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All Journal Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen Jurnal Akuntan Publik
Nurhikmah Sibua
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Kinerja Pengelolaan Keuangan Pemerintah Daerah Kabupaten Pulau Morotai Provinsi Maluku Utara (Studi Pemerintah Kabupaten Pulau Morotai Lima Tahun Terakhir 2011-2015) Nurhikmah Sibua; Firman Pribadi
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 2 No. 3 (2019): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Juni 2019
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.783 KB) | DOI: 10.31842/jurnal-inobis.v2i3.95

Abstract

Otonomi daerah merupakan upaya pemberdayaan daerah dalam pengambilan keputusan daerah secara lebih leluasa dan bertanggungjawab untuk mengelola sumber daya yang dimiliki sesuai dengan kepentingan, prioritas, dan potensi daerah. Meskipun demikian, namun dalam pelaksanaannya terdapat berbagai permasalahan daerah yang dihadapi pemerintah Kabupaten Pulau Morotai antara lain: (1) ketergantungan pemerintah daerah kepada subsidi dari pemerintah pusat dan provinsi, (2) rendahnya kemampuan daerah untuk menggali potensi sumber-sumber pendapatan asli daerah yang tercermin dari penerimaan Pendapatan Asli Daerah (PAD) yang relatif kecil dibanding total penerimaan daerah, (3) kurangnya usaha dan kemampuan penerimaan daerah dalam pengelolaan dan menggali sumber-sumber pendapatan yang ada. (4) Inefisiensi pemerintah daerah dalam melakukan belanja daerah. Berpijak dari dasar pemikiran tersebut, maka dapat dirumuskan permasalahan dalam penelitian ini yaitu bagaimana kinerja pengelolaan keuangan pemerintah daerah Kabupaten Pulau Morotai. Penelitian ini bertujuan untuk; (1) mengetahui kinerja pengelolaan keuangan pemerintah daerah Kabupaten Pulau Morotai tahun 2011-2015. Penelitian analisis implementasi kinerja ini menggunakan metode deskriptif kualitatif yang diperoleh dari Laporan Realisasi Anggaran (LRA) dan Anggaran Pendapatan Belanja Daerah (APBD) pemerintah daerah Kabupaten Pulau Morotai tahun 2011-2015, dalam analisis data, diawali dengan menghimpun data melalui metode wawancara, dokumentasi dan observasi. Hasil penelitian ini menyimpulkan; kinerja keuangan pemerintah daerah Kabupaten Pulau Morotai hasil analisis rasio-rasio keuangan daerah yakni; rasio derajat desentralisasi, rasio ketergantungan, dan rasio kemandirian dalam kurun waktu tiga tahun terakhir 2013, 2014 dan 2015 hasil analisis rasio-rasio menunjukan nilai yang tinggi. Adapun yang menjadi hambatan dalam keberhasilan kinerja realisasi pengelolaan keuangan pemerintah daerah Kabupaten Pulau Morotai yakni; ketidakakuratan data potensial Pendapatan Asli Daerah (PAD), minimnya pengalokasian anggaran, dan tingginya ketergantungan pemerintah daerah. Dan solusi dalam keberhasilan kinerja realisasi pengelolaan keuangan pemerintah daerah Kabupaten Pulau Morotai yakni memperbaiki manajemen pengelolaan Pendapatan Asli Daerah (PAD), meningkatkan pengelokasian anggaran, dan meningkatkan koordinasi, sosialisasi, pembinaan serta pengendalian.
Efektifitas Dan Efisiensi Pengelolaan Alokasi Dana Desa Dalam Meningkatkan Pembangunan Fisik Di Desa Loleo Jaya Kecamatan Morotai Utara Kabupaten Pulau Morotai Nurhikmah Sibua; Grandi Silva Lestari Forno
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.859

Abstract

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency. The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews. Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency. The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations. The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well. Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency. There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, dan Persepsi Resiko terhadap Minat Masyarakat Pengguna BRILink di Kabupaten Pulau Morotai Nurhikmah Sibua; Wangko, Lukman; Azkiaturrahma, Azkiaturrahma
MAMEN: Jurnal Manajemen Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i2.5364

Abstract

The purpose of this study was to analyze the perception of usefulness, convenience and risk on the interest of BRILink users in Morotai Island Regency. It is hoped that this study can provide insight and in-depth input for BRILink agents to improve consumer perceptions of the quality of service to BRILink users. The population in this study was the community on Morotai Island. They use BRILink as an alternative transaction with a sampling technique using incidental sampling technique. Sampling was carried out on 50 respondents of BRILlink users in South Morotai Regency. The research instrument was developed using a Likert scale and tested through validity and reliability tests. Data analysis was carried out using multiple linear regression in the SPSS 25 program preceded by testing the classical assumptions in the form of normality, heteroscedasticity, multicollinearity and hypothesis testing using the F test and t test. The results of the analysis show that partially the utility and risk variables have a significant effect on the dependent variable. However, in terms of perception, the convenience variable does not show a significant partial effect on the dependent variable. At the same time, perceived benefits, perceived convenience and risk have a significant partial effect on the dependent variable.
Co-Authors Azkiaturrahma, Azkiaturrahma FIRMAN PRIBADI Grandi Silva Lestari Forno Wangko, Lukman