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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ)
Kumba Digdowiseiso
Sekolah Pascasarjana, Universitas Nasional, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementasi Alokasi Dana Desa Pada Peningkatan Pemberdayaan Masyarakat Di Kelurahan Kapas Kabupaten Nganjuk Kumba Digdowiseiso; Rinaldi Nur Satria Ananda
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7486

Abstract

This research aims to explain the management of village funds and their implementation in village development, which in this case is to understand the use of APBDes in Kapas Village which is related to infrastructure development, empowerment and community development. This research is presented descriptively qualitatively, and is located in Kapas Village, Sukomoro District, Nganjuk Regency. The conclusion of this research states that Kelurahan Kapas has been good at implementing its village fund allocation. This can be seen in the APBDes 2022 data which is neatly arranged in the APBDes implementation report where it lies in the priority use of village funds which is quite appropriate even though the realization has not been maximized in the field of empowerment. The Village Law states that the use of the village fund budget must be aligned between empowerment and infrastructure development so that development can go hand in hand. In addition, the use of village funds in terms of community development is still not maximized in realization. As a result, budget absorption is not maximized for the benefit of the community in Kapas Village. Keywords: Empowerment, Implementation, Allocation, Village Fund.
Analisis Rasio Pertumbuhan, Efektivitas Dan Efisiensi Anggaran Pada Kepolisian Negara Republik Indonesia (Polri) Tahun 2017 – 2022 Abrar Prasodjo; Samsudin Samsudin; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7487

Abstract

Public organizations such as POLRI, as part of the government in Indonesia, which have a tendency to gain higher legitimacy usually have similarities with other organizations. POLRI is one of the institutions that has received a sizable APBN allocation, which has led to several opinions questioning how well its financial reports are performing. The amount of the budget received by POLRI needs to be analyzed through financial reports which are part of the Indonesia Government Financial Statements (LKPP) which have been audited by the BPK. There are several ways to calculate Financial Performance, including calculating Growth Ratios, Effectiveness Ratios, and Efficiency Ratios. The LKPP data used comes from the 2017- 2022 Fiscal Year. Data analysis uses a quantitative descriptive analysis method. The results of this study show that POLRI's financial performance uses a growth ratio in the period from the 2017 – 2022 Fiscal Year, on average experiencing a growth ratio of 3%. For the effectiveness ratio, on average it is 103.93%, which means that the National Police Budget is used very effectively, with a range of effectiveness ratio values between 91.2% (2021 Fiscal Year, effective) and 113.9% (2019 Fiscal Year, very effective). Meanwhile, from the efficiency ratio, the performance status of the Polri budget during the 2017 – 2022 period was 74.78% (Efficient), with a range of values between 60% - 80%. Keywords: Growth Ratio, Effectiveness Ratio, Efficiency Ratio
Analisis Implementasi Kebijakan Pengelolaan Dana Desa di Desa Pakembinangun, Kecamatan Palem, Kabupaten Sleman Muhaimin Muhaimin; Yuventus Seran; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7488

Abstract

The implementation of the village fund policy is that funds originating from the APBN are earmarked for ordinary villages and villages which are channeled through the APBD to districts/cities to finance state administration, development, and community empowerment and community development. With the enactment of Law Number 6 of 2014 concerning Villages, villages are restored as part of community rights, creating village autonomy, where villages organize government independently, by and for the people. Therefore, all state administrators and village development are expected to be independent, proactive and cooperative. Administration of village finances is a unit that includes planning, implementation, management, reporting and management control. The type of research used is descriptive qualitative research, namely data collected in the form of words, pictures, not numbers. Some of the above phenomena indicate that there are weaknesses in the management and accountability of village funds, thus increasing the demand for implementation of village fund accountability by both the village government and the community. Therefore, this study is considered important to explore the accountability of the village government. In the implementation of Village Funds in Pakembinangun Village, Pakem District, Sleman Regency, there are still several problems. An example is the low absorption or implementation of the village fund budget in Pakembinangun Village or budget absorption that is not in accordance with predetermined targets. Keywords; policy implementation, Management of Village Funds
Analisa Fiskal di Provinsi Jawa Barat Periode 2019-2021 Abdul Mutholib; Selly Apriliani; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7489

