Factors Influencing Budget Management Based on Standard Expenditure Analysis (SEA/ASB) in Mimika Barat

Purpose: This study analyzes the implementation of Standard Expenditure Analysis (SEA/ASB) in budget management, focusing on management mechanisms, efficiency, effectiveness, transparency, accountability, and factors influencing implementation in Mimika Barat Jauh District, Mimika Regency. Although regulatory frameworks exist through Perbup Mimika No. 48/2022 and No. 2/2024, SEA implementation remains largely normative rather than operational, particularly in Papua’s extreme-geography context.
Research Methodology: This study employed a qualitative descriptive approach supported by simple quantitative analysis. Data were collected from Laporan Realisasi Anggaran/LRA documents (2020–2024), questionnaires involving 47 budget management respondents, and interviews with eight key informants. Instrument testing confirmed validity and reliability, while classical assumption tests showed acceptable statistical conditions.
Results: SEA comprehension (mean=3.61), cost appropriateness evaluation (mean=3.70), and budget effectiveness (mean=3.81) were categorized as good. Correlation analysis showed significant positive relationships between SEA comprehension and effectiveness (r=0.611), cost evaluation and effectiveness (r=0.578), and SEA comprehension and cost evaluation (r=0.542). Five major barriers were identified: geographic isolation, limited Human Resources (HR) competency, insufficient supporting data, absorption-oriented budgeting culture, and weak SEA integration.
Conclusions: SEA implementation has a regulatory foundation but remains suboptimal and focused on administrative compliance rather than performance-based management.
Limitations: The study is limited to one district with a small census sample (n=10 core staff, n=47 questionnaire respondents), cross-sectional design, and LRA data does not provide granular cost-driver analysis.
Contributions: This study provides initial empirical evidence on SEA implementation at the district level in Papua and offers policy recommendations for adaptive and geographically sensitive budget reform.