EFFECTIVE BUT NOT EFFICIENT: VALUE FOR MONEY IN URBAN WARD BUDGET MANAGEMENT
DOI:
https://doi.org/10.20414/js.v8i3.76Keywords:
value for money, 3E ratio analysis, APBKel, New Public Management, output-outcome alignment, Majidi urban ward, East Lombok Regency, public sector budget performanceAbstract
Urban wards (kelurahan) are required to manage their budgets economically, efficiently, and effectively, yet evidence on how well this principle is applied at the sub-district level remains limited. This study examines the implementation of the value for money (VfM) principle in the Majidi Urban Ward Revenue and Expenditure Budget (APBKel) for Fiscal Year 2025, using a qualitative single case study design. Data were collected through in-depth interviews with ten purposively selected informants, field observation, and budget document review, analyzed using the interactive model of Miles, Huberman, and Saldana (2014) combined with the 3E ratio formula. The economy and efficiency dimensions fall into the less economical (93.12%) and less efficient (89.01%) categories, driven by year-end procurement pressure on infrastructure programs, while the effectiveness dimension is highly effective (115%) and output-outcome alignment is only partially met. Overall VfM performance is Adequate (2.33 on a 4-point scale), revealing an effectiveness-without-efficiency pattern typical of partial New Public Management adoption, with the systemic weakness traced to procurement planning rather than to officials' service motivation.
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