Pengukuran Kinerja Keuangan Pemerintah Daerah Berbasis Value for Money

Abstract

This study aims to analyze the financial performance of the Gorontalo Regency Government using a value-for-money approach. The research method employed is descriptive quantitative, with indicators of economy, efficiency, and effectiveness. The findings reveal that the regional government’s financial performance is categorized as economical, indicating relatively prudent budget management. However, efficiency performance remains suboptimal, as resource utilization has not been proportionate to the outcomes achieved. Moreover, effectiveness is classified as ineffective, reflecting a gap between budget realization and the attainment of government program objectives. These conditions suggest the need for improved resource management and the optimization of program target achievements within the regional government.