Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Dimediasi Oleh Pengawasan Keuangan Pada Pemerintah Daerah Provinsi Papua
Full text linkThe Effect of Accountability and Transparency on Local Government Performance Mediated by Financial Supervision in the Papua Provincial Government, supervised by Westim Ratang and J. A. Mollet. Thesis for Masters in Regional Finance at Cenderawasih University.The purpose of this research is to know and analyze the effect; 1) Financial accountability for the performance of the regional government of the Papua Province, 2) Financial transparency towards the performance of the regional government of the Papua Province, 3) Financial accountability for the regional financial supervision of the Papua Province, 4) Financial transparency for the regional financial supervision of the Papua Province, 5) Financial accountability, transparency finance and financial supervision affect the performance of the regional government of Papua Province, 6) Financial accountability to the performance of local government through financial supervision of the regional government of Papua Province, 7) Financial transparency of the performance of local government through financial supervision of the regional government of Papua Province and 8) Financial supervision on the performance of the regional government of the Papua Province, 9) Variables that have a dominant influence on the performance of the regional government of the Papua Province.The method used in this research is path analysis. The author uses path analysis (path analysis) because to determine causal relationships, with the aim of explaining the direct or indirect influence between exogenous variables and endogenous variables.The results of the analysis show that: (1) Financial accountability influences regional financial management supervision. (2) Financial transparency affects regional financial management supervision. (3) Financial accountability influences local government performance. (4) Financial transparency affects local government performance. (5) Financial accountability, financial transparency and financial supervision affect the performance of local governments. (6) Financial accountability affects the performance of regional governments through supervision of regional financial management. (7) Financial transparency influences regional government performance through supervision of regional financial management. (8) Supervision of regional financial management affects the performance of regional governments. (9) Accountability has a dominant influence on the performance of the regional government of Papua Province.Â
ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA
Full text linkThe purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government\u27s financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government\u27s financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government\u27s financial reports.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 to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.Â
ANALISIS PEMANFAATAN, PENGAMANAN, DAN PEMELIHARAAN ASET PON XX PAPUA TAHUN 2021
Full text linkThe National Sports Week held in Papua Province in 2021 is supported by the Regional Government with a budget for the construction of supporting facilities sourced from the Regional Revenue and Expenditure Budget. The management of sports facilities in the form of venues is carried out by the Department of Sports and Youth by the area management. The development, utilization and management from the beginning must have been determined by the Government so that the assets built can continue to be maintained and function. This study aims to analyze the Security, Maintenance and Utilization of PON XX Papua in accordance with Government Regulation No. 19 of 2016 concerning Management of State/Regional Property by studying the XX PON Venues located in the City & District of Jayapura. Primary data collection techniques were carried out through interviews and documentation to collect secondary data. Data analysis carried out systematically, obtained the results that all assets that had been granted to the Papua Provincial Government had been developed and utilized properly in accordance with Government Regulations
Analisis Berbagai Faktor yang Berpengaruh terhadap Kinerja Pegawai Dinas Perindustrian dan Perdagangan Provinsi Papua Barat
Full text linkResearch on influence The purpose of this study was to analyze the influence of budgetary participation variables, quality of human resources, internal control systems, and utilization of information technology, on the performance of employees of the Office of Industry and Trade of West Papua Province, which has been carried out. The purpose of this study was to analyze the influence of these four variables on the Performance of the Office of Industry and Trade of West Papua Province. This research was conducted at the Office of Industry and Trade of West Papua Province. The population of this study were 67 civil servant respondents. The sample selection method used was purposive sampling. The analytical method used is hypothesis testing. The results showed that the four variables: the influence of the variable participation in budget preparation, the quality of human resources, the internal control system, and the use of information technology, were positively correlated with the performance of employees at the West Papua Province Industry and Trade Office. Increasing these four variables can encourage increased employee performance
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020
Full text linkThis study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI KOTA JAYAPURA
