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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
 1 
Search results for , issue "Vol 4, No 1 (2019)" : 5 Documents clear
PENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.722 KB) | DOI: 10.52062/keuda.v4i1.855

Abstract

This paper reveals  the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS BADAN PUSAT STATISTIK PROVINSI PAPUA Manur Sitinjak; Yundi Hafizrianda; Meinarni Asnawi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.287 KB)

Abstract

The purpose of this study is to test and analyze the effect of Quality of HR, Technology Utilization and Exposure of Financial Reports for Accountability. The population of this discussion was all 68 respondents. Tests carried out on a sample of 68 respondents. The sampling method used is the Census. Information collection is done by direct survey. Testing the hypothesis is tested empirically using Path Analysis. The results showed that the Quality of Human Resources, Use of Information Technology and Presentation of Financial Statements had a positive and significant influence on Accountability. This means that if the Quality of Human Resources increases or gets better, Accountability will also be better. The use of Information Technology has proven to have a positive but not significant effect on Accountability. Furthermore, the presentation of financial statements proved to have a positive and meaningful effect on accountability. This shows that the quality of human resources, utilization of information technology, exposure to financial reports and accountability in the BPS of the Papua Province has been going well.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG paulus k alolayuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.22 KB)

Abstract

Analisis realisasi anggaran secara umum menjelaskan mengenai bagaimana suatu pemerintah daerah menggunakan anggaran pendapatan dan belanja daerah dengan melihat bagaimana realisasinya yang menunjukkan penggunaan yang tepat dan efisien. Penelitian ini dilakukan dengan maksud untuk menganalisis anggaran pendapatan dan belanja pemerintah Kabupaten Pegunungan Bintang, dengan manfat yang diharapkan untuk memperoleh informasi mengenai anggaran dan pendapatan belanja pemerintah Kabupaten Pegunungan Bintang. Analisis deskriptif telah digunakan dalam penelitian ini yang bertujuan untuk membuat gambaran secara sistematis mengenai fakta dengan fenomena yang sedang diteliti. Hasil penelitian ini menunjukkan bahwa beberapa rasio pendapatan dan belanja daerah menunjukkan hasil yang bervariasi, dianataranya adanya hubungan pola instruktif dalam hal kemandirian suatu pemerintah daerah, dan sejauh ini pola belanja pemerintah daerah menunjukkan kondisi yang wajar sesuai dengan apa yang ditargetkan.
TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN KUALITAS APARAT KAMPUNG TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Kasus Pemerintahan Kampung Di Kabupaten Boven Digoel) arius kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.249 KB)

Abstract

The aim of the study was to describe and describe aspects of external pressure, environmental uncertainty, management commitment and the overall quality of village government apparatus in relation to the transparency of village financial reporting. This research is a qualitative research with a case study approach and data collection techniques through field observations, interviews, document review and literature studies and empirical studies. Informants in this study were village officials and community leaders. The findings of the study on financial reporting transparency found external pressure variables, environmental uncertainty, management commitment and the quality of village apparatus were still the inhibiting variables in voicing the principles of transparency in village financial reporting. Whereas there are other reasons that the suitability of village financial management is based on Law Number 33 of 2004.
ANALISIS PENGARUH PARTISIPASI DAN PERAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN YALIMO Estepanus Lolo Kassa; Meinarni Asnawi; Bill Pangayouw
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.283 KB)

Abstract

The purpose of the study is those the role of participation and information systems in regional financial management on the performance of regional governments. The Data Analysis Method uses an econometric approach in formulating estimated effects between variables through OLS.  While the mean score of the sub-indicators uses Quantitative Descriptive. Research results show: (1) Participation in the preparation of the APBD, shows a pattern of positive relations between the level of participation and the public presentation of local governments.  So that participation is an important and a dominant aspect capable of encouraging the performance of local government, (2) Regional Financial Management Information System, is a form of cutting down the bureaucratic flow in the technical management of regional finance, this research encourages the public presentation of regional government from regional financial aspects. Influence of 38 percent, (3) participation in the preparation of APBD and technical management of regional finance using the SIKD system, will positively support the increase in local government performance by 85.9 percent.

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