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The role of School Operational Assistance (BOS) fund management on the quality of educational programs and student achievement at public junior high schools in Mimika Baru District, Mimika Regency Alamtiur Hutauruk; Mesak Iek; Risky Novan Ngutra
Review of Multidisciplinary Academic and Practice Studies Vol 2 No 1 (2025): February
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rmaps.v2i1.217

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Purpose: This study aims to analyze the role of School Operational Assistance (BOS) fund management in enhancing the quality of educational programs and student achievement at public junior high schools in the Mimika Baru District, Mimika Regency. Research/methodology: The research employs a descriptive qualitative approach with a case study design conducted at SMP Negeri 2 Mimika and SMP Negeri 11 Mimika. Data were collected through in-depth interviews with school principals, treasurers, teachers, and school committee members, as well as through direct observation and document analysis. Data analysis followed the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. Results: The findings indicate that BOS fund management in both schools generally aligns with technical guidelines. The funds are effectively utilized to support infrastructure development, procure learning materials, finance extracurricular activities, and improve teacher competencies. As a result, the program contributes positively to both the quality of education and student academic performance. Conclusions: Effective management of BOS funds at SMP Negeri 2 and SMP Negeri 11 Mimika significantly contributes to improving educational quality and student achievement. The funds are utilized in accordance with technical guidelines to support infrastructure, learning materials, extracurricular activities, and teacher development. Stakeholder involvement also enhances transparency and accountability in fund utilization. Limitations: This study is limited to two schools and adopts a purely qualitative perspective, which may not represent broader regional conditions or allow for quantitative measurement of impact. Contribution: This research offers valuable insights for policymakers and school administrators regarding the effective utilization of BOS funds to improve education quality and student outcomes, particularly in remote and diverse educational settings.
Partnership Strategy Patterns of Micro, Small, and Medium Enterprises in Increasing the Productivity of Crocodile Leather Artisans in Mimika Regency Bertha Parrangan; Mesak Iek; Yundy Hafizrianda
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i2.243

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Purpose: This study analyzes partnership strategies between MSMEs and stakeholders, particularly NGOs and financial institutions, to boost the productivity of crocodile leather craftsmen in Mimika Regency, Papua, focusing on market access, financial literacy, and sustainability. Methodology/approach: The research applies a qualitative descriptive case study approach. Data were collected through in-depth interviews, observation, and documentation involving MSME actors, local government agencies, and partner institutions. Thematic analysis was used to identify patterns, strengths, and challenges in collaborative practices. Results/findings: The findings show that strategic partnerships especially with NGOs and cooperative financial entities significantly improve production management, marketing outreach, and product value for local craftsmen. NGOs play a critical role in mentoring, capacity building, and ensuring sustainability through continuous engagement. However, the absence of formal contracts and inconsistent raw material supply remains a challenge. Conclusions: Collaborations with NGOs and financial institutions strengthen MSME capacity and market reach but require stronger institutional agreements to ensure resilience and sustainability. Limitations: The study is limited to one regency and focuses solely on crocodile leather MSMEs, with qualitative data restricting generalization. Contribution: This research offers a replicable partnership model for MSME empowerment in remote regions, combining financial inclusion with ongoing technical and managerial support.
Partnership strategy patterns of micro, small, and medium enterprises in increasing the productivity of crocodile leather artisans in Mimika Regency Parrangan, Bertha; Iek, Mesak; Hafiziandra, Yundy
Global Academy of Business Studies Vol. 1 No. 4 (2025): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i4.3581

