Analisis Value For Money Pada Kinerja Keuangan Kantor Satuan Pamong Praja (Satpol-PP) dan Pemadam Kebakaran Kabupaten Pelalawan

This study aims to analyze the performance accountability of the Kantor Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Pelalawan through the principle of value for money. This research is qualitative research. This study uses a data collection technique. The data requested is in the form of a perfomence report of the government agencies of the Kantor Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Pelalawan and a report on the realization of the budget for the departemen of Kantor Satuan Polisi Pamong Praja Dan Pemadam Kebakaran Kabupaten Pelalawan In 2019 and 2020. The data analysis technique used is descriptive analysis. The result of this study indicate that the accountability for the performance of the Kantor Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Pelalawan in 2019 and 2020 has not met the value for money principle. In 2019, there were 10 programs and 44 activities carried out, but none of the activities that met the 3 elements of value for money. In 2020, there were 10 program with 39 activities carried out, only 3 out of 39 activities (7,70%) met the 3 elemets of value for money. It is better for the head of the Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Pelalawan to be more serious in optimizing the activities that have been determined. This, the accountability of the perfomence of the kantor satuan polisi pamong praja dan pemadam kebakaran kabupaten pelalawan has not met the value for money principle