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ANALISIS DAMPAK IMPLEMENTASI INDIKATOR KINERJA UTAMA TERHADAP SERAPAN ANGGARAN BPPK Sukmono, Renny
JURNAL INFO ARTHA Vol 1 (2016): Edisi Januari
Publisher : Polytechnic of State Finance STAN

KAJIAN PENERAPAN EARMARKING CUKAI HASIL TEMBAKAU DI INDONESIA (PERIODE TAHUN 2006 S.D. 2016) Sukmono, Renny
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 1: 2019
Publisher : Politeknik Keuangan Negara STAN

Sebagai bentuk earmarking cukai hasil tembakau, pemerintah mengalokasikan Dana Bagi Hasil Cukai Hasil Tembakau (DBH CHT) ke sejumlah propinsi di Indonesia. Tujuan kebijakan ini adalah untuk mengendalikan konsumsi produk tembakau dan sekaligus membantu masyarakat umum yang berada di sekitar konsumen produk tembakau dan industri produk tembakau yang menanggung dampak negatif akibat produksi dan konsumsi produk tembakau. Namun, sampai dengan tahun 2016 proporsi penduduk yang menghisap/mengunyah tembakau makin meningkat. Di satu sisi, daerah yang menerima alokasi DBH CHT sudah berupaya untuk mengalokasikan DBH CHT sesuai dengan ketentuan yaitu untuk mendanai lima kegiatan utama yaitu peningkatan kualitas tembakau sebagai bahan baku, pengembangan industri tembakau,Â pengembangan lingkungan sosial, sosialisasi ketentuan cukai dan pemberantasan barang kena cukai illegal. Sitepu (2016) menyatakan bahwa kebijakan yang mendukung tujuan earmarking hanya pada program pembinaan lingkungan sosial. Bedasarkan laporan realisasi anggaran DBH CHT, realisasi terbesar pada tahun 2016 memang pada program pembinaan lingkungan sosial dan yang kedua adalah peningkatan kualitas bahan baku. Pada program pembinaan lingkungan sosial, dinas kesehatan paling banyak mendapatkan alokasi anggaran dan digunakan untuk menambah dan melengkapi fasilitas kesehatan untuk membantu orang-orang yang terkena dampak asap rokok. Upaya ini lebih menekankan pada tindakan penanggulangan, bukan tindakan preventif. Proporsi anggaran yang menempati peringkat kedua adalah anggaran yang digunakan untuk peningkatan kualitas bahan baku. Dengan semakin maraknya iklan rokok, tentunya upaya-upaya ini tidak bisa berkata banyak. Sangatlah wajar jika pengonsumsi rokok makin meningkat. Selain digunakan untuk fasilitas kesehatan, dana program pembinaan lingkungan sosial juga digunakan untuk memberikan pembinaan, pelatihan keterampilan kerja warga di sekitar industri rokok agar tidak bergantung pada keberadaan industri rokok. Pada daerah penerima alokasi DBH CHT memang terbukti jika tingkat penganggurannya lebih rendah dibandingkan dengan daerah bukan penerima. Rata-rata tingkat pengangguran dari tahun 2012 s.d 2016 cenderung meningkat. Namun rata-rata peningkatan pada daerah penerima lebih rendah dibandingkan daerah bukan penerima yaitu 6,756% sedangkan pada daerah bukan penerima sebesar 11,83%. Hal ini memang menjadi dilema bagi pemerintah Indonesia. Di satu sisi, industri rokok dapat menyerap tenaga kerja, namun rokok menyebabkan dampak negatif yang tidak kalah hebat misalnya biaya kesehatan yang besar yang dikeluarkan baik olehÂ masyarakat maupun pemerintah dan turunnya produktifitas nasional. Sedangkan untuk rata-rata penurunan tingkat kemiskinan dari tahun 2012 s.d 2016, penerima alokasi DBH CHT memiliki rata-rata penurunan tingkat kemiskinan yang lebih besar jika dibandingkan daerah bukan penerima DBH CHT yaitu 2,4% sedangkan pada daerah bukan penerima turun rata-rata 2,1%. Untuk rata-rata pertumbuhan ekonomi dari tahun 2012 s.d 2016 pada daerah penerima lebih besar jika dibandingkan dengan daerah bukan penerima, yaitu 4,44% sedangkan pada daerah bukan penerima sebesar 3,69%.Â Kata Kunci : DBH CHT, Earmarking, Pembinaan Lingkungan Sosial, Tingkat Pengangguran, Tingkat Kemiskinan, dan Tingkat Pertumbuhan Ekonomi.

