UPN "Veteran" Jakarta Conference Systems, Konferensi Riset Nasional Ekonomi, Manajemen, dan Akuntansi I

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Analisis Kinerja Keuangan Badan Koordinasi Penanaman Modal Dengan Pendekatan Value For Money
Rizda Nurul Aulia, Mahendro Sumardjo, Yoyoh Guritno

Last modified: 2020-01-31


This research aims to determine financial performance of Indonesia Investment Coordinating Board in 2018, through the implementation of program with value for money approach. The paradigm used in this research is interpretive with ethnometodology approach. The results of this research indicates that the implementation and accountability of budget has fullfilled the elements of transparency, accountability, responsibility, independence, and fairness also implementation of Standard Operating Procedures has performed well. The results of an analysis financial performance of Indonesia Investment Coordinating Board from an economic point of view, shows that Indonesia Investment Coordinating Board has minimized input resources by improving technical human resources and utilizing technology. The way  Indonesia Investment Coordinating Board to achieve the principle of efficiency is routinely discuss the urgency of activities. The results of effectiveness analysis showed that Indonesia Investment Coordinating Board’s outcome in 2018 was already good although it was slightly hampered by the new policies implemented. The One Single Submission (OSS) program used to measure elements of equity and equality is still constrained because it has not been clearly integrated with one stop integrated service in some areas and not available in English version. 



Financial performance; budget; accountability; value for money

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