<![CDATA[This study evaluates the efficiency and effectiveness of the use of subsidy funds in pioneer crossing transportation in the Gorontalo Crossing Port Area. The evaluation was carried out because there were indications of an imbalance between the frequency of shipping, the number of passengers, and the amount of subsidies, so that the achievements of the program needed to be reviewed with the principle of value for money in public financial management. The research uses a descriptive-evaluative approach with data-driven financial and operational ratio analysis for the 2023–2025 period, which is strengthened through documentation, observation, and limited interviews. The results show that the use of subsidy funds is not efficient, as reflected in the ratio of operational costs to subsidies that are consistently above 1 (2023–2025) and the increase in subsidies per passenger in line with the decrease in the number of passengers. In terms of effectiveness, the cruise trip target is achieved 100% every year, but passenger achievement towards the target decreases and schedule accuracy tends to deteriorate. These findings confirm that programs are strong in the fulfillment of administrative outputs, but weak in utilization outcomes and service quality. The research recommends strengthening performance-based evaluation and improving service reliability so that subsidies are more targeted and sustainable.]]>
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