PENGUKURAN KINERJA DENGAN PENDEKATAN VALUE FOR MONEY SEBAGAI PERWUJUDAN GOOD GOVERNANCE

Abstract

This study aims to size, to analyze, and to find out the performance of the Financial and Local Tax Management Agency of Surabaya in 2018-2019 which is measured by the Accountability Performance Reports of the Government Agency by applying the Value For Money.The method of this study is qualitative descriptive, with primary and secondary data as the source of the data. The study collects the data by utilizing interviews and documentaries, the informants of this study are the head of the planning activities program sub-section and 2 staffs of the planning activities program. The technique of this data analysis are collecting, processing, presenting, and taking conclusion. The result of this study indicates the Financial and Local Tax Management Agency of Surabaya are economic, efficient, and effective. The economic measurement refers to the budget with the realisation budget. The efficient measurement is based on the comparison between the output and the input. The effectivity can be monitored from the comparison between the outcome and the output, which the outcome as the impact of the activities program that have been done. The result of the analysis of the Good Governance with the accountability and the transparency principal, the accountability performance of the Financial and Local Tax Management Agency of Surabaya is accountable. The transparency performance of the agency is succeed for presenting its transparency to the public.
Keywords: value for money, economic, efficient, effectivity, good governance