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.
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141 Documents
<![CDATA[ANALISIS MENGENAI LUBANG-LUBANG KORUPSI DI SEKTOR BEA DAN CUKAI ]]>
<![CDATA[Ari fin]]>;
<![CDATA[Arif Nugroho]]>
<![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 ]]>
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<![CDATA[Corruption in customs and excise sector full with political and economic motives, the perpetrator involvels Customs’ official and implementing officer at both central and local level. The main characteristic of corruption in the sector is to deliberately slow down or delay the document processing and inspection. This study aimed to analyzed : (i) the risks and opportunities for corruption in the sector of customs and excise ; an (ii) the prevention and eradication of corruption in the sector of customs and excise. The writer used a normative legal research method with legislation approach. In order to produce representative thought, the writer or used the relative theory approach ( deterrence ) created by cesare beccaria and Jeremy Bentham, containing a core of basic justification that the presence of a criminal lies on the objectives. The research results showed that the anti-corruption program was implemented by mapping or identification of sources of corruption. Combating corruption is not just thourgh prosecution and prevention, but a role model is highly needed.]]>
<![CDATA[FENOMENA FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH FUNGSI PENDIDIKAN DI INDONESIA ]]>
<![CDATA[Yolanda Wilda Artati]]>;
<![CDATA[Ribut Nurul Tri Wahyuni]]>
<![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 ]]>
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<![CDATA[Implementasi of regional autonomy and fiscal decentralization since 2001, have changed the pattern of education management from central government to local governments. In addtion, local governments are also required to alocate education budget about 20 percent of the total budget. Diffrences of potential areas will lead local goovernments to depend on transfers of funds from central government to reach the target of 20 percent of the total budget. It indicates flypaper effect of education spending of local governments in indonesia . This study identifyes flypaper effect of education spending of local governments by using spatial panel data model in 2011-2014. The result shows that elasticity of uncoditional grant is higher than local revenue , it can be interpeted that there is flypaper effect of education spending of local governments in Indonesia for resolving flypaper effect, local goverments can apply intensification and extensification of tax to increase of local revenue.]]>
<![CDATA[KAJIAN PERHITUNGAN DANA PENSIUN MENGGUNAKAN ACCRUED BENEFIT COST ]]>
<![CDATA[Rezzy Eko Caraka]]>
<![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 ]]>
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<![CDATA[This study aims to (i) Conduct studies and issue civil servant pension fund in Indonesia. (ii) Getting a great value of pension benefits and the present value of pension benefits, (iii) Obtain a plan termination liability and the value of actuarial liabilities. (iv)Obtain normal tuition fees in the defined benefit pension plan and to explain and illustrate the surcharge on funding defined benefit pension plan. Based on this analysis it can be concluded that the calculation of pension funds based on the age of employees is currently appointed as civil servant (y), age of employees (x), limits the retirement age of employees (r), full time of employees (t), the remaining period of the retirement (rx), and a starting salary of employees can be using the concept accured benefit Cost. The government needs to do a review of employee pension payment system should be given attention to the value of the interest rate, large pension benefits, the value of pension benefits, the value of liabilities termination plan and to consider interest rates that do not burden the state budget (APBN).]]>
<![CDATA[PENGARUH INFLASI TERHADAP IMPOR DAN EKSPOR DI PROVINSI RIAU DAN KEPULAUAN RIAU MENGGUNAKAN GENERALIZED SPATIO TIME SERIES ]]>
<![CDATA[Rezzy Eko Caraka]]>;
<![CDATA[Wawan Sugiyarto]]>;
<![CDATA[Gustriza Erda]]>;
<![CDATA[Erie Sadewo]]>
<![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 ]]>
