Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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KAJIAN KEMANDIRIAN KEUANGAN BADAN LAYANAN UMUM DAERAH BIDANG KESEHATAN PADA MASA PANDEMI COVID-19
Full text linkBagaimana pengaruh pandemi covid-19 terhadap kemandirian keuangan badan layanan umum daerah di bidang kesehatan merupakan tujuan dari penelitian ini.Penelitian dilakukan di dua badan layanan umum daerah rumah sakit umum daerah  di Kabupaten Brebes yaitu BLUD RSUD Bumiayu dan BLUD RSUD Brebes.Data yang digunakan dalam penelitian ini adalah data sekunder yaitu berupa laporan keuangan,data kunjungan pasien,dan laporan hasil survey indeks kepuasan masyarakat (IKM).Pendekatan kuantitatif non eksperimen dengan Metode deskriptif komparatif digunakan dalam penelitian ini untuk membandingkan kondisi kemandirian keuangan rumah sakit sebagai badan layanan umum daerah selama sebelum dan sesudah pandemi covid-19 melanda Indonesia.Hasil dari penelitian ini adalah secara umum pandemi covid 19 berpengaruh positif terhadap kemandirian keuangan badan layanan umum daerah bidang kesehatan.Walaupun tingkat kunjungan pasien menurun selama pandemi,akan tetapi tingkat kepuasan masyarakat terhadap pelayanan rumah sakit meningkat.Hal ini disebabkan karena kualitas pelayanan rumah sakit justru semakin meningkat di masa pandem
EVALUASI PENATAUSAHAAN ASET TETAP PADA KANTOR DINAS OLAHRAGA DAN PEMUDA PROVINSI PAPUA
Full text linkThis study aims to obtain a clear picture of the effects of recording, inventorying and reporting on the administration of fixed assets at the Papua Province Sports and Youth Office. The type of data used is qualitative data and quantitative data. Primary and secondary data is the data source used. Data collection techniques are used, namely field data and library data studies. The study was conducted using quantitative descriptive data analysis techniques consisting of research instrument test, classic assumption test, and multiple regression analysis. The results of the study show that recording, inventorying and reporting partially has a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording, Inventory and Reporting simultaneously have a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording is the dominant factor that has a significant effect on the administration of fixed assets at the Papua Province Sports and Youth Offic
PENGARUH TRANSFER PEMERINTAH PUSAT DAN FISKAL STRESS TERHADAP BELANJA DAERAH DI PROVINSI PAPUA BARAT
Full text linkThis research aims to examine the effect of central government transfers, fiscal stress, regional taxes and gross regional domestic product on regional spendingofdistricts/cities in West Papua Province, to analyze the effect of fiscal stress from two indicators, namely the ratio of local revenue to regional spending and the difference in expenditurewith revenue. Using panel data analysis method, the first equation uses a random effect model and the second equation uses a fixed effect model.Finding / Originality: That government transfers and gross regional domestic product have a positive and significant effect on regional spending. By using two measures of fiscal stress, it is found that the fiscal stress variable, both through the ratio of original local income to regional spending, and the difference in expenditures and regional revenues, has a significant and positive effect on regional spendin
PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI
Full text linkThis study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports
SELF ASSESSMENT IMPROVEMENT STRATEGIES (TAXPAYER COMPLIANCE, TAXPAYER INSPECTION, AND TAX MORALE APPROACH)
Full text linkSelf-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018
Full text linkThe purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditure
Pengaruh Pendapatan dan Anggaran Belanja Terhadap Kapasitas Fiskal Pemerintah Daerah Kota Palopo
Full text linkRegional Revenue and Expenditure is an important factor in measuring the development of regional government so that the Fiscal Capacity of the Regional Government can be known, this aims to find out how much influence the Regional Revenue and Expenditure Budget has on the Fiscal Capacity of the Regional Government, especially in Palopo City. Researchers used quantitative research methods with associative research types. This research was conducted in the Regional Government of Palopo City, South Sulawesi Province. The population in this study is data on Regional Revenue, Regional Government Expenditures and Fiscal Capacity of Regional Governments, while the sample used is Regional Revenue and Regional Government Expenditures and the results of fiscal calculations for 10 years for the period 2011 to 2020. The analytical tool used is analysis Multiple Linear Regression using SPSS 18 and Eviews 10 Software. The results showed that Regional Income had an effect on Regional Fiscal Capacity in Palopo City and Regional Expenditures had a negative effect on Regional Fiscal Capacity in Palopo City
Analisis Determinan Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening pada Kabupaten/Kota di Provinsi Banten Tahun 2010-2019
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh PDRB, DAU, DAK, DBH Terhadap Belanja Modal dan Implikasinya Terhadap Kinerja Keuangan Daerah dengan PAD sebagai Variabel Intervening Pada Kabupaten/Kota di Provinsi Banten Tahun 2010 – 2019. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di provinsi banten berjumlah 8 kabupaten/kota selama 10 tahun dari tahun 2010 – 2019. Teknik penelitian yang digunakan yaitu metode sensus. Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dari APBD (website BPS Provinsi Banten dan www.djpk.depkeu.go.id). Teknik analisis data dalam penelitian ini terdiri dari model regresi antaseden yang diuji menggunakan regresi stepwise dengan pendekatan backward dan model regresi intervening yang diuji menggunakan regresi intervening.Hasil penelitian ini menunjukkan bahwa : (1) PDRB berpengaruh positif dan signifikan terhadap belanja modal, (2) DAU berpengaruh positif dan signifikan terhadap belanja modal, (3) DAK berpengaruh positif dan signifikan terhadap belanja modal, (4) DBH berpengaruh positif dan signifikan terhadap belanja modal, (5) Belanja modal berpengaruh positif dan signifikan terhadap PAD, (6) PAD berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan daerah, (7) Belanja modal berpengaruh positif dan signifikan terhadap kinerja keuangan daerah, (8) PAD tidak berhasil memediasi pengaruh belanja modal terhadap kinerja keuangan daerah
ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA)
Full text linkThe study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI
Full text linkThis study examines the influence of Summit Management Support and Quality of Data on the Information Systems of the Sarmi\u27s District. The population of this research is an employee of the local government. Testing initiated on the sample of 71 respondents. We selected the data from the community using purposive sampling. Data gathering collected with the direct survey. To test our hypotheses, we employed multiple regression. The research results prove that partially proven a low - affection rate affects a positive effect against the implant information on the regional board of the region. The summon management support has a positive impact on the implant to the region information on the government\u27s local authority. Research results also discovered that the quality of the effects is a positively influential impact against the regionals information of region management registered on the government\u27s regional authority. Research results suggesting that a level of users, uh, peaceful management support and quality of essential influences and significant significance of implementation of the local board of region management registered in the regional, regional registry of the district geographical region of Sarmi (Y).Keywords: summit management support, data quality, Information systems