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All Journal Jurnal Manajemen Perbendaharaan
Norma Suci Prihartini
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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Penumpukan Belanja di Akhir Tahun Berdasarkan Perspektif Karakteristik Belanja Tommi Helmiwan; Febrian Yalisman; Risky Utama; Norma Suci Prihartini; Priyo Arif Wicaksono
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 (3970.191 KB) | DOI: 10.33105/jmp.v3i1.425

Abstract

Government’s year-end spending spikes is a yearly phenomenon that could reduce the government expenditure quality. Therefore, it is necessary to anticipate through identifying the characteristics of expenditure which is in principle can be accelerated and prevent accumulation. This study aims to measure the variable components of government agency’s expenditure which can be used as an initial step in anticipating the year-end spending spikes using Random Forest Regression algorithm machine learning method with a Feature Importance approach. The results of the study shows that several expenditure variables that should not spike at the end of the year tends to accumulate at the end of the year while at the same time confirms procrastinating behavior. Through the development of existing models, the stakeholders can take advantage of these tools as an early warning on potential spike in spending at end of the year and map out recommendations for spending acceleration to realize quality spending.
Co-Authors Febrian Yalisman Priyo Arif Wicaksono Risky Utama Tommi Helmiwan