Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
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
Agustinus Salle
Universitas Cenderawasih
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
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.
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 Hesty Theresia Salle 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