ANALISIS KINERJA DINAS PERTANIAN KABUPATEN NIAS SELATAN DENGAN PENDEKATAN VALUE FOR MONEY PERIODE 2018

ABSTRACT The scope of this research is the analysis of financial performance at the South Nias Regency Agriculture Department in 2018 period. The approach that is used in this research is value for money analysis. Value for money analysis has three main components, namely the economic component, the efficiency component and the effectiveness component. The result is, based on economic component analysis; South Nias Regency Agriculture Department has very economical performance. The next is based on the efficiency component analysis; South Nias Regency Agriculture Department has efficient performance. The last is, based on effectiveness component analysis; South Nias Regency Agriculture Department has efficient performance. It is concluded that South Nias Regency Agriculture Department in 2018 is able to manage its finance so that this Agriculture Department could achieve good governance. Keyword: value for money, financial performanc