EFFECTIVENESS OF FINANCIAL PERFORMANCE OF THE NORTH MINAHASA FOOD SERVICE IN 2025: A QUALITATIVE ANALYSIS OF OPERATIONAL EXPENDITURE DISBURSEMENT

Abstract

Purpose: This study analyzes the effectiveness of financial performance at the North Minahasa Food Service (Dinas Pangan) in 2025, focusing on the operational expenditure disbursement process and its determining factors. The background reveals a significant decline in budget absorption from 90.80% in 2024 to 82.88% in 2025, indicating underlying administrative and organizational issues beyond mere target failure. Method: A qualitative descriptive approach was employed. Data were collected through in-depth interviews with key informants (Department Head, Section Heads, PPTK, Treasurer), direct observation, and document study (DPA, budget realization reports, LKjIP). The analysis followed the Miles, Huberman, and Saldana interactive model, with data validity ensured through credibility, transferability, dependability, and confirmability checks. Results: The study found that (1) operational expenditure disbursement does not adhere to the cash budget, leading to end-of-year accumulation; (2) SOPs are ineffective, with the accountability report (SPJ) stage being the primary bottleneck; (3) staff workload is imbalanced, peaking at year-end, and inter-unit coordination is suboptimal; (4) supporting budget allocation (e.g., official travel) is inadequate for field needs; (5) four key determinants hinder disbursement: dependency on SPJ completeness, ineffective internal coordination and SOPs, delayed central government policies (CPP rice prices), and reliance on external stakeholders. Conclusion: The financial performance of the North Minahasa Food Service is not yet effective. Policy implications suggest improving cash budget planning, strengthening SOPs with clear timelines, enhancing staff capacity, and optimizing coordination with external partners.