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INDONESIA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Published by Kementerian Keuangan
ISSN : 20853785     EISSN : 26157780     DOI : -
Core Subject : Economy,
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.
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Articles 7 Documents
Search results for , issue "Vol 8 No 2 (2015): Jurnal BPPK (printed version)" : 7 Documents clear
ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT KEPABEAN Toton Hartanto
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The objective of this study is to examine the effect of auditee selection, auditor competence and independence on the customs audit quality. It is conducted at the Directorate General of Customs and Excise with Customs audit data in 2013 and 2014. It is a quantitative study using generalized least squares estimation methods on structural equation modeling with IBM SPSS AMOS version 22. The result of this study shows that auditor independence has a positive effects on customs audit quality, but it need improvement on the mechanism of cintigent performance reward, otherwise, the auditee selection has no effect on customs audit quality therefore it is important to develop a better predictive audit yield. Moreover, auditor competence also has ni effect on customs audit quality, it has to take a necessary action against the sympstons of fatigue.
DAMPAK DESENTRALISASI FISKAL TERHADAP KINERJA EKONOMI DAERAH Shofwatun Hasna
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study aims to analyze the fiscal decentralization impact to economic performance in Province of East Java for five years (2009-2013). The panel model closen is random effect. The East Java income is growing up each year during 2009 until 2013. The target and realization of Regional Expenditure is also growing up in that periode even not used 100%. The analysis result shows that revenue Sharing Fund (DBH), Miscellaneous Local Revenues, and Local Government Revenue (PAD) have positive impact to economic activities in East Java During that period, but Special Alocation Funds (DAK) and General Allocation Funds(DAU) have no impact during research periode.
FISCAL AND MONETARY POLICY INTERACTION IN INDONESIA : A VAR ANALYSIS FROM 2000-2013 Eko Sumando
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The paper examines the interaction of fiscal and monetary policy and the effectiveness of inflation Targeting Framework (ITF) using vector Autoregression (VAR) method in indonesia from 2000 to 2013. The study uses model that is estimated from the Nordhaus approach and the secondary data obtained from federal Reserve St, Lois (FRED) and CEIC. The study shows the absence of fiscal dominance in Indonesia and the ITF is moderately effective in achieving targeted inflation rate. Tightening monetary policy by Bank Indonesia is able to effect almost 30 per cent the change inflation variability after two year . Expansionary fiscal policy is only able to reduce the unemployment in a very short term. Which will potentially lead to inflation. The result suggest that in a short term the coordination of fiscal and monetary policy is needed and effective to achieve loer unemployment and minimize the gap between the targeted and actual inflation.
PENGARUH PENGELUARAN PEMERINTAH DAN INVESTASI SWASTA TERHADAP TINGKAT KEMISKINAN DI JAWA TENGAH : PENDEKATAN REGRESI DATA PANEL Andjar Prasetyo
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This research aims to find out and analyze the consumption expenditures and investment expenditures of government spending as well as the realization of private sector investment. Result of the analysis are then used to determine its effects on the poverty rate in 35 districts of central java province in 2008 in the period up to the year 2013 separately, methods of analysis using regression data panel because the data in the form of cross section and time of series by the method of fixed effect model. The three main variables of comsuption expenditures, investment expenditures and realization private sector investment. In this study the consumption expenditures specifed in goods and services expenditures , grants expenditures , social assistance expenditure =s, while specified in order to nvestment expenditures are tools and machinery expenditures, buildings expenditures, irigation and road network expenditures other fixed assets expenditures. The development of the hypothesis of this research is thought to have negative influece or relationship upside-down between government spending and private investment towards the realization of the poverty rate in 35 District Of Central Java provience in 2008 year period up to the year 2013. From the results of the test precision of Ftest value model of 97,98 percent on levels of poverty. The influece of government spending and private investment toward the realization of poverty levels obtained equiation : Kmsknan = 158,431796626-1,4886 Bljbrg – 1,8240 Bljhbah + 2,4067 Bansos-2,0880 Peralmes -5,3047 Banged + 3,09406 Jairjar – 2,93462 Asttl = 5.9541 Reinsws. Variable goods and services expenditures, grants expenditures, mechine expenditures, building expenditures, other fixed assets expenditures, realization of private sector investment, have inverted the relationship to the level of poverty, howewer social assistence expenditures, the streets irigation network expenditures, and the realization of private sector investment has a positive influence. Variables that have a negative relationship needs to be constantly improved and variables have positive relationship need to do more research.
