Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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PENGARUH KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN ASISTENSI KEUANGAN SEBAGAI VARIABEL MODERASI ( Studi pada Pemerintah Kabupaten Intan Jaya )
Full text linkThis research aims to examine the influence of apparatus competency and internal control systems on the quality of financial reporting. As well as testing the influence of apparatus competency and internal control systems on the quality of financial reporting which is moderated by financial assistants in the Intan Jaya Regency government. The independent variables used are the influence of Apparatus Competence, Internal Control System. The moderating variable is financial assistance, while the dependent variable is the quality of financial reporting. The sample for this research is people who are employees who have authority in the field of accounting or finance, totaling 83 respondents. The analytical tool in this research uses SPSS 23. This type of research is causality, namely testing the influence of independent variables on the dependent so that researchers use Moderation Regression Analysis (MRA). So the results of this research must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test and Heteroscedesity Test. The results of this research partially show that Apparatus Competence and Internal Control Systems have an influence with significance values of 0.000 and 0.000 respectively. Meanwhile, Financial Assistance was unable to moderate the influence of Apparatus Competency and Internal Control Systems on the Quality of Financial Reporting with respective significance values of 0.857 and 0.14
PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH
Full text linkThis study aims to analyze the effect of human resource capacity, utilization of Information Technology, and financial supervision on the quality of regional financial reporting in Yapen Islands regency. The quality of regional financial reporting is an important aspect in demonstrating transparency, accountability, and financial credibility of local governments. The research method uses a quantitative approach with data collection techniques through questionnaires. Respondents in this study is the financial SKPD Yapen Islands regency government totaling 49 people. The results of data analysis showed that human resource capacity has a significant influence on the quality of regional financial reporting. The more skilled, experienced, and trained human resources in the financial reporting process, the better the quality of reporting produced. However, the use of technology has no effect on the quality of regional financial reporting. Finally, financial supervision has also been shown to have a strong influence on the quality of regional financial reporting. When supervision is carried out Strictly and continuously, the potential for errors and fraud in reporting can be suppressed, so that the quality of reporting becomes better. Based on these findings, it is recommended that local governments pay more attention to improving human resource capacity through training and development, strengthening the use of Information Technology, and improving financial supervision systems to improve the quality of regional financial reporting. Thus, regional financial reporting will be more reliable, and people can have greater confidence in regional financial management
Analisis Pengelolaan Dana Hibah Kepada Polri Di Kota Jayapura Tahun 2022: (Studi Kasus Batalyon A Pelopor - Sat Brimob Polda Papua)
Full text linkGrant aid expenditure is one of the expenditure accounts in the Regional Revenue and Expenditure Budget (APBD) which attracts public attention and often becomes the headline in the mass media. This is because there are many parties who need this grant assistance and there are many interests that can be accommodated, both for the welfare of society and certain political interests. Based on the principle of decentralization, regional governments regulate and manage government affairs which fall under regional authority in the system of the Unitary State of the Republic of Indonesia. Regional governments, to be able to carry out government affairs which fall under their authority, are given financial powers in the context of funding government affairs which fall under regional authority (Law No. 32 of 2004). Presidential Decree No. 74 of 2001 concerning Procedures for Supervising the Implementation of Regional Government, Article (16) states that regional government supervision is an activity process aimed at ensuring that regional government runs in accordance with plans and provisions of applicable laws and regulations. The aim of providing grants is to maintain public security and order; enforce the law; as well as providing protection, guidance and services to the community in order to maintain domestic security and order
Pengaruh Belanja Daerah Terhadap Pembangunan Manusia di Pulau Sumatera Tahun 2019-2023
Full text linkThis study aims to test and see whether regional spending with capital expenditure indicators has an influence on human development with the Human Development Index (HDI) indicator on the island of Sumatra in 2019-2023. Secondary data is used with data collection techniques, namely through documentation of publication data sourced from several official websites of government agencies such as the Central Statistics Agency (BPS) for Human Development Index (HDI) data and the Directorate General of Fiscal Balance (DJPK) for capital expenditure data in all provinces on the island of Sumatra from 2019-2023. The data analysis technique used is simple linear regression. The results obtained show that capital expenditure has a significant negative effect on the Human Development Index (HDI) on the island of Sumatra. Also, the results of the coefficient of determination of capital expenditure have an effect of 0.080 equal to 8 percent on the Human Development Index (HDI). This means that 8 percent of human development (HDI) is influenced by regional expenditure (capital expenditure). While the remaining 92 percent is influenced by other factors not examined.
