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All Journal JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Indonesian Journal of Geography Signifikan : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kuantitatif Terapan Jurnal Pembangunan Wilayah dan Kota Jurnal Pendidikan Ekonomi Undiksha Journal of Indonesian Applied Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Planning and Development Jurnal Wilayah dan Lingkungan JDE (Journal of Developing Economies) Jurnal Ekonomi & Kebijakan Publik Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Bina Praja Integritas: Jurnal Antikorupsi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Economics and Finance in Indonesia Sebelas Maret Business Review Jurnal Perencanaan Pembangunan Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Keluarga Berencana Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences juremi: jurnal riset ekonomi Jurnal Kebijakan Ekonomi Return : Study of Management, Economic and Bussines Journal Publicuho Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Ekonomi, Teknologi dan Bisnis Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Jurnal Ekonomi Pembangunan Jurnal Ekonomi dan Pembangunan Indonesia Economic and Finance in Indonesia Economic Development Analysis Journal Buletin Pos dan Telekomunikasi
Khoirunurrofik, Khoirunurrofik
Department Of Economics, Faculty Of Economics And Business, Institute For Economics And Social Research (LPEM), University Of Indonesia
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Mengkaji Efek Flypaper di Indonesia: Bukti Setelah Pengalihan Pajak Bumi dan Bangunan Perkotaan-Perdesaan ke Pemerintah Daerah Afrizal, Raden Muhammad; Khoirunurrofik, Khoirunurrofik
Jurnal Bina Praja Vol 14 No 3 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.465-478

Abstract

In order to increase the tax power of local governments, the central government implemented a major reform in 2010 by transferring the Urban-Country Land and Buildings Tax (PBB-P2) to local governments. Although the tax contributes a significant portion of local government revenues, the spending behavior of local governments is questionable, and it is unclear whether public spending has been increased. This study examines the effect of strengthening PBB-P2 policy on increasing local revenue (PAD) and its impact on regional spending patterns, specifically whether there are still flypapers after policy reform. Applying a fixed-effects panel data method to Indonesian local governments from 2005 to 2020, we found that strengthening PBB-P2 policy had a significant positive impact on PAD. The positive effect was found to be significant one year (year +1) after policy implementation in each region, including for the province, district, and city, with the issuance of regional ordinances related to PBB-P2. Interestingly, the significant increase in PAD impacted regional spending patterns. Thus, the flypaper effect phenomenon did not exist from 2005 to 2020. This implies that the central government can selectively empower local governments to levy appropriate local taxes and user fees. This can be done by providing new local tax sources, restructuring tax types, simplifying usage fee types, and harmonizing regional government regulations with the central government.
Hubungan Dana Desa dengan Pembangunan Ekonomi Desa: Studi tingkat Desa di Indonesia: Studi Tingkat Desa di Indonesia Yusuf, Mohamad; Khoirunurrofik, Khoirunurrofik
Jurnal Bina Praja Vol 14 No 3 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.493-504

Abstract

The Village Fund Program is a manifestation of fiscal decentralization in Indonesia, which is intended to support equitable development and increase community welfare. The village government has the authority to plan the use of the Village Fund and to spend it concerning regulations from the central government. The use of the Village Fund needs to be evaluated to determine whether the funds have been spent properly and support the village's economic development. This study aims to identify Village Fund program activities that can affect village economic development and determine regional priorities in utilizing Village Funds for village development in the economic field. The analysis was conducted using a qualitative approach by mapping and tagging Village Fund expenditures. The mapping and tagging aim to ensure that Village Fund spending follows the mandate and to know the composition of the share of economic spending in each region. The results showed that: (1) the utilization of the Village Fund was following the applicable priority guidelines for the use of the Village Fund; (2) the share of economic spending in the eastern part of Indonesia is lower than in other regions, but the trend is constantly rising, while the share of economic spending in the islands of Java and Bali shows a higher number. Based on the research results, this study suggests that villages in disadvantaged areas prioritize Village Fund spending for infrastructure improvement and regional openness to increase village progress or independence.
Kinerja Keuangan Daerah dan Pembangunan Ekonomi Inklusif: Bukti Empiris dari Provinsi-Provinsi di di Indonesia Ihwandi, Lalu Riza; Khoirunurrofik
Jurnal Bina Praja Vol 15 No 2 (2023)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.15.2023.417-429

