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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKSPANSI AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Dedicators Community JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Equity (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmu Pemerintahan Widya Praja Bilancia : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Aktiva : Riset Akutansi dan Keuangan Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Akuntansiku Jurnalku IPSAR (International Public Sector Accounting Review) Accounting Analysis Journal FAIR PLAY Equity Indonesian Journal of Accounting and Governance

Puji Wibowo

Politeknik Keuangan Negara STAN

Author-ID : 414607

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Melihat Lebih Dekat Praktik Akuntansi Penggunaan Kartu Kredit Pemerintah Pada KPP Pratama Pare Wahyu Ira Cornellya; Puji Wibowo
Jurnalku Vol 2 No 3 (2022)
Publisher : PT Wim Solusi Prima

Pada awalnya, uang persediaan hanya disalurkan melalui uang tunai. Namun, seiring dengan perkembangan teknologi dan maraknya penggunaan uang berbasis digital, bendahara umum negara bersama unit vertikal dibawahnya turut serta mencetuskan penggunaan uang persediaan melalui kartu kredit pemerintah. Dengan adanya kartu kredit pemerintah, pelaksanaan kegiatan masing – masing satker dapat berjalan lebih efektif, mengurangi potensi kecurangan dalam transaksi, dan mampu mendukung program meminimalisasi peredaran uang tunai. Penelitian ini bertujuan untuk mengetahui proses pelaksanaan belanja, kesesuaian dengan peraturan terkait, permasalahan dan solusi yang dihadapi, serta keuntungan yang diperoleh oleh KPP Pratama Pare pada saat menggunakan mekanisme uang persediaan dengan kartu kredit pemerintah. Metode penelitian yang digunakan bersifat deskriptif dengan pendekatan kulitatif. Hasil penelitian ini menunjukkan bahwa penerapan kartu kredit pemerintah pada KPP Pratama Pare secara umum telah dilaksanakan sesuai dengan peraturan terkait. Namun, dalam penerapannya masih ditemukan beberapa permasalahan antara lain rekanan tidak memiliki mesin EDC dan proses tagihan belanja baru terjadi pada bulan berikutnya. Solusi untuk permasalahan tersebut adalah mengganti metode pembayaran belanja menjadi metode langsung atau metode uang persediaan secara tunai.

KEMERDEKAAN [ALA “SANG SRIKANDI”] DARI BELENGGU PENERIMAAN MINYAK DAN GAS Puji Wibowo; Resi Ariyasa Qadri; Joko Aprianto
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.16

Abstrak – Kemerdekaan [Ala “Sang Srikandi”] dari Belenggu Penerimaan Minyak dan Gas Tujuan Utama – Penelitian ini bertujuan untuk menyingkap belenggu akuntansi yang mengekang sektor penerimaan minyak dan gas serta menakrifkan strategi pembebasannya.Metode – Penelitian ini menggunakan pemikiran kritis Sang Srikandi (Cut Nyak Dien) sebagai metodologi. Hasil wawancara terhadap delapan informan ditelaah menggunakan empat tahap analisis berbasis pemikiran Sang Srikandi.Temuan Utama – Penelitian ini menunjukkan bahwa tiga belenggu akuntansi menyeruak membatasi ruang gerak pemerintah dalam mengelola penerimaan minyak dan gas. Tiga langkah pembebasan berhasil dirumuskan demi kemerdekaan sektor ini dari belenggu yang menjerat. Kementerian keuangan berperan sebagai agen perubahan untuk menjalankan strategi pembebasan.Implikasi Teori dan Kebijakan – Pemerintah (melalui kementerian keuangan) hendaknya melakukan pembahasan bersama untuk menindaklanjuti belengu akuntansi. Selain itu, refleksi atas pemikiran Sang Srikandi dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini telah membumikan pemikiran Sang Srikandi untuk meluruskan kekusutan di sektor penerimaan minyak dan gas sehingga menjadi warna baru dalam riset akuntansi. Abstract – The Independence ("Sang Srikandi" Perspective) from Oil and Gas Revenue' ShacklesMain Purpose – This research aims to uncover the accounting shackles that constrain the oil and gas revenue sector and define their release strategies.Method – This research uses the critical thinking of the “Sang Srikandi” (Cut Nyak Dien) as a method. The results of interviews with eight informants were analyzed using four stages based on this thought.Main Findings – This research shows that three accounting shackles are limiting the government's space in managing oil and gas revenues. Three liberation steps were successfully formulated. The Ministry of Finance acts as an agent of change to carry out these steps.Theory and Practical Implications – The government (through The Ministry of Finance) should conduct joint discussions to follow up on the shackles of accounting. In addition, reflection on the “Sang Srikandi”s thought can be used to the development of the “Nusantara paradigm” in accounting.Novelty – This research has grounded "Sang Srikandi" 's critical thinking to straighten out the tangles in accounting sector.

