Optimizing Regional Financial Management in Order to Improve Infrastructure Projects of the Gorontalo Regency Public Works and Public Housing Agency

Abstract

This study aims to determine the financial management of the Gorontalo Regency Public Works and Spatial Planning Agency (PUPR) that impacts budget efficiency, particularly in infrastructure projects. This study uses a qualitative descriptive approach, which aims to provide a detailed description of the issues under study. The results of the study show that low local revenue (PAD) due to stagnation in the revenue sector, suboptimal collection, and economic conditions that have not yet recovered are the main obstacles to financing. Although the PUPR Office has made efforts to improve efficiency through budget verification, project prioritization, and feasibility studies, inefficiencies still occur due to delays in disbursement, irregular administration, weak coordination between OPDs, and suboptimal utilization of the Regional Financial Information System (SIKDA) and supervision. Identified improvement efforts include accelerating disbursement procedures, improving SIKDA discipline, strengthening coordination, simplifying procurement, and improving supervision and planning. It is hoped that these steps will increase the efficiency of budget utilization and support better infrastructure development in Gorontalo Regency.