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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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PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI Fiane Rina Sambuaga
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.

Analisis Efektifitas Pencairan Dana Pada di Pemerintah Daerah: Kajian Empiris di Provinsi Papua Barat Emiliana Antonina Kadmaer
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

This study intends to examine the importance of supervision, standard operating procedures (SOP) and quality of human resources on the effectiveness of funds disbursement in a local government. The researcher used the context and environment of the West Papua Province as a research case. The research used full samples by spreading questionnaires to all treasurer in charge of disbursing funds. The study analyzes data in a descriptive and quantitative with multiple regression tools. Our results explain that there is an influence of supervision, SOP and the quality of human resources on the effectiveness of funds disbursement. Such impacts occur partially and simultaneously

Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset di Institut Pemerintahan Dalam Negeri Kampus Papua Juliessi Paranga
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

The purpose of this study is to investigate the assets management in the Papua Campus of Institut Pemerintahan Dalam Negeri (IPDN). The research also wants to reveal how the influence of Legal Audit, Human Resources and Leadership Commitments on Optimizing Asset Management. We surveyed on this Campus by selecting a sample of 30 respondents. We empirically tested our hypothesis using Multiple Regression Analysis. The results show that the assets management on this Campus is proper and running under the appropriate statutes. Still, there are needs for more advance and thought in the assets administration, utilization and supervision. Legal audit proved to have a positive but not significant effect on asset management. It means that the audit does not guarantee asset optimization. Human resources and leadership commitments have a positive and significant impact on asset management, reflects that if human resources and leadership commitments are getting more robust, asset management will also be more trustworthy.

ANALISIS TERHADAP FAKTOR YANG BERPENGARUH DALAM PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN DI KABUPATEN SARMI, PROVINSI PAPUA Mardiana Dimo
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

The purpose of this study is to analyze the factors that influence the presentation of the Accountant Treasury Accountability Report. Three factors are predicted to influence namely HR competency, education and training, and SIMDA implementation. The study was conducted in Sarmi Regency, Papua Province, with a population of expenditure treasurers in 35 Regional Apparatus Organizations (OPD). The research sample of 70 people. The sample method used is Porposive Sampling. The results of the study used Multiple Regression. The results of the study explained that partially HR competency factors had no significant effect, while the other two factors namely education and training, and SIMDA Implementation had a positive effect. Simultaneously these three factors have a positive and significant effect.

ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA) Hesty Theresia Salle; Meinarni Asnawi; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018 Theresia P. Wanma; Yundy Hafizrianda; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures

EVALUASI PENATAUSAHAAN ASET TETAP PADA KANTOR DINAS OLAHRAGA DAN PEMUDA PROVINSI PAPUA Adonia Abigael Aibekob; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

This study aims to obtain a clear picture of the effects of recording, inventorying and reporting on the administration of fixed assets at the Papua Province Sports and Youth Office. The type of data used is qualitative data and quantitative data. Primary and secondary data is the data source used. Data collection techniques are used, namely field data and library data studies. The study was conducted using quantitative descriptive data analysis techniques consisting of research instrument test, classic assumption test, and multiple regression analysis. The results of the study show that recording, inventorying and reporting partially has a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording, Inventory and Reporting simultaneously have a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording is the dominant factor that has a significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office

ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI Dastrianti Syarifuddin
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020)
Publisher : Universitas Cenderawasih

This study examines the influence of Summit Management Support and Quality of Data on the Information Systems of the Sarmi's District. The population of this research is an employee of the local government. Testing initiated on the sample of 71 respondents. We selected the data from the community using purposive sampling. Data gathering collected with the direct survey. To test our hypotheses, we employed multiple regression. The research results prove that partially proven a low - affection rate affects a positive effect against the implant information on the regional board of the region. The summon management support has a positive impact on the implant to the region information on the government's local authority. Research results also discovered that the quality of the effects is a positively influential impact against the regionals information of region management registered on the government's regional authority. Research results suggesting that a level of users, uh, peaceful management support and quality of essential influences and significant significance of implementation of the local board of region management registered in the regional, regional registry of the district geographical region of Sarmi (Y).Keywords: summit management support, data quality, Information systems.

EVALUASI PENATAUSAHAAN ASET PADA PEMERINTAH KABUPTEN SARM Mutmainnah HS Dimo; Syaikhul Falah; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

The research objective was to evaluate the administration of regional property in the Sarmi Regency Government. The administrative aspects that were studied included the aspects of bookkeeping, inventory and reporting. Qualitative and quantitative methods are used to answer the research formulation. The research object consisted of three Regional Apparatus Organizations (OPD), including the Public Works Office, the Health Office and the Education Office. The interviewed informants are treasurers of goods. The interviewed informants were managers of regional property in three regional apparatus organizationsThe results of the research show that the Sarmi Regency Government has not fully implemented asset administration in accordance with the Minister of Home Affairs Regulation No. 19 of 2016. It is the only aspect of bookkeeping that has the highest value or has implemented regulations. Furthermore, the reporting and inventory aspects have not been said to have carried out regulatory orders.The results of this research resulted in the findings of several obstacles, namely: misuse of assets, weak coordination, lack of human resources to handle assets, and limited incentives for asset managers.

PENGARUH TRANSFER PEMERINTAH PUSAT DAN FISKAL STRESS TERHADAP BELANJA DAERAH DI PROVINSI PAPUA BARAT Lillyani Margaretha Orisu; Rumas Alma Yap; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

This research aims to examine the effect of central government transfers, fiscal stress, regional taxes and gross regional domestic product on regional spendingofdistricts/cities in West Papua Province, to analyze the effect of fiscal stress from two indicators, namely the ratio of local revenue to regional spending and the difference in expenditurewith revenue. Using panel data analysis method, the first equation uses a random effect model and the second equation uses a fixed effect model.Finding / Originality: That government transfers and gross regional domestic product have a positive and significant effect on regional spending. By using two measures of fiscal stress, it is found that the fiscal stress variable, both through the ratio of original local income to regional spending, and the difference in expenditures and regional revenues, has a significant and positive effect on regional spending

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Contact Name
Ryan Hidayat Hatuala

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Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura

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