ANALISIS VALUE FOR MONEY PADA LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (LAKIP) DINAS SOSIAL PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the performance of the Kuantan Singingi Regency Community and Village Empowerment Social Service in 2019, 2020 and 2021 by using the concept of value for money. In the Government Agency Performance Accountability Report (LAKIP) of the Social Service for Community and Village Empowerment of Kuantan Singingi Regency, there are several programs/activities whose budget realization has not been maximized from the set budget targets.

The type of research used is descriptive qualitative. The sample in this study is Government Agency Performance Accountability Reports (LAKIP) at the Social and Village Empowerment Offices of Kuantan Singingi Regency in 2019, 2020 and 2021. The data sources used in this research are Primary Data obtained from interviews and Secondary Data from Reports Government Agency Performance Accountability (LAKIP) and literature related to research. The analysis technique uses the concept of value for money which consists of elements of economy, efficiency and effectiveness.

The results of the study, namely in terms of the economic ratio of programs/activities carried out by the Social Service for Community and Village Empowerment of Kuantan Singingi Regency in 2019-2021, were declared economical. In 2019 the total program/activity was 93.49%, in 2020 it was 89.70% and in 2021 it was 82.44%. Judging from the efficiency ratio, in 2019 it was stated to be efficient with a total program/activity of 100.54%, in 2020 it was stated to be efficient with a total program/activity of 100.33% and in 2021 it was stated to be balanced efficient with a total of 100 programs/activities .00%. Judging from the ratio of the effectiveness of the performance indicators achieved by the Kuantan Singingi District Community and Village Social Empowerment Office in 2019,2020 and 2021 was declared ineffective with criteria of less than 100% .Reviewed in terms of communityservice, facilities and infrastructure as well as community satisfactionhave been said to be good.