Daftar Isi:
  • The purpose of this research is to be familiar with the financial performance of the Value for Money Concept between Kediri Regency and City in the sense of its Economical, Efficiency, and Effectiveness. A comparative study is adopted by using secondary data collection from Budget Realization Report period 2012 – 2016 as well as being assessed quantitatively. Three kinds of data analysis contribute. Those are among others calculate, analyze, and compare. The result imparted, Kediri Regency has economic criteria in the year of 2012 – 2016 derived from the value for money while Kediri City achieves satisfactory economic criteria. Besides, both of them reach less economic criteria from an efficiency perspective. On the contrary, derived from the effective perspective, they hold very effective economic criteria. As a result, Kediri Regency is better than Kediri City according to value for money concept.