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Akuntabilitas dan Transparansi dalam Pengelolaandana Desa Jefri Pakage; Transna Putra Urip; Rahmaeny Indahyani
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 10 No 3 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v10i3.5405

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana Akuntabilitas dan Transparansi dalam Pengelolaan Dana Desa di Kampung Kalisusu Nabire, Kabupaten Nabire.Metode analisis yang digunakan adalah metode analisis kualitatif, yang mana metode ini digunakan untuk menjumlahkan, merepresentasikan, menganalisis dan menarik kesimpulan atas kuisioner, wawancara dan dokumentasi di Kampung Kalisusu. Hasil analisis ini menunjukan bahwa, untuk variabel akuntabilitas dengan indikator kesesuaian dan sanksi, baik tahap perencanaan, pelaksanaan dan pelaporan melalui kuisioner, indikator kesesuaian memiliki nilai antara 80 % hingga 100 % dan indikator sanksi antara 5% hingga 10%. Selain itu, Variabel transparansi dengan indikator ketersedian dan akses serta indikator kejelasan dan kelengkapan melalui kuisionernya memiliki nilai antara 80% hingga 90% dan 75% hingga 90%. Hal inipun didukung dengan hasil wawancara dari kedua variabel tersebut. Tingkat akuntabilitas pada pengelolaan dana desa dengan indikator kesesuai dan sanksi bernilai tinggi karena adanya kehadiran dan partisipasi semua pihak, sedangkan tingkat transparansi dengan indikator ketersedian dan akses serta kejelasan dan kelengkapan bernilai tinggi juga, karena adanya penyebaran informasi dari proses pengelolaan dana melalui semua media. Walau demikian, tingkat akuntabilitas, perlu adanya sanksi yang tegas, sedangkan pada tingkat transparansi perlu adanya informasi yang jelas dan merata ke semua pihak. Kata kunci: Akuntabilitas, Transparansi, Pengelolaan, Dana Desa
Pengaruh Sistem Pemasaran Pala Terhadap Tingkat Pendapatan Usaha Pala Petani Distrik Pariwari Kabupaten Fakfak Pitrolena Sahetapy; Transna Putra Urip
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 11 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v11i1.5414

Abstract

Penelitian ini bertujuan melihat 1). Pengaruh sistem pemasaran pala dan menganalisis nilai pendapatan usaha petani pala, 2). Mengetahui bentuk dari saluran pemasaran hasil pala 3). Menganalisis efisiensi pemasaran buah pala ditinjau dari pendekatan margin pemasaran, farmer’s share dan juga rasio keuntungan terhadap biaya. Metode penelitian menggunakan analisis margin pemasaran, farmer’s share, efisiensi pasar dan juga rasio keuntungan terhadap biaya. Data yang dikumpulkan merupakan data primer dan sekunder, jumlah responden yang diambil sebanyak 53 responden. Pengambilan sampel dilakukan secara acak, sederhana dengan pertimbangan ; karena keterbatasan waktu, biaya dan tenaga, Metode analisa data yang digunakan dalam penelitian ini adalah: pendekatan analisis kuantitatif. Kemudian menjelaskan atau mendeskripsikan bentuk saluran pemasaran atau saluran distribusi yang digunakan oleh petani pala dan pengolah dalam memasarkan produk primer berupa biji pala kering serta produk turunan buah pala sebagai bagian dari subsistem melalui perhitungan margin pemasaran dari tiap saluran pemasaran yang digunakan Kata Kunci: Pemasaran Pala, Tingkat Pendapatan, Petani
Pengaruh Penerapan Sistem E-SIMPADA terhadap Penerimaan Pajak Restoran di Distrik Heram Tahun 2019–2025 Dewi Ria Ningsih; Transna Putra Urip; Rachmaeny Indahyani
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 13 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v13i2.5951

Abstract

This study aims to analyze the effect of the ease of use of the e-SIMPADA system, the usefulness of the e-SIMPADA system, and taxpayer compliance on restaurant tax revenue in Heram District by employing a quantitative approach through questionnaires distributed to 40 respondents selected using proportionate cluster sampling and purposive sampling from a population of 97 restaurant taxpayers, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that the ease of use of the e-SIMPADA system did not have a positive and significant effect on restaurant tax revenue, the usefulness of the e-SIMPADA system had a positive and significant effect on restaurant tax revenue, while taxpayer compliance did not have a significant effect although it showed a positive relationship, and simultaneously the three variables were able to explain 66.5% of restaurant tax revenue with the remainder explained by other variables outside the research model. Thus, the usefulness of the e-SIMPADA system is the main factor driving restaurant tax revenue, so efforts to optimize restaurant tax revenue should focus on enhancing the usefulness of the system, improving system features, increasing service effectiveness, socialization, and providing assistance to taxpayers so that the use of e-SIMPADA can have a greater impact on restaurant tax revenue. Keywords: e-SIMPADA, Ease of Use, Usefulness, Taxpayer Compliance, Restaurant Tax Revenue
Analisis Alokasi dan Realisasi Dana Kampung dalam Mendukung Pemberdayaan Masyarakat Kampung Nafri Tahun 2022-2024 Ananda Dwi Merahabia; Transna Putra Urip; Syamsidar Sinaga
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 13 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v13i2.5953

Abstract

This study aims to analyze the allocation of Village Funds in supporting community empowerment in Nafri Village, Abepura District, Jayapura City in the 2022–2024 Fiscal Year, analyze the realization of Village Funds in supporting community empowerment in the same period, and analyze the conformity between the allocation and realization of Village Funds in supporting community empowerment in Nafri Village. This study uses a descriptive qualitative approach with the interactive analysis model of Miles, Huberman, and Saldana, which includes data collection, data reduction, data display, and conclusion drawing and verification. The data collection technique was carried out through documentary study of official documents in the form of the Nafri Village Government Work Plan (RKP), the Nafri Village Budget (APBK), and the Nafri Village Budget Realization Report for the 2022–2024 Fiscal Year, supplemented by supporting documents in the form of laws and regulations and scientific literature. The results show that the allocation of Village Funds in Nafri Village experienced changes in development priorities each year. In 2022, the largest allocation was allocated to the Development Implementation Sector, while in 2023 and 2024 the budget priority shifted to the Government Administration Sector. The allocation for the Community Empowerment Sector increased in 2023 before experiencing adjustments in 2024. Based on the Budget Realization Report documents, all programs that had been budgeted in each sector showed a realization rate of 100%, indicating conformity between the planning documents and budget realization. Thus, the Village Fund in Nafri Village has been allocated and realized to support the implementation of community empowerment programs in accordance with the applicable planning and budget realization documents, although the allocation amount fluctuated each year. This study only analyzes the aspects of budget allocation and realization based on documentary study, so it does not measure the effectiveness or impact of empowerment programs on the socio-economic conditions of the community. Keywords: Village Fund Allocation, Village Fund Realization, Community Empowerment, APBK, Nafri Village