Pengaruh Faktor Demografi terhadap Status Merokok Remaja sebagai Dampak Alokasi Dana Bagi Hasil Cukai Hasil Tembakau (DBHCHT) Sukmono, Renny
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 2 (2019)
Publisher : Politeknik Keuangan Negara STAN

ABSTRAKÂ The number of smokers in Indonesia is increasing year by year. Along with the increase in the number of smokers, the proportion of teenage novice smokers is also increasing. The number of teenage smokers in Indonesia is still very large and dominated by boys. There are many factors behind why teenagers smoke. In this study, demographic factors including gender, parents 'smoking status, parents' economic status, education of parents and adolescent areas living (divided into two, namely DBHCHT recipient areas and not CHT DBH recipients) are used. Profit sharing from tobacco products (DBH CHT) is funds allocated to finance certain activities related to goods that have characteristics which consumption needs to be controlled and monitored and has negative impacts on the community. The data used in this study are secondary data sourced from the 2013 Indonesian Basic Health Research survey conducted by the Ministry of Health. Observations were made on 86.810 boys and 79.745 girls. The analytical method used is logistic regression analysis. Based on the results of the analysis it was found that teenagers smoking learn from what they see in the environment in which they are located. If there is one parent who smokes, the teenagers tends to smoke too. This tendency is even greater if both parents smoke. Likewise, with areas with more "tobacco" activities, it will tend to make teenagersÂ become smokers.Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Jumlah perokok di Indonesia semakin meningkat dari tahun ke tahun. Seiring dengan peningkatan jumlah perokok, proporsi perokok pemula yang berusia remaja juga semakin meningkat. Jumlah perokok remaja di Indonesia masih sangat banyak dan masih didominasi oleh remaja laki-laki. Banyak faktor yang melatarbelakangi mengapa remaja merokok. Pada penelitian ini digunakan faktor demografi antara lain jenis kelamin, status merokok orang tua, status ekonomi orang tua, pendidikan orang tua dan daerah remaja tinggal (dibedakan menjadi dua yaitu daerah penerima DBHCHT dan bukan penerima DBH CHT). Dana bagi hasil cukai hasil tembakau (DBH CHT) merupakan dana yang dialokasi untuk membiayai kegiatan tertentuÂ yang berkaitan dengan barang Â yang memiliki sifat atau karakteristik yang konsumsinya perlu dikendalikan dan diawasi serta memberikan dampak negatif bagi masyarakat. Â Â Data yang digunakan pada penelitian ini adalah Â data sekunder yang bersumber dari survei Riset Kesehatan Dasar Indonesia tahun 2013 yang dilakukan oleh Kementerian Kesehatan. Observasi dilakukan terhadap 86.810 remaja laki-laki dan 79.745 remaja perempuan. Metode analisis yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis didapatkan bahwa remaja yang merokok belajar dari apa yang dilihatnya di lingkungan dimana dia berada. Jika ada salah satu orang tua yang merokok, kecenderungan anak remaja juga akan ikut merokok. Kecenderungan ini lebih besar lagi jika kedua orang tuanya merokok. Demikian juga dengan daerah dengan aktivitas â€œtembakauâ€ yang lebih banyak, akan cenderung membuat anak remaja menjadi perokok.

Determinan Pembelian Melalui Digipay: Perspektif Pelaku Pengadaan Barang/Jasa pada Satuan Kerja Wibawa, Dwi Ari; Amrullah, Muchamad; Hakim, Lukman; Sukmono, Renny
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 3 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijaka
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Since its introduction in the fourth quarter of 2019, the utilization of Digipay until June 2022 has only reached IDR42.5 billion. This transaction value is relatively small when compared to the expenditure through e-purchasing, which amounted to IDR45,441 trillion. This situation has drawn the author's attention to analyze the factors influencing purchases through Digipay. The data used in this analysis is primary data. The analysis method employs descriptive statistics and Structural Equation Modeling. The sample size consists of 328 procurement actors in the regional work units (satker) of the Directorate General of Customs and Excise in South Kalimantan, Bali, DKI Jakarta, South Sulawesi, and Maluku. Overall, the quality of Digipay has received a satisfactory assessment, but there are some variables perceived at a relatively low level. One of the variables that received a low perception rating is the provider's ability to maintain the confidentiality of information during transactions. The hypothesis testing results indicate that Information Quality, Perceived Privacy Protection, and Perceived Security Protection have a significant and positive impact on Consumer Trust. Perceived Privacy Protection and Consumer Trust have a significant and positive impact on Perceived Risk. Information Quality and Perceived Security Protection have a significant and negative impact on Perceived Risk. Consumer Trust, Perceived Benefit, and Managerial Intervention have a positive and significant impact on Intention to Purchase. Information Quality, Perceived Privacy Protection, and Perceived Security Protection have a negative and significant impact on Intention to Purchase. Intention to purchase has a positive and significant impact on actual purchases. Based on this data and analysis, to enhance the acceptance of Digipay among procurement actors, the policy implications include improving information quality, emphasizing the assurance of user and transaction information security, minimizing usability difficulties of Digipay, requiring intervention from the Directorate General of Treasury, and integrating Digipay with the government procurement information system (LKPP) to facilitate tax collection.

