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All Journal JURNAL KOLABORASI Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Indonesian Journal of Accounting and Governance
Erlita Nurma Wati
Sekretariat Jenderal, Kementerian Dalam Negeri
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Keuangan Negara: Peningkatan Kualitas Pembayaran Dalam Pelaksanaan Belanja Negara Muhammad Heru Akhmadi; Andreas Oktorinus; Erlita Nurma Wati
Kolaborasi : Jurnal Administrasi Publik Vol 8, No 1 (2022): April 2022
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v8i1.7358

Abstract

Budget execution is the critical stage in the management of public finances. One of the performance indicators of budget implementation is the quality of state expenditure payments. In this case, the accuracy of the spending unit in completing bill payments is part of the quality of state expenditure payments. Currently, there are several spending units who experience delays in completing their bill payments. This study aims to determine the factors that affect the delay in the settlement of the bill. This study uses a quantitative method with the Explanatory Factor Analysis (EFA) method to identify variables that affect the delay in bill payments for all spending units at the Jakarta V State Treasury Office in 2019-2021. The results showed that information technology, supplier behavior, state treasury services, human resource capability, and external motivation affected the delay in payment of state expenditures. The results of this study also complement previous study which found that supplier indiscipline and organizational structure are variables that affect delays in state expenditures payment. The role of organizational support in spending unit will a trigger for improving the quality of state expenditure payments in spending unit.
PENGELOLAAN RISIKO KEWAJIBAN KONTINJENSI PEMERINTAH PADA PROYEK KPBU (Studi Kasus pada Jalan Tol Layang Jakarta-Cikampek II) Muhammad Heru Akhmadi; Arkandisari Atmaja Syaiban; Erlita Nurma Wati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.268

Abstract

Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan menggunakan pendekatan modifikasi dari penerapan manajemen risiko berbasis ISO 31000. Selain itu, ditemukan tiga alternatif terkait metode pemindahan risiko kewajiban kontinjensi pemerintah kepada pihak swasta diikuti dengan konsekuensinya masing-masing.
Dampak Penyaluran Bantuan Program Keluarga Harapan Terhadap Kemandirian Rumah Tangga Di Desa Plosojenar 2016-2022 Muhammad Heru Akhmadi; Nurul Khilyati; Erlita Nurma Wati
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i1.15154

Abstract

Social assistance named conditional cash transfer (PKH) is a program that administered by the government in overcoming extreme poverty. This study aims to determine and analyze the impact and effectiveness of the distribution of the PKH in Plosojenar Village, Pati Regency, Central Java from 2016-2020. This research using qualitative methods with a case study approach where data collection was obtained from literature studies and interviewees and using ATLAS.ti software to analyze the data. The results showed that the process of distributing PKH social assistance in Plosojenar Village was in accordance with the technical guidelines for the PKH social assistance distribution set by the government. From 2016 to 2020, there were 57 poor people who received the PKH social assistance, known as beneficiary families (KPM). Of the 57 KPM, there were 4 KPM who left the KPM because they had died. The distribution of the PKH social assistance has been running effectively, marked by better indicators of the lives of the poor in terms of health, education, and social welfare. The government should continue the process of distributing social assistance to the PKH in the context of alleviating extreme poverty in the community. In addition, in order to achieve household independence, guidance from PKH facilitators is needed so that KPM can use social assistance to improve their standard of living.
Co-Authors Andreas Oktorinus Arkandisari Atmaja Syaiban Muhammad Heru Akhmadi Nurul Khilyati