PENGARUH COST BENEFIT ANALYSIS (Input, Output, Impact and Benefit) TERHADAP KINERJA INSTANSI PEMERINTAH

Sari

Performance measurement systems are designed to monitor the implementation of an organization’s
plans and determine when the plans are unsuccessful. Performance measures also have a significant
role in managerial or internal control, in ensuring that organizations are managed in the best interest
of all stakeholders. To improve performance measurement systems and accountability to different
stakeholders, financial and non-financial indicators should be developed for sector public
organizations, particularly for all functional areas of a municipality (police, education, health,
sanitation, public transit, fire, etc.). This article focuses on the formulate of performance
measurement systems by municipal education departemen. There are an expectation gap between
public servants and direct users in understanding the performance indicators of education
departemen. To decreased it, the performance indicators should based input, output, outcome, benefit,
and impact aspects. Value for money and balanced scorecard approach has achieved widespread
recognition as measuring all aspects of performance.

Keywords: performance indicators, input, output, impact and benefit.