Analisis Value For Money Pada Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Pendidikan Provinsi Riau

The research was conducted at the Education Office of Riau Province. This research aims to analyze the financial performance of the Riau Province Education Office in the Secondary Education Program, Education Service Management Program, and Special Education and Special Service Program using the principle of value for money. The research method used in this study is a qualitative research approach with descriptive analysis techniques, and data collection techniques in the form of documentation. The data used in this study are the Performance Accountability Report of Government Agencies and the Budget Realization Report of the Riau Province Education Office in 2018 and 2019. The results showed that the financial performance of the Riau Province Education Office in 2018 and 2019 in the Secondary Education Program was categorized as economical, quite efficient, less effective. The Education Service Management Program is categorized as economical, efficient, and less effective. Special Education Programs are categorized as economical, efficient, and less effective. Thus, it can be concluded that the performance accountability of the Riau Provincial Education Office is not in accordance with the principle of value for money