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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 85 Documents
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Pendekatan Tunai dan Nontunai Dalam Pengentasan Kemiskinan di Indonesia Odit Mukti Pratomo; Safitra, Dhian Adhetiya
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 5 No 1 (2021): Akuntabilitas Pengelolaan Keuangan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v5i1.1189

Abstract

Poverty alleviation programs have become a sustainable policy agenda in Indonesia, whether carried out during the Covid-19 pandemic or before. This poverty alleviation program can take the form of cash or in-cash social assistance. The main objective is to increase the purchasing power of low-income families for necessities. With SUSENAS 2016 data, this study found that cash assistance (in the form of the Family Hope Program) and non-cash assistance (in the form of Prosperous Rice) did not consistently affect low-income families consumption. This finding can consider that the objectives or implementation of policies to increase consumption need to evaluated. Keywords: poverty alleviation programs, covid-19 pandemic, power of low-income families, cash assistance, increase consumption
IMPACT INTERGOVERNMENTAL TRANSFER ON FOREST CONSERVATION IN INDONESIA Wiyekti, Ndari; Riatu Mariatul Qibthiyyah
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 5 No 1 (2021): Akuntabilitas Pengelolaan Keuangan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v5i1.1212

Abstract

This study discusses the impact of Intergovernmental Fiscal Transfers (IFT) on forest conservation in Indonesia from 459 districts/cities during the period 2008-2016 using a panel model in the form of Fixed Effect and Spatial Autoregressive (SAR) Fixed Effect. The analysis distinguished by the district/city level and provincial level. The results show the influence of IFT on the expansion of forest conservation areas in Indonesia. For the district/city level, IFT has a positive relationship both in the form of balance funds and in the form of coordination funds. In particular, the area of forest conservation in Indonesia increased when the Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) increased. While the Coordination Fund, only the Assistance Task Fund (TP) positively has a significant effect. The impact of the adjacent area or neighborhood effect is empirically affecting the expansion of forest conservation areas in Indonesia. The impact is seen in positive spatial coefficients. So it can be concluded, for the provision of public goods such as forest conservation areas causes a mimicry effect. Public goods that have a positive spillover will rise a mimicry, participation in the provision of adjacent areas. Forest management involving multi-level governance makes the provision of conservation areas more effective and efficient. Central and Local Governments can coordinate to expand conservation areas to gain benefits for the future. Keywords: Intergovernmental Transfer, Public Goods, Forest Conservation.
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 Penerapan Sistem Pengendalian Internal atas Penjualan Kredit pada PT. Tri Tehnik Perkasa Maria Grace Lusiana; Revi Arfamaini
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1553

Abstract

In a trading company, one way to deal with competition and increase company revenues is through credit sales. The internal control system will help management increase the effectiveness and efficiency of the company in avoiding the risks posed by credit sales, such as overdue receivables or uncollectible receivables. PT. Tri Tehnik Perkasa is one of the bearing distributors in Surabaya. The purpose of this research is to evaluate the implementation of an internal control system for credit sales at Tri Tehnik Perkasa. This research will be evaluated based on the theory of COSO consisting of five components including control environment, risk assessment, control activities, information and communication, and monitoring. This research was conducted with a qualitative descriptive method, where the researcher described the data by describing the natural conditions that occur in the company. The type of data used is qualitative data obtained from interviews, observation, and documentation techniques. The data source used is primary data. The results showed that PT. Tri Tehnik Perkasa still has not implemented an adequate internal control system. The results can be used to improve the company’s internal control so that in the future there will be no deviations. Keywords: Internal Control System, Credit Sales, System Evaluation, Account Receivables Management
Penilaian Untuk Tujuan Perpajakan Lainnya: Penentuan Harga Limit Lelang Kendaraan Bermotor Maya Anita
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1576

Abstract

Valuation for tax purposes not only plays a role in extracting tax potential but can also be used for other tax activities, such as in determining auction limit prices related to tax collection activities. This study aimed to analyze the implementation of the assessment in determining the limit price of motor vehicle auctions carried out by the Appraiser at KPP Pratama Surabaya Mulyorejo. This research uses a qualitative descriptive approach through library research and field research. The results of this study describe a series of assessment processes in determining the limit price. The stages of the assessment carried out are problem identification, data collection and selection, data analysis, valuation approach, value reconciliation and value conclusion, and assessment reporting. If the assessment is carried out on motorized vehicles used for public transportation, adjustments are also made to the cost factor incurred for obtaining a letter of recommendation from the Ministry of Transportation. One of the suggestions that the author conveys is that the Directorate General of Taxes establish regulations regarding the determination of the discount factor used to determine the liquidation value so that it can be used as the basis for appraisers in making adjustments. Keywords: valuation, auction, discount factor, tax
Efektivitas Sistem Pengendalian Intern Atas Pengelolaan Subsidi Pada Badan Usaha Milik Negara Tri Marhendra Rahardyan; Dhian Adhetiya Safitra; Afif Hanifah
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1593

Abstract

This study groups patterns to identify deficiencies experienced by SOEs in Indonesia based on the findings of the BPK published in the IHPS ( Summary of Semester Audit Results) with a focus on subsidy management. This study aims to identify the pattern of BPK's findings related to the recurring problem of subsidy management on the performance of BUMN in Indonesia to provide an overview of BUMN managers in the future. The research data source is limited to IHPS from 2016 to 2018 (published by BPK in 2019) or before the Covid-19 pandemic. This study found that there are problems with weaknesses in the Internal Control System (SPI), which are still the findings with the most significant number, and the trend is increasing. In addition, the themes of the examination of Revenue, Costs, and Investments, Operations of SOEs, and Management of Subsidies are the findings of the investigation of the SPI of SOEs that repeatedly appear with a number of significant problems. Specifically regarding Subsidy Management, several themes of findings often occur, including SOPs that have not been prepared/incomplete, SOPs that have not been running optimally, and SOPs that are not adhered to. To overcome these problems, BUMN managers need to pay attention to the implementation of SPI, especially in the implementation of the complete preparation of SOPs and their implementation, which must be monitored so that they are adhered to, and the subsidy management business process can run optimally. Keywords: IHPS BPK, Internal Control, Management of Subsidies, Performance of SOEs
Partisipasi Pelaku Usaha Kecil Dalam Pekerjaan Konstruksi Pemerintah di Kementerian Keuangan Rachma Aprilia; Bagas Johantri
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1647

Abstract

This paper aims to examine the difference in the average number of bidders for construction work for small business qualifications before and after the implementation of the Regulation of the President of the Republic of Indonesia Number 12 of 2021. In order to ensure that competition in the market runs effectively according to its objectives, certain parties need to intervene by setting competition rules. Regulation of the President of the Republic of Indonesia Number 12 of 2021 is a form of government intervention to encourage the participation of small businesses in government procurement as mandated by the Job Creation Law, which aims to expand the ease of doing business and economic equity. The study used secondary data from construction work tenders at the Ministry of Finance from January 2019 – October 2021. This paper employed the Independent Sample T-test parametric statistical test. Results showed a significant difference in the average number of participants before and after the Regulation of the President of the Republic of Indonesia Number 12 of 2021 implementation in the construction work tender for small qualifications. For the government, this research can be an initial finding of the impact of the Regulation of the President of the Republic of Indonesia Number 12 of 2021 policy on small businesses in Indonesia. Keywords: construction contract, public procurement, small business
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.

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