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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 182 Documents
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SINKRONISASI PERENCANAAN PEMBANGUNAN DENGAN LAPORAN PERTANGGUNG JAWABAN: STUDI KASUS DESA PUCUNG, KABUPATEN GUNUNGKIDUL TAHUN 2024 Aminnun Khoirul Mustaqim; Pradipta Amarthya Daffa; Ulayya Nafisa Putri; Felda Nayla Seftiandri; Khoirunnajah Aghnia; Hilda Octaviana Siregar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i1.5172

Abstract

Perencanaan pembangunan desa merupakan bagian dari sistem perencanaan pembangunan nasional yang disusun secara berjenjang dan berkelanjutan. Sinkronisasi antara perencanaan, penganggaran, dan laporan pertanggungjawaban menjadi aspek penting untuk menjamin konsistensi, efektivitas, dan akuntabilitas pembangunan desa. Penelitian ini bertujuan untuk menganalisis tingkat sinkronisasi perencanaan pembangunan dengan laporan pertanggungjawaban di Desa Pucung, Kabupaten Gunungkidul Tahun 2024. Penelitian ini menggunakan metode deskriptif dengan pendekatan analisis dokumen. Data yang digunakan merupakan data sekunder yang bersumber dari dokumen resmi pemerintah desa, meliputi Rencana Pembangunan Jangka Menengah Desa (RPJMDes), Rencana Kerja Pemerintah Kalurahan (RKP-Kal), Anggaran Pendapatan dan Belanja Kalurahan (APB-Kal), serta Laporan Pertanggungjawaban dan Laporan Realisasi APB-Kal Tahun 2024. Analisis dilakukan dengan membandingkan kesesuaian antar dokumen dan mengukur tingkat sinkronisasi dalam bentuk persentase. Hasil penelitian menunjukkan bahwa sinkronisasi antara RPJMDes dan RKP-Kal tergolong sangat tinggi dengan tingkat kesesuaian sebesar 97,26%. Sinkronisasi antara RKP-Kal dan APB-Kal menunjukkan bahwa 82,19% kegiatan memperoleh alokasi anggaran, sedangkan sinkronisasi antara pelaksanaan APB-Kal dan laporan pertanggungjawaban menunjukkan tingkat realisasi belanja sebesar 99,40%. Secara keseluruhan, sinkronisasi perencanaan pembangunan Desa Pucung Tahun 2024 tergolong tinggi, meskipun masih diperlukan penguatan pada aspek prioritisasi dan pemberdayaan masyarakat.
ANALISIS PENGELOLAAN KEUANGAN DESA PADA DESA PUNAGA KECAMATAN MANGARABOMBANG KABUPATEN TAKALAR Citra Sahari Safri; Samirah Dunakhir; Nurafni Oktaviyah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i1.5213

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan desa pada Desa Punaga Kecamatan Mangarabombang Kabupaten Takalar. Variabel penelitian ini adalah pengelolaan keuangan desa yang diukur berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, serta pertanggungjawaban keuangan desa. Teknik pengumpulan data menggunakan teknik wawancara dan dokumentasi. Analisis data dilakukan sesuai dengan prinsip pengelolaan keuangan menurut Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Hasil Penelitian ini menunjukkan pengelolaan keuangan desa di Desa Punaga sudah baik pada tahap perencanaan, pelaksanaan, dan penatausahaan, namun masih terdapat kelemahan serius pada tahap pelaporan dan pertanggungjawaban. Hal ini perlu ditingkatkan agar prinsip transparansi, akuntabilitas, dan partisipasi masyarakat benar-benar terwujud.
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA DESA PADA DESA BUNGAPATI KECAMATAN TANA LILI KABUPATEN LUWU UTARA Putri Yanti; Samirah Dunakhir; Hariany Idris
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i1.5234

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur akuntansi dalam pengelolaan Dana Desa di Desa Bungapati, Kecamatan Tana Lili, Kabupaten Luwu Utara. Fokus analisis mencakup prosedur akuntansi berdasarkan PASK yang sesuai dengan Undang-undang Nomor 6 Tahun 2014. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, serta melibatkan informan dari aparat desa seperti kepala desa, sekretaris, dan bendahara.Hasil penelitian menunjukkan bahwa prosedur akuntansi dalam pengelolaan Dana Desa Bungapati pelaporan yang dilakukan belum sepenuhnya mengikuti ketentuan standar akuntansi pemerintahan. Penelitian ini diharapkan menjadi referensi dalam memperkuat tata kelola keuangan desa yang transparan, akuntabel, dan berkelanjutan.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) No. 07 TAHUN 2010 TENTANG ASET TETAP DI KANTOR DESA PANYIPATAN Ines Saraswati Machfiroh Machfiroh; Rahmi Nadiar; Nor Rahma Rizka; Saudah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i1.5237

