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[Mengukur Dampak Annual Meetings IMF-WB 2018 terhadap Ekonomi Regional dan Nasional ]]>
<![CDATA[Tommy Avif Setiawan]]>;
<![CDATA[I Gede Agus Ariutama]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 2 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i2.536
<![CDATA[This study attempts to estimate the economic impact of organizing Annual Meetings IMF-WB 2018 Bali at the national and regional levels as well as to analyze the estimated VAT from the impacts that occur. This research utilizes secondary data in the form of reports on the implementation of monetary activities, expenditure surveys, and statistical data published by the Central Statistics Agency. The IRIO model is used to determine the value of the impact of the IMF-WB Meetings on 17 business sectors included in 34 provincial areas in Indonesia. The calculation of the estimated economic impact based on the IRIO model results in an analysis of the input output structure of sectors, regions, multiplier effects, direct and indirect economic impact results. The Government of Indonesia and the Bali region as the host has successfully held the 2018 IMF-WB Annual Meetings, with a total government expenditure of 1.1 trillion rupiah in 2018 resulting in a total direct impact of 2.9 trillion rupiah and an indirect impact of 7.8 trillion rupiah, including the estimated VAT revenue of 238 billion rupiah.]]>
<![CDATA[Dataops dalam Analitika Data Keuangan Negara: Studi Eksploratif ]]>
<![CDATA[Agung Darono]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 2 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i2.545
<![CDATA[Kajian ini bertujuan untuk mengungkapkan bagaimana berbagai prinsip dan prosedur dalam metodologi DataOps dapat dimanfaatkan untuk mendukung peningkatan kinerja analitika data keuangan negara. Dengan menggunakan strategi studi kasus eksploratif, penelitian ini menemukan bahwa dalam implementasi analitika data (data analytics) keuangan negara yang saat ini berjalan belum terbentuk struktur tata kelola data yang menyeimbangkan antara aspek agility dengan governance sebagai salah satu prinsip DataOps dan juga sekaligus prasyarat tercapainya data-driven organization. Salah satu indikasinya adalah belum adanya fitur dari Sistem Layanan Data Keuangan (SLDK) yang memungkinkan pengguna data melakukan self-service data access sesuai dengan kewenangan akses data yang telah ditetapkan bagi pengguna yang bersangkutan. Untuk itu, tulisan ini mengajukan rekomendasi agar tata kelola data yang ada sebagai panduan implementasi analitika data keuangan negara dilengkapi prosedur dan fitur yang memungkinkan tersedianya kemudahan akses data bagi seluruh pengguna data dan pada akhirnya akan membentuk budaya organisasi yang menekankan penggunaan data pada semua jenis keputusan yang diambil organisasi. This study reveals how the various principles and procedures in the DataOps methodology can improve the performance of Indonesian government financial data analytics. Using an exploratory case study strategy, this paper found that in the current data analytics implementation on government financial management, there has not been a data governance structure that balances agility and governance aspects as one of the DataOps principles and a prerequisite for achieving data-driven organization. One indicator is that there is no feature in the financial data service system ("Sistem Layanan Data Keuangan/SLDK") that enables business users to embrace self-service data access following the data access with his/her authority. For this reason, this paper proposes a recommendation that existing data management as a guide for implementing government financial data analytics be equipped with procedures and features that allow easy access to data for all business users and, in turn, will empower an organizational culture that encourages data utilization in all types of decisions delivered by the organization.]]>
<![CDATA[Akar Masalah Tidak Tercapainya Opini WTP: Studi Kasus di Pemerintah Daerah XX ]]>
<![CDATA[Ismail Saleh]]>;
<![CDATA[Yan Rahadian]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 2 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i2.547
<![CDATA[Penelitian ini menganalisis akar masalah suatu pemerintah daerah gagal memperoleh opini Wajar Tanpa Pengecualian (WTP). Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Penelitian ini dilakukan untuk melakukan pemetaan temuan dan menganalisis penyebab utama suatu pemerintah daerah gagal dalam memperoleh opini WTP. Ruang lingkup penelitan dibatasi dengan menggunakan Laporan Keuangan Pemerintah Daerah tahun 2013-2019 dan Laporan Hasil Pemeriksaan BPK tahun 2014-2020. Penelitian ini dilakukan kepada pemerintah daerah XX yang tidak pernah sekalipun memperoleh Opini wajar tanpa pengecualian. Hasil penelitian menunjukkan bahwa permasalahan yang diperoleh dari pemetaan pelanggaran permasalahan akun, sistem pengendalian internal, dan kepatuhan disebabkan oleh lemahnya struktur organisasi dan kompetensi SDM yang dimiliki oleh pemerintah daerah XX. Penyebab utamanya terjadi pada level penatausahaan keuangan ditingkat OPD dan lemahnya pengawasan di tiap level berjenjang.]]>
<![CDATA[Pengaruh Transfer Tunai Bersyarat terhadap Prevalensi Pekerja Anak ]]>
<![CDATA[Mesry Asnawaty Sulastri Simorangkir]]>;
