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INDONESIA
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
ISSN : 25272721     EISSN : 26224399     DOI : -
Core Subject : Economy,
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik (ITRev) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian dan pemikiran di bidang Perbendaharaan, Keuangan Negara, dan Kebijakan Publik. ITRev diterbitkan oleh Direktorat Jenderal Perbendaharaan, Kementerian Keuangan berdasarkan Surat Keputusan Direktur Jenderal Perbendaharaan No. KEP-269/PB/2016. ITRev memiliki 2 (dua) jenis ISSN (International Standard Serial Number) yaitu cetak dengan nomor p-ISSN adalah 2527-2721 dan online dengan nomor e-ISSN adalah 2622-4399. ITRev diterbitkan pertama kali pada tahun 2016 secara periodik dengan masa terbit empat kali setahun.
Arjuna Subject : -
Articles 225 Documents
Optimalisasi Penerimaan Negara dari Cukai Minuman Mengandung Etil Alkohol: Analisis Data Mikro Mohtar Rasyid
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 2 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.192 KB) | DOI: 10.33105/itrev.v5i2.214

Abstract

This study aims to evaluate the potential government revenue from alcoholic baverages (MMEA) excise. To measure the potential revenue from MMEA, this study uses a micro consumption database of household consumption for MMEA published by the Central Statistics Agency (BPS) in the SUSENAS. Data on consumption of MMEA is converted in standard units (liters) and multiplied by the new excise tax rate. The estimation results of excise receipts from MMEA indicate that the magnitude of the potential for excise duty can reach around IDR 9 Trillion. While the actual state revenue from MMEA excise is still in the range of IDR 5 to 6 Trillion. This finding indicates that Indonesia’s current MMEA excise tax revenue is relatively unoptimal. Some major suggestions conveyed in this study are:(a) the need to increase enforcement efforts so that excise violations can be minimized;, and (b) the need to introduce traditional MMEA into the MMEA excise scheme so that the excise control function for alcoholic drinks can be further improved.
Potensi dan Strategi Penerbitan Blue Sukuk Eri Hariyanto
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 2 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.844 KB) | DOI: 10.33105/itrev.v5i2.216

Abstract

The implementation of a deficit budget policy encourages the government to innovate sources of financing. Among these innovations is the issuance of Sukuk Negara. The role of the Sukuk Negara to be encouraged in order to make a greater contribution to development. On the other side the Government is also faced with realizing the Sustainable Development Goals (SDGs) in 2030. One of the seventeen development goals is to protect marine resources. The challenges of sustainable development on the other hand become an opportunity for the Government to develop financing instruments for the marine sector. This challenge is an opportunity for the issuance of Blue Sukuk. Researchers examined the opportunity for the issuance of Blue Sukuk by using two methods, namely Regulatory Impact Analysis (RIA) and Strength Weakness Opportunity and Threat (SWOT) Analysis. Comparison of benefits and costs in the RIA method resulting in values> 1 means that the issuance of Blue Sukuk is feasible. While the SWOT analysis shows the strength and opportunity are more dominant than other factors. Based on this, the strategy to be implemented is to identify the absorption capacity of domestic and global financial markets to find out the potential of Blue Sukuk investors.
Inefisiensi Belanja Pemerintah Daerah di Indonesia: Pendekatan DEA dan Regresi Logit Roosemarina Anggraini Rambe
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i4.175

Abstract

Tujuan penelitian ini adalah untuk mengukur Tujuan penelitian ini adalah untuk mengukur (1) efisiensi relatif penggunaan belanja seluruh pemerintah daerah setiap provinsi di Sumatera, dan (2) efisiensi relatif penggunaan belanja pemerintah kabupaten/kota di provinsi di Sumatera tahun 2016. Input yang digunakan ada dua, yaitu belanja langsung per kapita dan belanja tidak langsung per kapita. Output yang dipakai adalah IPM. Metode pengukuran efisiensi yang digunakan adalah Data Envelopment Analysis (DEA), dengan output oriented model berdasarkan variable return to scale (VRS). Hasil penelitian menunjukkan bahwa hanya dua provinsi yang relatif efisien, yaitu Kepulauan Riau dan Bangka Belitung. Kepulauan Riau menjadi provinsi yang relatif paling efisien, sebaliknya Lampung adalah provinsi yang paling tidak efisien. Sementara itu, dalam kategori pemerintah kabupaten/kota yang efisien dalam setiap provinsi, jumlah pemerintah kabupaten/kota yang relatif efisien bervariasi, hanya berkisar 1-5 pemerintah kabupaten/kota. Agar dapat mencapai relatif efisien, pemerintah daerah yang tidak efisien seharusnya meningkatkan IPM seperti yang telah dicapai oleh peer masing-masing.
Partisipasi masyarakat dalam perencanaan APBDes Sasakpanjang Kecamatan Tajurhalang Kabupaten Bogor Heru Cahyono; Kurniasih Mufidayati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 2 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i2.176