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Purpose: This study aims to analyze partnership strategies between Micro, Small, and Medium Enterprises (MSMEs) and various stakeholders particularly NGOs and financial institutions in enhancing the productivity of crocodile leather craftsmen in Mimika Regency, Papua. It explores how institutional collaboration can strengthen market access, financial literacy, and business sustainability. Research/Methodology: The study employs a qualitative descriptive approach using a case study design. Data were collected through in-depth interviews, observation, and documentation involving MSME actors, local government agencies, and partner institutions. Thematic analysis was conducted to identify emerging patterns and collaborative mechanisms. Results: The findings indicate that strategic partnerships, especially with NGOs and cooperative-based financial institutions, significantly enhance production management, marketing outreach, and product value among local craftsmen. NGOs play a vital role in mentoring, capacity building, and ensuring sustainability through continuous engagement. Nonetheless, the lack of formal contractual agreements and irregular raw material supply remain major constraints. Conclusions: Strategic partnerships with NGOs and financial institutions effectively improve productivity, capacity, and market access for crocodile leather MSMEs in Mimika. Yet, vulnerabilities within the supply chain—stemming from informal contracts and material instability—continue to pose risks. Strengthening institutional agreements and supply systems is crucial for achieving long-term MSME resilience. Limitations: The study focuses on a single regency and sector, limiting generalization. Contribution: This research enriches MSME development literature by highlighting the significance of sustained institutional partnerships and proposing a replicable hybrid collaboration model integrating financial inclusion and technical assistance.
Regional Financial Performance After the Establishment of New Autonomous Regions in Papua Province Firdaus Failu; Mesak Iek; Hasan Basri Umar; Transna Putra Urip
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6868

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Purpose: This study analyses the financial performance of Papua Province during 2020 to 2024 and assesses how the establishment of new autonomous regions in 2022 reshaped its fiscal structure. Research Methodology: A descriptive quantitative design was applied to secondary data drawn from the audited Regional Budget Realisation Reports of Papua Province. Five ratios were computed, namely fiscal decentralisation degree, regional financial independence, local own source revenue effectiveness, financial efficiency, and expenditure harmony. Each result was interpreted against established interval criteria. The ratios were analysed descriptively on a year-by-year basis, and then jointly to understand the interaction among indicators and the structural fiscal implications of regional expansion in 2022. Results: The decentralisation degree averaged 8.15 percent and independence 9.46 percent, indicating strong reliance on central transfers. Revenue effectiveness reached 106.57 percent, reflecting conservative revenue targets. Efficiency worsened to 103.41 percent after regional splitting, while operating expenditure dominated at 84.94 percent compared to 15.05 percent for capital spending. Conclusions: Papua remains fiscally dependent, and regional expansion has not significantly improved financial performance. Limitations: The five-year scope, reliance on secondary data, and exclusion of non-financial variables limit analytical depth. Contributions: The study provides a diagnostic reference for policymakers in evaluating post-expansion fiscal stress and improving regional financial governance.
The Influence of Special Autonomy Funds and Regional Original Income on Economic Growth in Papua Province (2013–2022) Jelita Jitmau; Mesak Iek; Pisi Bethania Titalessy; Efannoris Arwimbar
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3808

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This study examines the impact of Special Autonomy Funds (SAF) and Regional Original Income (PAD) on the economic growth of Papua Province during the 2013–2022 period. Utilizing a quantitative descriptive approach, the research relies on secondary data from the Papua Province Statistics Bureau (BPS) and the Regional Financial Management Agency (BPKAD), focusing on annual financial reports. The data were analyzed using linear regression to measure the relationship between SAF, PAD, and economic growth. The findings reveal that SAF has a positive but statistically insignificant influence on economic growth. This outcome is attributed to suboptimal management and utilization of SAF, which limits its effectiveness in addressing community development needs. Conversely, PAD exhibits a significant positive influence on economic growth, primarily driven by high levels of government expenditure on regional development projects and financing. These results highlight the critical role of efficient resource allocation and fiscal management in promoting sustainable economic progress.
Analysis of the efficiency and effectiveness of the budget for the DPR's aspirational funds in Mimika Regency Nasrum Nasrum; Mesak Iek; Risky Novan Ngutra
Dynamics of Politics and Democracy Vol. 3 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/dpd.v3i2.3274

