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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Jurnal Riset Terapan Akuntansi JPSI (Journal of Public Sector Innovations) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Agus Sunarya Sulaeman
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PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS ATAS KORELASI RESIPROKAL Agus Sunarya Sulaeman; Hasna Imtiyaz Hanifah
JURNAL DINAMIKA EKONOMI PEMBANGUNAN Vol 5, No 2 (2022): AUGUST
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.5.2.146-172

Abstract

This study aims to analyze the reciprocal effect between economic growth and local own-source revenue. The research scope of this study is based on Java—Bali region in 2015—2019. Using purposive sampling, the data used in this research is taken from the DJPK and BPS websites. The method of this study is analyzed with the two-stage least square (2SLS) panel data regression method with cross-section random effect model as well as white-cross section covariance coefficient in the GDRP equation and period weights (PCSE) in the LOR equation. This research managed to prove the significant positive reciprocal effect between economic growth and LOR. Other factors related such as General Allocation Fund, Revenue Sharing Fund, and HDI in the GDRP equation also have a significant positive influence on economic growth. Meanwhile, labor, local taxes, and local retributions variables also own similar results on LOR. However, Special Allocation Fund and population has significant negative effect on economic growth and LOR, respectively. Moreover, capital expenditure with a lag of two years shows a negative and insignificant effect on economic growth.
Fiscal Decentralization: Is There a Simultaneous Relationship Between Regional Independence and Social Welfare? Ika Khoirunisa; Agus Sunarya Sulaeman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 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.v2i1.848

Abstract

Indonesia's fiscal decentralization initiative aims for two essential goals to strengthen regional financial independence and social welfare. However, intergovernmental transfers could also reduce the urgency of local governments to increase their financial independence. This study is designed to prove whether intergovernmental transfers can improve regional financial independence and social welfare. Based on a statistical test of 500 districts/cities throughout 2017—2019 using multiple linear regression analysis, more than 90% of districts/cities have yet to achieve independent financial status. In addition, regional welfare in the country is still experiencing inequality. This study's result shows Revenue Sharing Fund (Dana Bagi Hasil, DBH), General Allocation Fund (Dana Alokasi Umum, DAU), and the previous year's Physical and Non-Physical Special Allocation Funds have a significant and positive effect on regional financial independence. However, only General Allocation Funds and Non-Physical Special Allocation Funds significantly and positively affect social welfare. Whereas Revenue Sharing Fund has an insignificant and negative effect, Physical Special Allocation Funds have a significant and negative effect on social welfare. Lastly, regional financial independence has a significant positive effect on social welfare.
Efisiensi dan Produktivitas Kinerja Perguruan Tinggi Badan Layanan Umum Indonesia Agus Sunarya Sulaeman; Sarah Sofi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 4 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i4.479

Abstract

This study aims to evaluate the efficiency and productivity of 24 Public Universities as Public Service Agencies (PUPSA) in Indonesia. The approach used is a quantitative approach with the Data Envelopment Analysis and Malmquist Productivity Index methods. The findings in this study indicate that the average efficiency level of PUPSA in Indonesia is at an inefficient level. Only six (25%) PUPSA are able to maintain their efficiency during the study period and only three (12.5%) PUPSA do not experience changes in their efficiency scores due to changes in parameters. The malmquist productivity index approach finds that the average productivity of PUPSA increases, but it is dominated by technological improvements rather than technical efficiency improvements. In addition, quadrant analysis indicates that six PUPSA (25%) are in quadrant 1 (High Efficiency and Productivity), seven PUPSA (29.17%) are in quadrant 2 (High Efficiency, Low Productivity, six PUPSA (25%) ) are in quadrant 3 (Low Efficiency, High Productivity), and five PUPSA (20.83%) are in quadrant 4 (Low Efficiency and Productivity)
Manajemen Kas Pemerintah: Implementasi Kartu Kredit Pemerintah dalam Pembayaran Belanja Negara Agus Sunarya Sulaeman; Rizky Ridho Dwinanda
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.912 KB) | DOI: 10.33795/jraam.v5i2.005

