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All Journal El Dinar Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan JURNAL KOLABORASI Jurnal Manajemen Keuangan Publik Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Jurnal Ilmu Administrasi Publik (JIAP) Sosio e-kons AkMen JURNAL ILMIAH JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Gorontalo Journal of Public Health Journal Publicuho Transparansi Jurnal Ilmiah Ilmu Administrasi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Indonesian Journal of Accounting and Governance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Global Business and Management Review Jurnal E-Bis: Ekonomi Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Journal of Law, Administration, and Social Science Essence: Entrepreneurship and Small Business Research for Economic Resilience Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Jurnal Kebijakan Pembangunan Ecoducation Indonesian Journal of Accounting and Governance
Muhammad Heru Akhmadi
Politeknik Keuangan Negara STAN
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PERAN DIGITAL REPOSITORY DALAM PENELITIAN BIDANG KEUANGAN NEGARA Akhmadi, M Heru
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.v1i1.21

Abstract

Pengembangan teknologi informasi terus diupayakan demi kemudahan manusia dalam menjalankan setiap aktivitasnya, termasuk di bidang pendidikan. Salah satu diantaranya adalah fasilitas digital repository. Terdapat sangat banyak digital repository seperti digital library kampus atau non kampus, e-journal, dan Google Scholar merupakan salah satu digital repository yang dapat digunakan oleh para peneliti di lingkungan pendidikan tinggi seperti Politeknik Keuangan Negara STAN sebagai wadah publikasi dan sumber pencarian referensi penulisan karangan ilmiah. Penelitian ini mengambil studi kasus pemanfaatan Google Scholar di lingkungan kampus PKN STAN untuk kebutuhan riset bidang keuangan negara. Penelitian akan melihat perbedaaan diantara sebelum dan setelah penggunaan digital repository khususnya google scholar. Penelitian ini menggunakan metode kuantitatif melalui uji wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan sebelum dan sesudah penggunaan digital repository dalam penellitian bidang keuangan. Meskipun demikian beberapa hal yang menjadi kendala antara lain dukungan lembaga kampus dan sosialisasi/ sharing penggunaan digital repository khususnya google scholar. Pada sisi lain masih banyak kekurangan yang terdapat dalam Google Scholar, seperti kurang populernya situs Google Scholar, kurang lengkapnya jurnal berbahasa indonesia terdapat dalam Google Scholar, tidak terdapatnya kategori jurnal, kurangnya pembaharuan, hasil pencarian terlalu universal, orisinalitas karya tidak diketahui, dan tampilan Google Scholar membingungkan.
EVALUASI DUKUNGAN ORGANISASI TERHADAP IMPLEMENTASI E-GOVERNMENT : STUDI KASUS SISTEM APLIKASI KEUANGAN NEGARA Akhmadi, M Heru
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 2 (2017): Menjadi Pengelola Keuangan Negara yang Profesional
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v1i2.144

Abstract

Kesuksesan impelementasi sistem aplikasi keuangan negara khususnya implementasi SAIBA, MPN G2, SAS dan SPAN sangat dipengaruhi oleh dukungan organisasi. Dukungan ketersediaan anggaran, SDM, sarana dan perasarana serta leadership akan membuat pengimplementasian sistem informasi berjalan secara lancar sesuai target yang diharapkan. Hal ini juga menjadi tolok ukur bagi pegawai untuk menunjukkan komitmen dan kinerja yang positif apabila dukungan organisasi maksimal. Penelitian ini bertujuan untuk mengevaluasi dukungan organisasi yang dirasakan oleh pegawai terhadap implementasi e-government di Kementerian Keuangan. Penelitian ini menggunakan metode kualitatif dengan menggunakan sampel data pegawai di lingkungan Direktorat Jenderal Perbendaharaan. Hasil penelitian menunjukkan bahwa masih terdapat beberapa dukungan organisasi yang belum optimal, yakni aspek SDM, seperti tunjangan kinerja dan pelatihan peningkatan kompetensi, Aspek Anggaran, seperti anggaran operasional IT, pelatihan, sosialisasi, dan  manajemen perubahan, Aspek Sarana dan Prasarana. Khusus untuk aspek leadership, dukungan kepemimpinan sudah dianggap baik meskipun perlu tetap ditingkatkan kembali sehingga komitmen karyawan menjadi baik dan positif. Beberapa strategi perbaikan kekurangan dukungan organisasi terhadap implementasi e-government antara lain: membuat dan melaksanakan sistem penilaian kinerja bagi pegawai dalam rangka pelaksanaan Sistem Informasi Keuangan Negara, membuat aturan dan juklak/juknis mengenai anggaran inovasi terkait pelaksanaan inisiatif Sistem Informasi Keuangan Negara di daerah/perwakilan, dan mengidentifikasi semua kebutuhan peralatan Teknologi Informasi dalam rangka pelaksanaan Sistem Informasi Keuangan Negara
Pengembangan Infrastruktur Konektifitas Sebagai Daya Ungkit Ekonomi Dan Pemangkas Kemiskinan Jawa Timur Sumardjoko, Imam; Akhmadi, M Heru
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 1 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i1.506

