Analisis Value For Money Pada Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Perhubungan Kota Pekanbaru

This study aims to find out how to apply value for money analysis in the Government Agency Performance Accountability Report (LAKIP) Pekanbaru City Transportation Office based on economic level, efficiency and effectiveness. This type of research is qualitative descriptive research because the research conducted describes the analysis of data obtained from the Pekanbaru City Transportation Office in the form of data such as budget amount, budget realization to performance achievement that have been implemented by the Pekanbaru City Transportation office so as to provide a clear enough picture for the authors to analyze and compare with existing theories. Data collection techniques are by interview and documentation methods. The data used is primary data and secondary data. The results showed that accountability in the Performance Accountability Report of Government Agencies of pekanbaru City Transportation Agency in 2018 and 2019 has not met the principle of value for money. In 2018 there were 10 programs and 33 activities realized there were 28 activities of an economic nature and 26 activities are efficient but no activities are effective. In 2019 there were 10 programs and 38 activities realized there were 33 activities of an economic nature, 20 activities were efficient and 11 activities were effective. In addition, only 1 activity meets the value for money element. Therefore, the Pekanbaru City Transportation Office is expected to evaluate the performance program that is run in order to improve performance and can meet the value for money element. The results of this study are expected to provide supportive input based on the analysis conducted