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All Journal Trikonomika: Jurnal Ekonomi Jurnal EMT KITA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Return : Study of Management, Economic and Bussines Jurnal Pengabdian Nasional (JPN) Indonesia
Puspita, Desy
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Return : Study of Management, Economic and Bussines

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Analysis of Differences in Local Government Financial Performance Before and After Expansion on Papua Island Halim, Ridha UL; Puspita, Desy
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.337

Abstract

Regional financial performance is an important indicator in assessing the effectiveness of financial management at the regional level. This study focuses on the comparison of the financial performance of Papua and West Papua Provinces before and after the division. This study aims to determine the differences in regional financial performance using various financial ratios after regional expansion in 2022. This research uses a descriptive qualitative approach with documentation as a data collection technique. The analysis was carried out through a comparison of the ratios of the degree of decentralization, dependence, independence, effectiveness of regional own-source revenue (PAD), and expenditure efficiency. The results showed that there were significant differences in the ratios of the degree of decentralization, dependency, independence, revenue effectiveness, and expenditure efficiency between Papua and West Papua Provinces before and after the division in 2022. The study concludes that pemekaran has affected regional financial performance, with changes in ratios reflecting higher dependence on central funds and decreased financial independence. This suggests the need for efforts to improve regional financial management capacity post-division.
Co-Authors Abdul Rahman Agustina Agustina Aini, Zahriatul Akbar, Indra Amalia, Cut Intan ambartiasari, Geta Aminuyati Ariansyah, Ricky Azlina Azlina, Azlina Azmy, Khairul Endiyani, Endiyani Euis Amalia Fitrian Rizky H, Khairita Halim, Ridha UL Hamdani Hamdani Hasbi, Khairita Indra Akbar Irhami, Irhami Jayawarsa, A.A. Ketut MARIA BINTANG Meysinta, Desti Putri Mirnawati Mirnawati Muchtar, Masruri Rahmat Arfan Renie Tri Herdiani, Renie Tri Sinaga, Desi Sufika, Arwina