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All Journal Ekomen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Mosintuwu Jurnal Pengabdian Kepada Masyarakat
Garatu, Timotius
Fakultas Ekonomi Universitas Sintuwu Maroso
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Dampak Kebijakan Efisiensi Anggaran terhadap Pengelolaan Keuangan Daerah di Kabupaten Poso Arnon Fernandes Kolombuto; Sudarto Usuli; Irma Mbae; Timotius Garatu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3408

Abstract

This study aims to analyze the impact of the efficiency policy on regional financial management in Poso Regency. The data sources consist of regional budget (APBD) realization reports from 2021 to 2024 and the realization report for 2025, the year the budget efficiency policy was implemented. A mixed-methods approach, carried out in stages, was employed. Data collection techniques included observation, interviews, and documentation. Data analysis utilized two approaches: a quantitative approach calculating effectiveness and efficiency ratios, and a qualitative approach involving data presentation, data condensation, data verification, and conclusion drawing. The study concludes that following the implementation of the 2025 efficiency program, revenue realization failed to meet established targets. Revenue growth declined by 13.48% between 2024 and 2025, indicating that the budget efficiency program impacted regional revenue growth. However, the local government successfully reduced the budget from IDR 1.56 trillion in 2024 to IDR 1.33 trillion in 2025, representing a 17.34% reduction. Furthermore, regional expenditure realization was successfully curtailed, resulting in spending levels falling below previously established budget targets. Additionally, the implementation of the government work plan was hindered by the reduction in regional expenditure following the efficiency policy's implementation.
Co-Authors Adrianus Sugiarto Langkai Arnon Fernandes Kolombuto Aulia Rizky Sani Sapruni Holmes Kapui Holmes Rolandy Kapuy Mbae, Irma Nurlaila Paputungan Paputungan, Nurlaila Ratno Ratno Sapruni, Aulia Rizky Sani Serlia R Lamandasa Serlia R. Lamandasa Sriwati, Ni Kadek Sudarto Usuli Tantotosi, Widia Widia Tantotosi