KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)最新文献

{"title":"PENGARUH FAKTOR FINANCIAL DAN NON FINANCIAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI PROVINSI PAPUA","authors":"Faramitha Indah Kendek, A. Z. Siahay, Siti Rofingatun","doi":"10.52062/keuda.v8i1.2499","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2499","url":null,"abstract":" ABSTRAKFaramitha Indah Kendek : Pengaruh Faktor Financial Dan Non Financial Terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota Di Provinsi Papua. Pembimbing I: Adolf Z.D. Siahay, Pembimbing II: Siti Rofingatun. Tujuan Penelitian ini adalah untuk menguji dan menganalisa pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah, dan Kompetensi Kepala Daerah terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Provinsi Papua. Sampel dari penelitian ini adalah 30 Kabupaten/Kota/Provinsi di Provinsi Papua yang terdiri dari 28 Kabupaten, satu Kota, dan satu Provinsi. Metode pemilihan sampel adalah dengan menggunakan sampel jenuh. Metode Pengumpulan data yaitu dengan cara pengumpulan dokumen laporan keuangan audited periode 2017-2020. Pengujian hipotesis diuji secara empiris menggunakan Multiple Regression. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah dan Kompetensi Kepala Daerah berpengaruh terhadap kinerja keuangan pemerintah daerah. Secara parsial, variabel Pendapatan Asli Daerah (PAD) berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah, Dana Perimbangan berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Sedangkan belanja modal dan Opini atas Laporan Keuangan Pemerintah Daerah serta kompetensi kepala daerah tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Kata  Kunci  :  Kinerja Keuangan Daerah, Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah, Kompetensi Kepala Daerah","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122918290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUASI PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DALAM PENCAPAIAN TARGET KINERJA RPJMD KABUPATEN KETAPANG","authors":"Eliyanti Eliyanti","doi":"10.52062/keuda.v8i1.2769","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2769","url":null,"abstract":"Dalam pelaksanaan anggaran pendapatan dan belanja daerah dalam pencapaian target RPJMD yang akan digunakan sebagai pedoman yaitu target dari capaian Indikator Kinerja Utama (IKU) Kabupaten Ketapang Tahun 2016 – 2020, karena Laporan tersebut dapat menjadi tolak ukur dalam menilai keberhasilan pembangunan secara kuantitatif maupun kualitatif, yang telah di jalankan dalam 5 priode yang lalu. Tujuan penelitian ini untuk mengetahui evaluasi pelaksanaan Anggaran Pendapatan dan Belanja Daerah dalam pencapaian target kinerja RPJMD Kabupaten Ketapang. Metode yang digunakan dalam penelitian ini adalah metode penelitian lapangan fiendl research ke BAPPEDA dan BPKAD Kabupaten Ketapang dan metode penelitian kuantitatif untuk mendeskripsikan data keuangan berupa Laporan Realisasi Anggaran Pendapatan Dan Belanja Daerah dan menjelaskan data keuangan tersebut untuk dianalisis kemudian diproses untuk menarik kesimpulan. Pengumpulan data diperoleh dari wawancara, observasi dan dokumentasi.  Hasil penelitian ini yaitu (1) Sesuai capaian output pelaksanaan APBD dalam capaian target RPJMD dalam priode 2016-2020, data realisasi belanja, dalam lima tahun terakhir, terjadi pertumbuhan belanja yang relatif membaik di Kabupaten Ketapang; (2) Capaian outcome pelaksanaan APBD yang didapatkan belum optimalnya pelaksanaan APBD dikareanakan TPAK Kabupaten Ketapang yang masih menunjukkan tren berfluaktif dan cenderung menurun serta tingginya angka pengangguran di Kabupaten Ketapang menjadi faktor terbesar yang mempengaruhi pelaksanaan APBD di Kabupaten Ketapang. 3. Temuan hasil evaluasi APBD dalam capaian target RPJMD Kabupaten Ketapang masih sangat besar ketergantungannya dengan pendapatan transfer dari Pemerintah pusat hal tersebut di karenakan APBD Kabupaten Ketapang dari segi belanja daerah masih tergolong rendah. Kata kunci: Target Kinerja, RPJMD, Anggaran Pendapatan, Belanja Daerah.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124569145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINAN AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI KOTA JAYAPURA","authors":"C. D. Matani, N. H. Bleskadit","doi":"10.52062/keuda.v8i1.2851","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2851","url":null,"abstract":"The objective of this study is to analyses the determinants of the financial management accountability of school operational fund (BOS hereafter) in Jayapura municipality, Papua province. The research method used was a survey with questionnaires. Quantitative analysis using the SPSS analysis tool was used to analyze the data collected in order to test empirically the factors that influence accountability of the management of BOS funds