<![CDATA[This study aims to analyze the optimization of government subsidy targeting through a modern public financial management approach. The research employs a descriptive qualitative method, focusing on an in-depth understanding of phenomena through the analysis of non-numerical data. Data sources are derived from literature studies, policy documents, and relevant previous research related to subsidy management and public finance. The analysis technique involves reviewing, classifying, and interpreting data to obtain a comprehensive understanding. The results indicate that subsidy policies still face challenges in terms of inaccurate targeting due to limited data quality, lack of system integration, and weak coordination among institutions. In addition, the implementation of performance-based budgeting has not been fully optimized to support subsidy effectiveness. Therefore, strengthening integrated data systems, utilizing information technology, and enhancing transparency and accountability are necessary to ensure that subsidies are well-targeted and capable of improving social welfare in a sustainable manner.]]>
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