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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 8 No 2 (2024)" : 3 Documents clear
Analisis Pengaruh Sektor Basis Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Joshua, Steven; Ferdiansyah, Alfian Bagas; Sulistiana, Sulistiana
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 2 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i2.2934

Abstract

This research aims to identify and analyze leading sectors in DKI Jakarta Province and evaluate their impact on DKI Jakarta Province's Original Regional Income (PAD) during the period 2010 to 2023. This research uses secondary data obtained from BPS DKI Jakarta and the Directorate General of Financial Balance Ministry of Finance, which was then analyzed using the Location Quotient (LQ) method. The results of the analysis show that there are 11 leading sectors in DKI Jakarta Province, namely the Construction sector, Wholesale and Retail Trade, Provision of Accommodation and Food and Drink, Information and Communication, Financial Services and Insurance, Real Estate, Corporate Services, Government Administration, Defense and Social Security Mandatory, Education Services, Health Services and Social Activities, and Other Services. With Pearson Correlation, it is found that all Basic Sectors have a strong influence on increasing PAD in DKI Jakarta Province 2010 – 2023.
Menguak Titik Lemah BLU: Dampak Pengendalian Internal terhadap Kinerja dan Akuntabilitas Publik Firmansyah, Amrie
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 2 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i2.3068

Abstract

  This study aims to identify the weaknesses in internal control at Public Service Agencies (BLU) and analyze their impact on financial performance and public accountability across various sectors, including health and education. Using a scoping review method, the study explores literature related to BLU financial management, focusing on receivables management, inventory recording, internal audit, and financial flexibility. The findings reveal that major weaknesses in receivables management, particularly in the health sector, contribute to financial deficits. Furthermore, weaknesses in inventory recording and the execution of internal audits were found across sectors, leading to operational inefficiencies and declining public accountability. The financial flexibility granted to BLU, while providing autonomy in financial management, can exacerbate issues if not accompanied by strong internal control systems. Therefore, strengthening internal controls, implementing stricter audits, and providing management training are essential to improve BLU’s financial performance and accountability. The government is advised to reinforce internal control regulations and enhance BLU managerial capacity through financial and risk management training. This study contributes to the literature on BLU management and offers policy recommendations to improve BLU efficiency and accountability in Indonesia.
Implementasi Inovasi E-Perjadin terhadap Tata Kelola Perjalanan Dinas di Lingkungan Kementerian Keuangan Sabdono, Wilis Aji; Hutabarat, David Hotman; Sutanto, Sutanto; Pertiwi, Aditya Endah
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 2 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i2.3084

Abstract

This study aims to analyze the implementation of the electronic official travel system (e-Perjadin) innovation in the Ministry of Finance using Everett M. Rogers' diffusion of innovation theory. The e-Perjadin system was designed to enhance efficiency, transparency, and accountability in managing official travel, which was previously handled manually. A qualitative descriptive method was employed to understand the adoption process, challenges, and impacts on state financial governance. The findings indicate that e-Perjadin aligns with the attributes of innovation diffusion theory: relative advantage in efficiency and accountability, compatibility with bureaucratic reform values, complexity mitigated through training, trialability enabling system improvements, and observability of benefits such as reduced administrative time and simplified audits. However, challenges remain in user adaptation and infrastructure readiness. Recommendations include continuous training, technological infrastructure enhancements, and feature development to further improve efficiency. The success of e-Perjadin is expected to serve as a digital transformation model for other government agencies.

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