EFEKTIVITAS KEBIJAKAN FISKAL DALAM OPTIMALISASI PROGRAM PRIORITAS: STUDI EVALUATIF BELANJA PUBLIK DI KABUPATEN FLORES TIMUR

Abstract

This study is motivated by the critical role of fiscal policy effectiveness in optimizing regional budget utilization to support priority development programs in East Flores Regency. The objective of this research is to evaluate the effectiveness of the fiscal policy implemented by the East Flores Regency Government in directing public expenditure, particularly capital expenditure and indirect expenditure, to achieve the strategic development goals amid fiscal constraints. The study employs a qualitative descriptive approach, utilizing secondary data analysis and in-depth interviews with relevant stakeholders. The findings reveal that although there is alignment between fiscal policy and development priorities, the implementation faces challenges such as suboptimal allocation efficiency and program overlap. This study recommends strengthening performance-based planning and reforming local fiscal management to enhance the effectiveness of regional budget management.