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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 119 Documents

1 2 3 4 5

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

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

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

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

FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP Pamfilia Ferdinanda Montayop; Westim Ratang; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA Kaillin Lalli Randa; Ida Ayu Purba Riani; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

The purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People's Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique. The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261. Keywords: Performance Based Budget

ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN DI KABUPATEN PEGUNUNGAN BINTANGSTUDI KASUS PADA DINAS PERHUBUNGAN, KOMUNIKASI DAN INFORMATIKA TAHUN 2013-2015 Alferus Sanuari; Yundy Hafizrianda; Siti Rofingatun
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

This research entitled Analysis of Planning and Budgeting Conceptency in Pegunungan Bintang District Case Study On Department of Transportation, Communication and Informatics Year 2013-2015. In this research try to analyze consistency between planning and budgeting seen from planning and budgeting document like RKPD, PPAS, and APBD. RKPD (Local Government Work Plan), which is the result of the selection of community aspirations through the Development Planning Council (Musrenbang). Furthermore, RKPD work plan and funding are used as guidance in the budgeting process (budgeting). Budgeting begins with the preparation of Temporary Budget Priorities and Ceiling (PPAS). The approved PPAS is used as a guideline for the preparation of Regional Revenue and Expenditure Budget Plans (RAPBD) which is then ratified into Regional Revenue and Expenditure Budget (APBD). The results of the analysis are then analyzed using the Planning and Budgeting Consolidation Matrix to see how far the consistency is occurring. The results of this study indicate that the average level of consistency planning and budgeting in the field of Transportation, Communications and Informatics in Pegunungan Bintang District in 2013-2015 is quite good where the average level of consistency of programs between RKPD and PPAS ranges between 80.00%. While the average level of consistency of activities is 61.98%. This indicates that the drafting of the plan on PPAS still exists that is not guided by RKPD. The level of program consistency between PPAS and APBD has an average value of 60.64%. While the average level of consistency of activity is 63.19%. The level of planning and budgeting concessions from year to year shows a fluctuating value. In consistency the budget outline has a consistent value. Inconsistencies occur because there are activities that suddenly appear and are not contained in the previous document. This is due to delays in information activities from the central government. Keywords: Consistency, Planning, Budgeting

PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA PEGAWAI DENGAN PEMBERIAN INSENTIF SEBAGAI VARIABEL MODERASI Indra Lestari Sumbung; Syaikhul Falah; Alfiana Antoh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

This research attempts to: (1) is there a significant relation between the incentives and the performance of civil servants at the secretariat of the Jayawijaya regency, (2) is there a significant relation between the discipline and the performance of civil servants in secretariat of Jayawijaya regency, (3) is there a significant relation in motivation to the performance of civil servants by the provision of incentives for moderating variable, and (4) is there a significant relation between the discipline to the performance of civil servants by the provision of incentives for moderating variable. The data used was primary data from the questionnaire distributed to civil servants within the regional secretariat of Jayawijaya regency year of 2015 with 55 of respondents. The analysis method is moderated regression analysis (MRA). Based on the results known that working motivation had a positive and significant impact on working performance of employees; discipline have a negative and insignificant influence on the performance of civil servants; working motivation moderated by the provision of incentives or the granting of additional income have a negative and insignificant influence on the performance of civil servants; the discipline that moderated by the provision of incentives or the granting of additional income had a positive impact but not significantly to working performance of employees. Keyword: motivation, discipline, incentive, performance, Jayawijaya regency

AN ANALYSIS OF MANAGEMENT OF FAMILY HOPE PROGRAM FOR POOR HOUSEHOLDS IN JAYAPURA MUNICIPALITY Daryono Daryono; Meinarni Asnawi; Yundy Hafizrianda
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

