PENGUKURAN KINERJA PEMERINTAH DAERAH KABUATEN SIDOARJO DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY

Abstract

Management and Accountability of Regional Finances as stipulated in Government Regulation No. 105/2000, emphasizes that supervision in managing regional finances must be orderly and obedient based on the prevailing laws and regulations. This research is a qualitative descriptive study, with the aim to analyze the performance of local governments in managing the Sidoarjo Regency Regional Revenue Budget (APBD) in 2014 to 2018 based on the concept of value for money. Based on the results of data retrieval and analysis using value for money that has been done, the Sidoarjo regency government in the period 2014 - 2018 recorded an unstable economic ratio but still economical with a ratio of less than 100%, a good level of efficiency with figures not reaching 100%, and effectiveness reaches more than 100%. This can be seen in the achievements of programs that have been implemented, Elementary School Education Programs, Public Health Efforts Programs, and other activities that are able to reach targets in the community.
Keywords: regional revenue expenditure budget, value for money, economical, efficiency, effectiveness