Abstract

This research is motivated by problems in the management of fixed assets at the Panyipatan Village Office, especially regarding asset depreciation, which is still based on observations of physical conditions and has not yet used the straight-line method as recommended by government accounting standards. The purpose of this research is to evaluate the extent to which the implementation of PSAP No. 07 of 2010 is carried out in the management of village fixed assets. The approach used in this research is a qualitative method with interview and documentation techniques. The research focus includes the processes of classification, measurement, depreciation, and disposal of fixed assets in accordance with the provisions of PSAP No. 07. The results show that the management of assets such as buildings, equipment, and machinery has generally followed the standards, including in terms of recording and recognition of assets based on acquisition value. However, there are still shortcomings in the application of depreciation methods and systematic asset recording. Therefore, an improvement in the technical capabilities of village officials is needed so that asset management becomes more accurate, transparent, and in accordance with applicable standards.
ANALYSIS OF BUDGET REALIZATION AS A BASIS FOR ASSESSING THE EFFECTIVENESS AND EFFICIENCY OF THE FINANCIAL PERFORMANCE OF THE MAKASSAR CITY GOVERNMENT Maulida Nurul Syahrani; M. Ridwan Tikollah; Hajrah Hamzah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i1.5244

Abstract

This study aims to assess the effectiveness and efficiency of the financial performance of the Makassar City Government. The variables this study are the effectiveness and efficiency of the financial performance. The subject of this research is the budget realization report, while the research focus is on effectiveness and efficiency. Data collection techniques were carried out through documentation, literature review, and interviews. Data analysis was performed using descriptive quantitative analysis. The data used in this study are secondary data in the form of the Budget Realization Report of the Makassar City Government for the 2019-2024 fiscal years. The results of this study show that the financial performance of the City Government, when viewed from: 1) the level of effectiveness, shows a less stable trend. In the 2019 to 2021 period, financial performance was in the effective category, but from 2022 to 2024, it experienced a decline to the sufficiently effective category. This decrease was caused by the setting of ambitious budget targets that were not commensurate with the ability to realize them, creating a gap between the target and the actual revenue realization. 2) The level of efficiency consistently shows a sufficiently efficient result, remaining at a ratio below 100%, which indicates that there was no waste in the management of the expenditure budget. Although there were fluctuations, this reflects the careful adjustments made in the use of the regional expenditure budget.
PENGARUH RETRIBUSI PEMOTONGAN HEWAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN TANA TORAJA Rachman Syaputra; Abd Rijal; Samirah Dunakhir
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5250

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Retribusi Pemotongan Hewan (RPH) terhadap Pendapatan Asli Daerah Kabupaten Tana Toraja. Variabel penelitian ini adalah: (1) Pendapatan Asli Daerah (Y), yang diukur dalam satuan rupiah dan (2) Retribusi Pemotongan Hewan sebagai variabel bebas (X) yang diukur dalam satuan rupiah. Populasi penelitian ini adalah jumlah retribusi semua pemotongan hewan yang terjadi selama upacara rambu solo’ yang diperoleh dari kantor BPKPD Kabupaten Tana Toraja, sedangkan sampel dalam penelitian ini adalah semua upacara rambu solo’ yang dilakukan dalam periode bulan selama tahun 2021-2023 yaitu 36 sampel. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan analisis regresi linear sederhana, dan uji t. Hasil penelitian ini menunjukkan bahwa nilai signifikansi sebesar 0,041<0,05, sehingga dapat disimpulkan bahwa RPH berpengaruh signifikan terhadap Pendapatan Asli Daerah Kabupaten Tana Toraja.
ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH KABUPATEN GOWA Muh. Satria Hidayat; Muhammad Azis; Warka Syachbrani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5251

