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All Journal EKONOMIS : Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Menara Ilmu Jurnal Eksplorasi Akuntansi (JEA) Journal Research of Social Science, Economics, and Management
Hamdani Hamdani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science

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Implementasi Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah terhadap Pengendalian Belanja Pegawai Kabupaten dan Kota Se Sumatera Barat Hamdani Hamdani; Zaenudin Zaenudin
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.836

Abstract

One of the hot issues regulated in Law Number 1 of 2022 Concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) is the limitation of regional employee spending outside of teacher allowances allocated through Transfers to Regions (TKD) of a maximum of 30% of budget spending. The HKPD Law provides for a transitional deadline of the next five years for the maximum employee spending obligations to be met. This condition is faced by West Sumatra Province which has 12 regencies and 7 cities. The portion of personnel expenditure to total APBD spending in 2019 was 38%, in 2020 it was 43%, soaring in 2021 to 40%. The interesting research questions are what are the factors that trigger the trend of increasing the share of personnel spending to APBD spending, can district and city governments in West Sumatra be able to fulfill the obligation to share personnel spending to APBD spending at a maximum of 30% in the next five years and what strategic policies should be done. The results of the study show that the portion of personnel expenditure to total APBD expenditure in the next five years is projected to be unable to meet the maximum percentage of personnel expenditure to total expenditure. Research data shows that the average portion of personnel spending to district/city regional spending is 43% in 2023, 44% in 2024, 46% in 2025, 48% in 2026, and 49% in 2027. For this reason, efforts are needed to reduce the portion of personnel expenditure to total regional expenditure which can be carried out with two strategies at once, namely not increasing the component of personnel expenditure, the amount of which is under the authority of the center and not adding employee formations within a certain period of time.
Evaluasi Kebijakan Pengawasan Keuangan Desa Pasca Implementasi Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Pengelolaan Keuangan Desa Zaenudin Zaenudin; Hamdani Hamdani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.897

Abstract

Permendagri Number 73 of 2020 was established as an effort to strengthen village financial management. Law Number 6 of 2014 concerning Villages and their implementing regulations do not clearly and explicitly regulate the format and form of village financial supervision, resulting in several gaps in village financial supervision. The implementation of village financial supervision is not running as it should be due to the limited resources of the Regency/City APIP and the IT-based supervision system that is not yet optimal. At this time the Regency/City APIP in its PKPT still uses the sample method to carry out village financial supervision in one year and is post-audit in nature which is not in line with the spirit of APIP supervision which emphasizes when the activity is taking place. A critical review of Permendagri Number 73 of 2020 found two things that are research questions. First, this provision was not implemented properly by the Regency/Municipal APIP with consideration of limited resources and supervisory information technology. Second, the inspection program and procedures as stipulated in Permendagri Number 73 of 2020 are too detailed and detailed which requires audit implementers to go to the field (field audit), while APIP implementation can be carried out online because the Village Government has implemented an IT-based village finance application. The results of this research will answer some of the weaknesses of Permendagri Number 73 of 2020 as a Policy Brief to the Minister of Home Affairs to improve regulations.
Sinkronisasi dan Sinergitas Proyek Infrastruktur Prioritas dan Proyek Strategis Nasional dengan Perencanaan Nasional dan Daerah Hansastri Hansastri; Hamdani Hamdani
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 18, No 2 (2024): Vol 18 No. 02 Juli 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v18i2.5577

Abstract

Proyek Infrastruktur Prioritas dan Proyek Strategis Nasional merupakan proyek yang dibangun dalam jangka menengah dan panjang. Undang-Undang Nomor 25 Tahun 2004 mensyaratkan perencanaan strategis harus dimulai dari pembangunan jangka panjang dan pembangunan jangka menengah. Proyek Infrastruktur Prioritas dan PSN harus direncanakan melalui Rencana Pembangunan Jangka Menengah Nasional (RPJMN) dan Rencana Pembangunan Jangka Menengah Daerah (RPJMD). Metodologi penelitian ini dilakukan secara kualitatif berdasarkan analisis isi terhadap dokumen perencanaan, dokumen penetapan Proyek Infrastruktur Prioritas dan PSN, hasil evaluasi RPJMD, dan laporan semesteran KPPIP. Penelitian ini dimaksudkan untuk mengetahui sinkronisasi dan sinergi antara RPJMN dan RPJMD dengan kedua jenis proyek tersebut. Penelitian yang dilakukan dari tahun 2016 sampai dengan 2023 terhadap daftar proyek Infrastruktur Prioritas pada lampiran Perpres Nomor 75 Tahun 2014 dan daftar PSN pada Perpres Nomor 3 Tahun 2016 dan membandingkannya dengan RPJMN 2015-2019 dan RPJMN 2020-2024, ternyata belum mencerminkan sinkronisasi dengan RPJMN. Penelitian terhadap hasil evaluasi RPJMD delapan provinsi yang menjadi lokasi Proyek Infrastruktur Prioritas dan PSN menunjukkan adanya kelemahan sinergi pusat dan daerah yang dibuktikan dengan tidak masuknya dukungan terhadap kedua jenis proyek tersebut ke dalam RPJMD.Kata Kunci: Evaluasi, Perencanaan Pembangunan, Proyek Infrastruktur Prioritas, Proyek Strategis Nasional, Sinkronisasi
Evaluasi Ketaatan dan Transparansi Pelaporan Dana Kampanye Pemilihan Presiden 2019 Hamdani Hamdani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1540

