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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 3 Documents
 1 
Search results for , issue "Vol 7 No 1 (2023)" : 3 Documents clear
Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Kabupaten/Kota di Sulawesi Selatan Tahun 2017-2021 Azwar Azwar
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2118

Abstract

This study aims to analyze the independence of regencies/cities in South Sulawesi Province and prospects for their economic development using a quantitative approach with share, growth, elasticity, quadrant, and Financial Capability Index (IKK) analysis methods. The results of the study show: (1) the average share value of districts/cities in South Sulawesi Province during the 2017-2021 period describes that they are not fully independent in terms of sources and allocation of regional budgets; (2) in general, the average growth rate for districts/cities in South Sulawesi Province during the 2017-2021 period show that they have good prospects and expectations for economic growth; (3) based on the quadrant mapping results, Makassar City and East Luwu Regency are in Quadrant I. In Quadrant II, there are Bantaeng, Soppeng, Gowa, Maros, Sidenreng Rappang, Enrekang, Luwu, Bulukumba, Pare-pare, Pinrang, Selayar Islands Regencies, North Toraja, Takalar, Barru, Jeneponto, and Sinjai, where almost all of them are natural resource producing areas. Furthermore, there are no districts/cities that are included in Quadrant III. In Quadrant IV, several regencies such as Bone, Palopo, Pangkajene Islands, Tana Toraja, Wajo, and North Luwu fall into this category; (4) the classification of the financial capability index resulting from the share, growth, and elasticity index values, which is equal to 0.48, is in the high category. In the pattern of regional financial capacity relations, most districts/cities in South Sulawesi Province have a consultative relationship pattern, thus the central government's interference has begun to decrease and the regions are considered capable of implementing regional autonomy.
Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan Irwan Suliantoro
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2153

Abstract

The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, a study is needed regarding the implementation of PBB in South Korea. The South Korea was chosen as a comparison because it has a high-Performance Budgeting Index. The aims of this research are: 1) To analyze the strengths and the weaknesses of PBB implementation in Indonesia and South Korea; 2) Providing alternative policies related to the implementation of PBB in Indonesia to be more constructive. The research method was carried out through a descriptive qualitative approach. The results of the study show that the main advantage of PBB implementation in South Korea is the relationship between performance evaluation and budget allocation, but the weakness is that the review process is relatively long. The main advantage of PBB implementation in Indonesia is that there is a cost implementation standard at the initial stage of its implementation, but the weakness is that the performance evaluation results have not been integrated into the budget preparation process. Recommendations that need to be considered, namely the need for synchronization between the data from the results of the performance evaluation with the data needed at the time of preparing the budget. Further research is needed to formulate and describe how the format/layout of the data resulting from the performance evaluation can be in sync with the data in the budget preparation document.
The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19 Akhmadi, Muhammad Heru; Sumardjoko, Imam; Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2568

Abstract

The GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery.

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