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Abstract

Penelitian ini bertujuan menganalisis efektivitas dan efisiensi pengelolaan anggaran belanja daerah Kabupaten Jayapura periode 2020–2024 serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan metode campuran dengan desain sekuensial eksplanatori. Data kuantitatif bersumber dari Laporan Realisasi Anggaran Pemerintah Kabupaten Jayapura, sedangkan data kualitatif diperoleh melalui wawancara dengan lima informan yang terlibat dalam perencanaan, penganggaran, perbendaharaan, dan akuntansi daerah. Data dianalisis menggunakan rasio efektivitas dan efisiensi serta analisis tematik untuk menjelaskan hasil pengukuran kuantitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas belanja daerah meningkat dari 78% pada 2020 menjadi 96% pada 2022, kemudian tetap berada dalam kategori efektif pada 2023 sebesar 95% dan 2024 sebesar 91%. Tingkat efisiensi berada pada kisaran 59%–69%, sehingga tergolong efisien hingga sangat efisien berdasarkan kriteria yang digunakan. Capaian tersebut menunjukkan adanya perbaikan dalam kesesuaian antara anggaran dan realisasi belanja. Namun, pengelolaan anggaran masih dipengaruhi oleh perubahan prioritas akibat dinamika politik dan kondisi lapangan, keterlambatan pelaksanaan dan pengendalian belanja, kapasitas sumber daya manusia yang belum merata, serta koordinasi antarperangkat daerah yang belum optimal. Peningkatan kinerja anggaran memerlukan penguatan perencanaan terintegrasi, pengendalian pelaksanaan, peningkatan kompetensi aparatur, koordinasi antar-OPD, serta optimalisasi sistem informasi keuangan daerah.

Keywords

belanja daerah; efektivitas anggaran; efisiensi anggaran; keuangan daerah; Kabupaten Jayapura

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