Analysis of the Effectiveness and Efficiency of Performance Management on Financial Performance Papua Province
Artikel
Apr 30, 2025
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.
Keywords
Effectiveness and Efficiency of Financial Management
Financial Performance
SWOT Analysis
References
1
Adula, M., Kant, S., & Birbirsa, Z. A. (2022). Systematic literature review on human resource management effect on organization performance. Annals of Human Resource Management Research, 2(2), 131-146. doi:https://doi.org/10.35912/ahrmr.v2i2.1418
2
Andry, H., & Handrian, E. (2017). E-Implementation of E-Government In Regional Financial Management (Study at the Regional Finance and Asset Management Board of Riau Province). Paper presented at the International Conference on Democracy, Accountability and Governance (ICODAG 2017).
3
Antasena, D., Crisstin, Y., & Silawati, D. (2023). Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah. Nian Tana Sikka: Jurnal ilmiah Mahasiswa, 1(3), 51-70. doi:https://doi.org/10.59603/niantanasikka.v1i3.49
4
Aryadi, F., Ahadiat, A., & Ribhan, R. (2020). Financial performance of Bandar Lampung City Government (Comparing the accountability of two mayor periods: 2006 – 2010 vs 2011 – 2015). International Journal of Financial, Accounting, and Management, 2(3), 213-225. doi:https://doi.org/10.35912/ijfam.v2i3.232
5
Christia, A. M., & Ispriyarso, B. (2019). Desentralisasi Fiskal dan Otonomi Daerah di Indonesia. Law Reform, 15(1), 149-163. doi:https://doi.org/10.14710/lr.v15i1.23360
6
Ebuka, A. A., Nzewi, H. N., Gerald, E., & Ezinne, K. M. (2020). Digital literacy in a post Coronavirus era: a management perspective for small businesses in Africa. Annals of Management and Organization Research, 1(3), 203-212. doi:https://doi.org/10.35912/amor.v1i3.410
7
Emmanuel, O. O. (2023). Dependency and underdevelopment in the third world countries: A Nigeria experience. Journal of Governance and Accountability Studies, 3(2), 137-155. doi:https://doi.org/10.35912/jgas.v3i2.1964
8
Fauzi, F. Z., Mayor, D. E., & Liauw, G. (2023). The Direction of Papua Development: Is A New Autonomous Region the Answer?. Policy & Governance Review, 7(1), 1-20. doi:https://doi.org/10.30589/pgr.v7i1.609
9
Hafizrianda, Y., Purbariani, I. A., & Kekry, B. P. N. (2019). Analisis Kualitas Pengelolaan Keuangan Daerah di Provinsi Papua. Keuda (Jurnal Kajian Ekonomi Dan Keuangan Daerah), 4(3), 92-113. doi:https://doi.org/10.52062/keuda.v4i3.1094
10
Halim, A. (2004). Akuntansi Keuangan Daerah. Jakarta: Penerbit Salemba Empat.
11
Insani, A., Rahayu, S., & Erwati, M. (2023). Determinan Kinerja Keuangan Pemerintah Daerah. Akurasi: Jurnal Studi Akuntansi dan Keuangan, 6(1), 109-125. doi:https://doi.org/10.29303/akurasi.v6i1.343
12
Kaharrukmi, D., & Adli, A. (2022). The Effect of Budget Execution Performance and Asset Management Performance on the Quality of Financial Statements Moderated by Disclosure of Financial Statements (Empirical Study on Ministry of Public Works and Housing). Saudi J Econ Fin, 6(3), 87-97. doi:https://DOI:10.36348/sjef.2022.v06i03.001
13
Karlinda, E., Rheza, B., Damanik, M. I., Agustine, T. E., & Sianturi, M. N. (2015). Optimalisasi Fiskal bagi Pertumbuhan Ekonomi Daerah: Peran Belanja Operasional dan Belanja Modal dalam APBD. Jakarta: Komite Pemantauan Pelaksanaan Otonomi Daerah.