Analisis Kinerja Keuangan Pemerintah Provinsi DKI Jakarta Sebelum Dan Sesudah Pandemi Covid-19 Muhammad Ichlasul Amal; Puji Wibowo
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1.1723

The emergence of the Covid-19 pandemic is a challenge for local governments to manage and report financially in an accountable manner. Financial analysis is the use of financial statement data to analyze financial status and performance, as well as to assess future financial performance. The impact of the Covid-19 pandemic is also expected to be felt by the DKI Jakarta Province. This study aims to analyze the comparison of the financial performance of DKI Jakarta Province during the 2019 - 2020 fiscal year. This study uses descriptive quantitative methods by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity ratio, growth ratio, and Debt Service Coverage Ratio. (DSCR). The results showed that DKI Jakarta Province in general was able to maintain the main financial ratios such as the ratio of independence, effectiveness and DSCR. The ratio of activity and growth tends to experience a decline in performance during the Covid-19 pandemic period. Adanya pandemi Covid-19 menjadi tantangan bagi pemerintah daerah untuk melakukan pengelolaan dan pelaporan keuangan secara akuntabel. Analisis keuangan merupakan penggunaan data laporan keuangan untuk menganalisis status dan kinerja keuangan, serta untuk menilai kinerja keuangan di masa mendatang. Dampak pandemi Covid-19 diperkirakan juga dirasakan oleh Provinsi DKI Jakarta. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Provinsi DKI Jakarta selama tahun anggaran 2019 – 2020. Studi ini menggunakan metode kuantitatif deskriptif dengan mengamati sejumlah rasio keuangan antara lain rasio kemandirian, rasio efektivitas dan efisiensi, rasio aktivitas, rasio pertumbuhan, dan Debt Service Coverage Ratio (DSCR). Hasil penelitian menunjukkan bahwa Provinsi DKI Jakarta secara umum mampu mempertahankan rasio keuangan utama seperti rasio kemandirian, efektivitas dan DSCR. Adapun rasio aktivitas dan pertumbuhan cenderung mengalami penurunan kinerja selama periode pandemi Covid-19.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG SEBELUM DAN SAAT PANDEMI COVID-19 Nisfi Nova Karina; Puji Wibowo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4512

Analysis of the financial performance of local governments is one of the tools that can be used to evaluate the financial performance of LKPD as a basis for decision making. This study aims to analyze the financial performance of the Semarang City Government using 5 financial ratios. The data used is secondary data, in the form of local government budget (APBD) data for the 2018-2021 fiscal year. The ratio of analysis used consists of the degree of fiscal autonomy, the ratio of independence, the ratio of effectiveness of PAD, the efficiency ratio, and the ratio of compatibility. The results showed that in general, the financial performance of the Semarang City Government was quite good even though during the pandemic there was a decline. This can be seen from the positive growth of DOF, the ratio of independence to the pattern of consultative relations, the effectiveness of PAD is quite effective, the financial efficiency of the region is quite efficient, and the ratio of direct expenditure and indirect expenditure compatibility is very good

