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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 91 Documents
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Tinjauan Best-Practice Kebijakan Ecological Fiscal Transfer (EFT) di Indonesia: Sebuah Systematic Literature Review Maretaniandini, Sessa Tiara; Ni'mah, Zakiyatun
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.2615

Abstract

Saat ini, agenda sustainability telah menjadi atensi utama negara-negara di dunia, termasuk Indonesia. Agenda pembangunan yang awalnya terfokus pada pemberantasan kemiskinan bertransformasi menjadi tujuan pembangunan berkelanjutan. Dalam mendukung pencapaian pembangunan berkelanjutan, Indonesia mulai menerapkan Ecological Fiscal Transfer (EFT) guna mendorong pembangunan yang berorientasi lingkungan di tiap daerah di Indonesia. Akan tetapi, meskipun baru diterapkan pada beberapa daerah, implementasi EFT mengalami berbagai permasalahan, meliputi besaran pendanaan dan indikator alokasi. Penelitian ini bertujuan untuk mengulas pre-profile kebijakan EFT eksisting Indonesia dan mengevaluasinya melalui best-practice EFT negara-negara dunia. Penelitian ini menggunakan metode kualitatif melalui pendekatan Systematic Literature Review (SLR) dengan Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Penelitian ini menyimpulkan bahwa kebijakan EFT Indonesia menunjukkan dampak positif pada aspek sosial dan lingkungan, tetapi masih mengalami kendala sehingga belum mampu berjalan optimal. Di sisi lain, literatur terdahulu menyoroti best-practice negara dunia yang meliputi Portugal, Prancis, Tiongkok, India, dan Brasil yang dapat menjadi input evaluasi kebijakan EFT Indonesia. Dengan demikian, kebijakan EFT dapat mewadahi pencapaian agenda sustainability Indonesia
Analisis Pengaruh Belanja Pendidikan dan Kesehatan terhadap Indeks Pembangunan Manusia pada Kota/Kabupaten di Provinsi Kalimantan Timur 2017-2024 Ferdiansyah, Alfian Bagas; Febrianti, Ghani Rahma
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.3315

Abstract

Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis pengaruh belanja pendidikan dan kesehatan terhadap Indeks Pembangunan Manusia pada kota/kabupaten di Kalimantan Timur. Penelitian ini menggunakan sampel yang terdiri dari seluruh kabupaten/kota di Kalimantan Timur dengan periodesasi waktu dari 2017-2024. Data yang digunakan adalah data sekunder yang didapatkan dari Badan Pusat Statistik Kalimantan Timur dan Laporan Keuangan Pemerintah Daerah (LKPD) kabupaten/kota di Kalimantan Timur. Metode penelitian ini menggunakan analisis regresi berganda dengan alat bantu Eviews 12 dengan model terbaik berupa Random Effect Model (REM). Hasil penelitian menunjukkan bahwa variabel belanja pendidikan berpengaruh signfikan dan negatif terhadap indeks pembangunan manusia. Sementara itu, variabel belanja kesehatan berpengaruh signifikan dan positif terhadap indeks pembangunan manusia. Secara simultan, kedua variabel bebas tersebut berpangaruh terhadap variabel independen.
Does the System of State Planning and Budgeting Support the National Development Planning System? (A Case Study on The Major Project for Accelerating the Reduction of Maternal Mortality and Stunting) Wardani, Amriza Nitra; Olfah, Sumadiyah T.; Bagjo, Hari Wisudo; Hartanto, Hartanto
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.3317

Abstract

The national expenditure planning and budgeting system is designed to support the national development planning system in achieving state objectives. This study assesses how well this system supports national development planning by comparing its products, namely the Ministry/Agency-Work Plans and the Ministry/Agency-Work Plans and Budgets (Renja-RKA K/L), with those of the national development planning system, specifically the National Medium-Term Development Plans (RPJMN) and the Government Work Plans (RKP). The study focuses on the Major Project for Accelerating the Reduction of Maternal Mortality and Stunting (MP 15) as outlined in the RPJMN 2020-2024 and RKP for 2022 and 2023. Using a qualitative case study method, the research examines the support provided by the expenditure planning and budgeting system to the national development planning system. The findings indicate that, strategically, the system aligns with national development plans. However, practical implementation discrepancies exist between Renja-RKA K/L and the detailed plans of MP 15 in the RPJMN and RKP. These discrepancies are primarily due to the dominant role of human resources in the planning and budgeting process and the lack of detailed technical regulations and adequate information systems for project monitoring.
Mengkaji dan Mengidentifikasi Penyebab BHPRD (Bagi Hasil Pajak dan Retibusi Daerah) Tidak Tersalurkan Maksimal: Studi Kasus Desa Sebong Lagoi, Kabupaten Bintan Siregar, Stephen; Ridhawati, Ridhawati
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.3319

