Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
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.
Articles
225 Documents
<![CDATA[Analisis strategi Pusat Investasi Pemerintah dalam menghadapi holding ultra mikro dengan pendekatan porter’s five forces ]]>
<![CDATA[Oktavianus Oki Bagus Krisnawan]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i1.475
<![CDATA[As an entity engaged in the distribution of ultra-micro financing, Badan Layanan Umum Pusat Investasi Pemerintah (BLU PIP) has several competitors. This has an impact on conditions of high competition among these ultra microfinance providers. The competitors as referred to can be in the form of Public Service Agencies, Banks, Non-Bank Financial Institutions, or Peer-to-Peer Lending Fintech Platforms. In addition to being faced with these competitive conditions, BLU PIP is also faced with a new threat, namely the implementation of ultra micro holding carried out by PT Bank Rakyat Indonesia Tbk together with PT Pegadaian and PT Permodalan Nasional Madani. This study aims to determine the strategy analysis and strategy implementation of BLU PIP in dealing with ultra micro holdings. The analytical technique used in this research is descriptive qualitative with the Porter’s Five Forces approach. The data were obtained from document reviews and in-depth interviews. From the results of research using Porter's five analyses, it is concluded that BLU PIP has a fairly high level of value on the assessment of competitive conditions in similar industries, the threat of new entrants, the bargaining power of suppliers, and the bargaining power of buyers. Meanwhile, there is no threat to substitute products. This study recommends several things to BLU PIP, namely to focus more on initiating cooperation with new cooperatives using a direct distribution scheme, differentiating aspects of assistance to debtors, and distributing financing through direct lending mechanisms.]]>
<![CDATA[Pengaruh kepemimpinan transformatif terhadap perilaku loyalitas pegawai Direktorat Jenderal Perbendaharaan ]]>
<![CDATA[Eko Dwiyanto]]>;
<![CDATA[Aryana Satrya]]>;
<![CDATA[Etty Puji Lestari]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i1.491
<![CDATA[In terms of achievement, DJPb performance over the last few years in terms of public services has been good, but there is a downward trend in performance in 2020. This decline is often related to the condition of employee performance which also tends to decline, especially during the Covid-19 pandemic. This study aims to analyze the effect of transformational leadership and public service motivation to organizational citizenship behavior with job satisfaction as a mediating variable. The respondents of this study were 200 public sector employees at the regional office of the Directorate General of Treasury of DKI Jakarta Province and the Jakarta State Treasury Service Office I to VII, with the level of office are implementers/staff and functional officers. This research is quantitative with the method of collecting data through online questionnaires and processed and analyzed using Structural Equation Modeling. The results show that transformational leadership, public service motivation, and job satisfaction have a positive and significant influence on organizational citizenship behavior. In addition, it is also known that job satisfaction is able to become a mediating variable with partial criteria which further strengthens the relationship between research variables.]]>
<![CDATA[Strategi UMKM bertahan melewati Covid-19: menjadi fleksibel dan kolaboratif ]]>
<![CDATA[Nopriadi Saputra]]>;
<![CDATA[Evi Satispi]]>;
<![CDATA[Danang Prihandoko]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i1.500
<![CDATA[COVID-19 does not only cause a physical and mental health crisis, but also an economic crisis. Micro, Small and Medium Enterprises (MSMEs) as pillars of the national economy need business resilience to survive. This article tries to discuss the ability of MSMEs for resilience, flexibility, and collaboration. This article is an attempt for answering the question whether business flexibility and collaboration capability have a positive and significant impact on MSME resilience. A cross-sectional quantitative study was conducted to answer this question. The study involved 506 owners and/or managers of MSMEs in Java and Sumatra as respondents. The data obtained were analyzed using SmartPLS version 3. From the results of statistical analysis, it was concluded that MSME resilience was influenced by business flexibility and collaboration capabilities of MSMEs. Collaboration capability has a direct or indirect effect on business resilience, but business flexibility does not play a mediator role. To increase business resilience, MSMEs can develop business flexibility based on digital technology and collaboration.]]>
<![CDATA[Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah ]]>
<![CDATA[Noviyanti Noviyanti]]>;
<![CDATA[Fauziah Zen]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i1.527
