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Adolf Z. D. Siahay
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Economics, Econometrics & Finance

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The Impact of the Characteristics of Local Governments and the Results of BPK Audits on the Performance of Governance in Papua and West Papua Adolf Z. D. Siahay; Rezianof R. Siahay
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.6505

Abstract

This research aims to empirically test the effect of the characteristics of local government, namely regional size, regional wealth, fiscal dependence, and regional spending, as well as the results of BPK audits including audit findings and audit opinions on the performance of local government administration in Papua and West Papua provinces. This research used data from 40 eligible regencies/cities in those provinces out of 42. According to the results of the findings, each indicator measuring local government characteristics was measured through the ratio of fixed assets to total assets, the ratio of locally generated revenue (PAD) to total regional income, the ratio of balancing funds to total regional income, in addition to capital expenditure-to-total regional expenditure ratio, significantly affected the performance of local government administration, as did audit results from the BPK; which in this case are assessed through the ratio of BPK findings against the total regional expenditures, as well as audit opinions on a four-point scale. Regional wealth, fiscal dependence, and audit opinions all have a positive and significant impact on local government performance. In contrast, regional size and regional expenditure, which were expected to exert a positive impact, have a negative but statistically non-significant effect. Audit findings also show a negative impact, but this relationship is statistically insignificant. This study contributes to the understanding of the financial and audit-related variables affecting governance performance in the context of Papua and West Papua.
Financial Management Policy of Transfer to Regional and Village Funds, Regional Budget, and Special Autonomy Adolf Z. D. Siahay
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7237

Abstract

Fiscal decentralization highlights the importance of central government transfers, which aim to reduce income disparities and promote regional development. The effectiveness of these transfers depends on the ability of local governments to manage and allocate funds according to the needs of the community. The purpose of this study is to analyze and highlight several articles published on financial management policies for transfers to regions and villages, regional revenue and expenditure budgets, and special autonomy. The methods used include a literature review to determine how well financial management policies work and their impact on fiscal autonomy, by looking at regions with and without special autonomy. Selected articles published in the last 10 years (2019-2024) were used to ensure relevance to the current policy context. All these results highlight the importance of financial management policies in supporting regional autonomy and growth, particularly through good governance and effective resource allocation. This study concludes that the efficient implementation of policies is key to ensuring that local governments can manage allocated finances and align them with regional development objectives. This is important for promoting local autonomy and achieving sustainable economic growth. These impacts highlight the importance of financial management policies in determining local autonomy and growth, emphasizing the need for well-planned policy formulation and implementation.
Co-Authors Rezianof R. Siahay