Analisis Kinerja Keuangan Dengan Pendekatan Value For Money Pada Kecamatan Limapuluh Kota Pekanbaru

This study aims to analyze financial performance using Value For Money measurements in Limapuluh Kota Pekanbaru District. This type of research is descriptive qualitative. The data used is primary data, namely the Government Agency Performance Report (LAKIP) of Limapuluh Kota Pekanbaru from 2018 to 2020 which was obtained directly from the research object, namely Limapuluh Kota Pekanbaru. The results of this study indicate that the financial performance of the Limapuluh Kota Pekanbaru Subdistrict in terms of the economic ratios of the Limapuluh Kota Pekanbaru Subdistrict is classified as economical because the economic percentage value is less than 100% every year. Judging from the efficiency ratio, it is efficient because the efficiency percentage value is more than 100% every year. And in terms of the effectiveness ratio it is not effective because the percentage value of effectiveness is less than 100% annually, so that the Limapuluh Kota Pekanbaru District has not yet achieved the performance program according to the specified target. Based on the research results, it can be concluded that the accountability of financial performance in Limapuluh Kota Pekanbaru District has not fulfilled the value for money principle