Initial Value for Money Assessment of Public Services in Gianyar Regency Using Budget Realization and Citizen Perceptions

This study examines how budget implementation aligns with citizens' assessments of public services in Gianyar Regency as an initial value-for-money screening exercise. Using a quantitative descriptive-evaluative design, we combine 400 questionnaires collected across seven subdistricts in 2025 with the consolidated 2024 Budget Realization Report. Over approximately two months, enumerators administered the survey and used a Kish Grid to select one eligible person within each participating household. We calculate service-perception indices, budget-realization ratios, transparent survey-item-to-account matches, and sensitivity scenarios. Revenue and expenditure realization were 97.23% and 86.31%, respectively. Regency-road capital expenditure reached 98.37%, whereas the road-quality index was 70.75 and 53.25% of respondents prioritized road improvements. Waste-disposal satisfaction was 63.00%, while one selected inorganic-waste investment account had no realized expenditure. The novelty lies in an auditable crosswalk linking questionnaire codes to selected fiscal accounts across services, with explicit coverage limits and sensitivity checks. This framework identifies follow-up evaluation priorities; numerical differences between ratios and perception scores neither measure efficiency or effectiveness nor establish causal effects. Population-level claims are limited by incomplete documentation of household selection and population weighting.