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All Journal Studi Akuntansi dan Bisnis Indonesia Riset Akuntansi dan Bisnis Indonesia
J. Ary Mollet
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Economics, Econometrics & Finance

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Analysis of the Effectiveness and Efficiency of Performance Management on Financial Performance Papua Province Syaiful Rizal Sjuaib; J. Ary Mollet; Hans Z. Kaiwai
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.206

Abstract

Purpose: This study aims to measure the effectiveness and efficiency of regional financial management performance in Papua Province, identify obstacles in the management of regional financial performance, and formulate strategies to improve financial management in order to enhance financial performance of Papua Province. Methodology/approach: This research employs a mixed-methods approach. Data were collected through interviews and documentation. Data analysis techniques include quantitative analysis using financial ratios, qualitative analysis, and SWOT analysis. Results/findings: Papua’s financial performance shows strengths in local revenue collection and debt service. However, challenges persist, including unstable revenue growth, low fiscal independence, and inefficiencies in spending. Conclusions: Despite progress, weaknesses in governance, human resources, and digital systems limit financial sustainability. Systemic reform is needed to strengthen performance. Limitations: The study is limited to the 2019–2023 period and focuses only on provincial-level data, excluding sub-unit analyses. Contribution: This research offers practical recommendations for improving financial governance and supports regional autonomy efforts in challenging contexts.
Analysis of the Effectiveness of Budget Management of Additional Employee Income (TPP) at the Youth and Sports Office of Papua Province Risally Imelda Retraubun; J. Ary Mollet; Risky Novan Ngutra
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.260

Abstract

Purpose: This study examines the effectiveness of Employee Performance Supplement (TPP) budget management at the Papua Province Youth and Sports Office, focusing on output, outcome, and key implementation challenges. Research/methodology: This study uses a qualitative approach with data collection techniques through interviews, documentation, and budget and staffing document reviews. Results: The TPP’s administrative management is effective, shown by proper documentation and budget realization. However, its role as a performance incentive remains weak since TPP amounts are not yet linked to attendance or measurable results, limiting its impact on discipline and productivity. Conclusions: TPP budget management is administratively effective but weak in boosting performance. Incentives are not tied to attendance or output, and delays plus poor evaluation reduce its motivational impact. Limitations: This study is limited to a single institution, with a small sample size and no quantitative performance metrics, which restricts the generalizability and depth of the analysis. Contribution: This study highlights the gap between budget compliance and performance outcomes, and offers recommendations for integrating attendance and performance data into the incentive system.
Co-Authors Hans Z. Kaiwai Risally Imelda Retraubun Risky Novan Ngutra Syaiful Rizal Sjuaib