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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 7 Documents
 1 
Search results for , issue "Vol 10 No 2 (2025)" : 7 Documents clear
Menakar Kemandirian Keuangan Daerah: Studi Kasus Ketergantungan Fiskal Kabupaten Magelang 2020–2024 Ratri Niki Fadhilla; Dwi Noor Fadhilatun Nissa; Marisa Adilah Putri
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4746

Abstract

Kemandirian suatu daerah dilihat dari kemampuan daerah dalam mengelola anggaran yang dimiliki daerah tersebut dengan pengalokasian tepat sasaran untuk memenuhi kebutuhan lokal daerahnya. Namun, ketergantungan terhadap dana pusat membuat suatu daerah kehilangan cara mengelola pemasukan daerah secara transparansi dan tertata. Penelitian ini bertujuan untuk mengidentifikasi kemandirian fiskal pada pemerintah daerah Kabupaten Magelang. Hal tersebut dapat menggambarkan bagaimana pengelolaan pendapatan dan pengeluaran daerah Kabupaten Magelang. Metode penelitian yang digunakan kali ini adalah pendekatan deskriptif kuantitatif. Hasil penelitian yang didapat adalah rasio ketergantungan Kabupaten Magelang meningkat pada periode 2020-2024. Rasio kemandirian daerah Kabupaten Magelang pun memiliki trend naik pada periode 2020-2024, tetapi pengelolaan potensi daerah masih perlu ditingkatkan agar tidak terlalu bergantung pada pemerintah pusat. Rasio desentralisasi fiskal Kabupaten Magelang juga mengalami kenaikan dari tahun 2020-2024, tetapi besaran kontribusi PAD Kabupaten Magelang terhadap pendapatan daerah masih relatif rendah. Kata kunci: Desentralisasi fiskal, PAD, ketergantungan daerah, kemandirian daerah
Kopi Sebagai Komoditas Ekonomi: Pengaruh Ekspor, Harga Global, Dan Inflasi Terhadap PDB Nasional Wulandari, Qeis; Ratih Kusuma Hati; Qeis Wulandari; Irlam Wahyu Firmansyah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4757

Abstract

Kopi merupakan komoditas strategis Indonesia yang memberikan kontribusi signifikan terhadap perekonomian nasional. Penelitian ini bertujuan menganalisis pengaruh ekspor kopi, harga kopi global, dan inflasi terhadap Produk Domestik Bruto (PDB) Indonesia dengan pendekatan kuantitatif menggunakan metode Autoregressive Distributed Lag (ARDL). Data sekunder diperoleh dari Badan Pusat Statistik (BPS), Bank Indonesia, International Coffee Organization (ICO), dan World Bank selama periode 1994–2023. Hasil analisis menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap PDB, sedangkan ekspor kopi memberikan dampak positif yang signifikan pada lag ke-2. Sementara itu, harga kopi global tidak menunjukkan pengaruh yang signifikan. Model ARDL yang digunakan memenuhi semua uji asumsi klasik dan stabilitas, dengan nilai adjusted R-squared sebesar 72,85%. Temuan ini mengindikasikan bahwa pengendalian inflasi dan peningkatan ekspor kopi merupakan faktor kunci dalam mendorong pertumbuhan ekonomi Indonesia. Implikasi kebijakan dari penelitian ini menekankan pentingnya strategi stabilisasi harga domestik dan penguatan daya saing kopi di pasar global.
Analisis Pengaruh Suku Bunga BI, Jumlah Uang Beredar, dan Kurs dalam Perspektif Makroprudensial Farhana07_, Dalilla; Prasetyo, Safira Herdianty; Tri Pamungkas, Ryan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4759

Abstract

Penelitian ini membahas dinamika inflasi di Indonesia dengan menyoroti peran suku bunga Bank Indonesia (BI), jumlah uang beredar (M2), dan nilai tukar rupiah dalam kerangka kebijakan makroprudensial. Di tengah ketidakpastian global, menjaga stabilitas harga menjadi tantangan tersendiri. Dengan menggunakan pendekatan kuantitatif dan metode Autoregressive Distributed Lag (ARDL), analisis dilakukan terhadap data bulanan periode 2022–2024. Hasil penelitian menunjukkan bahwa dalam jangka pendek, nilai tukar memiliki pengaruh positif dan signifikan terhadap inflasi, sementara suku bunga dan jumlah uang beredar belum menunjukkan pengaruh yang signifikan. Dalam jangka panjang, ketiga variabel tersebut tidak signifikan, namun tetap berkontribusi dalam membentuk dinamika inflasi. Studi ini menegaskan pentingnya koordinasi antara kebijakan moneter dan makroprudensial untuk menjaga kestabilan ekonomi Indonesia secara me nyeluruh. Kata Kunci: inflasi, jumlah uang beredar, nilai tukar, makroprubensial
The The Effect Of Regional Original Revenue, General Allocation Funds, And Special Allocation Funds On Regional Expenditure In Regencies/Cities Of Central Java 2017-2020 Mutiara, Arba; Ramadhanti, Fitria; Nur Rahma, Galuh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4770

