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All Journal Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis
Salma Aparatunisa
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

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The Role of Interest Rate Policy in Controlling Indonesian Government Debt Salma Aparatunisa; Yulianah Yulianah; Satrio Sulistiyanto; Agustina Septiana; Marintan Anastasya Putri
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.834

Abstract

Purpose: This study analyzes the role of the benchmark interest rate policy implemented by Bank Indonesia in controlling Indonesia’s government debt burden through monetary and fiscal policy coordination. Research Method: This study uses a qualitative descriptive approach based on secondary data from Bank Indonesia reports, Ministry of Finance of the Republic of Indonesia publications, DJPPR reports, state budget documents, and macroeconomic policy reports during the 2020–2025 period. Data were analyzed through document review, descriptive interpretation, and source triangulation. Results and Discussion: The findings indicate that benchmark interest rate policy influences debt-servicing costs, sovereign bond yields, exchange-rate stability, SBN auction effectiveness, and investor confidence. Global monetary tightening and exchange rate volatility also affect refinancing conditions and government debt management strategies. Implications: The findings emphasize the importance of monetary-fiscal coordination in maintaining fiscal sustainability and financial market stability. Originality: This study integrates benchmark interest rate dynamics, sovereign financing conditions, and fiscal sustainability within Indonesia’s post-pandemic economic context.
The Effectiveness of Implementing a Marking Scheme in the Employee Performance Evaluation System at PT Telkom Indonesia (Persero) Tbk Tantri Pebyani; Asri Sundari; Salma Aparatunisa; Eka Septiana; Muhammad Rizkie
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.949

Abstract

Purpose: This study aims to analyze the representation of the marking scheme in the performance measurement system for the Board of Directors of PT Telkom Indonesia (Persero) Tbk based on company documents. Research Method: This study employed a descriptive qualitative approach using documentary analysis and qualitative content analysis. Secondary data were obtained from the 2024 Annual Report of PT Telkom Indonesia (Persero) Tbk, as well as the literature on performance appraisal, marking schemes, Organizational Justice Theory, and Agile Performance Management. The analysis was conducted through data reduction, open coding, categorization, interpretation, and triangulation of sources and theories. Results and Discussion: The research findings indicate that the Board of Directors’ KPIs are documented through five main perspectives, which are broken down into indicators, targets, weightings, and Talent Development. This structure reflects the key characteristics of a marking scheme as a documented evaluation framework. It is conceptually aligned with the principles of procedural justice and some characteristics of Agile Performance Management. However, this study does not evaluate the system’s implementation or user perceptions, as it relies solely on documentary data. Implications: The findings can serve as a reference for designing a performance measurement system based on documented indicators and as a foundation for further research using primary data. Originality: This study proposes using the marking scheme concept as a framework for analyzing the structure of the Board of Directors’ performance measurement system based on corporate documents.
Co-Authors Agustina Septiana Asri Sundari Eka Septiana Marintan Anastasya Putri Muhammad Rizkie Satrio Sulistiyanto Tantri Pebyani Yulianah Yulianah