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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 11 no 2 (2026)" : 7 Documents clear
PENGARUH RETRIBUSI PEMOTONGAN HEWAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN TANA TORAJA Rachman Syaputra; Abd Rijal; Samirah Dunakhir
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5250

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Retribusi Pemotongan Hewan (RPH) terhadap Pendapatan Asli Daerah Kabupaten Tana Toraja. Variabel penelitian ini adalah: (1) Pendapatan Asli Daerah (Y), yang diukur dalam satuan rupiah dan (2) Retribusi Pemotongan Hewan sebagai variabel bebas (X) yang diukur dalam satuan rupiah. Populasi penelitian ini adalah jumlah retribusi semua pemotongan hewan yang terjadi selama upacara rambu solo’ yang diperoleh dari kantor BPKPD Kabupaten Tana Toraja, sedangkan sampel dalam penelitian ini adalah semua upacara rambu solo’ yang dilakukan dalam periode bulan selama tahun 2021-2023 yaitu 36 sampel. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan analisis regresi linear sederhana, dan uji t. Hasil penelitian ini menunjukkan bahwa nilai signifikansi sebesar 0,041<0,05, sehingga dapat disimpulkan bahwa RPH berpengaruh signifikan terhadap Pendapatan Asli Daerah Kabupaten Tana Toraja.
ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH KABUPATEN GOWA Muh. Satria Hidayat; Muhammad Azis; Warka Syachbrani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5251

Abstract

This research aims to analyze the level of contribution of Land and Building Tax (PBB) to Gowa Regency's Original Regional Income (PAD) during the 2019-2023 period. The variable in this research is the contribution of land and building tax to local original income as measured by contribution analysis. Data collection techniques are carried out using documentation. Data analysis was carried out using quantitative descriptive analysis. The results of this research show that Land and Building Tax (PBB) revenues in Gowa Regency during the 2019-2023 period show fluctuations. In the early years (2019-2021), revenue effectiveness was very high, which indicates excellent tax management by local governments. However, in subsequent years (2022 and 2023), effectiveness declined, indicating that higher targets brought new challenges that needed to be addressed. Meanwhile, analysis of the contribution of Land and Building Tax (PBB) to Original Regional Income (PAD) in Gowa Regency shows that although PBB revenue increases every year, its contribution to total PAD is still relatively low and falls into the "Very Low" category.
PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA A. Audirta Prasetia; Nur Afiah; Nurafni Oktaviyahnu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5253

Abstract

This study aims to determine the effect of Land and Building Rights Acquisition Duty on Regional Original Revenue of Bulukumba Regency. The data collection technique used is documentation. This study uses a quantitative method with simple regression analysis to evaluate the relationship between Building Rights Acquisition Duty and Regional Original Revenue revenues. In this study, the secondary data used includes financial statements and regional tax revenues during the 2021-2023 period. The results of the study show that BPHTB has a positive and significant influence on the Regional Original Revenue of Bulukumba Regency. Each increase in Building Rights Acquisition Duty revenue has been shown to contribute directly to the increase in Regional Original Revenue, which shows the importance of optimizing Building Rights Acquisition Duty as an effective fiscal instrument.
PENGARUH SISTEM INFORMASI KEUANGAN DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKRETARIAT DPRD PROVINSI SULAWESI SELATAN Saldyah Marsya; Nuraisyiah; Azwar Anwar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5254

Abstract

This study aims to: (1) determine the partial effect of the financial information system on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, (2) determine the partial effect of employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, and (3) determine the simultaneous effect of the financial information system and employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province. (1) The variables in this study are the quality of financial reports as the dependent variable (Y), and (2) financial information systems and employee competence as independent variables (X), measured using a Likert scale from 1 to 5. The population of this study consists of 41 civil servants and non-civil servants working in the program and finance departments, while the sample comprises 30 employees selected using purposive sampling techniques. Data collection was conducted using questionnaires. Data analysis was carried out using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) The financial information system has a positive and significant effect on the quality of financial reports at the Secretariat of the Regional People's Representative Council (DPRD) of South Sulawesi Province. This is evidenced by the t-test significance value of 0.005, which is less than 0.05 (Sig 0.005 < 0.05). (2) Employee competence has a positive and significant effect on the quality of financial reports at the Secretariat of the DPRD of South Sulawesi Province. This is shown by the t-test significance value of 0.031, which is less than 0.05 (Sig 0.031 < 0.05). (3) Simultaneously, the financial information system and employee competence have a positive and significant effect on the quality of financial reports, as seen from the F-test significance value of 0.002, which is less than 0.05 (0.002 < 0.05). Thus, all hypotheses proposed in this study are accepted.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTASI Dika Retno Budiarti; Samirah Dunakhir; Samsinar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5255

