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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018 Theresia P. Wanma; Yundy Hafizrianda; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.762 KB) | DOI: 10.52062/keuda.v5i3.1536

Abstract

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures
PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.798 KB) | DOI: 10.52062/keuda.v3i1.713

Abstract

This study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance. Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospital
EVALUASI PENATAUSAHAAN ASET TETAP PADA KANTOR DINAS OLAHRAGA DAN PEMUDA PROVINSI PAPUA Adonia Abigael Aibekob; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.961 KB) | DOI: 10.52062/keuda.v6i1.1664

Abstract

This study aims to obtain a clear picture of the effects of recording, inventorying and reporting on the administration of fixed assets at the Papua Province Sports and Youth Office. The type of data used is qualitative data and quantitative data. Primary and secondary data is the data source used. Data collection techniques are used, namely field data and library data studies. The study was conducted using quantitative descriptive data analysis techniques consisting of research instrument test, classic assumption test, and multiple regression analysis. The results of the study show that recording, inventorying and reporting partially has a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording, Inventory and Reporting simultaneously have a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording is the dominant factor that has a significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office
POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN YAHUKIMO Agustinus Nusa; Syaikhul Falah; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.685 KB) | DOI: 10.52062/keuda.v2i3.727

Abstract

This research aims to understand how large potential taxes and retribution at the Yahukimo regency. This research using the five taxes and retribution benchmark, namely the growth, economy efficiency, justice, ability to carry out, and conformity as income. By measuring the variables of the potential or not potential in accordance with the specified criteria. The result showed the that variables of economy efficiency, justice, and conformity as income are consistent the taxes and retribution potential in Yahukimo regency. On the variable of economy efficiency concluded that tax charges relatively small, while the threat to the entrepreneurs is the uncertainty neighborhood caused the price increases. Variable of justice concluded that taxes has done in a fair and appropriate with area and the owners capital. Variable of conformity as income is to compare regional regulations with Taxes and Retribution Law, so the results obtained that taxes has in accordance with the rules. While the Growth and the ability to carry out have varying results, taxes and retribution that is quite potentially, potentially or not potentially. Keyword: Growth, economy efficiency, justice, ability to carry out, conformity as income
EVALUASI PENATAUSAHAAN ASET PADA PEMERINTAH KABUPTEN SARM Mutmainnah HS Dimo; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.213 KB) | DOI: 10.52062/keuda.v5i3.1537

Abstract

The research objective was to evaluate the administration of regional property in the Sarmi Regency Government. The administrative aspects that were studied included the aspects of bookkeeping, inventory and reporting. Qualitative and quantitative methods are used to answer the research formulation. The research object consisted of three Regional Apparatus Organizations (OPD), including the Public Works Office, the Health Office and the Education Office. The interviewed informants are treasurers of goods. The interviewed informants were managers of regional property in three regional apparatus organizationsThe results of the research show that the Sarmi Regency Government has not fully implemented asset administration in accordance with the Minister of Home Affairs Regulation No. 19 of 2016. It is the only aspect of bookkeeping that has the highest value or has implemented regulations. Furthermore, the reporting and inventory aspects have not been said to have carried out regulatory orders.The results of this research resulted in the findings of several obstacles, namely: misuse of assets, weak coordination, lack of human resources to handle assets, and limited incentives for asset managers.
DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA Asrida Asrida; Meinarni Asnawi; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.653 KB) | DOI: 10.52062/keuda.v3i1.710

Abstract

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability
ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA Maranatha Siregar; Westim Ratang; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.302 KB) | DOI: 10.52062/keuda.v5i3.1538

Abstract

One of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Rachmad Putra Ramadhan; Syaikhul Falah; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.901 KB) | DOI: 10.52062/jakd.v14i1.1444

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This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes
REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI XVI (Studi Empiris Pada Saham Perusahaan Yang Masuk Dalam Indeks LQ 45) Tirsa Rante; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.422 KB) | DOI: 10.52062/jakd.v14i2.1458

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This study aims to analyze whether there are significant differences in abnormal returns before and after the announcement of economic policy XVI and trading volume activity before and after the announcement of XVI economic policy on November 16, 2018. This study uses event study, where observations of the average abnormal return are carried out. and the average trading volume activityduring the 11 day observation period. In this study data was obtained from the Indonesia Stock Exchange. The data used in this study include daily closing stock prices (closing price), daily stock trading volume, and the number of shares outstanding. The sample used amounted to 45 LQ45 index companies. The results of this study indicate (1) there is no significant difference in abnormal returns before and after the announcement of economic policy XVI (2) on the trading volume activity indicator there are significant differences before and after the announcement of XVI economic policy.
PENGARUH SUKU BUNGA REVERSE REPO RATE DAN INFLASI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Sandi Rendy Tumundo; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.568 KB) | DOI: 10.52062/jakd.v15i1.1463