Abstract

Desa yang maju merupakan salah satu tujuan yang ingin dicapai oleh Pemerintah Desa dan Pemerintah Daerah. Anggaran yang dialokasikan menjadi salah satu faktor yang diperlukan dalam upaya peningkatan kualitas suatu desa. Anggaran Bagi Hasil Pajak dan Retribusi Daerah (BHPRD) merupakan salah satu bentuk pemberian dana kepada desa dan menjadi salah satu sumber pendapatan desa dalam pelaksanaan program dan kegiatan desa. Namun, dengan anggaran yang besar belum tentu dapat digunakan secara maksimal oleh desa. Studi ini bertujuan untuk mengkaji dan mengindentifikasi penyebab tidak maksimalnya realisasi/penyaluran BHPRD pada suatu desa dengan menggunakan Desa Sebong Lagoi sebagai sampel dalam studi kasus ini. Studi ini didasarkan pada pagu dan realisasi BHPRD Desa Sebang Lagoi sejak tahun 2020 – 2024 dengan menggunakan pendekatan berupa pengumpulan data melalui studi dokumen dan wawancara kepada pihak terkait untuk memberikan hasil lebih mendalam. Studi ini menemukan bahwa terdapat perbedaan perhitungan dalam pemberian alokasi anggaran dari tahun 2020-2021 dengan 2022 – 2024, perubahan besaran persentase penyaluran, dan perbedaan pemahaman terhadap ruang lingkup penggunaan BHPRD. Diberikan juga tiga rekomendasi terkait hal tersebut yaitu: Evaluasi atas Peraturan dan Ketentuan Mengenai Penyaluran BHPRD, Peningkatan Pembinaan dari Pemerintah Daerah kepada Pemerintah Desa, dan Penguatan Kapasitas Kompetensi dan Koordinasi Aparat Desa Secara Mandiri
Efektivitas Mandatory Spending Tagging Pendidikan terhadap Pembangunan SDM di Kalimantan Barat Haikal, Ibnu; Rahmadianti, Leily Febi
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 1 (2025): Kesinambungan Manajemen Keuangan Publik
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i1.3361

Abstract

Penelitian ini bertujuan untuk menguji efektifitas dari belanja fungsi pendidikan di Kalimantan Barat dalam kurun waktu tahun 2018 – 2022. Metode yang digunakan dalam analisis data adalah kuantitatif deskriptif dengan menggunakan regresi data panel yang datanya bersumber dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan dan Badan Pusat Statistik Provinsi Kalimantan Barat meliputi Belanja Pegawai, Belanja Barang dan Jasa, Belanja Modal, dan Angka Partisipasi Murni (APM) pada tingkat SMA. Hasil dari penelitian ini didapati bahwa Belanja Pegawai, Belanja Barang dan Jasa, dan Belanja Modal tidak berpengaruh terhadap APM. Penelitian ini menyarankan Pemerintah Provinsi Kalimantan Barat untuk memformulasikan kembali dan mengevaluasi besaran anggaran Belanja Modal yang telah disalurkan yang mana justru memiliki korelasi negative terhadap APM.
Does Cash Waqf Linked Sukuk Sustain for State Budget Financing After Covid-19 Pandemic? Kaila, Kennya Shafaa; Pribadi, Yanuar
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3322

Abstract

The COVID-19 outbreak, which began in early 2020, necessitated significant adjustments to the fiscal policies of the Republic of Indonesia, particularly in the state budget structure. In response to the economic pressures induced by the pandemic, the government was compelled to finance its budget deficit through debt issuance. Effective and efficient debt management is essential, requiring financing to be secured at minimal cost while maintaining manageable risk levels. One of the financial instruments introduced during this period was the Cash Waqf Linked Sukuk (CWLS), a novel government security launched in 2020. This study employs a descriptive qualitative approach to evaluate the external and internal factors influencing CWLS through SWOT analysis. The findings suggest that while CWLS presents an opportunity to enhance the government's debt instruments, expanding its implementation remains challenging despite Indonesia’s significant cash waqf potential. Key obstacles include limited public literacy regarding waqf, insufficient competence among nazhirs (waqf managers), and inadequate public communication strategies related to waqf. These factors constrain the potential of waqf as a viable mechanism for strengthening government financing through debt instruments.  
Analisis Kesiapan Pemerintah Daerah Kota Payakumbuh Menerapkan 30% Belanja Pegawai Pada Tahun 2027 Andriani, Riza
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3543

