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KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH

KEUDA
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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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KAJIAN PENGELOLAAN DANA OTONOMI KHUSUS DI KABUPATEN ASMAT Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

The aims of this study were to: (1) identify and review issues and aspects in financial planning and management of Special Autonomy Fund in delivering education and health services as well as formulate alternative policies to improve financial planning and management funded by Papua Special Autonomy Fund in Asmat regency. A case study approach was applied in this study using multiple case designs. Population to be observed in this study was the whole social organization, government offices and legislative institutions located in the regency of Asmat. The sampling technique used was multistage non random sampling. The results showed low level of accountability in reporting the use of Special Autonomy Funds. This pointed out the lack of desire from Asmat regency for implementation of transparency of financial reporting. Lack of transparency in the use of special autonomy funds could negatively impact at large scales which could be detrimental to societies, particularly in the Asmat regency. Special Autonomy Fund allocation for the education sector was not complied with the mandate of Special Regional Regulation No. 25 in 2013 titled Revenue Distribution and Financial Management of the Special Autonomy Fund. The education sector was being allocated for the fund 27.03 per cent on average despite the regulation mandate which was 30 per cent. On the other hands, the special autonomy fund allocation for health sector was complied with the regulation which was 15 per cent. Key Words: Papua, Asmat, Special Autonomy Fund

ANALISIS PENGARUH DESENTRALISASI FISKAL, INVESTASI DAN PENDUDUK TERHADAP PRODUK DOMESTIK REGIONAL BRUTO, KAPASITAS FISKAL DAN PENGELUARAN PEMERINTAH DAERAH DI PROVINSI PAPUA Dewi Adhityarani Musaidah; Ida Ayu Purba Riani; Elsyan Rienette Marlissa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

This study aims to answer how the influence of fiscal capacity, regional government spending, investment and the residents to regional gross domestic product (GDP) and fiscal capacity of regional government spending. There are seven exogenous variables, three endogenous variables analyzed use the Two Stage Least Square (2SLS), that produces simultaneous estimation equation model. The result showed fiscal capacity, regional government spending, foreign investment, domestic investment, and residents simultaneously significant to the regional GDP. The second model, the fiscal capacity of regional GDP, local taxes, and levies, simultaneously significant to fiscal capacity. The third model, regional government spending show the regional GDP, fiscal capacity, local revenue, balance funds, and residents simultaneously will not affect local government spending. Keywords: Fiscal decentralization, investment, Residents, regional gross domestic product, fiscal capacity, provinces of papua government spending.

FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Helen Aprila Maniagasi; Bonifasia Elitha Bharanti; Ferdinandus Christian
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses. The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditure

ANALISIS KEMANDIRIAN FISKAL DI KABUPATEN JAYAPURA Dwi Fitriani; Yundy Hafizrianda; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