Abstract

Kesinambungan antar wilayah menjadi instrumen fundamental dalam mendongkrak pergerakan aktifitas ekonomi. Penelitian bertujuan menguji kontribusi pembangunan infrastruktur terhadap produktifitas ekonomi serta implikasinya terhadap kemiskinan di Jawa Timur. Penelitian menggunakan pendekatan kuantitatif eksplanatori berbasis data panel tahun 2012-2016 dan menggunakan teknik two stage least square dengan melibatkan variabel belanja infrastruktur, kapasitas listrik, akses air minum, akomodasi, IKK, PDRB, serta kemiskinan. Penentuan sampel dengan pendekatan non probability sampling yaitu 195 observasi. Hasil penelitian menunjukkan penyediaan infrastruktur berpengaruh positif terhadap pertumbuhan ekonomi wilayah dan menurunkan kemiskinan. Belanja infrastruktur, kapasitas listrik serta bangunan akomodasi berpengaruh signifikan positif terhadap ekonomi regional. Peningkatan 1% kapasitas listrik diproyeksikan mendorong 0.045% pertumbuhan ekonomi. Akses air minum berpengaruh tidak signifikan terhadap pertumbuhan ekonomi dengan p-value 0,904. Penyediaan infrastruktur menciptakan konektifitas dan perdagangan. Peningkatan aktifitas ekonomi berimplikasi terhadap penurunan kemiskinan. Kenaikan 1% pertumbuhan ekonomi diestimasikan menurunkan kemiskinan sebesar 1,1%. 
STUDI KUALITATIF : DAMPAK KEBIJAKAN INSENTIF PAJAK USAHA KECIL DAN MENENGAH TERHADAP KEPATUHAN PAJAK DAN PENERIMAAN NEGARA Khairiyah, Yotasa Raidah; Akhmadi, Muhammad Heru
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 2 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i2.620

Abstract

Government Regulation Number 23 of 2018 is a form of tax incentives given by the government to tax payers for Micro, Small and Medium Enterprises (MSMEs). The regulations aim at realizing fair taxation and increasing state revenue. Data from the Ministry of UKM shows that the number of MSMEs in Indonesia until 2018 is 64,194,057 units and absorbs 107,376,540 people. This study examines the compliance of SMEs in paying taxes before and after the enactment of tax incentives. Using a qualitative approach, this study seeks to explain the impact of incentive policies on MSME taxpayer compliance and state revenue. Respondents were observed in the South of Tangerang city area with interview techniques. The results of the study showed that in terms of compliance, statistically 2016-2018 showed an increase in registered taxpayers, but the SMEs did not voluntarily pay taxes because they felt they had not benefited directly. In addition, the ability to keep books is still limited. This has an impact on the side of state revenue, which is still low tax revenue from the MSME sector when compared to taxation revenues from other sectors
Evaluasi Perencanaan Pembiayaan Pembangunan Infratruktur Pendidikan di PKN STAN Melalui Skema Kerjasama Pemerintah Dengan Badan Usaha Novitasari Putri Ramadhani; Muhammad Heru Akhmadi
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 2 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v21i2.7393

Abstract

This study aims to determine the mechanisms and arrangements for PPP planning according to applicable regulations, to know the urgency of PPP implementation at PKN STAN, and to find out the form of government support for PPP implementation at PKN STAN. The researceh use qualitative research with a descriptive approach. The data were obtained through interviews and literature study by analyzing regulations and journals related to PPP planning. Data analysis was carried out using ATLAS.ti 8. The results revealed that there were seven activities in PPP planning which included the preparation of the PPP fund budget plan, identification and determination of the PPP, budgeting of funds at the PPP planning stage, public consultation, decision making whether or not to proceed. further PPP plans, preparation of the List of PPP Plans, and categorization of PPPs. The selection of the PPP scheme at PKN STAN was carried out due to funding constraints, the lack of human resources at PKN STAN who have a background in construction, and concerns about the lack of efficiency in the implementation of PKN STAN development if funded through pure rupiah. In addition, the implementation of PPP in PKN STAN will save 15 years of PKN STAN infrastructure procurement. The type of government support proposed by PKN STAN is the Project Preparation Facility (PDF) to assist the PJPK in increasing the effectiveness of the implementation of PPP preparation and transactions in order to meet the specified quality and time.
Pelaksanaan Anggaran Prioritas Pemulihan Ekonomi Nasional Pasca Pandemi COVID-19 Pada Satker di Wilayah KPPN SURABAYA II Shasza Yemima Puteri Atmodjo; Muhammad Heru Akhmadi
Kolaborasi : Jurnal Administrasi Publik Vol 7, No 2 (2021): Agustus 2021
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v7i2.5600

