Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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INFLUENCE OF PROVINCIAL FINANCIAL PERFORMANCE ON POVERTY WITH ECONOMIC GROWTH AS INTERVENING
No full textThis study aims to determine the effect of regional financial performance on poverty with economic growth as an intervening variable. The population in this study is 33 provinces in Indonesia for the period 2011-2019. This study uses the PLS-SEM (Partial Least Square-Structural Equation Modeling) model with the WARPPLS 7.0 application by measuring the outer model test, inner model test, model fit test, and variance accounted for (VAF). The results of the research that the ratio of regional independence and PAD effectiveness ratios have no effect on poverty, regional financial efficiency ratios and activity ratios have a significant positive effect and the PAD growth ratio has a significant positive effect. Economic growth has a significant positive effect on poverty. While the results of the indirect effect of economic growth variables do not mediate the effect of financial performance as measured by the ratio of regional independence, PAD effectiveness ratio, regional financial efficiency ratio, activity ratio, and PAD growth ratio to povert
Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia
Full text linkThe purpose of this study is to reveal the level of compliance with compulsory education and health spending in 34 provinces in Indonesia. The method of analysis uses descriptive quantitative decision-making process through testing the assessment criteria. Consideration of the application of the method in the context of the effectiveness of the assessment of results, disclosure of facts with research objectives. The main finding of the study is that 34 provinces in Indonesia have not simultaneously complied with the laws and regulations regarding the allocation of 20 percent of compulsory education spending and 10 percent of health. It is realized that this research is limited in only one period of the fiscal year, besides that it only focuses on health and education. So it is hoped that further research can measure mandatory spending on infrastructure and villages nationally with time series data, the most important thing is whether mandatory spending compliance provides leverage on human development performance in Indonesia
Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat
Full text linkThis study aims to examine and analyze the influence of the capability of the government\u27s internal supervisory apparatus to the level of its constituent elements based on the Internal Audit Capability Model (IACM) on the performance of regional financial management. The population of this study is 135 internal audit practitioners consisting of functional auditors and PPUPD officials at the Regency and City Inspectorate in West Papua Province. The research sample was 103 functional auditors and PPUPD officials at the Regency and City Inspectorates in West Papua Province. The study used primary data through the distribution of questionnaires. The analytical method used is multiple linear regression. The results showed that the APIP Human Resource Management variable partially had a positive and significant effect on the performance of regional financial management. The variables of APIP Roles and Services, APIP Professional Practices, APIP Accountability and Performance Management, Organizational Culture and Relations and Governance Structure partially have a positive but not significant effect on regional financial management performance. The six variables simultaneously have a positive and significant effect on the performance of regional financial management
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN BELANJA BERBASIS KINERJA DI PEMERINTAH PROVINSI PAPUA BARAT
Full text linkThis study aims to determine the effect of partially and simultaneously between Human Resources Competence, Organizational Commitment, and Appreciation on Performance-Based Budgeting in the Regional Organizations of West Papua Province Government. The sample in this study were 96 employees. The analytical tool in this study is multiple linear regression using the SPSS Program.The results showed that; 1) Partially independent variables (HR competencies and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 2). Together / simultaneously Human resource competency variables, organizational commitment, and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 3). The dominant variable influencing performance-based budgeting in the West Papua Provincial Government is the award
Menilik Pengelolaan Keuangan dan Permasalahan Badan Usaha Milik Desa Di Masa Pandemi Covid-19 Studi Kasus: Desa Sarirejo
