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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Published by Badan Pemeriksa Keuangan RI
ISSN : 24603937     EISSN : 2549452X     DOI : 10.28986/jtaken
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first published in 2015 and associated with Ikatan Akuntan Indonesia (IAI).Each submitted article will be reviewed by at least two reviewers. This journal publishes two numbers in one volume each year, with 5 articles in each number. This journal has been accredited by the Directorate General for Research Strengthening and Development, the Ministry of Research, Technology, and Higher Education, Republic of Indonesia (Peringkat 2) since year 2016 to 2020 according to the decree No. 21/E/KPT/2018.
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Search results for , issue "JTAKEN 2023: Article in Press" : 1 Documents clear
Indications of Overlapping Assistance Distribution during Covid-19 in Indonesia: The Case of Bantuan Usaha Mikro Kecil Ema Tusianti; Abdurrahman; Tigor Nirman Simanjuntak
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAKEN 2023: Article in Press
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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Abstract

In terms of protecting small and micro-scale enterprises (SMEs), the Indonesian government allocated a social protection scheme, Bantuan Produktif Usaha Mikro (BPUM), to maintain the productivity of the SME activity. This study aims to describe the BPUM distribution based on household and beneficiaries' characteristics. Using National Socio-Economic Survey 2021 and the binary logistic regression method, the result shows that BPUM tends to be allocated to beneficiaries having lower education than university level, male, using the internet, and living in urban areas. Surprisingly, BPUM is distributed to beneficiaries accessing microfinance, namely People's Business Credit (KREDIT Usaha Rakyat(KUR). In which BPUM beneficiaries supposedly are not KUR recipients. This circumstance indicates that BPUM is still not accurately distributed. On the other hand, BPUM is also distributed to households receiving other social protection programs from State Budget (APBN), Regional Revenues and Expenditures Budget (APBD), or Special Autonomy Funds. It means that the same households receive many social protection programs simultaneously. It also shows that the data is not integrated and budget allocation is not effective and efficient. This finding can be used for program evaluation. Thus, the BPUM program and its similar program can be better targeted, and budget allocation can be effectively used.

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