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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 155 Documents

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ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD Usrotun Najah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.

ANALISIS KEPUASAN PENGUNJUNG PADA DINAS PERPUSTAKAAN DAN ARSIP DAERAH PROVINSI PAPUA Karen Meike Mamahit
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

This paper presents the results of a study of the effect of library service satisfaction provided by the Provincial Government of Papua. Destruction services are provided through the Regional Library and Archives Service work unit. The independent variable is the service of human resources, the availability of facilities and infrastructure, and information systems. This study uses survey results and documents. The findings explain, that the three independent variables have a positive and significant effect, but the human resource variable has the most dominant influence compared to the other two variables.

ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT TERHADAP PENYELENGGARAAN PEMERINTAHAN PROVINSI PAPUA Suparmi Suparmi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

This study aims to obtain a clear picture of the effects of supervision which consists of routine supervision, individual supervision, and monitoring of the administration of Papua Province.The type of data used is qualitative data and quantitative data. Primary and secondary data is the source of the data used. Data collection techniques used are field data and literature study data. The study was conducted using qualitative analysis techniques and quantitative analysis consisting of research instrument tests, standard assumption tests, and multiple regression analysis.The results showed that the routine supervision variable partially had a significant influence on the administration of the Papua Province. While the special supervision and partial monitoring variables do not have a significant effect on the administration of the Papua Province. Variables of routine supervision, individual supervision, and simultaneous monitoring have a significant influence on the administration of Papua Province.The routine supervision variable is the most dominant factor influencing the administration of Papua Province.

PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN SEKOLAH TERHADAP MOTIVASI MENGAJAR GURU DI KABUPATEN KEEROM Juliana Tandililing
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

The purpose of this study was to analyze the effect of transparency and accountability in school finances with teacher teaching motivation. This study was conducted in Keerom Regency, one of the districts in the Indonesia - Papua New Guinea border region. This research is an empirical study that examines the direct relationship of variables. The population numbered 1,129 teachers, with a sample of 200 people. The results of the study explain the variables of transparency and financial accountability together to influence the teaching motivation of teachers. Partial test results show the effect of transparency is significant, but the effect of accountability was not significant.

PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN: DARI KONTRIBUSI RETRIBUSI PASAR Rita Martini
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

AbstractThis study aims to analyze the effect of market retribution contributions on Regional Original Revenue (PAD). This type of research is associative descriptive with quantitative methods. The study was conducted on twelve districts/cities in South Sumatra Province. The data used in the form of financial statements of the local government of South Sumatra Province during the 2014-2016 period from the Republic of Indonesia Supreme Audit Agency (BPK RI). The analysis technique uses the Simple Linear Regression method. This stud y proves that the contribution of market retribution is 19.30% of the PAD of regencies/cities in the province of South Sumatra, which are classified as very low. The low contribution of market retribution to PAD is the duty of the government to explore the potential that can be used as a source of revenue for regional retribution. Keywords: local revenue, market retribution

ANALISIS KUALITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA Yundy Hafizrianda; Ida Ayu Purbariani; Boy Pieter Nizu Kekry
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

In general, the aim of this study is to measure and analyze the quality of regional financial management in the Papua Provincial Government in a structured and comprehensive manner. Where the measurement and analysis methods used include a model of fiscal independence, the effectiveness and efficiency of local government revenue, as well as expenditure ratio models. Based on the results of measurements with the local government budgeting management analysis tools founds that overall the quality of local government budgeting management of the Provincial Government of Papua is good. The indicators of the quality of local government budgeting management can be seen from the timeliness in preparing the APBD-Induk and APBD-Perubahan, the efficiency and effectiveness of local government revenue, the ratio of PAD to local government revenue, absorption of Government Expenditure, the trend of SILPA, and BPK's opinion on LKPD. The quality of local government budgeting management by using the Timeliness Indicator in the preparation of the APBD-Induk and APBD-Perubahan looks varied and said to be of good quality, especially in 2015 and 2016, both the determination of APBD-Induk and APBD-Perubahan indicated on time. Furthermore, when analyzed in the trend of local government revenue, categorized quite well, where the level of efficiency and effectiveness is high, but its independence is still very low. In the composition of local government expenditure, capital expenditure tends to be always above employee expenditure, besides that the absorption capacity of local government expenditure is good because it averages close to 90% per year during the 2013-2015 period, so that the overall quality of local government budgeting management when observed from the performance of local government expenditure rated good. Next, in the SILPA APBD position, it tends to be always in a fluctuating positive value during 2013-2015, and categorized as good quality. Finally, based on the opinion of the BPK (Badan Pemeriksa Keuangan) on the LKPD (Laporan Keuangan Pemerintah Daerah), throughout 2015-2018 the Papua Province always received the title of WTP (Wajar Tanpa Pengecualian), so from the development of this opinion indicated that the local government budgeting management of the Provincial Government of Papua is very good.

PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA Vinsensius Jehandu; Agustinus Salle; Paulus K Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.

PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI Alfiana Antoh; Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

Our study contributes by providing a new insight into the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government

THE EFFECT OF FISCAL BALANCE TRANSFER, FINANCIAL PERFORMANCE ON CAPITAL EXPENDITURE IMPACTING ON THE HUMAN DEVELOPMENT INDEX OF PAPUA PROVINCE Bonifasia Elita Bharanti
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

The structure of Regional Development Budget (hereafter APBD) of Papua Province, which is mostly sourced from Government transfers tends to increase every year. This requires prioritising the use of capital expenditure that can improve the welfare of the community. However, it is an irony that the poverty rate in Papua Province ranks first in Indonesia as indicated by the Human Development Index (HDI), below the national average HDI. The objective to analyse the structure of the APBD (General Allocation Fund - hereafter DAU, Special Allocation Fund - hereafter DAK and Revenue Sharing Fund - hereafter DBH) and financial performance of Papua's Human Development Index in 2013-2018 with capital expenditure as an intervening variable. Quantitative approach is used with secondary data type, which is processed using the IBM SPSS Amos application. This study indicate that the increasing APBD structure will be able to increase the HDI but capital expenditure does not mediate the APBD structure to the HDI. Furthermore, financial performance has no impact on increasing the HDI as the capital expenditure does not mediate financial performance on the human development index.

ANALISA PEMBANGUNAN MANUSIA DAN PENGARUHNYA TERHADAP KESEJAHTERAAN MASYARAKAT DI PROVINSI PAPUA Charley M. Bisai; Maria Kbarek; Achmad Riyadi Pajeru
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

Human development in Papua is still a central issue and is a concern of the government at the national and regional levels. If human development is in its actual position, it will have an impact on the welfare of its people. Human development uses the HDI indicator (Human Development Index) while the welfare of the community uses indicators of income per capita and poverty. Some of the objectives to be achieved from this study include to analyze: (1.) the correlation of the forming components with HDI; (2.) what components form the largest HDI; and (3.) the effect of HDI on income per capita, and poverty. This study uses secondary data with the analysis period 2010 - 2018. Data analysis was performed using correlation and regression analysis techniques. The analysis shows that: (1) All components of HDI are positively and significantly related to HDI. The AHH component has a strong relationship, while the other components are very strong. The HLS and RLS components (education index) have the greatest magnitude of the correlation coefficient so they form the dominant HDI compared to AHH and Per capita Expenditures. (2) HDI has a positive and significant effect on per capita income in Papua Province. (3). HDI has a negative and significant effect on poverty levels in Papua Province.

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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

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INDONESIA