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All Journal Indonesian Journal of Economics and Bussiness KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE Jurnal Manajemen dan Bisnis KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Bina Bangsa Jurnal Ekonomi dan Bisnis Jurnal Manajemen Dan Bisnis Golden Ratio of Finance Management East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Science and Technology (FJST) The Community Engagement Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Cenderabakti: Jurnal Pengabdian Kepada Masyarakat Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of International Conference Proceedings Golden Ratio of Data in Summary DEVOTE: Jurnal Pengabdian Masyarakat Global Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Ilmiah Ekonomi dan Manajemen BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Inovasi Global Journal of Innovative and Creativity Celebes Journal of Community Services Adhigana Papua : Jurnal Ilmiah Magister Manajemen
Westim Ratang
Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Journal of Innovative and Creativity

 1 
Analisis Efisiensi Dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Tolikara Yeperson Narek; Westim Ratang; Jhon U. Blesia
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7064

Abstract

The study purpose was. This study aims to analyse the efficiency, effectiveness, and optimisation efforts of regional financial management in Tolikara Regency during the period 2015–2022. Materials and methods. The assessment was carried out through an analysis of efficiency and effectiveness ratios based on a comparison between revenue realisation, expenditure realisation, and budget targets, and was reinforced with qualitative data from interviews with local financial management officials. Results. The results showed that regional financial management in Tolikara Regency was not yet optimal. The main obstacles affecting financial performance included: slow court proceedings and APBD (Regional Budget) determination, delays in DPA (Regional Budget Allocation) distribution, internet network constraints, and geographical challenges that hampered communication and financial reporting. The average level of efficiency in regional financial management during the research period was 95.15%, indicating that performance was in the inefficient category, as expenditure realisation was relatively high compared to revenue. Meanwhile, the average level of effectiveness was 90.49%, which is in the effective category, although it did not reach the ‘highly effective’ standard (≥100%). Conclusions. Efforts to optimise PAD that have been and need to be undertaken include intensification strategies—such as strengthening tax collection administration, supervision, and increasing the capacity of the apparatus—and extensification strategies through the development of new sources of revenue such as the tourism sector, kiosks/MSMEs, and the potential of forest products. The largest contributor to PAD to date is restaurant tax, while data on regional levies is not yet available.
Co-Authors Adolf Z. D. Siahay Aedah, Nur Agustina Ivonne Poli Agustina Sanggrangbano Agustinus Salle Agustinus Salle, Agustinus Andarias Kuddy Andarias Kuddy Antoh, Agustina Ester Arius Kambu Bauw, Lily Bonifasia Elitha Bharanti Cornelia Matani Djawa, Ferdinant Martinus Due G. B. Sihombing Elimelek Ramandey Elsyan R. Marlissa Elsyan Rienette Marlissa Enrico A, Gregorius A. Fatma Yunus Ferdinant Martinus Djawa Gabriel Yusuf Gabriel Yusuf Giovania, Gian Gregorius Adista Enrico Astawa Halomoan Hutajulu Halomoan Hutajulu Heluka, Isak Henderina Morin, Henderina Herlina Irianti Mulyono Herlina Irianti Mulyono Hesty T. Salle Hesty T. Salle Hesty Theresia Salle Ibrahime, Ibrahime Ilham Ilham Ivana K. Wamafma Jhon U. Blesia Jhon Urasti Blesia, Jhon Urasti Juliana Waromi, Juliana Kambu, Arius A. Kambuaya, Balthazar Kambuaya, Quincy F. Kristin Sawen KURUWAY, MAGDALENA Layuk, Paulus K Allo Layuk, Paulus K. Allo Layuk, Paulus Kombo Allo Layuk, Teo Allo Lenny M. Manali Makkulasse, Muh. Arsal Manalip, Lenny M. Maranatha Siregar Marcelinus A. Salle Marlissa, Elsyan R Marlissa, Elsyan R. Martino Wibowo Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Mery Pegome Mery Pigome Mollet, Julius Ary Mulyono, Herlina Irianti Munte, Perawati Nickanor Kaladius Reumi Wonatorey Nickanor Wonatorey Novi Trihadi Nugroho, Gabriel Yusuf Adhi Nur Aedah Nur Asmarani Nur Asmarani, Nur Orpaniati Rantepulung Paliman, Felisia Asri Pamfilia Ferdinanda Montayop Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Perakwati Munte Permana, Insan Poli, Agustina Ivonne Puspawati, Ni Nengah Vera Rambet, John Ryan Ardiles Risanti, Dwi Risky Novan Ngutra Rizal, Fathu Rosalin Ledi Diana Anauw Rosihan Rosihan Ruben Tuhumena S, Suhely Salle, Hesti Salle, Marcel Sara Marlyn Paru Sarlota Arang Ratang Selvi, Selvi Lumempouw Sihombing, Due G. B. Siti Rofingatun Situmorang, Deni Lizawani Stevanus Thane SULTAN, ZULKIFLI Suronoto, Muhajir Syaikhul Falah Syauta, Jack H. Tamba, Delima Tangka, Etni Tupamahu, Shanthy Shinta Ulfah Rizky Muslimin Vince Tebay Wandimbo, Rosita Wenda, Lukas Wonar, Klara Wonatorey, Nickanor Kaladius Reumi Yeperson Narek Yeperson Narek Yohanis Rante Yosephina Ohoiwutun Yuli Antikasari