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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 2 (2021)" : 5 Documents clear
Pengaruh Akuntabilitas Pelayanan Terhadap Kepuasan Pelanggan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura Menik Tiwikarti; Yundy Hafizrianda; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.882 KB) | DOI: 10.52062/keuda.v6i2.1757

Abstract

The Purpose of this study is to analyse the servise satisfaction at Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura and how is the influence of servise quality , namely physical evidence, reliability, responsiveness, assurance and empathy to public service satisfaction. The population of this study is the population of users of population Administration services at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura. Testing samples of 85 people. The sample method used was purposive sampling. Data collection was carried out by direct surveys, interviews and also by distributing questionnares. Empirical hypothesis testing using Multiple Regression. The result showed that the services had been implemented in accordance with the established Standart Operating Prosedures, but there is a need for improvements in facilities, infrastructure and facilities for vicitors or service users. The five observed service quality, physical evidence, reliability, responsiveness, assurance and empathy have apositif and significant effect on service satisfaction. This proves that if the five observed variables are further improved, it will increase public service satisfaction at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura
Implementasi Pengelolaan Dana Otonomi Khusus Papua Sektor Kesehatan Kabupaten Paniai (Studi Fenomenologi) Aprianto Lalang Kuddy; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.048 KB) | DOI: 10.52062/keuda.v6i2.1758

Abstract

The aims of this study were to (1) reveal how the local government of Paniai Regency carries out their process of managing special autonomy fund for health sector which consists of planning, budgeting, performing, reporting and evaluating their programs and activities; (2) asses the effectiveness of delivering programs and activities from health agencies of Paniai regency to societies under the mandate of PERDASUS 25/2013. Thus, the population was Paniai local government agents in Health sector. This study employed descriptive analysis, trend analysis, frequency, and percentage for the quantitative data while the qualitative data collected from conducting in-depth interviews and observations. To analyze the data collected, a content analysis and documents from Special Autonomy Fund planning and management was used. One of the evident findings was that in implementing programs and activities under the Special Autonomy Fund in Health sector, the government of Paniai regency was not yet fully comply with required regulations.
Pengaruh Pendapatan dan Anggaran Belanja Terhadap Kapasitas Fiskal Pemerintah Daerah Kota Palopo Ihwan Arifuddin
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1138.678 KB) | DOI: 10.52062/keuda.v6i2.1703

Abstract

Regional Revenue and Expenditure is an important factor in measuring the development of regional government so that the Fiscal Capacity of the Regional Government can be known, this aims to find out how much influence the Regional Revenue and Expenditure Budget has on the Fiscal Capacity of the Regional Government, especially in Palopo City. Researchers used quantitative research methods with associative research types. This research was conducted in the Regional Government of Palopo City, South Sulawesi Province. The population in this study is data on Regional Revenue, Regional Government Expenditures and Fiscal Capacity of Regional Governments, while the sample used is Regional Revenue and Regional Government Expenditures and the results of fiscal calculations for 10 years for the period 2011 to 2020. The analytical tool used is analysis Multiple Linear Regression using SPSS 18 and Eviews 10 Software. The results showed that Regional Income had an effect on Regional Fiscal Capacity in Palopo City and Regional Expenditures had a negative effect on Regional Fiscal Capacity in Palopo City.
Menilik Pengelolaan Keuangan dan Permasalahan Badan Usaha Milik Desa Di Masa Pandemi Covid-19 Studi Kasus: Desa Sarirejo Rafika Nur Sofiani; Rido Parulian Panjaitan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.874 KB) | DOI: 10.52062/keuda.v6i2.1709

Abstract

This research is conducted to evaluate the financial management of village-owned enterprises (BUM Desa) Sari Mulyoin Sarirejo Village. This BUM Desawhich only has been running for two years has become a new experience for Sarirejo Village in managing village economic institutions, especially in terms of finance. This research was conducted through a qualitative approach. Specifically, this study explores the conformity of financial management practices with the applicable regulations, empowerment of village communities, and village independency as a form of success and/or change to be achieved by BUM DesaSarirejo. In addition, the authors also findvariety of problems which would be challengesfor financial management practicesthat are mapped in a fish-bone analysis. On macro level, this study finds that the financial management perfomed have some conformity issues with the applicable regulations, village community empowerment has not been able to fulfill all the indicators, and the level of village independency of Sarirejo Village remains at the lowest level.Penelitian ini bertujuan untuk melakukan evaluasi terhadap pengelolaan keuangan Badan Usaha Milik Desa (BUM Desa) Sari Mulyo di Desa Sarirejo. BUM Desa yang baru berjalan dua tahun menjadi hal baru bagi Desa Sarirejo dalam mengelola lembaga ekonomi desa khususnya dalam hal keuangan. Penelitian ini dilakukan dengan pendekatan kualitatif. Studi ini secara khusus menggali dari sisi kesesuaian pengelolaan keuangan BUM Desa, pemberdayaan masyarakat desa, dan kemandirian desa sebagai bentuk keberhasilan dan/atau perubahan yang dicapai BUM Desa Sarirejo. Selain itu, penulis juga menemukan berbagai permasalahan yang menjadi tantangan dalam praktik pengelolaan keuangan yang dipetakan dalam diagram tulang ikan. Secara umum, studi menemukan bahwa masih terdapat kekurangan terhadap kesesuaian pengelolaan keuangan, pemberdayaan masyarakat desa belum mampu memenuhi semua indikatornya, dan tingkat kemandirian Desa Sarirejo juga masih berada pada tingkat terendah.
Analisis Determinan Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening pada Kabupaten/Kota di Provinsi Banten Tahun 2010-2019 Syifa Hanida; wawan ichwanudin
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.216 KB) | DOI: 10.52062/keuda.v6i2.1711

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PDRB, DAU, DAK, DBH Terhadap Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening Pada Kabupaten/Kota di Provinsi Banten Tahun 2010 – 2019. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di provinsi banten berjumlah 8 kabupaten/kota selama 10 tahun dari tahun 2010 – 2019. Teknik penelitian yang digunakan yaitu metode sensus. Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dari APBD (website BPS Provinsi Banten dan www.djpk.depkeu.go.id). Teknik analisis data dalam penelitian ini terdiri dari model regresi antaseden yang diuji menggunakan regresi stepwise dengan pendekatan backward dan model regresi intervening yang diuji menggunakan regresi intervening.Hasil penelitian ini menunjukkan bahwa : (1) PDRB berpengaruh positif dan signifikan terhadap belanja modal, (2) DAU berpengaruh positif dan signifikan terhadap belanja modal, (3) DAK berpengaruh positif dan signifikan terhadap belanja modal, (4) DBH berpengaruh positif dan signifikan terhadap belanja modal, (5) Belanja modal berpengaruh positif dan signifikan terhadap PAD, (6) PAD berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan daerah, (7) Belanja modal berpengaruh positif dan signifikan terhadap kinerja keuangan daerah, (8) PAD tidak berhasil memediasi pengaruh belanja modal terhadap kinerja keuangan daerah.

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