ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN SAMPANG TAHUN 2025 BERDASARKAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH

Abstract

This study aims to analyze the financial performance of the Sampang Regency Government in 2025 based on the realization of the Regional Revenue and Expenditure Budget (APBD). The research uses a quantitative descriptive method with an approach to the analysis of the ratio of effectiveness and efficiency. The data used are secondary data obtained from media publications, financial reports and related literature. The results of the study show that the realization of regional revenue is very effective with an achievement rate of 100%, but the revenue structure is still dominated by transfer funds from the central government which shows low regional fiscal independence. Meanwhile, the realization of regional expenditure only reached 66.17% and the efficiency ratio was 102%, which indicates that budget management has not been efficient. Overall, the financial performance of Sampang Regency in 2025 is not optimal because there is still an imbalance between budget planning and implementation. Therefore, improvements are needed in the aspects of planning, implementation, and budget supervision to improve regional financial performance in the future.

Keywords: APBD, regional financial performance, effectiveness, efficiency, budget realization