cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Bangun Canggih
Contact Email
jurnalbppk@gmail.com
Phone
-
Journal Mail Official
jurnalbppk@gmail.com
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
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
 5   6   7   8   9 
MODEL PREDIKSI FINANCIAL DISTRESS DENGAN BINARY LOGIT ( STUDI KASUS EMITEN JAKARTA ISLAMIC INDEX) Azwar Azwar
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 1 (2015): 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

The purpose of this research were to analyze : (i) Financial ratios choosen as predictor for financial distress prediction ; (ii) accuration rate of prediction model that formed from analysis. The data used was from resume of financial report of companies at Indonesia Stock Exchange periode of 2012-2013. This research used 23 companies of JII as samples with purposive sampling method. This research used binary logit regression analysis. The empirical result shown that the financial ratios such as Current ratio (CR), Operating profit margin (OPM) Return on Asset (ROA), Return on Equity (ROE), and yield (YLD) can be used for comparing and classifying companies to distress and non-distress group. The financial ratios such as ROA and ROE significantly can be used predition model with accuration rate of 90.9% that model also can be as early warning signal. For regulators such BEI and Otaritas Jasa Keuangan can Use it as tool for evaluating, reviewing and controlling of companies.
GOVERNMENT EXPENDITURE AND ECONOMIC GROWTH : AN EMPIRICAL STUDY IN INDONESIA Wesly Febriyanta Sinulingga
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 1 (2015): 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 mengalami pertumbuhan ekonomi yang sangat tinggi ditengah krisis ekonomi dan keuangan yang melanda Amerika Serikat dan negara-negara Eropa. Disisi lain, pengeluaran pemerintah juga menunjukkan adanya tren meningkat . Dengan menggunakan data panel dari 33 provinsi di Indonesia dalam kurun waktu 2007 sampai 2012, penelitian ini akan menggambarkan kondisi terkini pertumbuhan ekonomi dan pengeluaran pemerintah di Indonesia, mengetahui hubungan antara pengeluaran pemerintah dan pertumbuhan ekonomi, serta memformulasikan kebijakan pengeluaran yang dapat mengharmonisasikan pertumbuhan PDB, pemgurangan kemiskinan, dan kesenjangan pendapatan . Hasil dari penelitian menunjukkan bahwa pengeluaran pemerintah untuk pembangunan, atau belanja modal, seperti membangun gedung, rumah sakit, jembatan, listrik dan akses air bersih, memiliki dampak positif dan signifikan terhadap pertumbuhan ekonomi. Pengeluaran pemerintah tidak hanya meningkatkan pertumbuhan ekonomi namun dapat mengurangi kemiskinan dengan memperkuat sumber daya manusia melalui fasilitas pendidikan dan kesehatan yang lebih baik. Pertumbuhan ekonomi bergerak berlawanan dengan tingkat kemiskinan , namun sejalan dengan kesejangan pendapatan.
A SMALL MACROECONOMIC MODEL : MODELLING AND FORECASTING FOR MONETARY AND FISCAL POLICIES IN INDONESIA Heryanah Heryanah
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 1 (2015): 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

Paper ini berusaha menciptakan model macro ekonometrik dari indonesia dengan skla yang kecil. Data yang digunakan adalah data runtun waktu tahunan dari tahun 1986 sampai tahun 2011. Model yang dibentuk terdiri dari 6 persamaan “behavior” dan 1 persamaan identitas . Sementara itu model juga terdiri dari 7 variabel endogenus dan 6 variabel eksogenus. Teknik yang digunakan adalah two stage Least Square (TSLS) dengan menggunakan simultaneous equation simulation. Simulasi dinamis diujikan terhadap model secara keseluruhan dan dievaluasi dengan melihat nilai dari root mean Square Percentage Error (RMSPE). Setelah mendapat model yang sesuai dilakukan dua simulasi terhadap model yaitu dengan simulasi kebijakan fiscal dan moneter serta simulasi untuk forecasting
STRUKTUR MODEL PEMBELAJARAN PEGAWAI YANG BERPENGARUH TERHADAP KINERJA ORGANISASI ( KAJIAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA KHUSUS) Muhammad Na'im Amali
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 1 (2015): 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

Due to its strategic role, regional Office of the DGT of special jakarta is required to be able to improve its performance by improving its employees’ capabilities through sustainable learning process as part of the taxation administration reform continuosly made. This study aims to describe the learning process in the regional Office of DGT of special Jakarta ; to analyze the relationships of the stucture of the employee learning model contructed of the self-directed learning in the workplace, the process of the transformation into the organizational learning form, the knowledge management application, the innovation creation in the context of the learning organization in order to improve the organizational performance ; and to analyze whether or not there is diffrence in the structure of the employee learning model among tax office units and among groups of emloyees.
TINJAUAN UMUM ATAS TUJUH KESEPAKATAN PERDAGANGAN YANG TELAH DIIMPLEMENTASIKAN DI INDONESIA : SEBERAPA LIBERALKAH INDONESIA ? Afriansyah Darwin
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 1 (2015): 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

Our analysis try to draw up Indonesia’s position in any economic integration agreement involved, bilaterally or regionally, which are ASEAN free trade area (ASEAN Trade in Goods Agreement), ASEAN-China Free Trade Area , ASEAN-India Free Trade Area, ASEAN-Korea Free Trade Area, Indonesia -Japan Economic Partnership Agreement, ASEAN-Australia-New Zealand Free Grade Area , dan Indonesia-Pakistan Preferential Trade Agreement, the rules of Trade in goods in each agreement, and moreover to analyze preferential tariff given based on minister of finance Decrees. The research conducted by literature study. Our analyze discover two conclusion, first, Indonesia has given tarif reduction and elimination according to the modality agreed in the integration agreement. We need to analyze further whether our partner has granted us the same commitment . Seconnd, related to the operational certification procedures (OCP), our analyze recommend the ruling of OCP through Minister of Finance Decree, to strengthen legal basis of certificate of Origin’s examination by the customs officer
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

Page 7 of 15 | Total Record : 141

 5   6   7   8   9 

Filter by Year

2010 2022


Reset
Filter By Issues
All Issue Vol 15 No 2 (2022): Jurnal BPPK Vol 15 No 1 (2022): Jurnal BPPK Vol 14 No 1 (2021): Jurnal BPPK Vol 13 No 2 (2020): Jurnal BPPK Vol 13 No 1 (2020): Jurnal BPPK Vol 12 No 2 (2019): Jurnal BPPK Vol 12 No 1 (2019): Jurnal BPPK Vol 11 No 2 (2018): Jurnal BPPK Vol 11 No 1 (2018): Jurnal BPPK Vol 10 No 2 (2017): Jurnal BPPK Vol 10 No 1 (2017): Jurnal BPPK Vol 9 No 2 (2016): Jurnal BPPK (printed version) Vol 9 No 1 (2016): Jurnal BPPK (printed version) Vol 8 No 2 (2015): Jurnal BPPK (printed version) Vol 8 No 1 (2015): Jurnal BPPK (printed version) Vol 7 No 2 (2014): Jurnal BPPK (printed version) Vol 7 No 1 (2014): Jurnal BPPK (printed version) Vol 6 No 2 (2013): Jurnal BPPK (printed version) Vol 6 No 1 (2013): Jurnal BPPK (printed version) Vol 5 (2012): Jurnal BPPK (Printed Version) Vol 4 (2012): Jurnal BPPK (printed version) Vol 3 (2011): Jurnal BPPK (Printed Version) Vol 2 (2011): Jurnal BPPK (printed version) Vol 1 (2010): Jurnal BPPK (printed version) More Issue