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This research uses the Value for Money measurement concept to assess the financial performance of villages in the Katiku Tana sub-district, Central Sumba Regency. The researcher used a descriptive quantitative approach with a case study research type to measure and analyze the measurement results in the APBDes Realization report in seven villages in Katiku Tana District, Central Sumba Regency in 2018, 2019, 2020, 2021, 2022, and 2023, which were reviewed from an economic, efficiency, and effectiveness. The data used is secondary data in the form of the 2018 to 2022 APBDes Realization Report and primary data in the form of interview observations. Data analysis techniques use 1) data reduction, 2) data presentation, 3) conclusion. The research results show that the financial performance of seven villages in Katiku Tana District, Central Sumba Regency, from 2018 to 2023 is in the economic category. Regarding efficiency, 2019 to 2023 shows inefficient results, while 2018 shows efficiency. In terms of effectiveness, 2018, 2019, 2020, 2021, 2022 and 2023 show effectiveness results. This research concludes that there is efficiency in controlling spending, so it can be a consideration for villages in Katiku Tana District, Central Sumba Regency, to reduce shopping activities while increasing the village's original income by exploring and developing its potential.
Luba et al. (Thu,) studied this question.