ANALISIS PENGUKURAN KINERJA KEUANGAN DENGAN METODE VALUE FOR MONEY (STUDI KASUS PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN SLEMAN)

This research aims to test the economic level, efficiency and effectiveness of financial performance of the Sleman County Financial and Asset Agency in 2019- 2020. This study uses quantitative descriptive methods with data analysis using value for money. The type of data used is secondary data in the form of financial statements of the Financial And Asset Agency of Sleman Regency in 2019-2020. The results of the analysis showed that the financial performance of the Sleman Regional Financial and Asset Agency in 2019 and 2020 was quite economical (83.87% and 82.08%). This is because the savings on the use of spending budgets are done optimally and productively. Financial performance efficiency falls into the efficient category (125.70% and 138.07%). This condition can be known from the percentage of PAD receipts much greater than the operating expenditure used. While the effectiveness of financial performance falls within the criteria is very effective (108.48% and 125.38%). This result can be seen from the achievement of the outcome / impact of the program or activities carried out optimally (effectively), with the acquisition of Community Satisfaction Index (IKM) values in 2019 of 101.67% and in 2020 by 99.20%.