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KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
ISSN : 24777838     EISSN : 25810286     DOI : 10.52062/keuda
Core Subject : Economy,
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
Search results for , issue "Vol 1, No 3 (2016)" : 5 Documents clear
THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS Susan Rondonuwu; Agustinus Salle; Paulus K. Allo Layuk
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 (314.992 KB) | DOI: 10.52062/keuda.v1i3.737

Abstract

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units
AN ANALYSIS OF MANAGEMENT OF FAMILY HOPE PROGRAM FOR POOR HOUSEHOLDS IN JAYAPURA MUNICIPALITY Daryono Daryono; Meinarni Asnawi; Yundy Hafizrianda
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 (269.899 KB) | DOI: 10.52062/keuda.v1i3.738

Abstract

One of government policies to alleviate poverty was through a Family Hope (Keluarga Harapan) Program. This Family Hope Program delivered cash grants to poor households who met some certain conditions and criterion. This was to improve the well-being and education of Family Hope’s recipients and members of family. This study intends to review and analyse Planning, Budgeting, Implementation and Evaluation processes of Family Hope Program in the municipality of Jayapura. This Research used a descriptive statistics. The study found that the planning process of Family Hope Program was prepared by Government of Jayapura Social Work Unit. Also, the budget came from the central government through Ministry of Social Affairs. The Family Hope Program grants payment was made through Post Office in Jayapura. Meanwhile, the evaluation for Family Hope Program arranged Provincial Government through its Social Work Unit, the Ministry Of Social Affairs and National Development Planning Agency Key Words :Poverty, Family Hope Program, Prerequisite Cash Grants
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
TYPE OF LEADERSHIPS, ACCOUNTABILITY, PUBLIC PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY AS MODERATION TO DEGREE OF LEGISLATIVE’S MEMBERS BUDGETING KNOWLEDGE IN CONTROLLING THE REGIONAL BUDGET (APBD) Aprianto L. Kuddy
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 (460.049 KB) | DOI: 10.52062/keuda.v1i3.735

Abstract

The purpose of this research was to examine the influence of the quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) with leadership types, accountability, participation and public policy transparency as the moderating variables that strengthen or weaken the relationship. Independent variable of this research is quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) as a dependent variable. The analysis of this research was a member of the board council at Regional Representative Council (DPRD) of Papua Province, Regional Representative Council (DPRD) of Jayapura Regency and Regional Representative Council (DPRD) of Jayapura Municipality for the period of 2009 to 2014. The number of respondent of this research was 111 respondents. The data was obtained by direct surveys and the hypothesis was tested with multiple regressions analysis. The result showed that board of the council’s knowledge about budget influenced the control board on Regional Budget (APBD). Besides, this research also documented that interaction between leadership type with knowledge about budget and interaction between public participation with knowledge about budget influenced the control from board on the Regional Budget (APBD). On the other hand, both interaction between accountability and public policy transparency did not influence the control board of the council on Regional Budget (APBD). Keywords : Leadership type, Accountability, Public participation, Transparency in Public Policy, Budgeting knowledge, Control board on Regional Budget (APBD).
A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014 Didi Yigibalom; Ida Ayu Purba Riani
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 (330.433 KB) | DOI: 10.52062/keuda.v1i3.736

Abstract

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance

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