Reihan, Mohammad (2026) Penganggaran Daerah Pasca Inpres Nomor 1 Tahun 2025 Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember. Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
This study aims to analyze changes in regional budgeting before and after the issuance of Presidential Instruction Number 1 of 2025 and to identify the adaptation strategies implemented by the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency. This research employs a descriptive qualitative approach, with data collected through interviews and documentation of the 2024 and 2025 regional budgets. The results indicate significant changes in the budget structure, marked by an increase in local own- source revenue, a decrease in central government transfers, and expenditure adjustments through efficiency measures on non-priority spending. Budget efficiency is implemented without reducing program targets, but by adjusting the budget allocation. Adaptation strategies include strengthening inter-agency coordination, optimizing local revenue, refining program priorities, and utilizing digital-based budgeting systems. This study concludes that budget efficiency policies encourage more adaptive and effective budgeting while maintaining the quality of public services in line with good governance principles.
| Item Type: | Thesis (Undergraduate) | ||||||
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| Uncontrolled Keywords: | penganggaran daerah, efisiensi anggaran, Inpres Nomor 1 Tahun 2025 | ||||||
| Subjects: | 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi | ||||||
| Divisions: | Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir | ||||||
| Depositing User: | Mohammad Reihan | ||||||
| Date Deposited: | 22 Apr 2026 01:11 | ||||||
| Last Modified: | 22 Apr 2026 01:12 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/55605 |
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