Analisis Value For Moeny Pada Kinerja Keuangan Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Provinsi Riau

The purpose of the study is analysis the financial performance using measurement Value For Money at Badan Pengelola Keuangan dan Aset Daerah Provinsi Riau.This research is a qualitative descriptive type. The data used is primary data in Government Agency Performance Report at the Badan Pengeloa Keuangan dan Aset Daerah in 2018 and2019, which are directly from the research object BPKAD Riau Province. The results at Badan Pengelola Keuangan dan Aset Daerah Provinsi Riau, in term of economic, efficiency, and effectiveness elements (3E) does’nt meet the requirements for Value for money principle because there were element had not reached the maximum ratio, In 2018 economic calculations the’re 9 programs and 54 activities with a ratio value of (64.92) categorized as economics , efficiency calculations with 6 programs and 32 activities with a ratio value of (190.96) categorized as efficiency, and effectiveness calculations with 2 programs and 25 activities with a ratio value (99.07) categorized as not effective. In 2019 economic calculation with 7 programs and 63 a ratio value of (81.13) was categorized as economics, efficiency calculation with 5 programs and 41 a ratio value (117.95) was categorized as efficiency, and effectiveness calculation with 2 programs and 26 activities with a value ratio of (94.17) is categorized as not effective. BPKAD Riau Province has not met principle of value for money, because the local government is not able to achieve the program targets that have been set, so it is better to be more optimal in maximal Regional Financial Management in order to obtain program results and activities on the specified targets