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Beta Andri Anggiano Uliansyah
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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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Menyingkap Kelayakan Rencana Bisnis Atas Pemanfaatan Aset Tetap Berupa Tanah Milik Pemerintah Pusat Nurbiyanto, Nurbiyanto; Rahmanto, Dwi
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.v7i2.2418

Abstract

State-owned Assets (BMN) is an asset owned by the state that must be managed optimally. Optimal BMN management can be seen from a financial and non-financial perspective. From a financial perspective, BMN optimization provides financial input in the form of Non-Tax State Revenue (PNBP), while for non-financial optimization, BMN is used optimally by statutory provisions. This study attempts to outline the steps and calculations to determine the financial feasibility of managing BMN. BMN management is carried out in the form of utilization through utilization cooperation with potential investors. The research object is BMN in the form of empty land belonging to the Ministry of Education, Culture, Research, and Technology. A quantitative approach is used to analyze the feasibility of BMN management. Data uses primary data, secondary data, and other documents related to business plans. Data collection was carried out using field observations, interviews with potential investors, and studies via the Internet. Apart from that, the article is also based on literature studies to explore the BMN management process in the form of cooperation in utilizing BMN. The analysis concludes that BMN's business feasibility plan from the business project side is feasible, from the investor's financial side it is also feasible, while from the government side, it gets adequate capitalization.
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.
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.
Menggali Sektor Ekonomi Unggulan dan Berdaya Saing di Kota Bogor Tahun 2014- 2022 Panjaitan, Rido Parulian; Nopijantoro, Wurjanto; Nugroho, Adi
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.v7i2.2573

Abstract

This research aims to identify the leading business sectors or fields that are the main contributors to Bogor City's GRDP in the period 2014 to 2014. currently and its development strategy. The method used uses location quotient (LQ) analysis, dynamic location quotient (LQ) analysis, and shift-share analysis. The results of the research show that the leading sectors of Bogor City that have potential for development are (1) transportation and warehousing, (2) educational services, (3) health services and social activities, and (4) other services. It is hoped that the Bogor City Government can develop development policy strategies to continue to encourage the growth of leading sectors. It is hoped that these four leading sectors can create a multiplier effect on other sectors to continue to grow and their contribution to GRDP will increase.
Evaluasi Perspektif Pengguna Terhadap Sistem Informasi Pemerintahan Daerah (Studi Kasus di Kabupaten X) Subroto, Imam; A. A. Uliansyah, Beta
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.v7i2.2578

Abstract

Changing the SIMDA application to SIPD requires operators to adapt. This research aims to evaluate the implementation of SIPD in District X using the System Usability Scale (SUS) method and the Delone and Mclean Success Model. Then to find out which parts must be maintained and which must be improved using the Delone and Mclean Success Model. This research uses a mix method, through quantitative analysis using descriptive statistics followed by qualitative analysis using interviews. There are three types of information systems in SIPD, regional development information systems, regional financial information systems, and other regional government information systems. The SUS results show that these three types of SIPD have not been fully accepted by operators. An information system that is considered to be newly implemented is one of the factors why this information system has not been well received by users. The results of the analysis using the DeLone and McLean success model also show results that support the SUS analysis. The aspect that received the lowest score was the quality aspect of the information system. Meanwhile, the aspect that is considered the most satisfying is the service quality aspect. Services in the form of technical guidance have been provided by SIPD developers, but this needs to be done intensively, especially if there is an update to the information system. The suggestion from this research is that SIPD developers should provide more intensive technical guidance to operators and develop SIPD so that it is integrated with other applications.
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.
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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