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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 3 (2020)" : 5 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018 Theresia P. Wanma; Yundy Hafizrianda; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.762 KB) | DOI: 10.52062/keuda.v5i3.1536

Abstract

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures
EVALUASI PENATAUSAHAAN ASET PADA PEMERINTAH KABUPTEN SARM Mutmainnah HS Dimo; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.213 KB) | DOI: 10.52062/keuda.v5i3.1537

Abstract

The research objective was to evaluate the administration of regional property in the Sarmi Regency Government. The administrative aspects that were studied included the aspects of bookkeeping, inventory and reporting. Qualitative and quantitative methods are used to answer the research formulation. The research object consisted of three Regional Apparatus Organizations (OPD), including the Public Works Office, the Health Office and the Education Office. The interviewed informants are treasurers of goods. The interviewed informants were managers of regional property in three regional apparatus organizationsThe results of the research show that the Sarmi Regency Government has not fully implemented asset administration in accordance with the Minister of Home Affairs Regulation No. 19 of 2016. It is the only aspect of bookkeeping that has the highest value or has implemented regulations. Furthermore, the reporting and inventory aspects have not been said to have carried out regulatory orders.The results of this research resulted in the findings of several obstacles, namely: misuse of assets, weak coordination, lack of human resources to handle assets, and limited incentives for asset managers.
ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA Maranatha Siregar; Westim Ratang; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.302 KB) | DOI: 10.52062/keuda.v5i3.1538

Abstract

One of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD.
PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.736 KB) | DOI: 10.52062/keuda.v5i3.1531

Abstract

This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA Cornelia Desiana Matani; Linda Hutajulu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.028 KB) | DOI: 10.52062/keuda.v5i3.1532

Abstract

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

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