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The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x

The aim of this research is to evaluate the financial performance of the Depok City Government in 2021-2023 based on value for money, namely in terms of economy, efficiency and effectiveness. The qualitative descriptive analysis method was used to carry out the analysis in this research. The performance of the Depok City Government is a source of output used to calculate efficiency values. The calculation compares input and output. While the output is the performance that has been achieved by the Depok City Government, the input is the economic value that has been obtained and the calculation of the effectiveness value is based on a comparison between the outcome and the output. Research findings show that the Depok City Government operated very economically from 2021 to 2023 based on its financial performance. The research findings indicate that the financial performance of the Depok City Government in terms of economic and effectiveness for the fiscal years 2021-2023 demonstrate stability, with an average achievement of 85.53% and 103.21% respectively. However, in terms of efficiency, the financial performance of the Depok City Government shows instability, with an average achievement of 84.44%. Therefore, the Depok City Government needs to make improvements to ensure that the efficiency level remains within a stable range.