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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Journal of Management and Social Sciences Jurnal Manajemen Riset Inovasi Jurnal Ekonomi, Akuntansi dan Perpajakan
Noor Endah Cahyawati
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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Pengaruh Strategi Pengelolaan Keuangan dan Aset terhadap Efektivitas Operasional Badan Penanggulangan Bencana Daerah (BPBD) Sulawesi Tengah Ichfa Farida Ramadhani; Noor Endah Cahyawati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2056

Abstract

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.
Co-Authors Dyah Ayu Noor Kharisma Fadhlurrahman Dwi Febrianto Gilang Fakhri Listyawan Ichfa Farida Ramadhani Isti Rahayu Isti Rahayu Kacahya Hanugrah Nantungga Nayaka Zaqy Hafidz Hidayat Nurtyas Mei Setiana Primanita Setyono Primanita Setyono Ramadani Hesti Kusuma Syarifah Najla Yunice Karina Tumewang