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All Journal Infestasi Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Collegium Studiosum Journal Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Multidisciplinary Science: MIKAILALSYS Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
MOHAMAD DJASULI
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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DAMPAK KEBIJAKAN GAJI DAN TUNJANGAN DPR-RI TERHADAP ANGGARAN PENDAPATAN DAN BELANJA NEGARA Savira Anggita Putri; Yuliani Lilinda Warasati; Violita Putri Arimbi; Alifia Noer Laily; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6644

Abstract

Kebijakan gaji dan tunjangan anggota Dewan Perwakilan Rakyat Republik Indonesia (DPR-RI) menjadi salah satu masalah umum yang sensitif dalam rangka kejujuran keuangan negara. Penelitian ini bertujuan untuk menganalisis kritis dampak sosial dan fiskal kebijakan gaji dan tunjangan DPR-RI terhadap Anggaran Pendapatan dan Belanja Negara (APBN). Pendekatan penelitian menggunakan metode kualitatif studi kepustakaan dan studi kritis, dengan mengumpulkan data dari jurnal ilmiah nasional dan internasional, laporan keuangan negara, serta pemberitaan resmi tahun 2023–2025. Hasil penelitian menunjukkan bahwa kebijakan remunerasi DPR-RI berpengaruh besar terhadap beban fiskal APBN, menyempit ruang fiskal belanja publik produktif, dan menurunkan legitimasi sosial lembaga legislatif di mata publik. Fenomena kenaikan tunjangan DPR tahun 2025 menjadi bukti nyata ketegangan antara kepentingan elite dan citra keadilan publik. Penelitian ini memberikan rekomendasi supaya pemerintah melakukan reformasi remunerasi legislatif berbasis kinerja dan transparansi fiskal, untuk memelihara keadilan sosial dan efisiensi anggaran negara.
The Effectiveness of the Cigarette Tax Earmarking Policy for Healthcare Financing in Indonesia: A Systematic Literature Review Mohamad Djasuli; Fatimatus Zahra; Isnanda Fitri Maulidina
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10258

Abstract

Optimizing cigarette tax earmarking is important as a fiscal instrument to support healthcare financing and strengthen Regional Original Revenue (Pendapatan Asli Daerah [PAD]) in Indonesia. Although this policy has been normatively regulated through various legal frameworks, its regional implementation continues to face challenges, including ineffective fund utilization, weak supervision, and limited transparency and accountability in budget management. This study aims to analyze the contribution of cigarette tax to regional revenue and evaluate the effectiveness of cigarette tax earmarking in supporting healthcare financing in Indonesia. A qualitative approach using the Systematic Literature Review (SLR) method was employed. Data were collected from relevant national and international scientific journal articles indexed in Google Scholar, SINTA, and Garuda. The literature selection process followed the PRISMA framework through identification, screening, eligibility assessment, and inclusion stages. Based on this process, 15 articles met the inclusion criteria and were analyzed using a descriptive-analytical approach. The findings indicate that cigarette tax contributes significantly to regional revenue and has substantial potential to support healthcare financing through an earmarking mechanism. However, policy implementation remains suboptimal because of a persistent gap between regulatory design and practical execution. Major obstacles include low tax revenue realization, inappropriate budget allocation, weak monitoring systems, and disparities in regional governance capacity. The study concludes that cigarette tax earmarking in Indonesia is normatively sound but operationally weak, requiring stronger supervision, transparency, and accountability in fund management. This study contributes to public finance and health policy literature by clarifying the fiscal role and implementation constraints of cigarette tax earmarking, while its practical implications emphasize the need to improve regional fiscal governance to strengthen healthcare financing and regional fiscal autonomy.
Co-Authors Achmad Zamroni Akhmad Abimanyu Alifia Noer Laily Alvin Naila Alvinka Dewi Cahyana Amelia Safitri Ana Maulidiyah Anida Naisyillatu Rohmah Anisatul Maulidina Aprilia Aprillia Nabilla Ayu Rosadi Ardiya Pramesti Regita Cahyani Aulia Safitri Brilian Nanda Arifian Dilla Rachma Ayu Dwi Gita Nathalia Fadia Ayu Silfia Fatimatus Zahra Firdaushil Hasanah Firmansyah, Ericko Dendy Akbar Fredy Wijaya Ciputra Friska Cahya Wulandari Hani Ayu Lestari Irene Dwi Ardianty Isnanda Fitri Maulidina Jasmiatussifilfila Jasmiatussifilfila Kharisma Ayu Febriani Laelly Wahyu Hidayati Lailatul Maulidia Listin Nike Septiana Maritza Aminatuzzuria Mezalina Wahyuning Aji Muhamad Arief Priambadha Muhamad Nurcholis Muhamad Ridho Musridatul Hasanah Natasha Sekar Ayu Monalisa Nia Dewi Kurniawati Nur Fadilah Puput Purnamasari R.Aj Cahya Dira Aulia Putri Rafly Ardiansyah Rheni Anggraini Rohmadira Aditya Savira Anggita Putri Sekar Langit Putri Waluyo Siti Yunia Amalia Sukma Restina Pradipta Syafiq Febriyanto Ubaidatus Sholihah Ulfa Adiranti Vega Septian Fikri D Violita Putri Arimbi Wawan Ardiansyah Yuliani Lilinda Warasati Zahroh Maulidia