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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 5 Documents
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Search results for , issue "Vol 8 No 1 (2024)" : 5 Documents clear
Pengaruh PAD, DAU, DBH, dan Belanja Modal terhadap PDRB dan Kemiskinan di Kabupaten Sidoarjo Priambodo, Aln Pujo; Hidayat, Nur Wahyu
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2279

Abstract

The purpose of this study is to determine the impact of Regional Own Generated Funds (PAD), General Allocation Funds (DAU), Revenue Sharing Funds (DBH), and local government capital expenditures on economic growth (PDRB) and poverty levels in Sidoarjo Regency. This research utilizes multiple linear regression analysis method through SPSS software version 25 in data processing. The PAD, DAU, DBH, capital expenditure, GRDP, and poverty data used in this study are taken within period of 2014 to 2020. The results of the study showed that PAD, DAU, DBH, and capital expenditure together did not have a significant effect in increasing economic growth. However, partially, PAD has a significant positive impact on economic growth while DAU, DBH, and capital expenditures have no significant effect even though they affect GRDP growth. In the poverty model, the results show that PAD, DAU, DBH, and local government capital expenditures, either simultaneously or partially, do not have a significant impact in reducing poverty levels in Sidoarjo Regency.
Understanding the Impact of Incentive Policy and Social Attribute to Enhance the Consumers’ Purchase Intentions towards BEVs: TPB Explained Syahputro, Pringgo; Dedi Abdul Hadi
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2414

Abstract

The government of Indonesia has its ambition to reduce carbon emissions as it is one of the largest emitters in the world. The number of four-wheeled vehicles is also estimated to increase as the economy grows rapidly. The action to deal with carbon emissions is to switch to renewable energy and electrification. In addition, Indonesia has a massive nickel reserve in the world. The government aims to not only reduce carbon emissions but also to attract big players in Battery Electric Vehicle (BEV) industry to invest in Indonesia. The study of BEVs adoption in Indonesia is still limited. It is essential to understand the consumer’s perception of incentive policies and social attributes to know which policies are better and why. Causal research was applied to test the hypotheses by using SEM-path analysis provided by AMOS. The study found that the strong predictors of purchase intentions towards BEVs are the perceptions of financial incentive and convenience policies, and attitudes towards BEVs. Indonesian consumer tends to do not consider environmental concerns and social norms. The novelty of this study is to incorporate perceived usefulness as a mediator. The respondents might not be actual BEV owners and have no experience using BEV. They also might not experience and understand some policies well. This study aims to provide information for the government as policy maker on which policies are better and why, in relation to enhance the consumers’ intention to purchase BEVs. keywords: financial incentive, tax, subsidy, electric vehicle, sustainability  
The Effectiveness of Local Taxes on Local Revenue of Bojonegoro Regency Putra, Ringga Ananta; Iswanto, Denny
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2542

Abstract

This study aims to examine the effectiveness of local taxes in Bojonegoro Regency in increasing local revenue. The data shows that the effectiveness of local taxes consistently exceeds 100%, indicating a very high level of effectiveness. The growth of local tax realization in real terms also shows a positive trend. Results and discussion include analysis of local tax effectiveness based on actual local tax data, comparison with previous research, research limitations, and deductive arguments. The conclusion contains a summary of the results and discussions that refers to the research objectives and suggestions for further research. In addition, this study presents a collection of academic journal articles focusing on consumer satisfaction, purchase decisions, and the impact of corporate brand symbolism on consumer satisfaction and loyalty. The article also includes tables with factor loadings for various measurement items relating to empathy, delivery service, reliability, brand image, product quality, price satisfaction, food quality, promotion satisfaction, and consumer hospitality. The research methodology uses quantitative methods with a descriptive approach, analyzing data from 2015 to 2019. Local tax effectiveness is calculated using a specific formula. This article aims to provide a deeper understanding of the impact of local taxes on local revenue and contribute to the literature on local tax effectiveness, particularly in the context of Bojonegoro Regency. Overall, this research offers insights into local tax effectiveness, its implications for local revenue, and broader implications for consumer satisfaction and loyalty in the context of corporate branding.
Partisipasi Usaha Kecil dalam Pengadaan: Studi Empiris Tender Pekerjaan Konstruksi Pemerintah Provinsi Papua Barat Aprilia, Rachma; Johantri, Bagas; Sopian, Sopian
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2679

Abstract

This study aims to analyze the difference in participation of small businesses in government procurement of goods and services before and after the implementation of a Presidential Regulation Number 12 Year 2021. Based on the theory of set aside policy, it is anticipated that the participation of small businesses will increase by reducing competition with non-small businesses. The research employs a quantitative method using data on construction job tenders in West Papua and applies nonparametric difference tests analysis. The results indicate that there is no significant difference in the average participation of construction job tenders in West Papua before and after the implementation of the Presidential Regulation Number 12 Year 2021. The implication suggests the necessity for additional government policies to enhance the participation of small businesses to achieve the goals of government procurement of goods and services more expeditiously.
Menelaah Lembaga Perencanaan dan Penganggaran di Berbagai Negara Suliantoro, Irwan
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2712

Abstract

Tujuan penelitian ini yaitu menganalisis dan membandingkan kewenangan perencanaan dan penganggaran di berbagai negara serta menganalisis kelebihan dan kekurangannya dalam konteks Indonesia. Metode penelitian dilakukan melalui pendekatan kualitatif deskriptif. Dari hasil penelitian diperoleh simpulan bahwa pola kewenangan perencanaan dan kewenangan penganggaran dapat terpisah pada dua lembaga yang berbeda; menyatu pada satu lembaga (Kementerian Keuangan); atau berada pada satu lembaga, tetapi di luar Kementerian Keuangan. Dalam konteks Indonesia, sinkronisasi perencanaan dan kewenangan penganggaran (dari dua lembaga yang berbeda) dapat menyelaraskan informasi kinerja pada dokumen perencanaan dengan dokumen penganggaran. Hanya saja kelemahannya, terdapat duplikasi fungsi perencanaan pada fungsi penganggaran yang menimbulkan ketidakefisienan fungsi organisasi. Apabila kewenangan perencanaan dengan penganggaran berada pada satu lembaga, maka layanan birokrasi terkait penyusunan dokumen perencanaan dan penganggaran berada pada satu pintu. Selain itu, dokumen perencanaan dan dokumen anggaran berpotensi menjadi satu dokumen. Hanya saja, perlu usaha yang cukup besar karena perlu mengintegrasikan Undang-Undang Nomor 17/2003 dan Undang-Undang Nomor 25/2004. Selanjutnya, bila kewenangan perencanaan dan kewenangan penganggaran berada pada satu lembaga, tetapi di luar Kementerian Keuangan, maka selain birokrasi menjadi lebih sederhana, dokumen perencanaan dan dokumen anggaran berpotensi menjadi satu dokumen. Hanya saja, pola ini mengakibatkan peran Chief Fincancial Officer tidak sepenuhnya menjadi kewenangan Kementerian Keuangan.

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