Full text linkThis research is conducted to evaluate the financial management of village-owned enterprises (BUM Desa) Sari Mulyoin Sarirejo Village. This BUM Desawhich only has been running for two years has become a new experience for Sarirejo Village in managing village economic institutions, especially in terms of finance. This research was conducted through a qualitative approach. Specifically, this study explores the conformity of financial management practices with the applicable regulations, empowerment of village communities, and village independency as a form of success and/or change to be achieved by BUM DesaSarirejo. In addition, the authors also findvariety of problems which would be challengesfor financial management practicesthat are mapped in a fish-bone analysis. On macro level, this study finds that the financial management perfomed have some conformity issues with the applicable regulations, village community empowerment has not been able to fulfill all the indicators, and the level of village independency of Sarirejo Village remains at the lowest level.Penelitian ini bertujuan untuk melakukan evaluasi terhadap pengelolaan keuangan Badan Usaha Milik Desa (BUM Desa) Sari Mulyo di Desa Sarirejo. BUM Desa yang baru berjalan dua tahun menjadi hal baru bagi Desa Sarirejo dalam mengelola lembaga ekonomi desa khususnya dalam hal keuangan. Penelitian ini dilakukan dengan pendekatan kualitatif. Studi ini secara khusus menggali dari sisi kesesuaian pengelolaan keuangan BUM Desa, pemberdayaan masyarakat desa, dan kemandirian desa sebagai bentuk keberhasilan dan/atau perubahan yang dicapai BUM Desa Sarirejo. Selain itu, penulis juga menemukan berbagai permasalahan yang menjadi tantangan dalam praktik pengelolaan keuangan yang dipetakan dalam diagram tulang ikan. Secara umum, studi menemukan bahwa masih terdapat kekurangan terhadap kesesuaian pengelolaan keuangan, pemberdayaan masyarakat desa belum mampu memenuhi semua indikatornya, dan tingkat kemandirian Desa Sarirejo juga masih berada pada tingkat terendah
Pengaruh Akuntabilitas Pelayanan Terhadap Kepuasan Pelanggan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura
Full text linkThe Purpose of this study is to analyse the servise satisfaction at Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura and how is the influence of servise quality , namely physical evidence, reliability, responsiveness, assurance and empathy to public service satisfaction. The population of this study is the population of users of population Administration services at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapura. Testing samples of 85 people. The sample method used was purposive sampling. Data collection was carried out by direct surveys, interviews and also by distributing questionnares. Empirical hypothesis testing using Multiple Regression. The result showed that the services had been implemented in accordance with the established Standart Operating Prosedures, but there is a need for improvements in facilities, infrastructure and facilities for vicitors or service users. The five observed service quality, physical evidence, reliability, responsiveness, assurance and empathy have apositif and significant effect on service satisfaction. This proves that if the five observed variables are further improved, it will increase public service satisfaction at the Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jayapur
Implementasi Pengelolaan Dana Otonomi Khusus Papua Sektor Kesehatan Kabupaten Paniai (Studi Fenomenologi)
Full text linkThe aims of this study were to (1) reveal how the local government of Paniai Regency carries out their process of managing special autonomy fund for health sector which consists of planning, budgeting, performing, reporting and evaluating their programs and activities; (2) asses the effectiveness of delivering programs and activities from health agencies of Paniai regency to societies under the mandate of PERDASUS 25/2013. Thus, the population was Paniai local government agents in Health sector. This study employed descriptive analysis, trend analysis, frequency, and percentage for the quantitative data while the qualitative data collected from conducting in-depth interviews and observations. To analyze the data collected, a content analysis and documents from Special Autonomy Fund planning and management was used. One of the evident findings was that in implementing programs and activities under the Special Autonomy Fund in Health sector, the government of Paniai regency was not yet fully comply with required regulations
EVALUASI PENATAUSAHAAN ASET PADA PEMERINTAH KABUPTEN SARM
Full text linkThe research objective was to evaluate the administration of regional property in the Sarmi Regency Government. The administrative aspects that were studied included the aspects of bookkeeping, inventory and reporting. Qualitative and quantitative methods are used to answer the research formulation. The research object consisted of three Regional Apparatus Organizations (OPD), including the Public Works Office, the Health Office and the Education Office. The interviewed informants are treasurers of goods. The interviewed informants were managers of regional property in three regional apparatus organizationsThe results of the research show that the Sarmi Regency Government has not fully implemented asset administration in accordance with the Minister of Home Affairs Regulation No. 19 of 2016. It is the only aspect of bookkeeping that has the highest value or has implemented regulations. Furthermore, the reporting and inventory aspects have not been said to have carried out regulatory orders.The results of this research resulted in the findings of several obstacles, namely: misuse of assets, weak coordination, lack of human resources to handle assets, and limited incentives for asset managers
ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA
Full text linkOne of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA
Full text linkThe objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality