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Endeh Suhartini
Djuanda Bogor University
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Implementation of Budget Efficiency Policy in Realizing Good Governance at the Regional Secretariat of Bogor Regency Maulani, Surya Ahmad; Suhartini, Endeh; Saprudin
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1599

Abstract

This study aims to analyze the implementation of budget efficiency policies at the Regional Secretariat of Bogor Regency based on Presidential Instruction Number 1 of 2025 and Regent Circular Number 100.3.4.2/810-BPKAD. This research is significant as budget efficiency is the main part of efforts to realize good governance and a response to increasingly complex national fiscal challenges. A qualitative approach with a descriptive case study method was employed to gain an in-depth understanding of the processes, strategies, and challenges involved in implementing efficiency policies within the local government environment. Data were collected through in-depth interviews with key informants, direct observation of organizational activities, and review of relevant official documents. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, along with source and method triangulation to ensure the validity and reliability of findings. The results indicate that the policy implementation was formally carried out through budget adjustments, restrictions on operational expenditures, and postponement or cancellation of non-priority activities. However, structural challenges such as limited human and financial resources and cultural challenges such as resistance from some government officials were encountered. Key supporting factors for implementation included effective communication, leadership commitment, and inter-unit coordination. This study recommends that future efficiency policies adopt a more adaptive, participatory, and performance-based approach to enhance policy effectiveness and sustainability.
Co-Authors -, Riki Nova Nugraha Abdullah Emile oemar Alamudy Abraham Yazdi Martin Achmad Jaka Santos Adiwijaya Ade Rahmat Ade Rahmat, Ade Adi Sujarwo Agus Surachman Alfarizi, Rinaldi Muhammad Andri Brawijaya Angga Kurniawan Anna Sardiana, Anna Asep Thobibuddin Qolyubi balvas Imantaka Bastyan, Rico Agistra Cayla Dadang Suprijatna danang wijayanto dani purwanto Dede Kania Defisa Defisa Destiana, Suhendri Zikri Devi Aprianti Devisa, Devisa Dewi Sulastri Dodi Dwiagustini, Dwiagustini Edy Santoso Eka Suprihatiningsih Euis Hertiani Fajrian, Algi Muhammad Fallahudin, Nouval Yustiar Galang Adi Saputra Gilalo, Jerymianus Habib, Yahya Abdul Haerudin . Haikal Ikram Arya Ranggana Haqqi, Abdurrahman Raden Aji Hazar Kusmayanti Hazar Kusmayanti, Hazar Hermawan, Danang Prasetyo Hertiani, Euis Hidayat Rumatiga Husain, Saddam I, M.Dikdik Ilyanawati, R. Yuniar Anisa Imantaka, Balvas Iwan Wahyudi Ju naidi Kusumah, Akhmad Hadi Larasti, Diva Luthfiani, Siti Hanifah Ma'arif, Rizal Syamsul Maha Arjiana, I Wayan Matin, Muhamad Akbar Maulani, Surya Ahmad Medita Pratiwi Muhammad Aminulloh Muhammad Taufich Hidayat MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Munandar, Andra Septia naidi, Ju Nanak , Nanak Sukron Nova Shintia Maulani Nur Fitri Melnia Nurwati Nurwati Nurwati Nuwarti Nyi Mas Gianti B. Erbiana Nyi Mas Gianti Bingah Erbiana Omon Remen Poppy Pujiono Pratama, Aldi Fajar Pratiwi, Lia Indah Pribadi, Rian Putri Romadonna R. Yuniar Anisa Ilyanawati Raden Djuniarsono Raditya, I Ketut Nanda Raditya Rahayu Nuraeni Rahmah, Alya Baetu Rahmi Aprilia, Erina Rajamanickam, Ramalinggam Ramalinggam Rajamanickam Remen, Omon Rico Agistra Bastyan Roestamy, Martin Roni Ismail Rosadi Rudi Avianto Rumatiga, Hidayat Sabila PM, Nurfajrina Saprudin Saprudin, Muhamad Asep Saputra, Aries Barlian Saputra, Galang Adi Sidik, Adi Permana Sihotang, Sudiman Siregar, Togar Natigor SITI MARYAM Sogio Sujarwo, Adi Sulastri, Dewi Suryani, Danu Syahputra, Roby Firlyando Syaiful aditya saputra Ujang Bahar Wahyudi, Tony Agus Wicaksono, Tunggul Yahya Habib Yumarni, Ani