Abstract

The purpose of this study is to observe the implementation of PEN spending and to find the factors that affected the realization of PEN spending in the working units in the KPPN Surabaya II area. This research was conducted with a qualitative approach and focused on direct interaction with the informants through interview method. The results of this study generally indicate that the implementation of the PEN spending tends to fluctuate and accumulated at the end of the year. However, the realization can be categorized as optimal because it has averagely exceeded the budget realization target by 90%. The results of the study also found 5 (five) factors that affected the realization of PEN spending, namely budget planning and revision, budget execution, SPM submission, procurement of goods/services and human resources.Tujuan penelitian ini adalah untuk mengamati pelaksanaan belanja PEN dan menemukan faktor-faktor yang mempengaruhi realisasi belanja PEN pada satker di wilayah KPPN Surabaya II. Penelitian ini dilakukan dengan pendekatan kualitatif dan berfokus pada interaksi secara langsung dengan narasumber melalui metode wawancara. Hasil penelitian ini secara umum menunjukkan bahwa tren pelaksanaan belanja PEN cenderung berfluktuasi dan menumpuk di akhir tahun anggaran. Walaupun demikian, realisasinya dapat dikatakan optimal sebab secara rata-rata telah melampaui target realisasi sebesar 90%. Hasil penelitian juga menemukan 5 (lima) faktor yang mempengaruhi realisasi belanja PEN, yaitu perencanaan dan revisi anggaran, pelaksanaan anggaran, pengajuan SPM, pengadaan barang/jasa dan SDM.
Keuangan Negara: Peningkatan Kualitas Pembayaran Dalam Pelaksanaan Belanja Negara Muhammad Heru Akhmadi; Andreas Oktorinus; Erlita Nurma Wati
Kolaborasi : Jurnal Administrasi Publik Vol 8, No 1 (2022): April 2022
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v8i1.7358

Abstract

Budget execution is the critical stage in the management of public finances. One of the performance indicators of budget implementation is the quality of state expenditure payments. In this case, the accuracy of the spending unit in completing bill payments is part of the quality of state expenditure payments. Currently, there are several spending units who experience delays in completing their bill payments. This study aims to determine the factors that affect the delay in the settlement of the bill. This study uses a quantitative method with the Explanatory Factor Analysis (EFA) method to identify variables that affect the delay in bill payments for all spending units at the Jakarta V State Treasury Office in 2019-2021. The results showed that information technology, supplier behavior, state treasury services, human resource capability, and external motivation affected the delay in payment of state expenditures. The results of this study also complement previous study which found that supplier indiscipline and organizational structure are variables that affect delays in state expenditures payment. The role of organizational support in spending unit will a trigger for improving the quality of state expenditure payments in spending unit.
Dampak Pandemi Covid-19 Terhadap Pengelolaan Kas Bendahara Penerimaan Pemerintah Daerah Muhammad Heru Akhmadi; Arda Octaviola Rachmalia
JIAP (Jurnal Ilmu Administrasi Publik) Vol 9, No 2 (2021): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jiap.v9i2.5219

Abstract

:  Cash is an important instrument for a company. The company’s financial performance can be judged by how the company's cash is managed. During the Covid-19 pandemic in 2020, the government decided to close tourist attractions. This study aims to find out how the performance of cash management during the Covid-19 pandemic was carried out by the Revenue Treasurer at the Pati Regency Youth Sports and Tourism Office. This study uses a descriptive qualitative method to analyze the cash management process in the Revenue Treasurer such as planning, recording, to depositing cash into local government accounts. Data were collected by interview and literature study. The results showed that in general, the Revenue Treasurer has managed cash well, starting from cash planning, recording, to depositing cash. However, the Covid-19 pandemic in 2020 has caused the number of regional revenues from the tourism sector to decline significantly. Some of the obstacles of the Revenue Treasurer in carrying out the cash receipt are the existence of multiple positions, weak communication, and the limited number of collecting officers at tourist attractions. Furthermore, the Revenue Treasurer keeps consistently recording as well as the period of cash is received. the Revenue Treasurer deposited the cash into the regional treasury account on the same day as cash is received. There were evidence of cash deposit in the form of a Deposit Certificate which has been validated by a partner bank appointed by the regional government.
Analisis Manfaat Penyertaan Modal Negara Pada Program Pembangunan Infrastruktur Listrik Desa Provinsi Bali Heru Akhmadi; Putu Nanda Priastawa
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.993 KB) | DOI: 10.26593/be.v25i1.5114.8-22

