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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Manajemen Perbendaharaan
Widha Adinata
Direktorat Jenderal Perbendaharaan, Kementerian Keuangan, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Prediksi Kualitas Laporan Keuangan Kementerian Negara/Lembaga Menggunakan Machine Learning Teguh Puspandoyo; Widha Adinata; Laode Atthar Alfikry; Tyas Ayu Prasanti; Silvi Yuniar
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1773.406 KB) | DOI: 10.33105/jmp.v3i1.417

Abstract

Quality financial reports are one of the tools in realizing government accountability. However, not all State Ministries/Agencies yet have received the best opinion. Based on previous research, several factors have a significant influence on the quality of financial reports. Therefore, this study aims to analyze the influencing factors and also make predictions and classification of quality of state ministries/agencies of financial reports using machine learning techniques. The sample used in this study was 256 state ministries/agencies from 2018-2020. The results show that cash fraud, findings, follow-up to BPK's recommendations, the money supply/additional money supply, and realization have a strong influence in determining quality of financial reports. In addition, with the Support Vector Machine model, better classification predictions are obtained for quality of state ministries/agencies of financial reports.
SEGMENTASI SATUAN KERJA DALAM RANGKA AKSELERASI PENYERAPAN ANGGARAN DAN MENDORONG EKONOMI REGIONAL Widha Adinata; Bonny Adam; Ingelia Puspita
Jurnal Manajemen Perbendaharaan Vol 4 No 1 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i1.487

Abstract

The backlog of budget realization at the end of the year remains a persistent issue and has the potential to lead to budget inefficiencies. This study aims to address inefficiency problems in budget realization of spending units by utilizing the Segmentation, Targeting, and Positioning (STP) method. This involves processing budget realization performance data (MEBE and IKPA) as well as BPS GRDP data for the 2017-2021 period. The segmentation process, which utilizes K-means clustering, begins with variable selection through panel data regression to analyze the impacts on the regional economy, resulting in the identification of several clusters of spending units with similar characteristics. The targeting process determines which clusters are tergetted to increase budget realization and absorption in the current fiscal year. Finally, the positioning process involves rewarding high-performing clusters and assisting underperforming clusters to improve their performance. These efforts are expected to enhance the role of the DGT vertical unit in promoting regional economic growth.
Pengaruh Opini Audit Laporan Keuangan Pemerintah Daerah terhadap Kesejahteraan Masyarakat di Daerah Widha Adinata; Teguh Puspandoyo; Mei Ling
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): 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.v8i3.566

Abstract

One of the principles of good governance is accountability, as reflected in Unqualified Audit Opinions. Accountability of government performance is expected in the improvement of public welfare. Regional governments have increasingly received Unqualified Audit Opinions on their financial statements, which reflects increasing quality of regional financial management and governance. Recent public discussions have questioned whether or not unqualified audit opinions have impact on public welfare. This study examines the impact of audit opinions, including the impact of successive Unqualified Opinion on HDI, using a Panel Regression model on all provinces data in Indonesia for the period of 2011—2019. Based on the REM estimation, this study concludes that the current audit opinion does not have impact on HDI because there is a time lag between the realization of spending and the increase in HDI. HDI is influenced by the accumulation of better audit opinions and the percentage of audit findings. Furthermore, the follow-up to audit recommendations does not impact HDI because it is merely a corrective action that would have more impact on current and future regional financial management policies and systems.
Co-Authors Bonny Adam Ingelia Puspita Laode Atthar Alfikry Mei Ling Silvi Yuniar Teguh Puspandoyo Tyas Ayu Prasanti