ANALISIS PENGUKURAN KINERJA KEUANGAN DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY PADA PEMERINTAH DAERAH KOTA MALANG TAHUN 2016-2018
Keywords:Measurement of Local Government Performance, Value For Money, APBD
Performance measurement in government agencies is a management tool to improve the quality of decision making and accountability. This aims to assess the success or failure of the implementation of activities in accordance with the previously set goals and objectives in order to realize the vision and mission of government agencies. This study aims to determine the performance using the principle of Value For Money in the local government of Malang City 2016-2018. This type of research is a quantitative description using secondary data obtained from BPKAD Malang City. The results showed that the performance of the city government of Malang from 2016-2018 as a whole was good. The economic ratio of the city government of Malang from 2016 to 2018 is less than 100%, which means it is economical. The efficiency ratio in 2016, 2017 and 2018 is less than 100% which means it is very efficient. The ratio of effectiveness in 2016, 2017 and 2018 is more than 100% which means it is effective.