"Pengukuran Kinerja Keuangan Berdasarkan APBD Dengan Menggunakan Value For Money Pada Pemerintah Kota Malang"

This research is case study at local government of town Malang with title "Monetary Performance Measurement Based on Area Expense Revenue Plan/Anggaran Pendapatan Belanja Daerah (APBD) by Using Value for Money at Government of Town Malang".\ud Purpose of this research is to assess how standard performance of government of town Malang based on area expense revenue plan/Anggaran Pendapatan Belanja Daerah (APBD) by using method value for money.\ud Analyzer applied to measure local government performance of town Malang is financial ratios that are chartered investment counsel ratio, effectiveness ratio and efficiency ratio.\ud Result of analysis as according to analyzer applied to assess level of local government performance of town Malang is assessed from the angle of chartered investment counsel ratio, effectiveness and efficiency as a whole has been told economic, efficient and effective. Firstly, level of chartered investment counsel below 100% that is with average of value 93,79%. Second, level of effectiveness above 100% that is with average of value 102,07%. Third, level of efficiency below 100% that is with average of value 18,42%.\ud Based on above conclusion, hence researcher suggests that is better if local government of town Jakarta increases and maintains level of chartered investment counsel, effectiveness and efficiency in obtaining earnings of area original/Pendapatan Asli Daerah (PAD) with managing the area potency with interest optimal