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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 85 Documents
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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.
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.
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  
Menelisik Omnibus Law Bidang Perencanaan Anggaran Suliantoro, Irwan
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 2 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i2.2415

Abstract

In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that are less in line with other regulations, and substances that from a grammatical perspective give rise to multiple interpretations. The research method was carried out through a descriptive qualitative approach. The research results show that the mechanism for preparing the state budget has not been fully described by the state budget cycle, the preparation of the Medium-Term Development Plan and the Medium-Term Expenditure Framework (from the funding side) needs to refer to the Medium-Term Budget Framework. In addition, the mechanism for calculating the Medium-Term Expenditure Framework has not been fully described. Furthermore, to increase the efficiency of budget allocation, it is best to add, reduce, and or shift the budget ceiling not only at the line ministries level but also need to be done at the national level. The mechanism is carried out through national blocking savings, where inefficient allocations are blocked and savings are made, then when preparing the Budget Allocation, the figures resulting from the national saving are redistributed to priority programs/activities in various line ministries.

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