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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 7, No 1 (2022)" : 5 Documents clear
Phenomenon Collaborative Management and Leadership in the Development of Traditional Village Kayu Batu City of Jayapura Indonesia Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.563 KB) | DOI: 10.52062/keuda.v7i1.1956

Abstract

This research aimed to examine the relationship between collaborative management, leadership, and customary authority by Ondoafi in their strategic decision-making process as traditional leaders and government figures. Information analysis was then conducted descriptively with an ethnographic basis and normative analysis, using representative leaders from the government, traditions, youth, women, and religion, as participants. The results showed that collaborative management and leadership have not been examined efficiently because informal leaders/Ondoafi also act as formal government figures in the village government system
Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah Agustinus Salle; Hesty Theresia Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.699 KB) | DOI: 10.52062/keuda.v7i1.2137

Abstract

This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.
Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia Klara Wonar; Boy Piter Nizu Kekry
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.807 KB) | DOI: 10.52062/keuda.v7i1.1957

Abstract

The purpose of this study is to reveal the level of compliance with compulsory education and health spending in 34 provinces in Indonesia. The method of analysis uses descriptive quantitative decision-making process through testing the assessment criteria. Consideration of the application of the method in the context of the effectiveness of the assessment of results, disclosure of facts with research objectives. The main finding of the study is that 34 provinces in Indonesia have not simultaneously complied with the laws and regulations regarding the allocation of 20 percent of compulsory education spending and 10 percent of health. It is realized that this research is limited in only one period of the fiscal year, besides that it only focuses on health and education. So it is hoped that further research can measure mandatory spending on infrastructure and villages nationally with time series data, the most important thing is whether mandatory spending compliance provides leverage on human development performance in Indonesia.
Penerapan Kebijakan Keringanan Kredit Selama Masa Pandemi Covid-19 di Kota Jayapura Theresia Hilda Krey
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.809 KB) | DOI: 10.52062/keuda.v7i1.2136

Abstract

The COVID-19 pandemic that has plagued the world since the end of 2019 in Wuhan Province of China, finally spread to Indonesia in early March 2020. The economic sector is the sector most affected by this pandemic. One of the efforts made by the government to stop the spread of COVID-19 is by limiting operating hours for entrepreneurs. Of course it has negative impacts on economic sector in Jayapura City, including material losses and decreased income, especially entrepreneurs who have loans with guarantees for their businesses to operate. In the midst of economic difficulties, the Indonesian government through the Financial Services Authority issued a policy named the Financial Services Authority Regulation Number 11 of 2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread.of Coronavirus Disease 2019.This study aims to determine the extent to which the policy is implemented in Jayapura City and the various obstacles encountered during the process of implementing the policy. The research method used is a normative and empirical legal approach.As a result, the POJK No.11/POJK.03/2020 policy has apparently been implemented in several financial institutions in Jayapura City, but there are still many obstacles encountered during the implementation of this policy so that wider socialization is needed so that the public can get information related to the policy.
Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua Cornelia Desiana Matani; Novalia H Bleskadit
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1207.608 KB) | DOI: 10.52062/keuda.v7i1.2135

Abstract

The study aims to identify issues of accountability for school operational assistance (BOS) in Papua Province. This study using a qualitative approach, namely content analysis. Content analysis is used to analyse the audited Regional Government Financial Reports (LKPD) and the Audit Results Report (LHP) as well as literature review of government regulations regarding BOS Funds. Based on the data analysis in 2019, the majority of audit findings in 22 of 29 regencies in Papua including the provincial government were related to mismanagement of the BOS fund. Planning issues such as the schools did not prepare their budget work plans. Thus, the school budget work plans not budgeted in the goverment Local Education Agency. As the result, The BOS Fund were not reported in the regional revenue and expenditure budget (APBD). The organizing issues such as there were no management team decision letters for the management team, no proper recording of assets, bookkeeping erors, no records of bank interests and administration fees as well as taxes charged on the bank accounts. The reporting issues that there were no expenditures otorisation letters and less orderly administrations for the disbursement requests. Therefore, the reporting of the BOS Fund in the LKPD were not properly disclosed. The schools’ accountability report was also a problem because schools fail to submit the BOS Fund report in time. This study shed light to accountability issues of BOS Fund mangement. Thus, the governments need to design practical assistance such as budget and financial management training for these schools management teams

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