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INDONESIA
Jurnal Manajemen Keuangan Publik
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 25811207     DOI : http://dx.doi.org/10.31092/jmkp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen Keuangan Publik (MKP) adalah jurnal ilmiah nasional yang diterbitkan oleh Politeknik Keuangan Negara STAN Redaksi Jurnal Manajemen Keuangan Publik menerima artikel/tulisan ilmiah dengan tinjauan berbagai keilmuan (multi disiplin) yang fokus kepada penelitian yang berhubungan dengan pengelolaan keuangan publik yang mencakup : Penganggaran Manajemen Belanja dan Pendapatan Manajemen Aset dan Penilaian Manajemen Investasi Pemerintah Manajemen Hutang dan Pembiayaan Penilaian Kinerja dan Perilaku Organisasi Publik Sistem Informasi Keuangan Keuangan Pusat dan Daerah (Desentralisasi Fiskal) Akuntansi Pemerintahan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 9 Documents
 1 
Search results for , issue "Vol 6 No 2 (2022)" : 9 Documents clear
Keterkaitan antar Faktor Penyebab Pembengkakan Biaya pada Proyek Transportasi dengan Kontrak Tahun Jamak Faslan Syam Sajiah
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1419

Abstract

ABSTRACT To boost its economy, the Government of Indonesia invests heavily in transportation infrastructure. Government infrastructure projects face cost overruns that can lead to negative economic growth, waste of limited resources, prolonged project completion time, lead to negative public perceptions, disputes, litigation, and project abandonment. This study aims to identify the root causes of cost overruns for transportation infrastructure projects implemented under Multi-Year Contracts in Indonesia. The causes of cost overruns are described in the cognitive map to determine the causal relationship between factors. Changes in government regulations, unexpected subsurface conditions, delayed land acquisition, and financial problems by the owner are the root causes of cost overruns in the construction of the Kendari Bay Bridge which is the object of the research case study. The results of this study can assist project owners, contractors, and consultants in understanding the causes of cost overruns, so that each party, especially ministries and agencies as project owners, can identify these factors so that the risk can be mitigated.  Keywords: case study, cognitive map, Indonesia, infrastructure, transportation, budgeting
Evaluasi SIMDA Keuangan dan SIMBAPER Pada Dinas Pendidikan dan Kebudayaan Kabupaten Sragen Tahun 2018-2020 Rizka Nur Rahmawati
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1678

Abstract

The government accounting information system is a tool for producing quality financial reports. The Regional Government of Sragen Regency has implemented an accounting information system with the SIMDA and SIMBAPER applications to manage inventory used for operational activities. This study aims to find out how the implementation and quality of the inventory accounting information system that has been used in the SKPD. The discussion was carried out using descriptive qualitative methods with data from field research in the form of SIMDA Financial and SIMBAPER application practices, library research, and documentation. From the results of observations and interviews, no integration was found between SIMDA Finance and SIMBAPER. Therefore, the inventory accounting information system used by the SKPD needs evaluation and updating in order to produce higher-quality accounting information and financial reports. Keywords: Government accounting information system, SIMDA, SIMBAPER, Inventories
Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19 Dzakisyah Alyus Mubarak; Muhammad Heru Akhmadi; Erlita Nurma Wati
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1699

Abstract

In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers. Keywords: Payment system, Digital Payment, Public Spending, Treasury
Tingkat Kepentingan Faktor Penyesuaian Non-Transaksional dalam Penilaian Tanah Berdasarkan Persepsi Penilai Pemerintah Warlan Warlan; M. As'ad Firdaus; I Wayan Mardana
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1773

Abstract

One of the processes in the valuation analysis using the market approach is the adjustment of the comparison object data. Adjustments are made to transactional and non-transactional factors. For non-transactional factors including location, land area, land shape, soil type, land contour, elevation from the road surface, accessibility, and facilities. This study aims to determine the level of importance of the non-transactional adjustment factor on the value of residential, commercial, industrial, agricultural, and plantation land based on the perceptions of government appraisers at DGSAM. This research was conducted to see the perception of government appraisers at the national level, island clusters, and regional office clusters. The results of the national research show that the most influential factor on the value of residential land and commercial land is the location factor. The value of industrial land is most influenced by the accessibility factor, while agricultural land and plantation land are most influenced by the land area factor.
Peran Penilai Pemerintah Dalam Rangka Pengelolaan Barang Milik Negara Berupa Aset Tetap Nurbiyanto Nurbiyanto
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1891

Abstract

State-Owned Property (SOP) in the form of fixed assets were so large in quantity and values. In managing SOP, a SOP appraisal process is needed so it can certain the value. This study wants to reveal the role of appraisers in the management of SOP, especially fixed assets. The study uses literature studies to explore the role of Government Appraisers in the management of SOP. Literature from valuation theory is used to answer the urgency of appraisers in asset transactions. Regulatory literature to answer the SOP management process requires an appraisal. Based on the results of the analysis of property valuation theory, SOP valuation is necessary due to nature, and characteristics of SOP are goods for which the level of price information is low or difficult to obtain, so Government Appraiser assistance is needed to provide an estimated value. Based on the results of the regulatory analysis, it was found that there are three main roles for the Government Appraiser in the management of SOP, namely for recording financial reports in the balance sheet, transfer, and utilization of SOP. The role of the Government Appraiser is to provide fair value information to the manager or user of the goods to make decisions regarding SOP management. Keywords: Appraisal, Government Appraiser, State-Owned Property
Tinjauan Kebijakan Akuntansi Akun Khusus Belanja Penanganan Pandemi Covid-19: Studi Kasus Pada Kanwil DJPb Provinsi Lampung 2019-2021 Rika Ayu Anjani; Imam Subroto
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1942