<![CDATA[Muhammad Hanri]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 2 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i2.620
<![CDATA[Program Transfer tunai bersyarat (Conditional Cash Transfer/CCT) diterapkan secara luas sebagai kebijakan pengentasan kemiskinan di negara-negara berkembang, di mana tingkat kemiskinan rumah tangga tinggi. Program CCT dipandang sebagai intervensi yang relevan untuk mengatasi akar penyebab permasalahan pekerja anak. Studi ini bertujuan menganalisis seberapa jauh hubungan antara kebijakan transfer tunai bersyarat di Indonesia, Program Keluarga Harapan (PKH), dengan keputusan anak untuk bekerja, dengan menggunakan data Indonesia Family Life Survey (IFLS) 2007 dan 2014 dan memfokuskan sampel pada anak usia 6-14 tahun. Dalam melakukan pengujian, penelitian ini diestimasi menggunakan metode linear probability model (LPM). Hasil estimasi mengungkapkan bahwa PKH komponen pendidikan secara signifikan justru berkorelasi terhadap kenaikan jumlah pekerja anak, dengan kecenderungan kenaikan partisipasi bekerja anak pada bisnis keluarga dengan tanpa memperoleh upah.]]>
<![CDATA[Sistem Pembayaran Keuangan Negara Digital dan Kinerja Pegawai di Masa Pandemi Covid-19 ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Salsabiyla Aden]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.465
<![CDATA[The Social Restrictions Policy in Pandemic Covid-19 has affected the performance of employees in government agencies. This study aims to analyze the factors that influenced the performance of KPPN employees during the Covid-19 pandemic. The study uses the Structural Equation Model (SEM) to examine the effect of three exogenous variables: eSPM digital services, workload, and transformational leadership on the performance of KPPN employees. The data collected came from a sample of 205 respondents who were randomly selected to represent the population of KPPN employees in the working areas of the provinces of East Java and Central Kalimantan. The results showed that e-SPM digital services, workload, and transformational leadership had a significant positive effect on the performance of KPPN employees during the Covid-19 pandemic, each of 0.374; 0.136 and 0.442. The results of this study prove that e-SPM digital service innovation can maintain the performance of KPPN employees during the Covid-19 pandemic. Transformational leadership at the Directorate General of Treasury has supported the performance improvement of KPPN employees. The recommendation for further research is to improve the exogenous variable instrument to get the perfection of the employee performance measurement model.]]>
<![CDATA[Pengaruh WFH dan Transformational Leadership terhadap Kinerja Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi ]]>
<![CDATA[Imam Saroni]]>;
<![CDATA[Aryana Satrya]]>;
<![CDATA[Sri Listyarini]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.499
<![CDATA[Due to the objectives of bureaucratic reform in all sectors and the Covid-19 pandemic situation, the Ministry of Finance of the Republic of Indonesia has 'accelerated' the implementation of the 'New Thinking of Working' (NTOW) in all organizational units, including the Regional Office of the Directorate of Finance of East Java Province, to improve employee performance, especially during the epidemic. NTOW should be accelerated. Previous research has shown that many work-from-home (WFH) implementations and transformational leadership styles can improve Employee Performance. In this case, researchers used online methods and relevant methods. Using online methods and in-person interviews with HR managers of the units, a survey of 152 employees within FinanceGov was conducted [A1] [A2] The purpose of this study was to analyze the extent to which the impact of work-from-home (WFH) and transformational leadership styles, mediated by job satisfaction, can improve employee performance through mediating job satisfaction. Performance through the mediation of job satisfaction. This study utilizes Structural Equation Modeling (SEM) through the Partial Least Squares (PLS) approach, facilitated by the SMARTPLS software. The results of this study indicate that Working at Home (WFH) and Transformational Leadership Style have an effect on Employee Performance and Job Satisfaction acts as a mediating variable that strengthens the impact of Working at Home (WFH) and Transformational Leadership Style on Employee Performance. Based on these findings, this study recommends the establishment of a more transparent and equitable allocation system for WFO/WFH to provide soft skills for direct leaders to be role models for employees, and to provide virtual capacity building to improve employee performance.]]>
<![CDATA[Pengaruh Dana Transfer terhadap Pendapatan Pajak dan Retribusi Daerah Kabupaten/Kota di Indonesia ]]>
<![CDATA[Satria Tradinatama]]>;
<![CDATA[Akhmad Solikin]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.524