This study aims to find out how much fiscal independence in Jayapura Regency is by looking at how the development of regional income and how the level of fiscal independence in Jayapura Regency. To see how much the level of fiscal independence in Jayapura regency, the author uses financial independence analysis. One of the most highlighted and most influential decentralization in the development of regional development is fiscal decentralization which is the most important part in the implementation of regional autonomy. Fiscal policy is basically a government instrument or instrument that plays an important role in the economic system, which is useful to encourage economic growth, expand the basis of economic activity in various sectors, and specifically expand employment to reduce unemployment Based on the analysis obtained the description of the Jayapura District Fiscal Independence Level in the level of achievement of targets from 2012 - 2016 the level of achievement has not been able to achieve the expected target such as regional revenues that have not been fully realized well and the level of independence of the region which is in the position of an instructive pattern because of several problems faced by the Jayapura Regency Government itself.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMANDIRIAN DAERAH KABUPATEN TELUK BINTUNI TAHUN 2010-2015 Manasep Orocomna; Bonifasia Elitha Bharanti; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Economic development is an attempt to support one of national priorities, namely accelerate economic recovery and strengthen the sustainable economic development system based on the people's system. These priorities determination base on issue and facing challenges and the policy in economic development in short term and medium term as well (Propenas 2012-2014). This study attempts to analyze the fiscal dependency level of Teluk Bintuni regency with the central government viewed from local fiscal decentralization degrees. Second, to analyze the influence of vehicle taxes on local revenue, which is regional potency to develop local fiscal independency. This research uses secondary data (time series) from year 2010 to 2014. This data analyzed in linear regression. Based on the calculation the transfer variable (x1) shows calculated t of 3,659; the number of vehicles wheels 4 or more (x2) shows calculated t of 3,595; the number of vehicles wheels 2 (x3) shows calculated t of 4,140; and regional investment (x4) shows calculated t of 4,595; with the significance level smaller than 0,05 so it can be concluded that the variables partially free and significant impact on the local revenue Teluk Bintuni regency. The f value of 23,468 (23,468 > 9,12) with the significance of 0,000 ( 0,000 < 0,05 ) that can be concluded that four independent variables which are the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and investment, together affecting the local revenue of Teluk Bintuni regency. Local revenue Teluk Bintuni regency can be explained by variation of the four independent variables: the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and local investment of 96,9 percent. Keyword: regional independency, tax, retribution, gross domestic regional product

PENINGKATAN PENDAPATAN ASLI DAERAH DALAM RANGKA OTONOMI DAERAH MELALUI POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN JAYAPURA Parson Horota; Ida Ayu Purba Riani; Robert M. Marbun
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

This study aims to analyze local revenue potential of Jayapura regency sourced from local taxes and levies, and identify the obstacles faced so that the contribution has not yet been effectively implemented and also the strategies to overcome the constraints in order to increase local revenue (PAD) through the potential of local taxes and levies. The research was using cluster sampling and simple random sampling methods. Data gathering technique in this research was interview, qusionary, and literature study. Type and a source of the data were primary and secondary data. The result of this research showed that the regional taxes and levies collection in Jayapura regency have not yet optimal, so that the contribution to PAD are still relatively low. Whereas this region has great tax potential, especially duties on land and building transfer (BPHTB), hotel tax, restaurant tax, parking tax, and non rock and metal taxes, which were not excavated optimally. Similarly local levies which has large potential, particularly the health service levy, disturbance permit, and garbage service. Hence, immediately effective strategy implementation to improve the charges result according to available potentials, that are able to encourage significantly PAD increase in the future. Keyword: local revenue (PAD), obstacle factors, local taxes and levies potential increasing strategies

AN ANALYSIS OF REGIONAL ECONOMIC GROWTH AND CAPITAL EXPENDITURE ON SELF-GENERATED REVENUE IN SUPIORI REGENCY Ketrina Arwakom; Syaikhul Falah; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

The purpose of this research is to evaluate the effect of the economic growth and the capital expenditures on self-generated revenue of Supiori Regency during 2008 to 2014 partially and simultaneously. This research was a causative research aims to test hypotheses and explain the phenomenon in relation of the research variables. Data collected was from secondary sources such as government publication documents comprise of economic growth information, the amount of capital expenditures, and the region self-generated revenue. The population in this study was Audited Budget Realization Report and economic growth of Supiori Regency and Papua Province from 2008 to 2014. While the sample consisted of economic growth information based on accepted prices, capital expenditures and self-generated revenue of Supiori Regency and Papua province from 2008 to 2014. All these data being analyzed used a classical assumption test and path analysis. According to the analysis, the results showed that the economic growth of Supiori Regency has a positive and significant effect on self-generated revenue of Supiori partially and simultaneously in 2008 to 2014. While the allocation for capital expenditures from 2008 to 2014 has positive effect but not significant on the regional self-generated revenue in Supiori partially and simultaneously. Also, the allocation of capital expenditure and the economic development from 2008 to 2014 have positive but not significant effect on the regional self-generated revenue in Supiori partially and simultaneously. As can be seen from the pattern of correlation from each variables, this study concluded that the capital expenditures was not the intervening variables to the progress of the region self-generated revenue in Supiori Regency. Keywords : Self-Generated Revenue, Economic Growth, Capital Expenditure

