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Dampak Inovasi Teknologi Keuangan Publik Terhadap Akuntabilitas Dan Transparansi: Sebuah Kajian Literatur Dwinanda, Fathur Rahman; Muharam, Riki Satia; Miftah, Ahmad Zaini; Firmansyah, Anry; Komara, Syifa Rachmania
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8563

On a global scale, advances in public finance technology have played a central role in improving efficiency, accountability and transparency in public financial management. Public finance technology innovation, particularly in the form of fintech, has proven itself to be an effective tool in reducing reliance on manual processes, creating efficiencies that cover various aspects of public finance. Nonetheless, challenges still come with the implementation of public finance technology innovation. The research method uses the literature review method which is one of the qualitative research methods. In this research, the author collects and analyzes existing information in scientific literature to provide a deeper understanding of the impact of public finance technology innovation on accountability and transparency in public financial management. Innovative initiatives, such as e-procurement, e-budgeting, e-audit, and fintech, have been successfully implemented in various countries, including Indonesia, with the aim of improving efficiency, transparency, and accountability in the public finance system. Nonetheless, a number of challenges that need to be overcome were identified.

TEACHING FACTORY: PROGRAM MAGANG SKEMA EFISIENSI PENGADAAN ELECTRONIC VEHICLE DAN HYBRID DI KOTA BANDUNG Setiyowati, Yeni; Zahra, Nashwa Safiya Oktovia; Yuliana, Rahma; Munajat, Mas Dadang Enjat; Firmansyah, Anry; Miftah, Ahmad Zaini; Halimah, Mas
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i2.56577

Peningkatan kualitas sumberdaya manusia Indonesia melalui Pendidikan vokasional, berorientasi kepada penerapan ilmu yang terstruktur dan keahlian guna melahirkan lulusan yang berkompeten serta terampil dalam bekerja. Teaching Factory (TeFa), merupakan program berbasiskan Problem Based Learning (PBL) yang bertujuan untuk melatih dan meningkatkan kompetensi, karakter dan attitude mahasiswa yang diperlukan di dunia kerja. Melalui program Teaching Factory (TeFa), mahasiswa dihadapkan pada persoalan bagaimana mengembangkan skema perbandingan efisiensi biaya pengadaan antara kendaraan dinas berbasis EV (Electric Vehicle) dan kendaraan hybrid. Mahasiswa berperan sebagai pelaksana teknis yang diperkenalkan berbagi Teknik analisis yang relevan dalam menyelesaikan persoalan yang dihadapi oleh mitra. Selain itu, mahasiswa diberikan aktivitas role play sebagai CEO, COO, CFO, dan CPO guna memberikan pengalaman dalam mengelola suatu entitas bisnis. Pada program Teaching Factory (TeFa) ini, Program Studi Administrasi Keuangan Publik Fakultas Ilmu Sosial dan Ilmu Politik bermitra dengan dan Bagian Umum Sekretariat Daerah Kota Bandung yang difasilitasi oleh PT. Quadran Energi Rekayasa. Keluaran dari program ini antara lain diseminasi dan rekomendasi kebijakan dalam efisiensi biaya pengadaan antara kendaraan dinas berbasis EV (Electric Vehicle) dan kendaraan hybrid di Pemerintah Kota Bandung.

TRANSFORMATION OF THE PROCUREMENT SYSTEM IN THE INDONESIAN GOVERNMENT Firmansyah, Anry; Maulana, Rio Yusri; Miftah, Ahmad Zaini
Sosiohumaniora Vol 26, No 2 (2024): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2024
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v26i2.56209

The transformation of Indonesia's procurement system has become a strategic step to improve governance's effectiveness, transparency, and accountability. In this article, we discuss the shift of the procurement system from corruption-prone manual methods to digitalization through e-procurement and e-catalog. This transformation started with bureaucratic reform after 1998, the creation of LKPP, and the implementation of digital systems such as SPSE, SiRUP, and e-catalog. Kurt Lewin created the framework of the Theory of Organizational Change, which includes three stages: unfreeze (making aware of the need for change), change (making changes), and refreeze (creating new norms). This framework was used to analyze this transformation. This model helps us understand how procurement systems are systematically changed, from finding inefficiencies to making digitalization the new standard in governance. The online content analysis method was used in this research. It combines data from digital platforms, academic reports, government documents, and online media articles. The data was analyzed using coding and interpretation methods to find key issues and evaluate how effective the changes to the procurement system were. This method enabled an in-depth understanding of how Indonesia's procurement system is changing. The results show that the transformation requires a holistic approach to ensure sustainability, including regulatory changes, the creation of a blockchain-based system, HR capacity building, and improved evaluation. By combining organizational change theory and a comprehensive methodology, the transformation will become the norm in procurement governance and help sustainable domestic economic growth.

