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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

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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

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

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

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.

TYPE OF LEADERSHIPS, ACCOUNTABILITY, PUBLIC PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY AS MODERATION TO DEGREE OF LEGISLATIVE’S MEMBERS BUDGETING KNOWLEDGE IN CONTROLLING THE REGIONAL BUDGET (APBD) Aprianto L. Kuddy
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

The purpose of this research was to examine the influence of the quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) with leadership types, accountability, participation and public policy transparency as the moderating variables that strengthen or weaken the relationship. Independent variable of this research is quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) as a dependent variable. The analysis of this research was a member of the board council at Regional Representative Council (DPRD) of Papua Province, Regional Representative Council (DPRD) of Jayapura Regency and Regional Representative Council (DPRD) of Jayapura Municipality for the period of 2009 to 2014. The number of respondent of this research was 111 respondents. The data was obtained by direct surveys and the hypothesis was tested with multiple regressions analysis. The result showed that board of the council’s knowledge about budget influenced the control board on Regional Budget (APBD). Besides, this research also documented that interaction between leadership type with knowledge about budget and interaction between public participation with knowledge about budget influenced the control from board on the Regional Budget (APBD). On the other hand, both interaction between accountability and public policy transparency did not influence the control board of the council on Regional Budget (APBD). Keywords : Leadership type, Accountability, Public participation, Transparency in Public Policy, Budgeting knowledge, Control board on Regional Budget (APBD).

DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER Lalu Hakiki; Taufik Raharjo
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.

PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI ASET TETAP PEMERINTAH KABUPATEN JAYAPURA Moses Demetouw; Agustinus Salle; Meinarni Asnawi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

This research aims to analyze the influence of asset management on the level of optimizing fixed assets (land and building) in local governments of Jayapura regency. Using purposive sampling method the sample to this research is 48 respondents. The variables are assets inventory, legal audit assets, asset valuation, and supervision and assets control. According to the results using the multiple linear regression showed that individually inventory assets proven has a positive and significant impact on optimizing fixed assets (land and building) which means in accordance with hypothesis, individually legal audit assets not proved has a positive and significant impact on the level of optimizing assets fixed (land and building) which means not in accordance with hypothesis, individually asset valuation proven have had a positive and significant impact on the level of optimizing assets fixed (land and building), supervision and control assets proven have positive and significant impact on the level of optimizing assets fixed (land and building). While the simultaneous analysis results show that the four variables namely inventory of assets, audit legal assets, asset valuation, supervision and assets control proved significant / give positive response to the level of fixed ground asset optimality (land and building) this is proven by the value of F count > F table. Keyword: assets inventory, assets legal audit, assets valuation, assets supervision and control, optimizing fixed assets (land and building).

FAKTOR-FAKTOR YANG MEMPENGARUHI PENATAUSAHAAN BARANG MILIK DAERAH DI KABUPATEN YAHUKIMO Riswanjaya Tandibiring; Paulus K. Allo Layuk; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

This study aims to identify determinants in managing the goods for local government in Yahukimo regency. The research question designed was what were the determinants of the goods for local government management? The aspects in this research comprised of; 1) bookkeeping, inventory and reporting which were based on registration process of the goods for local government; and 2) the recording that is based on category and codification of the goods for local government. The management of goods for local government is mandated under the Regulation of Ministry of Home Affairs no. 17 in 2007 titled Technical Management of The Goods for Regional/Local Governments. According to this regulation, the goods for local government management is defined as assets management activities that are consist of bookkeeping, inventory and reporting for goods of local governments in Indonesia. A qualitative research method was applied to obtain descriptive data. An in-depth interview technique was used to collect qualitative data through interviewing key informants. The key informants were selected based on their major involvement in managing goods of the local governments in 5 local agency units in Yahukimo regency. The 5 local agencies were from Forestry, Health, Agriculture, Fishery and Plantation Service, the Regional Secretariat and Financial and Assets Management Agency in Yahukimo Regency. The results of this research revealed that the management of goods for local government in Yahukimo regency was ineffective as mandated by the Regulation of Ministry of Home Affairs no. 17 in 2007. There were some factors of which determining this ineffectiveness. The limitations of human resources in terms of the qualities as well as quantities, the constraints of budget for the goods management, and low coordination within local government agencies were some of the identified caused of the ineffectiveness. From the inventory management context, the causes of ineffectiveness were the low number of staff for inventory, the unavailability of costs for inventory and the low skillful treasurers for government goods. Meanwhile, the reasons of low goods management reporting were the absence of punishments and rewards systems, the low human resources capacities in regards with government goods treasurers, and low commitments from managers of the local government regarding trainings to empower their staff. Key words: management of goods for local government, Yahukimo regency

MAKNA TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DAERAH Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

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.

PENGELOLAAN DANA OTONOMI KHUSUS BIDANG PENDIDIKAN DI KABUPATEN NABIRE Makaria Tatogo; Theo Allo Layuk; Bonifasia Elitha Bharanti
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

The objective of the research is to explore in depth the management process, and utilisation of Special Autonomy Fund provided for Education Sector for Native People in Nabire Regency. Methods of data collection using Observation, Interview, and Library Studies. We analyse the data utilising the qualitative approach. The results of this study reason some problems that are: unproperly managed, low synchronisation in planning, lack of coordination in implementation, and delay in reporting. Another problem is the socialisation of the funding regulation. Keywords: Special Autonomy, Management of OTSUS, Education, Triangulation

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL Nimrod Basna; Bonifasia Elitha Bharanti; Juliana Waromi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

This paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Government Work Units in Boven Digoel Regency. There were 23 Work Units which involved in the study. There were 97 respondents using purposive sampling technique. An empirical test was run using Multiple Regression Model to test research hypotheses. The study found that human resources and regional budgeting planning significantly impacted on the delays of letter of financial accountability in Boven Digoel Regency. In addition, the delays of third parties financial reporting were not supported to have impact on regional letters of financial accountability postponement in the Regency. Key words: Human Resources, Regional Budgeting Planning, Delays of third parties financial reporting

ANALISIS KINERJA KEUANGAN PT. PAPUA TV DI JAYAPURA Risky Novan Ngutra; Elsyan Rienette Marlissa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

Research Objective to find out how much capital capability of PT.Papua TV. Jayapura., How much management ability of PT.Papua TV. Jayapura. How much acceptance ability of PT. Papua TV. Jayapura. How much Comparison of Operational Cost to Operating Income (BOPO) from PT.Papua TV. Jayapura. And How much Loan to Deposit Ratio (LDR) from PT.Papua TV. Jayapura. The method used is Camel model analysis using data of period 2010-2013. TV Health Level Analysis Results. Papua based on Camel Model that is (1). Capital Adequacy Ratio (CAR) approach for 2011 through 2013 Healthy Capital of Papua TV Capital (2) Net Profit Margin (NPM) approach, 2011 to 2013 Healthy Papua TV financial management (3) Return on Asset (ROA) , the financial condition of Papua TV in 2013 is healthy because the assets in question are still greater than the profit. (4) The Operational Cost Approach to Operational Income BOPO.Tahun 2013 BOPO Papua TV is 332.6 bigger than 95.92% which means the oparasional cost (5) Loan to Deposit Ratio (LDR) explains that the financial condition of Papua TV can not be measured healthy category or unhealthy because of PT. Papua TV is not a BUMD engaged in credit so that for LDR analysis can not be measured. Keywords: Financial performance, capital capability, management, revenue, and Operating Income

Page 4 of 12 | Total Record : 119

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Home Page

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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