Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
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.
Articles
141 Documents
<![CDATA[OIL PRICE SHOCK : ITS TRANSMISSION AND EFFECT TO THE INDONESIA'S ECONOMY ]]>
<![CDATA[Dedy Sunaryo]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 6 No 2 (2013): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Penelitian ini mengkaji dampak perubahan harga minyak terhadap variabel ekonomi khususnya harga produsen , harga konsumen (Inflasi), dan produksi industri di indonesia . Penelitian ini menggunakan metode ARDL dan VAR untuk menghitung akumulasi efek dari perubahan harga minyak dan variabel yang terkait dengan efek tersebut . hasil penelitian ini menunjukkan bahwa variasi dari akumulasi efek tersebut ternyata lebioh disebabkan oleh perubahan dari variabel Harga produsen, harga konsumen (inflasi), dan produksi industri itu sendiri. Efek dari perubahan harga minyak cukup rendah yang kemungkinan besar disebabkan karena kebijakan subsidi yang dikombinasikan dengan stuktur biaya perusahaan , besarnya porsi makanan dalam perhitungan inflasi, dan perubahan nilai tukar.]]>
<![CDATA[ANALISIS DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN DI INDONESIA ]]>
<![CDATA[Asrul Hidayat]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[This study analyzed the impact of changes in income tax on tax rates taxable income and tax ratio and made recommendations for changes of individual income taxes rates, the study was conducted by using comparative method oftax ratio and taxable income before and after the change in income tax rates. To ensure that the tax rate is the main variable that affects income tax revenue, the author used regression method. The result showed that the reduction in income tax rates caused tax ratio fell, while taxable income rose. In order to optimize tax cpllection efforts, this study recommended reduction of tax relief. This policy would certainly be a burden to the low-income individual taxpayers. Howewer, to minimize the impact, the study recommended changes in taxable income layers and individual income tax rates in each of the layers. Layers changes were also intended to obtain a more optimal tax revenue from high income individual taxpayers. The results showed that the recommended individual income tax rate could increase the individual income tax revenue.]]>
<![CDATA[ANALISIS PENGARUH DESENTRALISASI FISKAL TERHADAP AKSESABILITAS PENDIDIKAN DI INDONESIA PERIODE SEBELUM DAN SETELAH DESENTRALISASI FISKAL ]]>
<![CDATA[Dayu Larasati]]>;
<![CDATA[Hendra Saputra]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Fiscal decentralization carried out with the belief that local government understand the needs of people in the region better than the central government does. With a policy of fiscal decentralization, local government are expected to achieve a more equitable social welfare. This research was conducted because of the increasing demands of society that the government should pay attention to their needs, especially education that is now a major requirement for the community and even falls into one of national priorities . The conclusions of this study are : 1 increased own source revenue (PAD), general purpose grant (DAU) and special purpose grant (DAK) of education can increase educational spending by district/municipality local government ; 2. Increase spending on education by district/municipality local government can improve the accessibility of education by the public 3. The welfare of district/municipality can increase educational spending by district/municipality local government and accessibility of public education ; 4. In rich district/municipality, the increase in local government education spending has greater effect on increasing accesibility of public education than in poor district/municipality; 5. Fiscal decentralization policy can improve the accessibility of education by the community.]]>
<![CDATA[PERBANDINGAN MODEL MANAJEMEN SALDO KAS PEMERINTAH (STUDI KASUS PADA SALDO KAS PEMERINTAH INDONESIA TAHUN 2009) ]]>
