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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 5, No 1 (2020)" : 5 Documents clear
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI Fiane Rina Sambuaga
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.064 KB) | DOI: 10.52062/keuda.v5i1.1224

Abstract

This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.
Analisis Efektifitas Pencairan Dana Pada di Pemerintah Daerah: Kajian Empiris di Provinsi Papua Barat Emiliana Antonina Kadmaer
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.142 KB) | DOI: 10.52062/keuda.v5i1.1215

Abstract

This study intends to examine the importance of supervision, standard operating procedures (SOP) and quality of human resources on the effectiveness of funds disbursement in a local government. The researcher used the context and environment of the West Papua Province as a research case. The research used full samples by spreading questionnaires to all treasurer in charge of disbursing funds. The study analyzes data in a descriptive and quantitative with multiple regression tools. Our results explain that there is an influence of supervision, SOP and the quality of human resources on the effectiveness of funds disbursement. Such impacts occur partially and simultaneously
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset di Institut Pemerintahan Dalam Negeri Kampus Papua Juliessi Paranga
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.734 KB) | DOI: 10.52062/keuda.v5i1.1216

Abstract

The purpose of this study is to investigate the assets management in the Papua Campus of Institut Pemerintahan Dalam Negeri (IPDN). The research also wants to reveal how the influence of Legal Audit, Human Resources and Leadership Commitments on Optimizing Asset Management. We surveyed on this  Campus by selecting a sample of 30 respondents. We empirically tested our hypothesis using Multiple Regression Analysis. The results show that the assets management on this Campus is proper and running under the appropriate statutes. Still, there are needs for more advance and thought in the assets administration, utilization and supervision. Legal audit proved to have a positive but not significant effect on asset management. It means that the audit does not guarantee asset optimization. Human resources and leadership commitments have a positive and significant impact on asset management, reflects that if human resources and leadership commitments are getting more robust, asset management will also be more trustworthy.
ANALISIS TERHADAP FAKTOR YANG BERPENGARUH DALAM PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN DI KABUPATEN SARMI, PROVINSI PAPUA Mardiana Dimo
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.581 KB) | DOI: 10.52062/keuda.v5i1.1217

Abstract

The purpose of this study is to analyze the factors that influence the presentation of the Accountant Treasury Accountability Report. Three factors are predicted to influence namely HR competency, education and training, and SIMDA implementation. The study was conducted in Sarmi Regency, Papua Province, with a population of expenditure treasurers in 35 Regional Apparatus Organizations (OPD). The research sample of 70 people. The sample method used is Porposive Sampling. The results of the study used Multiple Regression. The results of the study explained that partially HR competency factors had no significant effect, while the other two factors namely education and training, and SIMDA Implementation had a positive effect. Simultaneously these three factors have a positive and significant effect.
ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA) Hesty Theresia Salle; Meinarni Asnawi; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.341 KB) | DOI: 10.52062/keuda.v5i1.1223

Abstract

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

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