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All Journal Lead Journal of Economy and Administration Accounting Analysis Journal
Subardianta, Ari Untung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementation of Automatic Blocking System in the Management of Non-Tax State Revenue Receivables Subardianta, Ari Untung
Lead Journal of Economy and Administration Vol 1 No 2 (2022): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.091 KB) | DOI: 10.56403/lejea.v1i2.58

Abstract

The author's aim in conducting this research is to analyze the role of the Automatic Blocking system policy in reducing non-tax state revenue receivables. The research method used is a descriptive qualitative approach, because this research aims to obtain an overview of what is being studied to reveal problems in the performance of government organizations and observation, interviews, literature studies and documentation. Data sources were obtained from informants through direct observation and interviews and documents were obtained in the form of regulations and data processing. Based on the research, the results obtained show that the role of the ABS policy on the Automatic Blocking system policy in reducing non-tax state revenue receivables is as an effort to speed up the settlement of state receivables, provide support to the Bank Indonesia Liquidity Assistance (BLBI) task force, enrich collection efforts including by carrying out civil actions and /or termination of public services,  strengthening PUPN's duties and authority. Regarding the implementation of the Government's ABS (Automatic Blocking System), in this case the Ministry of Finance has stated that the implementation of the Automatic Blocking System has been effective in encouraging Payers to settle Non-Tax State Revenue (PNBP) receivables.
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 Amrie Firmansyah Krisnandono, Diananto Puji Wibowo Suhendra, Maman