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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 Akuntabilitas Pelayanan Terhadap Kepuasan Pelanggan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura Menik Tiwikarti; Yundy Hafizrianda; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

The Purpose of this study is to analyse the servise satisfaction at Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura and how is the influence of servise quality , namely physical evidence, reliability, responsiveness, assurance and empathy to public service satisfaction. The population of this study is the population of users of population Administration services at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura. Testing samples of 85 people. The sample method used was purposive sampling. Data collection was carried out by direct surveys, interviews and also by distributing questionnares. Empirical hypothesis testing using Multiple Regression. The result showed that the services had been implemented in accordance with the established Standart Operating Prosedures, but there is a need for improvements in facilities, infrastructure and facilities for vicitors or service users. The five observed service quality, physical evidence, reliability, responsiveness, assurance and empathy have apositif and significant effect on service satisfaction. This proves that if the five observed variables are further improved, it will increase public service satisfaction at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura

Implementasi Pengelolaan Dana Otonomi Khusus Papua Sektor Kesehatan Kabupaten Paniai (Studi Fenomenologi) Aprianto Lalang Kuddy; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

The aims of this study were to (1) reveal how the local government of Paniai Regency carries out their process of managing special autonomy fund for health sector which consists of planning, budgeting, performing, reporting and evaluating their programs and activities; (2) asses the effectiveness of delivering programs and activities from health agencies of Paniai regency to societies under the mandate of PERDASUS 25/2013. Thus, the population was Paniai local government agents in Health sector. This study employed descriptive analysis, trend analysis, frequency, and percentage for the quantitative data while the qualitative data collected from conducting in-depth interviews and observations. To analyze the data collected, a content analysis and documents from Special Autonomy Fund planning and management was used. One of the evident findings was that in implementing programs and activities under the Special Autonomy Fund in Health sector, the government of Paniai regency was not yet fully comply with required regulations.

Pengaruh Pendapatan dan Anggaran Belanja Terhadap Kapasitas Fiskal Pemerintah Daerah Kota Palopo Ihwan Arifuddin
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Regional Revenue and Expenditure is an important factor in measuring the development of regional government so that the Fiscal Capacity of the Regional Government can be known, this aims to find out how much influence the Regional Revenue and Expenditure Budget has on the Fiscal Capacity of the Regional Government, especially in Palopo City. Researchers used quantitative research methods with associative research types. This research was conducted in the Regional Government of Palopo City, South Sulawesi Province. The population in this study is data on Regional Revenue, Regional Government Expenditures and Fiscal Capacity of Regional Governments, while the sample used is Regional Revenue and Regional Government Expenditures and the results of fiscal calculations for 10 years for the period 2011 to 2020. The analytical tool used is analysis Multiple Linear Regression using SPSS 18 and Eviews 10 Software. The results showed that Regional Income had an effect on Regional Fiscal Capacity in Palopo City and Regional Expenditures had a negative effect on Regional Fiscal Capacity in Palopo City.

Menilik Pengelolaan Keuangan dan Permasalahan Badan Usaha Milik Desa Di Masa Pandemi Covid-19 Studi Kasus: Desa Sarirejo Rafika Nur Sofiani; Rido Parulian Panjaitan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

This research is conducted to evaluate the financial management of village-owned enterprises (BUM Desa) Sari Mulyoin Sarirejo Village. This BUM Desawhich only has been running for two years has become a new experience for Sarirejo Village in managing village economic institutions, especially in terms of finance. This research was conducted through a qualitative approach. Specifically, this study explores the conformity of financial management practices with the applicable regulations, empowerment of village communities, and village independency as a form of success and/or change to be achieved by BUM DesaSarirejo. In addition, the authors also findvariety of problems which would be challengesfor financial management practicesthat are mapped in a fish-bone analysis. On macro level, this study finds that the financial management perfomed have some conformity issues with the applicable regulations, village community empowerment has not been able to fulfill all the indicators, and the level of village independency of Sarirejo Village remains at the lowest level.Penelitian ini bertujuan untuk melakukan evaluasi terhadap pengelolaan keuangan Badan Usaha Milik Desa (BUM Desa) Sari Mulyo di Desa Sarirejo. BUM Desa yang baru berjalan dua tahun menjadi hal baru bagi Desa Sarirejo dalam mengelola lembaga ekonomi desa khususnya dalam hal keuangan. Penelitian ini dilakukan dengan pendekatan kualitatif. Studi ini secara khusus menggali dari sisi kesesuaian pengelolaan keuangan BUM Desa, pemberdayaan masyarakat desa, dan kemandirian desa sebagai bentuk keberhasilan dan/atau perubahan yang dicapai BUM Desa Sarirejo. Selain itu, penulis juga menemukan berbagai permasalahan yang menjadi tantangan dalam praktik pengelolaan keuangan yang dipetakan dalam diagram tulang ikan. Secara umum, studi menemukan bahwa masih terdapat kekurangan terhadap kesesuaian pengelolaan keuangan, pemberdayaan masyarakat desa belum mampu memenuhi semua indikatornya, dan tingkat kemandirian Desa Sarirejo juga masih berada pada tingkat terendah.

