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INDONESIA
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Published by Direktorat Jenderal Perbendaharaan Kementerian Keuangan
ISSN : 25272721     EISSN : 26224399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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Model Perencanaan Kas Pemerintah Pusat Menggunakan Metode ANFIS dan ARIMA: Studi pada Satuan Kerja Wilayah Bayar Provinsi DKI Jakarta Pujiono, Ibnu
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.596

Abstract

This study aims to compare performance of central government cash planning model using ANFIS (Adaptive Neuro-Fuzzy Inference System) and ARIMA (Autoregressive Integrated Moving Average) methods. The data used is the balance of realization unscheduled expenditure in the Province of DKI Jakarta within period 2015 to 2019 with a total of 48 datasets used as training data and 12 datasets for data checking. This research was conducted by comparing the performance of models in prediction using the RMSE (root mean square error) value generated by each model as the basis for evaluation. Data processing is assisted by the Eviews application to generate ARIMA models and Matlab applications for ANFIS models. The conclusion is that the ARIMA model has a better performance compared to ANFIS with a data timeframe of 60 datasets which results in a smaller RMSE value. The implication of this research is that the use of the ARIMA method can be used effectively on small datasets (short term) and the use of the ANFIS and ARIMA methods to predict budget realization balances can be applied to the Directorate General of Treasury as the manager of the state treasury to support data-based policies.
Public Finance Policy on Online Loans in Indonesia Wiyono, Wiyono; Nurmandi, Achmad
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.649

Abstract

This study aims to analyze public policy on online loan issues in Indonesia over the last five years’ edition. There were 22,986 complaints from the public regarding online loans until August 2021, so this research chose online loans in Indonesia. To find out, the researchers reviewed 65 news from Indonesian online media related to online loans from the 2016 to 2021 editions. This research used a Qualitative Data Analysis Software approach (QDAS) to study news reviews in Indonesian online media. This research data analysis projection used the Nvivo 12 plus tool with the NCapture feature. The data analysis showed that fintech could only be given material criminal sanctions. Material losses based on complaints must be losses from cases reported by the community—material criminal sanctions for terror and intimidation closely related to public complaints. The research findings showed that the law on fintech was fundamental, and the contents of one of its articles must contain illegal fintech, which can be subject to criminal sanctions without complaint or formal. The government must reform regulations and create new businesses so that a law on the digital financial services sector is formed immediately, also the ratification of the draft personal data protection law to protect citizens. Data protection is significant because it protects victim data often exploited by illegal fintech.
Hubungan Efisiensi Pengadaan Belanja Modal dan Belanja Pemeliharaan terhadap Kualitas Pengelolaan Barang Milik Negara pada Kementerian/Lembaga Nurhani, Meirza; Zen, Fauziah
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.654

Abstract

The aims of this study is to measure efficiency of the procurement of capital expenditures and maintenance expenditures on the quality of state asset management at Ministries/Agencies (state institutions) based on the Budget Realization document in the 2019 and 2020 budget periods. The paper also analyzes the factors that may affect the efficiency level at the budget preparing stage with reference to State Asset Needs Planning. The research uses the Data Envelopment Analysis (DEA) method to measure efficiency. The efficiency values are then employed in a panel data regression to estimate the determinant factors of the efficiency. The results showed that the efficiency of capital expenditure procurement in 79 state institutions in 2019 and 2020 has an average score of 0.9957 and 0.9927. Meanwhile, the efficiency of maintenance spending in 79 state institutions in 2019 and 2020 had an average score of 0.9855 and 0.9711. Based on the results of panel data regression analysis, the determinant variables - drawn from state institutions' characteristics- and the State Asset Needs Planning document do not significantly influence the state institutions' efficiency in the budgeting process.
Pengaruh Bantuan Operasional Sekolah terhadap Pemenuhan Akses Pendidikan Menengah di Indonesia Sitanggang, Desmawan Anselmus; Jasmina, Thia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.656