Abstract

This research aims to analyze the level of contribution of Land and Building Tax (PBB) to Gowa Regency's Original Regional Income (PAD) during the 2019-2023 period. The variable in this research is the contribution of land and building tax to local original income as measured by contribution analysis. Data collection techniques are carried out using documentation. Data analysis was carried out using quantitative descriptive analysis. The results of this research show that Land and Building Tax (PBB) revenues in Gowa Regency during the 2019-2023 period show fluctuations. In the early years (2019-2021), revenue effectiveness was very high, which indicates excellent tax management by local governments. However, in subsequent years (2022 and 2023), effectiveness declined, indicating that higher targets brought new challenges that needed to be addressed. Meanwhile, analysis of the contribution of Land and Building Tax (PBB) to Original Regional Income (PAD) in Gowa Regency shows that although PBB revenue increases every year, its contribution to total PAD is still relatively low and falls into the "Very Low" category.
PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA A. Audirta Prasetia; Nur Afiah; Nurafni Oktaviyahnu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5253

Abstract

This study aims to determine the effect of Land and Building Rights Acquisition Duty on Regional Original Revenue of Bulukumba Regency. The data collection technique used is documentation. This study uses a quantitative method with simple regression analysis to evaluate the relationship between Building Rights Acquisition Duty and Regional Original Revenue revenues. In this study, the secondary data used includes financial statements and regional tax revenues during the 2021-2023 period. The results of the study show that BPHTB has a positive and significant influence on the Regional Original Revenue of Bulukumba Regency. Each increase in Building Rights Acquisition Duty revenue has been shown to contribute directly to the increase in Regional Original Revenue, which shows the importance of optimizing Building Rights Acquisition Duty as an effective fiscal instrument.
PENGARUH SISTEM INFORMASI KEUANGAN DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKRETARIAT DPRD PROVINSI SULAWESI SELATAN Saldyah Marsya; Nuraisyiah; Azwar Anwar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5254

Abstract

This study aims to: (1) determine the partial effect of the financial information system on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, (2) determine the partial effect of employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, and (3) determine the simultaneous effect of the financial information system and employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province. (1) The variables in this study are the quality of financial reports as the dependent variable (Y), and (2) financial information systems and employee competence as independent variables (X), measured using a Likert scale from 1 to 5. The population of this study consists of 41 civil servants and non-civil servants working in the program and finance departments, while the sample comprises 30 employees selected using purposive sampling techniques. Data collection was conducted using questionnaires. Data analysis was carried out using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) The financial information system has a positive and significant effect on the quality of financial reports at the Secretariat of the Regional People's Representative Council (DPRD) of South Sulawesi Province. This is evidenced by the t-test significance value of 0.005, which is less than 0.05 (Sig 0.005 < 0.05). (2) Employee competence has a positive and significant effect on the quality of financial reports at the Secretariat of the DPRD of South Sulawesi Province. This is shown by the t-test significance value of 0.031, which is less than 0.05 (Sig 0.031 < 0.05). (3) Simultaneously, the financial information system and employee competence have a positive and significant effect on the quality of financial reports, as seen from the F-test significance value of 0.002, which is less than 0.05 (0.002 < 0.05). Thus, all hypotheses proposed in this study are accepted.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTASI Dika Retno Budiarti; Samirah Dunakhir; Samsinar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5255

Abstract

This study aimed: (1) to analyze the effect of accounting information system quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (2) to analyze the effect of accounting information quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (3) to analyze the effect of perceived usefulness partially on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency; and (4) to analyze the effect of accounting information system quality, accounting information quality, and perceived usefulness simultaneously on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency. The variables of this research are: (1) User Satisfaction as dependent variable (Y) and (2) Accounting Information System Quality, Accounting Information Quality, and Perceived Usefulness as independent variables (X) measured by a 5-point Likert scale questionnaire. The population of this research are employees of the Bina Marga and Bina Konstruksi Office of South Sulawesi Province totaling 486 people, and the sample are 40 respondents choosen by purposive sampling technique. The data were collected by distributing questionnaires. The data obtained were analyzed using descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing processed using the SPSS version 25 program.The results of this research suggest that: (1) Partially, the quality of accounting information systems has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.046, which is smaller than 0.05 (Sig. 0.046 < 0.05). (2) Partially, the quality of accounting information has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.013, which is smaller than 0.05 (Sig. 0.013 < 0.05), (3) Partially, perceived usefulness has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.026, which is smaller than 0.05 (Sig. 0.026 < 0.05), and (4) Simultaneously, it shows that the quality of accounting information systems, accounting information quality, and perceived usefulness have a positive and significant effect on user satisfaction with accounting information systems. This can be seen from the significance value of the F test of 0.000 which is smaller than 0.05 (0.0000 < 0.05).

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