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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 141 Documents
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PENENTUAN PRIORITAS PEMILIHAN LOKASI PEMBANGUNAN PUSAT LOGISTIK BERIKAT BERDASAR ASPEK SUSTAINABILITY JITU LAKSONO; HENDI KRISTIANTORO
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 1 (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.v10i1.35

Abstract

Pusat Logistik Berikat (PLB) adalah solusi untuk mengatasi inefisiensi pengelolaan logistik. Ide utama dari kebijakan PLB adalah untuk menempatkan gudang penimbunan ekspor dan impor barang dalam negeri. Dengan demikian, industri dalam negeri tidak perlu mengimpor lagi ketika membutuhkan bahan baku, barang modal, dan bahan pendukung. Skema PLB menempatkan Direktorat Jenderal Bea dan Cukai sebagai regulator, sedangkan pelaksana di lapangan adalah perusahaan swasta. Saat ini PLB telah didirikan di sebelas lokasi di seluruh Indonesia. Penelitian ini menggunakan Analytic Hierarchy Process (AHP) untuk menentukan prioritas pemilihan lokasi yang paling strategis dengan berdasarkan aspek sustainability untuk ditetapkan sebagai PLB. Disimpulkan bahwa prioritas utama yang harus dipertimbangkan dalam memilih lokasi yang paling strategis untuk pembangunan PLB adalah Sumber Daya Manusia. Kemudian diikuti berturut-turut dengan Service Level, Transportasi, Iklim, Landscape, Keamanan, Lalu Lintas, dan Fasilitas Publik. Bonded Logistics Center (BLC) is a solution to overcome the inefficiency of the logistics management. The main idea of ​​the policy is to put the warehouse BLC hoarding exports and imports of goods in the country. Thus, the domestic industry does not need to import again when in need of raw materials, capital goods, and supporting materials. BLC scheme puts the Directorate General of Customs and Excise as a regulator, while executing in the field is a private company. Currently the BLC has been established in eleven locations throughout Indonesia. This study uses the Analytic Hierarchy Process (AHP) to determine the priority of the most strategic site selection on the basis of sustainability to set as BLC. It was concluded that the main priority that should be considered in selecting the most strategic locations for the construction of the BLC is Human Resources. Then followed a row with Service Level, Transport, Climate, Landscape, Security, Traffic and Public Facility.
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.
KENDALA PENGEMBALIAN ASET HASIL TINDAK PIDANA KORUPSI TRANSNASIONAL arfin bin ibrahim fasini
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 1 (2018): 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.v11i1.49

Abstract

Tindak pidana korupsi terjadi secara elitis, endemik, dan sistemik, sehingga merugikan keuangan negara serta melanggar hak-hak sosial dan ekonomi masyarakat secara luas. Salah satu cara untuk mencegah, melindungi, dan mengembalikan hak-hak masyarakat akibat tindak pidana korupsi melalui pengembalian aset hasil tindak pidana korupsi. Penelitian ini bertujuan untuk menganalisis: (i) permasalahan korupsi di Indonesia; (ii) faktor-faktor yang menjadi kendala dalam pelaksanaan pengembalian aset hasil tindak pidana korupsi yang bersifat transnasional. Penelitian ini menggunakan pendekatan yuridis normatif yang bersifat kualitatif dan didukung pendekatan komparatif. Hasil penelitian menunjukkan bahwa upaya pengembalian aset merupakan suatu proses yang sulit, bahkan dalam keadaan yang ideal sekalipun, upaya pengembalian aset merupakan proses kompleks dan multidisiplin. Mekanisme pengembalian aset yang diatur dalam peraturan perundang‑undangan tentang Pemberantasan Tindak Pidana Korupsi, terlalu sederhana dan masih bersifat konvensional, selain itu belum secara komprehensif dan rinci mengatur tentang pengembalian aset hasil tindak pidana korupsi, sehingga tidak memungkinkan pengembalian aset secara efektif dan efisien.
UJI EMPIRIS MODEL DELONE DAN MCLEAN TERHADAP KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) Trisacti Wahyuni
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 2 (2011): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v2i0.51

