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All Journal JURNAL ILMU EKONOMI & SOSIAL Musamus Accounting Journal
Kristianus Hiktaop
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Economics, Econometrics & Finance

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Identifikasi Sistem Perencanaan Strategi Pengelolaan Kinerja Berbasis Balance Scorecard Kristianus Hiktaop; Wayrohi Meilvidiri
EKONOMI & SOSIAL Vol 12 No 1 (2021): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v12i1.3327

Abstract

The concept of the balance scorecard the pushed to be applied to public organizations as a performance measure that is considered capable of being an effective evaluation tool to improve services, in 2011 the Ministry of Finance has started to implement the BSC, and it has enabled the ministry to transform into an institution with the best public service quality, It is hoped that this success can also be followed by other government agencies and this is also a reference for this paper where the objectives is to identify a comprehensive public performance strategy planning system based on the Balance scorecard in the Regional Revenue Agency of Merauke Regency. The research paradigm used is a descriptive qualitative approach, using primary data obtained through observation, questionnaire forms, interviews, and discussions. The results of the analysis and evaluation of the balance scorecard component show that the Merauke Regency Regional Revenue agency conceptually considers the strategic planning system of the organization and personnel performance through the balance scorecard approach, however, in the future Bapenda is expected to be able to fully implement the Balance Scorecard as a governance model that is not only planned but implemented.
Pengaruh Belanja Modal Terhadap Infrastruktur Dan Pengembangan Ekonomi Antar Wilayah Provinsi Papua Kristianus Hiktaop; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

The objective of this study is to explain the consequences of capital expenditure on the infsrastructure and economic development between regions in the Papua province. A WarpPLS-based structural equation modeling analysis is chosen as the test model. Regional financial management is suspected to be less optimal because of the low self-reliance rate and the level of employee spending allocation is higher than the allocation rate of capital expenditure. The results of this study indicate that the financial management of the expenditure, especially capital expenditure, is positively affecting the infrastructure between the provinces of Papua. However, capital expenditure is negatively influential and does not imply the development of the regional economy. Infrastructure provides a negative impact on the economic development between regions during the research period. Thus, general financial management is not yet quality. Keywords: capital expenditure, infrastructure, and Economic development
Pengaruh Belanja Modal Terhadap Infrastruktur Dan Pengembangan Ekonomi Antar Wilayah Provinsi Papua Kristianus Hiktaop; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 2 (2019): April: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i2.2297

Abstract

The objective of this study is to explain the consequences of capital expenditure on the infsrastructure and economic development between regions in the Papua province. A WarpPLS-based structural equation modeling analysis is chosen as the test model. Regional financial management is suspected to be less optimal because of the low self-reliance rate and the level of employee spending allocation is higher than the allocation rate of capital expenditure. The results of this study indicate that the financial management of the expenditure, especially capital expenditure, is positively affecting the infrastructure between the provinces of Papua. However, capital expenditure is negatively influential and does not imply the development of the regional economy. Infrastructure provides a negative impact on the economic development between regions during the research period. Thus, general financial management is not yet quality. Keywords: capital expenditure, infrastructure, and Economic development
Co-Authors Paulus Peka Hayon Wayrohi Meilvidiri