KONSEP VALUE FOR MONEY DALAM MENGUKUR KINERJA PELAYANAN SEKTOR PUBLIK

Abstract

This research is meant to find out the concept of value for money which is measured by Report on
Accountability and Performance of Government Institutions (LAKIP) in 2015 at Revenue and Financial
Management Offices City of Surabaya. This research is a qualitative descriptive research. The data collection
technique has been conducted by using observation, documentation, and interview. The performance indicators
measures 3 (three) main elements in the value for money concept i.e. economy, efficiency, and effectiveness. The
result of the research of the Report on Accountability and Performance of Government Institutions
(LAKIP) City of Surabaya shows that It can be stated that the economy aspect can been seen from the
procurement of office goods and services in which the budget fund which has been used to run this activity is
91.6%. The efficiency aspects can be seen from the intensification and the extension activities of local tax by
using 86.45% of the available budget. The effectiveness can be seen from the achievement of local tax which has
generated as many as 102.22%. Therefore, the outcome is more than 100% and it can be stated effective.
Keywords: Value for Money, Economy, efficiency, effectiveness, outcome.