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<![CDATA[ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA PENINGKATAN PELAYANAN PENDIDIKAN DI SMA NEGERI 4 JAYAPURA ]]>
<![CDATA[Bethsaba S.M.R Vigowati Kafomay]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i2.1288
<![CDATA[The education budget is a critical aspect to coincide schools operational requirements mainly how to meet the needs for investment, operations, and school personnel (facilities and infrastructure). It serves to protect the community, especially those who still need assistance in striving for their right to get proper education services. The objective of this study is to examine the governance of the School Operational Assistance (BOS) budget in improving education services in Senior High School (SMA) 4 Jayapura. This research used descriptive statistical analysis. Qualitative data is in the form of in-depth interviews with several key informants from the School, consisting of the Education and Teaching Office, the Committee, and the parents/guardians of students as well as school documents/archives in the form of School Profiles and Reports Accountability (K-7). The data collection method used in this study is in-depth interviews and documentation. The results show that most of the school budget used for spending on interaction and processes of education. Also, we find that BOS funds had decreased in the last few years. The evaluation of the BOS funds gained attention from the school principal, and cooperation of the inspectorate of the local government.Keywords: School Operational Assistance, School Income and Expenditure Budget, School performance]]>
<![CDATA[ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA ]]>
<![CDATA[Maranatha Siregar]]>;
<![CDATA[Westim Ratang]]>;
<![CDATA[Syaikhul Falah]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i3.1538
<![CDATA[One of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD.]]>
<![CDATA[EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG ]]>
<![CDATA[Shania Nur Chasanah]]>;
<![CDATA[Jihad Lukis Panjawa]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i2.1221
<![CDATA[This study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN BELANJA BERBASIS KINERJA DI PEMERINTAH PROVINSI PAPUA BARAT ]]>
<![CDATA[Nengsi Oktavia Makalew]]>;
<![CDATA[Paulus Kombo Allo Layuk]]>;
<![CDATA[Ida Ayu Purba Riani]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v6i1.1666
<![CDATA[This study aims to determine the effect of partially and simultaneously between Human Resources Competence, Organizational Commitment, and Appreciation on Performance-Based Budgeting in the Regional Organizations of West Papua Province Government. The sample in this study were 96 employees. The analytical tool in this study is multiple linear regression using the SPSS Program.The results showed that; 1) Partially independent variables (HR competencies and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 2). Together / simultaneously Human resource competency variables, organizational commitment, and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 3). The dominant variable influencing performance-based budgeting in the West Papua Provincial Government is the award.]]>
<![CDATA[PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI ]]>
<![CDATA[Westim Ratang]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i3.1531
<![CDATA[This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.]]>
<![CDATA[KAJIAN KEMANDIRIAN KEUANGAN BADAN LAYANAN UMUM DAERAH BIDANG KESEHATAN PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Afrida Ariyani]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v6i1.1630
<![CDATA[Bagaimana pengaruh pandemi covid-19 terhadap kemandirian keuangan badan layanan umum daerah di bidang kesehatan merupakan tujuan dari penelitian ini.Penelitian dilakukan di dua badan layanan umum daerah rumah sakit umum daerah di Kabupaten Brebes yaitu BLUD RSUD Bumiayu dan BLUD RSUD Brebes.Data yang digunakan dalam penelitian ini adalah data sekunder yaitu berupa laporan keuangan,data kunjungan pasien,dan laporan hasil survey indeks kepuasan masyarakat (IKM).Pendekatan kuantitatif non eksperimen dengan Metode deskriptif komparatif digunakan dalam penelitian ini untuk membandingkan kondisi kemandirian keuangan rumah sakit sebagai badan layanan umum daerah selama sebelum dan sesudah pandemi covid-19 melanda Indonesia.Hasil dari penelitian ini adalah secara umum pandemi covid 19 berpengaruh positif terhadap kemandirian keuangan badan layanan umum daerah bidang kesehatan.Walaupun tingkat kunjungan pasien menurun selama pandemi,akan tetapi tingkat kepuasan masyarakat terhadap pelayanan rumah sakit meningkat.Hal ini disebabkan karena kualitas pelayanan rumah sakit justru semakin meningkat di masa pandemi]]>
<![CDATA[Studi Komparatif Pendanaan Pembangunan Daerah dengan Penerimaan Umum Daerah, Obligasi Daerah, dan Pembayaran Ketersediaan Layanan ]]>
<![CDATA[Roby Aditiya]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i2.1251
<![CDATA[Pembangunan infrastruktur daerah menjadi kebutuhan dalam meningkatkan pelayanan dan kesejahteraan masyarakat. Nyatanya, tidak semua pemerintah daerah memiliki anggaran untuk memenuhi dana pembangunan infrastruktur. Penelitian ini untuk mengkomparasi sumber pendanaan yang efisien untuk pembangunan infrastruktur daerah antara pendanaan dari penerimaan umum daerah dengan obligasi daerah dan pembayaran ketersediaan layanan. Studi ini mengacu pada kasus pengembangan Rumah Sakit Umum Daerah (RSUD) Wates Kabupaten Kulon Progo. Penelitian ini menggunakan paradigma interpretif dengan pendekatan penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pendanaan dengan obligasi daerah lebih efisien dibandingkan pendanaan dengan pembayaran ketersediaan layananan dan pendanaan dari penerimaan umum daerah. Skema obligasi daerah memberikan efisiensi dana sebesar Rp501,71 milyar dibanding menggunakan penerimaan umum daerah, sedangkan alternatif pendanaan pembayaran ketersediaan layanan memberikan efisiensi sebesar Rp430,69 milyar dibanding menggunakan sumber dari penerimaan umum daerah. Selisih tersebut menunjukkan bahwa alternatif pendanaan obligasi daerah lebih efisien Rp71,02 milyar dibanding dengan alternatif pendanaan pembayaran ketersediaan layanan.]]>
<![CDATA[PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA ]]>
<![CDATA[Cornelia Desiana Matani]]>;
<![CDATA[Linda Hutajulu]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i3.1532
<![CDATA[The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.]]>
<![CDATA[SELF ASSESSMENT IMPROVEMENT STRATEGIES (TAXPAYER COMPLIANCE, TAXPAYER INSPECTION, AND TAX MORALE APPROACH) ]]>
<![CDATA[Misra Herlambang]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v6i1.1631
<![CDATA[Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN LAPORAN PERTANGGUNGJAWABAN TERHADAP KUALITAS LKPD ]]>
<![CDATA[Karolina Dahay]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v5i2.1286
<![CDATA[Systems, Information Technology, and Government Accounting Standards. The study used is qualitative and quantitative data. The research used quantitative data analysis: instruments test classical assumption test, and multiple regression analysis. The results show that Human Resources competency and the application of Government Accounting Standards have a significant effect on the quality of local government reports. In contrast, Internal Control System and Information Technology do not have a considerable impact. Together all factors have a significant effect on the quality of LKPDLocal Government Reports.]]>
