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

{"title":"ANALISIS KUALITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA","authors":"Yundy Hafizrianda, Ida Ayu Purbariani, Boy Pieter Nizu Kekry","doi":"10.31957/KEUDA.V4I3.1094","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I3.1094","url":null,"abstract":"In general, the aim of this study is to measure and analyze the quality of regional financial management in the Papua Provincial Government in a structured and comprehensive manner. Where the measurement and analysis methods used include a model of fiscal independence, the effectiveness and efficiency of local government revenue, as well as expenditure ratio models. Based on the results of measurements with the local government budgeting management analysis tools founds that overall the quality of local government budgeting management of the Provincial Government of Papua is good. The indicators of the quality of local government budgeting management can be seen from the timeliness in preparing the APBD-Induk  and APBD-Perubahan, the efficiency and effectiveness of local government revenue, the ratio of PAD to local government revenue, absorption of Government Expenditure, the trend of SILPA, and BPK's opinion on LKPD. The quality of local government budgeting management by using the Timeliness Indicator in the preparation of the APBD-Induk and APBD-Perubahan looks varied and said to be of good quality, especially in 2015 and 2016, both the determination of APBD-Induk and APBD-Perubahan indicated on time. Furthermore, when analyzed in the trend of local government revenue, categorized quite well, where the level of efficiency and effectiveness is high, but its independence is still very low. In the composition of local government expenditure, capital expenditure tends to be always above employee expenditure, besides that the absorption capacity of local government expenditure is good because it averages close to 90% per year during the 2013-2015 period, so that the overall quality of local government budgeting management when observed from the performance of local government expenditure rated good. Next, in the SILPA APBD position, it tends to be always in a fluctuating positive value during 2013-2015, and categorized as good quality. Finally, based on the opinion of the BPK (Badan Pemeriksa Keuangan) on the LKPD (Laporan Keuangan Pemerintah Daerah), throughout 2015-2018 the Papua Province always received the title of WTP (Wajar Tanpa Pengecualian), so from the development of this opinion indicated that the local government budgeting management of the Provincial Government of Papua is very good.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"50 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":"127967000","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":"PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI","authors":"Alfiana Antoh, Agustinus Salle","doi":"10.31957/keuda.v4i3.1100","DOIUrl":"https://doi.org/10.31957/keuda.v4i3.1100","url":null,"abstract":"Our study contributes by providing a new insight into  the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument  that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"77 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":"129419524","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 TRANSPARANSI DAN AKUNTABILITAS KEUANGAN SEKOLAH TERHADAP MOTIVASI MENGAJAR GURU DI KABUPATEN KEEROM","authors":"Juliana Tandililing","doi":"10.31957/KEUDA.V4I2.989","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I2.989","url":null,"abstract":"The purpose of this study was to analyze the effect of transparency and accountability in school finances with teacher teaching motivation. This study was conducted in Keerom Regency, one of the districts in the Indonesia - Papua New Guinea border region. This research is an empirical study that examines the direct relationship of variables. The population numbered 1,129 teachers, with a sample of 200 people. The results of the study explain the variables of transparency and financial accountability together to influence the teaching motivation of teachers. Partial test results show the effect of transparency is significant, but the effect of accountability was not significant.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130134705","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 KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD","authors":"Usrotun Najah","doi":"10.31957/KEUDA.V4I2.884","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I2.884","url":null,"abstract":"The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128498242","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 KEPUASAN PENGUNJUNG PADA DINAS PERPUSTAKAAN DAN ARSIP DAERAH PROVINSI PAPUA","authors":"Karen Meike Mamahit","doi":"10.31957/KEUDA.V4I2.968","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I2.968","url":null,"abstract":"This paper presents the results of a study of the effect of library service satisfaction provided by the Provincial Government of Papua. Destruction services are provided through the Regional Library and Archives Service work unit. The independent variable is the service of human resources, the availability of facilities and infrastructure, and information systems. This study uses survey results and documents. The findings explain, that the three independent variables have a positive and significant effect, but the human resource variable has the most dominant influence compared to the other two variables.