Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Business Management Outline Journal of Management and Accounting
Busiara, Abraham
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Outline Journal of Management and Accounting

 1 
Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023 Busiara, Abraham; Iek, Mesak; Hutajulu, Halomoan; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/twc2tf55

Abstract

This study analyzes the financial performance of the Jayawijaya Regency Government from 2013 to 2023 using key financial ratios: autonomy, effectiveness, growth, and efficiency. The research employs a mixed-method approach, combining quantitative analysis of budget realization data with qualitative insights from key informants. The results show that while the effectiveness of locally generated revenue (PAD) was high—averaging 166.38%—the autonomy ratio remained critically low at 6.44%, reflecting substantial dependence on central transfers. Growth in revenue and expenditure was also suboptimal, falling below 30%, while efficiency ratios hovered around 99%, indicating limited fiscal flexibility. Strategic responses identified include digital tax reform, diversification of PAD sources, and creation of local enterprises. Despite promising policy directions, structural limitations such as geographic isolation and administrative capacity remain major obstacles. The study concludes that sustainable fiscal management in special autonomy regions requires not only technical effectiveness but also systemic reforms in institutional governance and local economic empowerment. The findings offer a valuable reference for policymakers seeking to enhance regional financial resilience in Indonesia's decentralized governance framework.
Co-Authors Halomoan Hutajulu Mesak Iek Muammar Rinaldi