Strategy Improvement Performance Management Regional Finance in the Kampar Regency Regional Government

Abstract

Regional financial management is an important part in supporting the implementation of government and achieving goals. regional development. Although the Kampar Regency Government was able to maintain an Unqualified Opinion (WTP), this achievement does not fully reflect the optimality of the entire regional financial management process. This study aims to identify internal and external conditions and formulate strategies to improve the performance of regional financial management in Kampar Regency. The study uses qualitative descriptive approach with SWOT analysis. Ten informants were purposively selected based on their involvement and knowledge of regional financial management. Data were obtained through interviews, observation, and documentation, supported by secondary data on revenue, expenditure, Regional Original Income (PAD), and the Audit Board of Indonesia's Audit Board (BPK) opinion for the 2021–2025 period. The results showed that internal factors received an IFAS score of 2.85, while external factors received an EFAS score of 3.30. This indicates that internal strengths are relatively dominant, and the Kampar Regency Government own ability Which Enough Good in utilise opportunity external. This position places regional financial management in Quadrant I, so the prioritized strategy is an aggressive or growth-oriented strategy. Recommended strategies include optimizing the digitalization of financial management through SIPD and SPBE, improving the quality of planning and optimizing PAD (Regional Revenue), strengthening spending control, enhancing the competence of civil servants, and enhancing transparency and oversight. The research results indicate that improving financial management performance is not sufficient simply to maintain quality. financial accountability, but needs to be directed at increasing the effectiveness, efficiency, transparency and quality of budget utilization.