Full text linkThe objective of this study is to analyses the determinants of the financial management accountability of school operational fund (BOS hereafter) in Jayapura municipality, Papua province. The research method used was a survey with questionnaires. Quantitative analysis using the SPSS analysis tool was used to analyze the data collected in order to test empirically the factors that influence accountability of the management of BOS funds in beneficiary schools in Jayapura City. The results showed that the BOS funds received in Jayapura Municipality in 2019 and 2020 amounted to 24.9 billion which were managed in 14 junior high schools and 54 elementary schools. BOS spending consists of personnel spending, goods and services spending, and capital spending. Data collected from 242 respondents showed that the factors of Transparency, HR Quality, Organizational Commitment, Internal Control System had an effect on the Accountability of BOS funds. The results of the research are to provide empirical factors on the accountable management of BOS funds so that they become technical knowledge for other districts/cities in Papua Province and others in managing their BOS Fund and other public transfer funds
POTENTIAL LOSS PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SESUDAH PEMUTAKHIRAN NILAI JUAL OBJEK PAJAK (NJOP) DI KOTA SINGKAWANG
Full text linkNilai Jual Objek Pajak (NJOP) berbeda jauh dari nilai pasar sehingga mengakibatkan hilangnya potensi (Potential Loss) pendapatan asli daerah (PAD) dari sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Singkawang apabila tidak dilakukan pemutakhiran.  Penelitian ini menggunakan analisis deskriptif dengan metode kualitatif. Teknik pengumpulan data dengan cara survey lapangan, penyebaran kuesioner maupun studi literatur. Hasil penelitian ini menunjukkan bahwa Potential Loss Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Singkawang sangat besar terutama di Kecamatan Singkawang Selatan dan Kecamatan Singkawang Utara. Besarnya Potential Loss PBB-P2 menunjukkan adanya perkembangan pembangunan wilayah namun harus diiringi dengan pemutakhiran data untuk memperkecil potensi kerugian. Kurangnya kesadaran wajib pajak untuk melaporkan perubahan luas pada objek pajaknya merupakan salah satu penyebab Potential Loss PBB-P2 di Kota Singkawang. Namun dalam hal pembayaran PBB-P2 antusias masyarakat sebagai wajib pajak cukup baik dikarenakan layanan yang disediakan oleh Pemerintah Kota Singkawang melalui aplikasi memudahkan wajib pajak saat melakukan pembayaran. Berbagai strategi yang telah dilakukan oleh Pemerinah Kota Singkawang dalam meningkatkan Pendapatan Asli Daerah memberikan dampak yang baik yang telah ditunjukkan dengan adanya peningkatan pendapatan. Akan tetapi, pemerintah harus terus melakukan inovasi lainnya untuk menggali potensi dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2).Kata kunci: Potential Loss, Nilai Jual Objek Pajak (NJOP), PBB-P2, Pemutakhiran data
Financial Performance Analysis and Review of Profitability Ratios at The BUMDes Cahaya Makmur
No full textThe purpose of this study was to determine the financial performance of BUMDes Cahaya Makmur in terms of profitability ratios consisting of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). This type of research is a type of descriptive research using a quantitative approach. The data was obtained from the financial statements of BUMDes Cahaya Makmur in Bakubakulu Village, Palolo District, Sigi Regency for the 2018-2021 period by carrying out data collection techniques through field research, observation, interviews and documentation in the form of photos in BUMDes Cahaya Makmur. The results of data analysis on the profitability ratios of the Cahaya Makmur BUMDes on the Gross Profit Margin ratio in 2018 (95.09% > 24.90%), in 2019 (225.13% > 24.90%), in 2020 (27.75% > 24.90%), and in 2021 (51.91% > 24.90%) with results above the standard until it is said to be quite good even though it has decreased. On the Net Profit Margin ratio of the four years 2018 (95.09% > 3.92%), 2019 (225.13% > 3.92%) and 2020 (27.75% > 3.92%) until 2021 (51.91% > 3.92%) got results that are far above the average value so that it is said to be very good. In the Return On Assets ratio in 2018 (1.07%), in 2019 (1.08%), in 2020 (0.22%) and in 2021 (0.54%) these values are far below the industry standard values Return On Assets (5.98%) so that it has not been used properly, this is the same as the Return On Equity value of the four years, namely 2018 (1.08%), 2019 (1.23%), 2020 (0 .5%) and in 2021 (2.06%) where this value is far below the industry standard Return On Equity (8.32%) which means the results from each year have not been used properly
ANALISIS PENGELOLAAN DANA PEMERINTAH DAERAH DAN KINERJA KEUANGAN PT BANK PAPUA
Full text linkBank Pembangunan Daerah (BPD) Papua merupakan suatu kesatuan yang tidak terlepas dengan perekonomian daerah. Hubungan ini terlihat dari nama daerah asal yang selalu melekat pada tempat BPD didirikan. Lahirnya BPD Papua difungsikan sebagai agen pendorong pembangunan di daerah (regional agent of development). BPD Papua diarahkan untuk menopang pembangunan infrastruktur, UMKM, pertanian, dan kegiatan ekonomi lainnya melalui aktivitasnya sebagai lembaga intermediasi dalam rangka pembangunan daerah. BPD Papua dituntut tetap memainkan peran dalam memberikan fasilitas dana pembangunan daerah, baik proyek investasi maupun modal kerja. Data yang digunakan pada penelitian ini adalah data primer dan sekunder yang diperoleh Annual Report Bank Papua dari tahun 2020 - 2021 yang sudah dipublikasi berupa laporan keuangan. Laporan Tahunan PT Bank Pembangunan Daerah Papua (“Bank Papuaâ€) tahun 2021 ini memuat pernyataan kondisi keuangan, hasil operasi, kebijakan, proyeksi, rencana, strategi, serta tujuan Bank Papua yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH PSAP NO. 01 PADA PEMERINTAH DAERAH KABUPATEN LAMONGAN
Full text linkSetiap pemerintah daerah memiliki kewajiban dalam menyusun dan menyajikan laporan keuangan pemerintah daerah, tak terkecuali Pemerintah Daerah Kota Lamongan. Hal ini sebagai bentuk pertanggungjawaban publik Pemerintah Daerah Kota Lamongan. Dalam laporan keuangan pemerintah daerah tersebut dapat diketahui posisi keuangan dari suatu pemerintah daerah. Laporan keuangan yang disusun harus berdasarkan standar yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian laporan keuangan yang telah disusun oleh pemerintah daerah kota Lamongan dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 01. Penelitian ini merupakan penelitian kualitatif dengan teknik analitis komparatif. Penelitian ini memberikan hasil bahwa Laporan Keuangan yang disusun oleh Pemerintah Daerah Kota Lamongan telah sesuai dengan PSAP No.0