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All Journal INFO ARTHA Jurnal Manajemen Keuangan Publik Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Olfah, Sumadiyah T.
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Economics, Econometrics & Finance Education

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Does the System of State Planning and Budgeting Support the National Development Planning System? (A Case Study on The Major Project for Accelerating the Reduction of Maternal Mortality and Stunting) Wardani, Amriza Nitra; Olfah, Sumadiyah T.; Bagjo, Hari Wisudo; Hartanto, Hartanto
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.3317

Abstract

The national expenditure planning and budgeting system is designed to support the national development planning system in achieving state objectives. This study assesses how well this system supports national development planning by comparing its products, namely the Ministry/Agency-Work Plans and the Ministry/Agency-Work Plans and Budgets (Renja-RKA K/L), with those of the national development planning system, specifically the National Medium-Term Development Plans (RPJMN) and the Government Work Plans (RKP). The study focuses on the Major Project for Accelerating the Reduction of Maternal Mortality and Stunting (MP 15) as outlined in the RPJMN 2020-2024 and RKP for 2022 and 2023. Using a qualitative case study method, the research examines the support provided by the expenditure planning and budgeting system to the national development planning system. The findings indicate that, strategically, the system aligns with national development plans. However, practical implementation discrepancies exist between Renja-RKA K/L and the detailed plans of MP 15 in the RPJMN and RKP. These discrepancies are primarily due to the dominant role of human resources in the planning and budgeting process and the lack of detailed technical regulations and adequate information systems for project monitoring.
Pengaruh Penyertaan Modal Negara Terhadap Pembagian Dividen Pada BUMN: Peran Penugasan Sebagai Variabel Moderasi Satrio, Aditya Agung; Olfah, Sumadiyah T.; Fardian, Fatkhi; Maulana, Ahmad
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 7 No. 1 (2025): 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/akurasi2025.vol7.iss1.art265

Abstract

This study examines the relationship between state equity participation (PMN) and dividend distribution in state-owned enterprises (SOEs), with government assignments serving as a moderating variable. PMN represents a crucial instrument utilized by the government to reinforce the capital base of SOEs. Although PMN is designed to enhance the financial performance of SOEs, its influence on dividend distribution remains unclear, particularly in the context of government assignments. This study employs panel data from 55 SOEs over the period 2010-2022. The analysis is conducted with quantitative methods, specifically panel data regression, to examine the relationship between PMN and dividends with assignment as a moderating variable. The findings indicate that the impact of PMN on SOE dividends varies depending on the time period under consideration. In the year of the PMN grant and the subsequent year, there is no statistically significant relationship between PMN and dividends. In the second year, there is a negative relationship between PMN and dividends; however, in the third year, the impact shifts to a significant positive. The findings of this study lend support to the hypothesis that PMN has the potential to increase dividends over the long term, despite the tendency for funds to be allocated to public assignments in the short term, which may result in a reduction in potential earnings. The findings also confirm that assignments play a significant moderating role initially, but diminish over time, suggesting the importance of policy adjustments regarding assignments and dividend targets. The policy implication of this study is that long-term planning is necessary to optimize the use of PMN, with a focus on financial stabilization and long-term investment for SOEs. The government should prioritize the acceleration of the disbursement process to enable SOEs to respond rapidly to market dynamics.
PERSEPSI MAHASISWA ATAS HASIL IMPLEMENTASI KEBIJAKAN UANG KULIAH TUNGGAL (UKT): STUDI PADA PTN DAN PTKIN BLU Wardani, Amriza Nitra; Olfah, Sumadiyah T.; Santoso, Kurniawan; Wahyudi, Agus
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3343

Abstract

    This study evaluates the implementation of the Single Tuition Fee (Uang Kuliah Tunggal/UKT) policy in ten state universities with Public Service Agency (BLU) status, emphasizing the role of UKT as a non-tax state revenue (PNBP) instrument within the framework of public financial management. The analysis was conducted based on students’ perceptions of UKT determination, service quality, and financing accessibility. The research employed a quantitative approach through the distribution of questionnaires, complemented by Importance-Performance Analysis (IPA) and the Customer Satisfaction Index (CSI). The findings show that more than 55% of students considered their UKT category misaligned with their family’s economic conditions. Although the overall student satisfaction index is relatively positive, the IPA indicates significant performance gaps, particularly in the provision of supporting facilities and campus infrastructure. In addition, UKT financing accessibility remains a challenge, with 28.65% of students reporting the need for additional financial support beyond parental contributions. Perceptual differences are also evident across university characteristics, particularly in Islamic state universities (PTKIN) and institutions located outside Java–Sumatra. These findings highlight the importance of improving transparency in UKT determination, enhancing BLU service quality, and strengthening student financing schemes to support a more equitable and sustainable public financial management system.
Co-Authors Agus Wahyudi Ahmad MAULANA Bagjo, Hari Wisudo Fardian, Fatkhi hartanto hartanto Kurniawan Santoso Satrio, Aditya Agung Wardani, Amriza Nitra