cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ryan Hidayat Hatuala
Contact Email
ryan.hatuala@gmail.com
Phone
-
Journal Mail Official
ryan.hatuala@gmail.com
Editorial Address
Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura
Location
Kota jayapura,
P a p u a
INDONESIA
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 3 (2025)" : 7 Documents clear
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN NEGARA BUKAN PAJAK DI UIN SALATIGA Rahmawati, Anida
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.4894

Abstract

Dalam rangka mendukung kegiatan akademik dan non-akademik, UIN Salatiga tidak hanya mengandalkan penerimaan pajak sebagai sumber pendanaan utama, tetapi juga memanfaatkan Penerimaan Negara Bukan Pajak (PNBP). Tujuan dari penelitian ini adalah untuk mengetahui efektivitas penerimaan PNBP dan kontribusi sumber-sumber PNBP di UIN Salatiga tahun 2021 – 2023. Metode yang digunakan dalam penelitian ini meliputi pengumpulan data dan analisis data. Pengumpulan data meliputi obeservasi, wawancara, dan studi dokumentasi. Analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan penelitian yang dilakukan, diketahui bahwa pada 2021 PNBP UIN Salatiga belum efektif dan pada 2022 – 2023 kinerja PNBP mengalami peningkatan mendekati target yang ditetapkan. Sumber pendapatan terbesar UIN Salatiga didominasi jasa layanan dan kontribusi dari pendapatan tersebut belum optimal dan memerlukan strategi pengelolaan lanjutan.
ANALISIS KINERJA KEUANGAN PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERH KABUPATEN WAJO Ainun Nadrah Jariyah, Andi; Afiah, Nur; Hamzah, Hajrah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.4906

Abstract

Penelitian ini bertujuan: untuk menganalisis bagaimana kinerja keuangan pemerintah daerah pada Badan Pengelolaan dan Pendapatan Daerah Kabupaten Wajo pada Tahun 2021-2023. Variabel penelitian ini adalah: kinerja keuangan. Fokus penelitian adalah: mengevaluasi kinerja keuangan untuk menentukan apakah kinerja tersebut telah memenuhi target anggaran dengan teknik analisis kuantitatif. Pengumpulan data dilakukan dengan menggunakan dokumentasi dan wawancara, analisis data menggunakan rasio ekonomis, efisiensi dan efektivitas. Hasil menunjukkan bahwa tingkat ekonomis dan efisiensi selama periode penelitian tergolong baik karena rasio berada di bawah 100%. Namun, efektivitas pada tahun 2021–2022 masih belum tercapai (rasio <100%), sedangkan pada 2023 telah menunjukkan kinerja yang efektif (rasio >100%).
DINAMIKA INOVASI LINGKUNGAN MENUJU PEMBANGUNAN BERKELANJUTAN: PENDEKATAN BIBLIOMETRIK Pamungkas, Akbar Ilham
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.4985

Abstract

Penelitian ini menggunakan pendekatan bibliometrik untuk mengeksplorasi lanskap intelektual pada pertemuan antara inovasi lingkungan (Environmental Innovation), pembangunan berkelanjutan (Sustainable Development), dan akuntansi lingkungan. Melalui analisis komprehensif menggunakan VosViewer, studi ini bertujuan untuk mengidentifikasi pola kolaborasi, tren penelitian, dan struktur intelektual yang menghubungkan ketiga domain tersebut. Data diekstraksi dari basis data ilmiah terkemuka seperti Google Scholar, penelitian ini mengidentifikasi tren, pola sitasi, dan hubungan tematik antar publikasi dari tahun 2004 hingga 2024. Hasil analisis bibliometrik mengungkapkan beberapa temuan kunci. Pertama, terdapat peningkatan signifikan dalam publikasi terkait inovasi lingkungan dan pembangunan berkelanjutan dalam dekade terakhir. Pemetaan jaringan menggunakan VosViewer mengidentifikasi klaster utama penelitian, menunjukkan konektivitas yang kompleks antara akuntansi lingkungan, Inovasi Lingkungan, dan strategi keberlanjutan. Visualisasi jaringan pengetahuan mengungkap lima klaster utama penelitian: (1) Perusahaan yang berkaitan dengan Corporate Sosial Responsibility, (2) Perkotaan yang berkaitan dengan Environmental Sustainability, (3) Corporate Sustainability, dan (4) Environmental Accounting dan (5) Triple Bottom Line. Analisis menunjukkan bahwa interdisiplinaritas penelitian semakin meningkat, dengan kolaborasi antarpeneliti dari bidang ekonomi, manajemen, teknik informasi, dan ilmu lingkungan. Temuan ini memberikan wawasan mengenai keterkaitan antara inovasi lingkungan dan pembangunan berkelanjutan, serta menyoroti pentingnya kebijakan yang mendukung riset dan pengembangan dalam bidang ini untuk mencapai tujuan pembangunan yang inklusif dan ramah lingkungan.
ANALISIS PENGELOLAAN KEUANGAN DAERAH BERBASIS DIGITAL DI KOTA PALANGKA RAYA Amaliah, Elya; Siburian, Sriafni Y; FRiskila, Alia; Lumban Raja, Purada Riska Uli; Simbolon, Pebrita; Widyaningsih, Rice; Septriana, Marsya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.5006