<![CDATA[Eko Sumando]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[The purpose of this study is to examine the feasibility of the government cash balance management model based on best practice in an article by Yibin Mu (2006), namely : simple management and active management. This study intends to find out which of this two model that are able to generate a lower total cost of holding cash. The Miller-Orr model for cash management are used to simulate the active management model. The result is active management are able to generate lower opportunity cost of holding cash than simple management but generate higher trading cost. Application of active cash balance management model throught the simulation of Miller-Orr model is unable to generate the optimal target cash balance that can minimize the total cost of holding cash.]]>
<![CDATA[ANALISIS TINGKAT RESIKO SISTEMIK DAN KETERKAITAN FINANSIAL PERBANKAN DI INDONESIA ]]>
<![CDATA[Aprisal W. Malale]]>;
<![CDATA[Dony Abdul Chalid]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[This article aims to Analyze the level of sistemic risk in the banking sector of indonesia to see trade linkages and value of the shares of the banks in indonesia . The study was conducted on 16 banks whose shares are actively traded on the indonesia stock exchange, by using quantile regression with CoVar research model. The measurement result and systemic risk analysis showed that the the majority of individual banks provide additional contributions to the overall concluded that the individual risk of a banks that is conditioned to the risk of other bank generates additional diverse risks. It is confirmed that when a bank experiencing distries, this condition does not necessarily provide additional individual risk to other banks. Based on these results, it is suggested to the government to carry out special supervision by OJK to banks with high systemic risk contrubution and strong and strong financial linkages with other banks by monitoring the movement of its shares.]]>
<![CDATA[EMPLOYEE PERCEPTIONS OF WHISTLEBLOWING SYSTEM, ETHICS CODE AND VALUES : EMPIRICAL EVIDANCE FROM THE DIRECTORATE GENERAL OF TAXES ]]>
<![CDATA[Prima Kusuma Sumantri]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui tingkat kesadaran pegawai tentang sistem whistleblowing, kode etik serta nilai-nilai yang dianut Direktorat Jendral Pajak (DJP), penilaian pegawai terhadap sistem perlindungan terhadap pelapor dan keuarganya dan tindak lanjut pelaporan tersebut, bentuk penghargaan yang dipilih pelapor serta pendapat pegawai DJP atas keberadaan sistem whistlebowing yang diterapkan di DJP di indonesia. Penelitian ini melibatkan responden yang merupakan pegawai DJP, yang bekerja diakntor wilayah , dan kantor pelayanan pajak. Data yang diperoleh melalui kuisoner dianalisa dan dibarengi dengan penelitian kepustakaan dengan metode kualitatif . penelitian kepustakaan berupa penelaahan literatur sebagai dasar pembuatan data kuisoner. Penarikan kesimpulan serta penelitian lebih lanjut tentang sistem pelaporan pelanggaran di DJP. Penelitian ini menyimpulkan bahwa responden memiliki kesadaran yang tinggi terhadap sistem whistleblowing. Eksistensi dari sistem whistleblowing di DJP ini dipandang oleh responden akan memberikan efek positif dimasa yang akan datang , namun demikian perlu pemahaman yang lebih lanjut bahwa dasar penilaian perilaku pegawai adalah kode etik dan nilai-nilai kementerian keuangan serta rendahnya keyakinan responden terhadap perlindungan untuk pelapor dalam sistem whistleblowing di DJP. Terhadap hal tersebut, beberapa temuan dari studi dibahas di bagian akhir penelitian ini.]]>
<![CDATA[PROSIKLIKALITAS SEKTOR PERBANKAN DAN FAKTOR FAKTOR YANG MEMPENGARUHI ]]>
<![CDATA[G.A. Diah Utari]]>;
<![CDATA[Trinil Arimurti]]>;
<![CDATA[Ina Nurmalia Kurniawati]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 5 (2012): Jurnal BPPK (Printed Version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Procyclicality of bank’s credit local is a logical consequence of a process by which the financial sector finances economic growth. Bank’s will lend higher when the economy in boomin and will reduce lending on the opposite conditions. Excessive procyclicality potentially cause instability in the financial sector. This study aims to analyze the extent to which procyclicality of credit occured in the banking sector and analyze the factors that could potentially increase the procyclicality condotion. We used monthly series data from 2000 to 2012 and monthly 86 panel data bank since 2007 until 2010. The aggregate monthly data series were tested using simple regression equation and VAR while panel data are tested using panel data regression. Empirical result indicate the presence of procyclicality. Procyclicalityeffect tends to be stronger in periods of expansion than in contraction period. Bank’s procyclicality behavior is influenced by macro variables ( economic growth), the tendency of bank’s to rely on colleteral in credit assement, the level of banks risk, the condition of capital, banks size and ownership of banks( foreign banks and domestic banks)]]>
