Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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PENINGKATAN PENDAPATAN ASLI DAERAH DALAM RANGKA OTONOMI DAERAH MELALUI POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN JAYAPURA
Full text linkThis study aims to analyze local revenue potential of Jayapura regency sourced from local taxes and levies, and identify the obstacles faced so that the contribution has not yet been effectively implemented and also the strategies to overcome the constraints in order to increase local revenue (PAD) through the potential of local taxes and levies.
The research was using cluster sampling and simple random sampling methods. Data gathering technique in this research was interview, qusionary, and literature study. Type and a source of the data were primary and secondary data.
The result of this research showed that the regional taxes and levies collection in Jayapura regency have not yet optimal, so that the contribution to PAD are still relatively low. Whereas this region has great tax potential, especially duties on land and building transfer (BPHTB), hotel tax, restaurant tax, parking tax, and non rock and metal taxes, which were not excavated optimally. Similarly local levies which has large potential, particularly the health service levy, disturbance permit, and garbage service. Hence, immediately effective strategy implementation to improve the charges result according to available potentials, that are able to encourage significantly PAD increase in the future.
Keyword: local revenue (PAD), obstacle factors, local taxes and levies potential increasing strategie
THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS
No full textThe purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses.
The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units.
Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Unit
PERENCANAAN PARTISIPATIF DENGAN PENDEKATAN FENOMENOLOGI DI DISTRIK KOMBUT KABUPATEN BOVEN DIGOEL
Full text linkThis study aims to describe and analyze participatory planning processes as well as describe the representation of all stakeholders in participatory planning in Kombut District of Boven Digoel Regency. This research is a qualitative research with phenomenology approach and data collection technique done by field observation, interview, document review and literature review and empirical study. Informants in this study are village officials and community leaders. Research findings related to participatory planning revealed that the implementation of village-level development planning more done in formalities and not all stakeholder components are fully involved in the implementation of village level meetings and still found the government dominance in setting the program. While other findings related to participatory planning in community infrastructure development participate because there is income or wages earned to look reasonable but also at the same time apprehensive, on the other hand the government is considered failed in increasing community participation. Here, positive findings of participation can be said either that the community has been sensitive to the phenomenon and the reality that is happening around them, and even has provided input to the government for it.
Keywords: Participatory Plannin
FAKTOR-FAKTOR YANG MEMPENGARUHI PENATAUSAHAAN BARANG MILIK DAERAH DI KABUPATEN YAHUKIMO
Full text linkThis study aims to identify determinants in managing the goods for local government in Yahukimo regency. The research question designed was what were the determinants of the goods for local government management? The aspects in this research comprised of; 1) bookkeeping, inventory and reporting which were based on registration process of the goods for local government; and 2) the recording that is based on category and codification of the goods for local government.
The management of goods for local government is mandated under the Regulation of Ministry of Home Affairs no. 17 in 2007 titled Technical Management of The Goods for Regional/Local Governments. According to this regulation, the goods for local government management is defined as assets management activities that are consist of bookkeeping, inventory and reporting for goods of local governments in Indonesia.
A qualitative research method was applied to obtain descriptive data. An in-depth interview technique was used to collect qualitative data through interviewing key informants. The key informants were selected based on their major involvement in managing goods of the local governments in 5 local agency units in Yahukimo regency. The 5 local agencies were from Forestry, Health, Agriculture, Fishery and Plantation Service, the Regional Secretariat and Financial and Assets Management Agency in Yahukimo Regency.
The results of this research revealed that the management of goods for local government in Yahukimo regency was ineffective as mandated by the Regulation of Ministry of Home Affairs no. 17 in 2007. There were some factors of which determining this ineffectiveness. The limitations of human resources in terms of the qualities as well as quantities, the constraints of budget for the goods management, and low coordination within local government agencies were some of the identified caused of the ineffectiveness. From the inventory management context, the causes of ineffectiveness were the low number of staff for inventory, the unavailability of costs for inventory and the low skillful treasurers for government goods. Meanwhile, the reasons of low goods management reporting were the absence of punishments and rewards systems, the low human resources capacities in regards with government goods treasurers, and low commitments from managers of the local government regarding trainings to empower their staff.
