Abstract
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.