Comparison of Binary and Traditional Partial Least Squares Structural Equation Modeling: A Study on The Role of Multidimensional Poverty Dimension to Social Protection in Java Island Bhakti, Diana; Adji, Ardi; Mubarok, Endang Saefuddin; Sukmono, Renny; Salam, Rudi
Jurnal Aplikasi Statistika & Komputasi Statistik Vol 17 No 1 (2025): Jurnal Aplikasi Statistika & Komputasi Statistik
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/jurnalasks.v17i1.795

Introduction/Main Objectives: The traditional Partial Least Squares Structural Equation Modeling (PLS-SEM) method uses an ordinary least squares regression approach that assumes that indicators must have a continuous scale. When the indicators are categorical, the use of traditional PLS-SEM becomes less appropriate. Background Problems: Multidimensional poverty consists of dimensions that are measured by a binary scale. The use of binary PLS-SEM is better than traditional PLS-SEM in modeling the effect of dimensions on social protection on Java Island. Novelty: The use of binary PLS-SEM with factor scores from the item response theory model applied to the role of dimensions of multidimensional poverty to social protection has not been carried out yet. Research Methods: This study introduces binary PLS-SEM, which is modified from traditional PLS-SEM by changing the data input using a tetrachoric correlation matrix. Finding/Results: Empirical results show that the binary PLS-SEM measurement model is better than traditional PLS-SEM. Evaluation of the structural model shows that the path coefficients of binary PLS-SEM are better than traditional PLS-SEM. Both approaches have an overall model fit. The order of multidimensional poverty dimensions that affect social protection are education, living standard, and health.

Bottom-Up or Top-Down, both Required Commitment Sukmono, Renny; Budiarsih, Riani
AMAR (Andalas Management Review) Vol. 3 No. 1 (2019)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.3.1.77-102.2019

One of the strategies of the Ministry of Finance is to encourage good budget management top-down by including the element of budget realization in setting the Key Performance Indicator (IKU). Determining the target budget of a year is top-down, while for budget withdrawal plan (prognosis budget) each month of the year is set bottom-up. This Prognosis budget is used as the target to be achieved by the working unit. The budget achievements show how much effort the work unit has made in achieving the targets they set themselves. Budget achievement is a comparison between the realization of the budget achieved and the target set. The smaller the budget achievement, it can be said that the commitment of the work unit to achieve the target is still low. In 2016, there are still a number of echelon I who still have a lot to do to increase this commitment. This is proved by the varying budget achievements that can be achieved by the echelon I. There is a work unit that has a very low budget achievement which is until the third quarter it only reaches 20% of the total budget, on the other hand, there is a work unit that is able to exceed the set target. Echelon I units that still have homework include Echelon I "B" and Echelon I "C". Difficulties in coordination with the lowest level units have indeed become one of the challenges for echelon I which have agencies spread throughout the territory of Indonesia. In addition, the characteristics of different work units are also a challenge for both to be able to impose equal treatment for all work units. Intensive and periodic monitoring from the top level is really needed to increase the commitment of lower-level work units. If the lower-level does not yet have a high commitment, it is impossible for the organization's main goal to be achieved.

THE IMPACT OF BUMN HOLDINGS ON THE PERFORMANCE OF SUBSIDIARIES IN THE MINING AND OIL AND GAS CLUSTER Sukmono, Renny; Wibawa, Dwi Ari; Mahmudi, Mahmudi; Koeswara, Arya Imamuddin
ULTIMA Management Vol 17 No 1 (2025): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v17i1.4142

Abstract-As a form of state-owned enterprises (BUMN) restructuring program, the government established several BUMN holdings. The ultimate goal of forming a holding company is that the company can have a strong position in the competition among its competitors. One of BUMN's contributions to the country is reflected in dividend payments. Dividends are one of the PNBP. This research analyzes the differences in PNBP from dividend payments before and after the policy of implementing BUMN holding in the mining and oil and gas BUMN cluster, case studies at PT Aneka Tambang (Antam) and PT Perusahaan Gas Negara (PGN). The analysis was carried out using profitability, solvency, liquidity and company operational costs (BOPO) ratios. This research uses the average difference test method for two independent samples. Based on tests on PT Antam's financial variables, it was found that holdingization has not had a significant impact on net profit margin (NPM), Debt to Equity Ratio (DER), dividend payout ratio (DPR) and BOPO. Another result is that the average current ratio (CR) before holding is lower compared to after holding. Based on tests on PT PGN's financial variables, it was found that holdingization has not had a significant impact on DER, DPR and BOPO. Meanwhile, testing the average CR shows that the average CR before holding is lower than after holding. Based on interviews with the management of PT Antam and PT PGN, they stated that the formation of the holding company had not had a significant impact on the company's performance. Keywords: Holding; Net Profit Margin (NPM); Debt To Equity Ratio (DER); Dividend Payout Ratio (DPR); Current Ratio (CR); Liquidity And Company Operational Costs (BOPO) Ratios

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