ABSTRACT Nurul Muthia, Register Number C 301 09 144. “The effect of Implementation of Performance Based Budgeting on Value for Money ( Research in Tojo Una – Una Regency), under the supervisions of Moh. Iqbal as a supervisor and Mustamin as a co-supervisor. This research aims to find out the effect of implementation of performance based budgeting on value for money (survey on SKPD at To…