OPTIMALISASI EFISIENSI ANGGARAN DALAM TATA KELOLA PEMERINTAHAN DAERAH UNTUK MENDUKUNG AKSELERASI PEMBANGUNAN KABUPATEN PANDEGLANG

Abstract

Limited fiscal capacity and the 2025 spending-efficiency policy require local governments to ensure that expenditure restraint does not weaken public services or development outcomes. This study analyzes budget-efficiency optimization, its enabling and constraining factors, and its implications for governance and development acceleration in Pandeglang Regency. A qualitative case-study design was employed. Data were collected through semi-structured interviews with five informants representing the local financial management agency, inspectorate, development planning agency, local parliament, and community; non-participant observation; and analysis of planning, budgeting, reporting, and oversight documents for 2021-2025. Data were analyzed interactively through condensation, display, and conclusion drawing, supported by source triangulation and member checking. The findings show that efficiency is supported by expenditure standards, unit price standards, priority sharpening, the Local Government Information System, risk-based oversight, and institutional checks and balances. Optimization remains constrained by personnel-expenditure rigidity, weak fiscal capacity, incomplete integration of asset-management systems, asset-legalization problems, limited digital competencies, and transparency that is still more formal than substantive. Budget efficiency should therefore be understood not merely as expenditure cuts, but as the alignment of priorities, spending productivity, oversight, integrated digital platforms, and meaningful public participation. The study proposes a 5P model: outcome-based priorities, expenditure-structure realignment, risk-based supervision, integrated platforms, and substantive participation.