in beneficiary schools in Jayapura City. The results showed that the BOS funds received in Jayapura Municipality in 2019 and 2020 amounted to 24.9 billion which were managed in 14 junior high schools and 54 elementary schools. BOS spending consists of personnel spending, goods and services spending, and capital spending. Data collected from 242 respondents showed that the factors of Transparency, HR Quality, Organizational Commitment, Internal Control System had an effect on the Accountability of BOS funds. The results of the research are to provide empirical factors on the accountable management of BOS funds so that they become technical knowledge for other districts/cities in Papua Province and others in managing their BOS Fund and other public transfer funds.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126553363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGGUNAAN APLIKASI DIGITAL OLEH PELAKU UMKM DI KOTA JAYAPURA PROVINSI PAPUA","authors":"Alfrida V. P. Yamanop, C. M. Wakarmamu, Omince Kobak","doi":"10.52062/keuda.v8i1.2850","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2850","url":null,"abstract":"This study aims to obtain an overview regarding the use of digital applications by MSMEs in Jayapura City, Papua Province. The approach of this study is qualitative and uses descriptive analysis in conveying the results of the data that has been obtained. The data in this study were obtained through observation, interviews, online questionnaires and literature review and other secondary data in accordance with the research theme. The results of the study show that in general the demographic, geographic and infrastructure conditions of Jayapura City support the existence of digital-based community activities for individuals, organizations, government and UMKM actors.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121686383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020","authors":"Hesty Theresia Salle, Arius Kambu, Elia Madatu Tandililing","doi":"10.52062/keuda.v8i1.2833","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2833","url":null,"abstract":"This study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134371200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH PSAP NO. 01 PADA PEMERINTAH DAERAH KABUPATEN LAMONGAN","authors":"Oryza Ardhiarisca, Aldhilla Dhea Ananda","doi":"10.52062/keuda.v8i1.2744","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2744","url":null,"abstract":"Setiap pemerintah daerah memiliki kewajiban dalam menyusun dan menyajikan laporan keuangan pemerintah daerah, tak terkecuali Pemerintah Daerah Kota Lamongan. Hal ini sebagai bentuk pertanggungjawaban publik Pemerintah Daerah Kota Lamongan. Dalam laporan keuangan pemerintah daerah tersebut dapat diketahui posisi keuangan dari suatu pemerintah daerah. Laporan keuangan yang disusun harus berdasarkan standar yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian laporan keuangan yang telah disusun oleh pemerintah daerah kota Lamongan dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 01. Penelitian ini merupakan penelitian kualitatif dengan teknik analitis komparatif. Penelitian ini memberikan hasil bahwa Laporan Keuangan yang disusun oleh Pemerintah Daerah Kota Lamongan telah sesuai dengan PSAP No.01","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134128128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TRANSFER PUSAT DAN DAERAH KEPADA DESA TERHADAP STATUS INDEKS DESA MEMBANGUN DI KECAMATAN SANDAI KABUPATEN KETAPANG","authors":"Yuvinsius Seliman, Yarlina Yacoub, A. Yani","doi":"10.52062/keuda.v8i1.2704","DOIUrl":"https://doi.org/10.52062/keuda.v8i1.2704","url":null,"abstract":"Setiap desa termasuk 13 (tiga belas) desa yang ada di Kecamatan Sandai menerima dana transfer baik melalui Anggaran Pendapatan dan Belanja Negara (APBN) maupun melalui Anggaran Pendapatan dan Belanja Daerah (APBD). Setidaknya terdapat tiga dana transfer yaitu: Dana Desa dari APBN dan  Alokasi Dana Desa (ADD), serta  Bagi Hasil Pajak dan Retribusi Daerah (BHPRD) dari APBD Kabupaten. Mengingat cukup besarnya kucuran dana yang diberikan untuk dikelola desa, maka suatu tolak ukur keberhasilan desa dalam melaksanakan pembangunan perlu dibuat oleh pemerintah pusat. Untuk itu pemerintah mengeluarkan peraturan tentang Indeks Desa Membangun (IDM) melalui Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 2 Tahun 2016, sebagai salah satu media untuk mengetahui perkembangan kemajuan desa. Hasil penelitian ini menunjukkan bahwa: (1) Bahwa secara bersamaan atau simultan DD, ADD dan BHPRD memiliki pengaruh yang signifikan terhadap perubahan angka IDM. Dan juga secara bersama-sama variabel-variabel ini terkointegrasi satu sama lain serta menciptakan pergerakan menuju keseimbangan (equilibrium) dalam jangka panjang; (2). Secara parsial Dana Desa berpengaruh signifikan terhadap IDM; (3) Secara parsial ADD dan BHPRD tidak berpengaruh signifikan terhadap IDM di Kecamatan Sandai.