Evaluasi keuangan unit pelaksana teknis dinas "Pasar" kabupaten Sleman dalam rangka alih status menjadi Badan Usaha Milik Daerah

Suryaningsih, Mae Rusmi (2003) Evaluasi keuangan unit pelaksana teknis dinas "Pasar" kabupaten Sleman dalam rangka alih status menjadi Badan Usaha Milik Daerah. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Restrukturisasi kelembagaan yang tepat merupakan langkah yang sangat strategis untuk mendukung pengelolaan pasar tradisional (pasar kabupaten) yang mandiri. Untuk itu, perlu pengkajian/analisis yang mendalam terhadap kemungkinan restrukturisasi kelembagaan pengelola pasar yang ditinjau dari beberapa aspek, yaitu aspek teknis, aspek manajemen, dan aspek keuangan.

Penelitian ini bertujuan untuk mengetahui kinerja pengelola Pasar Kabupaten Sleman ditinjau dari aspek keuangan dan aspek kelembagaan serta evaluasi keuangan UPTD "Pasar" dalam rangka alih status menjadi Badan Usaha Milik Daerah. Penilaian kinerja keuangan dengan tiga indikator, yaitu ekonomis, efisiensi, dan efektivitas pengelolaan Pasar Kabupaten periode tahun 1996/1997 sampai tahun 2002. Aspek kelembagaan pada pelaksanaan fungsi pengorganisasian dan aspek yang dikaji adalah struktur organisasi, tata laksana kerja, serta penempatan pegawai pada Unit Pelaksana Teknis Dinas "Pasar" Kabupaten Sleman. Evaluasi keuangan Dinas dilakukan untuk mengetahui apakah UPTD Pasar Kabupaten Sleman layak untuk alih status menjadi Badan Usaha Milik Daerah.

Hasil penelitian menunjukkan bahwa kinerja pengelola pasar, dari aspek keuangan dengan indikator ekonomis, adalah baik dalam arti sudah menerapkan prinsip ekonomis. Hal ini ditunjukkan dengan realisasi biaya rutin setiap tahun lebih kecil dari anggaran. Tingkat efisiensi pemungutan retribusi dengan mengikutsertakan belanja pegawai, rata-rata sebesar 0,67 (67%), berarti kurang efisien. Tingkat efisiensi tanpa belanja pegawai, rata-rata sebesar 0,25 (25%), berarti efisien. Sedangkan rata-rata tingkat efektivitas sebesar 69% berarti kurang efektif karena berada pada tingkat pencapaian antara 60%-80%.

Dalam pelaksanaan fungsi pengorganisasian, baik struktur organisasi, tata kerja maupun penempatan pegawai belum menunjukkan hasil yang baik. Evaluasi keuangan Dinas untuk tahap I dan tahap II menunjukkan bahwa UPTD "Pasar" Kabupaten Sleman secara keuangan layak untuk alih status menjadi BUMD.
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The restructuring of the institution is a very strategic step to support the independent management of traditional markets (regency markets). To do so, we need an in-depth analysis of the possibility of restructuring the market management institution, considering several aspects, such as technical, management, and financial aspects.

The goal of this research is to determine the performance of the market management of Sleman Regency in terms of financial and institutional aspects, as well as to evaluate the financial condition of the market service in the process of changing its status into a Regional Enterprise Corporation.

The evaluation of financial performance was conducted using three indicators, namely economy, efficiency, and effectiveness of the regency market management during the period from 1996/1997 to 2002. The institutional aspect focused on the implementation of the organizing function, with the aspects studied including organizational structure, work procedures, and employee placement within the UPTD "Pasar" of Sleman Regency. The financial evaluation of the service was conducted to determine whether the Market Service of Sleman Regency was eligible to change its status into a Regional Enterprise Corporation.

The results of the research show that the performance of the market management, from the financial aspect using the economic indicator, is good. This means that the economic principle has been applied, as shown by the realization of routine expenditures each year being lower than the budget. The efficiency rate of retribution collection, including employee expenses, was 0.67 (67%) on average, meaning that it was not efficient enough. The efficiency rate without employee expenses was 0.25 (25%) on average, meaning that it was efficient. Meanwhile, the average effectiveness rate was 69%, meaning that it was not effective enough because it was within the achievement level of 60%–80%.

In the implementation of the organizing function, the organizational structure, work procedures, and employee placement have not shown good results. The financial evaluation of the service in Stage I and Stage II showed that the UPTD "Pasar" of Sleman Regency was financially eligible to change its status into a Regional Enterprise Corporation.

Item Type:	Thesis (Other)
Additional Information:	381.1 Sur e
Uncontrolled Keywords:	kinerja keuangan, kinerja kelembagaan, evaluasi keuangan dinas, Financial work achievement, Institutional work achievement, the evaluation of official finances
Subjects:	H Social Sciences > HJ Public Finance > HJ9103 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions:	Faculty of Civil Engineering and Planning > Civil Engineering > 22101-(S2) Master Thesis
Depositing User:	magang .
Date Deposited:	07 Oct 2026 02:52
Last Modified:	07 Oct 2026 02:52
URI:	http://repository.its.ac.id/id/eprint/145371

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