<p><em>This research aimed to determine the implementation of the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research </em><em>wa</em><em>s</em><em> </em><em>qualitative research with the object studied </em><em>wa</em><em>s data on the realization of performance and financial achievements contained in</em><em> the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency </em><em>during</em><em> </em><em>2016-2019. </em><em>The d</em><em>ata analysis technique </em><em>wa</em><em>s </em><em>Q</em><em>ualitative </em><em>D</em><em>escriptive based on three elements in the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets </em><em>at</em><em> BPKAD </em><em>of </em><em>Banjar Regency were considered to be able to realize the budget accountability because</em><em>,</em><em> in terms of budget management</em><em>,</em><em> it was economical and efficient even though it did not meet </em><em>the </em><em>effective criteria because it had not been able to achieve the targets set. During the 2016-2019</em><em> </em><em>budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria</em><em>. In addition, </em><em>the effectiveness test obtained a ratio of 85.06% with ineffective criteria.</em></p>