Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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Analisis Efektifitas Pencairan Dana Pada di Pemerintah Daerah: Kajian Empiris di Provinsi Papua Barat
Full text linkThis 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 simultaneousl
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA
Full text linkThe 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\u27s recommendations can significantly reduce the level of corruption
THE EFFECT OF FISCAL BALANCE TRANSFER, FINANCIAL PERFORMANCE ON CAPITAL EXPENDITURE IMPACTING ON THE HUMAN DEVELOPMENT INDEX OF PAPUA PROVINCE
Full text linkThe 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\u27s 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
PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN SEKOLAH TERHADAP MOTIVASI MENGAJAR GURU DI KABUPATEN KEEROM
Full text linkThe 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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA
Full text linkThe purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People\u27s Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique.
The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261.
Keywords: Performance Based Budge
ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD
Full text linkThe 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\u27s 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
THE ROLE OF VILLAGE-OWNED ENTERPRISES (BUMDes) TO RURAL DEVELOPMENT: A COMPARATIVE INSTITUTIONAL ANALYSIS
Full text linkGovernment intervention for village development is carried out with various policies. The establishment of BUMDes is one of the government\u27s 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
TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN KUALITAS APARAT KAMPUNG TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Kasus Pemerintahan Kampung Di Kabupaten Boven Digoel)
Full text linkThe aim of the study was to describe and describe aspects of external pressure, environmental uncertainty, management commitment and the overall quality of village government apparatus in relation to the transparency of village financial reporting. This research is a qualitative research with a case study approach and data collection techniques through field observations, interviews, document review and literature studies and empirical studies. Informants in this study were village officials and community leaders. The findings of the study on financial reporting transparency found external pressure variables, environmental uncertainty, management commitment and the quality of village apparatus were still the inhibiting variables in voicing the principles of transparency in village financial reporting. Whereas there are other reasons that the suitability of village financial management is based on Law Number 33 of 2004
ANALISIS PENGARUH PARTISIPASI DAN PERAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN YALIMO
Full text linkThe purpose of the study is those the role of participation and information systems in regional financial management on the performance of regional governments. The Data Analysis Method uses an econometric approach in formulating estimated effects between variables through OLS.  While the mean score of the sub-indicators uses Quantitative Descriptive. Research results show: (1) Participation in the preparation of the APBD, shows a pattern of positive relations between the level of participation and the public presentation of local governments.  So that participation is an important and a dominant aspect capable of encouraging the performance of local government, (2) Regional Financial Management Information System, is a form of cutting down the bureaucratic flow in the technical management of regional finance, this research encourages the public presentation of regional government from regional financial aspects. Influence of 38 percent, (3) participation in the preparation of APBD and technical management of regional finance using the SIKD system, will positively support the increase in local government performance by 85.9 percent
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG
Full text linkAnalisis realisasi anggaran secara umum menjelaskan mengenai bagaimana suatu pemerintah daerah menggunakan anggaran pendapatan dan belanja daerah dengan melihat bagaimana realisasinya yang menunjukkan penggunaan yang tepat dan efisien. Penelitian ini dilakukan dengan maksud untuk menganalisis anggaran pendapatan dan belanja pemerintah Kabupaten Pegunungan Bintang, dengan manfat yang diharapkan untuk memperoleh informasi mengenai anggaran dan pendapatan belanja pemerintah Kabupaten Pegunungan Bintang. Analisis deskriptif telah digunakan dalam penelitian ini yang bertujuan untuk membuat gambaran secara sistematis mengenai fakta dengan fenomena yang sedang diteliti. Hasil penelitian ini menunjukkan bahwa beberapa rasio pendapatan dan belanja daerah menunjukkan hasil yang bervariasi, dianataranya adanya hubungan pola instruktif dalam hal kemandirian suatu pemerintah daerah, dan sejauh ini pola belanja pemerintah daerah menunjukkan kondisi yang wajar sesuai dengan apa yang ditargetkan