Abstract

This study aims to analyze the effectiveness of digitally-based regional financial management in Palangka Raya City, evaluating the extent to which digital transformation affects fiscal governance, regional autonomy, and the quality of public services. Employing a qualitative case study approach, the method included analysis of secondary APBD data (2021-2024), in-depth interviews with local government officials (BPKAD, Bapenda, TP2DD), and documentation studies. The findings indicate that the implementation of the Regional Government Electronic Transactions (ETPD) policy has successfully served as a key instrument for enhancing efficiency and transparency in financial management. ETPD significantly strengthens the Internal Control System (ICS) and accelerates bookkeeping and reporting cycles. However, Palangka Raya City's fiscal performance is still shadowed by a heavy dependence on central transfer funds and the domination of employee expenditure, which hinders productive digital investment allocations. The main challenges identified are non-technical, including limited Human Resources (HR) capacity among officials to operate complex systems and uneven digital infrastructure in peripheral areas. Furthermore, community participation in budget oversight (horizontal accountability) requires improvement. This study recommends the optimization of Local Own-Source Revenue (PAD) through the expansion of ETPD into strategic local economic sectors, such as tourism and MSMEs, along with massive HR capacity building, as key measures to realize effective, accountable, and sustainable digital financial governance.
PEMANFATAN EKONOMI DIGITAL DALAM PEMASARAN PRODUCK BUCKET BUNGA : STUDI KASUS BRAND PIDY.FLORIST tomi, tomi; Umi, Umi Safrilia Lestari; Syahru, Muhammad Syahru Ramdhan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.5014

Abstract

This study aims to examine the use of the digital economy in marketing flower bucket products through a case study of the Pidy.florist brand. With the development of digital technology, businesses are increasingly encouraged to utilize online platforms such as Instagram and WhatsApp to expand market reach and increase sales. This study uses a qualitative approach with a case study method to understand the digital marketing strategy implemented by Pidy.florist. The results show that utilizing social media as a primary promotional tool, utilizing marketplaces for more secure transactions, and intensive communication through messaging apps can increase brand visibility and customer loyalty. This study also reveals challenges faced, such as intense competition and changes in social media algorithms. These findings are expected to contribute to the development of digital marketing strategies for small and medium enterprises (SMEs) in the digital economy era. Keywords: Digital economy, Marketing, Online Shop, MSE
ANALISIS RASIO KEUANGAN KABUPATE BERAU TAHUN 2020-2024 Meyli; Desi; Rizki; Dino; Mega Tunjung Hapsari
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.5017

Abstract

Abstract This study aims to analyze the financial performance of the Berau Regency Government based on APBD data from 2020 to 2024 by employing five financial ratios: regional independence ratio, regional financial efficiency ratio, degree of decentralization ratio, regional dependency ratio, and regional tax effectiveness ratio. The research method used is descriptive quantitative with secondary data obtained from the APBD Realization Report. The findings reveal that the average regional independence ratio is only 13%, classified as low, while the financial efficiency ratio is consistently above 100%, indicating inefficiency. The degree of decentralization ratio averages 9%, categorized as very low, whereas the regional dependency ratio averages 75.5%, showing a very high reliance on central government transfers. On the other hand, the tax effectiveness ratio varies, with an average of 92%, categorized as effective, although it declined significantly in the final year. Overall, the financial performance of Berau Regency has not been fully optimal, highlighting the need for strategies to increase local revenue and improve expenditure efficiency in order to reduce dependency on central government transfers. Keywords: Financial Performance, APBD, Berau Regency, Financial Ratios
ANALISIS PENATAUSAHAAN ASET TETAP DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TELUK BINTUNI Werbette, Ira Selviana Biloro; Salle, Agustinus; Allo Layuk, Paulus K.
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the optimization of regional asset administration conducted by the Regional Financial and Asset Management Agency (BPKAD) of Teluk Bintuni Regency. The primary focus includes the asset administration process, the constraints encountered during implementation, and optimization strategies to improve effectiveness and efficiency. The study employs a qualitative-descriptive method with an exploratory approach. Data were collected through in-depth interviews with relevant officials and documentation studies of the Audit Board of Indonesia (BPK) reports, regional financial statements, and applicable regulations. Thematic analysis was utilized to identify key patterns and themes related to regional asset management. The results indicate that while asset administration in Teluk Bintuni Regency refers to Government Regulation (PP) No. 27 of 2014 and utilizes the Regional Management Information System for Regional Property (SIMDA BMD), several significant obstacles remain. These include low discipline among asset users, disorganized recording practices, weak coordination between Regional Government Agencies (OPD), and limited human resource competency in asset administration. To optimize management, this study recommends several strategies: increasing compliance through socialization and the enforcement of sanctions, improving technology-based recording systems for better accuracy and transparency, and strengthening inter-agency coordination through stricter reporting mechanisms. Furthermore, enhancing human resource capacity through training and certification is crucial to ensuring effective regional asset management.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 10 No 01 (2025) Vol 10 No 3 (2025) Vol 10 No 2 (2025) Vol 9 No 3 (2024) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 3 (2023) Vol 8 No 2 (2023) Vol 8, No 1 (2023) Vol 8 No 1 (2023) Vol 7 No 3 (2022) Vol 7, No 2 (2022) Vol 7, No 1 (2022) Vol 6, No 3 (2021) Vol 6, No 2 (2021) Vol 6, No 1 (2021) Vol 5, No 3 (2020) Vol 5, No 2 (2020) Vol 5, No 1 (2020) Vol 4, No 3 (2019) Vol 4, No 2 (2019) Vol 4, No 1 (2019) Vol 3, No 3 (2018) Vol 3, No 2 (2018) Vol 3, No 1 (2018) Vol 2, No 3 (2017) Vol 2, No 2 (2017) Vol 2, No 1 (2017) Vol 1, No 3 (2016) Vol 1, No 2 (2016) Vol 1, No 1 (2016) More Issue