Effectiveness of Regional Financial Management in the Regional Government and Autonomy Bureau of the Regional Secretariat of Sumatera Province
DOI:
https://doi.org/10.37034/jems.v8i1.273Keywords:
Effectiveness, Regional Financial Management, Government Bureau, SWOT Analysis, Fiscal GovernanceAbstract
This study examines the effectiveness of regional financial management within the Bureau of Government and Regional Autonomy of the Regional Secretariat of West Sumatera Province. The research aims to evaluate the bureau’s fiscal governance performance and identify strategic priorities through SWOT analysis. Employing a descriptive qualitative approach, data were collected through observation, interviews, and documentation. The analysis revealed that financial management practices have generally complied with existing regulations; however, several limitations persist, including fragmented coordination, low digital literacy, and uneven human resource capacity. Strengths lie in the presence of clear regulatory frameworks and committed leadership, while weaknesses are primarily related to outdated administrative processes. Opportunities arise from ongoing digital transformation initiatives and e-governance policies, whereas threats include rapid regulatory changes and economic instability. The findings suggest that strengthening digital readiness, leadership capability, and inter-departmental integration can significantly improve the bureau’s performance. This research contributes to the understanding of fiscal governance at the regional level and offers practical insights for policy reform and capacity development in decentralized public financial management systems.
References
Lewis, B. D. (2023). Indonesia’s new fiscal decentralisation law: A critical assessment. Bulletin of Indonesian Economic Studies, 59(1), 1–28. https://doi.org/10.1080/00074918.2023.2180838
Salomo, R. V., & Rahmayanti, K. P. (2023). Progress and institutional challenges on local governments performance accountability system reform in Indonesia. Sage Open, 13(4), 21582440231196659. https://doi.org/10.1177/21582440231196659
Sofilda, E., Dinc, M., & Adom, P. K. (2023). Analysis of fiscal decentralisation, human development and regional growth in Indonesia. Cogent Economics & Finance, 11(1), 2220520. https://doi.org/10.1080/23322039.2023.2220520
Kis-Katos, K., & Sjahrir, B. S. (2017). The impact of fiscal and political decentralization on local public services in Indonesia. Journal of Comparative Economics, 45(2), 344–365. https://doi.org/10.1016/j.jce.2017.03.003
Wiryawan, B. A., Pitradewi, R., & Fitrananda, A. (2022). The role of local government spending on industrial development in Indonesia. Journal of Economic Structures, 11(1), 41. https://doi.org/10.1186/s40008-022-00262-y
Lewis, B. D. (2017). Local government spending and service delivery in Indonesia: The perverse effects of substantial fiscal resources. Regional Studies, 51(11), 1695–1707. https://doi.org/10.1080/00343404.2016.1216957
Rodríguez-Pose, A., & Vidal-Bover, M. (2024). Unfunded mandates and the economic impact of decentralisation: When finance does not follow function. Political Studies, 72(3), 699–719. https://doi.org/10.1177/00323217221136666
Sjahrir, B. S., Kis-Katos, K., & Schulze, G. G. (2013). Political budget cycles in Indonesia at the district level. Economics Letters, 120(2), 342–345. https://doi.org/10.1016/j.econlet.2013.05.007
Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency and accountability in government. Government Information Quarterly, 27(3), 264–271. https://doi.org/10.1016/j.giq.2010.03.001
Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies: Drawing upon the unified theory of acceptance and use of technology. Government Information Quarterly, 32(4), 429–440. https://doi.org/10.1016/j.giq.2015.09.005
Organisation for Economic Co-operation and Development (OECD). (2021). Government at a Glance 2021. Paris: OECD Publishing. https://doi.org/10.1787/1c258f55-en
Muhtar, M., Winarna, J., & Sutaryo, S. (2024). Local development in the emerging market: Does integrated government internal control matter? Journal of Governance & Regulation, 13(2), 307–316. https://doi.org/10.22495/jgrv13i2siart7
Parrado, S., Van Ryzin, G. G., Bovaird, T., & Löffler, E. (2013). Correlates of co-production: Evidence from a five-nation survey of citizens. International Public Management Journal, 16(1), 85–112. https://doi.org/10.1080/10967494.2013.796260
Edo, S. (2025). Digital transformation and financial development in emerging economies: Regional variations and policy contingencies. Digital Economy and Sustainable Development, 3, Article 12. https://doi.org/10.1007/s44265-025-00063-8
Zulfiqar, F. L., Silvia, T., & Abrori, A. (2024). Digital transformation and sustainable local tax system practices in emerging market: A qualitative analysis. Journal of Advances in Accounting, Economics, and Management, 2(2), 1–12. https://doi.org/10.47134/aaem.v2i2.510
Aquino, A. C. B. (2024). Accountability from the periphery to the centre of the local state. Local Government Studies, 50(6), 1129–1142. https://doi.org/10.1080/03003930.2024.2415683
Wirtz, B. W., Weyerer, J. C., Becker, M., & Müller, W. M. (2022). Open government data: A systematic literature review of empirical research. Electronic Markets, 32(4), 2381–2404. https://doi.org/10.1007/s12525-022-00582-8
Benmohamed, N. (2024). Public value creation through the use of open government data in Australian public sector: A quantitative study from employees’ perspective. Government Information Quarterly, 41(2), Article 101930. https://doi.org/10.1016/j.giq.2024.101930
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Saskia Pratiwi Danda, Asnil Asnil, Erianjoni Erianjoni, Syamsir Syamsir

This work is licensed under a Creative Commons Attribution 4.0 International License.





