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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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DAMPAK PENERBITAN SUN DOMESTIK TERHADAP PERKEMBANGAN SEKTOR PERBANKAN G.A. Diah Utari; Ina Nurmalia Kurniati; Ndari Surjaningsih
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.v2i0.55

Abstract

This study examines the impact of public sector credit in the form of gov­erment domestic bond (hereinafter is called SUN Domestic = Surat Utang Negara Domestik) to the development of financial sector especially banking sector. We use Vector Error Correction Method and Panel Data Method for monthly data from period of 2003 to 2009. The study found that the existence SUN domestic have significant impact to the development of banking sector that is represented by the ratio of total credit to GDP and ratio of credit to private sector to GDP. The increase of composition of SUN domestic in the bank’s aset portfolio relative to total credit has negative impact to bank’s lending. Therefore there might be optimal composition of the amount of SUN domestic in bank's aset portfolio that wouldn’t have negative impact to bank’s credit. Empirical result using panel data shows that ownership of SUN domestic in bank's asets portofolio, increases bank's profit and efficiency. Klasifikasi JEL: G21, H6, H63
THE OPPORTUNITY OF PROFIT SHARING SCHEME IMPLEMENTATION ON MONEYLENDER IN EXPANDING ISLAMIC BANKING SERVICE, EVIDENCE FROM TRADITIONAL MARKET IN SURABAYA, INDONESIA Agni Alam Awirya; Komalia Rahmayani
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 4 (2012): 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.v4i0.56

Abstract

This research dealt with microeconomics finance that focused on the opportunity to implement profit sharing design on moneylenders in order to develop the principles of Islamic banking service. The method of this research was using descriptive analysis and logistic regression that was applied to two kinds of respondents; namely, Moneylenders as the fund owner and Customer as the fund user in the traditional market in Surabaya, Indonesia. The result showed that moneylenders agree to use profit sharing design more than their customer. This finding could be used as a good opportunity for Islamic banking to apply its principles into traditional markets. There were some variables which influence moneylenders to agree with the design of profit sharing, they were: initial capital and the number of customer with positive direction and the number of dependents with negative direction. On the other hand, variables that influence customer to agree with profit sharing scheme were initial capital, turnover and the understanding of profit sharing scheme with positive direction and age with negative direction.
PENYERAPAN ANGGARAN DI KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI Agung Sunarya Sulaeman; Andy Prasetiawan Hamzah; Rame Priyanto
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 4 (2012): 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.v4i0.57

Abstract

Penyerapan anggaran merupakan salah satu IKU Kementerian Keuangan. Tahun 2010, realisasinya belum memenuhi target yang ditetapkan. Penelitian ini bertujuan untuk mengetahui penyerapan anggaran di Kementerian Keuangan dan faktor-faktor yang mempengaruhinya. Penelitian menerapkan metode deskriptif analitis untuk menggambarkan temuan dalam penelitian, selanjutnya dilakukan uji hipotesis. Uji hipotesis dilakukan terhadap variabel yang diduga berpengaruh terhadap penyerapan anggaran, dengan hipotesis Ho : Sampel (variabel) belum memadai untuk dianalisis lebih lanjut; H1 : Sampel (variabel) sudah memadai untuk dianalisis lebih lanjut. Selanjutnya variabel yang memadai akan ditaksir dengan menggunakan model dimana yi adalah Serapan Anggaran dan xi adalah Variabel bebas. Hasil penelitian menunjukkan penyerapan anggaran di satuan kerja di lingkungan Kementerian Keuangan belum optimal. Faktor yang berpengaruh adalah perencanaan yang tidak matang;, pelaksanaan yang tidak sesuai jadwal;, prosedur pelaksanaan yang menghambat;, dan kurangnya koordinasi antar instansi terkait. Uji Hipotesis terhadap variabel operasional penelitian menunjukkan bahwa semua variabel memadai untuk dianalisis lebih lanjut. Pengaruh variabel operasional terhadap penyerapan anggaran dapat ditaksir dengan menggunakan model: Serapani = -0.116*Strukturali - 0.165*Perfi + 0.335*Plani + 0.054*Otoritasi Variabel perencanaan kegiatan (Plan), variabel kelemahan struktural dan sistemik (Struktural) dan variabel kinerja dan koordinasi dengan instansi lain (Perf) berpengaruh signifikan, sedangkan variabel otoritas anggaran (Otoritas) tidak berpengaruh signifikan. Variabel Struktural dan Variabel Perf berpengaruh negatif, sedangkan variabel Plan dan Variabel Otoritas berpengaruh Positif. Berdasarkan analisis penelitian untuk mengoptimalkan penyerapan anggaran, disarankan ke pemerintah untuk melakukan prioritas perbaikan pada ke empat variabel beserta indikator-indikator yang membentuknya. Sedangkan untuk peneliti lain disarankan untuk meneliti instansi lain dan menggunakan variabel-variabel yang lebih mendetail.
FISCAL DECENTRALIZATION, GROWTH AND DISPARITY AMONG REGION IN INDONESIA Rifa Surya
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 4 (2012): 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.v4i0.58

