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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 161 Documents
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PENGARUH KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN ASISTENSI KEUANGAN SEBAGAI VARIABEL MODERASI ( Studi pada Pemerintah Kabupaten Intan Jaya ) Kawer, Deddy A.; Hafizrianda, Yundy; Kambuaya, Maylend K. P
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i1.3629

Abstract

This research aims to examine the influence of apparatus competency and internal control systems on the quality of financial reporting. As well as testing the influence of apparatus competency and internal control systems on the quality of financial reporting which is moderated by financial assistants in the Intan Jaya Regency government. The independent variables used are the influence of Apparatus Competence, Internal Control System. The moderating variable is financial assistance, while the dependent variable is the quality of financial reporting. The sample for this research is people who are employees who have authority in the field of accounting or finance, totaling 83 respondents. The analytical tool in this research uses SPSS 23. This type of research is causality, namely testing the influence of independent variables on the dependent so that researchers use Moderation Regression Analysis (MRA). So the results of this research must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test and Heteroscedesity Test. The results of this research partially show that Apparatus Competence and Internal Control Systems have an influence with significance values of 0.000 and 0.000 respectively. Meanwhile, Financial Assistance was unable to moderate the influence of Apparatus Competency and Internal Control Systems on the Quality of Financial Reporting with respective significance values of 0.857 and 0.147
ANALISIS FAKTOR DETERMINAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI TERHADAP KINERJA PEMERINTAH PROVINSI PAPUA BARAT Kurniawan, Agus; Salle, Agustinus; Hafizrianda, Yundy
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i1.3634

Abstract

The completion of the BPK RI TLHP which is a manifestation of the performance of the West Papua Provincial government is reflected in the reconciliation data for follow-up monitoring in 2021 until the second semester of December 2021. From the Follow-up Monitoring Report of the Audit Board Audit Results for Semester II of 2021 number: 69/PTL/XIX.MAN/12/2021 dated December 17, 2021 for the 2005 to 2021 fiscal year period, the total number of findings is 548 with 1472 recommendations, the recommendation value is IDR. 364,202,688,959.23. The suboptimal completion of the TLHP indicates that there are problems in the implementation of the BPK TLHP in West Papua Province by the West Papua Regional Inspectorate TLHP Team, this can be seen in the data from 2005 to the second semester of 2021 from the results of the reconciliation of PTL LHP, the percentage of completion of the Follow-up is only 70.04%, this is due to the lack of optimal support / involvement of all parties in the implementation of TLHP as a form of accountability. The results of research by testing variables using the SmartPLS application show that the variables of commitment, SOP, competence and communication as a whole influence each other in the form of a path model; SOP affects commitment, SOP affects competence, Commitment affects competence, and competence affects communication. The overall path relationship is significant below 5 percent. Determinant indicators reflected in the high commitment of the leadership consist of: the ability of the leadership to motivate employees in the spirit of creating a work team, the ability of the leadership to motivate employees to complete the recommendation target, and the ability of the leadership to coordinate regarding the results of the examination. The indicators that improve the quality of the follow-up SOP are: clarity of the flow that must be done on the results of the examination, the ability of employees to understand the contents of the SOP, and the application of the SOP in the examination follow-up activities.
ANALISIS PENGARUH TINGKAT PENDIDIKAN, BELANJA MODAL & SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) TERHADAP PERTUMBUHAN EKONOMI DI KALIMANTAN BARAT Syahputra, M. Reza; Rosyadi, Rosyadi; Yacoub, Yarlina
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i1.3874

