Article Per Year (5 Year)
p-Index From 2020 - 2025
2.024
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Keuangan Publik Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Supply Chain Management International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Jurnal Pajak dan Keuangan Negara (PKN) Accounting Analysis Journal
Suhendra, Maman
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENYEDIAAN INFRASTRUKTUR DENGAN SKEMA KERJASAMA PEMERINTAH DAN BADAN USAHA (PUBLIC-PRIVATE PARTNERSHIP) DI INDONESIA Suhendra, Maman
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 1 (2017): Menuju Pengelola Keuangan Negara yang Profesional dan Unggul
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v1i1.97

Abstract

Indonesia membutuhkan investasi infrastruktur yang sangat besar. Dari total kebutuhan pendanaan investasi strategis infrastruktur untuk kurun waktu 2015 s.d. 2019, Pemerintah hanya mampu menyediakan pendanaan kurang dari separuhnya saja. Indonesia perlu mencari alternatif sumber-sumber pendanaan lain dalam mendanai kebutuhan infrastrukturnya. Melalui studi literatur dan kebijakan/regulasi, salah satu alternatif yang diharapkan menjadi model penting penyediaan infrastruktur adalah skema Kerjasama Pemerintah dan Badan Usaha (KPBU) halmana pihak swasta dapat berpartisipasi dalam penyediaan infrastruktur mulai dari aspek pendanaan, disain, konstruksi, operasi, hingga pemeliharaan infrastruktur berdasarkan perjanjian kerjasama. Untuk mendukung program KPBU ini, Pemerintah Indonesia melalui Kementerian Keuangan telah menyediakan fasilitas fiskal pada tiap tahap pelaksanaan proyek KPBU.
Labour Standards in the Global Supply Chain; Village Fund and Labour Working Hours in Indonesia Arifin, Bondi; Tenrini, Rita Helbra; Wicaksono, Eko; Rahman, Arif Budi; Wisnu Wardhana, Irwanda; Setiawan, Hadi; Damayanty, Sofia Arie; Solikin, Akhmad; Suhendra, Maman; Saputra, Acwin Hendra; Ariutama, I Gede Agus; Djunedi, Praptono; Handoko, Rudi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5610

Abstract

Abstract- In the recent years, fashion brands and retailers in the West have introduced supplier’s codes of conduct to strengthen international labour standards in their supply chain. Village funds have been allocated since 2015, and increase overtime. In 2015, the allocation of village funds amounting to Rp.28.8 trillion increased to reach Rp60 trillion in 2018. Village funds were used to finance government administration, implementation of development, community development, and community empowerment. This research uses the difference-in-difference (DID) which is adapted to continuous treatment method to analyze the impact of village funds on the work of rural communities. The analysis uses "repeated" cross section data from SUSENAS 2012-2017. We found that an increase in village fund per capita was more likely to raise the labor hours in agriculture and service industries, primarily on non-Java islands. The recommendation of this study is the need for regulation to standardize the proportion of village funds allocation based on the demographic (or number of poor people) and geographical (land area) conditions of the regions. Moreover, increasing the effectiveness of organizational management can be implemented by increasing the capacity of village officials.
The Challenges and Opportunities of Small-Scale Public-Private Partnership Scheme to Finance Indonesia Local Street Lighting Equipment Projects : The Case of the Madiun Regency Suhendra, Maman; Handayani, Dian; Prabowo, Sakti; Muhammad Iqbal, Roihans
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.945

Abstract

The Public-Private Partnerships Scheme (PPP) has become an important option in overcoming the gap in infrastructure financing needs. From the total number of PPP projects implemented in several countries, it was found that the number of small-scale PPP projects was relatively greater than mega PPP projects. In line with this, in the Indonesian context, regional governments are expected to be able to innovate infrastructure financing, including by using the PPP scheme. The Madiun Regency Street Lighting Equipment (APJ) PPP project is the first small-scale PPP that has completed the auction process and signed the Cooperation Agreement in Indonesia. Using the qualitative method through the relevant case study approach, this research succeeded in identifying several challenges as well as opportunities for more massive implementation potentials of small-scale PPP in APJ in the future as follows: (1) optimal risk allocations; (2) the strong commitment of the regional government as the party responsible for the cooperation project; (3) financial aspects/parameters accepted by the market; and (4) doable projects.
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.
TRANSACTION COST MANAGEMENT STRATEGIES FOR SMALL-SCALE PPP PROJECT CASE STUDY OF MADIUN CITY STREET LIGHTING Prabowo, Sakti; Suhendra, Maman; Dinardjito, Agung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16030

