Article Per Year (5 Year)
p-Index From 2021 - 2026
1.686
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Keuangan Publik Jurnal Pendidikan Dasar SULUH: Jurnal Abdimas Ilomata International Journal of Management Ilomata International Journal of Management Educoretax
Joko Sumantri, Joko
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Educoretax

 1 
Alternative approaches beyond budgeting for indigenous communities Sumantri, Joko; Zunaidi, Achmad; Panjaitan, Rido Parulian; Trisulo, Trisulo
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1847

Abstract

Beyond Budgeting has emerged as a promising model in the modern context where adaptive and sustainable fund management is critically needed. This approach empowers organizations to achieve greater flexibility, innovation, and enhanced performance. This study examines the potential implementation of a Beyond Budgeting framework in managing village funds within the Baduy community in Indonesia. The research employed a descriptive-qualitative methodology, conducted in Kanekes, Lebak Regency. A qualitative approach was chosen to gain an in-depth understanding of participants' perspectives and experiences, utilizing semi-structured interviews, direct interactions, and observation. Data were analyzed to identify patterns and key findings relevant to village fund management. The observation analysis included data grouping, comparative analysis of similarities and differences in observed events, and interpretation within the local context. The findings suggest that integrating Beyond Budgeting principles into the Baduy community's village fund management is both feasible and highly relevant. The Baduy tribe exhibits strong local wisdom in resource and environmental management, emphasizing sustainability and communal values. Crucially, the principles of flexibility, transparency, and participation embedded in the Beyond Budgeting model align closely with these traditional values. Therefore, adapting Beyond Budgeting in the Baduy context could significantly enhance fund management practices while simultaneously preserving cultural integrity and promoting sustainable development.
Determinants of government debt portfolio management: A VECM analysis of Indonesia’s fiscal dynamics Sumantri, Joko; Akhmadi, Muhammad Heru; Kusumawati, Rahayu; Purnomoputro, Ajik; Setiawan, M Rudy
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1848

Abstract

This paper explores the macroeconomic determinants shaping the composition of Indonesia’s sovereign debt portfolio, distinguishing between foreign loans, government securities, and sukuk instruments. Using quarterly data from 2010 to 2025 and a Vector Error Correction Model (VECM), the study reveals robust long-run cointegration between key macro variables and debt composition. Exchange rate stability, global interest rate dynamics, and fiscal policy adjustments emerge as dominant drivers. Policy implications underscore the importance of active debt diversification and macroprudential coordination to enhance fiscal resilience. Employing the Vector Error Correction Model (VECM), the analysis examines the impact of the exchange rate (X1), LIBOR (X2), SIBOR (X3), U.S. Prime Rate (X4), Japan Prime Rate (X5), foreign exchange reserves (X6), inflation rate (X7), and GDP growth rate (X8) on the allocation of foreign loans (Y1), government debt securities (Y2), and state sharia securities (Y3) over the period 2010–2025. The findings reveal that the relationships between the dependent variables (Y1, Y2, Y3) and the macroeconomic indicators (X1–X8) are both dynamic and heterogeneous in the short and long term. These results underscore that the effectiveness of economic policy is not solely dependent on direct interventions targeting debt instruments, but also on the government's ability to manage long-term adjustment mechanisms and short-term transmission channels, particularly through key variables such as X5, X3, and X2.
Co-Authors Fuady, Muhammad Syahrul Hartomo, Fadhil Muhammad Mardiana Mardiana Muhammad Heru Akhmadi Nugroho, Agung Panjaitan, Rido Parulian Purnomoputro, Ajik Rahayu Kusumawati, Rahayu Raynal Yasni Setiawan, M Rudy Sumardjoko, Imam Trisulo Trisulo Zunaidi, Achmad