Abstract

Community participation in the formulation of APBDes is one of the determining factors for villages in achieving the autonomy and prosperity since the law number 6 of 2014 concerning Villages was issued. How Sasakpanjang villagers participate in APBDes formulation is an issue that wants to be clarified through this research. Knowing this can be used to improving policy in the APBDes planning. This study uses the participation ladder from Arnstein. Combined with participatory budgeting theory by Wampler.Method of this study uses a qualitative approach with a descriptive carried out in Sasakpanjang Village, Bogor Regency. The informants in this study were selected purposively. The sample of data sources chosen purposively. Data collection is done through document review and in-depth interviews. Analysis and test of the validity of the data is done through, coding and categorization interview transcripts, interim conclusions, triangulation/crosscheck, and final conclusions. This study has resulted that quality of community participation in Sasakpanjang village at the damping level in the tokenism degree. Communities have begun to have an influence on the APBDes policy, but its nature is still artificial, and has not been able to control the APBDes policy. The inhibiting factors include, weak village government institutions, lack of leadership, and community characteristics. Therefore, village assistance needs to be reoriented. Abstrak Partisipasi masyarakat dalam perumusan kebijakan Anggaran Pendapatan dan Belanja Desa (APBDes) menjadi salah satu faktor yang menentukan bagi desa dalam mencapai kemandirian dan kesejahteraannya. Penelitian ini bertujuan mengetahui bagaimana masyarakat desa Sasakpanjang berpartisipasi dalam perumusan APBDes-nya. Faktor apa yang menghambat partisipasi masyarakat penting untuk diketahui. Penelitian ini merujuk pada teori tangga partisipasi dari Arnstein dan teori penganggaran partisipatif Wempler. Metode penelitian yang digunakan kualitatif deskriptif. Data diperoleh dari telaah dokumen dan indepth interview. Kesimpulan penelitian ini, kualitas partisipasi masyarakat desa Sasakpanjang masih pada level peredaman dalam degree of tokenism. Masyarakat sudah mulai mempunyai pengaruh terhadap kebijakan APBDes, tetapi bersifat artifisial dan belum mampu mengontrol kebijakan APBDes. Faktor-faktor yang menghambat antara lain, lemahnya institusi pemerintahan desa, ketiadaan leadership, budaya masyarakat dan praktik pendampingan desa yang perlu reorientasi karena masih bersifat administratif.
Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia Tria Sandi Kurniawan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i4.178

Abstract

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study. Penelitian ini menganalisis tax ratio perusahaan pada sektor manufaktur di Indonesia. Dalam penelitian ini digunakan data mikro perusaahaan manufaktur yang bersumber dari Survei Industri Badan Pusat Statistik. Hasil analisis menunjukkan bahwa terdapat hubungan positif antara kepemilikan asing dan tax ratio pada perusahaan menengah dan kecil, hal ini berbeda dengan pada perusahaan besar dimana kapital merupakan faktor yang mempengaruhi tax ratio. Hasil analisis juga menunjukkan bahwa terdapat hubungan negatif antara profitabilitas dan tax ratio. Hal ini mengindikasikan bahwa terdapat resiko penghindaran pajak pada sektor manufaktur di Indonesia. Penelitian lebih lanjut mengungkapkan bahwa industri produk dari batu bara dan pengilangan minyak bumi serta usaha reparasi dan pemasangan mesin dan peralatan merupakan industri dengan resiko penghindaran pajak yang terbesar. Oleh karena itulah kami menyarankan agar dilakukan pemeriksaan pajak subsektoral untuk membuktikan temuan pada penelitian ini.
Dampak Desentralisasi Fiskal terhadap Konvergensi Pendapatan Perkapita antar Kabupaten/Kota di Indonesia Bonnie Permana Negara; Khoirunurrofik Khoirunurrofik
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 1 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i1.185

Abstract

Dengan menggunakan data panel 505 kabupaten/kota di Indonesia selama periode pelaksanaan desentralisasi dari tahun 2001-2017, penelitian ini bertujuan untuk menguji tentang indikasi konvergensi perekonomian antar daerah di Indonesia dan untuk mengetahui pengaruh kebijakan desentralisasi fiskal terhadap konvergensi pendapatan perkapita antar daerah di Indonesia. Indikator desentralisasi fiskal menggunakan indikator pendapatan dan indikator belanja daerah. Indikator pendapatan daerah terdiri dari pendapatatan asli daerah, dana bagi hasil, dan dana transfer. Indikator belanja daerah fokus pada belanja sektor pendidikan, sektor kesehatan, dan sektor infrastruktur. Menggunakan analisa konvergensi statis, penelitian ini menemukan bukti bahwa terjadi konvergensi pendapatan perkapita antar kabupaten/kota di Indonesia. Analisa konvergensi dinamis dengan model absolute convergence dan conditional convergence. Hasil estimasi model absolute convergence menunjukkan terjadinya konvergensi pendapatan perkapita antar kabupaten/kota di Indonesia dengan tingkat konvergensi sebesar 7 persen. Sedangkan hasil estimasi model conditional convergence menghasilkan tingkat konvergensi sebesar 19 persen ketika tenaga kerja, investasi, angka partisipasi pendidikan, dan indikator desentralisasi fiskal disertakan dalam model.
Analisis Efektivitas dan Efisiensi Penggunaan Dana Serta Dampak Terhadap Kinerja Keuangan (Studi Kasus Rumah Sakit Stroke Nasional Bukittinggi) Yulistia Yulistia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 3 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i3.187

