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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 168 Documents
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PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.798 KB) | DOI: 10.52062/keuda.v3i1.713

Abstract

This study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance. Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospital
A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014 Didi Yigibalom; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.433 KB) | DOI: 10.52062/keuda.v1i3.736

Abstract

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance
THE ROLE OF VILLAGE-OWNED ENTERPRISES (BUMDes) TO RURAL DEVELOPMENT: A COMPARATIVE INSTITUTIONAL ANALYSIS I Gede Agus Ariutama; Acwin Hendra Saputra; Renny Sukmono
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.079 KB) | DOI: 10.52062/keuda.v3i3.704

Abstract

Government intervention for village development is carried out with various policies. The establishment of BUMDes is one of the government's efforts to accelerate rural development, advance the local economy, and develop the village partnerships and/or third party’s partnerships. This study exploits comparative institutional analysis framework to examine further how institutional aspects can affect the application of BUMDes in the rural development. The institutional aspects of BUMDes utilization for rural development is worth emphasizing since it will be employed as a foundation between the actors in a specific social area (structure) in its various forms such as rules, norms, or a certain routine, and the institution as a form of authority for the social behavior of the village organization. Furthermore, the successful implementation of BUMDes in the rural development is also affected by how stakeholder system can manage the institutional aspects. The result of this study, from the standpoint of comparative institutional analysis, underlines: (1) the limited authority of the Ministry of Villages, Underdeveloped Regions and Transmigration for rural development suggests that this Ministry must establish a specific institutional arrangement with the Ministry of Internal Affairs and Ministry of Cooperatives and Small and Medium Enterprises as well as banking institutions; (2) The village government has not fully taken advantage of the flexibility of its institutional arrangement to use BUMDes as a source of rural development; and (3) there is considerable scope to increase the role of BUMDes. This paper will propose some practical advices while considering the existing institutional arrangement.
POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN YAHUKIMO Agustinus Nusa; Syaikhul Falah; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.685 KB) | DOI: 10.52062/keuda.v2i3.727

Abstract

This research aims to understand how large potential taxes and retribution at the Yahukimo regency. This research using the five taxes and retribution benchmark, namely the growth, economy efficiency, justice, ability to carry out, and conformity as income. By measuring the variables of the potential or not potential in accordance with the specified criteria. The result showed the that variables of economy efficiency, justice, and conformity as income are consistent the taxes and retribution potential in Yahukimo regency. On the variable of economy efficiency concluded that tax charges relatively small, while the threat to the entrepreneurs is the uncertainty neighborhood caused the price increases. Variable of justice concluded that taxes has done in a fair and appropriate with area and the owners capital. Variable of conformity as income is to compare regional regulations with Taxes and Retribution Law, so the results obtained that taxes has in accordance with the rules. While the Growth and the ability to carry out have varying results, taxes and retribution that is quite potentially, potentially or not potentially. Keyword: Growth, economy efficiency, justice, ability to carry out, conformity as income
PENGARUH KUALITAS APARATUR DAERAH, REGULASI, SISTEM INFORMASI DAN KOMITMEN TERHADAP MANAJEMEN ASET Rosihan Rosihan; Bonifasia Elitha Bharanti; Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.973 KB) | DOI: 10.52062/keuda.v2i1.718

Abstract

Each region are required to be able to manage asset efficiently and effectively. For that, this research is conducted in the government of Papua province with an examination of the influence of the quality of local officials, regulations, information system for asset managements, and commitment to the asset management. A method of descriptive applied by using questionnaire for data collection and regression to data analysis. The results of the research showed that the quality of apparatus significant and positively correlate. Hence, increasing the quality of apparatus needs to be improved through formal education and relevant technical training. Another thing to do is placement staff has to be in accordance with competence. Regulating factor showed a positive and significant influence and the binding regulations existence become a weighted point in handling regional assets. Information systems factor has a positive and significant impact for assets managements in government of Papua province. Information technology application usage has to be an important part for managing regional assets because of efficient and accurate. Leaders' commitment factor have a positive and significant impact, so that the head of SKPD which is responsible for asset usage has to make written commitment as a pact of integrity. Five factors are to be considered in managing regions assets, so that attention and act are required to increase those five factors as well. Keyword : assets management, quality of local officials, regulation, information system, leaders commitment, government of Papua province
PENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.722 KB) | DOI: 10.52062/keuda.v4i1.855