14
Kim, S., Lee, Y., & Kim, T. (2022). The relationship between fiscal decentralization and trust in government: evidence from the South Korean case. International Review of Administrative Sciences, 88(2), 373-389. doi:https://doi.org/10.1177/0020852320933325
15
Ludani, M. M., Tampi, G. B., & Pombengi, J. D. (2015). Akuntabilitas dalam Pengelolaan Keuangan Daerah (Suatu Studi pada Dinas Pendapatan Daerah Kabupaten Banggai Kepulauan). Jurnal Administrasi Publik, 2(29), 1-9.
16
Mahmudi. (2019). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: Unit Penerbit dan Percetakan STIM YKPN.
17
Masdar, R., Furqan, A. C., Masruddin, M., & Meldawaty, L. (2021). The role of transparency and professional assistance in regional financial management in the Indonesian regional governments. Journal of Public Affairs, 21(3), e2666. doi:https://doi.org/10.1002/pa.2666
18
Muslihudin Bani Muhtarom, F. M., Siti Jaroyatun Nikmah, Khoirul Anwar4. (2023). Analisis SWOT Universitas Melaka sebagai Strategi Pengembangan Universitas Nahdlatul Ulama Surakarta. Studi Ilmu Manajemen dan Organisasi, 4(2), 87-99. doi:https://doi.org/10.35912/simo.v4i2.1942
19
Ohoiwutun, O. (2023). Dynamics of the Implementation of the Papua Province Bureaucratic Reform Agenda. Formosa Journal of Applied Sciences, 2(6), 1301–1316. doi:https://doi.org/10.55927/fjas.v2i6.4723
20
Prihandaka, D. J. P., Rohman, I. Z., & Wijaya, N. H. S. (2022). Supportive leadership and employee creativity: Will Leader-Member Exchange mediate the relationship. Annals of Management and Organization Research (AMOR), 4(1), 35-45. doi:https://doi.org/10.35912/amor.v4i1.1477
21
Rhamadhani, R. F., & Edeh, F. O. (2024). Citizen Participation and Digital Governance in Public Sector Accountability. Sinergi International Journal of Accounting and Taxation, 2(4), 200-210. doi:https://doi.org/10.61194/ijat.v2i4.715
22
Rizqon, A. L., Husni, I. S., Shuaibu, M. A., Ahmed, I., & Muhammad, A. M. (2024). Impact Of Transparency, Accountability, And Management Quality On Muzakki Interest. FINANSIA: Jurnal Akuntansi dan Perbankan Syariah, 7(1), 117-134. doi:https://doi.org/10.32332/finansia.v7i1.8736
23
Sabili, E. H., & Sunaningsih, S. N. (2022). Peran BPKAD dalam Penyajian Data Keuangan Daerah yang Transparan dan Akuntabel. Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan, 16(6), 2083-2093. doi:http://dx.doi.org/10.35931/aq.v16i6.1379
24
Sulila, I. (2019). The effect of human resource competency and implementation of SIMDA on the quality of financial statement at BPKAD Office of Gorontalo city. Publik (Jurnal Ilmu Administrasi), 8(1), 67-74. doi:http://dx.doi.org/10.31314/pjia.8.1.67-74.2019
25
Susanti, S., Reniati, R., & Warlina, L. (2024). Analysis of service quality on consumer satisfaction data from the central statistics agency of Belitung Regency. Journal of Multidisciplinary Academic Business Studies, 2(1), 199-213. doi:https://doi.org/10.35912/jomabs.v2i1.2534
How to Cite
Sjuaib, S. R., Mollet, J. A., & Kaiwai, H. Z. (2025). Analysis of the Effectiveness and Efficiency of Performance Management on Financial Performance Papua Province. Studi Akuntansi Dan Bisnis Indonesia, 1(2), 75–91. https://doi.org/10.61401/sabi.v1i2.206
Section
Artikel
Authors
S
Syaiful Rizal Sjuaib
Universitas Cenderawasih, Jayapura, Papua, Indonesia
J
J. Ary Mollet
Universitas Cenderawasih, Jayapura, Papua, Indonesia
H
Hans Z. Kaiwai
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Downloads
Published
Published
Apr 30, 2025
