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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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PENCAIRAN DANA BOS KINERJA DAN AFIRMASI PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA MEDAN Egla Margaretta Meliala; Muhammad Heru Akhmadi
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19599

Abstract

Education is two of the four national aims specifically in order to advance general prosperity and to develop the nation’s intellectual life. In the present time, the accessibility of education in remote areas, the building of characters, as well as the advances of technology has become challenges of education system due to lack of capabilities of skilled resources. In coping with those matters, the government allocates the Affirmation and Performance School Operational Assistance Funds in conjunction with the school's digitalization program to deal with 4.0 industrial revolution. This research is aimed at finding out the process of distribution of the Affirmation and Performance School Operational Assistance Funds in State Treasury Services Office I of Medan and the management implementation of the Performance School Operational Assistance Funds in St. Ignasius Medan High School. This research uses qualitative methods by using the ATLAS.ti application tools to create network knowledge. The research findings show that the distribution and management of the Affirmation and Performance School Operational Assistance Funds has been progressing well despite having some issues. Some of the issues are the invalid school account data and the changing of School Operational Assistance Funds regulations. Those issues resulted in the high return of accounts and the difficulty in formulating financial reporting of the Performance School Operational Assistance Funds.
Tinjauan Atas Persepsi Satuan Kerja Terhadap Rencana Penarikan Dana Pada Satuan Kerja Di Wilayah Kantor Pelayanan Perbendaharaan Negara Jakarta V Anindya Enggar Novita; Muhammad Heru Akhmadi
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.1781

Abstract

State cash management are government's efforts to maintain state financial liquidity. This study explains about working units and general treasurer of the state (Kuasa BUN) perceptions on Daily Disbursement Plan (daily RPD) conveyment. Daily Disbursement Plan is part of the cash planning process to ensure the amount of government cash funds that are disbursed at certain times. The purpose of this study is to determine the perception of the work unit as budget users and the general treasurer of the state on the submission of daily RPD. This study uses a descriptive qualitative method in which the data collected from the interview process to the working unit partners of KPPN Jakarta V who submitted the Daily RPD in the 2018-2020 budget year. The data processing uses ATLAS.ti software to obtain code codification as research findings. The result of this research shows that working units are understand about daily RPD, whether from urgency, goals, benefit, and creation process aspect of daily RPD.
ANALISIS FAKTOR YANG MEMENGARUHI KINERJA PENGADAAN BARANG/JASA DALAM KEADAAN DARURAT WABAH COVID-19 DENGAN SOCIAL DISTANCING SEBAGAI VARIABEL MODERATOR Syahirul Alim (Kementerian Keuangan); Muhammad Heru Akhmadi (Politeknik Keuangan Negara STAN)
Jurnal Manajemen Industri dan Logistik (JMIL) Vol 5, No 1 (2021): page 01 - 74
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v5i1.552