Abstract

One of the main reasons for decentralization in Indonesia was to provide every regions the same opportunity to develop themselves based on their needs. Ever since fiscal decentralization was implemented, the central government had conducted an intergovernmental transfer scheme to local governments, thereby transferring almost 30% of central government revenue to local governments. The purpose of this paper was to find evidence about the impact of fiscal decentralization in Indonesia and economic development indicators, namely growth and regional income disparity, during the period of observation, (1995–2008). The analysis was carried out using autonomy indicators, production indicators and expenditure per capita as fiscal decentralization measurement tools. A data panel approach was then implemented to find consistency in the effect of these indicators. The results showed that higher autonomy indicators which represent local government own source revenue were related to lower GDP per capita growth and higher regional income disparity after fiscal decentralization. Upgrading capacity and capability among bureaucrats at the local and central levels was recommended in order to achieve positive effects of decentralization. However, further research with comprehensive methods and fiscal decentralization measurement might still be needed to prove the precise effects of fiscal decentralization on economic development indicators in Indonesia.
INFORMASI PENDAPATAN DAN BELANJA SECARA AKRUAL “KESESUAIANNYA DENGAN PENDAPATAN DAN BEBAN DALAM LAPORAN OPERASIONAL Sri Suryanovi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 4 (2012): 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.v4i0.59

Abstract

Informasi Pendapatan dan Belanja Secara Akrual merupakan suplemen laporan keuangan tahunan Pemerintah Pusat yang dibuat berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-62/PB/2009 Tahun 2009. Dengan terbitnya PP Nomor 71 Tahun 2010, banyak pihak yang mempertanyakan apakah Informasi Pendapatan dan Belanja Secara Akrual sudah sesuai dengan pendapatan dan beban yang dilaporkan dalam laporan operasional (untuk selanjutnya disingkat LO) dan apabila belum sesuai apa yang menjadi penyebabnya. Kajian ini dimaksudkan untuk menjawab kedua pertanyaan tersebut. Dari hasil kajian diketahui, pertama, Informasi Pendapatan dan Belanja Secara Akrual belum sepenuhnya sesuai dengan pendapatan dan beban yang dilaporkan dalam LO. Hal ini disebabkan karena potensi perbedaan antara keduanya cukup besar. Kedua, perbedaan antara informasi pendapatan secara akrual dengan pendapatan LO dapat terjadi karena adanya saldo pendapatan ditangguhkan dan penjualan aset tetap. Ketiga, perbedaan antara informasi belanja secara akrual dengan beban dapat terjadi karena adanya pembelian aset tetap; adanya saldo belanja modal yang masih harus dibayar; adanya saldo belanja modal dibayar di muka; adanya penyusutan aset tetap; adanya saldo persediaan; adanya belanja barang untuk pengesahan persediaan dari hibah dan belanja modal untuk pengesahan aset tetap/aset lainnya dari hibah.
FAKTOR-FAKTOR YANG MEMPENGARUHI YIELD SUKUK NEGARA RITEL SERI SR001 DI PASAR SEKUNDER TAHUN 2009-2011 Hardo Wibowo; Wawan Sugiyarto
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 4 (2012): 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.v4i0.60

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari inflasi, kurs, dan tingkat suku bunga Sertifikat Bank Indonesia (SBI) terhadap variabel dependen yaitu yield Sukuk Negara Ritel seri SR001 di pasar sekunder. Penelitian ini menggunakan metode analisis regresi linier berganda. Penelitian ini mengolah data secara bulanan dengan urutan waktu atau time series dari Februari 2009 sampai dengan November 2011. Hasil penelitian menunjukkan bahwa variabel inflasi berpengaruh negatif yakni jika mengalami kenaikan 1%, maka yield SR001 di pasar sekunder akan turun sebesar 0.00311, variabel kurs berpengaruh positif yakni jika mengalami kenaikan 1%, maka yield SR001 di pasar sekunder akan naik sebesar 0.00002, sedangkan variabel SBI berpengaruh negatif yakni jika mengalami kenaikan 1%, maka yield SR001 di pasar sekunder akan turun sebesar 0.00282.
DRY-PORT DEVELOPMENT TO SUPPORT DISTRIBUTION CHAINS OF EXPORT-IMPORT COMMODITIES IN INDONESIA Johannes Anwar; Sutanto Soehodno
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (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

