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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Golden Ratio of Finance Management
Maylen K. P. Kambuaya
Universitas Cenderawasih
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Optimizing APBD Budget Administration and Expenditure Accountability for Strengthened Accountable Regional Financial Governance in Jayawijaya Regency Lukas Wenda; Arius Kambu; Maylen K. P. Kambuaya; Agustinus Salle; Westim Ratang; Juliana Waromi
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2156

Abstract

Accountable regional financial management is a fundamental prerequisite for achieving good governance, particularly in regions with limited infrastructure and institutional capacity such as Jayawijaya Regency. Although regulations and information systems have been established, the practices of budget administration and expenditure accountability still face various challenges that potentially hinder the effectiveness of budget management. This study aims to analyze the actual condition of budget administration and expenditure accountability of the Regional Revenue and Expenditure Budget (APBD), identify the constraints encountered, and formulate optimization strategies for regional financial management in Jayawijaya Regency. This research employs a qualitative approach with a descriptive research design. Data were obtained from informants selected through purposive sampling, consisting of officials and technical staff from the Regional Financial and Asset Management Agency, the Inspectorate, and related Regional Apparatus Organizations in Jayawijaya Regency. The results indicate that budget administration and expenditure accountability have not been optimally implemented, as reflected in administrative delays, inconsistencies in documentation, and uneven utilization of financial information systems. The main constraints include limited human resource capacity, weak inter-unit coordination, and differing interpretations of regulations. The implications of this study highlight the importance of strengthening personnel capacity, standardizing procedures, optimizing information systems, and enhancing the role of internal supervision and leadership in promoting more transparent and accountable regional financial governance.
​Budget Target Clarity, Community Participation, and Village Financial Accountability in Yawosi, Biak Numfor Regency, Indonesia Maylen K. P. Kambuaya; Hesty T. Salle; Klara Wonar
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.711

Abstract

This study examines the relationships between budget target clarity, community participation, and village financial accountability in Yawosi District, Biak Numfor Regency, Indonesia. A quantitative associative approach involved 70 purposively selected respondents from eight villages. Data were collected using 25 Likert-scale items and analyzed through multiple linear regression using IBM SPSS Statistics Version 21. Budget target clarity was positively and significantly associated with village financial accountability (B = 1.333, β = 0.820, t = 6.179, p < 0.001), while community participation showed no significant independent association (B = 0.059, β = 0.035, t = 0.267, p = 0.791). The model was significant (F(2, 67) = 88.075, p < 0.001), explaining 72.4% of accountability variance. Budget target clarity demonstrated a stronger association with village financial accountability than community participation. Effective participation may require accessible information, responsive institutions, and meaningful oversight mechanisms. Purposive sampling, a cross-sectional perception-based design, 70 respondents, and combined respondent groups limit generalizability and causal interpretation. This study contributes to village financial governance literature by distinguishing technical planning and participatory governance mechanisms. It highlights budget target clarity as a stronger correlate of accountability and identifies participation quality and institutional responsiveness as priorities for future research.
Co-Authors Agustinus Salle Arius Kambu Hesty T. Salle Juliana Waromi, Juliana Lukas Wenda Westim Ratang Wonar, Klara