Improving Financial Effectiveness and Efficiency: A Study in the Civil Guard Unit of Sidoarjo Regency

Abstract

This study aims to analyze efforts to improve the effectiveness and efficiency of financial management at the Civil Service Police Unit (Satpol PP) of Sidoarjo Regency. Effectiveness and efficiency are key indicators in assessing the financial performance of government agencies to ensure that the available budget is utilized optimally and appropriately. This research uses a descriptive qualitative method with a case study approach. Data were obtained through interviews, observations, and documentation of financial activities within the Satpol PP of Sidoarjo Regency. The results show that although financial management complies with the applicable laws and regulations, there are still several obstacles in the planning, implementation, and reporting stages that hinder optimal budget utilization. Improvement efforts include enhancing human resource competencies, utilizing information technology, and strengthening internal supervision. These strategies are expected to improve the effectiveness and efficiency of financial management in supporting public service performance.