Analisis Value For Money Pada Laporan Akuntanbilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Sosial Provinsi Riau

The purpose of this study is to measure the level of performance of government agencies, Dinas Sosial Provinsi Riau for 2019 and 2020 using the concept of value for money. This type of research is qualitative research. The data used is primery data and secondary data in the form of interviews and Performance Reports of Government Agencies of Dinas Sosial Provinsi Riau in 2019 and 2020. The results of this study indicate that the performance of Dinas Sosial Provinsi Riau in terms of economic rasiots, efficiency and effectiveness has not met the value for money principle because some rasiots have not reached the maximum ratio. In 2019 the economic calculation of 76.65% was declared economical, the efficiency calculation of 114.22% was declared efficient, the effectiveness calculation of 59.94% was declared ineffective. In 2020 the economic calculation is 95.98% declared economical, the calculation of efficiency of 103.84% declared efficient, the calculation of effectiveness of 45.65% declared ineffective. So the performance of Dinas Sosial Provinsi Riau in 2019 and 2020 is declared to have not met the value for money principle