Key words: management of goods for local government, Yahukimo regenc
PENGARUH TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL MODERASI
Full text linkThe Influencing of Public Policy Transparency for Improving the Capability on Budget Public Participation for the Member of Parliaments by Using Moderation Variable. (Case study of Member of Parliament Keerom). The purpose of the study was to investigate the effect of public policy transparency on improving the understanding of Member of Parliament in relation to public budgeting. Survey was conducted to obtain data where the author distributed questionnaires to the respondents. By using regression equation, the study found that the influencing of transparency public policy on the capability of the Member of Parliaments was a significant where indicated the t value (1.350) higher than t table (0.188) with the significant level 0.05. In addition, the influencing of community participation as variables moderate and transparency in public policy showed that there was a positive relationship between transparency public policy and capability of the Member of Parliament on budget
AN ANALYSIS OF REGIONAL ECONOMIC GROWTH AND CAPITAL EXPENDITURE ON SELF-GENERATED REVENUE IN SUPIORI REGENCY
Full text linkThe purpose of this research is to evaluate the effect of the economic growth and the capital expenditures on self-generated revenue of Supiori Regency during 2008 to 2014 partially and simultaneously. This research was a causative research aims to test hypotheses and explain the phenomenon in relation of the research variables. Data collected was from secondary sources such as government publication documents comprise of economic growth information, the amount of capital expenditures, and the region self-generated revenue. The population in this study was Audited Budget Realization Report and economic growth of Supiori Regency and Papua Province from 2008 to 2014. While the sample consisted of economic growth information based on accepted prices, capital expenditures and self-generated revenue of Supiori Regency and Papua province from 2008 to 2014. All these data being analyzed used a classical assumption test and path analysis.
According to the analysis, the results showed that the economic growth of Supiori Regency has a positive and significant effect on self-generated revenue of Supiori partially and simultaneously in 2008 to 2014. While the allocation for capital expenditures from 2008 to 2014 has positive effect but not significant on the regional self-generated revenue in Supiori partially and simultaneously. Also, the allocation of capital expenditure and the economic development from 2008 to 2014 have positive but not significant effect on the regional self-generated revenue in Supiori partially and simultaneously. As can be seen from the pattern of correlation from each variables, this study concluded that the capital expenditures was not the intervening variables to the progress of the region self-generated revenue in Supiori Regency.
Keywords : Self-Generated Revenue, Economic Growth, Capital Expenditur
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI ASET TETAP PEMERINTAH KABUPATEN JAYAPURA
Full text linkThis research aims to analyze the influence of asset management on the level of optimizing fixed assets (land and building) in local governments of Jayapura regency. Using purposive sampling method the sample to this research is 48 respondents. The variables are assets inventory, legal audit assets, asset valuation, and supervision and assets control.
According to the results using the multiple linear regression showed that individually inventory assets proven has a positive and significant impact on optimizing fixed assets (land and building) which means in accordance with hypothesis, individually legal audit assets not proved has a positive and significant impact on the level of optimizing assets fixed (land and building) which means not in accordance with hypothesis, individually asset valuation proven have had a positive and significant impact on the level of optimizing assets fixed (land and building), supervision and control assets proven have positive and significant impact on the level of optimizing assets fixed (land and building). While the simultaneous analysis results show that the four variables namely inventory of assets, audit legal assets, asset valuation, supervision and assets control proved significant / give positive response to the level of fixed ground asset optimality (land and building) this is proven by the value of F count > F table.
Keyword: assets inventory, assets legal audit, assets valuation, assets supervision and control, optimizing fixed assets (land and building)
ANALISA PUBLIC FINANCE MANAGEMENT KABUPATEN MERAUKE
Full text linkIn the era of regional autonomy, managements in local governments set out accountability and transparency in managing the regional public finance including planning, budgeting, implementation, administering, reporting, accountable and controlling. As from writer’s observation of development performance in Merauke regency, it revealed that there was inadequate development in reaching the ideal development performance although the management was generally well-managed. This paper applied Public Finance Management analysis technique to analyse primary data. The results showed the overall score was 52% from total statements which including 9 sectors. The highest scores were in the planning, cash management, procurement as well as accounting and reporting areas.
Key words: Public Finance, Management, Accountability