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125007116","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":"PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN: DARI KONTRIBUSI RETRIBUSI PASAR","authors":"Rita Martini","doi":"10.31957/KEUDA.V4I2.870","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I2.870","url":null,"abstract":"AbstractThis study aims to analyze the effect of market retribution contributions on Regional Original Revenue (PAD). This type of research is associative descriptive with quantitative methods. The study was conducted on twelve districts/cities in South Sumatra Province. The data used in the form of financial statements of the local government of South Sumatra Province during the 2014-2016 period from the Republic of Indonesia Supreme Audit Agency (BPK RI). The analysis technique uses the Simple Linear Regression method. This stud y proves that the contribution of market retribution is 19.30% of the PAD of regencies/cities in the province of South Sumatra, which are classified as very low. The low contribution of market retribution to PAD is the duty of the government to explore the potential that can be used as a source of revenue for regional retribution. Keywords: local revenue, market retribution","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129387486","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 PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT TERHADAP PENYELENGGARAAN PEMERINTAHAN PROVINSI PAPUA","authors":"S. Suparmi","doi":"10.31957/KEUDA.V4I2.988","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I2.988","url":null,"abstract":"This study aims to obtain a clear picture of the effects of supervision which consists of routine supervision, individual supervision, and monitoring of the administration of Papua Province.The type of data used is qualitative data and quantitative data. Primary and secondary data is the source of the data used. Data collection techniques used are field data and literature study data. The study was conducted using qualitative analysis techniques and quantitative analysis consisting of research instrument tests, standard assumption tests, and multiple regression analysis.The results showed that the routine supervision variable partially had a significant influence on the administration of the Papua Province. While the special supervision and partial monitoring variables do not have a significant effect on the administration of the Papua Province. Variables of routine supervision, individual supervision, and simultaneous monitoring have a significant influence on the administration of Papua Province.The routine supervision variable is the most dominant factor influencing the administration of Papua Province.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122897033","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":"PENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN","authors":"Agustinus Salle","doi":"10.31957/KEUDA.V4I1.855","DOIUrl":"https://doi.org/10.31957/KEUDA.V4I1.855","url":null,"abstract":"This paper reveals  the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131105565","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":"THE ROLE OF VILLAGE-OWNED ENTERPRISES (BUMDes) TO RURAL DEVELOPMENT: A COMPARATIVE INSTITUTIONAL ANALYSIS","authors":"Gede Agus Ariutama, Acwin Hendra Saputra, Renny Sukmono","doi":"10.31957/keuda.v3i3.704","DOIUrl":"https://doi.org/10.31957/keuda.v3i3.704","url":null,"abstract":"Government intervention for village development is carried out with various policies. The establishment of BUMDes is one of the government's efforts to accelerate rural development, advance the local economy, and develop the village partnerships and/or third party’s partnerships. This study exploits comparative institutional analysis framework to examine further how institutional aspects can affect the application of BUMDes in the rural development. The institutional aspects of BUMDes utilization for rural development is worth emphasizing since it will be employed as a foundation between the actors in a specific social area (structure) in its various forms such as rules, norms, or a certain routine, and the institution as a form of authority for the social behavior of the village organization. Furthermore, the successful implementation of BUMDes in the rural development is also affected by how stakeholder system can manage the institutional aspects. The result of this study, from the standpoint of comparative institutional analysis, underlines: (1) the limited authority of the Ministry of Villages, Underdeveloped Regions and Transmigration for rural development suggests that this Ministry must establish a specific institutional arrangement with the Ministry of Internal Affairs and Ministry of Cooperatives and Small and Medium Enterprises as well as banking institutions; (2) The village government has not fully taken advantage of the flexibility of its institutional arrangement to use BUMDes as a source of rural development; and (3) there is considerable scope to increase the role of BUMDes. This paper will propose some practical advices while considering the existing institutional arrangement.","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132975013","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":"TARGET PERTUMBUHAN INVESTASI DAN RENCANA STRATEGI PENGEMBANGAN INVESTASI PROVINSI PAPUA","authors":"M. A. Purwadi, Yundy Hafizrianda, I. Riani","doi":"10.31957/KEUDA.V3I2.706","DOIUrl":"https://doi.org/10.31957/KEUDA.V3I2.706","url":null,"abstract":"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. \u0000 \u0000Where 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. \u0000 \u0000Keywords : Investment, ICOR, Economic Growth","PeriodicalId":210992,"journal":{"name":"KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126417054","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}