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All Journal International Journal of Accounting and Management Information Systems
S, Transna Putra Urip
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants and Performance of Regional Development Planning: Evidence from Nduga Regency, Papua, Indonesia Usman, Hariman; Marlissa, Elsyan R.; S, Transna Putra Urip
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4184

Abstract

Purpose: This study examines the factors influencing the performance of regional development planning in Nduga Regency and analyses the contribution of planning document consistency, integration, and quality. Research Methodology: A quantitative approach was employed using primary data collected through structured questionnaires administered to 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, via purposive sampling. Data were analyzed using structural equation Modelling based on Partial Least Squares (SEM-PLS) with WarpPLS 8.0 software, testing causal relationships among internal factors, external factors, and planning performance. Results: Internal factors, including document quality, process effectiveness, resource commitment, and implementation readiness, exerted a positive and significant effect on planning performance (P<0.01; R²=0.608; f²=0.608, large effect). External factors were positive but not statistically significant (P=0.08; R²=0.179; f²=0.179, medium effect). Conclusions: Internal organizational capacity and document alignment are the decisive determinants of regional development planning performance in the Nduga Regency. Despite extreme geographical isolation, endemic security disruption, and heavy fiscal dependency on the central government, the fundamental planning deficit is internal, with limited human resource competence, weak planning–budget linkage, and poor inter-agency coordination. Limitations: This study is limited by its focus on only 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, which may not fully represent the diverse perspectives across all regional departments. Contributions: This study provides valuable insights into the role of internal organizational capacity and document alignment in shaping regional development planning performance in the Nduga Regency.
Determinants of Regional Own-Source Revenue (PAD) and Its Implications for Local Budget Capacity: Evidence from Nduga Regency, Indonesia Gwijangge, Kamius; Marlissa, Elsyan R.; S, Transna Putra Urip
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4185

Abstract

Purpose: This study analyzes the development and performance of Regional Own-Source Revenue (PAD), identifies structural and institutional factors causing its persistently low and unstable levels, and examines its implications for the Regional Revenue and Expenditure Budget (APBD) structure in Nduga Regency, Papua Highlands Province, Indonesia. Research Methodology: This study used a quantitative approach with a descriptive and explanatory design. Secondary time-series data were obtained from official regional financial reports, including LRA, APBD, and BPKAD documents for 2022–2024. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. Results: The findings PAD in Nduga Regency remains low, with an average of IDR 4.24 billion, negative growth of -1.05%, and a fiscal independence ratio below 5% of total regional revenue. Regression results indicate that economic capacity, transfer fund dependency, and governance quality significantly affect PAD, while geographic and infrastructure conditions show a weaker effect. The model explains 61.2% of PAD variance. Conclusions: Low PAD in Nduga Regency is mainly influenced by weak economic capacity, high dependence on central transfers, limited governance quality, and geographic constraints. Therefore, an integrated strategy is needed through local economic development, governance reform, infrastructure improvement, and the redirection of funds toward productive investments. Limitations: This study is limited by its three-year observation period, the use of proxy variables, and its focus on a single region, which may restrict generalizability. Contributions: This study provides insights into PAD determinants and offers policy recommendations to strengthen regional fiscal capacity.
Co-Authors Gwijangge, Kamius Marlissa, Elsyan R. Usman, Hariman