Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MIMIKA
Get PDFThis study aims to determine: (1) The potential revenue (PAD) in Mimika Regency Year 2002-2013; (2) Identify the factors that encourage the growth source revenue (PAD) in Mimika. The method used in analyzing the use of quantitative techniques the 4 quadrant approach to tax (shift and share), elasticity component of revenue (PAD). The results showed that, by classification using the shift and share analysis of the potential components of taxes and levies in Mimika, shows the classification Prima namely Public service levies, and levies Licensing Certain, whereas in the classification Potentially the service levies Enterprises, for the classification of Developing the components Restaurant tax, entertainment tax, advertisement tax, street lighting tax and the classification Retarded Hotel Tax Non Metallic Minerals & Rocks. Based on the calculation of tax elasticity against the regional revenue, obtained information that the sources of growth by component Local Revenue (PAD) that is the average of the component Local Tax gain an Elastic (2.91> 1), Retribution gain an Inelastic (0.22 1). So that through this information, the source of regional revenue growth in Mimika courtesy Realization component Local Tax, Income and Asset enterprises.
Keywords : Local Revenu
PENGARUH PENDAPATAN TRANSFER DAN SILPA TERHADAP BELANJA MODAL DI KABUPATEN MAMBERAMO TENGAH
Get PDFThis study attempts to know whether income transfers and remaining budget (SILPA) have positive impact on capital expenditure in Mamberamo Tengah Regency. Methods used in this research to cultivate and analyzed data and information using a qualitative approach (descriptive) and quantitative. Technique of analysis in this research consisting of descriptive analysis and statistical analysis. The value of influence done by estimating the coefficients using the concept of ordinary least square (OLS). The results show that: (a) based on the qualitative approach through a method of linear seen that the transfer of the central government through a source of share funds (DBH), general allocation funds (DAU), special allocation funds (DAK) and special autonomy (Otsus) have the proportion of capital spending influence, this can be seen from the coefficients above all having a positive sign. Sources of share funds (DBH) has an influence that was dominant compared with other sources of funds, (b) through the estimation results of the regression coefficient obtained that SILPA affects capital spending in a positive way, this is supported with a value of a coefficient at 83,9 percent (marked positive).
Keyword: APBD, DBH, DAU, DAK, OTSUS, SiLPA, capital expenditure, balancing fund
PENGARUH PENERAPAN UNIT LAYANAN PENGADAAN (ULP) TERHADAP EFISIENSI DAN EFEKTIFITAS PENGADAAN BARANG/JASA PADA PEMERINTAH PROPINSI PAPUA
Get PDFThe objective of this research was to assess and analyse the effect of duties and responsibilities to efficiency and effectiveness of budgets in Procurement Service Units (PSU). The number of research population in this study was 161 participants of whom were the employees of the formed Team Work. A purposive sampling technique was employed to determine that the 50 respondents selected. Data collections were conducted through direct survey. To test research hypotheses, a multiple regression was applied to find empirical results. The results showed that in partial the PSU positively associated with efficiency and effectiveness of budgets in Papua province. This inferred that the first hypothesis was supported. Furthermore, the responsibilities of PSU significantly associated with the level of efficiency and effectiveness of budgets in Papua province. Hence, the second hypothesis was supported. This study was also revealed that duties and responsibilities simultaneously associated with the level of efficiency and effectiveness of budgets in Papua province.
Key words: Duties, Responsibilities, Efficiency and Effectiveness of Budget
TYPE OF LEADERSHIPS, ACCOUNTABILITY, PUBLIC PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY AS MODERATION TO DEGREE OF LEGISLATIVE’S MEMBERS BUDGETING KNOWLEDGE IN CONTROLLING THE REGIONAL BUDGET (APBD)
Get PDFThe purpose of this research was to examine the influence of the quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) with leadership types, accountability, participation and public policy transparency as the moderating variables that strengthen or weaken the relationship. Independent variable of this research is quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) as a dependent variable.
The analysis of this research was a member of the board council at Regional Representative Council (DPRD) of Papua Province, Regional Representative Council (DPRD) of Jayapura Regency and Regional Representative Council (DPRD) of Jayapura Municipality for the period of 2009 to 2014. The number of respondent of this research was 111 respondents. The data was obtained by direct surveys and the hypothesis was tested with multiple regressions analysis.
