Abstract
Performance measurement is an important factor in an organization, including public sector organizations. Performance measurement is needed to assess organizational accountability in producing better and more targeted public services. Measurement of the performance of the public sector including Social Service is carried out to fulfill three purposes. First, public sector performance measurement is intended to help improve government performance. Second, public sector performance measures are used for resource allocation and decision-making. Third, public sector performance measures are intended to realize public accountability and improve institutional communication. The purpose of this research was conducted to find out whether the performance of Social Service program activities is economical, efficient, and effective in providing output to the community and can be accountable to related parties. This research is descriptive qualitative research, and is related to public sector accounting, namely financial performance analysis using the concept of value for money is used to assess the activities of the Mandailing Natal District Social Service. In this regard, the approach used in this research is theories related to financial performance and analyzed using the concept of value for money, from an economic, efficient, and effective perspective. The results of this study are that for the financial performance of the three economic district Social Service programs because <100%, the maximum output of these activities is <100%. This shows that the Social Service can streamline its budget, as well as effectiveness in its services.