Abstract

The purpose of this study: 1) to find out the level of effectiveness and efficiency of working capital 2) To find out financial performance 3) To determine the relationship of working capital effectiveness with financial performance. 4) To find out the relationship between working capital efficiency and financial performance. This study uses the RS Bukittinggi National Stroke as object research, with a population of financial statements observed from 2012 - 2018 and the sample used is the Total Sampling technique. The analytical method used in this study uses the analysis of Ratio, Reward Ratio for Fixed Assets and Correlation Analysis. The results showed : 1. that working capital management at Bukittinggi National Stroke Hospital had not been carried out effectively and efficiently. This can be seen that there has been a decline in financial performance in the past six years. 2. In addition there is a positive and strong relationship between the effectiveness of working capital with financial performance with a correlation interval value of 0.7114 and there is a positive and very strong relationship between working capital efficiency with financial performance with a correlation interval value of 0.871. The working capital at Bukittinggi National Stroke Hospital is used more to make payments for activities with less liquidity
Analisis Pola Penyelewengan Beban Perjalanan Dinas pada Kementerian di Indonesia Tahun 2015-2017 Dyah Setyaningrum; Irfan Jeremi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i4.189

Abstract

This study aims to analyze the pattern of official travel misappropriation, especially related to the pattern of the type of case that usually occurred, the misappropriation causes, and the follow-up process for recommendation given. The research samples are all ministries in Indonesia in the year of 2015-2017. The method used in this study is mixed method, which is a combination of quantitative and qualitative methods. The quantitative method’s purpose is to find the pattern from the type of case in general, then choosing and detailing the type of case with the greatest number of findings. The qualitative method’s purpose is to deepen the information related to the type of case studied. The result of this study shows that the type of case with the greatest findings is granting travel expenses not according to regulations. That case happened because the implementation of the functions and responsibilities of the officers who have a role in the payment and reporting process for official travel are not optimal. The solution to this problem is optimizing officers' roles through the implementation of three lines of defense.
Dampak Kebijakan Bea Masuk Tindakan Pengamanan terhadap Proteksi dan Daya Saing Produk Baja Lapis Aluminium Seng Syariful Anam; Akhmad Solikin
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 3 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i3.202

Abstract

Safeguard measures is a trade remedies policies regulated by World Trade Organization (WTO) to recover loss (injury) suffered by domestic industries as a result of liberalization in international trade, as an instrument to protect and increase competitiveness of domestic industries which are still at infant industry stage. In Indonssia, the steel industry sector is designated as a national priority so that its growth must be maintained. Meanwhile, the import surge phenomenon of flat-rolled products from iron or non-alloy steel has threatened the existence of domestic steel industries which produce similar commodities. The Indonesian government responded by setting the Safeguard Measures policy, with the hope that the industry would make structural adjustments during the imposition period so that its competitiveness could be increased. This study uses monthly import data from January 2012 to December 2018 to determine whether the Safeguard Measures has been effective as a protection instrument. To measure competitiveness, Revealed Comparative Advantage (RCA) method and Trade Specialization Index (TSI) were used. The results of this study show that the policy reduced the import of the same and similar steel products which meant it is effective as an instrument of protection. In addition, there has been an increase in competitiveness even though Indonesia is still a net importer.
An Analysis of Village Fund Implementation in Central Java Province: An Institutional Theory Approach With a Modeling Institutional Aspect Eko Nur Surachman
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 3 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i3.204

Abstract

The implementation of the fiscal decentralization concept in Indonesia has completed with the issuance of the Village Law and Village Fund Program. Nevertheless, some problems arose in the application. This study aims to map the issues and to build a relationship model based on institutional theory, using content analysis and triangle approach interviews. The study concludes that the Village Fund is profoundly affected by the coercive element that is sourced from the authority of the government to regulate and supervise the program. The coercive then influence the normative in which the regulation frame and strict implementation lead to the difficulties to fulfill the administrative requirements. It then affects the cognitive element on how to make sustain and executable planning of the Village Fund Program, which leads to poor planning, so that difficult to be executed. As it is mandatory, the program is still run improvised that makes the output utilization was low.

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