Legal Review Of Budget Efficiency Policies In The Buton Regency Regional Budget (Apbd) Based On Presidential Instruction Number 1 Of 2025

Abstract

This study aims to provide a legal review of the implementation of budget efficiency policies in the Regional Budget (APBD) of Buton Regency based on Presidential Instruction Number 1 of 2025. This study employs an empirical juridical method using interviews, documentation, and literature review, analyzed descriptively and qualitatively. The results show that the policy is implemented through a selective budgeting approach by rationalizing operational expenditures, such as official travel, meetings, and ceremonial activities, while prioritizing the education, health, and social protection sectors. However, implementation has not been optimal due to fiscal constraints, which have resulted in delays in some infrastructure development programs and continued dependence on central government transfers.