Analysis of Regional Financial Management of the Regional Government Sinjai Regency

This study aims to analyze regional financial management in the Sinjai Regency Government, focusing on the effectiveness of regional budget planning, implementation, and accountability. The research employs a descriptive-qualitative method with a case study approach, synthesizing data from local government financial reports (APBD), RPJMD documents, and semi-structured interviews with BPKD officials and DPRD members. The findings indicate that while the Sinjai Regency Government has upheld principles of transparency, evidenced by receiving an Unqualified Opinion (WTP) from the Supreme Audit Agency (BPK) for three consecutive years, significant structural challenges persist. Specifically, the analysis reveals that personnel expenditure dominates the budget structure, reaching 45% of the total APBD, which drastically limits the fiscal space available for essential public services and infrastructure. Furthermore, Regional Original Revenue (PAD) remains relatively low, contributing only 30% to total revenue, largely because the economic potential of the tourism sector and Micro, Small, and Medium Enterprises (MSMEs) has not been fully optimized. Statistical analysis further confirms a strong positive relationship between PAD optimization and overall management effectiveness. Consequently, a gap remains between budget planning and actual realization due to administrative and political constraints. Based on these findings, the study recommends digitizing supervisory systems to increase oversight efficiency, restructuring budget allocations to favor capital expenditure, and strengthening human resource capacity. These measures are expected to improve financial governance, promote accountability, and ensure a more effective use of regional funds for sustainable development.