Analisis Determinan Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening pada Kabupaten/Kota di Provinsi Banten Tahun 2010-2019 Syifa Hanida; wawan ichwanudin
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

Penelitian ini bertujuan untuk mengetahui pengaruh PDRB, DAU, DAK, DBH Terhadap Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening Pada Kabupaten/Kota di Provinsi Banten Tahun 2010 – 2019. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di provinsi banten berjumlah 8 kabupaten/kota selama 10 tahun dari tahun 2010 – 2019. Teknik penelitian yang digunakan yaitu metode sensus. Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dari APBD (website BPS Provinsi Banten dan www.djpk.depkeu.go.id). Teknik analisis data dalam penelitian ini terdiri dari model regresi antaseden yang diuji menggunakan regresi stepwise dengan pendekatan backward dan model regresi intervening yang diuji menggunakan regresi intervening.Hasil penelitian ini menunjukkan bahwa : (1) PDRB berpengaruh positif dan signifikan terhadap belanja modal, (2) DAU berpengaruh positif dan signifikan terhadap belanja modal, (3) DAK berpengaruh positif dan signifikan terhadap belanja modal, (4) DBH berpengaruh positif dan signifikan terhadap belanja modal, (5) Belanja modal berpengaruh positif dan signifikan terhadap PAD, (6) PAD berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan daerah, (7) Belanja modal berpengaruh positif dan signifikan terhadap kinerja keuangan daerah, (8) PAD tidak berhasil memediasi pengaruh belanja modal terhadap kinerja keuangan daerah.

PENGARUH KUALITAS SUMBER DAYA MANUSIA, REGULASI, DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI PAPUA BARAT Novita Kristina Mramra; Balthazar Kambuaya; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

The research aimed to examine and analyze the effects of the quality of human resources, eulation, and budget planning on the budget absorption in Regional Apparatus Organization of West Papua Province. This research was conduced by partially analyzing the quality of human resources, regulation, and budget planning on budget absorption. In this research used primary data and secondary data. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression Statistical Package for the Social Sciences (SPSS).The research results indicated that the quality of human resources had an effects on the budget absorption variable of 0,379 or 37,9%. The regulation had a partial effect on budget absorption variable of 0,371 or 37,1%. Budget planning had a partial effect on budget absorption variable of 0,439 or 43,9%.

Phenomenon Collaborative Management and Leadership in the Development of Traditional Village Kayu Batu City of Jayapura Indonesia Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

This research aimed to examine the relationship between collaborative management, leadership, and customary authority by Ondoafi in their strategic decision-making process as traditional leaders and government figures. Information analysis was then conducted descriptively with an ethnographic basis and normative analysis, using representative leaders from the government, traditions, youth, women, and religion, as participants. The results showed that collaborative management and leadership have not been examined efficiently because informal leaders/Ondoafi also act as formal government figures in the village government system

REFOCUSING, RELOKASIANGGARAN DAN PERTANGGUNGJAWABAN APBD DALAM MASA PANDEMI COVID-19 DI PROVINSI PAPUA BARAT TAHUN 2020 Sugiyono Sugiyono; Adolf Z.D. Siahay; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Sugiyono, 2021. Refocusing, Budget Reallocation and Accountability of the Regional Budget during the 2020 West Papua Covid-19 Pandemic, supervised by Mr. Adolf Z. D. Siahay, as Advisor I and Mr. Samson Werimon, as Advisor II. The purpose of this study was to analyze the impact of refocusing, budget relocation and budget accountability during the 2020 West Papua Covid-19 pandemic.This type of research is qualified as descriptive qualitative research with data collection techniques obtained through observation, interviews, documentation and internet access. Primary data in this study were interviews with the Head of BPK Representative for West Papua Province and Head of BPKAD for West Papua Province and secondary data was obtained from Financial Audit Reports by BPK in 2019 and 2020.The results of the study prove that the Covid-19 Pandemic has a very wide impact both in terms of government, politics, and the economy as well as society, including the drastic decline in the performance of APBD management. The 2020 Covid-19 Fund Allocation was Rp. 779,114,469,608.75, with an absorption value of 36.56%. The Weakness of the 2019 APBD Management was 0.028% while the 2020 APBD management performance decreased by 0.390%. The percentage of the Covid-19 budget management performance value in 2020 was found to be lower by 11.81% or the management was less than optimal.

Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah Agustinus Salle; Hesty Theresia Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.

INFLUENCE OF PROVINCIAL FINANCIAL PERFORMANCE ON POVERTY WITH ECONOMIC GROWTH AS INTERVENING Fery Panjaitan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

This study aims to determine the effect of regional financial performance on poverty with economic growth as an intervening variable. The population in this study is 33 provinces in Indonesia for the period 2011-2019. This study uses the PLS-SEM (Partial Least Square-Structural Equation Modeling) model with the WARPPLS 7.0 application by measuring the outer model test, inner model test, model fit test, and variance accounted for (VAF). The results of the research that the ratio of regional independence and PAD effectiveness ratios have no effect on poverty, regional financial efficiency ratios and activity ratios have a significant positive effect and the PAD growth ratio has a significant positive effect. Economic growth has a significant positive effect on poverty. While the results of the indirect effect of economic growth variables do not mediate the effect of financial performance as measured by the ratio of regional independence, PAD effectiveness ratio, regional financial efficiency ratio, activity ratio, and PAD growth ratio to poverty

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Contact Name
Ryan Hidayat Hatuala

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ryan.hatuala@gmail.com

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ryan.hatuala@gmail.com

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Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura

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