Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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PENGARUH PENYALURAN KREDIT, PENYERAPAN TENAGA KERJA DAN BELANJA PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DAN KEMISKINAN DI KABUPATEN/ KOTA PROVINSI KALIMANTAN BARAT
Full text linkAdapun tujuan dari penelitian ini ialah menganalisis dampak program KUR terhadap pertumbuhan ekonomi dan tingkat kemiskinan kabupaten/ kota di Provinsi Kalimantan Barat. Jenis metode yang digunakan dalam penelitian ini adalah dengan menggunakan metode deskriptif-kuantitatif. Adapun data berjumlah 126, yaitu dari tahun 2013 sampai dengan tahun 2021 (14 kabupaten/ kota). Selanjutnya metode dan alat analisis yang digunakan ialah metode data panel, uji asumsi klasik, analisis jalur dan pengujian hipotesis. Alat bantu dalam mengelolah data dengan menggunakan program eviews versi 10.0. Hasil analisis data menunjukkan bahwa 1) KUR berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi, 2) Pertumbuhan Ekonomi berpengaruh negatif dan signifikan terhadap Kemiskinan, dan 3) KUR berpengaruh negatif dan signifikan terhadap Kemiskinan
ANALYSIS OF LEJO PUTERI MAS WOVEN FABRIC BUSINESS ON THE ECONOMY OF THE PEOPLE OF BENGKALIS REGENCY, RIAU
Full text linkThis study aims to determine the impact of the Lejo Mas woven cloth business on the community\u27s economy in Sebauk Village, Bengkalis District, Bengkalis Regency. data was carried out using interviews and documentation methods, and data analysis techniques were carried out using primary data and secondary data, the results of the research showed the impact felt by the community on the development of the Lejo Puteri Mas Woven Cloth business, is hoped that the per capita income of the community will also increase so that the Lejo Puteri Mas Woven Cloth business can have a significant impact on the economy of the Sebauk village community. The economic growth of the people in Sebauk Village is getting better developing the economy by utilizing the local potential they have. It is hoped that the per capita income of the community will also increase so that the Lejo Puteri Mas woven cloth business can have a significant impact on the economy of the people of Sebauk Village
OPTIMALISASI PEMANFAATAN ASET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH: Studi Kasus : Badan Pengelola Keuangan dan Aset Daerah Kota Jayapura
Full text linkABSTRACT
In these recent years (2019-2022) the Local Revenue (LR) of Jayapura City is so volatile. This research has two purposes which is (1) Analyze the local property assets utilization that contributes the Local Revenue of Jayapura City; (2) Analyze the best strategy of local property assets utilization to increase the local revenue of Jayapura City Government. This research was conducted within the scope of Jayapura City government. The sampling technique is carried out using pusposive sampling techniques. The type of research data used in this study is a type of quantitative descriptive data. The data analysis used in this research was Contribution Analysis (Minister of Internal Affairs Decree No. 690.900.327,2015) which was carried out using Microsoft Excel. SWOT analysis was used to identify the exact strategy to optimize the local property assets utilization that expected will increase the Local Revenue of Jayapura Government
The results showed that: (1) the local property assets utilization that contributes Local Revenue of Jayapura City in 2019-2022 could not exceed 2%. This number was classified in “very low” criteria and much lower than regional tax that able to contributes more than 78%. (2) There are two exact strategies to optimize local property assets utilization of Jayapura City. Firstly, Weakness reduction by enhance the performance of government officer and secondly, maximize the Opportunity by improve the partnership with the third parties.
Keywords: Local Revenue, local property assets utilization, Contribution Analysis, Strateg
Efektivitas Dan Efisiensi Belanja Daerah Untuk Pembangunan Manusia Dan Pengentasan Kemiskinan Di Provinsi Papua
Full text linkThis study aims to analyse the effectiveness and efficiency of regional spending on human development and poverty alleviation in Papua Province. We conducted this research in the context of districts and cities across Papua Province. The study utilized secondary data sourced from the Central Statistics Agency of Papua Province and the Ministry of Finance of the Republic of Indonesia, covering the period from 2010 to 2022. The data analysis method employs data envelope analysis (DEA) to measure the efficiency level of regional spending, as well as panel data regression analysis to analyse the effectiveness and influence of regional spending on human development and poverty alleviation. The study\u27s findings show that, in general, regional spending in districts and cities throughout Papua Province is inefficient. Only a few districts and cities efficiently allocate regional spending for human development and poverty alleviation. Furthermore, the average regional expenditure is effective and has a positive effect on the human development index in districts and cities throughout Papua province; only Jayapura city has a significant effect on the human development index. While the average regional expenditure is effective and has a negative effect on the percentage of poor people in districts and cities throughout Papua province, only Intanjaya, Jayawijaya, and Nduga districts have no significant effect on the percentage of poor people
LITERATURE REVIEW: ACCOUNTABILITY AND THE CONCEPT OF VALUE FOR MONEY IN REGIONAL FINANCIAL MANAGEMENT IN INDONESIA
No full textAbstract
This research aims to provide reflections regarding accountability and the concept of value for money in regional financial management in Indonesia. The method used in this research is charting the field. Samples were taken from 55 accredited journals in Indonesia and 59 articles were obtained during 2018-2023. The results of this research show that the actual implementation of accountability and the concept of value for money in regional financial management has been partially maximized. The novelty of this research is examining accountability and the concept of value for money in regional financial management in Indonesia using the charting the field method.