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan yang direfleksikan rata-rata lama sekolah, pengeluaran pemerintah yang direfleksikan oleh belanja modal, dan efektivitas perencanaan anggaran pemerintah daerah yang direfleksikan oleh SiLPA terhadap pertumbuhan ekonomi yang terjadi di kabupaten/kota di Kalimantan Barat. Menggunakan pendekatan regresi data panel terhadap 14 wilayah kabupaten/kota selama periode 2016-2021, ditemukan bahwa : (1) tingkat pendidikan berpengaruh negatif dan signfiikan terhadap pertumbuhan ekonmi; (2) belanja modal berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi; (3) SiLPA berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi. Berdasarkan uji simultan, seluruh variabel dependen diatas berpengaruh signifikan terhadap pertumbuhan ekonomi kabupaten/kota di Kalimantan Barat.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA JAYAPURA Mandaku, Vejline Christine
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.3114

Abstract

This study aims to determine the influence of the internal control system and organizational commitment on the quality of financial statements of the local government of Jayapura City. The type of research used in this study is using quantitative methods. The sampling technique in this study used purposive sampling techniques with a sample of 50 people.The research instrument is in the form of a questionnaire. The results of this test prove that simultaneously the Internal Control System and Organizational Commitment affect the Quality of the Financial Statements of the Local Government of Jyapura City. And partially, Internal Control System Variables and Organizational Commitment Variables affect the Financial Statement Quality Variables. Keywords: Internal Control System, Organizational Commitment and Quality of Financial Statements.
PENGARUH PENYALURAN KREDIT, PENYERAPAN TENAGA KERJA DAN BELANJA PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DAN KEMISKINAN DI KABUPATEN/ KOTA PROVINSI KALIMANTAN BARAT Heryan, Antonius
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.3278

Abstract

Adapun tujuan dari penelitian ini ialah menganalisis dampak program KUR terhadap pertumbuhan ekonomi dan tingkat kemiskinan kabupaten/ kota di Provinsi Kalimantan Barat. Jenis metode yang digunakan dalam penelitian ini adalah dengan menggunakan metode deskriptif-kuantitatif. Adapun data berjumlah 126, yaitu dari tahun 2013 sampai dengan tahun 2021 (14 kabupaten/ kota). Selanjutnya metode dan alat analisis yang digunakan ialah metode data panel, uji asumsi klasik, analisis jalur dan pengujian hipotesis. Alat bantu dalam mengelolah data dengan menggunakan program eviews versi 10.0. Hasil analisis data menunjukkan bahwa 1) KUR berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi, 2) Pertumbuhan Ekonomi berpengaruh negatif dan signifikan terhadap Kemiskinan, dan 3) KUR berpengaruh negatif dan signifikan terhadap Kemiskinan.
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Badan Pengelolaan Keuangan Dan Asset Daerah (BPKAD) Provinsi Papua Permana, Insan; Ratang, Westim; Rofingatun, Siti
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.3341

Abstract

The aim of this research is to analyze the factors that influence the accountability of government agency performance at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. This research is a type of quantitative research with the population used being employees at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province, totaling 187 employees. Based on the calculation of the sampling technique using the Slovin formula, the number of samples determined was 65 employees. The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables and one dependent variable. The results of the analysis show that, the information system, internal control system and clarity of budget targets simultaneously influence the accountability of the performance of regional government agencies in the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. The information system, internal control system and clarity of budget targets partially influence the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. Clarity of budget targets has a dominant influence on the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province.
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa Di Distrik Manokwari Utara Provinsi Papua Barat (Studi kasus pada 5 desa di Distrik Manokwari Utara) Kiriwenno, Jems; Salle, Agustinus; Kambuaya, Maylen K. P; Marlissa, Elsyan R.; Siahay, Adolf Z. D; Hutajulu, Halomoan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4004

