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Ryan Hidayat Hatuala
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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 3, No 3 (2018)" : 5 Documents clear
STRATEGI PENINGKATAN RETRIBUSI PASAR YOUTEFA, SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH Yuli Antikasari; Westim Ratang; Agustina Sanggrangbano
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.561 KB) | DOI: 10.52062/keuda.v3i3.700

Abstract

The purpose of this study is to determine changes in the organizational environment, both internal and external environments in an effort to increase the acceptance of market retribution. Descriptive research method with a qualitative approach. While the technique of collecting data with the method of documentation, in-depth interviews and direct observation. Data analysis uses interaction analysis models and SWOT analysis so that strategic issues emerge, namely: 1. Low ability and skills of employees. 2. Weak supervision and law enforcement. 3. Low level of merchant awareness of rules. 4. Practice setting targets that have not been based on existing potential. To respond to the issue, a strategy was developed as follows: Improving the quality of Human Resources through education and courses; The same understanding of organizational mission; Improvement of work procedures; socialization and counseling on rights and obligations in accordance with existing rules; cooperating with other related agencies, for example the Satong Praja Police; Persuasive and Repressive Approach; Commitments from all parties in setting targets; use actual potential data in setting targets. Keywords: Market Retribution, Acceptance, Strategy, Improvement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA Kaillin Lalli Randa; Ida Ayu Purba Riani; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.776 KB) | DOI: 10.52062/keuda.v3i3.701

Abstract

The purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People's Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique. The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261. Keywords: Performance Based Budget
ANALISIS KEMANDIRIAN FISKAL DI KABUPATEN JAYAPURA Dwi Fitriani; Yundy Hafizrianda; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.339 KB) | DOI: 10.52062/keuda.v3i3.702

Abstract

This study aims to find out how much fiscal independence in Jayapura Regency is by looking at how the development of regional income and how the level of fiscal independence in Jayapura Regency. To see how much the level of fiscal independence in Jayapura regency, the author uses financial independence analysis. One of the most highlighted and most influential decentralization in the development of regional development is fiscal decentralization which is the most important part in the implementation of regional autonomy. Fiscal policy is basically a government instrument or instrument that plays an important role in the economic system, which is useful to encourage economic growth, expand the basis of economic activity in various sectors, and specifically expand employment to reduce unemployment Based on the analysis obtained the description of the Jayapura District Fiscal Independence Level in the level of achievement of targets from 2012 - 2016 the level of achievement has not been able to achieve the expected target such as regional revenues that have not been fully realized well and the level of independence of the region which is in the position of an instructive pattern because of several problems faced by the Jayapura Regency Government itself.
DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER Lalu Hakiki; Taufik Raharjo
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.95 KB) | DOI: 10.52062/keuda.v3i3.703

Abstract

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.
THE ROLE OF VILLAGE-OWNED ENTERPRISES (BUMDes) TO RURAL DEVELOPMENT: A COMPARATIVE INSTITUTIONAL ANALYSIS I Gede Agus Ariutama; Acwin Hendra Saputra; Renny Sukmono
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.079 KB) | DOI: 10.52062/keuda.v3i3.704

Abstract

Government intervention for village development is carried out with various policies. The establishment of BUMDes is one of the government's efforts to accelerate rural development, advance the local economy, and develop the village partnerships and/or third party’s partnerships. This study exploits comparative institutional analysis framework to examine further how institutional aspects can affect the application of BUMDes in the rural development. The institutional aspects of BUMDes utilization for rural development is worth emphasizing since it will be employed as a foundation between the actors in a specific social area (structure) in its various forms such as rules, norms, or a certain routine, and the institution as a form of authority for the social behavior of the village organization. Furthermore, the successful implementation of BUMDes in the rural development is also affected by how stakeholder system can manage the institutional aspects. The result of this study, from the standpoint of comparative institutional analysis, underlines: (1) the limited authority of the Ministry of Villages, Underdeveloped Regions and Transmigration for rural development suggests that this Ministry must establish a specific institutional arrangement with the Ministry of Internal Affairs and Ministry of Cooperatives and Small and Medium Enterprises as well as banking institutions; (2) The village government has not fully taken advantage of the flexibility of its institutional arrangement to use BUMDes as a source of rural development; and (3) there is considerable scope to increase the role of BUMDes. This paper will propose some practical advices while considering the existing institutional arrangement.

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