Abstract

This research aims to see the influence of the interest rate (reverse) repo rate directly and indirectly through inflation on the return of shares as well as interest rates (reverse) The repo rate to inflation and inflation on the return of shares, the financial sector companies listed on the Indonesia Stock Exchange in June year 2016 to December year 2018.Results showed that the interest rate (reverse) repo rate has no significant effect either directly and indirectly through inflation on return of shares, can be seen from the analysis of the line and calculation of Sobel test in get t count is-3.64 whereas T table is 2.0518 (significance 0.05) then, in the view of T count (-3.64) < T table (2.0518) meaning there is no while the interest rate (reverse) repo rate has a significant effect on inflation in the see of simple regression rates of reverse repo rate against inflation based on T-Test sig value of 0.05 < 0.05, and inflation also significantly and partial impact on the stock return with the value of the significance test T is 0.041. (0.041 < 0.05) and T count2.150 > 2.0518 t tables.
Co-Authors Adolf Z. D. Siahay Adonia Abigael Aibekob Agustinus Nusa Agustinus Salle Agustinus Salle Ahmad Ramadhan Alberth D. Rupang Alfiana Antoh Alfiana Antoh, Alfiana Anakotta, Nindia Saghita Samal Andra Galang Nugraha Angelica Marcela Tana Anthonius H. Citra Wijaya Arius Kambu Arnindha, Regizya Nilan Arwalembun, Yakobus Benyamin Renno ASRIDA ASRIDA Bahri, Muh Bill J.C Pangayouw Blesia, Jhon U Bleskadit, Novalia Herlina Bonai, Yulens Frits Bonifasia Elita Bharanti Bonsapia, Melyanus Cahyani, Wulandari Nur Cahyani, Wulandari Nur Chirstin Upessy, Veska Maria Christi Novita Lorensa Cornelia Matani Daat, Sylvia C. Derwin Juan Sagrim Dian Junita Dewi Dwi Lestari Eko Budi Prasetyo Fatma Yunus Handalu, Sekar Harum Hanum Hadharoh Nakiya Hesty T. Salle Hesty Theresia Salle Indra Lestari Sumbung Inverny Statisia Pattiruhu Irwanda Pratama Yuda Ivanna K. Wamafma Juliana Waromi, Juliana Ketrina Arwakom Khaerun Nisa, Elsa Konsup Kumeser Engelberd Mambrasar Kurniawan Patma Lengkong, Siva Loverensia Auzora Liana Dessy Wulandari Maniani, Onis Maranatha Siregar Mariolin Ance Sanggenafa Maulid, Taufik Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Meise Kalembang Meylinda Rosari Daudo Mollet, Julius Ary Muh Bahri Muhammad Imran Kalam Muraram, Allan Muslimin, Ulfah Rizky Mutmainnah HS Dimo Nammu, Ade Rezky Ningsih, Tri Widyastuti Novi Trihadi Novianti, Putri Novijanti A. R. Temaluru Nurul Sakinah Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Petrina, Devina Prasetyo Arjuna, Bucek Jalu Pratiwi, Krismonika Puarada, Avrilla Aulia Purnama, Yulian Puspitasari, Esti Diah Rachmad Putra Ramadhan Ramadhan, Chelsea Via Ramadhani, Fadillah Ratna Yulia Wijayanti Ratna Yulia Wijayanti Restu Windesi, Daud Trezeguet Rhea Merryanti Silalahi Rosalin Ledi Diana Anauw Rudiawie Larasati Sandi Rendy Tumundo Sara Marlyn Paru Sarwom, Juan Yake Septianus Sulistiawan Sesa, Pascalina V.S. Siahay, Adolf ZD Siti Rofingatun Sulistiawan, Septianus Sunme, Petra Monika Suprapto Suprapto Tandian, Ragillia Miradian Tandililing, Elia Madatu Tangko, Irmawati Taufik Maulid Taufik Maulid Theresia P. Wanma Tirsa Rante Tuhumena, Ruland Ulfah Rizky Muslimin Ulfah Rizky Muslimin Umbora, Edwin Wahyu Setyaningsih Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara Wulandari Nur Cahyani Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yundy Hafizrianda Yuni Nuryani Zhafirah, Nailah Indah