Mengungkap Kebijakan Akuntansi Agrikultur Pada Tiga Kementerian Negara/Lembaga Okky Dwi Berliantonnis; Puji Wibowo
Akuntansiku Vol 1 No 3 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v1i3.286

Indonesia is a country that has been blessed with abundant natural resources, including plants and animals. In the context of accounting, natural resources in this form are classified as biological assets or agricultural assets. The growing development of biological asset transactions in both the private and government sectors has presented its own challenges for the development of accounting standards. Agricultural accounting practices in government agencies are increasingly attractive because until now there is no accounting standard that specifically regulates the accounting treatment of agricultural assets in government agencies. This study aims to review agricultural accounting policies and practices in central government entities. The object of research is the Ministry of Maritime Affairs and Fisheries, the Ministry of Environment and Forestry and the Ministry of Agriculture, during the 2018-2019 period. This research uses qualitative analysis with a case study approach. The results showed that in general, the application of agricultural accounting at the three State Ministries/Institutions was in accordance with the relevant government accounting standards, namely inventory accounting and fixed assets/other assets. However, when referring to the International Public Sector Accounting Standard, there are still some accounting practices that need to be improved, especially in the measurement aspect. This research contributes to empirical evidence of the non-uniformity of agricultural accounting practices as a result of the absence of accounting standards that specifically regulate these assets. Formulators of government accounting standards are expected to immediately establish accounting standards that specifically regulate agricultural assets in government agencies. Indonesia merupakan negara yang dianugerahi kekayaan alam yang berlimpah, diantaranya tanaman, tumbuhan dan binatang. Dalam konteks akuntansi, kekayaan alam dalam bentuk tersebut digolongkan sebagai aset biologi atau aset agrikultur. Perkembangan transaksi aset biologis yang semakin besar baik di sektor swasta dan pemerintah, telah menghadirkan tantangan tersendiri bagi pengembangan standar akuntansi. Praktik akuntansi agrikultur pada instansi pemerintah kian menarik karena hingga saat ini belum terdapat standar akuntansi yang secara khusus mengatur perlakuan akuntansi aset agrikultur pada instansi pemerintah. Penelitian ini bertujuan untuk meninjau kebijakan dan praktik akuntansi agrikultur pada entitas pemerintah pusat. Objek penelitian adalah Kementerian Kelautan dan Perikanan, Kementerian Lingkungan Hidup dan Kehutanan dan Kementerian Pertanian, selama periode 2018-2019. Riset ini menggunakan analisis kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa secara umum, penerapan akuntansi agrikultur pada tiga Kementerian Negara/Lembaga tersebut telah sesuai dengan standar akuntansi pemerintahan yang terkait yaitu akuntansi persediaan dan aset tetap/aset lainnya. Namun demikian, jika mengacu pada International Public Sector Accounting Standard, masih terdapat beberapa praktik akuntansi yang perlu diperbaiki, khususnya dalam aspek pengukuran. Riset ini memberikan kontribusi mengenai bukti empiris adanya ketidakseragaman praktik akuntansi agrikultur sebagai akibat ketiadaan standar akuntansi yang secara khusus mengatur aset tersebut. Perumus standar akuntansi pemerintahan diharapkan dapat segera menetapkan standar akuntansi yang mengatur secara khusus mengenai aset agrikultur pada instansi pemerintah.

Mengamati Akuntabilitas Pengelolaan Dana Desa Di Desa Kalikotes Klaten Devy Anugrah Heni; Puji Wibowo
Akuntansiku Vol 1 No 3 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v1i3.289