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132509866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"POTENTIAL LOSS PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SESUDAH PEMUTAKHIRAN NILAI JUAL OBJEK PAJAK (NJOP) DI KOTA SINGKAWANG","authors":"Tri Wahyuni, Sri Kurniawati, Meiran Panggabean","doi":"10.52062/keuda.v7i3.2654","DOIUrl":"https://doi.org/10.52062/keuda.v7i3.2654","url":null,"abstract":"Nilai Jual Objek Pajak (NJOP) berbeda jauh dari nilai pasar sehingga mengakibatkan hilangnya potensi (Potential Loss) pendapatan asli daerah (PAD) dari sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Singkawang apabila tidak dilakukan pemutakhiran.  Penelitian ini menggunakan analisis deskriptif dengan metode kualitatif. Teknik pengumpulan data dengan cara survey lapangan, penyebaran kuesioner maupun studi literatur. Hasil penelitian ini menunjukkan bahwa Potential Loss Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Singkawang sangat besar terutama di Kecamatan Singkawang Selatan dan Kecamatan Singkawang Utara. Besarnya Potential Loss PBB-P2 menunjukkan adanya perkembangan pembangunan wilayah namun harus diiringi dengan pemutakhiran data untuk memperkecil potensi kerugian. Kurangnya kesadaran wajib pajak untuk melaporkan perubahan luas pada objek pajaknya merupakan salah satu penyebab Potential Loss PBB-P2 di Kota Singkawang. Namun dalam hal pembayaran PBB-P2 antusias masyarakat sebagai wajib pajak cukup baik dikarenakan layanan yang disediakan oleh Pemerintah Kota Singkawang melalui aplikasi memudahkan wajib pajak saat melakukan pembayaran. Berbagai strategi yang telah dilakukan oleh Pemerinah Kota Singkawang dalam meningkatkan Pendapatan Asli Daerah memberikan dampak yang baik yang telah ditunjukkan dengan adanya peningkatan pendapatan. Akan tetapi, pemerintah harus terus melakukan inovasi lainnya untuk menggali potensi dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2).Kata kunci: Potential Loss, Nilai Jual Objek Pajak (NJOP), PBB-P2, Pemutakhiran data.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114805516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TINGKAT KONTRIBUSI PAD DAN DANA TRANSFER TERHADAP BELANJA MODAL PADA PEMDA KABUPATEN MIMIKA","authors":"Sally Lawalata","doi":"10.52062/keuda.v7i3.2657","DOIUrl":"https://doi.org/10.52062/keuda.v7i3.2657","url":null,"abstract":"Abstract  This study aims to see the effect of the level of contribution of local revenue (PAD), Transfer Funds on Capital Expenditures in the Regional Government of Mimika Regency during the period 2011-2022 with the method of analysis technique used is regression error correction model (ECM), The results showed  the level of contribution of local revenue had no effect in the long term, but had a significant effect in the short term on capital expenditure as shown by the T-Statistic value of 2.753 with p-value <0.05. Meanwhile, the Transfer Fund has a significant effect both in the long term with a T-Statistic value of 1.457 and for the short term has a T-Statistic value of 4.292 with a p-value < 0.05 Where for the R-Square value for the long term of 0.828 or 82.8% and for the short term has an R-Square value of 0.769 or 76.9%.Keywords: PAD Contribution Rate, Transfer Funds, Capital Expenditure Abstrak Penelitian ini bertujuan untuk melihat pengaruh tingkat kontribusi pendapatan asli daerah(PAD) ,Dana Transfer terhadap Belanja Modal pada Pemerintah Daerah Kabupaten Mimika selama periode 2011-2022 dengan metode teknik analisis yang digunakan adalah regresi error correction model (ECM), Hasil penelitian menunjukan Tingkat Kontribusi Pendapatan Asli Daerah tidak berpengaruh dalam jangka panjang, namun signifikan berpengaruh dalam jangka pendek terhadap belanja modal yang ditunjukan melalui nilai T-Statistik sebesar 2.753 dengan p-value < 0.05. Sementara untuk Dana Transfer berpengaruh secara signfikan baik dalam jangka panjang dengan nilai T-Statistik sebesar 1.457 dan untuk jangka pendek memiliki nilai T-Statistik sebesar 4.292 dengan p-value < 0.05 Dimana untuk nilai R-Square untuk jangka panjang sebesar 0.828 atau sebesar 82.8% dan untuk jangka pendek memiliki nilai R-Square sebesar 0.769 atau sebesar 76.9%.Kata Kunci :Tingkat Kontribusi  PAD, Dana Transfer , Belanja Modal","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117113556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA","authors":"Onis Maniani, P. K. Allo Layuk, Syaikhul Falah","doi":"10.52062/keuda.v7i3.2496","DOIUrl":"https://doi.org/10.52062/keuda.v7i3.2496","url":null,"abstract":"The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management. ","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125742262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}