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All Journal El Dinar Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan JURNAL KOLABORASI Journal of Management and Business Review 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 Educoretax 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 Hasina: Jurnal Akuntansi dan Bisnis Syariah
Muhammad Heru Akhmadi
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : JURNAL KOLABORASI

 1 
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.
Co-Authors Aang Prabudi Sanusi Abdi Patu, Andi Syafirah Putri Adam Wira Sanjaya Aisyah Basandid Akhmad Solikin Aldimasqi, Lalu Muhammad Andi Syafirah Putri Abdi Patu Andreas Oktorinus Anggraini, Novenia Puspita Anindya Enggar Novita Arda Octaviola Rachmalia Arhaninka, Dewi Arkandisari Atmaja Syaiban A’yun, Qurrata Cindy Claudia, Cindy Dandy Ananda Patria Wirawan Dani Sugiri Dzakisyah Alyus Mubarak Egla Margaretta Meliala Erin Widya Butar Butar Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Fuady, Muhammad Syahrul Imam Sumardjoko Irvan Taufiq Irwanda Wisnu Wardhana Iyas Theresia Pasaribu Joko Sumantri, Joko Khairiyah, Yotasa Raidah Maulidiyah, Syafrina Moh Badrus Sholeh Muchtar, Masruri Muhammad Syahrul Fuady Novitasari Putri Ramadhani Nur Instinganah Nurul Khilyati Pardomuan Robinson Sihombing Purnomoputro, Ajik Putu Nanda Priastawa Qur'an, Nurul Rahayu Kusumawati Rahayu Kusumawati, Rahayu Sakti Prabowo, Sakti Salsabiyla Aden Santorry Santorry Setiawan, M Rudy Shasza Yemima Puteri Atmodjo Stephanus, Matthew Sukarsa, Galuh Sulaeman, Agus Sunarya suliantoro, irwan Sumardjoko, Imam Syahirul Alim (Kementerian Keuangan) Syaiban, Arkandisari Atmaja Wati, Erlita Nurma Yanuar Pribadi