Village funds are an issue that is often discussed in line with the policy of distributing village funds that are increasingly widespread. One of the debated issues is how well the village apparatus is able to use village funds in an accountable manner for the prosperity of the people in their village. This study aims to review the accountability practices of village fund management in Kalikotes Village, Kalikotes District, Klaten Regency. The village fund accountability observed was the period before the Covid-19 pandemic, namely 2015-2019. This study uses a mixed method, namely qualitative research with a case study approach which is complemented by survey-based research. Based on the results of interviews and distributing questionnaires, it was concluded that in principle the accountability of village fund management in Kalikotes Village has been going well. Issues that need to be addressed immediately are the competence of human resources and community participation. Community competence can be improved through regular technical training in village financial management. Meanwhile, community participation can be increased through the dissemination of information that is more open and reaches all levels of society. Dana desa menjadi isu yang sering didiskusikan seiring dengan kebijakan penyaluran dana desa yang semakin luas. Salah satu persoalan yang diperdebatkan adalah seberapa baik para aparatur desa mampu memanfaatkan dana desa secara akuntabel demi kemakmuran rakyat di desanya. Penelitian ini bertujuan untuk melihat kembali praktik akuntabilitas pengelolaan dana desa di Desa Kalikotes, Kecamatan Kalikotes, Kabupaten Klaten. Akuntabilitas dana desa yang diamati adalah periode sebelum pandemi Covid-19 yaitu tahun 2015-2019. Penelitian ini menggunakan mixed method yaitu penelitian kualitatif dengan pendekatan studi kasus yang dilengkapi dengan riset berbasis survei. Berdasarkan hasil wawancara dan penyebaran kuesioner yang dilakukan, diperoleh simpulan bahwa pada prinsipnya akuntabilitas pengelolaan dana desa di Desa Kalikotes telah berjalan dengan baik. Persoalan yang perlu segera dibenahi adalah kompetensi sumber daya manusia dan partisipasi masyarakat. Kompetensi masyarakat dapat ditingkatkan melalui pelatihan teknis pengelolaan keuangan desa secara rutin. Adapun partisipasi masyarakat dapat ditingkatkan melalui penyebaran informasi yang lebih terbuka dan menjangkau seluruh lapisan masyarakat.

MENAKAR IMPLIKASI GOVERNMENT SPENDING SEKTOR HULU MIGAS Puji Wibowo
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Upstream oil and gas in Indonesia has been very popular since the first implementation of Production Sharing Contract (PSC) in 1970s. One of the attractivenesses of Indonesian PSC is contractors shall not be burden by indirect taxes and other charges if they succeed to economically produce oil or gas and surrender to government. The mechanism of indirect taxes and other charges payment by Indonesian Government is not an ordinary system. The cash disbursement for fulfilling government’s liabilities in upstream oil and gas sector is taken out from Oil and Gas Account, which is beyond form General State Account. This study attempts to analyze a number of problems arise in this off-budget scheme. This paper is also trying to evaluate established government expenditure regime in order to formulate recommendation. Based on our research, we conclude that policy concerning budget planning, execution, and reporting should be reconsidered, by taking fiscal impact into account, to improve the level of accountability and transparency.

Transformasi Pelaporan Keuangan Basis Akrual pada Politeknik Keuangan Negara STAN: Sudahkah Tuntas? Puji Wibowo; Naela Varikha
SUBSTANSI Vol 2 No 1 (2018)
Publisher : Politeknik Keuangan Negara STAN

Public Service Agency (BLU) is a special working unit (Satker) which has many flexibilities in terms of revenue and expenditure management. In the light of financial reporting presentation, BLU must comply with PSAP Number 13 which requires single reporting only. Polytechnique of State Finance-STAN (PKN STAN) is one of BLU’s under the Ministry of Finance is not under exemption. This research aims to analyse obstacles and key success faced by PKN STAN in presenting BLU’s financial statement for the budget year 2016 and 2017 by using a qualitative exploratory research. Data were obtained by conducting in-depth interviews with key persons in PKN STAN and regulatory body, literature review, observation, and documentation study. The results show that the presentation of PKN STAN financial statement for the year 2016 was not successfully implemented in terms of PSAP 13 compliance. Meanwhile, PKN STAN succeeded in preparing 2017 financial statement by adopting PSAP 13 and supported by Minister of Finance Regulation Number 220 Year 2016 implementation. Significant issues in those two years that became lessons learned were credible regulation, human resource, integrated system, and communication. It is concluded that integrated system and internal auditor involvement are the most challenge policy in the near future

ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN SEBELUM DAN SESUDAH PANDEMI COVID-19 Rayhan Alfansa; Puji Wibowo
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 4 No 3 (2022): Oktober 2022
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v4i3.166

The presence of Covid-19 in the early 2000 shocked Indonesia in many aspects. The performance of regional governments in terms of of local budget management was questionable during the pandemic period. The purpose of this study is to analyze impact of Covid-19 pandemic to financial performance in regencies and cities under South Sumatera jurisdiction. This research is analysing the differences of financial independence ratio and financial effectiveness ratio of districts and cities in South Sumatera between before and post-COVID-19 pandemic period. The type of this research is quantitative research in form of comparative research by using saturated sampling. The data collection method which used by author are library method and non-behavioral observation method. The data process method which used by author are analysis method with using t-test and sample collection method. The final results of this research are there are no significant differences for financial independence ratio and there are significant differences for financial effectiveness ratio of districts and cities in South Sumatera between before and after COVID-19 pandemic

CENTRAL GOVERNMENT REPORTING QUALITY IN LHOKSEUMAWE KPPN PARTNERS WORKING UNIT Ayu Harisa; Puji Wibowo
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2123

This study aims to examine determinants of financial statements quality of central government institutions. There was a change in the implementation of full accrual-based accounting in the Indonesian government in 2015, with an impact on the quality of government financial reporting. This study is a development of previous research using four exogenous determinants, namely organizational commitments, human resources competencies, internal control systems, and the implementation of accrual-based accounting. The testing method employed in this research is quantitative. This research uses a questionnaire as a tool to collect data from respondents. The population in this study was the partner institutions in the State Treasury Office (KPPN) Lhokseumawe. The sample that can be used in this research is 93 respondents. The partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that organizational commitment, internal control systems, and the implementation of accrual-based accounting have positive and significant impacts on the financial statements quality of central government institutions. Meanwhile, human resources competencies does not affect government reporting quality

Co-Authors Ahmad Khizazi Alfansa, Rayhan Alrahim, Abul A’la Amrie Firmansyah Andi Eka Iftitah Angelia, Lisa Ayu Harisa Basyir , Muhammad Faiz Chaerani, Eva Yunadia Devy Anugrah Heni Diana Pujianty Diazani, Azkalina Elkagiani, Virginasari Wini Evada Dewata Dewata Hapsari, Diah Oktavia Hari Sugiyanto, Hari Heri Syafardi I Gusti Bagus Semarajata Ika Sartika Indrawati, Iin Isamah, Tezza Abdu Joko Aprianto Joko Aprianto kodirin, kodirin Krisnandono, Diananto Kusumajati , Trisha Aisyah Lukman Nur Hakim, Muhammad Mabrur, Azas Martika Khoirun Nisa Mochamad Gatot Awaludin Mufti, Aulia Irfan Muhadi Prabowo Muhammad Aripradana Wibawa Muhammad Ichlasul Amal Muhammad Iqbal Alal Maula Muhammad Kharis Sanjaya Mustafa, Doni Naela Varikha Nisfi Nova Karina Nurhidayat Nurhidayat Nurul Mahmudah, Nurul Okky Dwi Berliantonnis Oktaviani Pekiningrum Qadri, Resi Ariyasa Rahmawati, Ai Rayhan Alfansa Salia Nur Fatah Sasongko, Handaru Edit Semarajata , I Gusti Bagus Sitorus, Laurenza Subardianta, Ari Untung Suhendra, Maman Sururi Sururi, Sururi Tezza Abdu Isamah Trisha Aisyah Kusumajati Virginasari Wini Elkagiani Wahyu Ira Cornellya Wibawa , Muhammad Aripradana Yoopi Abimanyu Yvonne Augustine Zayyan Velda Send

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