Abstract

This study aims to analyze the relationship between regional financial performance and inclusive economic development in Indonesia using secondary data from 34 provinces in Indonesia from 2011-2021. The data sources for this study were collected from the National Development Planning Agency, Directorate General of Fiscal Balance, and Statistics Indonesia. This study uses panel data regression analysis with a fixed effect model because it can reduce bias compared to other panel data models, especially those caused by unobservable time-invariant variables. The results showed that regional financial performance, as measured by the fiscal decentralization ratio, fiscal independence ratio, capital expenditure ratio, and social assistance expenditure ratio, significantly influenced inclusive economic development in Indonesia. Fiscal decentralization and social assistance spending have a positive relationship with inclusive economic development. Meanwhile, fiscal independence and capital expenditure have a negative relationship with inclusive economic growth.
Analysis of the relationship between government’s anti-corruption programs and bribe-giving behavior at the individual level in Indonesia Wibowo, Agustinus Cahyo; Khoirunurrofik, Khoirunurrofik
Integritas: Jurnal Antikorupsi Vol. 10 No. 2 (2024): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v10i2.1256

Abstract

Research on corruption in Indonesia has primarily focused on institutional corruption, while individual-level bribery remains underexplored. This study analyzes data from the 2020–2021 Anti-Corruption Behavior Survey (SPAK) and other surveys by Statistics Indonesia (BPS) to examine the relationship between the government’s anti-corruption programs and the possibility of individuals in Indonesia engaging in bribery to access public services. The study explores how the programs interact with community perceptions and individual characteristics such as education, gender, marital status, and living area characteristics like Information and Communication Technology (ICT) development and Gross Regional Domestic Product (GRDP). Findings indicate that the anti-corruption program implemented by the government is still limited to community groups with a high chance of committing bribery. Negative interactions are observed between government’s programs and perceptions of anti-corruption in family and public spheres, suggesting that incorporating community perceptions into anti-corruption programs can reduce bribery through rational choice and social norms. It was also found that people with lower education levels, male gender, married status, and living in areas with high ICT development and areas with high GRDP tend to bribe more. At a certain point, increasing age will reduce the chances of bribery. The government should design and implement anti-corruption programs that account for individual and regional characteristics, utilizing both direct and indirect media channels to enhance public perception of anti-corruption and reduce bribe-giving behavior.
The Role of Physical, Social, and Financial Infrastructure on Economic Growth in Indonesia Adhari, Anggara Wahyu; Khoirunurrofik, Khoirunurrofik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4556

Abstract

The purpose of this research is to determine the effects of physical, social, and financial infrastructure on economic growth in Indonesia during 2016-2020 using data from 34 provinces. The infrastructure index is compiled using the Principal Component Analysis (PCA) technique to represent infrastructure indicators. Estimation in this study was carried out using the Panel Corrected Standard Error (PCSE) to improve the Fixed Effect Model which contains problems of multicollinearity, heteroscedasticity, and autocorrelation. The results of this study show that physical infrastructure, social infrastructure, and financial infrastructure have a significant impact on economic growth in Indonesia. Physical and social infrastructure has a positive impact, while financial infrastructure has a negative impact.
The Effect of Accountability on the Efficiency of Local Government Expenditures Rahayu, Wulan Sri; Khoirunurrofik, Khoirunurrofik
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.647

Abstract

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.
Does village fund audit affect village development? An empirical study of villages in Aceh Province Helmi, Sayid Reza; Khoirunurrofik, Khoirunurrofik
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1286

Abstract

It is well-known that additional cases of misappropriating village funds are reported yearly. Without adequate oversight and control, the fraud and corruption trends in village funds will continue to prevail and hinder village development. The increase of funds transferred to villages has failed to eliminate the number of underdeveloped villages in Indonesia, which is still 24.39% nationally and 36,15% in Aceh Province. This study examined whether the local government's audit of village funds positively affects village development as measured by the Village Development Index (IDM) value. The relationship between audits, the number of auditors, and audit fees on village development is examined using a quantitative approach and the regression method. A qualitative technique was also used to gain insights into the implementation of village fund audits. The study found a positive relationship between auditing and audit fees for IDM, while the number of auditors is unrelated to IDM. Compared to unaudited villages, audited villages have higher IDM scores. Despite having a good relationship, the implementation of the audit faced challenges, among others, the lack of legislation, the absence of auditing and accounting standards, the auditor's ambiguous authority, the scarcity of audit resources, and the local government's recklessness in performing their duties.
Apakah Belanja Pendidikan dan Kualitas Guru dapat Meningkatkan Kualitas Pendidikan? Wulansari, Narulita Ratih; Khoirunurrofik, Khoirunurrofik
Jurnal Kebijakan Ekonomi Vol. 16, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the relationship between education expenditure and teacher quality on education quality at the senior secondary level in Indonesia. Based on data analysis across provinces using the Fixed Effect Method, an inverted U-shaped relationship was identified between education expenditure and education quality. This study also shows that teacher quality has a significant effect in improving education quality. The interregional analysis shows that education expenditure has an inverted U-shaped relationship and teacher quality has a positive relationship with education quality at the outside Java-Bali region. However, education expenditure and teacher quality do not show a significant result for the Java-Bali region. Overall, this study suggests that efficiency in education expenditure and teacher quality play an important role in improving education quality at the senior secondary level in Indonesia.
Analisis Perilaku Kolusif pada Tender Perbaikan Jalan di Provinsi DKI Jakarta Tahun 2011-2014 Darmawan, Sastyo Aji; Khoirunurrofik, Khoirunurrofik
Jurnal Kebijakan Ekonomi Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