Abstract

This study aims to evaluate the extent to which Local Own Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) affect regional spending in regencies/cities in Central Java Province during the period from 2017 to 2020. The data used is sourced from secondary data obtained through publications from the Directorate General of Financial Equalization and the Central Bureau of Statistics during that period. The variables analyzed include PAD, DAU, DAK, and regional spending. This study uses panel data analyzed with multiple linear regression. Based on the analysis results, the most suitable model in this research is the Common Effect Model (CEM). The findings indicate that PAD and DAU have a significant impact on regional spending, while DAK does not show a significant effect. Collectively, the three variables (PAD, DAU, and DAK) have been proven to have a significant effect on local government spending in the regencies/cities of Central Java from 2017 to 2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, regional spending
The Mediating Role of Information Technology, Internal Control System on the relationship between Human Resources Competence and Manokwari Regency Local Government Financial Statements simson, werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4775

Abstract

Abstract   The purpose of the study was to examine the effect of Human Resources Competence (HRC), on the Quality of Local Government Financial Statements through the Utilization of Information Technology (IT) and Internal Control System (ICC) as mediating variables. The data were analyzed using the Structural Equation Modeling approach with Partial Least Square (SEM-PLS), the research subjects were Civil Servants, the number of samples was 75. The results prove that KSDM has no direct effect on LKPD with a p value of (0.087> 0.05) and in a 97.5% confidence interval of 32.3% the influence of KSDM on improving the quality of LKPD. In the PTI and SPI mediation test, these two variables are able to mediate HRD with LKPD and P-Value = (0.013 - 0.015 <0.05) and have a positive and significant effect on LKDP, in the 97.5% confidence interval the influence of PTI and SPI values in mediating HRD with LKPD lies between 27.1%-44.2%, with a mediation path coefficient of (0.160-0.252) and significant with t statistics (2.425 - 2.747> 1.96),  Although the results are influential but have a low effect, this is supported by the output of the calculation of the effect size value of mediation ranging from 0.03-0.06, and these results are still reinforced by the results of the Q2 test which proves that the Q2 value is at 0.15-0.29 still in the category of relevant prediction power, meaning that any changes in the Quality of Local Government Financial Statements can be predicted by PTI and SPI variables as mediating variables Keywords: Human Resources Competence, Information Technology, Internal Control System, Mediation.
Pengaruh Pengawasan Keuangan Daerah dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Simeulue Uni Mawarnisa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4803

Abstract

Financial statements are a form of government management's accountability in presenting information related to financial positions to stakeholders. This study aims to determine the influence of regional financial supervision and human resource competence on the quality of local government financial statements in Simeulue Regency. This study involved 45 District Government Work Units (SKPK) with a total of 90 financial managers as respondents, who were selected using the purposive sampling method. The hypothesis test was carried out using multiple linear regression analysis with SPSS software version 23. The results of the analysis show that, partially, regional financial supervision and human resource competence significantly affect the quality of local government financial statements in Simeulue Regency. Simultaneously, the two variables were also found to have a significant effect on improving the quality of the financial statements of the local government of Simeulue district.
Analysis of Accountability and Transparency in The Management of Fund Allocation in Panggung Village and Panggung Baru Village, Pelaihari District seprina riani; Ines Saraswati Machfiroh; Fitra Izzadienny; Machfiroh, Nor Rahma Rizka
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4806

Abstract

Analysis was carried out on the management of Village Fund Allocation (ADD) in Panggung Village and Panggung Baru Village, Pelaihari District. This research is based on differences in the implementation of accountability and transparency in the two villages, as well as cases of irregularities in village financial management in Panggung Baru Village in the previous year's budget. The aim of the research is to spread accountability and transparency based on Minister of Home Affairs Regulation Number 20 of 2018. The method used is descriptive qualitative with data collection techniques through interviews, documentation and observation. Panggung Village shows fairly good implementation of accountability and transparency, but is still lacking in providing open information. Panggung Baru Village has used the Siskeudes application, but transparency is not optimal because social media is not active and there are no financial information billboards. Both villages need to increase information disclosure and community participation in ADD management.

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