Keywords: regional expenditure, capital expenditure, human development, HDI
 
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa Di Distrik Manokwari Utara Provinsi Papua Barat (Studi kasus pada 5 desa di Distrik Manokwari Utara)
Full text linkTujuan dari penelitian ini adalah untuk menganalisis hubungan kepemimpinan Kepala Desa, sumber daya manusia, kerjasama Perangkat Desa, partisipasi masyarakat, Peraturan Pemerintah, dukungan pemerintah, dan Budaya terhadap pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I pada Distrik Manokwari Utara. Pengujian pada sampel sebanyak 150 responden. Metode sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan wawancara langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Logistik Multinomial. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I adalah bervariasi. Artinya bahwa permasalahan yang terjadi dalam proses Pengelolaan ADD pada kelima desa tersebut berbeda – beda. Kepemimpinan Kepala Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, dan Yoom I. Kapasitas sumber daya manusia berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Pami. Kerjasama Perangkat Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Pami, dan Yoom I. Partisipasi masyarakat berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Bremi dan Pami. Peraturan Pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Inoduas, dan Pami. Dukungan pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Inoduas
IMPLEMENTASI SISTEM KEUANGAN DESA; PENINGKATAN KINERJA APARATUR DESA KAMBINGAN BARAT, KABUPATEN SUMENEP
Full text linkThis study aims to determine the benefits, as well as improve the performance of West Kambingan Village Apparatuses in the implementation of the SisKeuDes application. The SisKeuDes application is an application that can assist the Village Government in managing village finances. This research method uses a qualitative descriptive approach. Determination of informants using the interview method and selected informants based on the criteria of need. Informants in this study included village heads, village secretaries, chief of finance and village operators. The research data was obtained from interviews and observations. The results of the study show that the SisKeuDes application is very useful and helps the work of village officials. Village financial management becomes more effective and efficient so as to improve the performance of the Kambingan Barat Village Apparatus.
Keywords: Village Government, Financial Management, SisKeuDes Application, Village Apparatu
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN PIMPINAN DALAM MENYUSUN LAPORAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN WAROPEN
Full text linkLaurina Sawaki: The influence of the quality of human resources and the commitment of leaders in the preparation of regional financial statements within the local government of Waropen Regency. Supervisor I: Balthazar Kambuaya, Supervisor II: Siti Rofingatun.
The purpose of this study was conducted to: Obtain empirical evidence of the influence of Human Resource Quality and Leadership Commitment in the Preparation of Regional Financial Statements within the Local Government of Waropen Regency. This research was conducted within the scope of Waropen Regency government. The sampling technique in this study was purposive sampling. The type of data used is quantitative data and the source data is obtained directly from a sample of informants using the help of research questionnaires. Data analysis and hypothesis testing using multiple linear regression analysis using SPSS software for windows.
The results showed that: (1) Partially, the Quality of Human Resources (X1) and Leadership Commitment (X2) had a significant effect on the preparation of Regional Financial Statements (Y) within the Waropen Regency government. (2) Simultaneously, the Quality of Human Resources (X1) and Leadership Commitment (X2) have a significant effect on the preparation of Regional Financial Statements (Y) within the Waropen Regency government.
Keywords : HR Quality, Lead Commitment, Report Preparation Finance
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompotensi Sumber Daya Manusia Sebagai Variabel Moderasi (Study Empiris Pada Kabupaten Waropen)
Full text linkThe purpose of this study was to analyze: (1) analyze the effect of the Regional Financial Accounting System Implementation on the Quality of Financial Statements of the local government of Waropen Regency; (2) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency; (3) Analyze the effect of the implementation of the Regional Financial Accounting System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable; (4) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable. This research was conducted within the scope of Waropen Regency 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 data. The data analysis used in this study was Moderated Regression Analysis (MRA) which was carried out using SPSS software.
