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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 112 Documents

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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.

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.

EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG Shania Nur Chasanah; Jihad Lukis Panjawa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020)
Publisher : Universitas Cenderawasih

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.

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.

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Contact Name
Ryan Hidayat Hatuala

Contact Email
ryan.hatuala@gmail.com

Phone
-

Journal Mail Official
ryan.hatuala@gmail.com

Editorial Address
Jalan Raya Abepura-Sentani, Kampus Lama UNCEN Abepura Jayapura

Location
Kota jayapura,

P a p u a

INDONESIA