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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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Analisis Pengaruh Suku Bunga BI, Jumlah Uang Beredar, dan Kurs dalam Perspektif Makroprudensial Farhana07_, Dalilla; Prasetyo, Safira Herdianty; Tri Pamungkas, Ryan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4759

Abstract

Penelitian ini membahas dinamika inflasi di Indonesia dengan menyoroti peran suku bunga Bank Indonesia (BI), jumlah uang beredar (M2), dan nilai tukar rupiah dalam kerangka kebijakan makroprudensial. Di tengah ketidakpastian global, menjaga stabilitas harga menjadi tantangan tersendiri. Dengan menggunakan pendekatan kuantitatif dan metode Autoregressive Distributed Lag (ARDL), analisis dilakukan terhadap data bulanan periode 2022–2024. Hasil penelitian menunjukkan bahwa dalam jangka pendek, nilai tukar memiliki pengaruh positif dan signifikan terhadap inflasi, sementara suku bunga dan jumlah uang beredar belum menunjukkan pengaruh yang signifikan. Dalam jangka panjang, ketiga variabel tersebut tidak signifikan, namun tetap berkontribusi dalam membentuk dinamika inflasi. Studi ini menegaskan pentingnya koordinasi antara kebijakan moneter dan makroprudensial untuk menjaga kestabilan ekonomi Indonesia secara me nyeluruh. Kata Kunci: inflasi, jumlah uang beredar, nilai tukar, makroprubensial
The The Effect Of Regional Original Revenue, General Allocation Funds, And Special Allocation Funds On Regional Expenditure In Regencies/Cities Of Central Java 2017-2020 Mutiara, Arba; Ramadhanti, Fitria; Nur Rahma, Galuh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4770

Abstract

This study aims to evaluate the extent to which Local Own Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) affect regional spending in regencies/cities in Central Java Province during the period from 2017 to 2020. The data used is sourced from secondary data obtained through publications from the Directorate General of Financial Equalization and the Central Bureau of Statistics during that period. The variables analyzed include PAD, DAU, DAK, and regional spending. This study uses panel data analyzed with multiple linear regression. Based on the analysis results, the most suitable model in this research is the Common Effect Model (CEM). The findings indicate that PAD and DAU have a significant impact on regional spending, while DAK does not show a significant effect. Collectively, the three variables (PAD, DAU, and DAK) have been proven to have a significant effect on local government spending in the regencies/cities of Central Java from 2017 to 2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, regional spending
The Mediating Role of Information Technology, Internal Control System on the relationship between Human Resources Competence and Manokwari Regency Local Government Financial Statements simson, werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4775

Abstract

Abstract   The purpose of the study was to examine the effect of Human Resources Competence (HRC), on the Quality of Local Government Financial Statements through the Utilization of Information Technology (IT) and Internal Control System (ICC) as mediating variables. The data were analyzed using the Structural Equation Modeling approach with Partial Least Square (SEM-PLS), the research subjects were Civil Servants, the number of samples was 75. The results prove that KSDM has no direct effect on LKPD with a p value of (0.087> 0.05) and in a 97.5% confidence interval of 32.3% the influence of KSDM on improving the quality of LKPD. In the PTI and SPI mediation test, these two variables are able to mediate HRD with LKPD and P-Value = (0.013 - 0.015 <0.05) and have a positive and significant effect on LKDP, in the 97.5% confidence interval the influence of PTI and SPI values in mediating HRD with LKPD lies between 27.1%-44.2%, with a mediation path coefficient of (0.160-0.252) and significant with t statistics (2.425 - 2.747> 1.96),  Although the results are influential but have a low effect, this is supported by the output of the calculation of the effect size value of mediation ranging from 0.03-0.06, and these results are still reinforced by the results of the Q2 test which proves that the Q2 value is at 0.15-0.29 still in the category of relevant prediction power, meaning that any changes in the Quality of Local Government Financial Statements can be predicted by PTI and SPI variables as mediating variables Keywords: Human Resources Competence, Information Technology, Internal Control System, Mediation.
Pengaruh Pengawasan Keuangan Daerah dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Simeulue Uni Mawarnisa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4803

