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Suhendra, Maman
Politeknik Keuangan Negara STAN
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Journal : Jurnal Pajak dan Keuangan Negara (PKN)

 1 
An Investigation On The Supporting And Inhibiting Factors In The Implementation Of Balanced Scorecard As A Performance Measuring Tool At The SSB Primary Taxes Office Putri, Puspita Widya; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2042

Abstract

Although the balanced scorecard has existed in Indonesia for more than a decade, there exists still relative limited research on how the process, challenges, or results of implementing the balanced scorecard in the public sector, especially at the operational level. This study aims to understand the factors supporting and inhibiting the implementation of the balanced scorecard in the SSB Primary Tax Office (KPP SSB). This study uses a qualitative method with a case study approach. Sources of data come from interviews and the results of literature studies on related documents and regulations. This study found 4 (four) factors supporting success namely officers/employees’ participation, the roles of the superior, communication/cooperation, and facilities and infrastructure. It is also found 5 (five) inhibiting factors for implementing the balanced scorecard namely constraints around the key performance indicator (KPI), not-supportive-yet computer systems/applications, non-KPI assignments, difficulties in finding the replacement of employees, and the existence of joint/shared KPI.
Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview Angelia, Lisa; Firmansyah, Amrie; Meidian, Perdana Riffi; Chaniago, Putri Rieza; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2127

Abstract

The limited capacity of the Bantargebang landfill as the final waste disposal site and the ever-growing amount of waste produced by Jakartans urges the development of more eco-friendly waste management facilities. Using the scoping review method, this study aims to review the feasibility of ITF development in DKI Jakarta based on identifiable impacts, social costs and benefits analysis, hindrances faced in ITF development planning, and reviewing alternative financing that can be used in constructing ITF. The results of this study show that aside from its capacity to process waste more efficiently and potentially produce electricity, ITF construction may have several negative impacts on the surrounding environment. Based on an analysis of social costs and benefits, the development of ITF is feasible. However, some obstacles are present in planning the development of ITF, such as that it requires a strong investment commitment in terms of financing development and project operations, both from the DKI Jakarta Provincial Government, DPRD, and the private sector. Two possible financing schemes to consider are the local government budget and PPP.
Critical Success Factors in the Implementation of the PPP Scheme in the Wosusokas SPAM Project (Wonogiri, Surakarta, Sukoharjo, and Karanganyar) Prayuda, Jun Rifky; Firmansyah, Amrie; Andana, Rozano Fikri; Sasongko, Rossa Kurnia; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2128

Abstract

Infrastructure development is one of the Indonesian government's programs in the RPJMN stage 4 for 2019–2024. The need for significant infrastructure development cannot be met with the state budget alone. Fiscal limitations narrow the space for the government to carry out infrastructure development. Therefore, to overcome these problems, one of the efforts made by the Indonesian government is to implement a PPP scheme. The Wosusokas SPAM project is a drinking water supply infrastructure project in the Wonogiri, Surakarta, Sukoharjo, and Karanganyar areas that uses a PPP scheme. This study uses the scoping review method to collect and analyze critical success factors that play a role in implementing PPP projects. Based on previous studies, implementing the Wosusokas SPAM project can pay attention to five critical success factors: the commitment of partners, the strength of consortiums, asset quality, the political environment, and the national PPP unit. By implementing the five critical success factors from the planning stage to contract execution, the Wosusokas SPAM project is hoped to be implemented more effectively and efficiently.
Co-Authors Acwin Hendra Saputra, Acwin Hendra Akhmad Solikin Ambang Aries Yudanto, Ambang Aries Amrie Firmansyah Andana, Rozano Fikri Angelia, Lisa Arianty, Erny Arif Budi Rahman, Arif Budi Arifin, Bondi Chaniago, Putri Rieza Damayanty, Sofia Arie Dian Handayani Dinardjito, Agung Djunedi, Praptono Eko Wicaksono Hadi Setiawan Handoko, Rudi I Gede Agus Ariutama Janan Afra , Inkana Krisnandono, Diananto Meidian, Perdana Riffi Muhammad Iqbal, Roihans muhammad rizky, muhammad Prabawati, Dini Privea Prayuda, Jun Rifky Puji Wibowo Putri, Puspita Widya Rita Helbra Tenrini, Rita Helbra Sakti Prabowo, Sakti Sasongko, Rossa Kurnia Setiya, Tanda Siregar, Sri Putri Subardianta, Ari Untung Taufik Raharjo, Taufik Wisnu Wardhana, Irwanda