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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
 1 
Search results for , issue "Vol 3, No 1 (2018)" : 5 Documents clear
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA Erwin Siahaya; Meinarni Asnawi; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.538 KB) | DOI: 10.52062/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.
DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA Asrida Asrida; Meinarni Asnawi; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.653 KB) | DOI: 10.52062/keuda.v3i1.710

Abstract

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability
ANALISIS PENGARUH DESENTRALISASI FISKAL, INVESTASI DAN PENDUDUK TERHADAP PRODUK DOMESTIK REGIONAL BRUTO, KAPASITAS FISKAL DAN PENGELUARAN PEMERINTAH DAERAH DI PROVINSI PAPUA Dewi Adhityarani Musaidah; Ida Ayu Purba Riani; Elsyan Rienette Marlissa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.434 KB) | DOI: 10.52062/keuda.v3i1.711

Abstract

This study aims to answer how the influence of fiscal capacity, regional government spending, investment and the residents to regional gross domestic product (GDP) and fiscal capacity of regional government spending. There are seven exogenous variables, three endogenous variables analyzed use the Two Stage Least Square (2SLS), that produces simultaneous estimation equation model. The result showed fiscal capacity, regional government spending, foreign investment, domestic investment, and residents simultaneously significant to the regional GDP. The second model, the fiscal capacity of regional GDP, local taxes, and levies, simultaneously significant to fiscal capacity. The third model, regional government spending show the regional GDP, fiscal capacity, local revenue, balance funds, and residents simultaneously will not affect local government spending. Keywords: Fiscal decentralization, investment, Residents, regional gross domestic product, fiscal capacity, provinces of papua government spending.
PENGARUH PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA) Meise Kalembang; Paulus K. Allo Layuk; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.693 KB) | DOI: 10.52062/keuda.v3i1.712

Abstract

The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis. The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency. Keywords: Budget participation, budget accuracy, budget gap, organization commitment.
PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.798 KB) | DOI: 10.52062/keuda.v3i1.713

Abstract

This study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance. Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospital

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