Abstract

ABSTRACT The requirement to implement regional autonomy and fiscal decentralization is a good regional fiscal health condition. This study took a sample of districts / cities in West Java Province in the period 2019 - 2021 to be analyzed using the Fiscal Health Index. The research method uses a quantitative descriptive study and as the unit of analysis sets all districts / cities. The fiscal health condition of each Regency / City in the West Java Province region before and during the Covid-19 pandemic can be described through the results of the analysis. From the measurement of each indicator, it can be seen that the regions with good financial health conditions are Pangandaran Regency, Majalengka Regency, Cirebon City, and Banjar City. The financial condition of Pangandaran Regency is relatively stable, even though the two years of the Covid-19 pandemic have not experienced significant shocks. Likewise with Majalengka Regency, although the index fell at the beginning of the pandemic (2019, and 2020), in 2021 the index increased significantly. On the other hand, the financial health conditions that are classified as poor are Cianjur, Karawang, and West Bandung. These three regions have a financial condition index far from other regions. In 2019, West Bandung Regency and in 2021 Cianjur Regency are the regions with the lowest index while in 2020 the lowest is Karawang Regency. Keywords: Regional Fiscal Health, Fiscal Decentralization, Financial Independence, Financial Flexibility, Service Solvency
Strategi Peningkatan Kinerja Sekolah Melalui Bantuan Operasional Sekolah Ginanjar Bachtiar Bachtiar; Rina Fitriana Fitriana; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7490

Abstract

Education is a key factor in the progress of a country. School Operational Assistance (BOS) is a government program to provide non-personnel costs for basic education units as implementers of the 12-year compulsory education program. the purpose of this study is to describe strategies for improving school performance through operational assistance based on fiscal policy. This study uses the literature review method to identify effective school performance improvement strategies through the use of School Operational Assistance (BOS). The research results show several effective strategies for improving school performance through BOS, including training and developing teachers, providing adequate learning resources, improving school infrastructure, and developing extracurricular programs. The implementation of these strategies needs to be supported by the involvement and active participation of all stakeholders, effective communication, transparency, accountability, and efficient management of available resources. Keywords: School Operational Assistance; Improvement strategy; School Performance; Education Quality; Fiscal policy
Dampak Dan Efisiensi Program Padat Karya Sebagai Belanja Prioritas Untuk Mengentaskan Pengangguran: Kajian Literatur Kumba Digdowiseiso; Aisyah Fitasari; Nastiyawati Nastiyawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7491

Abstract

Labor-intensive programs have become one of the policy instruments used by the Indonesian government in an effort to overcome unemployment and encourage economic growth. This study aims to analyze the impact and efficiency of labor-intensive programs as priority spending in alleviating unemployment, the indicators used in this study are the Open Unemployment Rate (TPT), government program spending, and the level of labor absorption. This research uses descriptive qualitative method with literature study through collecting information from various sources. The results show that labor-intensive programs have a positive impact in reducing the unemployment rate in Indonesia. The program is able to create new jobs especially in labor-intensive sectors such as infrastructure development and public works. In addition, the program also provides employment opportunities for vulnerable and marginalized groups of society, such as low-skilled workers and those living in economically disadvantaged areas. This contributes to reducing social inequality and increasing social inclusion. However, challenges remain, such as the potential for temporary employment that can lead to income instability and the lack of long-term job security. In addition, the program still lacks efficiency in budget realization for optimal resource allocation and maximum results. Keywords: Labor-intensive program; unemployment; PEN; efficiency; impact
Analisis Kinerja Keuangan Pemerintah Daerah di Wilayah Provinsi D.I Yogyakarta Tahun 2019-2021 Muhammad Nazarudin Latief; Herlina Wijayanti; Iis Wijayanti; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7492

Abstract

This study examines the financial health of local governments in Yogyakarta Province's Special Region from 2019 to 2021. By calculating the independence ratio, efficiency ratio, effectiveness ratio, harmony ratio—which is determined by comparing routine expenditure to development expenditure—and growth ratio, financial performance is evaluated. The local government budget (APBD) data from 2019 to 2021 in all regencies/cities within the Special Region of Yogyakarta Province is the secondary data source for this descriptive-quantitative research project.The efficiency ratio of Local Government Finance in the Special Region of Yogyakarta Province for the period of 2019-2021 is generally classified as efficient, with ratios below 100%, except for Bantul Regency and Gunung Kidul Regency, which showed a tendency of inefficiency in 2019 with a ratio of 101%. Considering the exception of Bantul Regency, which continually observed its effectiveness ratio fall from 2019 to 2021, the effectiveness ratio generally shows swings. Moreover, the priority of routine expenditure is greater than development expenditure, evident from the harmony ratio, with the average total ratio of routine expenditure being higher at 58% compared to the 42% of development expenditre. According to the growth ratio, all local governments in Yogyakarta Province's Special Region witnessed a decrease in growth in 2020 as a result of the Covid-19 epidemic. However, growth returned to positive territory in 2021, albeit it has not yet surpassed the level of 2019. Meanwhile, the independence ratio in DI Yogyakarta shows differences between the regencies/cities. The Yogyakarta City Government has an average independence ratio of 57.8%, indicating a "moderate" degree. Other regencies' governments, on the other hand, have minimal to moderate levels of independence. Keywords: regional financial analysis, independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, growth ratio
Peran Lembaga Pengelola Dana Dan Usaha Keolahragaan (LPDUK) Dalam Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) Untuk Pengembangan Industri Olahraga Alfisa Triatmoko; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7704

