Scorecard (BSC) approach, which encompasses four perspectives: financial, customer, internal business processes, and learning and growth. It provides a comprehensive overview of performance measurement, assessing not only financial aspects but also non-financial factors that influence the effectiveness of public sector organizations. The analysis evaluates the extent to which the institution has achieved its strategic objectives based on predetermined performance indicators. This report employs a descriptive quantitative method with a case study approach. The data used consists of secondary sources, including the Budget Realization Report (LRA) and the Government Institution Performance Report (LKIP), covering the period from 2022 to 2024. Analytical techniques include calculating budget effectiveness ratios, examining expenditure growth, and comparing performance achievements with the applicable assessment categories outlined in government regulations. Measurements are conducted on capital and operational expenditure ratios, service satisfaction index scores, internal work process efficiency, and employee education and training data. The results of the analysis indicate that the financial perspective generally reflects a reasonably high level of effectiveness, particularly in budget realization. However, the capital and operational expenditure ratios have yet to meet the ideal category. The customer perspective indicates that public satisfaction levels have remained relatively stagnant over the years. The internal business process perspective suggests that several program implementation indicators have not been fully achieved. Meanwhile, the learning and growth perspective shows improvement in employee education; however, the implementation of training remains suboptimal and inconsistent. Therefore, it is recommended that the Regional Secretariat of Yogyakarta City enhance the effectiveness of internal activities, improve the quality of public services, and continually develop human resource competencies to support the comprehensive achievement of strategic performance goals.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Inventory Control, Safety Stock, Average Method, Evaluation of Inventory Card Preparation |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 08 Oct 2025 06:44 |
| Last Modified: | 08 Oct 2025 06:44 |
| URI: | http://eprints.uty.ac.id/id/eprint/19215 |
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