Analisis Value For Money Pada Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) Dinas Pangan, Tanaman Pangan Dan Hortikultura Provinsi Riau

This research was conducted in Pekanbaru City, Riau Province on the object of research, namely the Department of Food, Food Crops and Horticulture, Riau Province. The purpose of this study is to analyze and measure the performance of the Riau Province Food, Crops and Horticulture Office in 2019 and 2020 using the Value For Money principle. The technique used to analyze this research is descriptive analysis The results showed that the performance at the Riau Province Food, Crops and Horticulture Office in 2019 and 2020 was economical and efficient but did not meet the effective criteria according to the Value For Money principle. After measuring each activity in the Riau Province Food, Crops and Horticulture Service program, the total economic level in 2019 was 79.61% and in 2020 it was 88.38% where the value was included in the Economical category. In efficient measurement, the total efficiency level in 2019 is 122.44% and 2020 is 105.57%, this value is included in the efficient category and in the 2019 effectiveness measurement has a total value of 82.23% and in 2020 87.60% which means that performance in 2019 and 2020 is included in the ineffective category