Abstract

 The enactment of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) forced regional governments to limit regional employee spending excluding teacher allowances allocated through Transfers to Regions (TKD) to a maximum of 30% of budget expenditures. The HKPD Law was required to be implemented no later than 2027 to ensure maximum employee spending obligations were met. This situation was faced by the Payakumbuh City Government, where the proportion of employee spending before the enactment of the HKPD Law, in 2021, was still at 46%. This situation did not change after the enactment of the HKPD Law in 2025. The portion of employee spending to total APBD expenditure in 2025 was 52%, an increase of 6%. An interesting research question was what factors triggered the increase in the portion of employee spending to Payakumbuh City APBD expenditure, and what efforts needed to be made. The study results indicated that the portion of employee spending to total APBD expenditure was projected to be insufficient to meet the maximum percentage of employee spending to total expenditure. Research data showed that of the 52% of employee spending in 2025, after deducting additional teacher income and teacher allowances, it was 46%. This figure was still far from the target of 30% of employee spending. Therefore, efforts were needed to reduce the portion of employee spending to total regional expenditure,In addition, the central government needed to evaluate policies.    
Pengaruh Dana Transfer terhadap Kemandirian Keuangan Daerah pada Kabupaten/Kota di Provinsi DIY 2014–2024 Ayu Kinanti, Marsdika; Santorry, Santorry
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3558

Abstract

This study aims to analyze the effect of Intergovernmental Fiscal Transfers—consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH)—as well as the Special Autonomy Fund on Regional Financial Independence (KKD) in the regencies/municipalities of the Special Region of Yogyakarta (DIY). The study also employs Gross Regional Domestic Product (GRDP) as a control variable. The sample comprises five regencies/municipalities observed over an 11-year period, from 2014 to 2024. The analytical method applied is panel data regression with a fixed effect approach. The results show that three independent variables have a negative effect on KKD, namely DAU (negative and significant), DAK (negative and insignificant), and the Special Autonomy Fund (negative and insignificant). Conversely, DBH exerts a positive and significant effect on KKD. These findings indicate that not all forms of transfers from the central government are capable of enhancing regional financial independence.
Evaluasi Efektivitas dan Dampak Hibah UPLAND Kabupaten Lebak Pramuji, Bambang Imam; Widjayanto, Wahyu; Heryuananto, Adhi Risya
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3560

Abstract

This study evaluates the effectiveness and impact of the UPLAND Grant Program in Lebak Regency, which aims to enhance agricultural productivity and farmers’ income in upland areas through an integrated horticulture–livestock farming system. The research employs a mixed-methods approach, combining structured questionnaires for technical officers with focus group discussions (FGDs) involving local stakeholders to assess program benefits (outcomes and impacts) and implementation effectiveness along the input–activity–output chain.One of the key issues examined in this study is the reimbursement-based grant disbursement mechanism, which requires local governments to pre-finance program activities using their regional cash resources. This mechanism poses challenges in cash management and carries a risk of delayed implementation, as reimbursements can only be processed according to predetermined quarterly schedules stipulated. The results indicate a significant improvement in technical capacity and agricultural infrastructure, with nearly all farm roads, irrigation systems, seeds, livestock facilities, and farmer training successfully delivered. Farmers’ incomes have begun to increase through mangosteen production and diversification efforts with sheep farming, supporting food security and alternative income streams. However, the economic impact remains unstable due to seasonal production, inconsistent export quality, weak cooperative institutions, and the complexity of the reimbursement mechanism, which constrains regional cash liquidity. The study recommends simplifying administrative and cash planning procedures, strengthening post-harvest value chains and market access, empowering farmer, women, and youth organizations, and adopting digital monitoring and evaluation systems to support faster and more adaptive decision-making.
Pendekatan Partisipatif Dalam Penganggaran Berbasis Kinerja: Studi Program ALAKE Singkawang: Participatory Approach in Performance-Based Budgeting: A Study of the ALAKE Program in Singkawang Firdaus, Firdaus; Rinaldi, Hasymi
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3590

Abstract

Fiscal decentralization in Indonesia has not yet achieved its expected outcomes in promoting efficiency, transparency, and environmental sustainability. To address these issues, the Indonesian government introduced the Ecological Fiscal Transfer (EFT) framework, which integrates ecological indicators into fiscal allocation formulas. One of its local adaptations is the Alokasi Anggaran Kelurahan Berbasis Ekologi (ALAKE), or Ecological Village Budget Allocation, implemented in Singkawang City. This study aims to analyze the implementation of ALAKE within the EFT policy framework and identify strategic programs and sub-activities that support its performance indicators. A mixed-methods approach was applied through document analysis, field observations, and Focus Group Discussions (FGD) involving 26 urban villages. The findings reveal that ALAKE effectively integrates fiscal and ecological goals through participatory planning and green budget tagging. Priority actions include waste management, drainage maintenance, urban greening, and disaster preparedness. However, challenges remain in data standardization, administrative capacity, and incentive mechanisms. The study concludes that ALAKE represents an innovative micro-level fiscal policy instrument that links ecological performance with budgetary incentives, offering a replicable model for sustainable local governance and equitable fiscal policy in other regions of Indonesia.  

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