The result showed that board of the council’s knowledge about budget influenced the control board on Regional Budget (APBD). Besides, this research also documented that interaction between leadership type with knowledge about budget and interaction between public participation with knowledge about budget influenced the control from board on the Regional Budget (APBD). On the other hand, both interaction between accountability and public policy transparency did not influence the control board of the council on Regional Budget (APBD).
Keywords : Leadership type, Accountability, Public participation, Transparency in Public Policy, Budgeting knowledge, Control board on Regional Budget (APBD)
ANALISIS PENERIMAAN RETRIBUSI PARKIR TEPI JALAN UMUM DI KOTA JAYAPURA
Get PDFThe purpose of this research was to acquire the information about magnitude of potential and level of leakage to income of parking retribution in road side in Jayapura municipality.
A sampling tehnique in this research was Slovin technique and data collection techniques were observation, interview and literature review. There were 2 data analysing approach employed such as quantitative and qualitative approach. The quantitative technique was to measure growth, contribution, elasticity, and calculation of potential and level of leakage. Meanwhile, the qualitative technique was for the description analysis based on research findings.
The findings of this research showed that: (a) management of parking retribution in road side in Jayapura municipality was not yet effective to optimise the potentialities of own source local revenue; (b) the research findings revealed that the perking retribution for Road Side in Jayapura municipality was IDR 914.928.000,- per year with 59.13 per cent level of leakage or equal to IDR 373.968.000,- per year; (c) there were some strategies to anticipate the issue of leakage in realisation and potential optimisation of road side parking in Jayapura municipality such as improvement and managing regulation, human resource, the society awareness, institutional system and procedures.
Keywords: Own Source Local Revenue, Retribution of Road Side parking, Leakag
KAJIAN PENGELOLAAN DANA OTONOMI KHUSUS DI KABUPATEN ASMAT
Get PDFThe aims of this study were to: (1) identify and review issues and aspects in financial planning and management of Special Autonomy Fund in delivering education and health services as well as formulate alternative policies to improve financial planning and management funded by Papua Special Autonomy Fund in Asmat regency. A case study approach was applied in this study using multiple case designs. Population to be observed in this study was the whole social organization, government offices and legislative institutions located in the regency of Asmat. The sampling technique used was multistage non random sampling. The results showed low level of accountability in reporting the use of Special Autonomy Funds. This pointed out the lack of desire from Asmat regency for implementation of transparency of financial reporting. Lack of transparency in the use of special autonomy funds could negatively impact at large scales which could be detrimental to societies, particularly in the Asmat regency. Special Autonomy Fund allocation for the education sector was not complied with the mandate of Special Regional Regulation No. 25 in 2013 titled Revenue Distribution and Financial Management of the Special Autonomy Fund. The education sector was being allocated for the fund 27.03 per cent on average despite the regulation mandate which was 30 per cent. On the other hands, the special autonomy fund allocation for health sector was complied with the regulation which was 15 per cent.
Key Words: Papua, Asmat, Special Autonomy Fun
PENGARUH KUALITAS APARATUR DAERAH, REGULASI, SISTEM INFORMASI DAN KOMITMEN TERHADAP MANAJEMEN ASET
Get PDFEach region are required to be able to manage asset efficiently and effectively. For that, this research is conducted in the government of Papua province with an examination of the influence of the quality of local officials, regulations, information system for asset managements, and commitment to the asset management. A method of descriptive applied by using questionnaire for data collection and regression to data analysis. The results of the research showed that the quality of apparatus significant and positively correlate. Hence, increasing the quality of apparatus needs to be improved through formal education and relevant technical training. Another thing to do is placement staff has to be in accordance with competence. Regulating factor showed a positive and significant influence and the binding regulations existence become a weighted point in handling regional assets. Information systems factor has a positive and significant impact for assets managements in government of Papua province. Information technology application usage has to be an important part for managing regional assets because of efficient and accurate. Leaders\u27 commitment factor have a positive and significant impact, so that the head of SKPD which is responsible for asset usage has to make written commitment as a pact of integrity. Five factors are to be considered in managing regions assets, so that attention and act are required to increase those five factors as well.