<![CDATA[The provision of large amounts of transfer funds could affect the own-source revenues (Pendapatan Asli Daerah, PAD) collected by the regional governments, known as a crowding-out effect. Nevertheless, this theory is still debated, especially in developing countries, where transfer of funds is proven to increase the PAD, i.e. crowding-in effect. This study aims at analyzing whether the transfer funds in Indonesia consisting of General Allocation Fund (Dana Alokasi Umum, DAU), Revenue Sharing Fund (Dana Bagi Hasil, DBH), and Special Allocation Fund (Dana Alokasi Khusus, DAK) increase or decrease PAD, especially regional taxes and regional levies. Fixed effect panel data regression was implemented for regencies’/cities’ 2014-2017 data. Regression results show that the DAU reduces the amount of local taxes collected but increases regional retribution income. Conversely, the DBH increases local tax revenues but decreases regional retribution. Therefore, each type of transfer fund affects differently on tax and retribution income in districts/cities in Indonesia, i.e. both crowding-out and crowding-in are observed.]]>
<![CDATA[Pengaruh Opini Audit Laporan Keuangan Pemerintah Daerah terhadap Kesejahteraan Masyarakat di Daerah ]]>
<![CDATA[Widha Adinata]]>;
<![CDATA[Teguh Puspandoyo]]>;
<![CDATA[Mei Ling]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.566
<![CDATA[One of the principles of good governance is accountability, as reflected in Unqualified Audit Opinions. Accountability of government performance is expected in the improvement of public welfare. Regional governments have increasingly received Unqualified Audit Opinions on their financial statements, which reflects increasing quality of regional financial management and governance. Recent public discussions have questioned whether or not unqualified audit opinions have impact on public welfare. This study examines the impact of audit opinions, including the impact of successive Unqualified Opinion on HDI, using a Panel Regression model on all provinces data in Indonesia for the period of 2011—2019. Based on the REM estimation, this study concludes that the current audit opinion does not have impact on HDI because there is a time lag between the realization of spending and the increase in HDI. HDI is influenced by the accumulation of better audit opinions and the percentage of audit findings. Furthermore, the follow-up to audit recommendations does not impact HDI because it is merely a corrective action that would have more impact on current and future regional financial management policies and systems.]]>
<![CDATA[Strategi Realokasi Anggaran sebagai Referensi Struktur Anggaran Daerah yang Efisien ]]>
<![CDATA[Arifudin Miftakhul Huda]]>;
<![CDATA[Nur Imroatun Sholihat]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.597
<![CDATA[The Covid-19 pandemic has prompted the nation to make several adjustments, including adjustments to regional budgeting strategies to accommodate the budget for handling the impact of the pandemic. In 2020, the regional government (RG) reallocated the budget without support of adequate considerations related to spending priorities. This paper aims to determine the priority score per regional expenditure item using the Analytical Hierarchy Process (AHP) based on primary data from the survey filled out by the Ministry of Finance and local government officers to serve as the basis for budget reallocation in the future. The results of the analysis showed that printing, official uniforms, and food and beverages expenditures have the lowest priority score so they are proposed to be the main options for reallocation, while salaries and allowances expenditures have the highest priority score making it unfavorable for reallocation. These results can be used as the basis for the RG to determine the proper budget reallocation strategy so that it can be used as a reference in optimizing an efficient spending structure. This is expected to improve the impact of spending to enhance the quality of public services.]]>
<![CDATA[The Impact of Fuel Subsidy to the Income Distribution: The Case of Indonesia ]]>
<![CDATA[Anggito Abimanyu]]>;
<![CDATA[Muhammad Handry Imansyah]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.932
<![CDATA[This paper aims to examine the potential impact of energy subsidies (fuel and liquified petroleum gas or LPG)) on income distribution in Indonesia. Indonesia suffers from the high price of crude oil resulting in an increase in fuel subsidies from imports of crude oil. The impact of fuel subsidies has the potential to favor urban and high-income groups. This form of price subsidy has a weakness because all income groups can buy subsidized fuel and LPG. Therefore, in terms of fairness, this type of subsidy is not justified. The method of measuring the effect to income groups benefited from price subsidies used in this study is Miyazawa's input-output analysis. The study finds that the lower-income groups receive less benefits than the higher-income groups, and even the top decile earns the highest income. This study provides several reform examples conducted by some developing countries in overcoming the negative impacts of fuel subsidy policies that are politically and economically relevant to the conditions in Indonesia. To reduce the negative impacts of fuel price subsidies, the study suggests several policy initiatives that need attention from the government. These include the automatic subsidy price adjustment law, implementing a sustainable fuel subsidy social program, improving data quality and implementing a separate PSO (public sector obligation) policy.]]>