Abstract

AbstractThe purpose of this study was to analyze the factors affecting the performance of the procurement of goods/services in the emergency of the Covid-19 plague with the addition of social distancing as a moderator variable. The study was conducted at the provincial government of DKI Jakarta. It was purposely selected due to the fact that the government has a sound procurement system. The general objective of the study was to analyze the factors that affect procurement performance in government organizations and the effect of social distancing on that relationship in the emergency situation during the Covid-19 plague. The specific objective of the study was; to determine the effect of government regulation for emergency procurement, e-procurement implementation employee competency, and management’s commitment to the procurement performance during an emergency situation. This entailed the use of questionaries. The key finding of the study indicated that government regulation for an emergency situation, employee competency, and implementation of e-procurement positively affected procurement performance in the emergency situation of the Covid-19 plague. Furthermore, the study found that social distancing did not affect the relationship between the above-mentioned factors and procurement performance during an emergency situation.AbstrakPenelitian ini menganalisis faktor-faktor yang mempengaruhi kinerja pengadaan barang dan jasa dalam keadaan darurat wabah Covid-19 dengan menggunakan social distancing sebagai variabel moderator. Penelitian dilakukan di Pemprov DKI Jakarta sebagai organisasi yang telah memiliki sistem pengadaan yang baik melalui data kuesioner. Tujuan khusus dari penelitian ini adalah untuk mengetahui pengaruh peraturan pemerintah dalam pengadaan darurat, penerapan e-procurement, kompetensi pegawai, dan komitmen manajemen terhadap kinerja pengadaan pada saat keadaan darurat. Hasil penelitian menunjukkan bahwa regulasi pemerintah untuk situasi darurat, kompetensi pegawai, dan implementasi e-procurement berpengaruh positif terhadap kinerja pengadaan dalam situasi darurat wabah Covid-19. Sebagai tambahan, hasil penelitian juga menunjukkan bahwa variabel social distancing tidak memoderasi pengaruh empat faktor terhadap kinerja pengadaan barang dan jasa. Penggunaan teknologi informasi memungkinkan komunikasi dalam penyelesaian tugas tetap terjaga sehingga kinerja pengadaan barang dan jasa tidak terganggu selama pandemic Covid-19.
PERAN BELANJA NEGARA DALAM PROGRAM PENURUNAN STUNTING Muhammad Heru Akhmadi; Iyas Theresia Pasaribu
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2499

Abstract

The allocation of state expenditures in the APBN or APBD is one of the determinants of achieving development goals in Indonesia. On the health function, government spending can accelerate the reduction of stunting. The government really hopes that the funds released can be optimally absorbed in accordance with the applicable payment mechanism. This research aims to see the role of government spending, through the Special Allocation Fund (DAK) scheme, reducing stunting in the province of North Sumatra in 2019. This research uses a qualitative method through a case study approach. The research location was conducted at the North Sumatra Provincial Health Office. The results showed that the performance of the absorption of Physical DAK in the health sector for the stunting reduction program reached 82.9% of the budget allocation. This absorption achievement was not optimal. Several things that affect the low performance are due to the mismatch of components in the Budget Implementation List (DPA) and in the KPPN KRISNA application. in terms of the fund management mechanism, it is in accordance with the regulations and there are no obstacles or problems in the implementation of spending. The results of this study are expected to provide an analysis of budget absorption to help map and improve the effectiveness of the output of activity programs and the application of the concept of value for money.
Efektivitas Pelaksanaan Program Sembako Dalam Pengentasan Kemiskinan di Kecamatan Medan Belawan Adam Wira Sanjaya; Muhammad Heru Akhmadi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 1: Juni 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i1.1753

Abstract

Poverty in Indonesia continues to increase, especially since the COVID-19 pandemic. So that it becomes a problem that needs to be solved by the Indonesian government, one of which is with the social assistance of the Basic Food Program. Social assistance programs are programs where local governments provide financial assistance to communities that are not sustainable. The purpose of this study was to determine the effectiveness of the Basic Food Program in alleviating poverty in Medan Belawan District. The research method used is a case study with a qualitative descriptive approach. Data collection techniques used primary and secondary data through in-depth interviews and documentation studies, then document analysis. The sample selection used purposive sampling technique so that several informants were obtained, namely: Medan City Social Service, Regional Coordinator of the Basic Food Program, District Social Workers, E-Warong, Head of Environmental Groups and Beneficiary Families. The results of this study reveal that the implementation of the Basic Food Program is still not effective based on the indicators used, namely resource approach, process approach, and goals approach. Although the Basic Food Program provides convenience for Beneficiary Families, there are still many things that need to be improved to make it more optimal and effective.
PENGELOLAAN RISIKO KEWAJIBAN KONTINJENSI PEMERINTAH PADA PROYEK KPBU (Studi Kasus pada Jalan Tol Layang Jakarta-Cikampek II) Muhammad Heru Akhmadi; Arkandisari Atmaja Syaiban; Erlita Nurma Wati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.268

