Analisis Value For Money Pada Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Kesehatan Provinsi Riau

This research is titled Value for Money Analysis on Performance Accountability Report of Government Agencies of Riau Province Health Office. This study aims to determine the financial performance of the Riau Provincial Health Office in 2018 and 2019 using the Value for Money method. Data collection using documentation, interviews and collected data is processed and analyzed with value for money method and concluded. The research method in this study is descriptive qualitative. The results showed that the financial performance of the Riau Provincial Health Office in the Main Performance and Echelon III and IV Performance is Good. The use of the 2018 and 2019 budgets is declared efficient. Value for Money Analysis of Financial Performance of Riau Provincial Health Office on Key Performance in 2018 and 2019 is Economical, Less Efficient, Effective. The Financial Performance of Riau Provincial Health Office to Echelon III and IV Performance in 2018 and 2019 is Economical, Efficient, Effective