Skripsi
MPLEMENTASI KEBIJAKAN EFISIENSI ANGGARAN OLEH BPKAD PROVINSI SUMATERA SELATAN TAHUN 2025
Budget efficiency policy is a strategic government measure aimed at optimizing the use of fiscal resources to ensure greater effectiveness, transparency, and orientation toward regional development outcomes. This study aims to analyze the implementation of the budget efficiency policy by the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province in 2025. The theoretical framework employed in this study is the 7-C Protocol Model proposed by Fanie Cloete, Christo de Coning, Henry Wissink, and Babette Rabie (2018), which comprises Policy Content, Context, Commitment, Clients and Coalitions, Capacity, Communication, and Coordination. This research adopts a qualitative approach, with data collected through interviews, documentation, and observation. The findings indicate that the implementation of the budget efficiency policy by BPKAD of South Sumatra Province has been conducted in accordance with the regulatory framework; however, it has not yet achieved an optimal level in substantive terms.
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