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis hubungan kepemimpinan Kepala Desa, sumber daya manusia, kerjasama Perangkat Desa, partisipasi masyarakat, Peraturan Pemerintah, dukungan pemerintah, dan Budaya terhadap pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I pada Distrik Manokwari Utara. Pengujian pada sampel sebanyak 150 responden. Metode sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan wawancara langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Logistik Multinomial. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I adalah bervariasi. Artinya bahwa permasalahan yang terjadi dalam proses Pengelolaan ADD pada kelima desa tersebut berbeda – beda. Kepemimpinan Kepala Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, dan Yoom I. Kapasitas sumber daya manusia berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Pami. Kerjasama Perangkat Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Pami, dan Yoom I. Partisipasi masyarakat berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Bremi dan Pami. Peraturan Pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Inoduas, dan Pami. Dukungan pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Inoduas.
Efektivitas Dan Efisiensi Belanja Daerah Untuk Pembangunan Manusia Dan Pengentasan Kemiskinan Di Provinsi Papua Kende, Tutun A.; Hafizrianda, Yundy; Ngutra, Risky Novan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4011

Abstract

This study aims to analyse the effectiveness and efficiency of regional spending on human development and poverty alleviation in Papua Province. We conducted this research in the context of districts and cities across Papua Province. The study utilized secondary data sourced from the Central Statistics Agency of Papua Province and the Ministry of Finance of the Republic of Indonesia, covering the period from 2010 to 2022. The data analysis method employs data envelope analysis (DEA) to measure the efficiency level of regional spending, as well as panel data regression analysis to analyse the effectiveness and influence of regional spending on human development and poverty alleviation. The study's findings show that, in general, regional spending in districts and cities throughout Papua Province is inefficient. Only a few districts and cities efficiently allocate regional spending for human development and poverty alleviation. Furthermore, the average regional expenditure is effective and has a positive effect on the human development index in districts and cities throughout Papua province; only Jayapura city has a significant effect on the human development index. While the average regional expenditure is effective and has a negative effect on the percentage of poor people in districts and cities throughout Papua province, only Intanjaya, Jayawijaya, and Nduga districts have no significant effect on the percentage of poor people.
Ekonomi Yang Inklusif Dan Berkelanjutan: Analisis Keuangan Daerah, Kemiskinan, Dan Teknologi Untuk Mewujudkan SDGS 2030 Herman, Nur Ashilah Raihanah; Muchtar, Masruri; Sihombing, Pardomuan Robinson
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4051

Abstract

Sustainable Development Goals (SDGs) emerge as a universal commitment to address social issues, prioritize inclusive economic growth, and reduce inequality. Local governments become the main pillar in achieving the 2030 SDGs, alongside other factors such as GDP per capita and economic inclusivity by emphasizing regional equity and enhancing local self-reliance. This research analyzes the impact of regional finances, poverty, and technology on economic growth to achieve an inclusive and sustainable economy. The data is sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance for the years 2020-2022, covering all provinces in Indonesia. Using panel data regression (fixed effect model), the test results find that local revenue, revenue-sharing funds, and technology positively impact per capita economic growth, while poverty shows a negative influence. The implications of these findings highlight the need for a comprehensive study related to the implementation of fiscal decentralization and technology investment to achieve the 8th goal of the 2030 SDGs.
Pengaruh Belanja Daerah Terhadap Pembangunan Manusia di Pulau Sumatera Tahun 2019-2023 Dwi Nofitri, Fany; Elvira, Rini
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4136

Abstract

This study aims to test and see whether regional spending with capital expenditure indicators has an influence on human development with the Human Development Index (HDI) indicator on the island of Sumatra in 2019-2023. Secondary data is used with data collection techniques, namely through documentation of publication data sourced from several official websites of government agencies such as the Central Statistics Agency (BPS) for Human Development Index (HDI) data and the Directorate General of Fiscal Balance (DJPK) for capital expenditure data in all provinces on the island of Sumatra from 2019-2023. The data analysis technique used is simple linear regression. The results obtained show that capital expenditure has a significant negative effect on the Human Development Index (HDI) on the island of Sumatra. Also, the results of the coefficient of determination of capital expenditure have an effect of 0.080 equal to 8 percent on the Human Development Index (HDI). This means that 8 percent of human development (HDI) is influenced by regional expenditure (capital expenditure). While the remaining 92 percent is influenced by other factors not examined. Keywords: regional expenditure, capital expenditure, human development, HDI

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