Keyword : assets management, quality of local officials, regulation, information system, leaders commitment, government of Papua provinc
EFISIENSI DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA : SUATU PENERAPAN DATA ENVELOPMENT ANALYSIS DI SEKTOR PENDIDIKAN
Get PDFIn general, the purpose of this study was to assess the efficiency and effectiveness of Papua province public finance management in education sector. The specific purposes were: a) to describe and analyse the tendency in education sector budgeting as well as the outputs and outcomes of education development in Papua provincial government, regencies/municipality in Papua, and Papua as a whole; and b) to assess and analyse the efficiency of budget expenditures in education sector related to outputs and outcomes from the implementation of education development planning. The analysing tool used to assess efficiency and effectiveness of the regional finance was Data Envelopment Analysis (DEA). DEA is presented with correlation and determinant analysis. The study found that there was none from the 29 regencies/municipality in Papua that was identified to achieve efficiency in spending their expenditures simultaneously. Thus, none of these regencies and municipality was ideal, achieving synergy and integration in regional finance management in education sector. This revealed that the majority of regencies and municipality in Papua province encountered serious problems in managing their public finance particularly in education sector such as planning, budgeting, reporting, controlling, monitoring and evaluating. Another finding also showed that there was inadequate development in public expenditures management to achieve targeted outputs/outcomes such as increasing the ratio of numbers of teacher to students, level of graduates from national final examination, and numbers of school participants. However, there was a declining number of illiteracy and an increase of average length of study as well as number of full participation.
Key words: Education sector expenditure, Efficiency, Effectiveness, Data Envelopment Analysi
ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN DI KABUPATEN PEGUNUNGAN BINTANGSTUDI KASUS PADA DINAS PERHUBUNGAN, KOMUNIKASI DAN INFORMATIKA TAHUN 2013-2015
Get PDFThis research entitled Analysis of Planning and Budgeting Conceptency in Pegunungan Bintang District Case Study On Department of Transportation, Communication and Informatics Year 2013-2015. In this research try to analyze consistency between planning and budgeting seen from planning and budgeting document like RKPD, PPAS, and APBD. RKPD (Local Government Work Plan), which is the result of the selection of community aspirations through the Development Planning Council (Musrenbang). Furthermore, RKPD work plan and funding are used as guidance in the budgeting process (budgeting).
Budgeting begins with the preparation of Temporary Budget Priorities and Ceiling (PPAS). The approved PPAS is used as a guideline for the preparation of Regional Revenue and Expenditure Budget Plans (RAPBD) which is then ratified into Regional Revenue and Expenditure Budget (APBD). The results of the analysis are then analyzed using the Planning and Budgeting Consolidation Matrix to see how far the consistency is occurring.
The results of this study indicate that the average level of consistency planning and budgeting in the field of Transportation, Communications and Informatics in Pegunungan Bintang District in 2013-2015 is quite good where the average level of consistency of programs between RKPD and PPAS ranges between 80.00%. While the average level of consistency of activities is 61.98%.
This indicates that the drafting of the plan on PPAS still exists that is not guided by RKPD. The level of program consistency between PPAS and APBD has an average value of 60.64%. While the average level of consistency of activity is 63.19%. The level of planning and budgeting concessions from year to year shows a fluctuating value. In consistency the budget outline has a consistent value. Inconsistencies occur because there are activities that suddenly appear and are not contained in the previous document. This is due to delays in information activities from the central government.
Keywords: Consistency, Planning, Budgetin
ANALISIS POTENSI ASSET DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA JAYAPURA
Get PDFThe purposes of this research were to analyse potentialities of local markets and public transportation terminals as Local-Generated Revenue Sources and the effectiveness and efforts to optimize Local-Generated Revenues. This research was conducted in Jayapura Municipality.
The research variables were facilities in the markets and terminals, terminal levy, payments frequency, and actual revenue from the markets and terminals. A quantitative approach was employed using potentials components and effectiveness ratios which later being analyse descriptively.
The study showed an increase of propensity in the markets’ actual growth of revenues in an average of 11.97% and trends of the terminals’ levies growth in an average of -11.70%. The potential revenues from terminals’ levy were 4.088.502.000 IDR and 1.312.488.000 IDR. Thus, the total potential revenue was 5.400.990.000 IDR. The effectiveness level of actual revenues from markets fees reached 19.30 per cent and the actual terminals levies was 18.64 per cent. Hence, the total effectiveness level of markets and terminals fees was 19.18 per cent. Efforts were the improvements of local officers’ qualities, systems, administrations and working procedures, the corrective planning of local markets and terminals as well as assertive actions. Legal efforts were necessary to shed light on land ownership\u27s to the local markets.
Keywords: Levy, Markets, Terminals, Potential, Effectiveness, Facilities, Tarif