The purposes of this research are to (1) determine the economy Kabupaten Kubu Raya DPRD office for period 2011-2013 in, (2) determine the efficiency performance of the Kabupaten Kubu Raya DPRD office for period 2011-2013, (3) determine the effectivity performance of the Kabupaten Kubu Raya DPRD office for period 2011-2013. This research used the descriptive method that trying to describe or explain the performance based on value for money. The data which is used for this research from consisted of financial data and LAKIP for period 2011-2013. The results of this research show that economy and efficiency value, DPRD office of Kabupaten Kubu Raya were able to achieve fairly good results. But, the level of effectiveness is still lacking.  Keywords: Economy, Efficiency, Effectiveness, and Public Sector Accounting
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