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[PENGENDALIAN KUALITAS BIDANG PENDIDIKAN DAN PELATIHAN ]]>
<![CDATA[Renny Sukmono]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[THE ENDOGENEITY OF OIL PRICE SHOCKS AND THEIR EFFECTS ON INDONESIA : A STRUCTURAL VECTOR AUTOREGRESSION MODEL ]]>
<![CDATA[Alfan Mansur]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[ANALISIS FAKTOR FUNDAMENTAL DAN IMBAL HASIL SAHAM PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Muhammad Agusalim]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Performance of insurance companies listed on the Indonesia Stock Exchange are Shown in the financial statement of the company, will show the fundamentals of the company that will asisst investors in making an investment decision. The purpose of this study was to determine and analyze: (1). Conditions of fundamental factors and stock return of insurance companies in the Indonesia Stock Exchange, (2). The fundamental factor that could determine the movement of the stock returns of insurance companies in the Indonesiaq Stock Exchange. This study was conducted over 6 monts, conducted in the Indonesia Stock Exchange. The study population by 10 Insurance companies listed on the Indonesia Stock Exchange . samples are 9 companies. This research is a quantitative research. Source of data is secondary data. The method of analysis is descriptive analysis and regression analysis and regression analysis to test classic assumptions. The result showed that : Coefficient of earning pershare (EPS) of 0.335 with sig. 0.020<0.05. the first hypothesis of the part one (H1.a) whichreads earnings pershare be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange Accepted. Current ratio coefficient of 0.075 wiyh sig. 0.026<0.05 The first hipothesisof the part two (H1.b)which reads the current ratio can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange accepted. The coefficient of the return on assets amounted to 0.093 with sig. 0.019<0.05. the first hypothesis of the part three (H1.c) which reads return on assets may be the deciding factor in the coefficient of the return of insurance companies in Indonesia Stock Exchange accepted. Coefficient book value of 0.135 with sig. 0.353>0.05. The first hypothesis of the part four (H1.d)which reads the book value can be a deciding factor in the movement of the stock return of insurance companies in Indonesia Stock Exchange rejected. Price earning ratio coefficient of 0.003 with sig. 0.362>0.05 The first hypothesis of the part five (H1.e) which reads price earning ratio can be adeciding factor in the movement of the stock return of insurance companies in Indonesia Stock Exchange rejected. Debt to Equity Ratio of 0.224 with sign. 0.010<0.05. The first hypothesis of the part six (H1.f) which reads the Debt to Equity Ratio can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange accepted. Size coefficient of 0.285 with sign. 0.186>0.05. The first hypothesis of the part seven (H1.g) which reads the size can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange rejected. The conclucions of this study are : The average debt-equity ratio of insurance companies in the Indonesia Stock Exchange is greatest in 2013 and the smallest was in 2009. The average size of insurance companies in the Indonesia Stock Exchange is greatest in 2014 and most little was in 2009. The average return of the stock of insurance companies in Indonesia Stock Exchange is greatest in 2009 and the smallest was in 2011. Earnings pershare , the current ratio , return on asset and debt equity ratio can be the deciding factor the movement of the stock return. Can be deciding factor stock return movement. Book value, price-earnings ratio and size can not be adecisive factor stock return movement of insurance companies in the Indonesia Stock Exchange.]]>
<![CDATA[DEVELOPING EASTERN : INDONESIA CUSTOMS PRE-INSPECTION FACILITY IN DARWIN, A FAILED STORY ? ]]>
<![CDATA[Afriansyah Darwin]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study will describe the background of indonesian Customs pre-inspection facility in darwin (ICPIF), the Implementation of the tasks carried out by the official from time to time and try to indentify the causes resulted in the ICPIF break-off. The research conducted by field research and literature study. The objective of ICPIF was to facilitate preinspection on goods to be exported from port or airport at darwin to any port in Indonesia except those located in island of java and Sumatra. Customs Officials had carried this Facility since August 2002. Since then, it is recorded that the exporters and exportations utilize the facility is up and down . After the deferral period, which lasted more than one year ( October 2013 until December 2014), the facility is now no longer establized. The shut-up happened due to slacking the used of the study recommed the ministry of finance and directorate General of Customs and Excise to further study the possibility of commencing preinspection coorperation with neighboring countries to expedite the flow of import goods in the port of destination . This activity will also reduce the dwell time of import goods.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Adelia Pramita Sari]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research to analyze the effect audit findings, the follow up of examination result and quality of human resources on the audit opinion with disclosure level of financial statements of the ministries /Instutitions as intervening variable . The quality of human resources variable consist of the capacity of the operator’s financial statement and the educational background of the leadership ministries/instutitions. In addition, this study also analyzes trend diclosure level of financial statements during 2010-2013 . The samples of this research were 74 ministries / Instutitions. Analysis data technical that used in this research is lag effect with ordinary least square for model 1 and ordered logistic for model 2 . the result showed that the audit findings , the folow up of examination result, the capacity of the operator’s financial statements. Howewer, the educational background of the leadership ministries/institutions are proved to have no effect on the audit opinion with the diclosure level of financial statements as intervening variable.]]>
