KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PROVINSI D.I YOGYAKARTA

Belina Yunie Theresia — 2024-06-13

Penelitian ini bertujuan untuk melihat pengaruh jumlah penduduk, pajak daerah, inflasi dan jumlah wisatawan terhadap pendapatan asli daerah (PAD) di Provinsi D.I Yogyakarta Tahun 2010-2022. Data dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi seperti Badan Pusat Statistik (BPS), data pemerintah provinsi dan data dinas pariwisata D.I Yogyakarta. Teknik analisis data yang digunakan adalah regresi linear berganda pada aplikasi E-Views 12. Hasil penelitian menunjukkan bahwa secara parsial jumlah penduduk, pajak daerah dan jumlah wisatawan berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta. Sedangkan variabel inflasi berpengaruh negatif dan signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta. Dan secara simultan jumlah penduduk, pajak daerah, inflasi dan jumlah wisatawan berpengaruh signifikan terhadap pendapatan asli daerah (PAD) Provinsi D.I Yogyakarta.

Kata kunci: pendapatan asli daerah, jumlah penduduk, pajak daerah, inflasi, jumlah wisatawan

LITERATURE REVIEW: ACCOUNTABILITY AND THE CONCEPT OF VALUE FOR MONEY IN REGIONAL FINANCIAL MANAGEMENT IN INDONESIA

Adhinda Cahyani Putri — 2024-06-13

Abstract

This research aims to provide reflections regarding accountability and the concept of value for money in regional financial management in Indonesia. The method used in this research is charting the field. Samples were taken from 55 accredited journals in Indonesia and 59 articles were obtained during 2018-2023. The results of this research show that the actual implementation of accountability and the concept of value for money in regional financial management has been partially maximized. The novelty of this research is examining accountability and the concept of value for money in regional financial management in Indonesia using the charting the field method.

Keywords: Accountability, Value for Money, Regional Financial Management, Public Sector, Accounting Research

IMPLEMENTASI SISTEM KEUANGAN DESA; PENINGKATAN KINERJA APARATUR DESA KAMBINGAN BARAT, KABUPATEN SUMENEP

Oryza Ardhiarisca — 2024-06-13

This 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 Apparatus

ANALYSIS OF LEJO PUTERI MAS WOVEN FABRIC BUSINESS ON THE ECONOMY OF THE PEOPLE OF BENGKALIS REGENCY, RIAU

Zulfikar Hasan — 2024-06-13

This study aims to determine the impact of the Lejo Mas woven cloth business on the community's economy in Sebauk Village, Bengkalis District, Bengkalis Regency. data was carried out using interviews and documentation methods, and data analysis techniques were carried out using primary data and secondary data, the results of the research showed the impact felt by the community on the development of the Lejo Puteri Mas Woven Cloth business, is hoped that the per capita income of the community will also increase so that the Lejo Puteri Mas Woven Cloth business can have a significant impact on the economy of the Sebauk village community. The economic growth of the people in Sebauk Village is getting better developing the economy by utilizing the local potential they have. It is hoped that the per capita income of the community will also increase so that the Lejo Puteri Mas woven cloth business can have a significant impact on the economy of the people of Sebauk Village.

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 )

Deddy A. Kawer — 2024-06-13

This 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 0.147

ANALISIS FAKTOR DETERMINAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI TERHADAP KINERJA PEMERINTAH PROVINSI PAPUA BARAT

Agus Kurniawan — 2024-06-13

The completion of the BPK RI TLHP which is a manifestation of the performance of the West Papua Provincial government is reflected in the reconciliation data for follow-up monitoring in 2021 until the second semester of December 2021. From the Follow-up Monitoring Report of the Audit Board Audit Results for Semester II of 2021 number: 69/PTL/XIX.MAN/12/2021 dated December 17, 2021 for the 2005 to 2021 fiscal year period, the total number of findings is 548 with 1472 recommendations, the recommendation value is IDR. 364,202,688,959.23.

The suboptimal completion of the TLHP indicates that there are problems in the implementation of the BPK TLHP in West Papua Province by the West Papua Regional Inspectorate TLHP Team, this can be seen in the data from 2005 to the second semester of 2021 from the results of the reconciliation of PTL LHP, the percentage of completion of the Follow-up is only 70.04%, this is due to the lack of optimal support / involvement of all parties in the implementation of TLHP as a form of accountability.

The results of research by testing variables using the SmartPLS application show that the variables of commitment, SOP, competence and communication as a whole influence each other in the form of a path model; SOP affects commitment, SOP affects competence, Commitment affects competence, and competence affects communication. The overall path relationship is significant below 5 percent.

Determinant indicators reflected in the high commitment of the leadership consist of: the ability of the leadership to motivate employees in the spirit of creating a work team, the ability of the leadership to motivate employees to complete the recommendation target, and the ability of the leadership to coordinate regarding the results of the examination. The indicators that improve the quality of the follow-up SOP are: clarity of the flow that must be done on the results of the examination, the ability of employees to understand the contents of the SOP, and the application of the SOP in the examination follow-up activities.

ANALISIS PENGARUH TINGKAT PENDIDIKAN, BELANJA MODAL & SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) TERHADAP PERTUMBUHAN EKONOMI DI KALIMANTAN BARAT

M. Reza Syahputra — 2024-06-13

Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan yang direfleksikan rata-rata lama sekolah, pengeluaran pemerintah yang direfleksikan oleh belanja modal, dan efektivitas perencanaan anggaran pemerintah daerah yang direfleksikan oleh SiLPA terhadap pertumbuhan ekonomi yang terjadi di kabupaten/kota di Kalimantan Barat. Menggunakan pendekatan regresi data panel terhadap 14 wilayah kabupaten/kota selama periode 2016-2021, ditemukan bahwa : (1) tingkat pendidikan berpengaruh negatif dan signfiikan terhadap pertumbuhan ekonmi; (2) belanja modal berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi; (3) SiLPA berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi. Berdasarkan uji simultan, seluruh variabel dependen diatas berpengaruh signifikan terhadap pertumbuhan ekonomi kabupaten/kota di Kalimantan Barat.