CHRISTIANO E. YANDRY OPAT Pengarang LINDA LOMI GA Dosen Pembimbing 1 HERLY MATHELDA OEMATAN Dosen Pembimbing 2 Linda Lomi Ga Ketua Penguji Maria E Douk Tunti Penguji 2 Herly Mathelda Oematan Penguji 1

Nilai ekonomi dihasilkan dengan membandingkan anggaran dengan realisasi anggaran. Pengukuran nilai efisiensi didapatkan dari perbandingan output dan input, dimana output diperoleh dari capaian kinerja dan input diperoleh dari nilai ekonomi. Dan untuk pengukuran nilai efektivitas berdasarkan perbandingan outcome dan output, dimana outcome diperoleh dengan perhitungan indeks kepuasan konsumen melalui penyebaran kuesioner kepada masyarakat di kelurahan Tuak Daun Merah, Kayu Putih dan Oebufu , sedangkan output adalah capaian kinerja dari Dinas Pekerjaan Umum dan Penataan Ruang Bidang Cipta Karya, Bina Marga, dan Sumber Daya Air Kota Kupang tahun 2016 s/d 2020. Sampel pada penelitian ini sebanyak 100 responden dan disebar pada kelurahan Tuak Daun Merah, Kayu Putih dan Oebufu. Hasil dari penelitian ini menunjukan bahwa kinerja Dinas Pekerjaan Umum dan Penataan Ruang ditinjau dari tingkat ekonomi masuk dalam kategori sangat ekonomis, kedua ditinjau dari tingkat efisiensi masuk dalam kategori sangat efisien dan terakhir ditinjau dari tingkat efektivitas masuk dalam kategori cukup efektif. Dari hasil penelitian ini dapat disimpulkan bahwa Dinas Pekerjaan Umum dan Penataan Ruang Kota Kupang telah melaksanakan kinerja keuangannya dengan baik. Kata Kunci : Kinerja Keuangan, Value For Money, Dinas Pekerjaan Umum dan Penataan Ruang Kota Kupang, Ekonomi, Efisien, Efektivitas vii ABSTRACT FINANCIAL PERFORMANCE ANALYSIS WITH CONCEPT VALUE FOR MONEY (CASE STUDY AT THE DEPARTMENT OF PUBLIC WORKS AND SPACE ARRANGEMENTS, DEVELOPMENT AND WATER RESOURCES KUPANG CITY) (Christiano Emanuel Yandry Opat) The purpose of this study was to determine the financial performance of the Department of Public Works and Spatial Planning (Bidang Cipta Karya, Bina Marga, Sumber Daya Air) of Kupang City in 2016 to 2020 using the Value For Money approach. This type of research uses descriptive quantitative methods. Data collection techniques used in the form of documentation and questionnaires. Approach with the concept of Value For Money consists of three elements, namely economy, efficiency, and effectiveness. Economic value is generated by comparing the budget with budget realization. The measurement of the efficiency value is obtained from the comparison of output and input, where the output is obtained from the performance achievement and the input is obtained from the economic value. And for the measurement of the effectiveness value based on the comparison of outcomes and outputs, where the outcome is obtained by calculating the consumer satisfaction index through distributing questionnaires to the community in the villages of Tuak Daun Merah, Kayu Putih and Oebufu, while the output is the performance achievement of the Public Works and Spatial Planning Office in the Bidang Cipta Karya, Bina Marga, Sumber Daya Air of Kupang City in 2016 to 2020. The sample in this study was 100 respondents and distributed in the villages of Tuak Daun Merah, Kayu Putih and Oebufu. The results of this study indicate that the performance of the Department of Public Works and Spatial Planning in terms of the economic level is in the very economical category, the second in terms of the efficiency level is in the category very efficient and lastly in terms of the level of effectiveness included in the category of quite effective. From the results of this study it can be concluded that the Department of Public Works and Spatial Planning of Kupang City has carried out its financial performance well. Keywords: Financial Performance, Value for Money, Department of Public Works and space arrangement, economy, efficient, effectiveness