Abstract

The Indonesian government has implemented the Reinventing Government paradigm to improve public services. The paradigm focuses on innovation and adaptability to the changing needs of the population. This article uses a qualitative approach using a literature study. The author tries to explain the concept of rediscovering the role and function of the Sports Fund and Business Management Institution (LPDUK) with BLU status at the Ministry of Youth and Sports in managing Non-Tax State Revenue (PNBP) in the context of developing the sports industry.The role of government in public services includes directing public services, advancing public interests, fostering aspirations, generating potential, coordinating activities, fostering cooperation, and ensuring community welfare. The government is seen as a fixed entity that does not change, but rather adapts to the changing political and technological landscape. The Public Service Agency (BLU) is a key component of this paradigm, combining government and public service functions. BLUs are government agencies that provide public services without requiring government intervention. BLU is also called Non-Tax State Revenue (PNBP) in the APBN structure. Keywords: LPDUK, BLU, PNBP, Ministry of Youth and Sports
Analisis Kinerja Keuangan Pemerintah Kota Bandar Lampung Tahun Anggaran 2018 – 2022 Kumba Digdowiseiso; Agung Danang Rahadi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.3151

Abstract

Penelitian ini bertujuan untuk menganalisa kinerja keuangan daerah Pemerintah Kota Bandar Lampung Tahun 2018 – 2022. Pendekataan penelitian menggunakan kuantitatif deskriptif. Perhitungan analisa kinerja keuangan daerah menggunakan rasio desentralisasi fiskal, rasio efektivitas pendapatan asli daerah (PAD), rasio kemandirian fiskal, rasio ketergantungan fiskal, dan rasio belanja modal. selanjutnya hasil perhitungan rasio ditelaah dalam interval yang telah ditentukan dan khusus rasio belanja modal menggunakan rata-rata realisasi belanja modal sebesar 5%-20%. Hasil penelitian menunjukkan kinerja keuangan Pemerintah Kota Bandar Lampung Tahun 2018 – 2022 sebagian besar belum berjalan dengan optimal. Namun, hasil perhitungan juga menunjukkan bahwa terlihat perbaikan kinerja keuangan setiap tahunnya. Kinerja keuangan tahun 2022 merupakan kinerja terbaik yang diperoleh oleh Pemerintah Kota Bandar Lampung dalam kurun waktu tersebut.  
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Cilacap Tahun Anggaran 2018 – 2022 Kumba Digdowiseiso; Faesal Agung Pujiono; Ibnu Dwi Santoso
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.3155

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan pemerintah daerah Kabupaten Cilacap tahun Anggaran 2018 – 2022 menggunakan analisis keuangan daerah. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Analisis data yang digunakan adalah dengan menghitung rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio derajat desentralisasi dan rasio aktivitas belanja langsung dan tidak langsung. Hasil penelitian menunjukan bahwa rasio kemandirian keuangan daerah Kabupaten Cilacap dari tahun 2018-2020 mempunyai pola hubungan instruktif dengan kemampuan keuangan rendah sekali, sementara dari tahun 2021-2022 menunjukan pola hubungan konsultatif dengan kemampuan keuangan rendah. Rasio efektivitas menunjukan sangat efektif dengan rata-rata angka rasio efektivitas sebesar 105,94%. Rasio efisiensi menunjukan kecenderungan menurun tingkat efisiensinya, dimana pada tahun 2018-2020 rasio efisiensinya masih dibawah 100% yang berarti kurang efisien, namun pada tahun 2021-2022 meningkat menjadi di atas 100% yang berarti menjadi tidak efisien. Rasio derajat desentralisasi Kabupaten Cilacap berada pada posisi kurang baik, sedangkan rasio aktivitas belanja tidak langsung terhadap total belanja lebih dominan atau lebih diprioritaskan dibandingkan dengan aktivitas belanja langsung. Kesimpulan dari penelitian analisis keuangan pemerintah daerah Kabupaten Cilacap masih perlu ditingkatan lagi karena masih belum optimal dan pola hubungan yang masih dibawah harapan. 
Co-Authors Abdul Mutholib Abrar Prasodjo Aditya Kusuma Rachman Agung Danang Rahadi Aisyah Fitasari Alfisa Triatmoko Faesal Agung Pujiono Ginanjar Bachtiar Bachtiar Herlina Wijayanti Ibnu Dwi Santoso Iis Wijayanti Muhaimin Muhaimin Muhammad Nazarudin Latief Nastiyawati Nastiyawati Rina Fitriana Fitriana Rinaldi Nur Satria Ananda Samsudin Samsudin Selly Apriliani Siddig Alamsyah Yuventus Seran