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KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
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 5 Documents
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Search results for , issue "Vol 1, No 1 (2016)" : 5 Documents clear
ANALISA PUBLIC FINANCE MANAGEMENT KABUPATEN MERAUKE Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.029 KB) | DOI: 10.52062/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.
EFISIENSI DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA : SUATU PENERAPAN DATA ENVELOPMENT ANALYSIS DI SEKTOR PENDIDIKAN Yundy Hafizrianda
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.704 KB) | DOI: 10.52062/keuda.v1i1.742

Abstract

In general, the purpose of this study was to assess the efficiency and effectiveness of Papua province public finance management in education sector. The specific purposes were: a) to describe and analyse the tendency in education sector budgeting as well as the outputs and outcomes of education development in Papua provincial government, regencies/municipality in Papua, and Papua as a whole; and b) to assess and analyse the efficiency of budget expenditures in education sector related to outputs and outcomes from the implementation of education development planning. The analysing tool used to assess efficiency and effectiveness of the regional finance was Data Envelopment Analysis (DEA). DEA is presented with correlation and determinant analysis. The study found that there was none from the 29 regencies/municipality in Papua that was identified to achieve efficiency in spending their expenditures simultaneously. Thus, none of these regencies and municipality was ideal, achieving synergy and integration in regional finance management in education sector. This revealed that the majority of regencies and municipality in Papua province encountered serious problems in managing their public finance particularly in education sector such as planning, budgeting, reporting, controlling, monitoring and evaluating. Another finding also showed that there was inadequate development in public expenditures management to achieve targeted outputs/outcomes such as increasing the ratio of numbers of teacher to students, level of graduates from national final examination, and numbers of school participants. However, there was a declining number of illiteracy and an increase of average length of study as well as number of full participation. Key words: Education sector expenditure, Efficiency, Effectiveness, Data Envelopment Analysis
KAJIAN PENGELOLAAN DANA OTONOMI KHUSUS DI KABUPATEN ASMAT Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.644 KB) | DOI: 10.52062/keuda.v1i1.743

Abstract

The aims of this study were to: (1) identify and review issues and aspects in financial planning and management of Special Autonomy Fund in delivering education and health services as well as formulate alternative policies to improve financial planning and management funded by Papua Special Autonomy Fund in Asmat regency. A case study approach was applied in this study using multiple case designs. Population to be observed in this study was the whole social organization, government offices and legislative institutions located in the regency of Asmat. The sampling technique used was multistage non random sampling. The results showed low level of accountability in reporting the use of Special Autonomy Funds. This pointed out the lack of desire from Asmat regency for implementation of transparency of financial reporting. Lack of transparency in the use of special autonomy funds could negatively impact at large scales which could be detrimental to societies, particularly in the Asmat regency. Special Autonomy Fund allocation for the education sector was not complied with the mandate of Special Regional Regulation No. 25 in 2013 titled Revenue Distribution and Financial Management of the Special Autonomy Fund. The education sector was being allocated for the fund 27.03 per cent on average despite the regulation mandate which was 30 per cent. On the other hands, the special autonomy fund allocation for health sector was complied with the regulation which was 15 per cent. Key Words: Papua, Asmat, Special Autonomy Fund
PENGARUH PENERAPAN UNIT LAYANAN PENGADAAN (ULP) TERHADAP EFISIENSI DAN EFEKTIFITAS PENGADAAN BARANG/JASA PADA PEMERINTAH PROPINSI PAPUA Novijanti A. R. Temaluru; Meinarni Asnawi; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.43 KB) | DOI: 10.52062/keuda.v1i1.744

Abstract

The objective of this research was to assess and analyse the effect of duties and responsibilities to efficiency and effectiveness of budgets in Procurement Service Units (PSU). The number of research population in this study was 161 participants of whom were the employees of the formed Team Work. A purposive sampling technique was employed to determine that the 50 respondents selected. Data collections were conducted through direct survey. To test research hypotheses, a multiple regression was applied to find empirical results. The results showed that in partial the PSU positively associated with efficiency and effectiveness of budgets in Papua province. This inferred that the first hypothesis was supported. Furthermore, the responsibilities of PSU significantly associated with the level of efficiency and effectiveness of budgets in Papua province. Hence, the second hypothesis was supported. This study was also revealed that duties and responsibilities simultaneously associated with the level of efficiency and effectiveness of budgets in Papua province. Key words: Duties, Responsibilities, Efficiency and Effectiveness of Budgets
MAKNA TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DAERAH Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.005 KB) | DOI: 10.52062/keuda.v1i1.740

Abstract

This article explained transparency sets as a public policy to overcome asymmetric information in regional public finance that could lead to low public trust to local governments.. This referred to issues in local governments’ transparency such as defining the transparency, pressures for transparency, resistant behaviors, impacts of low transparency and alternative policies to improve financial transparency in Papua. Key words: transparency, regional finance, special autonomy.

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