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

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ANALISIS PENGELOLAAN DANA PEMERINTAH DAERAH DAN KINERJA KEUANGAN PT BANK PAPUA 分析地方政府资金管理和巴布亚银行财务表现
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2023-02-02 DOI: 10.52062/keuda.v7i3.2492
Hyronimuz Marthin Resubun, A. Z. Siahay, M. K. Kambuaya
{"title":"ANALISIS PENGELOLAAN DANA PEMERINTAH DAERAH DAN KINERJA KEUANGAN PT BANK PAPUA","authors":"Hyronimuz Marthin Resubun, A. Z. Siahay, M. K. Kambuaya","doi":"10.52062/keuda.v7i3.2492","DOIUrl":"https://doi.org/10.52062/keuda.v7i3.2492","url":null,"abstract":"Bank Pembangunan Daerah (BPD) Papua merupakan suatu kesatuan yang tidak terlepas dengan perekonomian daerah. Hubungan ini terlihat dari nama daerah asal yang selalu melekat pada tempat BPD didirikan. Lahirnya BPD Papua difungsikan sebagai agen pendorong pembangunan di daerah (regional agent of development). BPD Papua diarahkan untuk menopang pembangunan infrastruktur, UMKM, pertanian, dan kegiatan ekonomi lainnya melalui aktivitasnya sebagai lembaga intermediasi dalam rangka pembangunan daerah. BPD Papua dituntut tetap memainkan peran dalam memberikan fasilitas dana pembangunan daerah, baik proyek investasi maupun modal kerja. Data yang digunakan pada penelitian ini adalah data primer dan sekunder yang diperoleh Annual Report Bank Papua dari tahun 2020 - 2021 yang sudah dipublikasi berupa laporan keuangan. Laporan Tahunan PT Bank Pembangunan Daerah Papua (“Bank Papua”) tahun 2021 ini memuat pernyataan kondisi keuangan, hasil operasi, kebijakan, proyeksi, rencana, strategi, serta tujuan Bank Papua yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"22 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":"124584745","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}
引用次数: 0
ANALISIS PEMANFAATAN, PENGAMANAN, DAN PEMELIHARAAN ASET PON XX PAPUA TAHUN 2021 2021年对巴布亚XX磅资产的利用、保障和维护分析
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2023-02-02 DOI: 10.52062/keuda.v7i3.2483
Boaz Solossa, Balthazar Kambuaya, P. K. Allo Layuk
{"title":"ANALISIS PEMANFAATAN, PENGAMANAN, DAN PEMELIHARAAN ASET PON XX PAPUA TAHUN 2021","authors":"Boaz Solossa, Balthazar Kambuaya, P. K. Allo Layuk","doi":"10.52062/keuda.v7i3.2483","DOIUrl":"https://doi.org/10.52062/keuda.v7i3.2483","url":null,"abstract":"The National Sports Week held in Papua Province in 2021 is supported by the Regional Government with a budget for the construction of supporting facilities sourced from the Regional Revenue and Expenditure Budget. The management of sports facilities in the form of venues is carried out by the Department of Sports and Youth by the area management. The development, utilization and management from the beginning must have been determined by the Government so that the assets built can continue to be maintained and function. This study aims to analyze the Security, Maintenance and Utilization of PON XX Papua in accordance with Government Regulation No. 19 of 2016 concerning Management of State/Regional Property by studying the XX PON Venues located in the City & District of Jayapura. Primary data collection techniques were carried out through interviews and documentation to collect secondary data. Data analysis carried out systematically, obtained the results that all assets that had been granted to the Papua Provincial Government had been developed and utilized properly in accordance with Government Regulations.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"108 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":"127056394","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}
引用次数: 0
Analisis Akuntabilitas Pengelolaan Dana Desa di Kabupaten Sekadau, Provinsi Kalimantan Barat Tahun 2018
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-08-09 DOI: 10.52062/keuda.v7i2.2303
Lusianus Hendro Santoso, Rosyadi Rosyadi
{"title":"Analisis Akuntabilitas Pengelolaan Dana Desa di Kabupaten Sekadau, Provinsi Kalimantan Barat Tahun 2018","authors":"Lusianus Hendro Santoso, Rosyadi Rosyadi","doi":"10.52062/keuda.v7i2.2303","DOIUrl":"https://doi.org/10.52062/keuda.v7i2.2303","url":null,"abstract":"This study aims to analyze and determine the differences and the management and use of Village Funds in Developed Villages, Developing Villages and under-developed Villages in Sekadau Regency. This research uses a qualitative descriptive approach, with documentation analysis and direct interviews. The results showed that the management of Village Funds in Developed Villages, Developing Villages and Under-Developed Villages in Sekadau Regency tended to have the same system and were in accordance with applicable regulations. The use of Village Funds in developed villages has a higher capacity as indicated by the amount of expenditure disbursed by the developed village government, which focuses more on the capital expenditure component than personnel expenditure and expenditure on goods and services. Meanwhile, in developing and underdeveloped villages, the use of village funds in the components of personnel expenditure and goods and services expenditure is almost the same as capital expenditure.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125048298","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}
引用次数: 0
Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat 内务监督机构的能力对西巴布亚省省区和城市的财政管理工作的影响
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-08-09 DOI: 10.52062/keuda.v7i2.2362
Irda Nurhamsyah, M. Asnawi, P. K. Allo Layuk
