VOL. 10 , NO 2, 2022 (94-104) JURNAL NATAPRAJA: Kajian Ilmu Administrasi Negara 2406-9515 (p) / 2528-441X (e) https://journal.uny.ac.id/index.php/natapraja 1 tommyanggriawans@gmail.com ©2022. Author. Tommy Anggriawan. Published by JAP UNY http:// doi.org/10.21831/natapraja.v10i2.48993 Assessing Local Government Performance to Manage Poverty Alleviation Program Based on Value for Money Approach Tommy Anggriawan 1 Faculty of Administrative Science, Universiy of Brawijaya, Malang, Indonesia ARTICLE INFO ABSTRACT Article history: Various kinds of poverty reduction programs and activities have been implemented with large budget funds, but it is still difficult to see a clear justification on poverty reduction because of the policies that have been carried out. To increase the synergy of poverty reduction programs and to stimulate the economy of poor families, this research aims to measure the performance of the government of Pasuruan Regency by using a value for money approach based on the performance budget of a program, which uses the economy, efficiency, and effectiveness ratio. This research uses case study research with a qualitative approach. Findings of this study indicate that the average economic ratio of the overall achievement ratio is 82.4%, it is considered economical. Overall, the efficiency ratio of the Pasuruan Regency Government's performance has been efficient, which is 134.1%, Meanwhile, the effectiveness ratio obtained an average result of 122.41% thus it can be classified the performance of the Pasuruan Regency Government is considered effective, however, the performance of the two programs from the Health and Fisheries sector is considered ineffective. It still needs a depth follow up on those programs to get a better synergy, comprehensive strategy in eradicate poverty. Received 10 April 2022 Received in revised form 27 September 2022 Accepted 11 October 2022 Keyword: Poverty, Performance Management, Value For Money INTRODUCTION The concept of new public management encouraged the government to implement new bureaucratic governance, where this contribution created the opposite of the concept of the state (Denhardt & Denhardt, 2007). Then the