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All Journal Jurnal Manajemen Keuangan Publik JPSI (Journal of Public Sector Innovations) Educoretax
Panjaitan, Rido Parulian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pelaksanaan Pengendalian Internal Bantuan Operasional Sekolah (BOS) melalui Pendekatan Fungsi Pengelolaan Keuangan Negara Panjaitan, Rido Parulian
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 2 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i2.523

Abstract

Kebijakan dana BOS telah diterapkan sebagai upaya pemerintah dalam menyukseskan program wajib belajar nasional sejak tahun 2005. Pengelolaan dana BOS tersebut diserahkan kepada pihak sekolah untuk dikelola secara independen, dalam hal ini Tim BOS Reguler Sekolah.  Artinya, peranan tim tersebut adalah sangat krusial dalam memastikan keefektifan pengelolaannya. Oleh karena itu, tulisan ini dimaksudkan untuk melihat kembali peranan setiap unsur pada Tim BOS Reguler Sekolah dengan mengkaitkannya kembali dengan konsep keilmuan serta model pengelolaan Keuangan Negara dan Perbendaharaan Negara.  Melalui pendekatan konseptual, tulisan ini menggunakan studi literatur sebagai alat untuk mengumpulkan informasi dan referensi. Tulisan ini menemukan bahwa pembagian peran antar unsur pada Tim BOS Reguler Sekolah perlu dipertegas. Secara lebih khusus, prinsip saling uji (check and balance) antara unsur pada Tim Manajemen Sekolah belum ditemukan secara lebih tegas. Penelitian ini mengemukakan kerangka kerja pengendalian internal BOS melalui tiga fungsi pengelola keuangan negara sebagai bentuk penguatan pengendalian internal pada tim tersebut, yaitu: fungsi otorisator, ordonator dan comptable.
Evaluasi Atas Pelaksanaan Bantuan Sosial Penunggu Pasien di Pemerintah Kota Tegal Syndhi, Geniska Khiara; Panjaitan, Rido Parulian
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 4 No 2 (2020): Pengelolaan Keuangan Negara Dari Berbagai Sisi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v4i2.1026

Abstract

Penelitian ini bertujuan untuk mengevaluasi kebijakan bantuan sosial penunggu pasien di Kota Tegal. Jenis bantuan sosial tersebut merupakan sebuah kebijakan baru di lingkungan pemerintah setempat. Pengumpulan informasi pada studi ini dilakukan dengan studi pustaka dan wawancara. Studi ini secara khusus menggali dari sisi ketepatan penerima, kelayakan besaran, kemudahan persyaratan, dan pemberian sosialisasi. Selain itu, peneliti juga menemukan permasalahan-permasalahan utama yang dialami yang menjadi tantangan dalam menjalankan kebijakan publik ini yang dipetakan dalam diagram tulang ikan. Secara umum, studi menemukan bahwa masyarakat menilai pihak yang memang berhak atas bantuan dan besaran yang diberikan dapat untuk membantu pemenuhan kebutuhan. Persyaratan yang perlu dipenuhi pun relatif mudah. Pemberian informasi terkait adanya bantuan bagi penunggu telah datang dari pihak pemerintah dan pihak luar lainnya. Untuk perbaikan kebijakan, peneliti menitikberatkan akan pentingnya komunikasi dan sosialisasi hal teknis tentang kebijakan ini sehingga tidak terjadi kesalahpahaman.
Menggali Sektor Ekonomi Unggulan dan Berdaya Saing di Kota Bogor Tahun 2014- 2022 Panjaitan, Rido Parulian; Nopijantoro, Wurjanto; Nugroho, Adi
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 2 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i2.2573

Abstract

This research aims to identify the leading business sectors or fields that are the main contributors to Bogor City's GRDP in the period 2014 to 2014. currently and its development strategy. The method used uses location quotient (LQ) analysis, dynamic location quotient (LQ) analysis, and shift-share analysis. The results of the research show that the leading sectors of Bogor City that have potential for development are (1) transportation and warehousing, (2) educational services, (3) health services and social activities, and (4) other services. It is hoped that the Bogor City Government can develop development policy strategies to continue to encourage the growth of leading sectors. It is hoped that these four leading sectors can create a multiplier effect on other sectors to continue to grow and their contribution to GRDP will increase.
Assessing Efficiency in State Universities: Evidence from the Analytical Hierarchy Process Panjaitan, Rido Parulian; Sugiri, Dani; Waluyo, Budi
JPSI (Journal of Public Sector Innovations) Vol. 9 No. 2 (2025): May 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v9n2.p73-85

Abstract

The introduction of agencification in state universities, marked by the provision of varying degrees of autonomy, aims to improve service quality and operational efficiency. This study investigates the efficiency of state universities through the lens of agencification, i.e., the use of semi-autonomous or autonomous agencies to deliver public services. The Analytical Hierarchy Process is employed to identify and prioritize key criteria influencing university performance. Drawing on semi-structured interviews and focus group discussions with university managers, policymakers, and academics, we reveal twelve critical factors that contribute to efficiency. The findings reveal an urgent need for innovation across leadership, human resource management, information technology, strategic planning, and governance. The findings highlight the role of visionary leadership, effective human resource management, and stringent internal controls as the dominant criteria. We explore the challenges faced by state universities, including the complexities of autonomy models and bureaucratic constraints. The results imply that while university autonomy can enhance operational efficiency, it must be balanced with accountability mechanisms to prevent disparities. This research contributes to the efficiency scholarship by explaining actionable insights for policymakers and university managers to improve service quality in contemporary governance frameworks.
Alternative approaches beyond budgeting for indigenous communities Sumantri, Joko; Zunaidi, Achmad; Panjaitan, Rido Parulian; Trisulo, Trisulo
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1847

Abstract

Beyond Budgeting has emerged as a promising model in the modern context where adaptive and sustainable fund management is critically needed. This approach empowers organizations to achieve greater flexibility, innovation, and enhanced performance. This study examines the potential implementation of a Beyond Budgeting framework in managing village funds within the Baduy community in Indonesia. The research employed a descriptive-qualitative methodology, conducted in Kanekes, Lebak Regency. A qualitative approach was chosen to gain an in-depth understanding of participants' perspectives and experiences, utilizing semi-structured interviews, direct interactions, and observation. Data were analyzed to identify patterns and key findings relevant to village fund management. The observation analysis included data grouping, comparative analysis of similarities and differences in observed events, and interpretation within the local context. The findings suggest that integrating Beyond Budgeting principles into the Baduy community's village fund management is both feasible and highly relevant. The Baduy tribe exhibits strong local wisdom in resource and environmental management, emphasizing sustainability and communal values. Crucially, the principles of flexibility, transparency, and participation embedded in the Beyond Budgeting model align closely with these traditional values. Therefore, adapting Beyond Budgeting in the Baduy context could significantly enhance fund management practices while simultaneously preserving cultural integrity and promoting sustainable development.
Co-Authors Adi Nugroho Budi Waluyo Joko Sumantri, Joko Nopijantoro, Wurjanto Sugiri, Dani Syndhi, Geniska Khiara Trisulo Trisulo Zunaidi, Achmad