|Title: FINANCIAL PERFORMANCE ANALYSIS OF PUBLIC SERVICE AGENCY AT MULAWARMAN UNIVERSITY SAMARINDA|
La Saudi, Fitriadi and Juliansyah Roy
The success of the Public Service Agency (BLU) work unit in managing public finances is determined by its ability to provide relatively cheap and quality public services, as well as avoid wasteful budget management far from the outcomes expected by the public. However, it is not easy to implement. Therefore, a method of measuring financial performance is needed to be able to realize the principles of efficiency and productivity while still prioritizing improving the quality of public services. This research is a qualitative descriptive study that aims to analyze the financial performance of the Public Service Agency (BLU) at Mulawarman University Samarinda. This study uses the value-for-money method with three main elements, namely economic ratios, efficiency ratios, effectiveness ratios also financial independence ratios. The data used is secondary data in the form of the financial statements of BLU Mulawarman University in 2017-2020. The results showed that the financial performance of the Mulawarman University BLU was at a fairly economical level (89.31%), inefficient (101%), quite effective (99%), and moderate independence (51%).
|Keywords: Public Service Agency Financial Performance.|