ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA DINAS KESEHATAN KOTA SURABAYA
This research aimed to find out the perfomance of Health Service city of Surabaya 2016–2017, which based on perspective of Value for Money; with economical, efficiency, and effectiveness element. While, the data were both primary and secondary, which in the form of Goverment Perfomance Accountability Report 2016–2017. Moreover, the research was desciptive–qualitative. Futhermore, the instrument used questionnaires and documentation. The performance of Health Service city of Surabaya was measured by Value for Money with economical element, which based on budget realization on budget (input). Meanwhile, from efficiency element, its performance was measured by the amount of output realization on the input. Furthermore, its performance which from effectiveness element, was measured by the output on the outcome that well-managed based on company's objective in implementing some programs and activities. The research result concluded the effectiveness element was successfully measured as during its process, company's objectives and targets had been
achieved. Likewise, the efficiency element was successfully measured as there was higher increase of the output from the Health Service's performance. Similar to effectiveness and efficiency, the economical element had successfully measured as more economical of the budget realization. However, the development of its model as measuring its relevant performance with the programs and activities' objective was still need to be implemented.
Keywords: value for money, economical, efficiency, effectiveness