This study aims to analyze the budget performance of the National Narcotics Agency known as BNN of Tanah Laut Regency for the 2022–2024 period using the Value For Money (VfM) approach with economic, efficiency, and effectiveness indicators. This study employed a descriptive qualitative approach with data collection techniques including observation, interviews, documentation, and literature review. The results of the analysis show that from an economic perspective, budget implementation is considered good because budget realization is always below estimates. Program effectiveness is also very good, marked by achievements exceeding 100% annually. However, in terms of efficiency, 2023 showed less efficient performance due to an imbalance between physical and financial realization. Overall, the Value for Money principle has been implemented quite well, but requires evaluation in terms of efficiency and human resource allocation.
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https://repository.stie-mahaputra-riau.ac.id/view/2/E-Journal/386
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