Abstract

Financial statements are a form of government management's accountability in presenting information related to financial positions to stakeholders. This study aims to determine the influence of regional financial supervision and human resource competence on the quality of local government financial statements in Simeulue Regency. This study involved 45 District Government Work Units (SKPK) with a total of 90 financial managers as respondents, who were selected using the purposive sampling method. The hypothesis test was carried out using multiple linear regression analysis with SPSS software version 23. The results of the analysis show that, partially, regional financial supervision and human resource competence significantly affect the quality of local government financial statements in Simeulue Regency. Simultaneously, the two variables were also found to have a significant effect on improving the quality of the financial statements of the local government of Simeulue district.
Analysis of Accountability and Transparency in The Management of Fund Allocation in Panggung Village and Panggung Baru Village, Pelaihari District seprina riani; Ines Saraswati Machfiroh; Fitra Izzadienny; Machfiroh, Nor Rahma Rizka
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4806

Abstract

Analysis was carried out on the management of Village Fund Allocation (ADD) in Panggung Village and Panggung Baru Village, Pelaihari District. This research is based on differences in the implementation of accountability and transparency in the two villages, as well as cases of irregularities in village financial management in Panggung Baru Village in the previous year's budget. The aim of the research is to spread accountability and transparency based on Minister of Home Affairs Regulation Number 20 of 2018. The method used is descriptive qualitative with data collection techniques through interviews, documentation and observation. Panggung Village shows fairly good implementation of accountability and transparency, but is still lacking in providing open information. Panggung Baru Village has used the Siskeudes application, but transparency is not optimal because social media is not active and there are no financial information billboards. Both villages need to increase information disclosure and community participation in ADD management.
Effect Of Budget Deficit, Government expenditure and Foreign Direct Investment on Evonomics Growth ASEAN Gayatri, Firna Dwi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.3111

Abstract

This study aims to analyze the effect of budget deficit, government spending and foreign direct investment on ASEAN economic growth in 2012-2021. The data used in this research is secondary data in the form of panel data from 2012-2021, sourced from the World Bank and Countryeconomy. In this study using a quantitative approach to panel data regression analysis. The results of this study indicate that the budget deficit variable has a positive but not significant effect on economic growth, the government expenditure variable has a significant positive effect on economic growth and foreign direct investment has a significant positive effect on economic growth in ASEAN countries in 2012-2021.Keywords: Budget Deficit, Government Expenditure, Foreign Direct Investment
Telaah Kritis Realisasi Belanja Daerah Provinsi Sulawesi Selatan Tahun Anggaran 2020- 2021 Dari Prespektif Quality Spending Sari, Yunita Ratna
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.3121

Abstract

APBD has an important role in carrying out local government activities. Regional spending is a crucial part of the APBD structure because it will show the the ability of local governments to manage regional finances, whether they can be effective, efficient and accountable. This study uses the method of literature study with descriptive analysis. Secondary data as the main data source in this study. Secondary data in this research includes journals, national surveys and government agency data publications. The results of the study show that the realization of regional spending in the province of South Sulawesi cannot be categorized as quality regional spending because there has been a decrease in the realization of regional spending from 2.11 trillion in 2022 to 3.10 trillion in 2021.
PENGARUH PENGELOLAAN KEUANGAN, AKUNTABILITAS, DAN TRANSPARANSI SERTA BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI TERHADAP KINERJA KEUANGAN PROVINSI PAPUA Murib, Anan; Allo Layuk, Paulus K; Kambuaya, Maylen K.P
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.3318