<![CDATA[EXPORT PERFORMANCE DEVELOPMENT OF INDONESIA'S TEXTILLE AND APPAREL PRODUCT : A COMPARATIVE ADVANTAGE STUDY ]]>
<![CDATA[Moudy Hermawan]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 5 (2012): Jurnal BPPK (Printed Version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Faktor-faktor yang mempengaruhi kinerja ekpor pada industri manufaktur telah menjadi topik sentral dalam studi dibidang organisasi industri maupun ekonomi industri. Telah banyak studi empiris maupun teoritis yang berupaya menjawab pertanyaan mengenai penyebab negara-negara saling berdagang satu sama lain, mulai dari teori klasik keunggulan absolute dan keunggulan kooparatif sampai dengan teori neo klasik dan teori perdagangan internasional modern. Penelitian ini menggunakan penelitian deskriptif dan analisis dinamika perkembangan keunggulan komporatif (Harmonic Mass Index) untuk mengetahui perkembangan kinerja ekpor dan keunggulan komparatif khususnya industri tekstil dan produk tekstil (TPT) di Indonesia. Hasil penelitian ini menunjukkan penurunan kinerja ekspor yang disebabkan kehilangan keunggulan komparatif . Analisis dinamik menunjukkan tidak terjadi perubahan yang signifikan atas keunggulan komparatif sejak tahun 1990an , dimana periode tersebut merupakan kebangkitan industri TPT. Disamping itu, tidak terjadi kemajuan dibidang spesialisasi ekspor didalam industri TPT, yang di tunjukkan oleh fakta bahwa komposisi produk TPT yang memiliki keunggulan komparatif (dan yang tidak memiliki) tidak mengalami perubahan banyak selama 1989-2010.]]>
<![CDATA[KARAKTERISTIK DAN PREFERENSI WISATAWAN MANCANEGARA SERTA PRIORITAS KEBIJAKAN PEMERINTAH SEBAGAI BAHAN ACUAN PENGEMBANGAN INVESTASI DI BALI ]]>
<![CDATA[M.Th. Anitawati]]>;
<![CDATA[Agni Alam Awirya]]>;
<![CDATA[Rani Setyodewanti]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 5 (2012): Jurnal BPPK (Printed Version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[As a famous tourist destination, Bali has to keep doing the development and improvement of tourism facilities and infrastructures in order to remain attractive fo tourists. In doing so, it is needed funds from investors. Investment in the tourism sector has to consider government support and needs of tourists. The study used data from 235 foreign tourists (tourists) in Bali and 5 Policy Makers Which Interviewed to determine their perceptions about tourism development in Bali. Factor analysis and AHP show that comport and security are important factors for travelers. Therefore, investement in the hospitality sector still has a good chance . Substantial funds are needed to develop convinient and affordable transportation. Combination of perceptions between tourists and policy makers gives greater opportunity for investors to develop not only coastal tourism but also culture tourism.]]>
<![CDATA[EMPLOYEE PERCEPTIONS AND SUPPORTS FOR CHANGES IN PUBLIC SECTOR : EMPIRICAL EVIDENCE FROM THE DIRECTORATE GENERAL OF TREASURY MINISTRY OF FINANCE IN INDONESIA ]]>
<![CDATA[Agustinus Prasetyo]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 5 (2012): Jurnal BPPK (Printed Version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pendapat pegawai terhadap kebijakan perubahan yang diterapkan Direktorat Jendral Perbendahaaraan Kementerian Keuangan di Indonesia . Penelitian ini melibatkan responden yang merupakan pegawai Direktorat Jendral Perbendaharaan, yang bekerja dikantor pusat, kanwil, dan kantor daerah ( Kantor Pelayanan Perbendaharaan Negara), data yang diperoleh melalui wawancara, kuisoner, observasi, dan diskusi non-formal dianalisa dengan metode kualitatif . Literatur tentang perubahan di sector public dibahas dalam artikel ini sebagai dasar untuk diskusi tentang perubahan yang diterapkan di Ditjen Perbendaharaan. Penelitian ini menyimpulkan bahwa sebanyak 81% responden mendukung dilakukannya perubahan. Strategi perubahan yang diterapkan diapandang positif bagi pegawai, organisasi dan penerima layanan, namun dalam pelaksaannya ada yang berdampak kurang baik bagi pegawai. Terhadap hal tersebut, masukan responden dibahas di bagian akhir laporan penelitian ini.]]>
