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KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Published by Universitas Cenderawasih
ISSN : 24777838     EISSN : 25810286     DOI : 10.52062/keuda
Core Subject : Economy,
Economics, Econometrics & Finance
Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi Pembangunan
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 2 (2016)" : 5 Documents clear
PENGARUH TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL MODERASI Siswanto Siswanto; Yundy Hafizrianda; Alfiana Antoh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.023 KB) | DOI: 10.52062/keuda.v1i2.732

Abstract

The Influencing of Public Policy Transparency for Improving the Capability on Budget Public Participation for the Member of Parliaments by Using Moderation Variable. (Case study of Member of Parliament Keerom). The purpose of the study was to investigate the effect of public policy transparency on improving the understanding of Member of Parliament in relation to public budgeting. Survey was conducted to obtain data where the author distributed questionnaires to the respondents. By using regression equation, the study found that the influencing of transparency public policy on the capability of the Member of Parliaments was a significant where indicated the t value (1.350) higher than t table (0.188) with the significant level 0.05. In addition, the influencing of community participation as variables moderate and transparency in public policy showed that there was a positive relationship between transparency public policy and capability of the Member of Parliament on budget.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP Pamfilia Ferdinanda Montayop; Westim Ratang; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.265 KB) | DOI: 10.52062/keuda.v1i2.733

Abstract

This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.
FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Helen Aprila Maniagasi; Bonifasia Elitha Bharanti; Ferdinandus Christian
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.805 KB) | DOI: 10.52062/keuda.v1i2.734

Abstract

The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses. The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditure
ANALISIS POTENSI ASSET DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA JAYAPURA Transna Putra Urip
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.907 KB) | DOI: 10.52062/keuda.v1i2.730

Abstract

The purposes of this research were to analyse potentialities of local markets and public transportation terminals as Local-Generated Revenue Sources and the effectiveness and efforts to optimize Local-Generated Revenues. This research was conducted in Jayapura Municipality. The research variables were facilities in the markets and terminals, terminal levy, payments frequency, and actual revenue from the markets and terminals. A quantitative approach was employed using potentials components and effectiveness ratios which later being analyse descriptively. The study showed an increase of propensity in the markets’ actual growth of revenues in an average of 11.97% and trends of the terminals’ levies growth in an average of -11.70%. The potential revenues from terminals’ levy were 4.088.502.000 IDR and 1.312.488.000 IDR. Thus, the total potential revenue was 5.400.990.000 IDR. The effectiveness level of actual revenues from markets fees reached 19.30 per cent and the actual terminals levies was 18.64 per cent. Hence, the total effectiveness level of markets and terminals fees was 19.18 per cent. Efforts were the improvements of local officers’ qualities, systems, administrations and working procedures, the corrective planning of local markets and terminals as well as assertive actions. Legal efforts were necessary to shed light on land ownership's to the local markets. Keywords: Levy, Markets, Terminals, Potential, Effectiveness, Facilities, Tariff
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL Nimrod Basna; Bonifasia Elitha Bharanti; Juliana Waromi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.109 KB) | DOI: 10.52062/keuda.v1i2.731

Abstract

This paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Government Work Units in Boven Digoel Regency. There were 23 Work Units which involved in the study. There were 97 respondents using purposive sampling technique. An empirical test was run using Multiple Regression Model to test research hypotheses. The study found that human resources and regional budgeting planning significantly impacted on the delays of letter of financial accountability in Boven Digoel Regency. In addition, the delays of third parties financial reporting were not supported to have impact on regional letters of financial accountability postponement in the Regency. Key words: Human Resources, Regional Budgeting Planning, Delays of third parties financial reporting

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