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<![CDATA[Dampak Desentralisasi Fiskal terhadap Konvergensi Pendapatan Perkapita antar Kabupaten/Kota di Indonesia ]]>
<![CDATA[Bonnie Permana Negara]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 1 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v6i1.185
<![CDATA[Dengan menggunakan data panel 505 kabupaten/kota di Indonesia selama periode pelaksanaan desentralisasi dari tahun 2001-2017, penelitian ini bertujuan untuk menguji tentang indikasi konvergensi perekonomian antar daerah di Indonesia dan untuk mengetahui pengaruh kebijakan desentralisasi fiskal terhadap konvergensi pendapatan perkapita antar daerah di Indonesia. Indikator desentralisasi fiskal menggunakan indikator pendapatan dan indikator belanja daerah. Indikator pendapatan daerah terdiri dari pendapatatan asli daerah, dana bagi hasil, dan dana transfer. Indikator belanja daerah fokus pada belanja sektor pendidikan, sektor kesehatan, dan sektor infrastruktur. Menggunakan analisa konvergensi statis, penelitian ini menemukan bukti bahwa terjadi konvergensi pendapatan perkapita antar kabupaten/kota di Indonesia. Analisa konvergensi dinamis dengan model absolute convergence dan conditional convergence. Hasil estimasi model absolute convergence menunjukkan terjadinya konvergensi pendapatan perkapita antar kabupaten/kota di Indonesia dengan tingkat konvergensi sebesar 7 persen. Sedangkan hasil estimasi model conditional convergence menghasilkan tingkat konvergensi sebesar 19 persen ketika tenaga kerja, investasi, angka partisipasi pendidikan, dan indikator desentralisasi fiskal disertakan dalam model.]]>
<![CDATA[Reformulasi Dana Desa untuk Mewujudkan Transfer Berbasis Kinerja: Momentum Peningkatan Peran di Masa Pandemi ]]>
<![CDATA[Khoirunurrofik Khoirunurrofik]]>;
<![CDATA[Yusuf Reza Kurniawan]]>;
<![CDATA[Ghany Ellantia Wiguna]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 1 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v6i1.278
<![CDATA[Meskipun telah mengalami beberapa kali penyempurnaan formula, persoalan efektivitas dan pemenuhan kriteria keadilan dari Alokasi Dana Desa masih menjadi pertanyaan besar dalam kebijakan keuangan publik di Indonesia. Tujuan penelitian ini adalah melakukan reformulasi pengalokasian Dana Desa berdasarkan evaluasi terhadap kelemahan formula saat ini dan identifikasi potensi indikator baru untuk meningkatkan efektivitas dan keadilan terutama peningkatan peran Dana Desa bagi Pemulihan Ekonomi Desa di Masa Pendemi COVID-19. Penelitian dengan menggunakan pendekatan deskriptif analisis melalui kajian literatur, focus group discussion, dan analisis data sekunder. Hasil penelitian menyimpulkan perlunya menurunkan bobot Alokasi Dasar untuk mengurangi ketimpangan besaran alokasi Dana Desa, menaikkan bobot Alokasi Formula untuk memastikan alokasi Dana Desa yang sesuai dengan kebutuhan dan kapasitas masing-masing desa sehingga mendorong alokasi yang lebih berkeadilan dan efektif. Sementara itu, bobot Alokasi Afirmasi perlu dinaikkan dalam jangka pendek, namun kemudian menurun secara gradual di periode setelahnya untuk mencegah timbulnya moral hazard. Selanjutnya untuk mendorong pencapaian kemandirian desa, Alokasi Kinerja perlu dinaikkan sebagai mekanisme reward bagi desa-desa yang memiliki kinerja baik. Rekomendasi dari kajian ini adalah penyempurnaan formula alokasi Dana Desa perlu dilakukan secara periodik serta perlu memperhatikan Target dan Indikator SDGs yang dapat diimplementasikan di tingkat desa]]>
<![CDATA[Hubungan program keluarga harapan (PKH) dengan tingkat kemiskinan di daerah tertinggal dan non tertinggal di Indonesia ]]>
<![CDATA[Bejo Waluyo]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v6i4.437
<![CDATA[Conditional cash transfer (CCT),known as the Program Keluarga Harapan (PKH), is a social assistance instrumentto reduce poverty in Indonesia. Therefore, this study examines the relationship of PKH in reducing the poverty rate in Indonesia andthe differences in its effects on less-developed and developed regions. This study uses panel data from 512 districts/cities in 2015-2019 with the fixed-effect model (FEM) estimation. The results show that PKH has a negative and significant relationship to the poverty rate in Indonesia, both in less-developed and developed regions, where its effect in reducing poverty rates is smaller in less-developed regions than in developed regions. It can happen because conditions in less-developed regions generally have a higher poverty gap, difficult regional accessibility, fairly high exclusion and inclusion error factors, and relatively limited basic education facilities compared to developed regions.]]>
<![CDATA[Estimasi Underground Economy Tingkat Provinsi di Indonesia ]]>
<![CDATA[Kharisma P, Gusrah]]>;
<![CDATA[., Khoirunurrofik]]>
