ANALISIS KINERJA KEUANGAN BERBASIS METODE VALUE FOR MONEY PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANJAR

The purpose of this study was to analyze financial performance with the Value for Money method at the Regional Financial and Asset Management Agency of Banjar Regency. The type of research used is descriptive research using secondary data types. The data acquisition technique used in this research is the documentation method. The data analysis technique used a qualitative descriptive analysis technique. The results of the study can be seen that the Regional Financial Performance of Banjar Regency in 2018-2020 is classified as economical because it is in a ratio between 90%-100%. Reviewed from the level of efficiency in 2018 it is categorized as less efficient, for 2019 and 2020 it is categorized as inefficient. Reviewed from the level of effectiveness for the 2018 and 2020 fiscal years, it is categorized as very effective and in the 2019 fiscal year it is categorized as effective because the effectiveness ratio is above 90%