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All Journal Contemporary Journal on Business and Accounting Paradoks : Jurnal Ilmu Ekonomi
Ulfah, Alitha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analysis of the Perspective on Pension Fund Management: From Pay-As-You-Go to Fully Funded Systems Astuthy, Ritma Tri; Ulfah, Alitha; Tenriwaru, Tenriwaru
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.65

Abstract

Purpose – The aim of this research is to examine the implementation of pension fund management through a fully funded scheme in the civil servant pension system in Indonesia. Design/methodology/approach – This research is designed using literature and journal review methods. The methodology involves selecting and collecting relevant data from literature and performing data analysis related to the implementation of the fully funded pension scheme. Findings – The research finds that Indonesia's government is not yet prepared to implement the fully funded pension scheme for civil servants, with significant gaps in regulatory frameworks and the need for improvements in pension fund management, participant contributions, and risk management. Originality – The originality of this research lies in its evaluation of Indonesia's readiness to implement a fully funded pension scheme for civil servants, as well as its identification of regulatory gaps and the need for improvements that have not been addressed in previous studies. Keywords: Pay as you Go, Fully Funded Paper Type Research Result
ALITHA ULFAH PERAN GOOD GOVERNANCE DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN ANGGARAN DI BALITBANGDA KABUPATEN GOWA Ulfah, Alitha; Mahmud, Amir; Sari, Ratna
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2331

Abstract

Penelitian ini bertujuan untuk menganalisis peran Peran Good Governance Dalam Meningkatkan Efektivitas Pengelolaan Anggaran di Balitbangda Kabupten Gowa. Good governance berperan signifikan dalam meningkatkan efektivitas pengelolaan anggaran yang transparan, akuntabel, efisien, dan sesuai dengan ketentuan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui wawancara mendalam serta analisis dokumen pada Balitbangda Kabupaten Gowa. Informan penelitian terdiri dari pimpinan, pejabat pengelola keuangan, serta staf terkait yang terlibat langsung dalam proses pengelolaan anggaran. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran utuh mengenai praktik good governance dalam pengelolaan anggaran. Hasil penelitian menunjukkan bahwa semakin baik penerapan good governance, semakin meningkat efektivitas pengelolaan anggaran pada Balitbangda Kabupaten Gowa. Oleh karena itu, perlu penguatan berkelanjutan terhadap tata kelola organisasi, peningkatan kapasitas sumber daya manusia, serta optimalisasi sistem pengawasan agar pengelolaan anggaran dapat berjalan lebih transparan, akuntabel, dan responsif terhadap kebutuhan pembangunan daerah. Kata kunci: good governance, efektivitas, dan pengelolaan anggaran.
Co-Authors Amir Mahmud Astuthy, Ritma Tri Ratna Sari