<![CDATA[ Jurnal Kebijakan Ekonomi Vol. 14, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This study try to measure the size of the provincial-level underground economy in Indonesia using a monetary approach. Measurements were made in the study period 2007 - 2017, using Ordinary Least Square regression, to estimate the currency demand due to underground economy activities at the regional level that are affected by regional tax burdens. Estimates in this study resulted in the amount of underground economy ranging from 3.8% - 11.6% of the GRDP with an average of 8% per province per year.]]>
<![CDATA[Effect of Electronic Tax Invoice Adoption on Transparency of Indonesia Stock Exchange Main Board Companies ]]>
<![CDATA[Dwi Joko Susilo]]>;
<![CDATA[Khoirunurrofik]]>
<![CDATA[ Journal of Indonesian Applied Economics Vol. 10 No. 2 (2022) ]]>
Publisher : <![CDATA[Department of Economics, Faculty of Economics and Business, Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jiae.2022.010.02.6
<![CDATA[This study analyzes the relationship between adopting electronic tax invoice (ETI) and public companies' transparency. The analysis was conducted using binary panel data with a random-effects model, with data observations of companies listed on the Main Board of the Indonesia Stock Exchange except for the financial and technology sectors in the 2012-2019 period. The analysis results show that ETI affects the transparency of all three types of profits for a subsample of companies with enormous assets on the Main Board. Analysis of the industrial sector shows the industrial sectors of raw goods and secondary consumer goods have a significant influence. Furthermore, the findings of industrial sectors and certain types of profits where ETI has no considerable effect on transparency suggest the ETI application should improve its features. It will prevent transaction manipulation and company's behavior for making income smoothing. On the other hand, it is necessary to carry out a strategy of extracting tax potential for a particular sector related to fictitious invoice cases and frequent affiliate transactions.]]>
<![CDATA[Bagaimana Meningkatkan Efisiensi Belanja Daerah? Studi Kasus Bidang Pendidikan ]]>
<![CDATA[Adi Saputra]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpkn.v4i1S.1910
<![CDATA[Penelitian ini bertujuan untuk mengetahui hubungan antara besaran belanja pegawai dan belanja modal terhadap tingkat efisiensi belanja khususnya di level pemerintah daerah di bidang pendidikan. Hubungan ini penting untuk menilai bagaimana belanja daerah khususnya belanja daerah di bidang pendidikan meningkat dari tahun ke tahun sedangkan kualitas pendidikan seperti Programme for International Student Assessment (PISA) skor yang diikuti Indonesia setiap periodenya mengalami penurunan. Di satu sisi, belanja daerah bidang pendidikan masih di dominasi oleh belanja pegawai dan hanya sebagian kecil belanja modal. Kami menganalisis belanja pegawai bidang pendidikan dan belanja modal bidang pendidikan terhadap tingkat efisiensi belanja daerah bidang pendidikan dengan menggunakan model Data Envelopment Analysis Bootstrapping oleh Simar dan Wilson (2007). Hasil menunjukkan bahwa belanja pendidikan berkorelasi negatif dengan tingkat efisiensi belanja daerah bidang pendidikan sedangkan belanja modal berkorelasi positif terhadap tingkat efisiensi belanja daerah bidang pendidikan. Oleh karena itu penting untuk memberikan batasan minimal belanja modal fungsi pendidikan dan batasan maksimal belanja pegawai fungsi pendidikan. ]]>
<![CDATA[korupsi infrastruktur jalan Korupsi, Kualitas Infrastruktur Jalan dan Ketimpangan Pendapatan ]]>
<![CDATA[Shinta Wijayanti]]>;
<![CDATA[khoirunurrofik khoirunurrofik]]>
<![CDATA[ Jurnal Ekonomi Kuantitatif Terapan 2022: Vol. 15, No. 2, Agustus 2022 (pp.162-339) ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/JEKT.2022.v15.i02.p01
<![CDATA[This study investigates the relationship between the corruption cases in road infrastructure and the quality of road infrastructure and its effect on income inequality in Indonesia. Using actual data on cases of road infrastructure corruption that have been in court and a fixed-effect data panel estimation model with standard errors clustered by island regions in Indonesia, this study shows a significant negative correlation between road infrastructure corruption cases and road infrastructure quality. This study also found a significant positive correlation between cases of road infrastructure corruption and income inequality moderated by economic growth. The finding indicates that the more corruption cases occur in an area, the lower the quality of road infrastructure and the increasing income inequality as measured by the Gini index (gini ratio).]]>
<![CDATA[Preferensi Hunian di Perkotaan pada Generasi Y di Kota Bekasi ]]>
<![CDATA[Defi Puspitasari]]>;
<![CDATA[Joko Adianto]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Jurnal Pembangunan Wilayah dan Kota Vol 18, No 1 (2022): JPWK Volume 18 No. 1 March 2022 ]]>
