KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)

Analisis Pengelolaan Dana Hibah Kepada Polri Di Kota Jayapura Tahun 2022

Clief Duwith, Elsyan R. Marlissa, Halomoan Hutajulu — Sat, 20 Jan 2024 00:00:00 +0000

Grant 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.

OPTIMALISASI PEMANFAATAN ASET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH

Henra Silaban, Syaikul Fallah, Ferdinandus Kristian — Sat, 20 Jan 2024 00:00:00 +0000

ABSTRACT

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, Strategy

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tolikara

Klemens Kodon, Otniel Safkaur, Risky Novan Ngutra, Hesty Theresia Salle — Sat, 20 Jan 2024 00:00:00 +0000

This 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 EFEKTIVITAS PENGELOLAAN KEUANGAN DAN KINERJA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN KEEROM

Devina Petrina, Julius Ary Mollet, Syaikhul Fallah — Sat, 20 Jan 2024 00:00:00 +0000

The effectiveness of government financial management is one of the most important things in setting the priorities of a country's social and economic development. To minimize weaknesses in public services, the government began to increase the use of technology in its services. One of the programs is in the form of one-stop integrated services. This study aims to analyze, test and measure the performance of the Investment Office and One-Stop Integrated Services using the Balance Scorecard Method. This type of research is quantitative descriptive research. The sample in this study was 40 employees and 60 community respondents who made permits at the Investment Office and One-Stop Integrated Services of Keerom Regency, which were taken using a simple random sampling technique. The data collection method is carried out through the distribution of questionnaires, observations, and documentation. The data that has been collected is then tested for validity through validity tests and reliability tests. The results of the study using the balance scorecard method showed that the Effectiveness of Financial Management in DPMPTSP Keerom Regency based on the financial perspective showed "good". Performance Measurement at DPMPTSP Keerom Regency I’n terms of finance for the period 2021 to 2022 shows the value of the economic ratio which is classified as "good". The Internal Process perspective shows "good" performance, the growth and learning perspective shows the "excellent" category, and the customer perspective shows "excellent". Overall, the performance of DPMPTSP Keerom Regency is considered "good" and has shown its commitment to continue to improve the quality of service to the community to the maximum.

Keywords: analysis; effectiveness; financial management; performance; balance score card

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)

Moses Watopa, Arius Kambu, Risky Novan Ngutra — Sat, 20 Jan 2024 00:00:00 +0000

The 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.

PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN PIMPINAN DALAM MENYUSUN LAPORAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN WAROPEN

Laurina Sawaki, Siti Rofingatun, Balthazar Kambuaya — Sat, 20 Jan 2024 00:00:00 +0000

Laurina 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 SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH

Krismonika Pratiwi, Syaikhul Falah, Jhon U Blesia — Sat, 20 Jan 2024 00:00:00 +0000

This 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.