Abstract-The General Election Commission (KPU) as an official institution in charge of the election in Indonesia has a substantial mission in realizing a successful election. To support the execution of its duties, the Commission requires an enormous portion of the state budget. Responsibility of using these funds will be assessed for the accountability and transparency. It is also required to take into account the principle of value for money which is efficient, effective and economical.This study aims to evaluate the efficiency and effectiveness of using the cost of election which has been issued. The research methodology used is by interview and documentation study.
Besides recording interviews, documents of the implementation of the Commission budget, prints and electronic media of previous studies are also used. Qualitative descriptive analysis technique is used to draw conclusions on the exploration of the field and data collected.The results showed that the accountability and transparency based on the principle of value for money could be increased in line with the improvement of the systems and regulations, as a basis of each Commission program. High providence can be reached if simultaneous Regional Head Election can be implemented successfully. Many costs items will be eliminated, but objectives can still be applied effectively.