The purpose of this study is to analyze the efficiency and effectiveness of regional financial management on the economic development of the Sitaro Islands Regency in 2018-2024 and its development during 2025-2031. The data analysis method used in this study is a qualitative research method with a case study approach. The results of the study indicate that financial management efficiency for the 2018-2025 period falls within the inefficient criteria. Restaurant Tax and Street Lighting Tax contribute more than other types of regional taxes. The development of financial management efficiency for the 2025-2031 period, based on data analysis from 2018-2024, has decreased, while the effectiveness of regional original revenue realization in 2018-2024 fluctuated from fairly effective, effective, and very effective, with developments declining although still within the effective criteria.
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