<![CDATA[This study investigates the effect of the closed list system and the new tax assignment stipulated in Law 28/2009 on local tax efforts in Indonesia. It also examines the other influential factors affecting local tax efforts. The local tax effort is a ratio of the actual (collected) local tax revenue to its potential tax capacity. A random-effect regression model is applied to the province's tax effort analysis, while a fixed-effect regression model is applied to the municipalities' tax effort analysis. The dataset consists of local budget and socio-economic indicators of 31 provinces and 372 municipalities in Indonesia during 2005-2019. The results show that the closed-list system has a negative impact on municipalities' tax efforts, while the new tax assignment in Law 28/2009 positively affects both provinces and municipalities. This study also finds other influential factors on local tax efforts. Block grant positively affects the municipality's tax effort, while categorical grant negatively affects the province's tax effort. Additionally, population density positively affects the province's tax efforts, but the results of audited subnational financial reports only affect the municipality's tax efforts. Municipality's tax effort is also affected by urban area factors.]]>
<![CDATA[Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach ]]>
<![CDATA[Asep Heri Hermanto]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.421
<![CDATA[This research aims to examine what strategies that can increase the MSME's taxpayer's compliance level, both in terms of the amount of payment and tax return. Increasing payment and tax returns from MSME taxpayers will increase the MSMEs Taxpayer' tax compliance level. Through analyzing various literature on improving taxpayer compliance, the author found several factors that influence taxpayer compliance in carrying out their tax obligations, including Taxpayer Awareness, Perception of the Effectiveness of the Taxation System, Tax convenience, and Tax sanctions. Efforts that the Directorate General of Taxes must make to improve MSME taxpayer compliance are by lowering tax rates, Conduct socialization and education evenly to all places regarding what taxes are, report, and pay taxes, Provide excellent service in serving taxpayers, and Imposing tax sanctions fairly to all taxpayers who are negligent in carrying out their tax obligations.]]>
<![CDATA[Mekanisme dan Implementasi Fraud Control Plan: Studi Kasus pada Rumah Sakit Umum Daerah ]]>
<![CDATA[Alharis Tagora]]>;
<![CDATA[Vima Tista Putriana]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.424
<![CDATA[Fraud can take different forms, one of them is known as ‘corruption’. Corruption is still high in Indonesia up until now. This indicates that repressive strategies should be accompanied by preventive strategies in tackiling fraud. Badan Pengawasan Keuangan dan Pembangunan, in its role as an internal auditor of the government has attempted to develop ‘Fraud Control Plan’ (FCP). FCP has ten attributes: anti-fraud policies, accountability structures, standards of behavior and discipline, fraud risk management, employee awareness, fraud reporting system, whistleblower protection, customer and community awareness, investigative procedures, and disclosure to external parties. This study aims to explore and understand the fraud control mechanism and how it has been implemented in local hospital XYZ and to assess the level of consistency of the existing fraud control mechanism with the ten FCP attributes. The research was designed as a qualitative research, with data collection methods involved interviews and documentary analysis. The results showed that local hospital XYZ already has a fraud control mechanism in place at the moment: the local hospital has formed a team in charge of fraud handling and an anti-fraud policy has been formulated. However, the mechanism has not meet the ten FCP attributes yet.]]>
<![CDATA[Dampak Belanja Desa dan Modal Sosial terhadap Industri Perdesaan ]]>
<![CDATA[Alijon Adit]]>;
<![CDATA[Riatu Mariatul Qibthiyyah]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.427
<![CDATA[Belanja desa masih berfokus pada pembangunan sarana dan prasarana dasar, padahal terdapat potensi investasi lain di desa. Salah satu potensi investasi adalah industri perdesaan yang mampu menyerap tenaga kerja dan mengurangi kemiskinan di desa, di mana kedua hal tersebut adalah masalah yang dihadapi di perdesaan. Di luar masalah tersebut kebiasaan gotong royong sebagai modal sosial masih dipertahankan di perdesaan. Belanja pembangunan desa dan belanja pemberdayaan masyarakat memiliki porsi yang cukup besar dalam belanja desa. Penelitian ini bertujuan untuk mengetahui hubungan antara belanja desa dan modal sosial dengan industri perdesaan. Temuan dari penelitian ini antara lain: 1) belanja pembangunan, belanja pemberdayaan masyarakat, dan modal sosial memiliki hubungan positif dengan industri perdesaan; dan 2) jumlah industri perdesaan lebih banyak berada di desa yang mengalokasikan belanja pembangunan atau belanja pemberdayaan untuk keperluan industri perdesaan. Untuk memajukan industri perdesaan perlu penyesuaian terhadap belanja pembangunan, efisiensi belanja, dan alokasi belanja untuk keperluan industri. Pemerintah desa perlu berkolaborasi dengan pelaku usaha dalam membangun dan memberdayakan industri desa serta berperan akitf dalam pemeliharaan gotong royong dan pengembangan koperasi di wilayahnya. Kajian selanjutnya disarankan untuk menggunakan jumlah atau rasio belanja pembangunan dan pemberdayaan masyarakat yang digunakan untuk kepentingan industri perdesaan.]]>