Abstract

Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan menggunakan pendekatan modifikasi dari penerapan manajemen risiko berbasis ISO 31000. Selain itu, ditemukan tiga alternatif terkait metode pemindahan risiko kewajiban kontinjensi pemerintah kepada pihak swasta diikuti dengan konsekuensinya masing-masing.
Tinjauan Pelaksanaan Pembayaran Non Tunai pada Belanja Bantuan Sosial: Studi Kasus Program Keluarga Harapan Muhammad Heru Akhmadi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 2 No 1 (2017): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.679 KB) | DOI: 10.33105/itrev.v2i1.62

Abstract

Social Assistance is a government instrument in carrying out a fiscal policy for reducing poverty. Cash transfer, which has been given to social assistance recipients of the hope familiy program, has weaknesses in area both social and economical benefits, especially for financial inclusion program. To cope with the weaknesses, the government has adopted non-cash payments since 2016. This research investigated key success factors in implementing non-cash payments by using the hope family program as an sample. The result findings indicated that there was a need to make some adjustments, such as improving payment mechanism, improving understanding of financial information for social assistance recipients, adopting NIK as a basis for social assistance recipients database, simplificating of institutional bodies, integrating social assistance programs, and developing of information system for social assistance. Abstrak Bantuan Sosial merupakan instrumen pemerintah dalam melakukan kebijakan fiskal untuk menanggulangi kemiskinan. Sistem Pembayaran Tunai yang diberikan kepada penerima Bantuan Sosial Program Keluarga Harapan masih memiliki kelemahan baik dari sisi manfaat sosial maupun manfaat ekonomi khususnya program inklusi keuangan. Mengatasi hal ini, pemerintah melakukan ujicoba pembayaran non tunai sejak tahun 2016. Penelitian ini mencoba menggali faktor-faktor kesuksesan dalam sistem pembayaran non tunai dengan kasus Program Keluarga Harapan. Hasil penelitian menunjukkan bahwa perlunya melakukan penyesuaian seperti penyempurnaan mekanisme pembayaran, peningkatan pemahaman keuangan penerima bantuan, penggunaan NIK sebagai basis data penerimaan bantuan sosial, penyederhanaan kelembagaan, integrasi program bantuan sosial serta pengembangan sistem informasi bantuan sosial.
DAMPAK RELAKSASI KUR-MIKRO MASA PANDEMI COVID-19 TERHADAP KEBERLANGSUNGAN USAHA KECIL DAN MENENGAH DI KABUPATEN KUNINGAN Muhammad Heru Akhmadi; Aisyah Basandid; Erlita Nurma Wati
Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/essence.v1i2.9

Abstract

ABSTRAK Pandemi Covid-19 di Indonesia yang diikuti dengan kebijakan pembatasan sosial telah menyebabkan menurunnya pertumbuhan ekonomi pada sektor Usaha Mikro, Kecil dan Menengah (UMKM). Pemerintah menjalankan program relaksasi Kredit Usaha Rakyat (KUR) sebagai upaya memulihkan pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis dampak kebijakan relaksasi KUR pada masa pandemi Covid-19 dalam mempertahankan keberlangsungan UMKM pada sektor perdagangan besar dan eceran. Penelitian ini menggunakan metode kualitatif melalui pendekatan studi kasus pada Bank BRI Cabang Kuningan. Pengolahan data menggunakan aplikasi ATLAS.ti untuk membantu kodifikasi, menganalisis, dan mensintesis data penelitian secara efisien dan terstruktur. Hasil penelitian menunjukkan bahwa kebijakan relaksasi KUR telah mampu mempertahankan keberlangsungan UMKM sektor perdagangan besar dan eceran di Kabupaten Kuningan. Penelitian ini juga telah mengidentifikasi beberapa faktor yang mendukung keberhasilan kebijakan relaksasi KUR, seperti kejelasan informasi kebijakan relaksasi KUR, kepatuhan perbankan terhadap SOP, dan pengawasan dan pendampingan pihak perbankan terhadap UMKM. ABSTRACT The Covid-19 pandemic in Indonesia, which was followed by social restriction policies, has caused a decline in economic growth in the Micro, Small and Medium Enterprises (MSMEs) sector. The government runs the Kredit Usaha Rakyat (KUR) relaxation program as an effort to restore economic growth. This study aims to analyze the impact of the KUR relaxation policy during the Covid-19 pandemic in maintaining the sustainability of MSMEs in the wholesale and retail trade sector. This study uses a qualitative method through a case study approach at Bank BRI Kuningan Branch. Data processing uses the ATLAS.ti application to help codify, analyze, and synthesize research data in an efficient and structured manner. The results show that the KUR relaxation policy has been able to maintain the sustainability of MSMEs in the wholesale and retail sector in Kuningan Regency. This study has also identified several factors that support the success of the KUR relaxation policy, such as clarity of information on the KUR relaxation policy, banking compliance with SOPs, and banking supervision and assistance to MSMEs.
Efficiency of Public Universities: The Role of Financial Autonomy in the Pandemic Situation Yanuar Pribadi; Muhammad Heru Akhmadi; Irwanda Wisnu Wardhana
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 4 No 2 (2022): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2022.vol4.iss2.art179

