Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA
Get PDFThe purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression.
The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government\u27s internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government\u27s financial statements.
Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report
TARGET PERTUMBUHAN INVESTASI DAN RENCANA STRATEGI PENGEMBANGAN INVESTASI PROVINSI PAPUA
Get PDFIn 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.
Where 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.
Keywords : Investment, ICOR, Economic Growt
DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA
Get PDFThe purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report.
Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountabilit
PENGELOLAAN DANA OTONOMI KHUSUS BIDANG PENDIDIKAN DI KABUPATEN NABIRE
Get PDFThe objective of the research is to explore in depth the management process, and utilisation of Special Autonomy Fund provided for Education Sector for Native People in Nabire Regency. Methods of data collection using Observation, Interview, and Library Studies. We analyse the data utilising the qualitative approach. The results of this study reason some problems that are: unproperly managed, low synchronisation in planning, lack of coordination in implementation, and delay in reporting. Another problem is the socialisation of the funding regulation.
Keywords: Special Autonomy, Management of OTSUS, Education, Triangulatio
ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG
Get PDFThe purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds
PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE
Get PDFThis study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance.
Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospita
ANALISIS KONTRIBUSI DAN POTENSI RETRIBUSI DAERAH
Get PDFThis study aims to analyze the contribution and potential of regional retibusi in terms of the variables of contribution, growth, effectiveness, and performance of regional levies with the source of data in this study sourced from Daeah Government and using descriptive qualitative analysis that is explorative. The results of the study show that the results of the analysis of the contribution of regional retribution are relatively lacking, while the level of effectiveness of collecting local retribution is very effective. So it can be concluded that pelayana health levies are classified as potentially levied because of several types of levies collected only health retribution that meets the criteria of being equal to twenty-five point forty-three percent.
Keywords: Contributions and Regional Retribution Potentia
PENGARUH PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA)
Get PDFThe purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis.
The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency.
Keywords: Budget participation, budget accuracy, budget gap, organization commitment
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL
Get PDFThis paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Government Work Units in Boven Digoel Regency. There were 23 Work Units which involved in the study. There were 97 respondents using purposive sampling technique. An empirical test was run using Multiple Regression Model to test research hypotheses.
The study found that human resources and regional budgeting planning significantly impacted on the delays of letter of financial accountability in Boven Digoel Regency. In addition, the delays of third parties financial reporting were not supported to have impact on regional letters of financial accountability postponement in the Regency.
Key words: Human Resources, Regional Budgeting Planning, Delays of third parties financial reportin
A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014
Get PDFThis study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance.
Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya.
Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performanc