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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal AbdiMas Nusa Mandiri JUKESHUM: Jurnal Pengabdian Masyarakat Journal of Government Science Studies Jurnal Gici Jurnal Keuangan dan Bisnis Economics Learning Experience & Social Thinking Education Journal TPeT
Hans Victor Sitepu
Sekolah Tinggi Ilmu Ekonomi Gici
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Mathematics Nursing Physics Public Health Social Sciences Other

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Ketahanan Keuangan Provinsi Jawa Barat Selama Pandemi (Studi Pada 27 Kabupaten/Kota di Provinsi Jawa Barat) Hans Victor Sitepu; Mirza Melia Amatunnisaa; Janah; Baitiya Mu'minan; Misbahhudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.10811

Abstract

Covid-19 has had a great global influence, notably in Indonesia. West Java, Indonesia's most populous province, is expected to pursue economic recovery policies throughout the epidemic, albeit this has not been practically proven. This study sought to determine whether there were substantial disparities in the financial performance of 27 regencies/municipalities in West Java Province before and throughout the pandemic over a two-year period (2018–2021). Mathematical computations, descriptive statistics, and inferential analysis using paired t-test calculations for each average financial performance metric were used. Despite the difficult conditions during the pandemic, this study reveals that numerous regencies/municipalities in the West Java Province region had positive financial outcomes. Ten regencies/ municipalities saw a rise in fiscal decentralization, effectiveness ratio, and efficiency ratio. Aside from that, 8 districts/cities gained independence throughout the epidemic. Not to mention that six regencies/cities showed increased growth rates during the outbreak.
ASSESSING FISCAL EFFICIENCY IN INDONESIAN REGIONAL GOVERNMENT FINANCIAL MANAGEMENT: A SLACK-BASED MEASURE AND MALMQUIST INDEX APPROACH Hans Victor Sitepu; Israfil Munawarah; Natanael Waraney Gerald  Massie
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.910

Abstract

This study evaluates the fiscal efficiency of regional financial management in Indonesia during 2013–2023 and provides evidence to inform policy reform. Using panel data from 133 regencies/ municipalities in four populous provinces, this study applies output-oriented Data Envelopment Analysis (DEA) with Slack-Based Measure (SBM) and Malmquist Index models to measure static and dynamic fiscal efficiency. The findings show North Sumatra as the highest fiscal efficiency despite having the smallest average budgets, while West Java leads the fiscal performance frontier. The study calls for stronger central and provincial regulatory frameworks to improve spending allocation, absorption, and overall regional fiscal efficiency. It also contributes to the decentralization literature by offering evidence-based insights for adaptive and sustainable regional governance.
How Did Bekasi City’s Local Government Navigate The Turbulence Using Accounting and Financial Management? Hans Victor Sitepu
Journal of Government Science Studies Vol 4 No 2 (2025): Oktober 2025
Publisher : Prodi Ilmu Pemerintahan, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jgssvol4issue2page94-111

Abstract

Despite facing significant turbulence from many internal challenges, the Bekasi municipal government is able to handle regional finances effectively to provide prosperity to all of its inhabitants. The purpose of this study was to investigate the numerous causal elements that have enabled Bekasi City to reach this famous reputation. This study using descriptive quantitative approach to analyze financial performance of Bekasi City. Six local government financial indicators are utilized to investigate this, including Fiscal Decentralization Ratio, Local Financial Independence Ratio, Capital Expenditure Activity Ratio, Operating Expenditure Activity Ratio, Effectiveness Ratio, and Growth Ratio. The six indicators are calculated using performance figures from the Bekasi City Regional Government Audited Financial Report from 2018 to 2023. The Fiscal Decentralization Ratio, Operating Expenditure Ratio, Capital Expenditure Ratio, and Growth Ratio all improved but remained in the same level from 2018 to 2023, whereas the Local Financial Independence Ratio and Effectiveness Ratio improved over the last four years. This study contributes empirical insights to demonstrate how public sector’s financial management can be utilized by municipal government to face challenging times. The researcher anticipates that additional research will help to better understand the empirical reasons of the numerous financial performance occurrences identified in this study.
Co-Authors Baitiya Mu'minan Damarsari, Errica Ichwan Israfil Munawarah Janah Manullang, Rosanni Mirza Melia Amatunnisaa Misbahhudin Natanael Waraney Gerald  Massie Pratiwi, Eliza Septiani Ramasari, Aulia Setiawati, Novilia Sofyan Saepurrohman, Panji Sudjana, Krisna