Analisis Efisiensi Dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Tolikara
DOI:
https://doi.org/10.31004/joecy.v6i1.7064Keywords:
Local Financial Management, Efficiency, Effectiveness, PAD Optimisation.Abstract
The study purpose was. This study aims to analyse the efficiency, effectiveness, and optimisation efforts of regional financial management in Tolikara Regency during the period 2015–2022.
Materials and methods. The assessment was carried out through an analysis of efficiency and effectiveness ratios based on a comparison between revenue realisation, expenditure realisation, and budget targets, and was reinforced with qualitative data from interviews with local financial management officials.
Results. The results showed that regional financial management in Tolikara Regency was not yet optimal. The main obstacles affecting financial performance included: slow court proceedings and APBD (Regional Budget) determination, delays in DPA (Regional Budget Allocation) distribution, internet network constraints, and geographical challenges that hampered communication and financial reporting. The average level of efficiency in regional financial management during the research period was 95.15%, indicating that performance was in the inefficient category, as expenditure realisation was relatively high compared to revenue. Meanwhile, the average level of effectiveness was 90.49%, which is in the effective category, although it did not reach the ‘highly effective’ standard (≥100%).
Conclusions. Efforts to optimise PAD that have been and need to be undertaken include intensification strategies—such as strengthening tax collection administration, supervision, and increasing the capacity of the apparatus—and extensification strategies through the development of new sources of revenue such as the tourism sector, kiosks/MSMEs, and the potential of forest products. The largest contributor to PAD to date is restaurant tax, while data on regional levies is not yet available.
References
Arsyad Lincolin, 2005. Pengantar Perencanaan Pembangunan Ekonomi Daerah, Edisi kedua, Penerbit BPFE Yogyakarta
C.S.T.Kansil, 2001, Sistem pemerintahan Indonesia, penerbit Bumi Aksar.
Devas,Nick Brian Binder,Anne Booth,Kenneth Davey and Roy Kelly,1989, Keuangan Pemerintah Daerah di Indonesia , UI-Press,Jakarta
Halim Abdul, 2004, akuntansi sector publik keuangan daerah, penerbit Salemba Empat Jakarta
Jhingan (1997), Ekonomi Pembangunan dan Perencanaan, Penebit PT. Raja Grafindo Persada, Jakarta.
Kuncoro Mudrajat , 2004, otonomi dan pembangunan daerah, penerbit Erlangga Jakarta
Koncoro Mudrajad,1995,Desentralisasi Fiskal di Indonesia, Dilema Otonomi dan Ketergantungan, Majalah Prisma, No, 3-17.
Mardiasmo, 2004 efisiensi dan efektifitas, penerbit Andy Jakarta Nurlan Darise, 2006, pengelolaan keuangan daerah, penerbit Indeks Jakarta
Saragih Juli Panglima,2003, Desentralisasi Fiskal dan Keuangan Daerah dalam Otonomi,Penerbit Ghalia Indonesia,Jakarta.
Soetisna Momon, Sandjaya, dan Syahraan Basah, studi kasus tentang Otonomi Daerah
Sukirno Sadono, 2006. Ekonomi Pembangunan, Edisi ke-2, Penerbit Kencana Predana Media Group
Suparmoko M.A ,2002,Ekonomi Publik untuk Keuangan dan Pembangunan Daerah, Edisi pertama,penerbit Andi,Yogyakarta.
Suparmoko,M.A., 2003. Keuangan Negara dalam teori dan praktek, Edisi ke-5, Penerbit BPFE Yogyakarta. Pedoman Penyelenggara Pemerintahan dan Pembangunan Daerah & Hibah untuk Daerah, penerbit Bp.Cipta Jaya. Jakarta
Suseno, T, Widodo. (1999). Pengantar Ekonomi Makro. Penerbit Erlangga Jakarta
Tolikara dalam Angka (2023), Pusat Statistik Kabupaten Tolikara
Todaro M. P, (1997) Pembangunan Ekonomi Di Dunia Ketiga, Jilid 1. Penerbit Erlangga Jakarta
Undang-Undang Otonomi Daerah No 32 Tahun 2004, Penerbit Sinar Grafika
Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah,Fokusmedia,Bandung
Undang-undang otonomi daerah,edisi revisi tahun 2006,Penerbit Fokusmedia,Bandung
Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah, Penerbit Fokusmedia,Bandung
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Yeperson Narek, Westim Ratang, Jhon U. Blesia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