LANSKAP PENGETAHUAN ADMINISTRASI KEUANGAN PUBLIK: SEBUAH ANALISIS BIBLIOMETRIK INDONESIA DAN GLOBAL (2000–2025) Firmansyah, Anry; Miftah, Ahmad Zaini; Muharam, Riki Satia; Komara, Syifa Racmania
JANE - Jurnal Administrasi Negara Vol 17, No 1 (2025): JANE (Jurnal Administrasi Negara)-Agustus 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i1.65957

Penelitian ini bertujuan untuk mengidentifikasi arah dan struktur kajian ilmiah mengenai administrasi keuangan publik dalam literatur ilmiah global melalui pendekatan bibliometrik terhadap 208 artikel yang terindeks di Scopus selama periode 2000 hingga pertengahan tahun 2025. Hasil analisis menunjukkan bahwa topik ini berkembang secara signifikan, ditandai dengan meningkatnya perhatian terhadap isu transparansi, desentralisasi fiskal, efisiensi anggaran, serta integrasi teknologi informasi dalam tata kelola fiskal. Visualisasi menggunakan VOSviewer dalam bentuk keyword co-occurrence mapping mengungkap bahwa istilah public finance dan public administration merupakan simpul utama yang saling terhubung dengan konsep seperti fiscal policy, governance, dan accountability. Temuan juga mengindikasikan adanya pergeseran pendekatan riset dari orientasi teknokratis menuju paradigma kolaboratif dan berbasis data. Studi ini merekomendasikan penguatan kapasitas kelembagaan, tata kelola audit yang independen, serta adopsi teknologi yang inklusif sebagai prasyarat penting bagi reformasi administrasi keuangan publik yang berkelanjutan, terutama di era digital dan pasca-krisis global. This study aims to identify the direction and structure of scholarly discourse on public finance administration in the global academic literature by applying a bibliometric approach to 208 articles indexed in Scopus from 2000 to mid-2025. The analysis reveals that this topic has developed significantly, marked by growing attention to issues such as transparency, fiscal decentralization, budget efficiency, and the integration of information technology in fiscal governance. Visualization using VOSviewer, through keyword co-occurrence mapping, shows that public finance and public administration emerge as central nodes interconnected with concepts like fiscal policy, governance, and accountability. The findings also indicate a paradigm shift in research approaches—from a technocratic orientation toward more collaborative and data-driven frameworks. This study recommends strengthening institutional capacity, ensuring independent audit governance, and promoting inclusive technology adoption as essential prerequisites for sustainable public finance administration reform, especially in the digital era and the aftermath of global crises.

Dampak Inovasi Teknologi Keuangan Publik Terhadap Akuntabilitas Dan Transparansi: Sebuah Kajian Literatur Dwinanda, Fathur Rahman; Muharam, Riki Satia; Miftah, Ahmad Zaini; Firmansyah, Anry; Komara, Syifa Rachmania
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8563

On a global scale, advances in public finance technology have played a central role in improving efficiency, accountability and transparency in public financial management. Public finance technology innovation, particularly in the form of fintech, has proven itself to be an effective tool in reducing reliance on manual processes, creating efficiencies that cover various aspects of public finance. Nonetheless, challenges still come with the implementation of public finance technology innovation. The research method uses the literature review method which is one of the qualitative research methods. In this research, the author collects and analyzes existing information in scientific literature to provide a deeper understanding of the impact of public finance technology innovation on accountability and transparency in public financial management. Innovative initiatives, such as e-procurement, e-budgeting, e-audit, and fintech, have been successfully implemented in various countries, including Indonesia, with the aim of improving efficiency, transparency, and accountability in the public finance system. Nonetheless, a number of challenges that need to be overcome were identified.

Community Empowerment Strategy In Developing Agrotourism Village In Kuningan Regency, West Java Buchari, Rd. Ahmad; Zuhdi, Sulaiman; Abas, Azlan; Aiyub, Kadaruddin; Muhtar, Entang Adhy; Miftah, Ahmad Zaini; Muharam, Riki Satia; Darto, Darto
Journal of Government and Civil Society Vol 8, No 2 (2024): Journal of Government and Civil Society (October)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v8i2.11550