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh pengelolaan keuangan terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi, pengaruh akuntabilitas terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi, dan menganalisis pengaruh transparansi terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi. Metode yang digunakan adalah metode kuantitatif yang merupakan sebuah metode penelitian yang di dalamnya menggunakan banyak angka. Penelitian ini dilaksanakan pada selama empat bulan dan akan dimulai dari bulan Maret sampai bulan Juni 2023. Lokasi penelitian di Badan Pengelolaan Keuangan Daerah (BPKAD) Propinsi Papua. Pengelolaan keuangan, akuntabilitas keuangan, dan transparansi dengan moderasi budaya organisasi secara bersama-sama berpengaruh terhadap kinerja keuangan daerah sebesar 96,4%, sisanya 3,6% dipengaruhi atau ditentukan oleh faktor-faktor lain. Koefisien korelasi (R) = 0,982 yang menunjukkan bahwa derajat hubungan antara variabel dependen dan variabel independen sebesar 98,2%, artinya pengelolaan keuangan, akuntabilitas keuangan, dan transparansi dengan moderasi budaya organisasi mempunyai hubungan dengan kinerja keuangan. Adapun kesimpulan sesuai dengan tujuan penelitian yaitu pengelolaan keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan, akuntabilitas keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan, dan transparansi keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan di Badan Pengelolaan Keuangan Daerah (BPKAD) Propinsi Papua.
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI PEMERINTAHAN DAERAH RI TERHADAP PENGELOLAAN KEUANGAN DALAM PELAKSANAAN BELANJA DAERAH PADA BPKAD KABUPATEN JAYAPURA Novianti, Putri; Falah, Syaikhul
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.4371

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) terhadap pengelolaan keuangan dalam pelaksanaan belanja daerah di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Jayapura. Metode penelitian yang digunakan adalah studi literatur (literature review), dengan menganalisis berbagai referensi seperti jurnal ilmiah, laporan penelitian, serta dokumen kebijakan yang relevan. Hasil penelitian menunjukkan bahwa: (1) Aspek komunikasi yang kurang efektif antarunit di BPKAD dapat menghambat pemahaman dan koordinasi dalam penggunaan SIPD; (2) Sumber daya manusia yang terbatas dalam hal keterampilan teknis dan pelatihan menyebabkan kesulitan dalam pengoperasian SIPD; (3) Sikap pelaksana yang kurang proaktif dan resistensi terhadap perubahan menjadi kendala dalam adopsi SIPD; dan (4) Struktur birokrasi yang kaku memperlambat proses pengambilan keputusan dan penerapan SIPD. Penelitian ini menyimpulkan bahwa keberhasilan implementasi SIPD di BPKAD Kabupaten Jayapura sangat bergantung pada perbaikan dalam komunikasi antarunit, peningkatan sumber daya manusia melalui pelatihan berkelanjutan, penguatan disposisi pelaksana, dan reformasi struktur birokrasi untuk mendukung fleksibilitas dan efisiensi.
Flypaper Effect pada Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah Kabupaten/Kota di Provinsi Sulawesi Tengah Tahun 2014-2022 bu abu, Rr Dian hardika pratiwi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the Flypaper Effect on regional expenditures in regencies/cities in Central Sulawesi Province during the 2014–2022 period, with an emphasis on General Allocation Funds (DAU) and Local Own-Source Revenue (PAD). The data source used in this study consists of annual APBD realization reports for all regencies/cities in Central Sulawesi Province, obtained from the website of the Directorate General of Fiscal Balance (DJPK). This study involves all regencies/cities in Central Sulawesi Province from 2014 to 2022. The data analysis technique used in this study is Panel Data Regression with E-Views software. The partial test results indicate that DAU has a positive and significant effect on Regional Expenditures with a coefficient value of 0.797, while PAD also has a positive and significant effect with a coefficient value of 0.321. A Flypaper Effect occurs in the DAU and PAD on regional expenditures of regencies/cities in Central Sulawesi Province during the 2014–2022 period based on the partial analysis results, which show that the DAU coefficient value is greater than that of PAD. This means that the higher the General Allocation Fund revenue, the greater the increase in Regional Expenditures. Similarly, the higher the Local Own-Source Revenue, the greater the increase in Regional Expenditures. Keywords: General Allocation Fund, Local Own-Source Revenue, Regional Expenditures,Flypaper effect

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