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All Journal Jurnal Riset Akuntansi Kontemporer Enrichment: Journal of Multidisciplinary Research and Development
Jatnika Dwi Asri
Institut Pemerintahan Dalam Negeri, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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Spending Review Integration Model in Budget Decision Making at the Ministry of Health of the Republic of Indonesia Dedeh Maryani; Jatnika Dwi Asri; Beni Ruslandi; Meltarini meltarini
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 8 (2024): ENRICHMENT: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i8.214

Abstract

The aim of this study is to identify an effective model for integrating spending reviews into the budget decision-making process. Using a qualitative approach, the study collects data through interviews and documentation. The findings suggest that the budget decision-making process would benefit from implementing an integration model known as the Comprehensive Monitoring and Evaluation Model of Budget Management. This model facilitates a more thorough review and oversight of budget allocations, ensuring better-informed decision making. The study recommends further research to assess the impact of this model on the quality of budget decision making, particularly focusing on how it enhances the decision-making process and improves budget management outcomes.
Sustainable Regional Revenue and Capital Expenditure Management Strategies in Improving Financial Performance and Economic Growth in Tabalong Regency Endang Try Setiasih; Dedeh Maryani; Jatnika Dwi Asri; Siti Zulaikha; Cucu Maemunah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 6 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i6.490

Abstract

The implementation of regional autonomy in Indonesia has heightened the necessity for local governments to optimize their financial resources to foster economic growth and enhance public welfare. However, many regions, including Tabalong Regency, continue to face significant challenges in achieving fiscal sustainability and effectively translating financial capacity into tangible development outcomes. The purpose of this research is to analyze internal and external factors that affect financial performance, as well as identify the right strategies to implement. The method used was qualitative with SWOT analysis, which involved collecting secondary data from regional financial statements and interviews with key informants. The results showed that internal strengths included strong leadership support and legislative-executive synergy, while weaknesses related to the quality of human resources and delayed budget absorption. External opportunities include buffer zones for IKN and digital innovation, while threats include rapid regulatory changes and global economic crises. This study recommends human resource development and improvement of capital expenditure processes as strategic steps to achieve better regional financial goals.
INVESTMENT PROPERTY AS ACCOUNTABILITY INFRASTRUCTURE: A CASE STUDY OF PSAP 17 IMPLEMENTATION IN DKI JAKARTA Jatnika Dwi Asri; Siti Mundiroh; Dedeh Maryani; Saiful Rafiq; Nurul Amanda; Sity Daud; Syakiran Syakiran
JRAK Vol 18 No 2 (2026): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i2.63320

Abstract

Indonesia’s 24.66% reduction in Transfers to the Regions for 2026 compels subnational governments to identify fiscal resources beyond central transfers. DKI Jakarta experienced the largest reduction (50.04%) despite maintaining Indonesia’s third-highest degree of fiscal decentralization (69.56%). The study aims at examining the implementation of Government Accounting Standard Statement No. 17 (PSAP 17) on investment property by DKI Jakarta’s Regional Asset Management Agency. A qualitative case-study design was used; data were collected through semi-structured interviews with five agency officials and document analysis and subsequently analyzed using ATLAS.ti. The findings indicate that PSAP 17 has been implemented effectively and in accordance with applicable regulations. Its implementation strengthens accountability infrastructure through supportive systems, although challenges remain concerning asset status and contractual agreements. This study links PSAP 17 to public accountability theory, proposes a replicable implementation model, recommends strengthening e-BMD, publishes information on idle assets, and improves human-resource capacity to enhance regional asset governance.
Co-Authors Beni Ruslandi Cucu Maemunah Endang Try Setiasih Maryani, Dedeh Meltarini meltarini Nurul Amanda Saiful Rafiq Siti Mundiroh Siti Zulaikha Sity Daud Syakiran Syakiran