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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 6, No 1 (2021)" : 5 Documents clear
EVALUASI PENATAUSAHAAN ASET TETAP PADA KANTOR DINAS OLAHRAGA DAN PEMUDA PROVINSI PAPUA Adonia Abigael Aibekob; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.961 KB) | DOI: 10.52062/keuda.v6i1.1664

Abstract

This study aims to obtain a clear picture of the effects of recording, inventorying and reporting on the administration of fixed assets at the Papua Province Sports and Youth Office. The type of data used is qualitative data and quantitative data. Primary and secondary data is the data source used. Data collection techniques are used, namely field data and library data studies. The study was conducted using quantitative descriptive data analysis techniques consisting of research instrument test, classic assumption test, and multiple regression analysis. The results of the study show that recording, inventorying and reporting partially has a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording, Inventory and Reporting simultaneously have a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording is the dominant factor that has a significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office
PENGARUH TRANSFER PEMERINTAH PUSAT DAN FISKAL STRESS TERHADAP BELANJA DAERAH DI PROVINSI PAPUA BARAT Lillyani Margaretha Orisu; Rumas Alma Yap; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.327 KB) | DOI: 10.52062/keuda.v6i1.1665

Abstract

This research aims to examine the effect of central government transfers, fiscal stress, regional taxes and gross regional domestic product on regional spendingofdistricts/cities in West Papua Province, to analyze the effect of fiscal stress from two indicators, namely the ratio of local revenue to regional spending and the difference in expenditurewith revenue. Using panel data analysis method, the first equation uses a random effect model and the second equation uses a fixed effect model.Finding / Originality: That government transfers and gross regional domestic product have a positive and significant effect on regional spending. By using two measures of fiscal stress, it is found that the fiscal stress variable, both through the ratio of original local income to regional spending, and the difference in expenditures and regional revenues, has a significant and positive effect on regional spending
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN BELANJA BERBASIS KINERJA DI PEMERINTAH PROVINSI PAPUA BARAT Nengsi Oktavia Makalew; Paulus Kombo Allo Layuk; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.464 KB) | DOI: 10.52062/keuda.v6i1.1666

Abstract

This study aims to determine the effect of partially and simultaneously between Human Resources Competence, Organizational Commitment, and Appreciation on Performance-Based Budgeting in the Regional Organizations of West Papua Province Government. The sample in this study were 96 employees. The analytical tool in this study is multiple linear regression using the SPSS Program.The results showed that; 1) Partially independent variables (HR competencies and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 2). Together / simultaneously Human resource competency variables, organizational commitment, and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 3). The dominant variable influencing performance-based budgeting in the West Papua Provincial Government is the award.
KAJIAN KEMANDIRIAN KEUANGAN BADAN LAYANAN UMUM DAERAH BIDANG KESEHATAN PADA MASA PANDEMI COVID-19 Afrida Ariyani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.411 KB) | DOI: 10.52062/keuda.v6i1.1630

Abstract

Bagaimana pengaruh pandemi covid-19 terhadap kemandirian keuangan badan layanan umum daerah di bidang kesehatan merupakan tujuan dari penelitian ini.Penelitian dilakukan di dua badan layanan umum daerah rumah sakit umum daerah  di Kabupaten Brebes yaitu BLUD RSUD Bumiayu dan BLUD RSUD Brebes.Data yang digunakan dalam penelitian ini adalah data sekunder yaitu berupa laporan keuangan,data kunjungan pasien,dan laporan hasil survey indeks kepuasan masyarakat (IKM).Pendekatan kuantitatif non eksperimen dengan Metode deskriptif komparatif digunakan dalam penelitian ini untuk membandingkan kondisi kemandirian keuangan rumah sakit sebagai badan layanan umum daerah selama sebelum dan sesudah pandemi covid-19 melanda Indonesia.Hasil dari penelitian ini adalah secara umum pandemi covid 19 berpengaruh positif terhadap kemandirian keuangan badan layanan umum daerah bidang kesehatan.Walaupun tingkat kunjungan pasien menurun selama pandemi,akan tetapi tingkat kepuasan masyarakat terhadap pelayanan rumah sakit meningkat.Hal ini disebabkan karena kualitas pelayanan rumah sakit justru semakin meningkat di masa pandemi
SELF ASSESSMENT IMPROVEMENT STRATEGIES (TAXPAYER COMPLIANCE, TAXPAYER INSPECTION, AND TAX MORALE APPROACH) Misra Herlambang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.559 KB) | DOI: 10.52062/keuda.v6i1.1631

Abstract

Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.

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