Abstract

This study aimed: (1) to analyze the effect of accounting information system quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (2) to analyze the effect of accounting information quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (3) to analyze the effect of perceived usefulness partially on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency; and (4) to analyze the effect of accounting information system quality, accounting information quality, and perceived usefulness simultaneously on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency. The variables of this research are: (1) User Satisfaction as dependent variable (Y) and (2) Accounting Information System Quality, Accounting Information Quality, and Perceived Usefulness as independent variables (X) measured by a 5-point Likert scale questionnaire. The population of this research are employees of the Bina Marga and Bina Konstruksi Office of South Sulawesi Province totaling 486 people, and the sample are 40 respondents choosen by purposive sampling technique. The data were collected by distributing questionnaires. The data obtained were analyzed using descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing processed using the SPSS version 25 program.The results of this research suggest that: (1) Partially, the quality of accounting information systems has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.046, which is smaller than 0.05 (Sig. 0.046 < 0.05). (2) Partially, the quality of accounting information has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.013, which is smaller than 0.05 (Sig. 0.013 < 0.05), (3) Partially, perceived usefulness has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.026, which is smaller than 0.05 (Sig. 0.026 < 0.05), and (4) Simultaneously, it shows that the quality of accounting information systems, accounting information quality, and perceived usefulness have a positive and significant effect on user satisfaction with accounting information systems. This can be seen from the significance value of the F test of 0.000 which is smaller than 0.05 (0.0000 < 0.05).
PENGARUH PERSEPSI BENDAHARA DESA ATAS PENGGUNAAN CORETAX ADMINISTRATION SYSTEM TERHADAP KEPATUHAN PERPAJAKAN (STUDI PADA KP2KP TAKALAR) Nur Aeny Syahrir; Masnawaty Sangkala; Nur Afiah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5313

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi kepercayaan, dan persepsi risiko bendahara desa atas penggunaan Coretax Administration System terhadap kepatuhan perpajakan di wilayah kerja KP2KP Takalar. Variabel penelitian ini adalah kepatuhan perpajakan sebagai variabel terikat (Y) yang diukur melalui indikator pelaporan, pembayaran, dan pemahaman peraturan perpajakan; serta persepsi kemudahan (X1), persepsi kepercayaan (X2), dan persepsi risiko (X3) terhadap penggunaan Coretax Administration System (CTAS) sebagai variabel bebas yang diukur menggunakan instrumen kuesioner yang disusun dengan skala likert. Populasi penelitian mencakup seluruh bendahara desa yang terdaftar sebagai Wajib Pajak di wilayah kerja KP2KP Takalar sebanyak 110 desa, dengan sampel sebanyak 52 responden yang diambil menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis dengan menggunakan uji instrumen, uji asumsi klasik, uji statistik serta uji hipotesis melalui program SPSS versi 27. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan persepsi kepercayaan berpengaruh positif dan signifikan terhadap kepatuhan perpajakan bendahara desa, sedangkan persepsi risiko tidak bepengaruh terhadap kepatuhan perpajakan di wilayah kerja KP2KP Takalar.
ANALISIS POTENSI DAN DAYA SAING SEKTOR EKONOMI SEBAGAI DASAR PERENCANAAN PEMBANGUNAN KABUPATEN LOMBOK TIMUR PERIODE 2020–2024 Kurniawan Azra&#039;; Lina Azizah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5322

Abstract

Tujuan penelitian ini adalah untuk mengetahui potensi dan daya saing sektor ekonomi sebagai dasar perencanaan pembangunan Kabupaten Lombok Timur. Penelitian ini menggunakan data sekunder berupa runtun waktu (time series) dari Produk Domestik Regional Bruto (PDRB) Kabupaten Lombok Timur dan Provinsi Nusa Tenggara Barat tahun 2020-2024. Penelitian ini menggunakan teknik analisis Location Quotient (LQ) untuk mengetahui sektor ekonomi unggulan Kabupaten Lombok Timur. Sedangkan teknik analisis Shift Share (SS) digunakan untuk mengetahui perubahan dan pergeseran struktur perekonomian Kabupaten Lombok Timur. Hasil penelitian metode LQ menunjukkan bahwa Kabupaten Lombok Timur memiliki sembilan sektor ekonomi yang berstatus unggulan dan delapan diantaranya bukan unggulan. Hasil analisis Proportional Shift menunjukkan bahwa terdapat delapan sektor ekonomi yang bernilai negatif dan sembilan diantaranya bernilai positif. Sedangkan hasil analisis Differential Shift menunjukkan bahwa semua sektor ekonomi Kabupaten Lombok Timur bernilai positif, hal tersebut berarti bahwa semua sektor ekonomi tersebut memiliki keunggulan kompetitif (competitive advantage) di Lombok Timur.

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