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All Journal Madani : Indonesian Journal of Civil Society Journal of Mathematics Instruction, Social Research and Opinion Jurnal Media Birokrasi JEKP (Jurnal Ekonomi dan Keuangan Publik) Jurnal Teknologi dan Komunikasi Pemerintahan Studi Administrasi Publik dan ilmu Komunikasi
Tumija, Tumija
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Optimalisasi Penatausahaan Aset Tetap Berupa Tanah Dalam Meningkatkan Akuntabilitas Laporan Keuangan Di Kabupaten Jayawijaya Tumija, Tumija; Kogoya, Yanechson Gwarry; Agustina, Ika
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 11 No. 1 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i1.4149

Abstract

Papua is an area where problems often arise regarding land ownership rights. One of them is in Jayawijaya Regency, where there are still frequent cases of land disputes, especially land owned by the Jayawijaya Regency Government. This issue regarding the legality of land belonging to the Jayawijaya Regency government will greatly influence the administration of land assets, because the assets recorded must have strong evidence of legality such as land certificates. Therefore, the Jayawijaya Regency Government must optimize the administration of fixed assets in Jayawijaya Regency, especially land assets. The aim of this research is to determine the optimization of the administration of fixed assets in the form of land in increasing the accountability of financial reports carried out by the Regional Financial and Asset Management Agency of Jayawijaya Regency. The research method used is descriptive qualitative. Researchers used observation, interview and documentation techniques. The data that has been collected is then analyzed by collecting data, analyzing the data, and drawing conclusions. The research results obtained show that the administration of land assets is not optimal, namely because there are still problems in securing assets and human resources within the Jayawijaya Regency BPKAD environment. In this case, the steps taken by BPKAD Jayawijaya Regency are to increase asset security and improve the quality of human resources through providing training and technical guidance
Efektivitas Pemindahtanganan Aset Peralatan dan Mesin melalui Penjualan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo Provinsi Jawa Timur Tumija, Tumija; Rachmadika, Frendymasta
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 11 No. 2 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i2.4762

Abstract

Abstract One of the problems with Regional Property (BMD) owned by Sidoarjo Regency is that it is not used and is in a condition of serious damage. Another problem is the accumulation of heavily damaged assets which can be seen from the recorded value on the regional balance sheet, especially in the miscellaneous assets post. The aim of this research are to find out effectiveness of equipment and machinery assets redeployment through sale, inhibitants that are faced by Regional Finance and Assets Agency (BPKAD) of Sidoarjo Regency in realizing the effectiveness of equipment and machinery assets redeployment through sales. This research using qualitative descriptive method with inductive approach. Data was collected by interview technique complemented with documentation and observation. The result brought the fact that redeployment of equipment and machinery assets through sales in BPKAD Sidoarjo has fulfilled several dimensions of Gibson’s effectiveness theory even if it has not able yet to resolve the problem about the heap of heavy damaged equipment and maschinery assets completely. Equipment and machinery assets redeployment through sales has been done quite effectively although it still face faces obstacles such as lack of local government agency’s (OPD’s) understanding about assets redeployment, collecting and matching assets data, inadequate asset storage, dependency on state asset auction service (KPKNL) or public appraiser service (KJPP) because of unavailability of appraisers from the civil apparatus of Sidoarjo Government. Keywords: Effectiveness, Equipment and Machinery Assets, Redeployment through Sales Abstrak Permasalahan Barang Milik Daerah (BMD) yang dimiliki Kabupaten Sidoarjo salah satunya tidak terpakai dan dalam kondisi rusak berat. Masalah lain adanya penumpukan aset rusak berat dapat terlihat dari nilai tercatat pada neraca daerah khususnya pada pos aset lain-lain. Penelitian ini bertujuan untuk mendapatkan gambaran efektivitas pemindahtanganan aset peralatan dan mesin melalui penjualan, mengetahui hambatan yang dihadapi oleh Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo dalam mewujudkan efektivitas pemindahtanganan aset peralatan dan mesin melalui penjualan. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan induktif. Pengumpulan data dilakukan melalui teknik wawancara dilengkapi observasi dan dokumentasi. Hasil yang diperoleh penulis dalam penelitian ini yaitu pemindahtanganan aset peralatan dan mesin melalui penjualan di BPKAD Kabupaten Sidoarjo telah memenuhi sejumlah dimensi teori efektivitas Gibson meski belum mampu menyelesaikan masalah penumpukan aset peralatan dan mesin rusak berat secara tuntas. Pemindahtanaganan aset peralatan dan mesin melalui penjualan cukup efektif meski masih menghadapi hambatan meliputi kurangnya pemahaman organisasi perangkat daerah (OPD) terkait pemindahtanganan aset, pengumpulan dan pencocokan data aset, tempat penyimpanan yang belum memadai, ketergantungan pada KPKNL atau KJPP karena tidak adanya penilai dari aparatur Pemerintah Daerah Kabupaten Sidoarjo. Kata Kunci : Aset Peralatan dan Mesin, Efektivitas, Pemindahtanganan
Opportunity Cost Analysis and Fiscal Accountability of Indonesia's Board of Peace Membership Commitment 2026: A Public Finance and State Budget Management Perspective Ivansyach, Briyan Nanda; Rafli, Aqiilah Abiyyi; Tumija, Tumija
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1268

Abstract

This study analyzes the Indonesian government’s financial commitment of US$1 billion (approximately IDR 16.76 trillion) to secure permanent membership in the Board of Peace (BoP), formalized on January 22, 2026. The analysis applies a public expenditure framework integrating opportunity cost, value-for-money, and fiscal accountability to evaluate three key aspects: the trade-offs within the 2026 State Budget, compliance with national financial regulations, and potential risks to fiscal stability. The findings highlight three critical issues. First, the allocation represents a significant opportunity cost, as the amount is equivalent to around 5% of the Free Nutritious Meals program and nearly 7% of the national health budget. It could alternatively fund the annual salaries of approximately 300,000 contract teachers, indicating substantial foregone social benefits. Second, the financing approach of reallocating the Ministry of Defense budget without formal approval through a revised State Budget raises concerns about compliance with the principle of budget specificity, as mandated by Law No. 17 of 2003. This suggests a potential misalignment with established fiscal governance standards and legislative oversight mechanisms. Third, the commitment introduces additional fiscal pressure outside the approved budget structure, which may constrain fiscal space amid ongoing expenditure efficiency policies in 2025–2026. This condition increases the risk of undermining the deficit target of 2.68% of GDP. Overall, this study contributes to public finance discourse by demonstrating how international financial commitments can influence domestic fiscal discipline, accountability, and sustainability in emerging economies.
Co-Authors Abdillah, Muhammad Risky Akhmad Zakky Andrew Pangemanan, Andrew Assyfa, Alvianty Nur Dwi Asri, Jatnika Ivansyach, Briyan Nanda Kafi, Fadhilah Kogoya, Yanechson Gwarry Lestari, Eko Budi Luthfi Azhari Rachmadika, Frendymasta Raden Mohamad Herdian Bhakti Rafli, Aqiilah Abiyyi Rahmadanita, Annisa Restu Widyo Sasongko Utomo, Decky Dwi Wauran, Anjelica Jesica Hanna Zulkarnaen, Adam