INVESTIGASI PENYIMPANGAN BIAYA DENGAN EFISIEN



R.A. Supriyono(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Dewasa ini kita sering mendengar istilah pengawasan, penyimpangan, dan efisiensi disuarakan oleh para pemimpin pemerintahan dan para manajer bisnis. Istilah-istilah tersebut sering terdengar karena kita dihadapkan pada kenyataan semakin terbatasnya dana pembangunan. Sebenamya masih ada satu istilah lagi yang penting tetapi kurang gemanya di masyarakat, yaitu istilah efektivitas. Sudahkah kita memahami istilah-istilah yang kedengaran merdu tersebut? Sudahkah kita menghayati budaya pengawasan, investigasi penyimpangan, serta
penilaian efisiensi dan efektivitas? Tulisan ini bertujuan untuk membahas pengertian istilah-istilah tersebut, serta berbagai metode investigasi penyimpangan yang efisien.

Keywords


investigasi, penyimpangan biaya, biaya, efisien

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References

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