Abstract

In accordance with KPU Regulation Number 3 of 2022, campaign activities for the 2024 presidential election will begin on November 28 2023. The KPU sets administrative requirements regarding campaign funds that must be complied with by all election contestants, including presidential and vice presidential candidate pairs. This research is intended to evaluate compliance and transparency in reporting campaign funds for the 2019 presidential election with the aim of measuring compliance and transparency in reporting campaign funds for the 2019 presidential election which can be used as a benchmark for managing campaign funds in the 2024 presidential election. The results of the research show that several complete accountability forms were not made, and deposits were not made. recorded at the LPPDK, did not create a separate list of donors that did not include identification, reporting of TPS witness funds was not transparent, there were allegations that donations were used outside of campaign funding purposes, and PKPU had not clearly regulated a tiered accountability mechanism. There are difficulties in implementing PKPU Number 24 of 2018 concerning General Election Campaign Funds because reporting is not carried out in stages from district/city to province and center, but the report format is presented according to election administration areas. However, accountability and bookkeeping are carried out centrally by the national campaign team, where revenue and expenditure traffic goes through the RKDK.
The Influence of Independence, Integrity, and Professionalism on Audit Quality With Auditor Ethics as A Moderating Variable at BPK RI West Sumatra Murdiawati Murdiawati; Hamdani Hamdani
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.777

Abstract

This study aims to examine the influence of independence, integrity, and professionalism on audit quality, with auditor ethics as a moderating variable. The study adopts a quantitative research design with survey methods. Data were collected through a validated and reliable questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The population consists of 128 auditors at BPK RI, West Sumatra Regional Office, with a final sample of 122 respondents after data filtering. The results indicate that independence, integrity, and professionalism significantly influence audit quality. Furthermore, auditor ethics strengthens the relationship between integrity and audit quality, highlighting the critical role of ethics in enhancing audit outcomes. This study contributes to audit theory development by emphasizing the moderating role of auditor ethics in the relationship between integrity and audit quality. The findings also provide practical insights for BPK RI to improve financial audit quality by reinforcing ethical standards, integrity, and professionalism among auditors.
Evaluasi Kinerja Pengelolaan Proyek Strategis Nasional Indonesia Sampai dengan 31 Desember 2023 Hamdani, Hamdani
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2473

Abstract

The purpose of this study is to evaluate the accountability and transparency of the performance of National Strategic Project (PSN) management. This study uses a qualitative method with a review of literature and available data. The evaluation of PSN performance is based on six criteria: budget realization performance, PSN selection, project start schedule, project completion schedule, transparency and accountability, and investment efficiency. The results show that all six performance aspects are not optimal, especially in the planning, licensing, and completion processes. With the target of completing the PSN before the end of President Joko Widodo's term, this study is expected to contribute to accelerating project completion.
Loan Management Effectiveness and Compliance in the Jakarta Provincial Government Hamdani; Yonnedi, Efa
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1117

Abstract

Research Originality — Empirical studies on regional loan management remain limited, particularly in contexts where local governments operate without central fiscal transfers. Jakarta’s unique case of maintaining budget surpluses while utilizing loans provides novel insights that contribute to the limited literature on loan management in developing countries. Research objectives — This research examines the effectiveness of loan utilization in Jakarta, which is unique among regional governments for operating without general allocation fund (DAU) transfers until 2023 and for consistently maintaining a budget surplus despite taking loans. Research Methods — A desk-based qualitative analysis was conducted using audited financial statements (LKPD) from 2015 to 2022, along with the unaudited 2023 budget realization report (LRA). Seven performance indicators were applied to rigorously assess the effectiveness of loan utilization. Empirical Result — The findings indicate inadequate loan performance. Jakarta only required loans in 2019, while the 2018 deficit could still be covered by net financing without borrowing. Moreover, of the six budget-year loans, three failed to comply with the provisions of Government Regulation Number 56 of 2018. Implications — The study recommends a rigorous examination of regional cash availability, based on the remaining budget calculation (SiLPA) or year-end cash balance, prior to loan issuance. The findings also highlight the importance of prognosis analysis of local cash in loan decisions, providing a theoretical contribution to public financial management and informing potential policy reforms in loan evaluation by the Ministry of Home Affairs and the Ministry of Finance.
Co-Authors Hansastri Hansastri Murdiawati Murdiawati Yonnedi, Efa Zaenudin Zaenudin Zaenudin Zaenudin