Abstract

Regional Management Information System (SIMDA) is an application/system developed by the Financial and Development Supervisory Agency (BPKP) since 2003 to assist local governments in financial management. This application helps the local governments to implement integrated financial management, start from budgeting, accounting, administration, until reporting. Up to now, more than 230 local governments apply SIMDA. Does SIMDA have been successfully help local government to implement financial management? How to measure the success ­ful of implementation of SIMDA? The question will be tested from this study using the model of DeLone and McLean, which is a model to assess the success of a system. Based on the model of DeLone and McLean, I developed nine hypotheses. The study was conducted using questionnaires sent to users of SIMDA of local government in West Java, Central Java and East Java. After conducting tests on the nine hypotheses using the Structural Equation Model (SEM), in general, it can be said that the DeLone and McLean success model of information systems are empirically proven significantly in the successful implementation of SIMDA especially in the research object.
THE IMPACT OF GOVERNMENT EXPENDITURE ON POVERTY_CASE OF JAVA 1996, 1999 AND 2002 Rahadi Nugroho
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 2 (2011): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v2i0.52

Abstract

Penelitian ini menggunakan data SUSENAS tahun 1996, 1999 dan 2002 di 5 provinsi di Jawa untuk melihat pengaruh pengeluaran pemerintah kabupaten dan kotamadya terhadap tingkat kemiskinan (P0). Secara statistik pengeluaran pemerintah untuk sektor sumber daya manusia menunjukan pengaruh bahwa pengeluaran tersebut dapat dipergunakan untuk mengurangi kemiskinan tahun yang bersangkutan. Sedangkan pengeluaran selain untuk sektor sumber daya manusia tidak secara signifikan berpengaruh terhadap angka kemiskinan tahun yang sama. Selain itu, keseluruhan pengeluaran pemerintah tidak berpengaruh terhadap angka kemiskinan. Oleh karena itu, jika pemerintah daerah berkeinginan untuk mengurangi angka kemiskinan tahun yang bersangkutan, pengeluaran untuk pengembangan sumber daya manusia perlu diprioritaskan.
ANALISIS PERSISTENSI INFLASI DAERAH: STUDI KASUS SUMATERA BARAT Agung Bayu Purwoko; Feny Yurastika
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 2 (2011): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v2i0.53

Abstract

Bank Indinesia replaced base money targeting with inflation targeting framework (ITF) since July 2005. Thus understanding inflation persistence is important to support the effectiveness of this framework. This study attempts to understand the behavior of inflation persistence of regional level, completing several studies conducted at the national level. Specifically, this study aims to cal -culate the level of inflation persistence in West Sumatera, to see how the effect of inflation targeting framework on inflation persistence, and to find the sources of inflation persistence. Using univariate model AR, we find that inflation persistence in West Sumatera is high. When we break the period into before and after the implementation of ITF, it indicates that inflation persistence decrease after the implementation of ITF. However, this difference is not statistically significant. Using Hybrid New Keynesian Philips Curve (NKPC), we find that the behavior of inflation is dominated by ackward looking inflation. Overall results showed that inflation problem can not be resolved only through monetary policy. Despite, monetary policy through ITF framework is still necessary to achor agents’ expectation still stronger coordination between cen -tral bank and local government must be developed to reach common goal of inflation.
CORRUPTION AND INVESTMENT: EVIDENCE FROM SOUTHEAST ASIA Ferry Ardiyanto
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 2 (2011): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v2i0.54

Abstract

This paper employs market potential, market size, macroeconomic, corruption, democracy, labor, and human capital variables to investigate the relationship between foreign direct investment and corruption in Southeast Asia. he efficient grease hypothesis argues that corruption can increase investment as it acts as grease money that enables firms to avoid bureucratic red tape, thus improving economic efficency. Consequently, fighting corruption would be a counterproductive. However, this may not be the case. Empirical results shows that worsening of corruption in host economies leads to a reduced inflow of foreign direct investment. A one-point increase in corruption level is associated with approximately 26,5 percent reduction in investment. Therefore, corruption is considered as grabbing hand rather than a helping hand for investment, sanding instead of greasing the wheels of commerce, and reducing rather than increasing economic efficiency.

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