ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN WAJO BERDASARKAN PRINSIP VALUE FOR MONEY = ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE WAJO DISTRICT GOVERNMENT BASED ON THE PRINCIPLE OF VALUE FOR MONEY

This study aims to analyze the financial performance of the Wajo District Government for the 2018–2023 budget year using the Value for Money principle, which includes economic ratios, efficiency, and effectiveness. Descriptive quantitative research methods are used to process local government financial data. The results of the study indicate that in general, the financial performance of the Wajo District Government is classified as good. In the economic ratio, the majority of years 2018 to 2023 show the economic category, although 2019 is in the uneconomical category. The efficiency ratio tends to fluctuate, with a fairly efficient value range throughout the 2018–2023 period. The effectiveness ratio also shows fluctuations, but is always in the effective or very effective category. This indicates that the financial management of the Wajo District Government, in terms of budget and revenue realization aspects, has good effectiveness. The implications of this study can be a basis for local governments in formulating more accountable and effective fiscal policies in the future.

Keyword : Value for Money, economy, efficiency, effectiveness, financial performance, Wajo District Government.