One of the great progress that has been achieved by the Government in the procurement of goods/services or tender is the implementation of the procurement of goods/services through an electronic system (e-procurement). Although the implementation of e-procurement is believed to increase transparency and accountability, however in practice the unfair competition tenders are still found. Meanwhile, to enforce the Competition Law, KPPU uses indirect evidence that can be either an economic analysis or the evidence of communication for deciding collusion in tenders. This study aimed to analyze firm behavior in tender by testing a method that refers to the rules of a competitive tender offer, which are conditional independence and exchangeability test. Focusing on Jakarta’s road repairs tender, this study identifies that there are seven firms that suspected of doing a collusion in the tender as they are failed to pass both of tests.
Optimalisasi Kebijakan Pemanfaatan Lahan dengan Pola Mix Land Use Terhadap Perencanaan Prasarana Pendidikan dan Kesehatan di Kota Batam Nurbaiti, Nurbaiti; Khoirunurrofik, Khoirunurrofik
Jurnal Kebijakan Ekonomi Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to identify the patterns of spatial use to optimize the use of space equal distribution of education and health well as see the effect of education and health infrastructure facilities to NJOP (land value). The results of this research identified more than 50% the use of space on Batam city turn toward adopt Mix Land Use with the characteristics are: 1) is a district with a high service hierarchy; 2) have the education and health infrastructure which is more spread equally to be accessible for the public; 3) The gap between education and health infrastructure are smaller. The existence of education and health infrastructure does not affect the formulation on the value of NJOP. The results of these studies, recommends for using Mix Land Use in polices of RTRW Batam City, and the need for reformulation of NJOP determination as the potential for increased Original Local Income (PAD) to account the effect of the existence of education and health infrastructure in each region.
Co-Authors Adhari, Anggara Wahyu Adi Saputra Afrizal, Moslem Afrizal, Raden Muhammad Agusta, Fian Ari Agustinus Cahyo Wibowo Aisyah Nurrul Jannah, Aisyah Nurrul Alzhar Valentino Erdiansyah Arni Yusnita Astriana, Septhia Bejo Waluyo Bonnie Permana Negara Darmawan, Sastyo Aji Defi Puspitasari Dian Trisnawati Dipta Fitriatinnisa Dwi Joko Susilo Fakhri Adrian Fansuri, Mohammad Ikhsan Farina rahmawati Fitriatinnisa, Dipta Ghany Ellantia Wiguna Helmi, Sayid Reza Ihwandi, Lalu Riza Indra Lesmana Irfan Teguh Prima Irim Tiara Puri Joko Adianto Kartasasmita, Mawardi Kharisma P, Gusrah Lusi Repina Simarmata Mohamad Yusuf Negara, Bonnie Permana Neno Prayitno Nurbaiti Nurbaiti Oktiani, Erlisa P.M, Gusrah Kharisma Pangeran, Adhamaski Penatih, Ketut Wahyu Kusumadewa Prabowosunu, Mohammad Alvin Pramita, Suwardi Dwi Pratita, Rani Puri, Irim Tiara Puspawardhani, Maria Angelica Putri Natalia Saragih Rahayu, Wulan Sri Ramadhan, Fajri Ramadhan, Risza Galas Rani Pratita Reny Maselati Margaretha Resti Astuti Rezha Arlanda Berliansyah Rizka Amalia Rizka Amalia Sa'diah, Minarti Saktina, Renny Sastyo Aji Darmawan Setianingsih, Erna Shinta Wijayanti Silalahi, Gunawan Adi Saputra Simamora, Wenny Arta Taufiqurrahman Taufiqurrahman Tiara Ariyanda Tito Wibisono Trinanda Ultari Violita, Rizani Wibisono, Erfan Wibowo, Agustinus Cahyo Widi Astuti Ari Setiyaningsih Widiyastuti, Parti Widyamantara, Putu Yogi Wulan Sri Rahayu Wulansari, Narulita Ratih Yalisman, Febrian Yasinta Wahyu Pratiwi Yusuf Dwiantoro Yusuf Reza Kurniawan