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

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ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI 分析SARMI县政府区域信息管理系统(SIMDA)应用程序的实施
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-09-03 DOI: 10.31957/KEUDA.V5I2.1287
D. Syarifuddin
{"title":"ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI","authors":"D. Syarifuddin","doi":"10.31957/KEUDA.V5I2.1287","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I2.1287","url":null,"abstract":"This study examines the influence of Summit Management Support and Quality of Data on the Information Systems of the Sarmi's District. The population of this research is an employee of the local government. Testing initiated on the sample of 71 respondents. We selected the data from the community using purposive sampling. Data gathering collected with the direct survey. To test our hypotheses, we employed multiple regression. The research results prove that partially proven a low - affection rate affects a positive effect against the implant information on the regional board of the region. The summon management support has a positive impact on the implant to the region information on the government's local authority. Research results also discovered that the quality of the effects is a positively influential impact against the regionals information of region management registered on the government's regional authority. Research results suggesting that a level of users, uh, peaceful management support and quality of essential influences and significant significance of implementation of the local board of region management registered in the regional, regional registry of the district geographical region of Sarmi (Y).Keywords: summit management support, data quality, Information systems.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125216363","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: 1
ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA PENINGKATAN PELAYANAN PENDIDIKAN DI SMA NEGERI 4 JAYAPURA 分析学校运营援助基金(BOS)对改善公立高中教育服务的分析
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-09-03 DOI: 10.31957/KEUDA.V5I2.1288
Bethsaba S.M.R Vigowati Kafomay
{"title":"ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA PENINGKATAN PELAYANAN PENDIDIKAN DI SMA NEGERI 4 JAYAPURA","authors":"Bethsaba S.M.R Vigowati Kafomay","doi":"10.31957/KEUDA.V5I2.1288","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I2.1288","url":null,"abstract":"The education budget is a critical aspect to coincide schools operational requirements mainly how to meet the needs for investment, operations, and school personnel (facilities and infrastructure). It serves to protect the community, especially those who still need assistance in striving for their right to get proper education services. The objective of this study is to examine the governance of the School Operational Assistance (BOS) budget in improving education services in Senior High School (SMA) 4 Jayapura. This research used descriptive statistical analysis. Qualitative data is in the form of in-depth interviews with several key informants from the School, consisting of the Education and Teaching Office, the Committee, and the parents/guardians of students as well as school documents/archives in the form of School Profiles and Reports Accountability (K-7). The data collection method used in this study is in-depth interviews and documentation. The results show that most of the school budget used for spending on interaction and processes of education. Also, we find that BOS funds had decreased in the last few years. The evaluation of the BOS funds gained attention from the school principal, and cooperation of the inspectorate of the local government.Keywords: School Operational Assistance, School Income and Expenditure Budget, School performance","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127142657","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 SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI 内部控制系统对财务报表质量的影响,具有适度可变的人力资源能力
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-06-19 DOI: 10.31957/KEUDA.V5I1.1224
Fiane Rina Sambuaga
{"title":"PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI","authors":"Fiane Rina Sambuaga","doi":"10.31957/KEUDA.V5I1.1224","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I1.1224","url":null,"abstract":"This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127433786","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: 5
ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA) 作弊趋势的确定因素分析(巴布亚省政府的研究)
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-06-19 DOI: 10.31957/KEUDA.V5I1.1223
Hesty Theresia Salle, M. Asnawi, A. H. Wijaya
{"title":"ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA)","authors":"Hesty Theresia Salle, M. Asnawi, A. H. Wijaya","doi":"10.31957/KEUDA.V5I1.1223","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I1.1223","url":null,"abstract":"The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121111620","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: 3
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset di Institut Pemerintahan Dalam Negeri Kampus Papua 分析影响巴布亚校内管理资产的因素
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-06-19 DOI: 10.31957/KEUDA.V5I1.1216
Juliessi Paranga
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset di Institut Pemerintahan Dalam Negeri Kampus Papua","authors":"Juliessi Paranga","doi":"10.31957/KEUDA.V5I1.1216","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I1.1216","url":null,"abstract":"The purpose of this study is to investigate the assets management in the Papua Campus of Institut Pemerintahan Dalam Negeri (IPDN). The research also wants to reveal how the influence of Legal Audit, Human Resources and Leadership Commitments on Optimizing Asset Management. We surveyed on this  Campus by selecting a sample of 30 respondents. We empirically tested our hypothesis using Multiple Regression Analysis. The results show that the assets management on this Campus is proper and running under the appropriate statutes. Still, there are needs for more advance and thought in the assets administration, utilization and supervision. Legal audit proved to have a positive but not significant effect on asset management. It means that the audit does not guarantee asset optimization. Human resources and leadership commitments have a positive and significant impact on asset management, reflects that if human resources and leadership commitments are getting more robust, asset management will also be more trustworthy.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115899482","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 Efektifitas Pencairan Dana Pada di Pemerintah Daerah: Kajian Empiris di Provinsi Papua Barat 对地方政府支出有效性的分析:西巴布亚省的实证研究
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-06-19 DOI: 10.31957/KEUDA.V5I1.1215
Emiliana Antonina Kadmaer
