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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Management Studies and Entrepreneurship Journal (MSEJ) JAKED Golden Ratio of Finance Management Eduvest - Journal of Universal Studies Bata Ilyas Educational Management Review Jurnal Kajian Ekonomi dan Studi Pembangunan (JKESP)
Agustinus Salle
Universitas Cenderawasih
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Neuroscience 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.
ANALISIS PENATAUSAHAAN ASET TETAP DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TELUK BINTUNI Ira Selviana Biloro Werbette; Agustinus Salle; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the optimization of regional asset administration conducted by the Regional Financial and Asset Management Agency (BPKAD) of Teluk Bintuni Regency. The primary focus includes the asset administration process, the constraints encountered during implementation, and optimization strategies to improve effectiveness and efficiency. The study employs a qualitative-descriptive method with an exploratory approach. Data were collected through in-depth interviews with relevant officials and documentation studies of the Audit Board of Indonesia (BPK) reports, regional financial statements, and applicable regulations. Thematic analysis was utilized to identify key patterns and themes related to regional asset management. The results indicate that while asset administration in Teluk Bintuni Regency refers to Government Regulation (PP) No. 27 of 2014 and utilizes the Regional Management Information System for Regional Property (SIMDA BMD), several significant obstacles remain. These include low discipline among asset users, disorganized recording practices, weak coordination between Regional Government Agencies (OPD), and limited human resource competency in asset administration. To optimize management, this study recommends several strategies: increasing compliance through socialization and the enforcement of sanctions, improving technology-based recording systems for better accuracy and transparency, and strengthening inter-agency coordination through stricter reporting mechanisms. Furthermore, enhancing human resource capacity through training and certification is crucial to ensuring effective regional asset management.
Analisis Kualitas Anggaran Pendapatan Dan Belanja Daerah Kabupaten Mimika Tahun 2018-2021 Yundy Hafizrianda; Ida Ayu Purba Riani; Agustinus Salle
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 9 No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v9i3.3253

Abstract

This study aims to: (1) measure and analyze the performance of APBD management in Mimika Regency; (2) evaluate and analyze the quality of the Mimika Regency APBD; and (3) formulate recommendations for better quality APBD management policies in the future that can provide impetus for the acceleration of Mimika Regency's socio-economic development. The approach used in this study is a quantitative approach, in which the APBD quality assessment refers to eight APBD performance indicators measured using an ordinal scale and a composite index to obtain a value for the quality of APBD management in a given year. The results of data processing show that in 2018, the quality value of the Mimika Regency APBD only reached 72.92 points, which was included in the "less quality" category. Then in 2019, there was an increase in the quality of the Mimika Regency APBD with a value of 79.17 points, which was in the "sufficient quality" category. Likewise, for 2020, even though there was a decrease in the quality score compared to the previous year, it was still in the "sufficient quality" category with a quality score of 77.08 points. For the results of the 2021 assessment, there was a decrease compared to 2020, with an APBD quality score of 75.00 points, which caused the quality category to fall back to "less quality." Overall, the quality of the Mimika Regency APBD during 2018–2021 is indicated to be not yet satisfactory, which is most dominant due to the late determination of the APBD, the low level of fiscal independence, the non-fulfillment of the allocation of capital expenditures and education expenditures according to regulations, and the regional expenditures that have not been effective in accelerating economic growth and poverty reduction. Key Words : APBD Performance Indicator, Composite Index, APBD Quality
Analisis Efektivitas dan Efisiensi Pengelolaan Anggaran Belanja Daerah di Kabupaten Jayapura Ester Ester; Agustinus Salle; Yundy Hafizrianda; Elsyan Rienette Marlissa; Westim Ratang; Ida Ayu Purba Riani
Bata Ilyas Educational Management Review Vol. 6 No. 2 (2026): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i2.4088

Abstract

Penelitian ini bertujuan menganalisis efektivitas dan efisiensi pengelolaan anggaran belanja daerah Kabupaten Jayapura periode 2020–2024 serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan metode campuran dengan desain sekuensial eksplanatori. Data kuantitatif bersumber dari Laporan Realisasi Anggaran Pemerintah Kabupaten Jayapura, sedangkan data kualitatif diperoleh melalui wawancara dengan lima informan yang terlibat dalam perencanaan, penganggaran, perbendaharaan, dan akuntansi daerah. Data dianalisis menggunakan rasio efektivitas dan efisiensi serta analisis tematik untuk menjelaskan hasil pengukuran kuantitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas belanja daerah meningkat dari 78% pada 2020 menjadi 96% pada 2022, kemudian tetap berada dalam kategori efektif pada 2023 sebesar 95% dan 2024 sebesar 91%. Tingkat efisiensi berada pada kisaran 59%–69%, sehingga tergolong efisien hingga sangat efisien berdasarkan kriteria yang digunakan. Capaian tersebut menunjukkan adanya perbaikan dalam kesesuaian antara anggaran dan realisasi belanja. Namun, pengelolaan anggaran masih dipengaruhi oleh perubahan prioritas akibat dinamika politik dan kondisi lapangan, keterlambatan pelaksanaan dan pengendalian belanja, kapasitas sumber daya manusia yang belum merata, serta koordinasi antarperangkat daerah yang belum optimal. Peningkatan kinerja anggaran memerlukan penguatan perencanaan terintegrasi, pengendalian pelaksanaan, peningkatan kompetensi aparatur, koordinasi antar-OPD, serta optimalisasi sistem informasi keuangan daerah.
Co-Authors Alfiana Antoh Andika Rante Anthonius H. Citra Wijaya Ari Ardianti Arius Kambu Betrix S.F. Mami Cindy Arifani Cornelia Desiana Matani Dewi Rasmi Dian Junita Dewi Efendi Jikwa Elsyan Rienette Marlissa Ester Ester Hesty Theresia Salle Ida Ayu Purba Riani Ira Selviana Biloro Werbette Irvan Krisna Arsad Irwanto Rante Juliana Waromi, Juliana Kurniawan Patma Lukas Wenda Mariolin Ance Sanggenafa Maylen K. P. Kambuaya Meinarni Asnawi, Meinarni Moses Demetouw Nurmin Fimbay Pangayow, Bill J.C Paulus K. Allo Layuk Paulus K. Allo Layuk Putri Ratnasari Sria Kogoya Susan Rondonuwu Syaikhul Falah Vania Annissa Holle Vinsensius Jehandu Westim Ratang Willem Waroy Wonar, Klara Yundy Hafizrianda