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INDONESIA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Published by Kementerian Keuangan
ISSN : 20853785     EISSN : 26157780     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BPPK merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitian di bidang keuangan negara. Terbit pertama kali tahun 2010. Artikel yang diterbitkan dalam Jurnal BPPK telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Jurnal BPPK terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah keuangan negara.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 10 No 2 (2017): Jurnal BPPK" : 5 Documents clear
KESENJANGAN PENDAPATAN DI INDONESIA: BERDASARKAN SUSENAS 2008, 2011 DAN 2013 Heryanah Heryanah
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.26

Abstract

The purpose of this essay is to potray income inequality in Indonesia based on Data of SUSENAS 2008, 2011 and 2013. Firt chapter describe inequality in Indonesia by using 3 kinds of inequality measurements, namely: World Bank Criterion, Gini Indeks and Theil Indeks. Second chapter analize income inequality by decompose inequality using theil indeks decomposition technique into inequalty between locations, education, age groups and household member. Tulisan ini bertujuan untuk melihat kondisi kesenjangan pendapatan di Indonesia berdasarkan data SUSENAS 2008, 2011 dan 2013. Bagian pertama menjabarkan kesenjangan di Indonesia dengan menggunakan 3 ukuran kesenjangan: Kriteria Bank Dunia, gini koefisien dan theil indeks. Bagian kedua menjabarkan teknik dekomposisi indeks theil, dimana kesenjangan pendapatan dianalisa dengan menguraikan menjadi berbagai kategori, yaitu: kesenjangan antar perkotaan dan pedesaan, kabupaten/kota, antar provinsi, kelompok pendidikan, gender, kelompok usia dan jumlah anggota rumahtangga.
Addressing Public Accountability through Implementation of Balanced Scorecard: Study Case on Directorate of Government Debt Securities, Ministry of Finance HERI PRAPTOMO
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.39

Abstract

Accountability is something that needs to be in place on every business activity particularly on public sector. Parties who are assigned with authority/power in a certain public organization should be accountable. They will be watched and controlled by other parties, such as supreme audit board, society, and non-government organization, who require explanation and justification of their conduct. One of means to answer the need of accountability in governmental activities is the performance management, that is broadly designed to guide the organization achieving its visions or objectives, fostering efficiency and effectiveness. Balanced scorecard is one example of performance management tools in contemporary era. Can it be said the implementation of balanced scorecard in the government agency is an attempt to deliver accountability? By analyzing and evaluating one practice of balanced scorecard in certain organization under Ministry of Finance of the Republic of Indonesia, this paper finds that the concept of balanced scorecard can be implemented as a tool to answer the needs of public accountability. Through every scorecard built in Directorate of Government Debt Securities, this paper discovers several ideas of public accountability such as financial, process, and hierarchical accountability, have been addressed by the implementation of balanced scorecard. However, such indicator of that unit’s balanced scorecard needs to be reformulated to answer other idea of public accountability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PERPAJAKAN WAJIB PAJAK DI SEKTOR PERIKANAN Muhamad Nurkhamid; Christian Candrahadi Sandyputra
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.44

Abstract

Indonesia has a large economic potential in the fishery sector, yet it is not followed by a corresponding tax revenue from this sector. This study was conducted to examine the effect of tax knowledge, probability of tax audit, perception of government spending, penalties, financial constraints and referent group on tax compliance of non-employee private taxpayers in the fishery sector. This study used quantitative method through surveys conducted on samples in the provinces of Bali and DKI Jakarta. Data obtained from the survey’s results were tested by multiple regression analysis of Ordinary Least Square (OLS). The results of the tests conducted show that simultaneously, all factors tested have significant effect on tax compliance. Individually, tax knowledge, probability of tax audit and perception of government spending have positive and significant effect on tax compliance. Other factors, namely penalties, financial constraints and referent group have no significant effect on tax compliance
ANALISIS KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DALAM PERSAINGAN PERBANKAN Juli Panglima Saragih
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.45

Abstract

Regional Development Bank (RDB) as part of banking industry is still needed to support financing for regional developmet. Due to tighted financial sector competition, Regional Development Bank should achieve market share in their playing field. Meanwhile, rigidity of regulation in banking sector, Regional Development Bank should also increase their business performance to maintain their standing position and increasing profitability, as well. This qualitative research uses analysis method of financial ratios and trend analysis of profit growth, as well. Data used in this research is financial data of banking industry from 2012 to 2016. This research summerizes that generally financial performance of Regional Dvelopment bank is good in 2012 to 2016. But, due to tight competition in financial market, the RDB could not compete with big private bank and state-owned bank where those banks have already been categorized as BUKU 3 and BUKU 4 category. On the other hand, most RDB are still categorized as BUKU 1 and BUKU 2 that have limited covering business, contrast to BUKU 3 and BUKU 4. Due to this condition, BPD should maintain its business stability and achieve excellent financial performance by obeying all regulations by managing asset and credit productively and profitably, implementing good corporate governance (GCG), as well as business transformation of RDB. Moreover, RDB should develop their infrastruktures to increase financial service for their debitor and customer in the future. Keywords: Regional Development Bank, bank, financial performance, National Authority for Financial Sector (OJK).
DESAIN FORMULASI PENILAIAN KINERJA KESEHATAN FISKAL DAN PENGELOLAAN KEUANGAN DAERAH (STUDI KASUS PROVINSI JAWA BARAT) M. Iqbal
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.46

Abstract

The background of this research was the presence of differences in calculating the local government fiscal condition between that based on the Finance Minister Regulation (FMR) No. 266/2015 that using growth ratio, and Brown (1993) formulation that based on static ratio. The objective of this research was to analyze the differences among those two calculation methods and determine the actual valuation formula based on case studies from 26 regencies/districts in West Java. Descriptive analysis and Wilcoxon signed rank test was used to compare both calculation. The result showed that calculation based on FMR did not show the real fiscal condition of local government and also did not meet sense of fairness for regencies/districts with better fiscal condition, than Brown's (1993) formulation. Based on Wilcoxon signed rank test 72,73% of those all variable in FY 2016 calculation showed significant differences. The designed formula used to determine the fiscal condition in managing local government financial in this research was the combination of growth ratio calculation and static ratio by using weighted methods and quadrant method.

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