The Effect of Transparency, Accountability, and Utilization of SIAKD on the Effectiveness of APBD Management in West Papua Province
DOI:
https://doi.org/10.59525/jess.v4i1.702Keywords:
APBD Effectiveness; Accountability; Transparency; SIAKD; West PapuaAbstract
This study aims to analyze the influence of transparency, accountability, and utilization of the Regional Financial Accounting Information System (SIAKD) on the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) in West Papua Province. The research was conducted on the Regional Apparatus Work Unit (SKPD) using secondary data for the 2018–2022 period from 12 districts/cities. The analysis method used is multiple linear regression to test the relationships between variables. The results showed that accountability had a positive and significant effect on the effectiveness of the APBD (β = 0.885; p < 0.001), while transparency (β = -0.002; p = 0.949) and the utilization of SIAKD (β = -0.170; p = 0.305) were not significant. These findings indicate that accountability is the dominant factor in improving the performance of APBD management, especially through audit mechanisms and public participation. On the other hand, optimal transparency (mean 0.9575) serves as a foundation for accountability, while the utilization of SIAKD is hampered by the gap between digital infrastructure and multicollinearity with accountability (r = 0.987). This study recommends strengthening accountability systems, integrating transparency in real-time reporting, and improving technology infrastructure in disadvantaged areas. The theoretical implications of the research reinforce the role of public accountability in the context of remote areas, while the practical implications emphasize the need for a holistic policy approach to address the challenges of multicollinearity and technological inequality.
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