{"title":"Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat","authors":"Irda Nurhamsyah, M. Asnawi, P. K. Allo Layuk","doi":"10.52062/keuda.v7i2.2362","DOIUrl":"https://doi.org/10.52062/keuda.v7i2.2362","url":null,"abstract":"This study aims to examine and analyze the influence of the capability of the government's internal supervisory apparatus to the level of its constituent elements based on the Internal Audit Capability Model (IACM) on the performance of regional financial management. The population of this study is 135 internal audit practitioners consisting of functional auditors and PPUPD officials at the Regency and City Inspectorate in West Papua Province. The research sample was 103 functional auditors and PPUPD officials at the Regency and City Inspectorates in West Papua Province. The study used primary data through the distribution of questionnaires. The analytical method used is multiple linear regression. The results showed that the APIP Human Resource Management variable partially had a positive and significant effect on the performance of regional financial management. The variables of APIP Roles and Services, APIP Professional Practices, APIP Accountability and Performance Management, Organizational Culture and Relations and Governance Structure partially have a positive but not significant effect on regional financial management performance. The six variables simultaneously have a positive and significant effect on the performance of regional financial management.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125529614","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}
引用次数: 0
Analisis Tata Kelola Anggaran Pemberdayaan Komunitas Adat Terpencil 对偏远土著社区赋权预算的分析
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-08-09 DOI: 10.52062/keuda.v7i2.2363
Jan H.R. Ubey, Arius Kambu, H. Hutajulu
{"title":"Analisis Tata Kelola Anggaran Pemberdayaan Komunitas Adat Terpencil","authors":"Jan H.R. Ubey, Arius Kambu, H. Hutajulu","doi":"10.52062/keuda.v7i2.2363","DOIUrl":"https://doi.org/10.52062/keuda.v7i2.2363","url":null,"abstract":"The purpose of this research is to analyze budget governance for the empowerment of remote indigenous communities (KAT) in West Papua. This study uses qualitative data and quantitative data sourced from the Social Service of West Papua Province and the Directorate of Remote Indigenous Community Empowerment of the Ministry of Social Affairs. The data were analyzed using a qualitative descriptive approach. The results of the study indicate that budget management for KAT empowerment in West Papua includes (a) planning and budgeting; (b) budget execution; (c) administration; and (e) reporting and accountability. The KAT empowerment program in West Papua consists of (a) mapping and determining the location of KAT empowerment; (b) empowering KAT human resources; (c) socio-cultural, economic, and environmental empowerment; (d) assistance in structuring the social environment; (e) life insurance assistance; and (f) assistance with work equipment, household equipment, and seed assistance. The problems of KAT empowerment in West Papua include (a) the lack of budget for the implementation of empowerment; (b) minimal cross-sectoral roles; (c) low quality of human resources; and (e) dependence.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122247410","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}
引用次数: 0
Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat 对社区赋权服务和西巴布亚省区的拨款效率分析
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-08-09 DOI: 10.52062/keuda.v7i2.2361
Endar E. Novriyanti, P. K. Allo Layuk, Arius Kambu
{"title":"Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat","authors":"Endar E. Novriyanti, P. K. Allo Layuk, Arius Kambu","doi":"10.52062/keuda.v7i2.2361","DOIUrl":"https://doi.org/10.52062/keuda.v7i2.2361","url":null,"abstract":"Grants as one of the components of regional finances which are stated annually in the Regional Revenue and Expenditure Budget (APBD) should be managed in an orderly manner, obeying laws and regulations, efficient, economic, effective, transparent and responsible by paying attention to the principles of justice, propriety , rationality and benefits to society. In the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 32 of 2011 concerning Guidelines for Providing Grants and Social Assistance Sourced from Regional Revenue and Expenditure Budgets. The results of the research on the process of implementing grant spending are in accordance with Permendagri number 32 of 2011 which can be seen from the results of the questionnaires that have been distributed where the results of their statements state that the implementation of the grant spending budget is categorized as quite efficient. The level of efficiency of the grant spending budget in the community empowerment office and village of West Papua province in 2017-2020, overall is well managed. However, there are some obstacles encountered.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"404 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123552408","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}
引用次数: 0
Faktor-Faktor Yang Memengaruhi Pelaksanaan Good University Governance
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-08-09 DOI: 10.52062/keuda.v7i2.2364
Westim Ratang
{"title":"Faktor-Faktor Yang Memengaruhi Pelaksanaan Good University Governance","authors":"Westim Ratang","doi":"10.52062/keuda.v7i2.2364","DOIUrl":"https://doi.org/10.52062/keuda.v7i2.2364","url":null,"abstract":"This study aims (1) to analyze and determine the effect of interpersonal communication on Good University Governance. (2) To analyze and determine the effect of work motivation on Good University Governance. (3) To analyze and determine interpersonal communication on Good University Governance through work motivation. The type of research used is explanatory research with a quantitative approach where the research was conducted at the University of Cenderawasih Jayapura. The variables used consist of: Interpersonal Communication (X) as the independent variable, Work Motivation (Y) as the intervening variable and Good University Governance (Z) as the dependent variable. All variables were measured using a Likert scale. The number of samples used in this study were 50 respondents who were employees of the Cenderawasih University in Jayapura. The types of data used in this study are primary and secondary data. Primary data was obtained from the results of distributing questionnaires, while secondary data was obtained from institutions related to this topic and research. Testing the instrument using the validity test and reliability test. The results showed that (1) interpersonal communication has an effect on work motivation, (2) interpersonal communication has an effect on Good University Governance, (3) work motivation has an effect on Good University Governance, and (4) interpersonal communication has an effect on Good University Governance through work motivation.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124027601","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}
