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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 2 (2022)" : 5 Documents clear
Analisis Akuntabilitas Pengelolaan Dana Desa di Kabupaten Sekadau, Provinsi Kalimantan Barat Tahun 2018 Lusianus Hendro Santoso; Rosyadi Rosyadi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.218 KB) | DOI: 10.52062/keuda.v7i2.2303

Abstract

This study aims to analyze and determine the differences and the management and use of Village Funds in Developed Villages, Developing Villages and under-developed Villages in Sekadau Regency. This research uses a qualitative descriptive approach, with documentation analysis and direct interviews. The results showed that the management of Village Funds in Developed Villages, Developing Villages and Under-Developed Villages in Sekadau Regency tended to have the same system and were in accordance with applicable regulations. The use of Village Funds in developed villages has a higher capacity as indicated by the amount of expenditure disbursed by the developed village government, which focuses more on the capital expenditure component than personnel expenditure and expenditure on goods and services. Meanwhile, in developing and underdeveloped villages, the use of village funds in the components of personnel expenditure and goods and services expenditure is almost the same as capital expenditure.
Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat Endar E. Novriyanti; Paulus K. Allo Layuk; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.118 KB) | DOI: 10.52062/keuda.v7i2.2361

Abstract

Grants as one of the components of regional finances which are stated annually in the Regional Revenue and Expenditure Budget (APBD) should be managed in an orderly manner, obeying laws and regulations, efficient, economic, effective, transparent and responsible by paying attention to the principles of justice, propriety , rationality and benefits to society. In the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 32 of 2011 concerning Guidelines for Providing Grants and Social Assistance Sourced from Regional Revenue and Expenditure Budgets. The results of the research on the process of implementing grant spending are in accordance with Permendagri number 32 of 2011 which can be seen from the results of the questionnaires that have been distributed where the results of their statements state that the implementation of the grant spending budget is categorized as quite efficient. The level of efficiency of the grant spending budget in the community empowerment office and village of West Papua province in 2017-2020, overall is well managed. However, there are some obstacles encountered.
Analisis Tata Kelola Anggaran Pemberdayaan Komunitas Adat Terpencil Jan H.R. Ubey; Arius Kambu; Halomoan Hutajulu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.33 KB) | DOI: 10.52062/keuda.v7i2.2363

Abstract

The purpose of this research is to analyze budget governance for the empowerment of remote indigenous communities (KAT) in West Papua. This study uses qualitative data and quantitative data sourced from the Social Service of West Papua Province and the Directorate of Remote Indigenous Community Empowerment of the Ministry of Social Affairs. The data were analyzed using a qualitative descriptive approach. The results of the study indicate that budget management for KAT empowerment in West Papua includes (a) planning and budgeting; (b) budget execution; (c) administration; and (e) reporting and accountability. The KAT empowerment program in West Papua consists of (a) mapping and determining the location of KAT empowerment; (b) empowering KAT human resources; (c) socio-cultural, economic, and environmental empowerment; (d) assistance in structuring the social environment; (e) life insurance assistance; and (f) assistance with work equipment, household equipment, and seed assistance. The problems of KAT empowerment in West Papua include (a) the lack of budget for the implementation of empowerment; (b) minimal cross-sectoral roles; (c) low quality of human resources; and (e) dependence.
Faktor-Faktor Yang Memengaruhi Pelaksanaan Good University Governance Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.329 KB) | DOI: 10.52062/keuda.v7i2.2364

Abstract

This study aims (1) to analyze and determine the effect of interpersonal communication on Good University Governance. (2) To analyze and determine the effect of work motivation on Good University Governance. (3) To analyze and determine interpersonal communication on Good University Governance through work motivation. The type of research used is explanatory research with a quantitative approach where the research was conducted at the University of Cenderawasih Jayapura. The variables used consist of: Interpersonal Communication (X) as the independent variable, Work Motivation (Y) as the intervening variable and Good University Governance (Z) as the dependent variable. All variables were measured using a Likert scale. The number of samples used in this study were 50 respondents who were employees of the Cenderawasih University in Jayapura. The types of data used in this study are primary and secondary data. Primary data was obtained from the results of distributing questionnaires, while secondary data was obtained from institutions related to this topic and research. Testing the instrument using the validity test and reliability test. The results showed that (1) interpersonal communication has an effect on work motivation, (2) interpersonal communication has an effect on Good University Governance, (3) work motivation has an effect on Good University Governance, and (4) interpersonal communication has an effect on Good University Governance through work motivation.
Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat Irda Nurhamsyah; Meinarni Asnawi; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.773 KB) | DOI: 10.52062/keuda.v7i2.2362

Abstract

This study aims to examine and analyze the influence of the capability of the government's internal supervisory apparatus to the level of its constituent elements based on the Internal Audit Capability Model (IACM) on the performance of regional financial management. The population of this study is 135 internal audit practitioners consisting of functional auditors and PPUPD officials at the Regency and City Inspectorate in West Papua Province. The research sample was 103 functional auditors and PPUPD officials at the Regency and City Inspectorates in West Papua Province. The study used primary data through the distribution of questionnaires. The analytical method used is multiple linear regression. The results showed that the APIP Human Resource Management variable partially had a positive and significant effect on the performance of regional financial management. The variables of APIP Roles and Services, APIP Professional Practices, APIP Accountability and Performance Management, Organizational Culture and Relations and Governance Structure partially have a positive but not significant effect on regional financial management performance. The six variables simultaneously have a positive and significant effect on the performance of regional financial management.

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