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<![CDATA[In order to support the economy in Indonesia, the government takes the role in formulating fiscal policy, monetary or non-monetary. In addition, it is necesarry also deep concern related to inflation. This is because when inflation is high, the price of goods and services export become relatively more expensive and lead to domestic products and services can not compete with goods and services from abroad. Exports will also tend to descrease followed by an increase in imports from other countries are likely to increase . province of riau and Riau island border with malaysia and sinagpore. Geographical location adjoining give effect to the value of exports and imports Indonesia. Based on the analysis by modeling based on generalized spatio time series it was concluded that in order to control the inflation rate can be done by maintaining adequate supply and distibution of essential commodities. Lowering inflation expectations remained at a high level and perform industrial production to the maximum and do the consumption of local product.]]>
<![CDATA[PERAN BELANJA PEMERINTAH DAN HUMAN CAPITAL TERHADAP PENGANGURAN DAN KEMISKINAN DI INDONESIA ]]>
<![CDATA[Shofwatun Hasna]]>
<![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 ]]>
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<![CDATA[This study aims to analyze the performance of government spending and human capital for unemployent and poornes since six year (2010-2015). The panel model chosen is random effect, the analysis result shows that (1) The unemployement in the district is lower than in the city, and commodity of food has highest influence for the poorness; (2) The growth of government spending has positive impact to aggrerate output, even it doesn’t optimal yet, The case is the allocation for government spending is low, and the highest allocation is for sipil employment budgets; (3) Using simultant regression, Government spending and Human Development Index (HDI) have no impact to unemployment; but by using partial regression, government spending has positive impact and HDI has negative impact to unemployment; (4) Using simultant regression, government spending has positive impact and HDI has negative impact to poorness. But by using partial regression, both of them have no impact to poorness.]]>
<![CDATA[PERTUMBUHAN INKLUSIF DI PROVINSI SULAWESI SELATAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Azwar Azwar]]>
<![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 ]]>
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<![CDATA[The purpose of this research was to measure and analyze the inclusiveness of economic growth in south sulawesi and its determinants on 2011-2014 period. Using the annualy data from Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK), this research applies Social Mobility Curve Model by Anand et al (2013), poverty-equivalent Growth Rate (PEGR) model by Kasen (2010)and panel regression with fixed Effect Model (CEM) to measure and analyze the inclusiveness of economic growth and its determinant. The empirical result show that the economic growth in eastern Indonesia is not fully inclusive in agregat It can be seen from Equity Income Index (w0 indicated that the economic growth not pro poor yet. From determinant analysis, healthy index and local government expenditure partially have positive effect on index of inclusive growth. The others such as economic growth, unemployment, education and number of poor people have negative effect howewer.]]>
<![CDATA[ANALISIS PERBANDINGAN KELEMBAGAAN ADMINISTRASI PABEAN DI DUNIA ]]>
<![CDATA[Arfiansyah Darwin]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 1 (2018): Jurnal BPPK ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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DOI: 10.48108/jurnalbppk.v11i1.133
<![CDATA[Administrasi pabean adalah institusi yang bertanggung jawab dalam memproses perdagangan antar negara. Berbagai upaya telah diusahakan oleh World Customs Organization (WCO) untuk memberikan standar pelayanan kepabeanan untuk tercapainya tujuan peningkatan efektivitas dan efisiensi administrasi pabean dalam pelaksanaan tugasnya. Direktorat Jenderal Bea dan Cukai (DJBC) sebagai administrasi pabean di Indonesia, serupa dengan administrasi pabean di berbagai negara, menjalankan empat fungsi, yaitu sebagai revenue collector, community protector, trade facilitator, dan industrial assistance. Bagaimana suatu administrasi dalam memandang fungsi utamanya, menentukan bentuk kelembagaan yang dipilih. Di dunia terdapat empat bentuk kelembagaan administrasi pabean, yaitu administrasi pabean dalam bentuk Customs Agency (berdiri sendiri di bawah kepala pemerintahan), Revenue Authority (bergabung dengan institusi penerimaan lain membentuk badan tersendiri), Ministry Department (sebagai institusi di bawah suatu kementerian), atau Border Protection Service (penjaga perbatasan). Kajian ini membahas beberapa administrasi pabean di dunia yang menerapkan bentuk-bentuk kelembagaan tersebut.]]>
<![CDATA[IS THE CURSE OF NATURAL RESOURCES OCCURING IN INDONESIA? ]]>
<![CDATA[Joko Tri Haryanto]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 1 (2018): Jurnal BPPK ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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DOI: 10.48108/jurnalbppk.v11i1.152