<![CDATA[Pengaruh Kebijakan Bea Keluar terhadap Ekspor Indonesia ke Uni Eropa ]]>
<![CDATA[Rida - Rohmawati]]>;
<![CDATA[Kiki - Verico]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.438
<![CDATA[Penyebab belum selesainya negosiasi Indonesia-European Union Comprehensive Economic Partnership Agreement (IEU CEPA) adalah masih adanya poin pembahasan yang belum disepakati kedua belah pihak, salah satunya adalah usulan Uni Eropa untuk menghapus kebijakan bea keluar Indonesia. Studi ini menggunakan unit observasi komoditas ekspor kode harmonized system enam digit dalam rentang waktu 2007-2019 secara bulanan, dan mengaplikasikan metode fixed effect model, simultaneous equation model serta seemingly unrelated regression. Hasil estimasi menunjukkan bahwa bea keluar dan volume ekspor berkorelasi secara simultan. Peningkatan permintaan ekspor dari Uni Eropa secara signifikan meningkatkan tarif bea keluar Indonesia, dan tarif bea keluar Indonesia secara signifikan mengurangi volume ekspor ke Uni Eropa. Artikel ini menemukan bahwa kebijakan bea keluar Indonesia atas ekspor tujuan Uni Eropa dapat meningkatkan suplai di dalam negeri.]]>
<![CDATA[Motivasi dan Kendala Percepatan Penyaluran Kas Daerah ]]>
<![CDATA[Gigih Alfrian Pratama Putra]]>;
<![CDATA[Elvia R Shauki]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.488
<![CDATA[Penelitian ini bertujuan untuk menjawab fenomena berupa kepemilikan kas berlebih yang signifikan di pemerintah daerah dan motivasi yang mendasarinya. Permasalahan ini bermula saat pemerintah daerah mengambil kebijakan untuk tidak segera menggunakan kas yang diterima dan mengendap sebesar Rp180 triliun hingga Rp200 triliun dalam rentang 2018 – 2020. Jumlah tersebut antara lain berasal dari transfer dana perimbangan pemerintah pusat untuk membiayai belanja daerah. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan pengarsipan, observasi, dan wawancara sebagai teknik pengumpulan data. Unit analisis berupa tiga pemerintah daerah di Pulau Jawa berdasarkan posisi saldo Kas dan Setara Kas yang relatif signifikan tahun 2018 – 2019 di samping pertimbangan besaran nilai alokasi transfer dana perimbangan. Logika Institusional dijadikan landasan untuk mengetahui faktor apa yang memotivasi atau menjadi tantangan pemerintah daerah mengambil kebijakan tersebut dan mengkombinasikan dengan Expected Comparative Utility Theory. Hasil penelitian menunjukkan bahwa regulasi sebagai symbolic carrier dan aktivitas rutin sebagai material carrier menjadi logika yang saling berkompetisi terkait penyebab fenomena tersebut di mana faktor terakhir menjadi logika dominan. Perilaku SKPD dan penyedia barang/jasa yang cenderung mengajukan tagihan pembayaran di akhir periode berdampak pada kelebihan kas daerah dan selanjutnya diambil kebijakan rasional berupa penempatan di deposito pada bank BUMN/BPD dalam rangka implementasi risk aversion.]]>
<![CDATA[Menakar Keefektifan Mandatory Spending Bidang Pendidikan ]]>
<![CDATA[Hadiyanto Hadiyanto]]>;
<![CDATA[Teguh Dwi Prasetyo]]>;
<![CDATA[Dian Merini]]>;
<![CDATA[Febrian Yalisman]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v7i2.626
<![CDATA[This study aims to map the distribution of education inputs (expenditures) and education outcome indicators, as well as analyze the impact of education expenditure on education outcome indicators in Indonesia. The mapping analysis of expenditure distribution and education outcome indicators was carried out by using biplot analysis. Meanwhile, the impact of education expenditure on outcome indicators was analyzed using panel data regression. The results of the Biplot analysis show that Education Expenditure per Capita has a positive correlation with outcome indicators. In several provinces, the Teacher-Student Ratio (RGM) has a positive correlation with outcome indicators, especially the Gross Enrollment Rate (GER) indicator for SMA level. The results of panel data regression analysis show that School Operational Assistance (BOS), Teacher Allowances, Physical Special Allocation Funds (DAK Fisik) for Education, and Number of Schools have a positive and significant impact on the Net Enrollment Rate (APM) and Compulsory Education and Average Years of Schooling (RLS). This study recommends that the government need to consider education outcome indicators per province in allocating the budget of education expenditure and to ensure the distribution ratios as well as teacher quality to improve the quality of education in each province.]]>
