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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 3 (2021)" : 5 Documents clear
PENGARUH KUALITAS SUMBER DAYA MANUSIA, REGULASI, DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI PAPUA BARAT Novita Kristina Mramra; Balthazar Kambuaya; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.248 KB) | DOI: 10.52062/keuda.v6i3.1885

Abstract

The research aimed to examine and analyze the effects of the quality of human resources, eulation, and budget planning on the budget absorption in Regional Apparatus Organization of West Papua Province. This research was conduced by partially analyzing the quality of human resources, regulation, and budget planning on budget absorption. In this research used primary data and secondary data. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression Statistical Package for the Social Sciences (SPSS).The research results indicated that the quality of human resources had an effects on the budget absorption variable of 0,379 or 37,9%. The regulation had a partial effect on budget absorption variable of 0,371 or 37,1%. Budget planning had a partial effect on budget absorption variable of 0,439 or 43,9%.     
REFOCUSING, RELOKASIANGGARAN DAN PERTANGGUNGJAWABAN APBD DALAM MASA PANDEMI COVID-19 DI PROVINSI PAPUA BARAT TAHUN 2020 Sugiyono Sugiyono; Adolf Z.D. Siahay; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.04 KB) | DOI: 10.52062/keuda.v6i3.1886

Abstract

Sugiyono, 2021. Refocusing, Budget Reallocation and Accountability of the Regional Budget during the 2020 West Papua Covid-19 Pandemic, supervised by Mr. Adolf Z. D. Siahay, as Advisor I and Mr. Samson Werimon, as Advisor II. The purpose of this study was to analyze the impact of refocusing, budget relocation and budget accountability during the 2020 West Papua Covid-19 pandemic.This type of research is qualified as descriptive qualitative research with data collection techniques obtained through observation, interviews, documentation and internet access. Primary data in this study were interviews with the Head of BPK Representative for West Papua Province and Head of BPKAD for West Papua Province and secondary data was obtained from Financial Audit Reports by BPK in 2019 and 2020.The results of the study prove that the Covid-19 Pandemic has a very wide impact both in terms of government, politics, and the economy as well as society, including the drastic decline in the performance of APBD management. The 2020 Covid-19 Fund Allocation was Rp. 779,114,469,608.75, with an absorption value of 36.56%. The Weakness of the 2019 APBD Management was 0.028% while the 2020 APBD management performance decreased by 0.390%. The percentage of the Covid-19 budget management performance value in 2020 was found to be lower by 11.81% or the management was less than optimal.
INFLUENCE OF PROVINCIAL FINANCIAL PERFORMANCE ON POVERTY WITH ECONOMIC GROWTH AS INTERVENING Fery Panjaitan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.03 KB) | DOI: 10.52062/keuda.v6i3.1763

Abstract

This study aims to determine the effect of regional financial performance on poverty with economic growth as an intervening variable. The population in this study is 33 provinces in Indonesia for the period 2011-2019. This study uses the PLS-SEM (Partial Least Square-Structural Equation Modeling) model with the WARPPLS 7.0 application by measuring the outer model test, inner model test, model fit test, and variance accounted for (VAF). The results of the research that the ratio of regional independence and PAD effectiveness ratios have no effect on poverty, regional financial efficiency ratios and activity ratios have a significant positive effect and the PAD growth ratio has a significant positive effect. Economic growth has a significant positive effect on poverty. While the results of the indirect effect of economic growth variables do not mediate the effect of financial performance as measured by the ratio of regional independence, PAD effectiveness ratio, regional financial efficiency ratio, activity ratio, and PAD growth ratio to poverty
RESPONSIVE GENDER ON BUDGETING PLANNING; A COMPLIANCE AUDIT STUDY ON PUBLIC SECTOR Andi Faisal Anwar; Andi Y usril Cibu; Puspita Hardianti Anwar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.306 KB) | DOI: 10.52062/keuda.v6i3.1795

Abstract

Penganggaran pemerintah daerah di Indonesia, khususnya di Kota Makassar belum berperspektif gender. Persoalan penganggaran tersebut, lebih diakibatkan oleh faktor manusia yang berbeda secara sosial dan budaya, sehingga menciptakan kebijakan yang bias. Dampak yang muncul seringkali tidak membawa manfaat yang sama bagi perempuan dan laki-laki. Penelitian ini bertujuan untuk menganalisis dan mengkaji bagaimana isu integrasi gender responsive budget dalam perencanaan dan penganggaran pada Dinas Kesehatan untuk anggaran tahun 2020. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dengan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa alokasi anggaran responsif gender dengan persentase yang sangat minim hanya 2,33% dari anggaran belanja langsung, Terdapat 12 pos anggaran atau kegiatan dalam alokasi anggaran yang berbasis gender. Alokasi anggaran untuk kesetaraan gender menunjukkan persentase yang sangat minim hanya 0,09% dari anggaran belanja langsung dan terdapat 1 (satu) pos anggaran atau kegiatan dalam alokasi anggaran khusus berbasis gender, yakni  pada pos anggaran yang tercantum dalam laporan Pendapatan Asli Daerah. dan Anggaran Belanja. (APBD). Sedangkan untuk alokasi anggaran kelembagaan untuk kesetaraan gender, tidak ditemukan adanya alokasi atau pos anggaran dari total Anggaran Pendapatan dan Belanja Daerah yang ada. Dinas Kesehatan Kota Makassar dalam melaksanakan PPRG menghadapi dua kendala yaitu kendala struktural dan kultural, sehingga hal tersebut menjadi tantangan dalam mewujudkan penganggaran yang lebih responsif terhadap kesetaraan gender. Implikasi dari penelitian ini adalah perlunya pemerintah meningkatkan komitmen dan mendorong strategi penganggaran yang berbasis gender, yang mampu memecahkan berbagai macam persoalan kendala struktural maupun kultural, sehingga misi kesetaraan gender tersebut menjadi lebih inklusif. Keywords: Budgeting, Gender, Compliance Audit.
ANALISIS SISTEM INFORMASI MANAJEMEN BARANG MILIK DAERAH (SIMDA-BMD) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PEGUNUNGAN BINTANG Fesa Asy Syifa Nurul Haq; Novi Trihadi; Helda Ariska; Vani Avrilia Puspitaningrum
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.971 KB) | DOI: 10.52062/keuda.v6i3.1884

Abstract

The financial SIMDA application which is an application of information system technology used for integrated regional financial management also serves as a control tool for various activities that occur in each Regional Device Organization (OPD). To support inventory, the evaluation of the regional property management information system (SIMDABMD) is considered necessary with the aim is to find out whether the SIMDA-BMD information system that runs has been effective and efficient in supporting asset inventory in Gunung Bintang Regency. This type of research is descriptive research with samples using a purposive samplingapproach. The sample in this study was the bpkad asset staff of Bintang Mountains. SIMDA-BMD application implemented by the Government of Gunung Bintang Regency as a computer-based application that is integrated is quite good in helping the government manage regional property

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