KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
ISSN : 24777838     EISSN : -
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
Articles 50 Documents
ANALISA PUBLIC FINANCE MANAGEMENT KABUPATEN MERAUKE

Purba Riani, Ida Ayu

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v1i1.741

Abstract

In the era of regional autonomy, managements in local governments set out accountability and transparency in managing the regional public finance including planning, budgeting, implementation, administering, reporting, accountable and controlling. As from writer’s observation of development performance in Merauke regency, it revealed that there was inadequate development in reaching the ideal development performance although the management was generally well-managed. This paper applied Public Finance Management analysis technique to analyse primary data. The results showed the overall score was 52% from total statements which including 9 sectors. The highest scores were in the planning, cash management, procurement as well as accounting and reporting areas. Key words: Public Finance, Management, Accountability.

ANALISIS KONTRIBUSI DAN POTENSI RETRIBUSI DAERAH

Nurlian, Nurlian, Rofingatun, Siti, Wamafma, Ivanna K.

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v3i2.709

Abstract

This study aims to analyze the contribution and potential of regional retibusi in terms of the variables of contribution, growth, effectiveness, and performance of regional levies with the source of data in this study sourced from Daeah Government and using descriptive qualitative analysis that is explorative. The results of the study show that the results of the analysis of the contribution of regional retribution are relatively lacking, while the level of effectiveness of collecting local retribution is very effective. So it can be concluded that pelayana health levies are classified as potentially levied because of several types of levies collected only health retribution that meets the criteria of being equal to twenty-five point forty-three percent. Keywords: Contributions and Regional Retribution Potential

PENGARUH TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL MODERASI

Siswanto, Siswanto, Hafizrianda, Yundy, Antoh, Alfiana

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v1i2.732

Abstract

The Influencing of Public Policy Transparency for Improving the Capability on Budget Public Participation for the Member of Parliaments by Using Moderation Variable. (Case study of Member of Parliament Keerom). The purpose of the study was to investigate the effect of public policy transparency on improving the understanding of Member of Parliament in relation to public budgeting. Survey was conducted to obtain data where the author distributed questionnaires to the respondents. By using regression equation, the study found that the influencing of transparency public policy on the capability of the Member of Parliaments was a significant where indicated the t value (1.350) higher than t table (0.188) with the significant level 0.05. In addition, the influencing of community participation as variables moderate and transparency in public policy showed that there was a positive relationship between transparency public policy and capability of the Member of Parliament on budget.

STRATEGI PENINGKATAN RETRIBUSI PASAR YOUTEFA, SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH

Antikasari, Yuli, Ratang, Westim, Sanggrangbano, Agustina

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v3i3.700

Abstract

The purpose of this study is to determine changes in the organizational environment, both internal and external environments in an effort to increase the acceptance of market retribution. Descriptive research method with a qualitative approach. While the technique of collecting data with the method of documentation, in-depth interviews and direct observation. Data analysis uses interaction analysis models and SWOT analysis so that strategic issues emerge, namely: 1. Low ability and skills of employees. 2. Weak supervision and law enforcement. 3. Low level of merchant awareness of rules. 4. Practice setting targets that have not been based on existing potential. To respond to the issue, a strategy was developed as follows: Improving the quality of Human Resources through education and courses; The same understanding of organizational mission; Improvement of work procedures; socialization and counseling on rights and obligations in accordance with existing rules; cooperating with other related agencies, for example the Satong Praja Police; Persuasive and Repressive Approach; Commitments from all parties in setting targets; use actual potential data in setting targets. Keywords: Market Retribution, Acceptance, Strategy, Improvement.

KEMANFAATAN PROGRAM/KEGIATAN PEMBANGUNAN DI KOTA JAYAPURA

Purwadi, Marsi Adi

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v2i2.723

Abstract

In general, the objective of the study is to analyze the impact of development through physical activities undertaken by Jayapura City Government in 2015 against beneficiaries. The method used is an explanatory analysis. Quantitative descriptive statistical research into the form of measures of concentration, frequency distribution, cross tab analysis. Based on the results from the evaluation of programs / activities undertaken by Jayapura City Government in 2015, it can be concluded that: (1) The median financial and bodily realization through the use of local government budgets in 2015 is quite good because the realization of more than 93 percent ; (2) The General Allocation Fund is the largest source of funds used by Jayapura City Government in the implementation of development through bodily activities in 2015; and (3) The mean community assessing the implementation of development through programs / activities undertaken by the Jayapura City Government through DAK, DAU, DAU / DAK, DID and OTSUS Fund has been optimally and felt useful by the community. While only a small percentage of respondents stated that programs / activities undertaken by the local government have not been beneficial to the improvement to the community economy in Jayapura City. Keywords: development evaluation, program / activity benefit

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

Siahaya, Erwin, Asnawi, Meinarni, Allo Layuk, Paulus K.

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v3i1.714

Abstract

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

Rondonuwu, Susan, Salle, Agustinus, Allo Layuk, Paulus K.

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v1i3.737

Abstract

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

Rante, Irwanto, Salle, Agustinus, Marlissa, Elsyan Rienette

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v3i2.705

Abstract

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

Wahab, La Ode Abdul, Rofingatun, Siti, Kreuta, Balthazar

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v2i3.728

Abstract

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

ANALISIS PENERIMAAN RETRIBUSI PARKIR TEPI JALAN UMUM DI KOTA JAYAPURA

Timisela, Stephanny Inagama, Asnawi, Meinarni, Hafizrianda, Yundy

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Original Source | Check in Google Scholar | | DOI: 10.31957/keuda.v2i1.719

Abstract

The purpose of this research was to acquire the information about magnitude of potential and level of leakage to income of parking retribution in road side in Jayapura municipality. A sampling tehnique in this research was Slovin technique and data collection techniques were observation, interview and literature review. There were 2 data analysing approach employed such as quantitative and qualitative approach. The quantitative technique was to measure growth, contribution, elasticity, and calculation of potential and level of leakage. Meanwhile, the qualitative technique was for the description analysis based on research findings. The findings of this research showed that: (a) management of parking retribution in road side in Jayapura municipality was not yet effective to optimise the potentialities of own source local revenue; (b) the research findings revealed that the perking retribution for Road Side in Jayapura municipality was IDR 914.928.000,- per year with 59.13 per cent level of leakage or equal to IDR 373.968.000,- per year; (c) there were some strategies to anticipate the issue of leakage in realisation and potential optimisation of road side parking in Jayapura municipality such as improvement and managing regulation, human resource, the society awareness, institutional system and procedures. Keywords: Own Source Local Revenue, Retribution of Road Side parking, Leakage