Abstract

Small-scale Public-Private Partnership (PPP) projects offer local governments an opportunity to enhance regional development. However, these schemes are often perceived to incur higher transaction costs compared to conventional PPP projects. This study seeks to identify the factors contributing to increased transaction costs in small-scale PPP projects, using the Madiun City Street Lighting PPP project as a case study. Employing a qualitative research methodology by studying the related literature and interviewing the consultant of the project, this study gathers pertinent information regarding the transaction costs associated with the Madiun City Street Lighting PPP project, which serves as a pioneering example of small-scale PPP initiatives in Indonesia. This paper analyzes that project value, complexity process, coordination, parties’ capacity, opportunistic behavior, and contract change put higher transaction cost on small-scale PPP project proportionally. However, the analysis reveals that the complexity of coordination between local government authorities and the Regional House of Representatives (DPRD) can be effectively managed by the contracting agency (PJPK) of the Madiun City Street Lighting PPP project.
TRANSACTION COST MANAGEMENT STRATEGIES FOR SMALL-SCALE PPP PROJECT CASE STUDY OF MADIUN CITY STREET LIGHTING Prabowo, Sakti; Suhendra, Maman; Dinardjito, Agung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16030

Abstract

Small-scale Public-Private Partnership (PPP) projects offer local governments an opportunity to enhance regional development. However, these schemes are often perceived to incur higher transaction costs compared to conventional PPP projects. This study seeks to identify the factors contributing to increased transaction costs in small-scale PPP projects, using the Madiun City Street Lighting PPP project as a case study. Employing a qualitative research methodology by studying the related literature and interviewing the consultant of the project, this study gathers pertinent information regarding the transaction costs associated with the Madiun City Street Lighting PPP project, which serves as a pioneering example of small-scale PPP initiatives in Indonesia. This paper analyzes that project value, complexity process, coordination, parties’ capacity, opportunistic behavior, and contract change put higher transaction cost on small-scale PPP project proportionally. However, the analysis reveals that the complexity of coordination between local government authorities and the Regional House of Representatives (DPRD) can be effectively managed by the contracting agency (PJPK) of the Madiun City Street Lighting PPP project.
Opportunities and Challenges Mapping for Achieving Energy Transition in Indonesia’s Electricity Sector Rizky, Muhammad; Suhendra, Maman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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

Abstract

The climate change phenomena urge the government to develop policies that can anticipate catastrophic losses from climate change, one of which is to reduce emissions in the energy industry, which requires huge of money. This study examines Indonesia's energy transition program, particularly in the power sector, as well as financing methods that primarily use blended finance. This study will then examine the prospects and constraints for financing energy transition program in Indonesia. This study employs a qualitative single case study method, using primary data sources from interviews with policymakers, policy implementers, and academics on the topic of energy transition financing. This study produces mappings of finance opportunities and challenges when Indonesia adopts an energy transition program. This study is expected to contribute to policy considerations for both the government and business sectors involved in implementing Indonesia's energy transition program.
Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia Wibowo, Puji; Firmansyah, Amrie; Suhendra, Maman; Subardianta, Ari Untung; Krisnandono, Diananto
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.22491

Abstract

Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness. Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables. Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context. Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization.
Co-Authors Acwin Hendra Saputra, Acwin Hendra Akhmad Solikin Amrie Firmansyah Andana, Rozano Fikri Angelia, Lisa 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 Siregar, Sri Putri Subardianta, Ari Untung Wisnu Wardhana, Irwanda