{"title":"Analisis Efektifitas Pencairan Dana Pada di Pemerintah Daerah: Kajian Empiris di Provinsi Papua Barat","authors":"Emiliana Antonina Kadmaer","doi":"10.31957/KEUDA.V5I1.1215","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I1.1215","url":null,"abstract":"This study intends to examine the importance of supervision, standard operating procedures (SOP) and quality of human resources on the effectiveness of funds disbursement in a local government. The researcher used the context and environment of the West Papua Province as a research case. The research used full samples by spreading questionnaires to all treasurer in charge of disbursing funds. The study analyzes data in a descriptive and quantitative with multiple regression tools. Our results explain that there is an influence of supervision, SOP and the quality of human resources on the effectiveness of funds disbursement. Such impacts occur partially and simultaneously","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130380782","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 TERHADAP FAKTOR YANG BERPENGARUH DALAM PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN DI KABUPATEN SARMI, PROVINSI PAPUA
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-06-19 DOI: 10.31957/KEUDA.V5I1.1217
Mardiana Dimo
{"title":"ANALISIS TERHADAP FAKTOR YANG BERPENGARUH DALAM PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN DI KABUPATEN SARMI, PROVINSI PAPUA","authors":"Mardiana Dimo","doi":"10.31957/KEUDA.V5I1.1217","DOIUrl":"https://doi.org/10.31957/KEUDA.V5I1.1217","url":null,"abstract":"The purpose of this study is to analyze the factors that influence the presentation of the Accountant Treasury Accountability Report. Three factors are predicted to influence namely HR competency, education and training, and SIMDA implementation. The study was conducted in Sarmi Regency, Papua Province, with a population of expenditure treasurers in 35 Regional Apparatus Organizations (OPD). The research sample of 70 people. The sample method used is Porposive Sampling. The results of the study used Multiple Regression. The results of the study explained that partially HR competency factors had no significant effect, while the other two factors namely education and training, and SIMDA Implementation had a positive effect. Simultaneously these three factors have a positive and significant effect.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115006645","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
ANALISA PEMBANGUNAN MANUSIA DAN PENGARUHNYA TERHADAP KESEJAHTERAAN MASYARAKAT DI PROVINSI PAPUA 对巴布亚省人口发展及其对社会福利的影响的分析
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-03-06 DOI: 10.31957/KEUDA.V4I3.1125
Charley M. Bisai, Maria Kbarek, Achmad Riyadi Pajeru
{"title":"ANALISA PEMBANGUNAN MANUSIA DAN PENGARUHNYA TERHADAP KESEJAHTERAAN MASYARAKAT DI PROVINSI PAPUA","authors":"Charley M. Bisai, Maria Kbarek, Achmad Riyadi Pajeru","doi":"10.31957/KEUDA.V4I3.1125","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I3.1125","url":null,"abstract":"Human development in Papua is still a central issue and is a concern of the government at the national and regional levels. If human development is in its actual position, it will have an impact on the welfare of its people. Human development uses the HDI indicator (Human Development Index) while the welfare of the community uses indicators of income per capita and poverty. Some of the objectives to be achieved from this study include to analyze: (1.) the correlation of the forming components with HDI; (2.) what components form the largest HDI; and (3.) the effect of HDI on income per capita, and poverty. This study uses secondary data with the analysis period 2010 - 2018. Data analysis was performed using correlation and regression analysis techniques. The analysis shows that: (1) All components of HDI are positively and significantly related to HDI. The AHH component has a strong relationship, while the other components are very strong. The HLS and RLS components (education index) have the greatest magnitude of the correlation coefficient so they form the dominant HDI compared to AHH and Per capita Expenditures. (2) HDI has a positive and significant effect on per capita income in Papua Province. (3). HDI has a negative and significant effect on poverty levels in Papua Province.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"28 1A 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131704575","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 OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA 审计意见和审计发现对巴布亚省腐败程度的影响
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-03-06 DOI: 10.31957/keuda.v4i3.1097
Vinsensius Jehandu, Agustinus Salle, P. K. A. Layuk
{"title":"PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA","authors":"Vinsensius Jehandu, Agustinus Salle, P. K. A. Layuk","doi":"10.31957/keuda.v4i3.1097","DOIUrl":"https://doi.org/10.31957/keuda.v4i3.1097","url":null,"abstract":"The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120984058","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: 1
THE EFFECT OF FISCAL BALANCE TRANSFER, FINANCIAL PERFORMANCE ON CAPITAL EXPENDITURE IMPACTING ON THE HUMAN DEVELOPMENT INDEX OF PAPUA PROVINCE 财政平衡转移、财政绩效对资本支出的影响对巴布亚省人类发展指数的影响
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Pub Date : 2020-03-06 DOI: 10.31957/keuda.v4i3.1105
B. E. Bharanti
{"title":"THE EFFECT OF FISCAL BALANCE TRANSFER, FINANCIAL PERFORMANCE ON CAPITAL EXPENDITURE IMPACTING ON THE HUMAN DEVELOPMENT INDEX OF PAPUA PROVINCE","authors":"B. E. Bharanti","doi":"10.31957/keuda.v4i3.1105","DOIUrl":"https://doi.org/10.31957/keuda.v4i3.1105","url":null,"abstract":"The structure of Regional Development Budget (hereafter APBD) of Papua Province, which is mostly sourced from  Government transfers tends to increase every year. This requires prioritising the use of capital expenditure that can improve the welfare of the community. However, it is an irony that the poverty rate in Papua Province ranks first in Indonesia as indicated by the Human Development Index (HDI), below the national average HDI. The objective  to analyse the structure of the APBD (General Allocation Fund - hereafter DAU, Special Allocation Fund - hereafter DAK and Revenue Sharing Fund - hereafter DBH) and financial performance of Papua's Human Development Index in 2013-2018 with capital expenditure as an intervening variable. Quantitative approach is used with secondary data type, which is processed using the IBM SPSS Amos application.  This study indicate that the increasing APBD structure will be able to increase the HDI but capital expenditure does not mediate the APBD structure to the HDI. Furthermore, financial performance has no impact on increasing the HDI as the capital expenditure does not mediate financial performance on the human development index.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115664653","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: 2
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