<![CDATA[This study aims to evaluate the effectiveness of budget management in the BPNT Program in Palembang City, focusing on aspects of target accuracy, timeliness, and transparency. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with Social Service officials, social assistants, and Beneficiary Families (KPM), as well as field observations and program document reviews. Data analysis techniques were carried out thematically by referring to budget effectiveness indicators. The results of the study indicate that in terms of timeliness, aid distribution generally runs according to the set schedule. However, in terms of target accuracy, recipients were still found who did not meet the criteria due to the inaccuracy of the database. Meanwhile, transparency in budget management is not optimal, especially in conveying information to the public and involving the community in supervision. In general, BPNT budget management in Palembang City shows positive achievements in terms of timeliness, but still requires improvement in aspects of target accuracy and transparency. It is necessary to update the data collection system, increase community participation, and strengthen coordination between institutions to improve the effectiveness of the program as a whole.]]>
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