Abstract

The purpose of this study was to examine the benefits of using the Kartu Kredit Pemerintah (KKP) on government cash management. Survey methods and regression analysis techniques with panel data were used in this study. The results of the study proved that the expenditure realization using the KKP did not have a significant effect on idle cash from the use of Uang Persediaan (UP), but the expenditure realization through UP cash did. Operational costs, number of work units and size of Ministry had a significant effect on increasing the value of UP KKP. The use of KKP is recommended for all types of government transactions, and it is mandatory for all spending units. The elimination of payment through cash UP is considered to help the effectiveness of government cash management. Abstrak Penelitian ini bertujuan menguji manfaat penggunaan Kartu Kredit Pemerintah (KKP) terhadap manajemen kas pemerintah. Penelitian ini menggunakan metode survei dan teknis analisis regresi dengan data panel. Hasil penelitian membuktikan bahwa realisasi belanja menggunakan KKP tidak berpengaruh signifikan terhadap kas menganggur dari penggunaan uang persediaan (UP), tetapi realisasi belanja melalui UP tunai berpengaruh. Biaya operasional, jumlah satuan kerja dan ukuran Kementerian Negara/Lembaga berpengaruh signifikan meningkatkan nilai UP KKP. Penggunaan KKP disarankan untuk seluruh jenis transaksi pemerintah, dan diwajibkan terhadap seluruh satker. Penghapusan pembayaran melalui UP tunai dinilai membantu efektivitas manajemen kas pemerintah.
Perguruan Tinggi Negeri BLU di Indonesia; Pengelolaan Anggaran, Karakteristik, dan Peningkatan Kinerja Hasna Noor Alifa; Agus Sunarya Sulaeman
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.48827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh alokasi anggaran dan karakteristik institusi terhadap kinerja Perguruan Tinggi Negeri berstatus BLU. Alokasi anggaran terdiri dari anggaran rupiah murni, PNBP, dan pinjaman luar negeri, sedangkan karakteristik institusi terdiri dari ukuran perguruan tinggi, jumlah tenaga pendidik, dan jumlah mahasiswa. Alokasi anggaran rupiah murni kemudian dirinci menurut jenis belanja, yaitu belanja pegawai, belanja barang, dan belanja modal. Sementara itu, alokasi anggaran PNBP dirinci juga menurut jenis belanja, yaitu belanja barang dan belanja modal. Hasil analisis  mengindikasikan bahwa alokasi anggaran pada PTN BLU secara umum belum optimal untuk menunjang kinerja PTN BLU. Alokasi anggaran rupiah murni belanja pegawai, belanja barang, dan belanja modal berpengaruh signifikan  positif terhadap kinerja PTN BLU. Alokasi anggaran PNBP belanja barang berpengaruh signifikan positif terhadap kinerja PTN BLU. Akan tetapi, alokasi anggaran PNBP belanja modal dan alokasi anggaran pinjaman luar negeri berpengaruh signifikan negatif terhadap kinerja PTN BLU. Selain itu, karakteristik institusi berupa ukuran perguruan tinggi dan jumlah tenaga pendidik berpengaruh signifikan positif terhadap kinerja PTN BLU, sedangkan jumlah mahasiswa tidak berpengaruh terhadap kinerja PTN BLU
Turbulensi Lingkungan dan Kapasitas Strategi Perusahaan Ritel pada PT Hero Supermarket Tbk: Turbulensi Lingkungan dan Kapasitas Strategi Perusahaan Ritel pada Pt Hero Supermarket Tbk Taufik Raharjo; Agus Sunarya Sulaeman; Roby Syaiful Ubed
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 2 (2023): Juli 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v6i2.2618

Abstract

This study aims to analyze the position of PT Hero Supermarket Tbk's environmental turbulence level, and analyze PT Hero Supermarket Tbk's strategy to optimize the company's performance and sustainability. The research method used is descriptive qualitative, utilizing secondary data from various literature such as books, articles and homepages to access the latest data and information to analyze environmental turbulence and strategies implemented by PT Hero Supermarket Tbk. The Result of this study that PT Hero Supermarket Tbk's environmental turbulence level is at level 4 (Discontinuous) and 5 (Suprising). Considering that PT Hero Supermarket Tbk's turbulence level is at levels 4 and 5, to optimize performance and sustainability the company can use an "entrepreneurial" strategy in the short term, but must start trying to implement a "creative novel" strategy. In addition, management must be able to respond by developing the company to be able to control the environment and create a new environment (market).
Co-Authors Andika Fadila Syuja Hasna Imtiyaz Hanifah Hasna Noor Alifa Ika Khoirunisa Lugas Brillian Nabilla Ulfah Prihandini Novi Andriyanto Puji kurnianingsih Reza Kurniawan Rizky Ridho Dwinanda Roby Syaiful Ubed Sarah Sofi Sayyidati Aisyah Mardiati Putri Sriyani Sriyani Taufik Raharjo Vivin Silvia Yasmin Putri Maharani