The enhancement of local resources through agrotourism presents significant opportunities for economic growth, social benefits, and environmental sustainability in rural communities. This study explores strategic approaches to community empowerment in the development of agrotourism villages within Kuningan Regency, West Java, an area rich in agricultural potential. A qualitative case study method was adopted, gathering data through observations, in-depth interviews, and focus group discussions (FGD). The findings underscore that agrotourism village development requires an integrated approach, focusing on robust governance, active community participation, innovation, and cross-sector collaboration to efficiently manage and promote tourism destinations. The study highlights the critical role of government policy and budgetary support in establishing programs that leverage local agricultural strengths, empowering communities to participate actively in sustainable tourism. By employing a comprehensive, long-term development model, agrotourism can be effectively harnessed to yield both economic and social value for local communities, while also prioritizing environmental conservation. This research provides valuable insights into how structured community empowerment and strategic collaboration can unlock the full potential of agrotourism as a sustainable development pathway for rural regions.Peningkatan sumber daya lokal melalui agrowisata menghadirkan peluang signifikan untuk pertumbuhan ekonomi, manfaat sosial, dan keberlanjutan lingkungan di komunitas pedesaan. Studi ini mengeksplorasi pendekatan strategis dalam pemberdayaan masyarakat untuk pengembangan desa agrowisata di Kabupaten Kuningan, Jawa Barat, yang kaya akan potensi pertanian. Metode studi kasus kualitatif diterapkan, dengan pengumpulan data melalui observasi, wawancara mendalam, dan diskusi kelompok terarah (FGD). Hasil penelitian menekankan bahwa pengembangan desa agrowisata membutuhkan pendekatan terintegrasi yang berfokus pada tata kelola yang kuat, partisipasi aktif masyarakat, inovasi, serta kolaborasi lintas sektor untuk mengelola dan mempromosikan destinasi wisata secara efisien. Studi ini menyoroti peran penting dukungan kebijakan dan anggaran pemerintah dalam membentuk program-program yang memanfaatkan kekuatan pertanian lokal, memberdayakan masyarakat untuk berpartisipasi aktif dalam pariwisata berkelanjutan. Dengan menerapkan model pengembangan yang menyeluruh dan jangka panjang, potensi agrowisata dapat dimanfaatkan secara efektif untuk memberikan nilai ekonomi dan sosial bagi masyarakat lokal, sambil tetap memprioritaskan pelestarian lingkungan. Penelitian ini memberikan wawasan berharga tentang bagaimana pemberdayaan masyarakat yang terstruktur dan kolaborasi strategis dapat membuka potensi penuh agrowisata sebagai jalur pembangunan berkelanjutan bagi wilayah pedesaan.

KAPASITAS ORGANISASI BADAN GIZI NASIONAL: PILAR BARU TATA KELOLA GIZI DI INDONESIA Yusuf, Farida Nuraeni; Miftah, Ahmad Zaini; Utami, Sawitri Budi; Yusuf, Ningrum Fauziah
JANE - Jurnal Administrasi Negara Vol 17, No 2 (2026): JANE (Jurnal Administrasi Negara)-Februari 2026
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i2.67718

Pembentukan Badan Gizi Nasional (BGN) melalui Peraturan Presiden Nomor 83 Tahun 2024 merupakan reformasi kelembagaan strategis untuk memperkuat tata kelola kebijakan gizi nasional yang sebelumnya ditandai oleh fragmentasi aktor dan lemahnya koordinasi lintas sektor. Penelitian ini bertujuan menganalisis kapasitas organisasi BGN serta implikasinya terhadap kemampuan negara dalam mengimplementasikan kebijakan gizi berskala nasional, khususnya Program Makan Bergizi Gratis (MBG). Penelitian menggunakan pendekatan kualitatif deskriptif-analitis melalui analisis konten dokumen kebijakan resmi dan literatur akademik, dengan menerapkan kerangka kapasitas organisasi untuk menilai kesenjangan antara kapasitas kelembagaan formal dan kapasitas implementasi aktual. Hasil kajian menunjukkan bahwa BGN memiliki kapasitas potensial yang kuat secara de jure, didukung oleh mandat politik, kewenangan regulatif, dan sumber daya terpusat. Namun, efektivitas implementasi MBG masih menghadapi keterbatasan pada level operasional, terutama terkait koordinasi lintas sektor, kesiapan logistik, transfer pengetahuan, dan kapasitas adaptif pelaksana di daerah. Temuan ini menegaskan bahwa pembentukan lembaga sentralistik tidak secara otomatis meningkatkan kapasitas implementasi tanpa penguatan koordinasi horizontal dan pembelajaran organisasi. Penelitian ini menyimpulkan bahwa keberhasilan jangka panjang BGN sangat bergantung pada kemampuannya mentransformasi kapasitas formal dan modal politik menjadi kapasitas operasional yang adaptif dan terintegrasi. The establishment of the National Nutrition Agency (BGN) through Presidential Regulation No. 83 of 2024 represents a strategic institutional reform aimed at strengthening national nutrition policy governance, which had previously been characterized by fragmented actors and weak cross-sectoral coordination. This study examines the organizational capacity of BGN and its implications for the state’s ability to implement large-scale nutrition policies, particularly the Free Nutritious Meals (MBG) program. Using a qualitative descriptive-analytical approach, the study employs content analysis of official policy documents and academic literature, applying an organizational capacity framework to assess the gap between formal institutional capacity and actual implementation capacity. The findings indicate that (BGN) possesses strong de jure capacity, supported by political mandate, regulatory authority, and centralized resources. However, the effectiveness of MBG implementation remains constrained at the operational level, particularly in terms of cross-sectoral coordination, logistical readiness, knowledge transfer, and the adaptive capacity of local implementers. These findings demonstrate that the establishment of a centralized institution does not automatically enhance implementation capacity without strengthened horizontal coordination and organizational learning. The study concludes that the long-term success of BGN depends on its ability to transform formal capacity and political capital into adaptive and integrated operational capacity.

