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<![CDATA[Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia ]]>
<![CDATA[Klara Wonar]]>;
<![CDATA[Boy Piter Nizu Kekry]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i1.1957
<![CDATA[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.]]>
<![CDATA[RESPONSIVE GENDER ON BUDGETING PLANNING; A COMPLIANCE AUDIT STUDY ON PUBLIC SECTOR ]]>
<![CDATA[Andi Faisal Anwar]]>;
<![CDATA[Andi Y usril Cibu]]>;
<![CDATA[Puspita Hardianti Anwar]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v6i3.1795
<![CDATA[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.]]>
<![CDATA[Penerapan Kebijakan Keringanan Kredit Selama Masa Pandemi Covid-19 di Kota Jayapura ]]>
<![CDATA[Theresia Hilda Krey]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i1.2136
<![CDATA[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.]]>
<![CDATA[ANALISIS SISTEM INFORMASI MANAJEMEN BARANG MILIK DAERAH (SIMDA-BMD) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PEGUNUNGAN BINTANG ]]>
<![CDATA[Fesa Asy Syifa Nurul Haq]]>;
<![CDATA[Novi Trihadi]]>;
<![CDATA[Helda Ariska]]>;
<![CDATA[Vani Avrilia Puspitaningrum]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v6i3.1884
<![CDATA[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]]>
<![CDATA[Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua ]]>
<![CDATA[Cornelia Desiana Matani]]>;
<![CDATA[Novalia H Bleskadit]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i1.2135
<![CDATA[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]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Dana Desa di Kabupaten Sekadau, Provinsi Kalimantan Barat Tahun 2018 ]]>
<![CDATA[Lusianus Hendro Santoso]]>;
<![CDATA[Rosyadi Rosyadi]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i2.2303
<![CDATA[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.]]>
<![CDATA[Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat ]]>
<![CDATA[Endar E. Novriyanti]]>;
<![CDATA[Paulus K. Allo Layuk]]>;
<![CDATA[Arius Kambu]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i2.2361
<![CDATA[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.]]>
<![CDATA[Analisis Tata Kelola Anggaran Pemberdayaan Komunitas Adat Terpencil ]]>
<![CDATA[Jan H.R. Ubey]]>;
<![CDATA[Arius Kambu]]>;
<![CDATA[Halomoan Hutajulu]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i2.2363
<![CDATA[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.]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Pelaksanaan Good University Governance ]]>
<![CDATA[Westim Ratang]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i2.2364
<![CDATA[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.]]>
<![CDATA[Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat ]]>
<![CDATA[Irda Nurhamsyah]]>;
<![CDATA[Meinarni Asnawi]]>;
<![CDATA[Paulus K. Allo Layuk]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i2.2362
<![CDATA[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.]]>