Abstract

Infrastructure in Indonesia needs to be developed every year following the economic growth of Indonesia and the world. Regarding the availability of electricity resources, there are still many households in rural Bali that do not have electricity facilities so that rural communities cannot be fully productive economically. This study aims to measure the effectiveness of government investment through State-owned Equity Participation to the State Electricity Company (PT. PLN) in the Java-Bali electricity infrastructure development program, especially in the village electricity program in Bali Province. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing codes in the form of a collection of words that are most relevant and needed in research. This study also calculates the benefits of government investment through a cost and benefit analysis approach. The results show that the Java-Bali electricity infrastructure development program, especially the village electricity program in Bali Province, has effectively increased the electrification ratio by 100%. Other results show other benefits of village electricity projects such as increasing productivity, cost and energy efficiency, improving living standards, adding insight and information, and also facilitating small and medium enterprises in the villages of Bali Province.
DETERMINAN KEBERHASILAN E-FILING PAJAK DI INDONESIA : STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA JAKARTA TAMANSARI DUA M Heru Akhmadi
JURNAL PAJAK INDONESIA Vol 1 No 1 (2017): Optimalisasi Penerimaan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v1i1.164

Abstract

Reformasi teknologi perpajakan yang salah satunya ditandai dengan pelaksanaan e-Filling bagi seluruh wajib pajak di Indonesia merupakan upaya pemerintah untuk mendapatkan data wajib pajak secara cepat dan berkesinambungan. Hal ini menjadi penting dalam meningkatkan penerimaa negara dari sektor perpajakan. Pelaksanaan e-Filling telah dilaksanakan menyeluruh pada tahun 2014 dengan keluarnya Peraturan Jenderal Pajak PER-1/PJ/2014 tentang Tatacara Penyampaian Surat Pemberitahuan Terutang (SPT) Orang Pribadi melalui e-Filling. Secara tren terdapat peningkatan Wajib Pajak Pribadi menggunakan e-filling meskipun jumlahnya masih dibawah Wajib Pajak Badan. Penelitian ini dilakukan untuk melihat faktor-faktor penentu yang mempengaruhi kepuasan WP Pribadi dalam menggunakan e-filling. Penelitian ini menggunakan metode kualitatif deskriptif yang mengeksplorasi e-filling secara bebas dan sistematis melalui studi literatur dan wawancara. Hasil penelitian menunjukkan bahwa determinan keberhasilan implementasi e-filling ditentukan oleh variable kehandalan (vunerability) sistem informasi e-filling, tingkat respon (responsiveness) atas gangguan layanan e-filling dan layanan informasi pajak (customer support) yang dilakukan oleh KPP Pratama Jakarta Tamansari Dua. Hasil penelitian ini dapat diperdalam dengan menguji ke tiga faktor tersebut menggunakan pendekatan metode kuantitatif.
Co-Authors Aang Prabudi Sanusi Abdi Patu, Andi Syafirah Putri Adam Wira Sanjaya Agus Sunarya Sulaeman Aisyah Basandid Akhmad Solikin Andi Syafirah Putri Abdi Patu Andreas Oktorinus Anggraini, Novenia Puspita Anindya Enggar Novita Arda Octaviola Rachmalia Arkandisari Atmaja Syaiban Arkandisari Atmaja Syaiban A’yun, Qurrata Cindy Claudia, Cindy Dandy Ananda Patria Wirawan Dani Sugiri Dewi Arhaninka Dzakisyah Alyus Mubarak Egla Margaretta Meliala Erin Widya Butar Butar Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Fuady, Muhammad Syahrul Imam Sumardjoko Irvan Taufiq Irwan Suliantoro Irwanda Wisnu Wardhana Iyas Theresia Pasaribu Joko Sumantri, Joko Khairiyah, Yotasa Raidah Matthew Stephanus Maulidiyah, Syafrina Moh Badrus Sholeh Muchtar, Masruri Muhammad Syahrul Fuady Novitasari Putri Ramadhani Nurul Khilyati Pardomuan Robinson Sihombing Putu Nanda Priastawa Qur'an, Nurul Rahayu Kusumawati Sakti Prabowo, Sakti Salsabiyla Aden Santorry Santorry Shasza Yemima Puteri Atmodjo Sukarsa, Galuh Sumardjoko, Imam Syahirul Alim (Kementerian Keuangan) Wati, Erlita Nurma Yanuar Pribadi