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KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
ISSN : 24777838     EISSN : 25810286     DOI : 10.52062/keuda
Core Subject : Economy,
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
Search results for , issue "Vol 4, No 2 (2019)" : 5 Documents clear
ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD Usrotun Najah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.985 KB) | DOI: 10.52062/keuda.v4i2.884

Abstract

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.
ANALISIS KEPUASAN PENGUNJUNG PADA DINAS PERPUSTAKAAN DAN ARSIP DAERAH PROVINSI PAPUA Karen Meike Mamahit
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.47 KB) | DOI: 10.52062/keuda.v4i2.968

Abstract

This paper presents the results of a study of the effect of library service satisfaction provided by the Provincial Government of Papua. Destruction services are provided through the Regional Library and Archives Service work unit. The independent variable is the service of human resources, the availability of facilities and infrastructure, and information systems. This study uses survey results and documents. The findings explain, that the three independent variables have a positive and significant effect, but the human resource variable has the most dominant influence compared to the other two variables.
ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT TERHADAP PENYELENGGARAAN PEMERINTAHAN PROVINSI PAPUA Suparmi Suparmi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.195 KB) | DOI: 10.52062/keuda.v4i2.988

Abstract

This study aims to obtain a clear picture of the effects of supervision which consists of routine supervision, individual supervision, and monitoring of the administration of Papua Province.The type of data used is qualitative data and quantitative data. Primary and secondary data is the source of the data used. Data collection techniques used are field data and literature study data. The study was conducted using qualitative analysis techniques and quantitative analysis consisting of research instrument tests, standard assumption tests, and multiple regression analysis.The results showed that the routine supervision variable partially had a significant influence on the administration of the Papua Province. While the special supervision and partial monitoring variables do not have a significant effect on the administration of the Papua Province. Variables of routine supervision, individual supervision, and simultaneous monitoring have a significant influence on the administration of Papua Province.The routine supervision variable is the most dominant factor influencing the administration of Papua Province.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN SEKOLAH TERHADAP MOTIVASI MENGAJAR GURU DI KABUPATEN KEEROM Juliana Tandililing
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.589 KB) | DOI: 10.52062/keuda.v4i2.989

Abstract

The purpose of this study was to analyze the effect of transparency and accountability in school finances with teacher teaching motivation. This study was conducted in Keerom Regency, one of the districts in the Indonesia - Papua New Guinea border region. This research is an empirical study that examines the direct relationship of variables. The population numbered 1,129 teachers, with a sample of 200 people. The results of the study explain the variables of transparency and financial accountability together to influence the teaching motivation of teachers. Partial test results show the effect of transparency is significant, but the effect of accountability was not significant.
PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN: DARI KONTRIBUSI RETRIBUSI PASAR Rita Martini
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 2 (2019)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.203 KB) | DOI: 10.52062/keuda.v4i2.870

Abstract

AbstractThis study aims to analyze the effect of market retribution contributions on Regional Original Revenue (PAD). This type of research is associative descriptive with quantitative methods. The study was conducted on twelve districts/cities in South Sumatra Province. The data used in the form of financial statements of the local government of South Sumatra Province during the 2014-2016 period from the Republic of Indonesia Supreme Audit Agency (BPK RI). The analysis technique uses the Simple Linear Regression method. This stud y proves that the contribution of market retribution is 19.30% of the PAD of regencies/cities in the province of South Sumatra, which are classified as very low. The low contribution of market retribution to PAD is the duty of the government to explore the potential that can be used as a source of revenue for regional retribution. Keywords: local revenue, market retribution

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