Abstract

The Covid-19 pandemic causes a multiplier effect in some sectors including the accounting and financial sectors, influencing the government for making adjustments to the conditions. In the sector of state financial accountability, the government initiated the emergence of a new account in the form of a Special Account for handling the Covid-19 pandemic. The Covid-19 Special Account arises to allocate spending about Covid-19 which is issued through the Director General of Treasury Letter Number S-369/PB/2020. This study aims to review accounting and reporting policies for the emergence of new accounts related to Covid-19 at the Regional DJPb Office of Lampung Province. The method used in this research is a qualitative method (library study) accompanied by observation (interviews). The author in this case presents a Logic Model regarding the emergence of Special Accounts related to Covid-19 to facilitate reader understanding. Along with the research, the authors found differences in the disclosure of special accounts in the Notes to Financial Statements (CaLK). The results of this study are that the Regional DJPb Office of Lampung Province has implemented accounting and reporting policies in accordance with applicable regulations, namely PMK 225/PMK.05/2019 which was amended by PMK 234/PMK.05/2020. Keywords: Accounting Policy, Covid-19 Pandemic, Special Account
Analisis Sektor Unggulan Kabupaten Tegal Berdasarkan PDRB Tahun 2016-2021 Irwan Suliantoro
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1887

Abstract

Gross Regional Domestic Product (GRDP) is a parameter that reflects the general welfare of a region. GRDP data can be used to analyze the progress of the economic development of a region in a certain period. The objectives of this research are: 1) To examine the sectors which are the basis for the economic development of Tegal Regency based on the 2016-2021 GRDP; 2) To assess the leading sectors that contribute to the economic development of Tegal Regency based on the 2016-2021 GRDP. The basic sector is the sector that exports its products outside the region. The leading sector is the basic sector whose product growth rate exceeds the growth rate of the same sector in its upper-level region. The research method used in this study is descriptive quantitative which examines GRDP data with Location Quotient Analysis and Dynamic Location Quotient Analysis. The results of the study show that there are 3 leading sectors that contribute to the economic growth of Tegal Regency, namely the Mining and Quarrying sector; sector of Provision of Accommodation and Food and Drink; and the Other Services sector. From the results of the mapping of the leading sectors, it is necessary to formulate a development planning strategy by giving high priority to these three sectors. However, since the total contribution of the three sectors is very small, for the initial stage, the development planning strategy can be focused on the Food and Drink Provision sub-sector. Keywords: Basic Sector, Location Quotient, Dynamic Location Quotient, Tegal
Penilaian Kualitas Informasi Laporan Keuangan Kuasa BUN Daerah: Studi KPPN Wilayah Maluku Aryo Budiwidarto; Iskandar Iskandar
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1943

Abstract

This study explores the methods, criteria, and results of assessing the quality of information reflected in the financial report. The research method used is the study of literature, documentation, and observation, with the object of studying the assessment of LK KBUN-D KPPN in Maluku Province. The research results show that the assessment criteria have considered the elements (characteristics) in assessing the quality of information. The results of the LK KBUN-D information quality assessment have achieved a very high score on all assessment criteria. The value of the information quality of LK KBUN-D for all KPPN in the Maluku region on the criteria of timeliness, data accuracy, and completeness of documents received full marks. For the participation criteria, the results of reconciliation with the spending units still found data/transactions that were not normal, but in relatively small amounts. These results provide an overview of the quality assessment of LK, and recommendations for improvement. Keywords: Information Quality, Financial Report, Accuracy, Assessment, State Treasurer
The Impact of Fiscal Stimulus on Agriculture Sector in Bali: Interregional Input-Output Analysis I Gede Agus Ariutama; Acwin Hendra Saputra; Muhammad Abdul Muis; Adi Nugroho
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1956

Abstract

This study aims to estimate the economic impact of 2021 fiscal stimulus on agriculture, forestry and fishing sector in Bali at national and regional levels. This study utilizes secondary data from Bali Province Regional Fiscal Review year 2021 from Regional Office of Directorate General of State Treasury of Bali Province and statistical data from the Central Statistics Agency. The interregional input-output (IRIO) model is employed to determine the value of the economic impact on 17 business sectors in 34 provinces in Indonesia. This study found that the fiscal stimulus on the agriculture sector has a positive impact on Bali economy resulting in two and a half times greater than the direct impact. Furthermore, the sector with the largest total impact was the construction sector, mining and quarrying sector and agriculture, forestry and fishing sector in Bali. In addition, the fiscal stimuli on the agriculture sector resulted in a significant economic growth impact not only in Bali as the region receiving the stimuli, but also in the neighboring regions. The implications of this research are related to stimulus allocation on the certain sector when the negative shocks occurred such as covid-19 pandemic, which can be used as input for evaluating government spending policies. In general, it can be concluded that the Government of Indonesia was successful in carrying out fiscal stimuli since they produced an economic impact greater than the allocated incentives.

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