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Purpose: This study aims to evaluate the efficiency and effectiveness of the DPRD’s aspirational funds (Pokok Pikiran) in Mimika Regency, focusing on their impact on public welfare and alignment with regional development priorities. Research/methodology: A descriptive quantitative approach was used, with primary data collected through questionnaires and interviews with community members and stakeholders in the DPRD and local government. Secondary data included budget realization reports from 2022–2024. Effectiveness and efficiency were measured using ratio analysis. Results: The average effectiveness reached 95.3%, showing that most allocated funds were realized. However, efficiency declined, with the Pokok Pikiran share in direct spending dropping from 5.6% in 2022 to 2.89% in 2024, despite growing regional expenditure. Several programs, such as housing development, had limited welfare impact, suggesting poor alignment with strategic needs. Conclusions: While the funds were effectively utilized, their efficiency in enhancing public welfare was limited due to weak program impact and misaligned priorities. Strategic planning and targeting are necessary to improve outcomes. Limitations: The study is limited to one region and a short timeframe (three years), without comprehensive input from beneficiaries, limiting the assessment of long-term impacts. Contribution: This study offers empirical insights into DPRD fund management, identifying the gap between budget realization and public benefit. It informs policy improvements in fund prioritization, transparency, and welfare impact in decentralized governance.
Analysis of demand elasticity for processed salted fish at Maria Bintang Laut Cooperative, Diocese of Mimika, in Mimika Regency Dince Dina Lakupais; Mesak Iek; Risky Novan Ngutra
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 4 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i4.3404

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Purpose: This study aims to analyze the cost structure, revenue, income, break-even point (BEP), and demand elasticity for processed salted fish at the Maria Bintang Laut Cooperative, Diocese of Mimika, to assess business feasibility and provide strategic recommendations for income improvement. Research/methodology: The research employs a quantitative approach with a census of 60 active cooperative members out of 230 total artisans. Primary data were collected through structured interviews and field observations, while secondary data were sourced from cooperative records and government publications. Data analysis techniques include descriptive statistics, demand elasticity measurement, log-linear regression, and BEP analysis. Results: Findings indicate an increase in production from 986 kg in 2023 to 1,431 kg in 2024, alongside higher revenues (from IDR 19.72 million to IDR 35.7 million). However, despite rising revenues, the cooperative failed to reach BEP due to high production costs, especially labor and raw materials, resulting in losses in both years. The price elasticity of demand was calculated at 1.8, suggesting that demand is highly elastic, with higher prices followed by higher demand contrary to conventional economic theory but consistent with local market dynamics. Conclusions: Production and revenue rose, yet unprofitable; quality-driven demand requires pricing strategy and efficiency in labor and materials for profitability. Limitations: The study is limited by a small dataset (2023–2024), restricting statistical generalization. Contribution: This study provides practical insights for cooperatives in coastal communities to design cost efficiency, adaptive pricing, and quality-based strategies to strengthen economic sustainability.
The influence of efficiency and effectiveness in the utilization of school operational assistance funds on the quality of teaching and learning services: A Case study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Journal of Multidisciplinary Academic and Practice Studies Vol. 3 No. 2 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v3i2.3032

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Purpose: This study examines the influence of efficiency and effectiveness in the use of School Operational Assistance (BOS) funds on the quality of teaching and learning services in Indonesia. This research focuses on two junior high schools in Papua—SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura—which represent different demographic and resource contexts. Research/methodology: A mixed-method approach was applied, combining surveys, interviews, observations and document analysis. Quantitative data were tested using multiple linear regression, and qualitative insights were analyzed through content analysis. Results: Findings show that both efficiency (B = 0.670, p < 0.001) and effectiveness (B = 0.553, p < 0.001) in BOS fund utilization significantly improve the quality of teaching and learning. SMP Negeri 12 Mimika demonstrated higher efficiency, effectiveness, and overall service quality than SMP Negeri Naena Muktipura. BOS funds were used to enhance facilities, provide teaching aids, and support teacher training, although equitable access to training remained limited. Conclusions: Efficiency and effectiveness in BOS fund use are crucial for improving service quality, with efficient management exerting a stronger influence on facilities, teacher training, and learning tools. Transparent and well-targeted fund allocation is vital for improving educational outcomes. Limitations: This study was limited to two schools in Papua, potentially reducing its generalizability. Context-specific qualitative findings and time constraints also limited the perspectives of broader stakeholders. Contribution: This study adds to the educational finance and policy literature by showing how efficient and effective fund management enhances education quality in under-resourced settings, offering guidance for BOS policy improvements and school-level practices.
Regional Expenditure, Human Development Index, and Economic Growth: Panel Data Evidence from Saireri I Komang Giya Pramardika; Mesak Iek; Transna Putra Urip S
Global Academy of Business Studies Vol. 3 No. 2 (2026): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i2.4300

