Analisis Kinerja Keuangan Pemerintahan Dengan Menggunakan Metode Value For Money Pada Dinas Kesehatan Kota Pekanbaru

This study aims to determine the performance of the Pekanbaru City Health Office by using Value For Money. The type of data used is primary data and secondary data in the form of 2018 - 2020 Budget Realization Report data. The data analysis used is descriptive quantitative, namely analysis based on calculations to determine the ratio level. The results showed that the performance of the Pekanbaru City Health Office when viewed from the economic ratio, it can be concluded that for the last 3 (three) years it is said to be economical because it has a percentage ratio below 100%. Furthermore, the performance of the Pekanbaru City Health Office when viewed from the efficiency ratio, it can be concluded that in 2019 it was categorized as inefficient because it had a percentage above 100%, while in 2018 and 2020 the performance was categorized as efficient. Furthermore, the performance of the Pekanbaru City Health Office is said to be effective in 2018 and 2019 while in 2020 it is not effective