POLITIK-INSTITUSIONAL DALAM IMPLEMENTASI SISTEM PENERIMAAN NEGARA SECARA ELEKTRONIK agung Darono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Institutional politics is a concept to describe how power and authority of actors within an organization fosters an intertwined situation between the parties involved so that an emerging “institusion” (i,e. Particular pattern of behavior that is stable, repetitive and purposeful) will appear or destroyed. The development implementation, acceptance, as well as endurance of” System penerimaan negara secara elektronik”(SPNsE, i,e, IT based state revenue administration system) as an institution obviously cannot be segregated from such complex interplay. Lesson learned from the implementation of the SPNsE is that an organization (government body) could take advantage of institutional and political aspects and then utilized them as adriver to achieve organizational goals. This study deployed interpretive policy anaysis as data anaysis techniques by utilizing various source of secondary data in the form of system documentation in broad sense such as legal provisions system manual operation and as well as memorandum of cooperation agreements between parties involved in the system development and implementation. This research concludes an in-depth understanding of the research problem, that is, the institutional politics aspects in the implementation of SPNsE intertwined with; (1) particular institutional control that serves as accelerators on the creation of a new institution ; (2) the organizational actors that capable of using institusional-agency to expand certain functions of the system; (3) the dominant discoursein affering agents to create, transform or eliminate an institutio; (4) some difficulties on how an institutional agency is reaching out other institutions that are beyond the power of such actors.
PENGENDALIAN KUALITAS BIDANG PENDIDIKAN DAN PELATIHAN Renny Sukmono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The sertification of ISO 9001;2008 is a of quality assurance that intended to certify the providers of goods and services. This sertification demand the providers to obtain not only changes in quality to be better but also the improvements. In evaluation phase of a program, control chart is a method that can be used to identificate the achiement in quality and what do to make it even better. This control chart is widely used in industrial sector. But now day the other field also using this method, like in public service or education system. The avarage control chart and standard deviation control chart will be used to review the training program entitled as training of planning and budgeting, to make sure that the program was under control or not. It is already known that the implementation of the training program was well controlled in average but it wasn;t good enough in standard deviation valuation. This coclusion indicating there are several things that should be improved by the education and training center of budgeting and treasury as the executor of this training program. Thought the research and analysis, the program was out of control because the lack of stakeholder’s commitment in sending the training participants. This training program is slated for the head of public subsection around ministry of finance , but the stakeholder sent not only the public subsection head, but also the common employees and even the office’s prime leader. In order to prevent the same mistakes in the next program, the education and training center of budgeting and treasury should strengten the commitment with its stakeholder and properly constructed the similiar training program that specially intended for order job class, like common employees and the office’s prime leader. The unmanageable process in standard deviation is pointing out a significant number of diversity in participants’ average grades of pretest and posttest. The pretest mark has an important role because it will show the participant’s early knowledge about the training lesson. After the detailed examination in this research , it is stated that particpant’s origin institute had quite a lot influence in their pretest grade. The participants from treasury departement had higher marks than order departements. Actually this is a proper case because the works in treasury departement are closely realted to planning and budgeting, which is the program’s main lesson. Tocope with this metter, the education an training center of budgeting and treasury have to grouping the participants in two large clusters : treasury departement’s employees and non-treasury departement’s emloyees.
THE ENDOGENEITY OF OIL PRICE SHOCKS AND THEIR EFFECTS ON INDONESIA : A STRUCTURAL VECTOR AUTOREGRESSION MODEL Alfan Mansur
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Endogenitas shocks harga minyak dan dampaknya terhadap indonesia : sebuah model structural vector autoregression. Artikel ini bertujuan untuk meneliti endogenitas harga minyak dan dampak dari tipe-tipe shocks yang berbeda terhadap perekonomian indonesia yang tercermin dalam pendapatan domestik bruto (PDB), indeks harga konsumen (IHK) dan nilai tukar efektifriil (REER) metodologi penelitian yang digunakan adalah model structural vector autoregression dengan mengembangkan model kilian (2009). Model ini dikembangkan dengan mengaplikasikan restriksi tambahan pada lags mengingat indonesia adalah negara kecil yang menganut rezim perekonomian terbuka. Hasil penelitian menunjukkan bahwa harga minyak dipengaruhi oleh permintaan spesifik atas jenis minyak itu sendiri, permintaan global dan sedikit faktor produksi minyak. Efek ekspor masih mendominasi dalam pengaruh fluktuasi harga minyak terhadap perekonomian Indonesia. Sementara itu, tidak ada bukti yang menunjukkan bahwa Indonesia mendapatkan mamfaat dari menjadi anggota OPEC.

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