Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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ANALISA PEMBANGUNAN MANUSIA DAN PENGARUHNYA TERHADAP KESEJAHTERAAN MASYARAKAT DI PROVINSI PAPUA
Full text linkHuman 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
EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG
Full text linkThis study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector
Studi Komparatif Pendanaan Pembangunan Daerah dengan Penerimaan Umum Daerah, Obligasi Daerah, dan Pembayaran Ketersediaan Layanan
Full text linkPembangunan infrastruktur daerah menjadi kebutuhan dalam meningkatkan pelayanan dan kesejahteraan masyarakat. Nyatanya, tidak semua pemerintah daerah memiliki anggaran untuk memenuhi dana pembangunan infrastruktur. Penelitian ini untuk mengkomparasi sumber pendanaan yang efisien untuk pembangunan infrastruktur daerah antara pendanaan dari penerimaan umum daerah dengan obligasi daerah dan pembayaran ketersediaan layanan. Studi ini mengacu pada kasus pengembangan Rumah Sakit Umum Daerah (RSUD) Wates Kabupaten Kulon Progo. Penelitian ini menggunakan paradigma interpretif dengan pendekatan penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pendanaan dengan obligasi daerah lebih efisien dibandingkan pendanaan dengan pembayaran ketersediaan layananan dan pendanaan dari penerimaan umum daerah. Skema obligasi daerah memberikan efisiensi dana sebesar Rp501,71 milyar dibanding menggunakan penerimaan umum daerah, sedangkan alternatif pendanaan pembayaran ketersediaan layanan memberikan efisiensi sebesar Rp430,69 milyar dibanding menggunakan sumber dari penerimaan umum daerah. Selisih tersebut menunjukkan bahwa alternatif pendanaan obligasi daerah lebih efisien Rp71,02 milyar dibanding dengan alternatif pendanaan pembayaran ketersediaan layanan
ANALISIS TERHADAP FAKTOR YANG BERPENGARUH DALAM PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN DI KABUPATEN SARMI, PROVINSI PAPUA
Full text linkThe 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
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI
Full text linkThis 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
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset di Institut Pemerintahan Dalam Negeri Kampus Papua
Full text linkThe 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
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN LAPORAN PERTANGGUNGJAWABAN TERHADAP KUALITAS LKPD
Full text linkSystems, Information Technology, and Government Accounting Standards. The study used is qualitative and quantitative data. The research used quantitative data analysis: instruments test classical assumption test, and multiple regression analysis. The results show that Human Resources competency and the application of Government Accounting Standards have a significant effect on the quality of local government reports. In contrast, Internal Control System and Information Technology do not have a considerable impact. Together all factors have a significant effect on the quality of LKPDLocal Government Reports
PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI
Full text linkOur 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 Governmen
ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA PENINGKATAN PELAYANAN PENDIDIKAN DI SMA NEGERI 4 JAYAPURA
Full text linkThe 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 performanc
ANALISIS KUALITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA
Full text linkIn 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\u27s 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