EVALUASI KINERJA KEUANGAN PEMERINTAH DESA KARANGTINOTO KECAMATAN RENGEL KABUPATEN TUBAN MELALUI PENDEKATAN VALUE FOR MONEY

The purpose of this study was to determine the financial performance of the Karangtinoto Village Government through the Value for Money approach. The type of data used in this research is secondary data. The results of this study indicate that the concept of measuring the performance of the Karangtinoto Village Government applies the Value for Money approach. By using this approach, the village government can measure the overall performance of public sector organizations, this will result in improved performance in the future. The performance of the Karangtinoto Village Government in 2020-2021 in terms of the economy is at an average ratio of 95.14% which indicates that this ratio is quite economical. The performance of the Karangtinoto Village Government in 2020-2021 in terms of efficiency is at an average ratio of 98.65% which indicates that this ratio is efficient. The performance of the Karangtinoto Village Government in 2020-2021 in terms of effectiveness is at an average ratio of 99.04% which indicates that this ratio is quite effective.Keywords: Financial Performance, Value for Money, Economy, Efficiency, Effectiveness.