Abstract

This study measures the efficiency of public universities in the context of financial autonomy. The study explores 138 higher education in Indonesia with different levels of financial autonomy, including 12 fully autonomous, 52 semi-autonomous, and 74 non-autonomous universities. Using Data Envelopment Analysis and Analysis of Variance, the study revealed that more financial autonomy facilitates higher efficiency. In a similar vein, universities with higher efficiency scores are financially better than those with lower efficiency. We found that 3% of the universities are inefficient, due to the Covid-19 pandemic challenges. However, 23% of them experienced an increase in output while reducing their input. From this, we propose initiatives to develop financial autonomy for public universities.
The effectiveness of the pre-employment card program on increasing recipient productivity Irvan Taufiq; Muhammad Heru Akhmadi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p37-50

Abstract

This study aimed to determine the effectiveness of the pre-emThis study aimed to evaluate the effectiveness of the pre-employment card program in increasing the productivity of recipients in terms of the use of training assistance and providing incentives in Puluhan Tengah village in 2020. The research uses a qualitative method with a case study approach for understanding the implementation of the pre-employment card program. Structured interviews with random recipients of the pre-employment card program carried out the data collection technique. The data processing in this research uses the ATLAS application, which can help organize, code, and analyze research data more efficiently and structure. The results showed that the pre-employment card training had not impacted participants' productivity, especially in creating new jobs in Puluhan village. The recipients need to be optimized to ensure increased productivity for each recipient can be realized.AbstrakPenelitian ini bertujuan untuk mengetahui efektivitas program kartu prakerja dalam meningkatkan produktivitas penerima ditinjau dari penggunaan bantuan pelatihan dan pemberian insentif pada desa Puluhan Tengah tahun 2020. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk mengetahui secara mendalam pelaksanan program kartu prakerja. Teknik pengumpulan data dilakukan dengan wawancara terstruktur terhadap penerima program kartu prakerja yang dilakukan secara acak. Pengolahan data pada penelitian ini menggunakan aplikasi ATLAS.ti yang dapat membantu mengorganisasikan, memberikan kode, dan menganalisis data penelitian secara lebih efisien dan terstruktur. Hasil penelitian menunjukkan bahwa pelatihan kartu prakerja belum efektif memberikan dampak pada produktivitas peserta khususnya dalam menciptakan lapangan kerja baru di desa Puluhan. Beberapa penyebab seperti motif penerima bantuan, potensi tindakan pencaloan, dan lamanya penerbitan sertifikat pelatihan. Sehingga bagi penerima, pemanfaataan program ini perlu dioptimalkan agar tujuan dari program ini berupa peningkatan produktifitas bagi tiap penerima dapat terwujud
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