Publisher : <![CDATA[Universitas Diponegoro, Indonesia ]]>
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DOI: 10.14710/pwk.v18i1.37176
<![CDATA[Indonesia pada tahun di 2020 akan memasuki fenomena bonus demografi dengan meningkatnya generasi Y secara signifikan. Adanya dominasi populasi yang dapat mempengaruhi pasar perumahan terutama di kota-kota besar serta banyaknya generasi Y yang belum memiliki hunian melatar belakangi penelitian ini. Adapun Tujuan penelitian ini ialah untuk mengetahui preferensi generasi Y dalam memilih hunian. Penelitian dilakukan dengan metode kuantitatif analisis dekriptif dan index rata-rata. Dengan menyebar kuisioner kepada seluruh generasi Y berumur 20-39 tahun di Kota Bekasi secara online. Dari 436 kuisioner hasilnya menunjukan bahwa 78,7% generasi Y di Kota Bekasi belum memiliki hunian dan 3 dari 5 generasi Y di Kota Bekasi masih tinggal bersama orangtua. Adapun atribut preferensi hunian yang paling diinginkan generasi Y ialah keamanan yang terjaga, bebas banjir, lingkungan yang bersih, kepemilikan hunian dan dekat dengan jalan utama. Adapun tipe hunian yang diinginkan ialah hunian tapak dengan 3 kamar tidur dilengkapi dengan taman dan ruang keluarga dengan harga kurang dari 450 juta rupiah[n1] . Pembangunan hunian vertikal di kawasan TOD Kota Bekasi sebagai upaya mendorong kepemilikan hunian generasi Y serta efisiensi lahan oleh pemerintah belum optimal sebab nyatanya hunian vertikal sangat sedikit diminati generasi Y di Kota Bekasi dan mereka lebih menyukai hunian tapak. ]]>
<![CDATA[The Effect of Accountability on the Efficiency of Local Government Expenditures ]]>
<![CDATA[Wulan Sri Rahayu]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i2.647
<![CDATA[This study aims to examine the effect of accountability, as one of the governance aspects, on the efficiency of local government spending at the district/city level in Indonesia. This study uses panel data analysis with 228 districts/city government entities from 2014 to 2018. The analysis is conducted in two stages; the first stage measures the efficiency of every local government by using Data Envelopment Analysis (DEA) method. The second stage estimates the effect of accountability and other control variables on local government expenditure efficiency by regression using the Tobit method. The result shows a non-linear relation between accountability, which is proxied using the Indonesia Audit Board Opinion Index, and the efficiency of local government expenditure. Initially, accountability will proceed hand in hand with increasing efficiency; however, at a certain point, an increase in accountability will no longer increase the efficiency level of local government expenditure. Another control variable that positively relates to efficiency is population expenditure per capita. Meanwhile, the ethnic fractionalization index (EFI) and distance negatively affect efficiency. The results of this study have not been able to show a relation between political competition and the gender of regional heads with efficiency.]]>
<![CDATA[The Effect of the Effective Corporate Tax Rate Toward Investment Decision in Indonesian Public Company ]]>
<![CDATA[Yasinta Wahyu Pratiwi]]>;
<![CDATA[Khoirunurrofik]]>
<![CDATA[ Journal of Indonesian Applied Economics Vol. 11 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Department of Economics, Faculty of Economics and Business, Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jiae.2023.011.01.5
<![CDATA[Purpose This research aimed to determine the effect of the effective tax rate in public company investment in Indonesia. Design/methodology/approach The research was conducted using firm data during 2008-2020 and considered the long-term investment concept. Meanwhile, the cross-section of 672 companies and the ordinary least square technique were used to get the estimation. Findings The estimation result showed that the effective tax rate has significant negative effect on fixed asset investment. If effective tax rate decrease, it can be because the company gets tax rate reduction incentives, conduct accelerated depreciation, fiscal reconciliation on the financial statement which can increase fixed asset investments. Moreover, the estimation also showed that the age of the company is able to strengthen the relationship between effective tax rate and company investment. The difference in domestic and foreign companies does not affect the elasticity ETR toward investment. Research limitations/implications Based on the estimation result mentioned, it is expected to provide guidance in implementing incentive tax, which can encourage public company investment. Originality/value There are many studies on the effect of income tax rates, but the results cannot be used specifically in Indonesia since the tax sensitivity may be different based on the development level of the country and the characteristics of the company.]]>
