Anthonius H. Citra Wijaya
Universitas Cenderawasih

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KAJIAN PENGELOLAAN DANA OTONOMI KHUSUS DI KABUPATEN ASMAT Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.644 KB) | DOI: 10.52062/keuda.v1i1.743

Abstract

The aims of this study were to: (1) identify and review issues and aspects in financial planning and management of Special Autonomy Fund in delivering education and health services as well as formulate alternative policies to improve financial planning and management funded by Papua Special Autonomy Fund in Asmat regency. A case study approach was applied in this study using multiple case designs. Population to be observed in this study was the whole social organization, government offices and legislative institutions located in the regency of Asmat. The sampling technique used was multistage non random sampling. The results showed low level of accountability in reporting the use of Special Autonomy Funds. This pointed out the lack of desire from Asmat regency for implementation of transparency of financial reporting. Lack of transparency in the use of special autonomy funds could negatively impact at large scales which could be detrimental to societies, particularly in the Asmat regency. Special Autonomy Fund allocation for the education sector was not complied with the mandate of Special Regional Regulation No. 25 in 2013 titled Revenue Distribution and Financial Management of the Special Autonomy Fund. The education sector was being allocated for the fund 27.03 per cent on average despite the regulation mandate which was 30 per cent. On the other hands, the special autonomy fund allocation for health sector was complied with the regulation which was 15 per cent. Key Words: Papua, Asmat, Special Autonomy Fund
AN ANALYSIS OF REGIONAL ECONOMIC GROWTH AND CAPITAL EXPENDITURE ON SELF-GENERATED REVENUE IN SUPIORI REGENCY Ketrina Arwakom; Syaikhul Falah; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.261 KB) | DOI: 10.52062/keuda.v1i3.739

Abstract

The purpose of this research is to evaluate the effect of the economic growth and the capital expenditures on self-generated revenue of Supiori Regency during 2008 to 2014 partially and simultaneously. This research was a causative research aims to test hypotheses and explain the phenomenon in relation of the research variables. Data collected was from secondary sources such as government publication documents comprise of economic growth information, the amount of capital expenditures, and the region self-generated revenue. The population in this study was Audited Budget Realization Report and economic growth of Supiori Regency and Papua Province from 2008 to 2014. While the sample consisted of economic growth information based on accepted prices, capital expenditures and self-generated revenue of Supiori Regency and Papua province from 2008 to 2014. All these data being analyzed used a classical assumption test and path analysis. According to the analysis, the results showed that the economic growth of Supiori Regency has a positive and significant effect on self-generated revenue of Supiori partially and simultaneously in 2008 to 2014. While the allocation for capital expenditures from 2008 to 2014 has positive effect but not significant on the regional self-generated revenue in Supiori partially and simultaneously. Also, the allocation of capital expenditure and the economic development from 2008 to 2014 have positive but not significant effect on the regional self-generated revenue in Supiori partially and simultaneously. As can be seen from the pattern of correlation from each variables, this study concluded that the capital expenditures was not the intervening variables to the progress of the region self-generated revenue in Supiori Regency. Keywords : Self-Generated Revenue, Economic Growth, Capital Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI PENATAUSAHAAN BARANG MILIK DAERAH DI KABUPATEN YAHUKIMO Riswanjaya Tandibiring; Paulus K. Allo Layuk; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.169 KB) | DOI: 10.52062/keuda.v2i1.717

Abstract

This study aims to identify determinants in managing the goods for local government in Yahukimo regency. The research question designed was what were the determinants of the goods for local government management? The aspects in this research comprised of; 1) bookkeeping, inventory and reporting which were based on registration process of the goods for local government; and 2) the recording that is based on category and codification of the goods for local government. The management of goods for local government is mandated under the Regulation of Ministry of Home Affairs no. 17 in 2007 titled Technical Management of The Goods for Regional/Local Governments. According to this regulation, the goods for local government management is defined as assets management activities that are consist of bookkeeping, inventory and reporting for goods of local governments in Indonesia. A qualitative research method was applied to obtain descriptive data. An in-depth interview technique was used to collect qualitative data through interviewing key informants. The key informants were selected based on their major involvement in managing goods of the local governments in 5 local agency units in Yahukimo regency. The 5 local agencies were from Forestry, Health, Agriculture, Fishery and Plantation Service, the Regional Secretariat and Financial and Assets Management Agency in Yahukimo Regency. The results of this research revealed that the management of goods for local government in Yahukimo regency was ineffective as mandated by the Regulation of Ministry of Home Affairs no. 17 in 2007. There were some factors of which determining this ineffectiveness. The limitations of human resources in terms of the qualities as well as quantities, the constraints of budget for the goods management, and low coordination within local government agencies were some of the identified caused of the ineffectiveness. From the inventory management context, the causes of ineffectiveness were the low number of staff for inventory, the unavailability of costs for inventory and the low skillful treasurers for government goods. Meanwhile, the reasons of low goods management reporting were the absence of punishments and rewards systems, the low human resources capacities in regards with government goods treasurers, and low commitments from managers of the local government regarding trainings to empower their staff. Key words: management of goods for local government, Yahukimo regency
ANALISIS PENERAPAN PUBLIC FINANCE MANAGEMENT DI KABUPATEN KEEROM PROVINSI PAPUA Charley M. Bisai; Anthonius H. Citra Wijaya
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 1 No 1 (2014)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v1i1.2036

Abstract

This study aims to obtain a clear image as well as evaluate the extent of local government and the regions have implemented the Public Finance Management, (PFM) efficiently and effectively and in accordance with applicable legislation. Assessment of financial management areas include some aspects: (1) framework of legislation; (2) planning and budgeting; (3) management of cash; (4) the procurement of goods and services; (5) accounting and reporting; (6) internal control; (7) debt and public investment; (8) management of assets; and (9) auditing and external oversight. Research data was collected using a survey method; questionnaires and in-depth interviews with respondent in the Local Government of Keerom, one of the districts in the Papua Province which is directly adjacent to the country of Papua New Guinea. PFM data were analyzed and interpreted using descriptive analysis techniques. The results of the study showed that financial management in Keerom less than the maximum. From the nine aspects of assessment only the procurement of goods and services that achieved a score of 55 percent, while the other eight aspects ranging between 44-20 percent by placing audit and external oversight at the very last position with a score of 20 percent. This study recommends that each regional work unit (SKPD) to recruit employees by prioritizing the needs of employees in the accounting field for each SKPD with the purpose of assisting the implementation of accounting so that SKPD can make the financial report in accordance with applicable regulations. In addition, it is expected that Keerom makes Regulation on the main points of sectoral asset management and regulation of the regional head guidelines for the administration of property area.Keywords:Public Finance Management, Accounting