ANALISIS VALUE FOR MONEY DAN AKUNTABILITAS DALAM MENINGKATKAN PELAYANAN PUBLIK

Abstract

This research aimed to examine, analyze and find out how the performance of Department of Culture and
Tourism, Lamongan District, during 2017-2018, in which measured from its Report of Government Institution
based on Value for Money perspective was. While, the data were primary and secondary. Moreover, the
instrument in data collection technique used interview and documentation. The research result concluded the
performance of Department of Culture and Tourism, Lamongan district was economical, efficient, and effective.
Furthermore, cost efficiency of its performance was more increased within economic sector which based on
comparison of budget (input) and budget realization. Besides, its measurement of efficiency used comparison of
input and output. Meanwhile, the measurement of effectiveness could be seen from comparison of outcome and
output. At this point, outcome was occured as effect of program and implemented activities. The research result,
from accountability which was measured by Performance Report of Goverment Institution and Standart of
Government Accounting, concluded Department of Culture and Tourism, had implemented its Performance
accountably. Additionally, from the evaluation of public service, it showed the department had fulfilled the users’
needs of public services.
Keywords: value for money, economy, efficiency, efectiviness, accountability, public services