Keywords: Accountability, Value for Money, Regional Financial Management, Public Sector, Accounting Researc
ANALISIS PENGARUH TINGKAT PENDIDIKAN, BELANJA MODAL & SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) TERHADAP PERTUMBUHAN EKONOMI DI KALIMANTAN BARAT
Full text linkPenelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan yang direfleksikan rata-rata lama sekolah, pengeluaran pemerintah yang direfleksikan oleh belanja modal, dan efektivitas perencanaan anggaran pemerintah daerah yang direfleksikan oleh SiLPA terhadap pertumbuhan ekonomi yang terjadi di kabupaten/kota di Kalimantan Barat. Menggunakan pendekatan regresi data panel terhadap 14 wilayah kabupaten/kota selama periode 2016-2021, ditemukan bahwa : (1) tingkat pendidikan berpengaruh negatif dan signfiikan terhadap pertumbuhan ekonmi; (2) belanja modal berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi; (3) SiLPA berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi. Berdasarkan uji simultan, seluruh variabel dependen diatas berpengaruh signifikan terhadap pertumbuhan ekonomi kabupaten/kota di Kalimantan Barat
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tolikara
Full text linkThis study aims to analyze the factors that affect the value of financial reporting information. Factors that affect the value of financial reporting information are measured by variables of human resource quality, information technology utilization, internal control systems, regional financial supervision.
The research approach used is associative. The sampling technique used in this study was a saturated sample with the number of respondents as many as 60 people at the Regional Financial and Asset Management Agency of Tolikara Regency. Data collection is carried out by distributing questionnaires. Data analysis using multiple linear regression with the help of SPSS.
This study provides results that partially human resources, the use of information technology and regional financial supervision do not have a significant effect on the value of financial reporting information, while the internal control system has a positional effect on the value of financial reporting information. Human resources, internal control systems, the use of technology and information, and regional financial supervision simultaneously affect the value of financial reporting information
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA JAYAPURA
No full textThis study aims to determine the influence of the internal control system and organizational commitment on the quality of financial statements of the local government of Jayapura City. The type of research used in this study is using quantitative methods. The sampling technique in this study used purposive sampling techniques with a sample of 50 people.The research instrument is in the form of a questionnaire. The results of this test prove that simultaneously the Internal Control System and Organizational Commitment affect the Quality of the Financial Statements of the Local Government of Jyapura City. And partially, Internal Control System Variables and Organizational Commitment Variables affect the Financial Statement Quality Variables. Keywords: Internal Control System, Organizational Commitment and Quality of Financial Statements
Ekonomi Yang Inklusif Dan Berkelanjutan: Analisis Keuangan Daerah, Kemiskinan, Dan Teknologi Untuk Mewujudkan SDGS 2030
Full text linkSustainable Development Goals (SDGs) emerge as a universal commitment to address social issues, prioritize inclusive economic growth, and reduce inequality. Local governments become the main pillar in achieving the 2030 SDGs, alongside other factors such as GDP per capita and economic inclusivity by emphasizing regional equity and enhancing local self-reliance. This research analyzes the impact of regional finances, poverty, and technology on economic growth to achieve an inclusive and sustainable economy. The data is sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance for the years 2020-2022, covering all provinces in Indonesia. Using panel data regression (fixed effect model), the test results find that local revenue, revenue-sharing funds, and technology positively impact per capita economic growth, while poverty shows a negative influence. The implications of these findings highlight the need for a comprehensive study related to the implementation of fiscal decentralization and technology investment to achieve the 8th goal of the 2030 SDGs
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PROVINSI D.I YOGYAKARTA
Full text linkPenelitian ini bertujuan untuk melihat pengaruh jumlah penduduk, pajak daerah, inflasi dan jumlah wisatawan terhadap pendapatan asli daerah (PAD) di Provinsi D.I Yogyakarta Tahun 2010-2022. Data dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi seperti Badan Pusat Statistik (BPS), data pemerintah provinsi dan data dinas pariwisata D.I Yogyakarta. Teknik analisis data yang digunakan adalah regresi linear berganda pada aplikasi E-Views 12. Hasil penelitian menunjukkan bahwa secara parsial jumlah penduduk, pajak daerah dan jumlah wisatawan berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta. Sedangkan variabel inflasi berpengaruh negatif dan signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta. Dan secara simultan jumlah penduduk, pajak daerah, inflasi dan jumlah wisatawan berpengaruh signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta.
Kata kunci: pendapatan asli daerah, jumlah penduduk, pajak daerah, inflasi, jumlah wisatawan