<![CDATA[This study aims to analyze the implementation of the budget efficiency policy in the Tourism Programs of Kutai Kartanegara Regency in 2025 and to identify the supporting and inhibiting factors affecting its implementation. A qualitative descriptive approach was employed. Data were collected through a literature review, interviews, observations, and document analysis, and were analyzed using the interactive model of data reduction, data display, and conclusion drawing. The findings indicate that the budget efficiency policy was implemented effectively through the restriction of non-priority operational expenditures, prioritization of programs and activities, reduction of non-essential spending, optimization of information technology and digital payment systems, and strengthening of accountability, transparency, and compliance with public financial management regulations. These measures contributed to more efficient achievement of program outputs and outcomes. Supporting factors included high-quality budget planning, performance-based budgeting, effective utilization of information technology, productive spending patterns, and policy support from the local government and legislative budget aspirations. The main inhibiting factors were delays in the issuance of Budget Implementation Documents, limited human resource competencies, suboptimal leadership oversight, and the low participation of accommodation businesses in reporting tourist visitation data.]]>
