ANALISIS CAPAIAN KINERJA BLU BERDASARKAN PERDIRJEN PERBENDAHARAAN NOMOR : Per-32/PB/2014 (KINERJA UNIVERSITAS ANDALAS VERSUS IAIN IMAM BONJOL)

The purpose of this study was to analyze the performance achievements PPK BLU Andalas University and IAIN Imam Bonjol 2015 with performance indicators based Perdirjen Perbendaharaan No. Per-32/PB/2014. This research was conducted by quantitative descriptive analysis method using double case study at Andalas University and IAIN Imam Bonjol. The variables of this research is a performance indicator that consists of financial performance indicators and service performance. Data used is secondary data obtained by researchers through a document review and primary data obtained through interviews with informants at Andalas University and IAIN Imam Bonjol. The data analysis was conducted using descriptive statistics. The results showed that the results of the two agencies awarded the category of "Good", but the result of the gains of the Andalas University higher at 70.60 than 66.85. Keywords: pattern of financial management, public service agencies, colleges, performance indicator