Penelitian ini bertujuan untuk mengetahui nilai-nilai transparansi, akuntabilitas, dan Value For Money dalam pengelolaan keuangan akuntansi Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan konsep Value For Money terhadap kinerja dari program kerja yang telah dilaksanakan. Objek penelitiaan dalam penelitian ini adalah salah satu Lembaga pemerintah yaitu Badan Perencanaan Pembangunan Daerah (Bappeda). Metode pengambilan data yaitu penelitian lapangan (Field Research), wawancara langsung dengan informan, studi pustaka dan internet searching. Wawancara dilakukan dengan pihak internal. Hasil penelitian ini diperoleh bahwa perwujudan nilai transaparansi sudah diterapkan dengan adanya keterbukaan informasi dan proses nilai akuntabilitas pertanggungjawaban terhadap publik dan pemerintah sesuai dengan aturan, dalam proses pengelolaan keuangan akuntansi dengan menggunakan sistem yang berbasis akrual, konsep Value For Money cukup ekonomis, efisien dan efektif di Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa sesuai dengan aturan yang telah ditetapkan oleh pemerintah.
This study aims apalication the values of transparency, accountabily and value for money in the accounting financial management of Agency Regional Development Planning (BAPPEDA) kabupaten gowa. Beside that, research this iam for knowing aplication the concept of value for money on the perormance of the wokr program that has been impementation. Objects research in reseacrh this is wrong one istitute goverment namely the Regional Development Planning Agency (BAPPEDA), Method data retrieval (field reseacrh), interview directly with informants, studies library dan internet searching, interview do with internal parties. Results reseacrh thisobtained that per manifestation of the value has been applied to the disclosure of information and the value of accountability to the public and the goverment in accordance with the rules, in the procces of financial management accounting by using a system of accrual, the concept of value for money is quets economical, efficient, effective in Agency Regional Development Planning (BAPPEDA) kabupaten Gowa corresponding with rules that have been set by goverment.
Pendidikan yang berkualitas akan lebih maju, jika lembaga-lembaga pendidikan mempunyai sikap yang positif dan mendorong siswa-siswanya, dalam hal ini adalah buku, baik membaca cukup dirumah maupun membaca buku disekolah. Apabila pada jaman sekarang telah digalakkan untuk selalu membaca pada buku, karena buku adalah sumber informasi atau sumber belajar untuk mengenal diri dan lingkungannya. Pada hakekatnya pendidikan itu sangat penting bagi semua oranng di dalam hidupnya, karena dengan berbekal pendidikan yang cukup akan
MTs Nurul Ummah students, among others (1) held in the morning and the reading of Asmaul Husna. (2) Dhuha prayer in congregation both students and teachers and employees. (3) Religious activities such as remembrance, istigosah, commemoration of Islamic holidays, haul, and once moved pilgrimage to Wali Sanga or scholars. The obstacle that changes the teacher in improving the religious character of MTs Nurul Ummah students is the difference in the character of students which makes it difficult for teachers to improve the religious character of students simultaneously and improve communication between teachers. The solution made by teachers in improving the religious character of MTs Nurul Ummah students is that the teachers communicate with each other by sharing, deliberation and holding meetings between teachers both with the cottage / dormitory in order to create students with religious character.
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