One of government policies to alleviate poverty was through a Family Hope (Keluarga Harapan) Program. This Family Hope Program delivered cash grants to poor households who met some certain conditions and criterion. This was to improve the well-being and education of Family Hope’s recipients and members of family. This study intends to review and analyse Planning, Budgeting, Implementation and Evaluation processes of Family Hope Program in the municipality of Jayapura. This Research used a descriptive statistics. The study found that the planning process of Family Hope Program was prepared by Government of Jayapura Social Work Unit. Also, the budget came from the central government through Ministry of Social Affairs. The Family Hope Program grants payment was made through Post Office in Jayapura. Meanwhile, the evaluation for Family Hope Program arranged Provincial Government through its Social Work Unit, the Ministry Of Social Affairs and National Development Planning Agency Key Words :Poverty, Family Hope Program, Prerequisite Cash Grants

TARGET PERTUMBUHAN INVESTASI DAN RENCANA STRATEGI PENGEMBANGAN INVESTASI PROVINSI PAPUA Marsi Adi Purwadi; Yundy Hafizrianda; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

In general intent and purpose of this study is to give an overview of investment policy direction in Papua province in relation to improving the economic growth both sectoral and regional basis. Some quantitative methods used are macroregional regional development planning models such as growth models, COR and ICOR. The required data is covered by a documentation method sourced from a competent agency. Where the results of this study indicate that: 1) It is seen that spatially, out of the 29 districts or cities the ICOR has been calculated, there are 20 regions considered to have low cost to investment because they have a low ICOR; 2) Based on the ICOR analysis, it was found that during the period of 2012-2016 the most inefficient economic sector in Papua Province was the industrial sector; 3) Referring to the very low ICOR magnitude with an average below 4, it is finally generalized that efforts to increase regional investment in Papua Province in the future should be directed to agriculture-based sectors. Keywords : Investment, ICOR, Economic Growth

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MIMIKA Hengki Derek Wandosa; Arius Kambu; Agustinus Numberi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

This study aims to determine: (1) The potential revenue (PAD) in Mimika Regency Year 2002-2013; (2) Identify the factors that encourage the growth source revenue (PAD) in Mimika. The method used in analyzing the use of quantitative techniques the 4 quadrant approach to tax (shift and share), elasticity component of revenue (PAD). The results showed that, by classification using the shift and share analysis of the potential components of taxes and levies in Mimika, shows the classification Prima namely Public service levies, and levies Licensing Certain, whereas in the classification Potentially the service levies Enterprises, for the classification of Developing the components Restaurant tax, entertainment tax, advertisement tax, street lighting tax and the classification Retarded Hotel Tax Non Metallic Minerals & Rocks. Based on the calculation of tax elasticity against the regional revenue, obtained information that the sources of growth by component Local Revenue (PAD) that is the average of the component Local Tax gain an Elastic (2.91> 1), Retribution gain an Inelastic (0.22 1). So that through this information, the source of regional revenue growth in Mimika courtesy Realization component Local Tax, Income and Asset enterprises. Keywords : Local Revenue

PERENCANAAN PARTISIPATIF DENGAN PENDEKATAN FENOMENOLOGI DI DISTRIK KOMBUT KABUPATEN BOVEN DIGOEL Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

This study aims to describe and analyze participatory planning processes as well as describe the representation of all stakeholders in participatory planning in Kombut District of Boven Digoel Regency. This research is a qualitative research with phenomenology approach and data collection technique done by field observation, interview, document review and literature review and empirical study. Informants in this study are village officials and community leaders. Research findings related to participatory planning revealed that the implementation of village-level development planning more done in formalities and not all stakeholder components are fully involved in the implementation of village level meetings and still found the government dominance in setting the program. While other findings related to participatory planning in community infrastructure development participate because there is income or wages earned to look reasonable but also at the same time apprehensive, on the other hand the government is considered failed in increasing community participation. Here, positive findings of participation can be said either that the community has been sensitive to the phenomenon and the reality that is happening around them, and even has provided input to the government for it. Keywords: Participatory Planning

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Contact Name Ryan Hidayat Hatuala

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

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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