<![CDATA[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.]]>
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