Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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    ANALISIS KINERJA KEUANGAN PT. PAPUA TV DI JAYAPURA

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    Research Objective to find out how much capital capability of PT.Papua TV. Jayapura., How much management ability of PT.Papua TV. Jayapura. How much acceptance ability of PT. Papua TV. Jayapura. How much Comparison of Operational Cost to Operating Income (BOPO) from PT.Papua TV. Jayapura. And How much Loan to Deposit Ratio (LDR) from PT.Papua TV. Jayapura. The method used is Camel model analysis using data of period 2010-2013. TV Health Level Analysis Results. Papua based on Camel Model that is (1). Capital Adequacy Ratio (CAR) approach for 2011 through 2013 Healthy Capital of Papua TV Capital (2) Net Profit Margin (NPM) approach, 2011 to 2013 Healthy Papua TV financial management (3) Return on Asset (ROA) , the financial condition of Papua TV in 2013 is healthy because the assets in question are still greater than the profit. (4) The Operational Cost Approach to Operational Income BOPO.Tahun 2013 BOPO Papua TV is 332.6 bigger than 95.92% which means the oparasional cost (5) Loan to Deposit Ratio (LDR) explains that the financial condition of Papua TV can not be measured healthy category or unhealthy because of PT. Papua TV is not a BUMD engaged in credit so that for LDR analysis can not be measured. Keywords: Financial performance, capital capability, management, revenue, and Operating Incom

    POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN YAHUKIMO

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    This research aims to understand how large potential taxes and retribution at the Yahukimo regency. This research using the five taxes and retribution benchmark, namely the growth, economy efficiency, justice, ability to carry out, and conformity as income. By measuring the variables of the potential or not potential in accordance with the specified criteria. The result showed the that variables of economy efficiency, justice, and conformity as income are consistent the taxes and retribution potential in Yahukimo regency. On the variable of economy efficiency concluded that tax charges relatively small, while the threat to the entrepreneurs is the uncertainty neighborhood caused the price increases. Variable of justice concluded that taxes has done in a fair and appropriate with area and the owners capital. Variable of conformity as income is to compare regional regulations with Taxes and Retribution Law, so the results obtained that taxes has in accordance with the rules. While the Growth and the ability to carry out have varying results, taxes and retribution that is quite potentially, potentially or not potentially. Keyword: Growth, economy efficiency, justice, ability to carry out, conformity as incom

    FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP

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    This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization

    AN ANALYSIS OF MANAGEMENT OF FAMILY HOPE PROGRAM FOR POOR HOUSEHOLDS IN JAYAPURA MUNICIPALITY

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    One of government policies to alleviate poverty was through a Family Hope (Keluarga Harapan) Program. This Family Hope Program delivered cash grants to poor households who met some certain conditions and criterion. This was to improve the well-being and education of Family Hope’s recipients and members of family. This study intends to review and analyse Planning, Budgeting, Implementation and Evaluation processes of Family Hope Program in the municipality of Jayapura. This Research used a descriptive statistics. The study found that the planning process of Family Hope Program was prepared by Government of Jayapura Social Work Unit. Also, the budget came from the central government through Ministry of Social Affairs. The Family Hope Program grants payment was made through Post Office in Jayapura. Meanwhile, the evaluation for Family Hope Program arranged Provincial Government through its Social Work Unit, the Ministry Of Social Affairs and National Development Planning Agency Key Words :Poverty, Family Hope Program, Prerequisite Cash Grant

    ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

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    The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region\u27s autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficienc

    PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA PEGAWAI DENGAN PEMBERIAN INSENTIF SEBAGAI VARIABEL MODERASI

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    This research attempts to: (1) is there a significant relation between the incentives and the performance of civil servants at the secretariat of the Jayawijaya regency, (2) is there a significant relation between the discipline and the performance of civil servants in secretariat of Jayawijaya regency, (3) is there a significant relation in motivation to the performance of civil servants by the provision of incentives for moderating variable, and (4) is there a significant relation between the discipline to the performance of civil servants by the provision of incentives for moderating variable. The data used was primary data from the questionnaire distributed to civil servants within the regional secretariat of Jayawijaya regency year of 2015 with 55 of respondents. The analysis method is moderated regression analysis (MRA). Based on the results known that working motivation had a positive and significant impact on working performance of employees; discipline have a negative and insignificant influence on the performance of civil servants; working motivation moderated by the provision of incentives or the granting of additional income have a negative and insignificant influence on the performance of civil servants; the discipline that moderated by the provision of incentives or the granting of additional income had a positive impact but not significantly to working performance of employees. Keyword: motivation, discipline, incentive, performance, Jayawijaya regenc

    KEMANFAATAN PROGRAM/KEGIATAN PEMBANGUNAN DI KOTA JAYAPURA

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    In general, the objective of the study is to analyze the impact of development through physical activities undertaken by Jayapura City Government in 2015 against beneficiaries. The method used is an explanatory analysis. Quantitative descriptive statistical research into the form of measures of concentration, frequency distribution, cross tab analysis. Based on the results from the evaluation of programs / activities undertaken by Jayapura City Government in 2015, it can be concluded that: (1) The median financial and bodily realization through the use of local government budgets in 2015 is quite good because the realization of more than 93 percent ; (2) The General Allocation Fund is the largest source of funds used by Jayapura City Government in the implementation of development through bodily activities in 2015; and (3) The mean community assessing the implementation of development through programs / activities undertaken by the Jayapura City Government through DAK, DAU, DAU / DAK, DID and OTSUS Fund has been optimally and felt useful by the community. While only a small percentage of respondents stated that programs / activities undertaken by the local government have not been beneficial to the improvement to the community economy in Jayapura City. Keywords: development evaluation, program / activity benefi

    MAKNA TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DAERAH

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    This article explained transparency sets as a public policy to overcome asymmetric information in regional public finance that could lead to low public trust to local governments.. This referred to issues in local governments’ transparency such as defining the transparency, pressures for transparency, resistant behaviors, impacts of low transparency and alternative policies to improve financial transparency in Papua. Key words: transparency, regional finance, special autonomy

    FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)

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    The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses. The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditur

    FAKTOR-FAKTOR YANG MEMPENGARUHI KEMANDIRIAN DAERAH KABUPATEN TELUK BINTUNI TAHUN 2010-2015

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    Economic development is an attempt to support one of national priorities, namely accelerate economic recovery and strengthen the sustainable economic development system based on the people\u27s system. These priorities determination base on issue and facing challenges and the policy in economic development in short term and medium term as well (Propenas 2012-2014). This study attempts to analyze the fiscal dependency level of Teluk Bintuni regency with the central government viewed from local fiscal decentralization degrees. Second, to analyze the influence of vehicle taxes on local revenue, which is regional potency to develop local fiscal independency. This research uses secondary data (time series) from year 2010 to 2014. This data analyzed in linear regression. Based on the calculation the transfer variable (x1) shows calculated t of 3,659; the number of vehicles wheels 4 or more (x2) shows calculated t of 3,595; the number of vehicles wheels 2 (x3) shows calculated t of 4,140; and regional investment (x4) shows calculated t of 4,595; with the significance level smaller than 0,05 so it can be concluded that the variables partially free and significant impact on the local revenue Teluk Bintuni regency. The f value of 23,468 (23,468 > 9,12) with the significance of 0,000 ( 0,000 < 0,05 ) that can be concluded that four independent variables which are the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and investment, together affecting the local revenue of Teluk Bintuni regency. Local revenue Teluk Bintuni regency can be explained by variation of the four independent variables: the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and local investment of 96,9 percent. Keyword: regional independency, tax, retribution, gross domestic regional produc

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