https://jurnal.lenteranusa.id/index.php/JEB <p><strong>Talent</strong>: Journal of Economics and Business, published by Lentera Ilmu Nusantara. Talent: Journal of Economics and Business accommodates the publication of research results in the field of Business and Economics conducted by lecturers as a manifestation of the Tri Darma of Higher Education. Talent: Journal of Economics and Business is an electronic journal that is professionally managed using the Open Journal System, published 4 times a year, namely in March, June, September and December.</p> Lentera Ilmu Nusantara en-US Talent: Journal of Economics and Business 3031-6383 https://jurnal.lenteranusa.id/index.php/JEB/article/view/1337 <p>This study examines the impact of bureaucratic reform and government performance accountability on local government expenditure efficiency in West Nusa Tenggara Province during 2019–2024. A two-stage quantitative approach was applied. First, Data Envelopment Analysis with an input-oriented Variable Returns to Scale model was used to measure technical efficiency across ten local governments. Second, System Generalized Method of Moments estimation was employed to analyze the determinants of efficiency while addressing endogeneity and unobserved heterogeneity. The results show substantial variation in expenditure efficiency, with scores ranging from 0.48 to 1.00, indicating that greater fiscal resources do not automatically lead to efficient public spending. Government performance accountability has a positive and significant effect on expenditure efficiency, suggesting that systematic planning, monitoring, and evaluation encourage better resource allocation. In contrast, bureaucratic reform does not show a significant direct effect, implying that structural reforms may require a longer period to influence fiscal efficiency. The findings highlight the importance of strengthening performance accountability systems to improve local government expenditure efficiency.</p> Damar Setiadi Ryan Setya Budi Rolan Mart Sasongko Alvian Alvin Mubarok Hafidh Rifky Adiyatna Copyright (c) 2026 Talent: Journal of Economics and Business 2026-07-13 2026-07-13 4 02 59 67 10.59422/jeb.v4i02.1337