Abstract

Since 2013, the Indonesian government has established the Universal Secondary Education (PMU) program or 12-year compulsory education. In line with the program, the central government transfers School Operational Assistance (BOS) funds to formal secondary schools, which is expected to free or lower the school fees. However, until 2019, the Net Enrollment Rate (NER) for secondary education did not reach the target set in the 2015-2019 strategic plan. It is estimated that around 3.2 million children aged 16-18 are out of school, which indicates that there are barriers to accessing secondary education in Indonesia, especially school fees. This study aims to analyze the effect of BOS on the fulfillment of access to secondary education in Indonesia as measured by changes in the NER for Senior High Schools (SMA) and Vocational High Schools (SMK). Since 2017, the authority of SMA and SMK in Indonesia has been decentralized to the provincial government. This study applies the Fixed Effect estimation method to panel data of 34 provinces in Indonesia from 2017 to 2021. The estimation results show that SMA/SMK BOS does not affect changes in the NER of SMA/SMK. This result is, among others, due to a relatively small amount of BOS funds compared to the operational costs of secondary schools and the weak accountability of local government for managing BOS funds. Therefore, the government needs to allocate more educational budget, especially for secondary schools, and intensively monitor and evaluate the use of BOS funds and other education budgets.
Kepatuhan Pajak Perusahaan Terbuka Modal Asing berdasarkan Laporan Keuangan Wajib Pajak Mantiri, Jefry Rentje Durand; Wikarya, Uka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.661

Abstract

Taxes are the largest source of state revenues to finance the public expenditures. However, since 2010 the tax revenue target has never been achieved. This is partly due to the low level of tax compliance. For this reason, it is necessary to audit the submitted SPT. This study analyzes the factors in the Financial Statements that can be indicators in determining audit priorities. The data used are SPT data and audit results for the 2015-2019 Fiscal Year, with a sample of 87 PMA companies listed on the IDX until 2015. This study uses panel data regression method with random effect model. The results of the study found that in determining the prioritized WP PMA in the audit, DGT needs to pay attention to indicators, namely: WP with large ROA and DER. In addition, WP PMA in the manufacturing sector can also be an indicator of priority audit.
Peran Dana Alokasi Khusus Fisik Afirmasi terhadap Pembangunan Pendidikan Daerah Tertinggal di Indonesia Hadi, Samsul; Mahi, Benedictus Raksaka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.670

Abstract

Indonesia's education statistics show the education gap between regions is still high. This inequality is seen through a comparison of the education index between regions and the disparity in Gross Participation Rate (GER) at the elementary and junior high school at the district/city per province in 2020. This study examines how the development of the education sector in underdeveloped areas after the policy of providing affirmative Physical Special Allocation Fund (SAF) field of education. Using 3-year panel data, the results of the study show that the affirmative Physical Special Allocation Fund (SAF) field of education has a positive and significant impact on the development of the basic education sector (SD and SMP), this is evidenced by its significant impact on APK. The performance of regional financial management through the number of SiLPA/SiKPA proxies has an impact on the achievement of education sector development in underdeveloped areas, the greater the number of SiLPA/SiKPA it can have a negative impact.
Analisis Regional Dampak Program Beras Sejahtera dan Bantuan Pangan Non Tunai terhadap Tingkat Ketahanan Pangan Keluarga Penerima Manfaat Hidayat, Fatqur; Hanri, Muhammad
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.677

Abstract

Flexibility of choice in meeting nutritional needs is one of the most important factors for food assistance beneficiaries. This study evaluates the impact of the transition of food assistance schemes in Indonesia from Rastra (in-kind transfer) to BPNT (e-voucher) on the fulfillment of KPM daily calorie intake. Calorie intake itself is a nutritional indicator that is often used to measure the quantity aspect of daily nutrient intake. Using Susenas data, impact estimation was performed using the Mahalanobis distance matching (MDM) method, Kernel algorithm implementation, complemented with exact matching and regression adjustment. The results show that the Rastra and BPNT programs can increase the percentage ratio of meeting daily calorie needs by 2.4 and 4.8 points at the national level. At the regional level, the impact of the BPNT program is much higher than the Rastra program except in Maluku, North Maluku, Papua and West Papua provinces. The difference in impact shows that food assistance schemes can be influenced by the diverse characteristics of each region (price level, accessibility, and consumption preferences of the locals).
Municipal Sukuk as an Alternative Source of Aceh Development Fund Fadhillah, Muhammad Haris; Sari, Nurma; Sartiyah, Sartiyah; Sitepu, Novi Indriyani; Nurlina, Eka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.699