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Purpose: This study examines the effects of regional government expenditure on two key development outcomes — the Human Development Index (HDI) and economic growth — in the Saireri Customary Region of Papua Province, Indonesia. The four districts in this region (Biak Numfor, Kepulauan Yapen, Waropen, and Supiori) are characterized by a high dependence on central government transfers, significant inter-district HDI disparities, and heterogeneous economic growth trajectories. Despite these characteristics, an empirically rigorous analysis of regional expenditure effectiveness in this customary territory remains limited, particularly for the post-2015 period following Papua Special Autonomy Fund expansion. Research Methodology: A quantitative panel data approach was adopted, employing an unbalanced panel of 40 district-year observations across four districts from 2015 to 2024. Secondary data on HDI, GDP growth based on constant 2010 prices, and realized regional expenditure (transformed using the natural logarithm to normalize distribution) were obtained from BPS district-level statistical yearbooks (Kabupaten Dalam Angka) and Regional Government Financial Reports (LKPD). Two simple linear panel regression models were estimated: Model 1 with HDI as the dependent variable and Model 2 with economic growth as the dependent variable, both with (ln) regional expenditure as the predictor. Panel model selection followed the Chow (Pooled OLS vs. FEM) and Hausman (FEM vs. REM) tests. Heteroscedasticity was assessed using White’s test. The fixed effects model (FEM) was selected for Model 1 and the random effects model (REM) for Model 2. Results: Regional expenditure positively and statistically significantly affected the HDI (? = 14.724, t = 10.266, p = 0.000; Adjusted R² = 0.782). Cross-sectional fixed effects reveal that Biak Numfor has the strongest positive district-specific HDI trajectory (+4.21), while Supiori has the largest negative deviation (?3.42), reflecting structural disparities in public service delivery. Regional expenditure does not significantly influence economic growth in the Random Effect Model (? = ?0.359, t = ?0.154, p = 0.878; Adjusted R² = ?0.026), indicating that aggregate expenditure increases have not translated into measurable GRDP growth in the observation period. Conclusions: Regional expenditure in the Saireri Customary Region is significantly more effective in improving human development outcomes than in stimulating economic growth, suggesting structural weaknesses in the economic growth transmission mechanism of public expenditure in this remote Papua region. Limitations: The analysis uses aggregate regional expenditure without disaggregation by sector, the four-district, ten-year panel provides limited degrees of freedom, and causal inference is constrained by the cross-sectional dependence structure of the data. Contributions: This study provides the first systematic panel data analysis of regional expenditure effectiveness in the Saireri Customary Region, advancing the understanding of fiscal decentralization outcomes in remote Papua contexts and demonstrating the divergence between HDI and economic growth responses to government spending, a finding with direct implications for Papua Special Autonomy Fund allocation strategy.
KAJIAN TINGKAT PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA OTONOMI KHUSUS PAPUA BERDASARKAN TIPOLOGI WILAYAH Mesak Iek
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 1 No 1 (2014)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v1i1.2034

