Jurnal Ilmiah Akuntansi Kesatuan
Vol. 14 No. 2 (2026): JIAKES Edisi April 2026

The Effectiveness of State Budget Management on Inflation and Gross Domestic Product

Susilo, Wahyu Dwi Agung Priyo (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

The effectiveness of State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara/APBN) management plays a crucial role in driving economic growth and improving societal welfare, as reflected in GDP growth. This study aims to analyze the effectiveness of APBN management across three presidential periods in Indonesia based on inflation and GDP indicators, while providing insights to enhance the understanding of fiscal management in supporting economic stability. This study uses a quantitative correlational design with descriptive analysis, utilizing secondary data on inflation and GDP from the Indonesian Central Statistics Agency to proportionally compare trends through numerical and graphical presentation. To assess the effectiveness of the APBN, the researcher utilizes a quantitative research method with data description using Data Envelopment Analysis and an efficiency scale ranging from 0 to 1. The results indicate that inflation remained relatively stable and GDP showed positive growth across the three periods, despite external shocks. Economic stability was maintained during Soeharto’s era, remained resilient during the 2008 global crisis under Susilo Bambang Yudhoyono, and continued under Joko Widodo until experiencing a contraction in 2020 due to the Covid-19 pandemic. These findings provide insights for improving APBN management in maintaining economic stability.

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Journal Info

Abbrev

jiakes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...