The Influence of Government Performance Accountability System on Budget Performance through Value for Money in Tanah Laut Regency Government

This study aims to understand the influence of the Government Performance Accountability System (SAKIP) on budget performance through the Value for Money (VfM) approach in the Tanah Laut Regency Government.SAKIP, as a performancebased management framework, aims to ensure efficiency, effectiveness, and economy in local financial management.Utilizing a quantitative approach and Structural Equation Modeling (SEM) analysis via SmartPLS software, the findings reveal that SAKIP significantly positively affects budget performance directly and indirectly through Value for Money.Based on these findings, recommendations include enhancing SAKIP implementation to optimize budget outcomes and create greater value for the public.