The results showed that: (1) the significance value of the variable Application of the Regional Financial Accounting System was 0.048 > 0.05 so that it could be concluded that the Regional Financial Accounting System did not affect the Quality of Local Government Financial Statements; (2) the significance value of the Internal Control System variable is 0.043 > 0.05 so that it can be concluded that the Internal Control System does not affect the Quality of Local Government Financial Statements; (3) the significance value of the interaction variable between the Application of the Regional Financial Accounting System and the Competence of Human Resources of 0.299 > 0.05 so that it can be concluded that the Competence of Human Resources is unable to moderate the effect of the Application of the Regional Financial Accounting System on the Quality of Local Government Financial Statements; (4) the significance value of the interaction variable between the Internal Control System and Human Resource Competence is 0.063 > 0.05 so that it can be concluded that Human Resource Competence is unable to moderate the influence of the Internal Control System on the Quality of Local Government Financial Statements
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Badan Pengelolaan Keuangan Dan Asset Daerah (BPKAD) Provinsi Papua
Full text linkThe aim of this research is to analyze the factors that influence the accountability of government agency performance at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province.
This research is a type of quantitative research with the population used being employees at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province, totaling 187 employees. Based on the calculation of the sampling technique using the Slovin formula, the number of samples determined was 65 employees. The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables and one dependent variable.
The results of the analysis show that, the information system, internal control system and clarity of budget targets simultaneously influence the accountability of the performance of regional government agencies in the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. The information system, internal control system and clarity of budget targets partially influence the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. Clarity of budget targets has a dominant influence on the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province
PENGARUH TINGKAT KONTRIBUSI PAD DAN DANA TRANSFER TERHADAP BELANJA MODAL PADA PEMDA KABUPATEN MIMIKA
Full text linkAbstract  This study aims to see the effect of the level of contribution of local revenue (PAD), Transfer Funds on Capital Expenditures in the Regional Government of Mimika Regency during the period 2011-2022 with the method of analysis technique used is regression error correction model (ECM), The results showed the level of contribution of local revenue had no effect in the long term, but had a significant effect in the short term on capital expenditure as shown by the T-Statistic value of 2.753 with p-value <0.05. Meanwhile, the Transfer Fund has a significant effect both in the long term with a T-Statistic value of 1.457 and for the short term has a T-Statistic value of 4.292 with a p-value < 0.05 Where for the R-Square value for the long term of 0.828 or 82.8% and for the short term has an R-Square value of 0.769 or 76.9%.Keywords: PAD Contribution Rate, Transfer Funds, Capital Expenditure Abstrak Penelitian ini bertujuan untuk melihat pengaruh tingkat kontribusi pendapatan asli daerah(PAD) ,Dana Transfer terhadap Belanja Modal pada Pemerintah Daerah Kabupaten Mimika selama periode 2011-2022 dengan metode teknik analisis yang digunakan adalah regresi error correction model (ECM), Hasil penelitian menunjukan Tingkat Kontribusi Pendapatan Asli Daerah tidak berpengaruh dalam jangka panjang, namun signifikan berpengaruh dalam jangka pendek terhadap belanja modal yang ditunjukan melalui nilai T-Statistik sebesar 2.753 dengan p-value < 0.05. Sementara untuk Dana Transfer berpengaruh secara signfikan baik dalam jangka panjang dengan nilai T-Statistik sebesar 1.457 dan untuk jangka pendek memiliki nilai T-Statistik sebesar 4.292 dengan p-value < 0.05 Dimana untuk nilai R-Square untuk jangka panjang sebesar 0.828 atau sebesar 82.8% dan untuk jangka pendek memiliki nilai R-Square sebesar 0.769 atau sebesar 76.9%.Kata Kunci :Tingkat Kontribusi PAD, Dana Transfer , Belanja Moda