ANALISIS EFEKTIFITAS DAN KONTRIBUSI HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI PAPUA Usman Funangi; Julius Ary Mollet; Charly M. Bisay
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

The purpose of this research is to find and analyze how much the effectiveness of the local asset management and all that will be conducted in order to raise local revenue. Data used is secondary data. Analysis technique using the ratio of effectiveness and the ratio of contribution. The result shows the ratio of effectiveness and the ratio of contributed to local revenue show a fairly good measurement, this can be seen from the the percentage value. Keywords: effectiveness, contribution, local revenue.

ANALISIS POTENSI ASSET DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA JAYAPURA Transna Putra Urip
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

The purposes of this research were to analyse potentialities of local markets and public transportation terminals as Local-Generated Revenue Sources and the effectiveness and efforts to optimize Local-Generated Revenues. This research was conducted in Jayapura Municipality. The research variables were facilities in the markets and terminals, terminal levy, payments frequency, and actual revenue from the markets and terminals. A quantitative approach was employed using potentials components and effectiveness ratios which later being analyse descriptively. The study showed an increase of propensity in the markets’ actual growth of revenues in an average of 11.97% and trends of the terminals’ levies growth in an average of -11.70%. The potential revenues from terminals’ levy were 4.088.502.000 IDR and 1.312.488.000 IDR. Thus, the total potential revenue was 5.400.990.000 IDR. The effectiveness level of actual revenues from markets fees reached 19.30 per cent and the actual terminals levies was 18.64 per cent. Hence, the total effectiveness level of markets and terminals fees was 19.18 per cent. Efforts were the improvements of local officers’ qualities, systems, administrations and working procedures, the corrective planning of local markets and terminals as well as assertive actions. Legal efforts were necessary to shed light on land ownership's to the local markets. Keywords: Levy, Markets, Terminals, Potential, Effectiveness, Facilities, Tariff

PENGARUH PENDAPATAN TRANSFER DAN SILPA TERHADAP BELANJA MODAL DI KABUPATEN MAMBERAMO TENGAH Efendi Jikwa; Agustinus Salle; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

This study attempts to know whether income transfers and remaining budget (SILPA) have positive impact on capital expenditure in Mamberamo Tengah Regency. Methods used in this research to cultivate and analyzed data and information using a qualitative approach (descriptive) and quantitative. Technique of analysis in this research consisting of descriptive analysis and statistical analysis. The value of influence done by estimating the coefficients using the concept of ordinary least square (OLS). The results show that: (a) based on the qualitative approach through a method of linear seen that the transfer of the central government through a source of share funds (DBH), general allocation funds (DAU), special allocation funds (DAK) and special autonomy (Otsus) have the proportion of capital spending influence, this can be seen from the coefficients above all having a positive sign. Sources of share funds (DBH) has an influence that was dominant compared with other sources of funds, (b) through the estimation results of the regression coefficient obtained that SILPA affects capital spending in a positive way, this is supported with a value of a coefficient at 83,9 percent (marked positive). Keyword: APBD, DBH, DAU, DAK, OTSUS, SiLPA, capital expenditure, balancing funds

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Ryan Hidayat Hatuala

Contact Email ryan.hatuala@gmail.com

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Journal Mail Official ryan.hatuala@gmail.com

Editorial Address Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura

Location Kota jayapura, P a p u a INDONESIA

Abstract

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Contact Name
Ryan Hidayat Hatuala

Contact Email
ryan.hatuala@gmail.com

Phone
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Journal Mail Official
ryan.hatuala@gmail.com

Editorial Address
Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura

Location
Kota jayapura,

P a p u a

INDONESIA