摘要：MUH . IRFAN RISANDY.S.2018. Encryption. Performance Comparative Analysis Based on Value For Money at the Puskesmas Institution Unit in Takalar District, guided by Dr. Firman Menne, S.E., M.Sc., Ak., CA and Dr. Miah Said, S.E., M.Sc. The purpose of this study was to determine the performance of the Mangarabombang Health Center when compared to the South Polongbangkeng Health Center which was measured through the concept of value for money. The object of the study was the Mangarabombang Health Center and the South Polongbangkeng Health Center. The analytical method used is a method of measuring economic value, efficiency and effectiveness. Based on data obtained in 2017, the economic level is measured from inputs in the form of targets and realization of medical personnel. Whereas the Mangarabombang Health Center reached 91.89% while the South Polongbangkeng Health Center reached 91.66% which means that both Puskesmas have sufficient economic criteria. For the level of efficiency measured by comparison of output and input. where input measurements are seen from the number of medical personnel and the number of hours worked by medical personnel. While output is measured through the number of patients served, namely Mangarabombang Public Health Center reaches 98.52%, which means that it is not efficient, while South Polongbangkeng Health Center reaches 43.33%, which means it is not efficient. For the level of effectiveness that is measured by the comparison of outcomes and outputs where the output is increasing the level of public health whose data are nutritional data and immunization data. Nutritional data of Mangarabombang Public Health Center reached 61.75% which means that it is not effective while the South Polongbangkeng Health Center is 80.68% which means it is less effective. Mangarabombang Health Center immunization data reached 55.93% which means it is not effective, while the Polongbangkeng Selatan Health Center is 63.45% less effective. From the performance measurement using the concept of value for money which shows that the performance of the South Polongbangkeng Health Center is better than the Performance of the Mangarabombang Health Center.
关键词：Performance; Value for Money; Economy; Efficiency; Effectiveness