Abstract

Objective of the Study is to identify planning and financial management problem which are sourced from Papua's Special Autonomy Fund for education and health services in mountainous areas, difficult access areas and easy access areas. The approach used in this study is a case study which is one of the qualitative research approaches using inductive logic process. The scope of the study area is divided into three regions, namely easy access plains, coastal lowlands and difficult access, and mountains. Samples were taken according to the typology of district areas, namely: (a) the mountainous region : Jayawijaya, Tolikara, and Mountains, (b) difficult  access of coastal areas: Asmat regency, Yapen Islands, Keerom, (c) easy access plains areas : District Supiori, Merauke and Jayapura. Furthermore, 1 district and 2 villages were taken from each district. The samples were taken from each district in accordance with the studies that may represent the locus of social organization, executives and legislative those are SKPD and hospitals. While for the sample of villages/urban population were taken representatively from elementary school, junior high school and Health Center. And for the study of individual locus that represent the population are teachers, doctors, health workers, traditional leaders, religious leaders, and households are all Papuans so that the sample in this study amounted to 598 people. In this case, statistical descriptive analysis tool is used. This study found that the Management which is not optimal in 3 areas are Reporting and Internal Control. Activities funded by the special autonomy fund did not inform freely to the public. During this time the local government did not involve teachers, medical personnel and Papua native communities to do the planning, implementation and monitoring of spending special autonomy funds. During these activities are carried out by SKPD which is financed by the special autonomy funds are not openly communicated to all those in need: easy access areas, difficult access areas, and mountainous areas. At the planning stage, programs and activities funded by Autonomy funds are not transparent. The only real activity that is known by society is Respek (villages’ strategic planning development). Many activities where the source of activity and funds are still unknown by teachers, medical personnel, and the public. According to the society (sample), the management of special autonomy funds is not accountable. The local government is necessary to disseminate the activities that use special autonomy funds, as well as formal and informal information to the public about the activities that used special autonomy funds. All stakeholders need to be involved to participate in the management system of special autonomy fund. Musrembang format that has been carried out needs to be done properly.Keyword : Participation, Transparency, Accountability, Special Autonomy Funds
Co-Authors Agustin, Fitri Dyan Agustina Ester Antoh Agustina Sanggrangbano Alamtiur Hutauruk Andrew Philips Siagian Anna E. M. Tuwaidan Anselmus Pluto Iek Antoh, Agustina Antoneta M. Yoku Antonia Klara Ary Anjani Denis Balthazar Kreuta Bertha Parrangan Busiara, Abraham Charley M. Bisai Damaris M. Youwe Delvi Way, Jems Dince Dina Lakupais Efannoris Arwimbar Elsyan Rienette Marlissa Firdaus Failu Fitri Dyan Agustin Flora Yvonne de Quelyoe Hafiziandra, Yundy Hafizriandra, Yundy Halomoan Hutajulu Halomoan Hutajulu Halomoan Hutajulu Hans Z. Kaiwai Hasan Basri Umar I Komang Giya Pramardika Iek, Anselmus S. P. Ita Riana Jelita Jitmau Julio Yusua Iek Lakupais, Dince Dina Luis Z. Maray Maray, Luis Z. Maray, Luis Zadrak Maringga, Ferdi Marlin Reynke Hewada Marsi Adi Purwadi Muammar Rinaldi Muhammad Misbath Falah Nasrum Nasrum Nasrum Nasrum, Nasrum P. N. Patinggi Parrangan, Bertha Pisi Bethania Titalessy Puji Astuti Rachmaeny Indahyani Rahma Usman Reveline Octaviani Richard Patty Risdiyanto, Endro Risky Novan Ngutra Risky Novan Ngutra Robert A Steven Antoh Robert M. WST. Marbun Robert M.W.S.T Marbun Sarlota A. Ratang Sarlota Arrang Ratang Satria Pratama Selpi Siti Aminah Sorry, Maurid Sowe, Marthen Luther Stephani Inagama Timisela Surani Surani Thedorus Eli Magai Timisela, Stephani Inagama Tiodor Marpaung Tonni Upuya Transna Putra Urip Transna Putra Urip S Vivi Maniagasi Wenni febriana E. Sueni Yohanes Yanuarius Baru Yuliana Jitmau Yundy Hafizrianda Yundy Hafizrianda Yundy Hafizriandra