<![CDATA[Theories explain the occurrence of natural resource curse phenomenon as a the conditions in a country has an abundance of mining sector but unsustainable patterns of development. In case of Indonesia, several studies conducted to measure natural resource curse also occurs during decentralization era. Therefore, this research conducted by analyze the performance of APBD in mining areas. By using share analysis, the highest area is East Kalimantan Province, while the lowest is NTT Province. Meanwhile, from growth, the highest area is West Java and the lowest category is Banten Province. From the quadrant analysis, four areas are in the quadrant I, seven areas in quadrant II, six areas in quadrant III and most areas in quadrant IV. This massive number of mining areas in quadrant IV shall inflict a serious note for the Central Government, could be an early indication of the emergence of natural resource curse in Indonesia.]]>
<![CDATA[Optimalisasi Peran BKPM Dalam Meningkatkan Investasi Sektor Infrastruktur Strategis Guna Mendorong Pemerataan Pembangunan ]]>
<![CDATA[Muhammad Baidarus]]>;
<![CDATA[Chintya Dewi Nimas Ayu Anggraeni]]>;
<![CDATA[Hazada Zafira Mauliza]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 1 (2018): Jurnal BPPK ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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DOI: 10.48108/jurnalbppk.v11i1.163
<![CDATA[Infrastruktur merupakan kunci penggerak ekonomi suatu bangsa. Ketersediaan infrastruktur yang memadai menjadi faktor dalam mengurangi kesenjangan antar wilayah serta mendorong pertumbuhan ekonomi yang berkelanjutan dan berkeadilan. Kebutuhan pendanaan infrastruktur Indonesia sangat besar seiring dengan meningkatnya pembangunan infrastruktur fisik dalam rangka mempermudah konektivitas antar wilayah di Indonesia. Bappenas memperkirakan kebutuhan dana untuk mencapai target pembangunan infrastruktur dalam RPJMN 2015-2019 sebesar Rp 4.796,2 triliun. Namun, keterbatasan kapasitas fiskal yang dimiliki Indonesia membuat pemerintah hanya mampu menyediakan pendanaan kurang dari setengahnya sehingga menimbulkan financial gap. Untuk memenuhi financial gap tersebut, pemerintah perlu mencari alternatif sumber pendanaan yang lain. Melalui studi literatur, salah satu alternatif untuk memenuhi financial gap tersebut yaitu melalui investasi PMA dan PMDN yang dialokasikan ke sektor infrastruktur strategis. Untuk menarik minat investor, pemerintah melalui BKPM perlu memberikan fasilitas penanaman modal khusus di bidang infrastruktur seperti fasilitas fiskal, penyederhanaan regulasi investasi sehingga akhirnya berpengaruh pada pemenuhan financial gap dalam pembangunan infrastruktur.]]>
<![CDATA[DOES CORRUPTION AFFECT POVERTY IN INDONESIA? ]]>
<![CDATA[Azwar Azwar Azwar]]>;
<![CDATA[Rahmaluddin Saragih]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 1 (2018): Jurnal BPPK ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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DOI: 10.48108/jurnalbppk.v11i1.175
<![CDATA[Corruption is likely to increase poverty because it reduces the potential income earning of the poor. Therefore, eradicating corruption is a crucial issue in the poverty reduction process. This study is set out to investigate and analyze the short and long-run relationship between corruption and poverty. It uses secondary data from World Bank and Transparency International then Autoregressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM), focuses on capability poverty using headcount poverty index during year 1995-2017. The results of study indicated that corruption have positive significant effect on the level of poverty ratio in 1% significance level In the long run. This implies that in the long run, there is relationship between corruption and poverty. In the long run, the coefficient of corruption effect implies that 1% increase in corruption would increase the poverty ratio by 1.36%. The negative implication of corruption on the life of the citizens is a major disaster in the economy and harmful to the growth and development of the citizens in particular and the economy in general. The simple pearson correlation findings also show that corruption has significant distributional consequences by affecting growth and government expenditures. High and rising corruption increases poverty by reducing the level and effectiveness of groth and social spending (education and health). For effective sustainable and management of this disaster, government should embark on policies that will reduce the level of corruption significantly so as to have positive influence on the standard of living of the citizens in terms of quality and efficient education, sound management of our natural resources, provision of good health facilities and other infrastructures that will transcend to the growth of the economy.]]>
