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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
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Search results for , issue "Vol 2, No 3 (2017)" : 5 Documents clear
ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA La Ode Abdul Wahab; Siti Rofingatun; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.663 KB) | DOI: 10.52062/keuda.v2i3.728

Abstract

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MIMIKA Hengki Derek Wandosa; Arius Kambu; Agustinus Numberi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.048 KB) | DOI: 10.52062/keuda.v2i3.729

Abstract

This study aims to determine: (1) The potential revenue (PAD) in Mimika Regency Year 2002-2013; (2) Identify the factors that encourage the growth source revenue (PAD) in Mimika. The method used in analyzing the use of quantitative techniques the 4 quadrant approach to tax (shift and share), elasticity component of revenue (PAD). The results showed that, by classification using the shift and share analysis of the potential components of taxes and levies in Mimika, shows the classification Prima namely Public service levies, and levies Licensing Certain, whereas in the classification Potentially the service levies Enterprises, for the classification of Developing the components Restaurant tax, entertainment tax, advertisement tax, street lighting tax and the classification Retarded Hotel Tax Non Metallic Minerals & Rocks. Based on the calculation of tax elasticity against the regional revenue, obtained information that the sources of growth by component Local Revenue (PAD) that is the average of the component Local Tax gain an Elastic (2.91> 1), Retribution gain an Inelastic (0.22 1). So that through this information, the source of regional revenue growth in Mimika courtesy Realization component Local Tax, Income and Asset enterprises. Keywords : Local Revenue
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMANDIRIAN DAERAH KABUPATEN TELUK BINTUNI TAHUN 2010-2015 Manasep Orocomna; Bonifasia Elitha Bharanti; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.859 KB) | DOI: 10.52062/keuda.v2i3.725

Abstract

Economic development is an attempt to support one of national priorities, namely accelerate economic recovery and strengthen the sustainable economic development system based on the people's system. These priorities determination base on issue and facing challenges and the policy in economic development in short term and medium term as well (Propenas 2012-2014). This study attempts to analyze the fiscal dependency level of Teluk Bintuni regency with the central government viewed from local fiscal decentralization degrees. Second, to analyze the influence of vehicle taxes on local revenue, which is regional potency to develop local fiscal independency. This research uses secondary data (time series) from year 2010 to 2014. This data analyzed in linear regression. Based on the calculation the transfer variable (x1) shows calculated t of 3,659; the number of vehicles wheels 4 or more (x2) shows calculated t of 3,595; the number of vehicles wheels 2 (x3) shows calculated t of 4,140; and regional investment (x4) shows calculated t of 4,595; with the significance level smaller than 0,05 so it can be concluded that the variables partially free and significant impact on the local revenue Teluk Bintuni regency. The f value of 23,468 (23,468 > 9,12) with the significance of 0,000 ( 0,000 < 0,05 ) that can be concluded that four independent variables which are the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and investment, together affecting the local revenue of Teluk Bintuni regency. Local revenue Teluk Bintuni regency can be explained by variation of the four independent variables: the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and local investment of 96,9 percent. Keyword: regional independency, tax, retribution, gross domestic regional product
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI ASET TETAP PEMERINTAH KABUPATEN JAYAPURA Moses Demetouw; Agustinus Salle; Meinarni Asnawi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.568 KB) | DOI: 10.52062/keuda.v2i3.726

Abstract

This research aims to analyze the influence of asset management on the level of optimizing fixed assets (land and building) in local governments of Jayapura regency. Using purposive sampling method the sample to this research is 48 respondents. The variables are assets inventory, legal audit assets, asset valuation, and supervision and assets control. According to the results using the multiple linear regression showed that individually inventory assets proven has a positive and significant impact on optimizing fixed assets (land and building) which means in accordance with hypothesis, individually legal audit assets not proved has a positive and significant impact on the level of optimizing assets fixed (land and building) which means not in accordance with hypothesis, individually asset valuation proven have had a positive and significant impact on the level of optimizing assets fixed (land and building), supervision and control assets proven have positive and significant impact on the level of optimizing assets fixed (land and building). While the simultaneous analysis results show that the four variables namely inventory of assets, audit legal assets, asset valuation, supervision and assets control proved significant / give positive response to the level of fixed ground asset optimality (land and building) this is proven by the value of F count > F table. Keyword: assets inventory, assets legal audit, assets valuation, assets supervision and control, optimizing fixed assets (land and building).
POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN YAHUKIMO Agustinus Nusa; Syaikhul Falah; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.685 KB) | DOI: 10.52062/keuda.v2i3.727

Abstract

This research aims to understand how large potential taxes and retribution at the Yahukimo regency. This research using the five taxes and retribution benchmark, namely the growth, economy efficiency, justice, ability to carry out, and conformity as income. By measuring the variables of the potential or not potential in accordance with the specified criteria. The result showed the that variables of economy efficiency, justice, and conformity as income are consistent the taxes and retribution potential in Yahukimo regency. On the variable of economy efficiency concluded that tax charges relatively small, while the threat to the entrepreneurs is the uncertainty neighborhood caused the price increases. Variable of justice concluded that taxes has done in a fair and appropriate with area and the owners capital. Variable of conformity as income is to compare regional regulations with Taxes and Retribution Law, so the results obtained that taxes has in accordance with the rules. While the Growth and the ability to carry out have varying results, taxes and retribution that is quite potentially, potentially or not potentially. Keyword: Growth, economy efficiency, justice, ability to carry out, conformity as income

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