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                           "In the context of regional autonomy value for money  constitutes a bridge to lead regional government in reaching good governance: transparency, economy, efficiency, effectiveness, responsiveness and accountable  regional government. Value for  money must be opered in management of regional  budget. In the discourse of regional autonomy and decentralization, public accountability is a key word. For supporting of being performed the management  of community funds based  on the concept of value for money, so it requires the system of regional finance management and regional budget emphasizing  performance budget to strengthen public accountability of regional government in line with regional autonomy and decentralization."
                     
                        
                     351 SPJ 6:1 (2010)
                     
                     Artikel Jurnal  Universitas Indonesia Library