Abstract

This paper reveals  the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS BADAN PUSAT STATISTIK PROVINSI PAPUA Manur Sitinjak; Yundi Hafizrianda; Meinarni Asnawi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.287 KB)

Abstract

The purpose of this study is to test and analyze the effect of Quality of HR, Technology Utilization and Exposure of Financial Reports for Accountability. The population of this discussion was all 68 respondents. Tests carried out on a sample of 68 respondents. The sampling method used is the Census. Information collection is done by direct survey. Testing the hypothesis is tested empirically using Path Analysis. The results showed that the Quality of Human Resources, Use of Information Technology and Presentation of Financial Statements had a positive and significant influence on Accountability. This means that if the Quality of Human Resources increases or gets better, Accountability will also be better. The use of Information Technology has proven to have a positive but not significant effect on Accountability. Furthermore, the presentation of financial statements proved to have a positive and meaningful effect on accountability. This shows that the quality of human resources, utilization of information technology, exposure to financial reports and accountability in the BPS of the Papua Province has been going well.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG paulus k alolayuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.22 KB)

Abstract

Analisis realisasi anggaran secara umum menjelaskan mengenai bagaimana suatu pemerintah daerah menggunakan anggaran pendapatan dan belanja daerah dengan melihat bagaimana realisasinya yang menunjukkan penggunaan yang tepat dan efisien. Penelitian ini dilakukan dengan maksud untuk menganalisis anggaran pendapatan dan belanja pemerintah Kabupaten Pegunungan Bintang, dengan manfat yang diharapkan untuk memperoleh informasi mengenai anggaran dan pendapatan belanja pemerintah Kabupaten Pegunungan Bintang. Analisis deskriptif telah digunakan dalam penelitian ini yang bertujuan untuk membuat gambaran secara sistematis mengenai fakta dengan fenomena yang sedang diteliti. Hasil penelitian ini menunjukkan bahwa beberapa rasio pendapatan dan belanja daerah menunjukkan hasil yang bervariasi, dianataranya adanya hubungan pola instruktif dalam hal kemandirian suatu pemerintah daerah, dan sejauh ini pola belanja pemerintah daerah menunjukkan kondisi yang wajar sesuai dengan apa yang ditargetkan.
TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN KUALITAS APARAT KAMPUNG TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Kasus Pemerintahan Kampung Di Kabupaten Boven Digoel) arius kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.249 KB)

Abstract

The aim of the study was to describe and describe aspects of external pressure, environmental uncertainty, management commitment and the overall quality of village government apparatus in relation to the transparency of village financial reporting. This research is a qualitative research with a case study approach and data collection techniques through field observations, interviews, document review and literature studies and empirical studies. Informants in this study were village officials and community leaders. The findings of the study on financial reporting transparency found external pressure variables, environmental uncertainty, management commitment and the quality of village apparatus were still the inhibiting variables in voicing the principles of transparency in village financial reporting. Whereas there are other reasons that the suitability of village financial management is based on Law Number 33 of 2004.
ANALISIS PENGARUH PARTISIPASI DAN PERAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN YALIMO Estepanus Lolo Kassa; Meinarni Asnawi; Bill Pangayouw
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.283 KB)

Abstract

The purpose of the study is those the role of participation and information systems in regional financial management on the performance of regional governments. The Data Analysis Method uses an econometric approach in formulating estimated effects between variables through OLS.  While the mean score of the sub-indicators uses Quantitative Descriptive. Research results show: (1) Participation in the preparation of the APBD, shows a pattern of positive relations between the level of participation and the public presentation of local governments.  So that participation is an important and a dominant aspect capable of encouraging the performance of local government, (2) Regional Financial Management Information System, is a form of cutting down the bureaucratic flow in the technical management of regional finance, this research encourages the public presentation of regional government from regional financial aspects. Influence of 38 percent, (3) participation in the preparation of APBD and technical management of regional finance using the SIKD system, will positively support the increase in local government performance by 85.9 percent.

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