EVALUASI KEBERHASILAN SISTEM TERINTEGRASI SIPD – SIMPAD DALAM PENGEMBALIAN BELANJA DAERAH Pratiwi, Febby Reysa Dian; Miftah, Ahmad Zaini
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1995

This study was motivated by the fact that the expenditure reimbursement process is still carried out manually and through two separate systems, namely SIPD and SIMPAD, which require repeated data input and result in a slow validation process. This study aims to analyze the success of SIPD-SIMPAD integration based on user perceptions of efficiency and accountability using the DeLone & McLean Model. It uses a qualitative method with a case study approach through interviews and observations of system users in the DKI Jakarta Provincial Government environment. The results show that system integration has a positive impact on efficiency, data accuracy, transparency, and accountability. The system is considered easy to use, fast, and stable, with technical support that helps users adapt. The success of this integration reflects how technology, organizational support, and human resource readiness complement each other and form a new, more efficient and adaptive work pattern in the government environment.

IDENTIFIKASI KONDISI EKOLOGI DAN LAYANAN DASAR DI KAWASAN TRANSMIGRASI LAGITA, KABUPATEN BENGKULU UTARA Fasyadera, Syiffa Aulia; Miftah, Ahmad Zaini; Pratama, Masry Nanda
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 9, No 2 (2026): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v9i2.70404

The Lagita Transmigration Area in North Bengkulu Regency represents a developing region facing challenges in environmental management and the provision of basic services due to land-use changes and the intensification of natural resource utilization. This study aims to identify ecological conditions, natural resource utilization dynamics, and the accessibility of basic services in the Lagita Transmigration Area. Data were collected through community interviews, Focus Group Discussions (FGDs), field observations, and spatial analysis to describe the existing conditions of the area. The results indicate that the ecological structure of the region is dominated by monoculture plantations, particularly oil palm and rubber, which contribute to declining soil quality, reduced ecological functions, and decreasing water availability in several areas. Homogeneous resource utilization also increases environmental and economic vulnerability among local communities. Meanwhile, basic services such as roads, clean water, sanitation, healthcare, education, and internet access are available but remain uneven in terms of accessibility and service quality across different locations. These findings demonstrate a strong relationship between ecological pressures and limitations in basic services that affect community well-being. Therefore, area development requires an integrated approach that combines environmental management with improvements in basic services to support sustainable regional development.Kawasan Transmigrasi Lagita di Kabupaten Bengkulu Utara merupakan wilayah pengembangan yang menghadapi tantangan dalam pengelolaan lingkungan dan penyediaan layanan dasar sebagai dampak dari perubahan tata guna lahan dan intensifikasi pemanfaatan sumber daya alam. Penelitian ini bertujuan untuk mengidentifikasi kondisi ekologi, dinamika pemanfaatan sumber daya alam, serta keterjangkauan layanan dasar di Kawasan Transmigrasi Lagita. Pengumpulan data dilakukan melalui wawancara dengan masyarakat, Focus Group Discussion (FGD), observasi lapangan, serta analisis spasial untuk menggambarkan kondisi eksisting kawasan. Hasil penelitian menunjukkan bahwa struktur ekologi kawasan didominasi oleh perkebunan monokultur kelapa sawit dan karet yang berdampak pada penurunan kualitas tanah, berkurangnya fungsi ekologis, serta menurunnya ketersediaan air di beberapa wilayah. Pemanfaatan sumber daya alam yang cenderung homogen juga meningkatkan kerentanan lingkungan dan ekonomi masyarakat. Di sisi lain, layanan dasar seperti jalan, air bersih, sanitasi, kesehatan, pendidikan, dan akses internet telah tersedia, namun masih menunjukkan ketimpangan dalam hal aksesibilitas dan kualitas layanan di beberapa wilayah. Kondisi tersebut menunjukkan adanya keterkaitan antara tekanan ekologis dan keterbatasan layanan dasar dalam memengaruhi kualitas hidup masyarakat. Oleh karena itu, pembangunan kawasan memerlukan pendekatan yang terintegrasi antara pengelolaan lingkungan dan peningkatan layanan dasar guna mendukung pembangunan yang berkelanjutan.

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