<![CDATA[INFLASI DI PROVINSI SULAWESI SELATAN: ANALISIS HUBUNGAN DINAMIS INFLASI KOMODITAS BARANG/JASA ]]>
<![CDATA[Azwar Azwar]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study is aimed at analyzing the interaction and dynamic corellation among inflation of commodity groups of goods and service by observing their pattern of inflation rate in south sulawesi. Using quarterly data from bank Indonesia From 2006 to 2015 lll, This study is conducted to make estimation by applying vector Auto Regression (VAR) with test of impluse response function (IRF) and Variance Decomposition (VD). The result of the study shows that inflation rate commodity groupsnof goods and service in south sulawesi has some interaction and dynamic corelation affecting each other. The change of inflation rate of groups of prapared food, beverages . cigarette and tabacco is dominantly affected by the change within these groups and other groups such as groups of goods ingredient, clothing, transfortation, and monetary service.]]>
<![CDATA[MACROECONOMIC LINKAGE OF CONSUMER CONFIDENCE IN INDONESIA ]]>
<![CDATA[Jagat Prirayani]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Study ini meneliti mengenai hubungan makroekonomi kepercayaan konsumen di Indonesia, yaitu untuk mengetahui apakah kepercayaan konsumen dapat dijelaskan oleh variabel makroekonomi dimasa lalu serta memiliki kemampuan prediksi terhadap kondisi ekonomi Indonesia dimasa depan. Studi ini dilakukan dengan menggunakan variabel makroekonomi meliputi indeks kepercayaan konsumen (CCI), Inflasi , pertumbuhan GDP, Nilai tukar , BI rate dan harga saham gabungan dengan periode bulanan selama januari 2001-Desember 2015. Data diolah dengan menggunakan metode Vector Autoregression (VAR). Hasil penelitian menunjukkan bahwa tanpa menganggap variabel lain konstan, CCI terkointegrasi dengan inflasi dan harga saham. Hasil juga menunjukkan adanya kausalitas CCI terhadap inflasi, BI rate dan harga saham. Namun saat selluruh variabel berinteraksi bersama sama hanya hubungan kausallitas CCI pada lag 2 tehadap BI rate yang tetap bertahan . Model menunjukkan bahwa kepercayaan konsumen di Indonesia tidak mampu dijelaskan oleh variabel macroekonomi dimasa lalu namun memiliki kemampuan prediksi terhadap perubahan BI rate dimasa depan . Akan tetapi besarnya kon]]>
<![CDATA[PENGARUH EKONOMI MAKRO DALAM PERGERAKAN NILAI TUKAR RUPIAH ]]>
<![CDATA[Pihri Buhaerah]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper examines empirically the impact of key macroeconomic variables on Exchange rate Fluctuation in Indonesia for the period 200Q1-2015Q2by using error correction model (ECM)to achieve the objective of this study , data was collected from secondary sources and various econometric analysis such as unit root test, Engle and Granger cointegration test, error corection ( ECM) were employed. Engle and Granger conitegration test shows that there is along run relationship cointegration between certain key macroeconomic variables and nominal exchange rate. Error correction model shows that share prices index and external debt have significant effect on nominal exchange rate in the short-run. Interestingly, official reserve assets and oil price as well as share price index have negative realtionship with nominal exchange rate. In contrast, external debt and trade deficit affect rupiah against US Dollar positively. Therefore , Indonesian Fiscal, monetary, and financial authorities should be more focused on increasing share index and reducing external debt in the short-run rather than focusing on improving trade balance or increasing official reserve assets.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TINDAKAN PAJAK AGRESIF ]]>
<![CDATA[Listyo Cahyo Purnomo]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Based on APBNP-2015 , tax contributes about 70 percent of states revenue. In the other side, Tax is a significant cost of business. Based on this, many companies are trying to reduce the cost of the tax though tax planning. This study aims to determine the effect of coorporate ownership and tax aggresiveness, based on sample of LQ45 firms in IDX from 2010 to 2014. This study use Effective tax rate (ETR) as measurement of tax aggresiveness. The result of this study : (1) a negative significant relationship between tax aggresiveness and family ownership ;(2) a positive significant relationship between tax aggresiveness and government ownership; (3) and no significant relationship in foreign ownership. Negative sign of ETR indicates that the family ownership are more aggresiveness in tax planning.]]>
<![CDATA[ANALISIS KAPASITAS FISKAL TUJUH DAERAH PROVINSI BARU ]]>
<![CDATA[Juli Panglima Saragih]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 2 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Regional autonomy policy that enacted since 2001 has resulted 7 new provinces in Indonesia The consequense is those seven provinces require transfer budget from national government to finance the tasks and authorities assigned as well as development program in the respective provinces. Since it was formed to date, fiscal capacity in 7 provinces expect Banten, are still not able to meet the increased needs of expenditure every year. Its is still very dependent on the fiscal transfer as sources of income because of its own revenue such as PAD still low. This research uses descriptive method-analysis with secondary data analysis that are relevant to the topics discussed, and using the concept of fiscal capacity in the framework of the fiscal decentralization theory. The result of this qualitative research explained that the fiscal capacity index (Indexs kapasitas Fiskal) is high retrieved in 4 Provincies namely Bangka Belitung ; West papua, Riau Provincies and North Maluku. While the index is being retrieved low fiscal capacity index exist on the gorontalo and West Sulawesi provincies. Good fiscal capacity with high index does not guarantee the poor population in the area is reduced, as West Papua and Riau populations that are still relatively lareg in number. In addition , Banten provincies with the PAD is very high compared to other provincies, Still has a large population of the poor. But, overall the transfer fiscal from national government recognized very helpful the fiscal capacity of the those 7 provincies above.]]>
