Implementation of the Value for Money Principle in Improving the Quality of Public Services at Makassar City Regional Water Utility (Perumda Air Minum)

Abstract

Improving the quality of public services is one of the primary challenges faced by public sector organizations, including Regional Water Utility Companies (Perumda Air Minum) as providers of clean water services. One approach that can be employed to evaluate and enhance organizational performance is the implementation of the Value for Money principle, which emphasizes the dimensions of economy, efficiency, and effectiveness. This study aims to analyze the implementation of the Value for Money principle in improving public service quality at the Makassar City Regional Water Utility (Perumda Air Minum Kota Makassar). This study employed a qualitative approach with a descriptive research design. Data were collected through observation, in-depth interviews, and documentation involving informants selected using a purposive sampling technique. Data were analyzed using the interactive model developed by Miles, Huberman, and Saldaña, which consists of data collection, data condensation, data display, and conclusion drawing and verification. The findings indicate that the implementation of the Value for Money principle at Perumda Air Minum Kota Makassar has been effectively carried out. The economy aspect is reflected in well-planned budget management based on organizational priorities. The efficiency aspect is demonstrated through the optimization of human resources, the utilization of information technology, and the simplification of service procedures. Meanwhile, the effectiveness aspect is evidenced by the organization's ability to achieve service targets, improve responsiveness to customer needs, and provide tangible benefits to the community. These three dimensions collectively contribute to improving the quality of public services. Therefore, the implementation of the Value for Money principle serves not only as a performance evaluation tool but also as a managerial approach that promotes more accountable, responsive, and citizen-oriented public service delivery.