引用次数: 0
Phenomenon Collaborative Management and Leadership in the Development of Traditional Village Kayu Batu City of Jayapura Indonesia 印尼查亚普拉市传统村落Kayu Batu市发展中的现象、协同管理与领导
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-05-10 DOI: 10.52062/keuda.v7i1.1956
Arius Kambu
{"title":"Phenomenon Collaborative Management and Leadership in the Development of Traditional Village Kayu Batu City of Jayapura Indonesia","authors":"Arius Kambu","doi":"10.52062/keuda.v7i1.1956","DOIUrl":"https://doi.org/10.52062/keuda.v7i1.1956","url":null,"abstract":"This research aimed to examine the relationship between collaborative management, leadership, and customary authority by Ondoafi in their strategic decision-making process as traditional leaders and government figures. Information analysis was then conducted descriptively with an ethnographic basis and normative analysis, using representative leaders from the government, traditions, youth, women, and religion, as participants. The results showed that collaborative management and leadership have not been examined efficiently because informal leaders/Ondoafi also act as formal government figures in the village government system","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130110389","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}
引用次数: 0
Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua 确定巴布亚省学校运营援助基金(BOS)的责任管理问题
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-05-10 DOI: 10.52062/keuda.v7i1.2135
C. D. Matani, N. H. Bleskadit
{"title":"Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua","authors":"C. D. Matani, N. H. Bleskadit","doi":"10.52062/keuda.v7i1.2135","DOIUrl":"https://doi.org/10.52062/keuda.v7i1.2135","url":null,"abstract":"The study aims to identify issues of accountability for school operational assistance (BOS) in Papua Province. This study using a qualitative approach, namely content analysis. Content analysis is used to analyse the audited Regional Government Financial Reports (LKPD) and the Audit Results Report (LHP) as well as literature review of government regulations regarding BOS Funds. Based on the data analysis in 2019, the majority of audit findings in 22 of 29 regencies in Papua including the provincial government were related to mismanagement of the BOS fund. Planning issues such as the schools did not prepare their budget work plans. Thus, the school budget work plans not budgeted in the goverment Local Education Agency. As the result, The BOS Fund were not reported in the regional revenue and expenditure budget (APBD). The organizing issues such as there were no management team decision letters for the management team, no proper recording of assets, bookkeeping erors, no records of bank interests and administration fees as well as taxes charged on the bank accounts. The reporting issues that there were no expenditures otorisation letters and less orderly administrations for the disbursement requests. Therefore, the reporting of the BOS Fund in the LKPD were not properly disclosed. The schools’ accountability report was also a problem because schools fail to submit the BOS Fund report in time. This study shed light to accountability issues of BOS Fund mangement. Thus, the governments need to design practical assistance such as budget and financial management training for these schools management teams","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130974775","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}
引用次数: 0
Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia 教育与健康义务购物合规:印尼34个省案例研究
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2022-05-10 DOI: 10.52062/keuda.v7i1.1957
Klara Wonar, Boy Pieter Nizu Kekry
{"title":"Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia","authors":"Klara Wonar, Boy Pieter Nizu Kekry","doi":"10.52062/keuda.v7i1.1957","DOIUrl":"https://doi.org/10.52062/keuda.v7i1.1957","url":null,"abstract":"The purpose of this study is to reveal the level of compliance with compulsory education and health spending in 34 provinces in Indonesia. The method of analysis uses descriptive quantitative decision-making process through testing the assessment criteria. Consideration of the application of the method in the context of the effectiveness of the assessment of results, disclosure of facts with research objectives. The main finding of the study is that 34 provinces in Indonesia have not simultaneously complied with the laws and regulations regarding the allocation of 20 percent of compulsory education spending and 10 percent of health. It is realized that this research is limited in only one period of the fiscal year, besides that it only focuses on health and education. So it is hoped that further research can measure mandatory spending on infrastructure and villages nationally with time series data, the most important thing is whether mandatory spending compliance provides leverage on human development performance in Indonesia.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128356945","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}
引用次数: 0
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