Abstract

This research discusses on study undertaken for improving the distribution chains of export-import commodities in indonesia. As for capacity, the existing Tanjung Priok Port has reached its crucial capacity to serve such commodities whilst surrounding land-use has already been dense with city development, it seems impossible to increase its capacity. Two possibilities stand for such capacity improvement are to develop other port at different point or to develop dry-port away but closer to industrial estate as focal point. A study for the latter, therefore, is undertaken to figure out the feasibility. Lemah Abang- Bekasi, an area of neighboring city of Jakarta, as proposed focal point is analyzed as spot of dry-port. This area is within the industrial estates whereas upstream of export-import commodity flows. This study conduct as market research comprising of three steps of following analyses, namely : analysis of existing or identified problems, formulation of export-import model for its projection and market perception on proposed dry-port development, especially related to price sensitivity, comparative and competitive advantages, as well as sound transportation. In conclusion, study has revealed, through sequences of analyses, that dry-port development at Lemah Abang has competitive and adventageous values in supporting Tanjung Priok port in export-import commodities handling.'
Pengujian Tingkat Kepatuhan Pembayaran Pajak Penghasilan Wajib Pajak Orang Pribadi Non Karyawan Kristian Agung Prasetyo
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (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

Abstract

In a tax sytem where taxpayers activerly report, calculate, and ultimately pay their own taxes, it is clear that tax cheating is always a problem. As a result, extensive works on this topic have been made. We can see for instance the standard ecenometrical model developed by Allingham and Sadmo. These writers, ion aessence, argue that a taxpayer faces as dilemma whether he will report all or part of this icome at the time af tax return lodgment. The decision would depend on several factors but mainly they are the probability pf detection and the amount of penalty rate. a decision to cheat would be taken if its possible risks are lower than the benefits. This research looksat the same tofic for individual no-employee taxpayers in Tangerang. The results generally show that these taxpayers tend to pay tax lower in its proportion of their gross income. The analysis also reveals that midldle income taxpayers are more likely to engange in tax-cheating game while taxpayers that belong to the lower and higher the income, the lower groups are less likely to do so in general, howewer, the higher the income, the lower the amount of taxes that they pay relative to their gross income . This is consistent with the theory predicition as long as the relative risk aversion decreases with income.
THIS ANALYSIS OF THE EFFECT OF TAX REVENUE SHARING TO THE CONVERGENCE OF LOCAL ECONOMIC GROWTH Boby Wijonarko
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This scientific article analyzed the correlation of tax revenue sharing and other factors to local regions economic growth convergence in java and bali. It was based on the fact that role of tax became more significant to state revenue because almost 70% of state revenue was yield by tax in 2001. Since Indonesia goverment implement fiscal decentralization, central goverment made tax revenue sharing transfer form. The transfer of tax revenue sharing made the local regions economic growth increase . beside that, there were other factors that had an important role to increase local regions economic growth such as society education quality, society saving, physical capital(house), and the effectiveness and effieciency of development expenditure allocation. If local goverment(regency and city) could control those factors, so the high level local economic growth convergence could be achieved. Based on the cross-section data analysis in 2001 and used OLS model, tax revenue sharing had positive effect to the economic growth of regency and city in java and bali. Unfortunately, this effect could not create economic growth convergence because tax revenue sharing had only significant effect to city growth. Beside that, the poorer local goverment could not control the supporting factor of economic growth escalation so that the effective and efficient tax policy and the amprovement of local governance in order to achieve the local regions economic growth convergence .
ERSTIMATING INDONESIA'S CORPORATE INCOME TAX POTENTIAL 2006-2010 Reko Anjariadi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (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

Abstract

Indonesia's tax ratio is low compared to other countries. the importance of tax is unarguable. Currently, tax revenue contributes 70% of the state budget. it is necessary to know how large the tax potential from the indonesian economy actuallyis. Since corporate income tax is the highest contributor of tax revenue , it is important to calculate the tax potential using many diffrent approaches. This study tries to give alternatives in estimating the corporate income tax potential by using input-output analyses. an operating surplus in the input-output table is considered as a proxy af taxable income. By using impact analysis and the leontief inverse, the author forecasts an operating surplus for years 2006-2010 based the 2005 input-output table. Another important tool is an adjusment on the effective tax rate , since it is unrealistic if using statutory tax. Furthermore, there are several main sectors that still have room for collecting taxes as follows: processingsectors, financial and real estate sectors, transfortationand communication sectors, trade hotel and restaurant sectors non oil and gas mining sectors, and other services sectors . This study proposes that indonesia has the potential to achieve a higher tax ratio in the near future

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