Abstract

This study explores the understanding of perception of opportunities of issuance, obstacles and strategies towards the development of Municipal Sukuk in Aceh. The research method used is descriptive qualitative, with data collection techniques used including (1) Interviews with Various Stakeholders including local and financial authorities, academia, and regional house of representatives related to the municipal sukuk of Aceh, (2) Documentation conducted through photos and recorders and (3) Triangulation. The study results show that Municipal Sukuk is an Alternative financial instrument to the special autonomy fund, which has a great opportunity for implementation in Aceh. This study also reveals several obstacles, such as Lack of readiness in the Aceh’s local government related to Municipal Sukuk issuance. This study proposes several development strategies that can be carried out, including forming a joint team to accelerate the issuance of Municipal Sukuk, making Municipal Sukuk one of the main topics of MUSRENBANG (Musyawarah Rencana Pembangunan/Development Plan Deliberation), holding scientific discussions and FGDs and increasing the socialization of Municipal Sukuk to various groups. This research carries out novel findings of the purpose of using Sukuk as an alternative to Aceh's development funds. The practical implications of this study are expected to increase awareness of the need for alternative financing as Aceh's development funds.
Pengaruh Pembiayaan Ultra Mikro terhadap Kinerja Usaha dan Kesejahteraan Debitur Basuki, Muti'ah Yasmin; Rezki, Jahen Fachrul
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.709

Abstract

This paper analyzes the effect of the Ultra Micro (UMi) lending program on business performance and debtor welfare. UMi lending program aims to provide easy and fast financing facilities for the lowest-tier micro-enterprises and increase the number of entrepreneurs facilitated by the government. Business performance is measured by sales, profit, and business assets. While welfare is measured using weekly consumption per capita. This study uses data from the debtor's economic survey conducted by the Directorate General of Treasury, Ministry of Finance. The Ordinary Least Square (OLS) estimation results show that UMi lending program has a positive effect on business performance but does not affect household consumption. The estimation was carried out using the instrumental variables (IV). The result of IV estimation shows that the UMi lending program is positively associated with sales and profits during initial period of financing (baseline survey). However, the IV estimation result shows that there is no relationship between UMi and business assets and consumption. In addition, the influence of UMi was also analyzed based on the gender and location of the respondents. Based on the OLS estimation results, the influence of UMi financing on sales and profit for male respondents is stronger than for female respondents. Meanwhile, the positive and significant influence of UMi financing on consumption only occurred in female respondents in the endline survey. Based on the location, the effect of UMi financing on sales lasted longer for respondents outside Java (baseline and endline surveys). In terms of business assets, the influence of UMi financing is stronger on business assets of respondents outside Java, whereas for consumption, UMi financing only has a positive effect on the respondents’s consumption in Java in the endline survey.
Maximizing Economic Growth in Indonesia: A Model-Based Exploration of Optimal Tax Ratios Yossinomita, Yossinomita; Haryadi, Haryadi; Nainggolan, Saidin; Zulfanetti, Zulfanetti
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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.v9i2.756

Abstract

The tax ratio is often used as an indicator to compare tax revenue to gross domestic product (GDP). It offers valuable insights into the overall tax burden on the economy, aiding policymakers and economists in comprehending the extent of taxes in relation to the economic scale. This study examines the tax ratio on economic growth and identifies the ideal tax ratio that could be implemented to achieve optimal economic growth in Indonesia. Applying ordinary least squares (OLS) regression which passes classical hypothesis testing, this study spans a research period of 39 years, covering the years 1983 to 2021. The regression estimation results show that the relationship between the tax ratio and economic growth is non-linear, with a t-statistic value of -2.952949, revealing a high significance level at a probability of 0.0057. Additionally, the t-statistic for the squared tax ratio is 2.540621, demonstrating a significant probability of 0.0158. This empirical evidence suggests that in the early stages, an increase in the tax ratio has a contractionary effect on economic growth., However, if it has reached a certain tax ratio value of 15.29%, a further rise in the tax ratio becomes expansionary, positively influencing economic growth. The tax ratio value of 15.29% is the ideal for creating optimal economic growth in Indonesia. The regression estimation results of this study prove that the government should not be concerned about the increasing of the tax ratio, because it will actually stimulate Indonesia's economic growth. Apart from that, the shape of the Laffer curve, illustrating the relationship between tax revenues and Indonesia's economic growth differs notably from the typical inverted "U" shape. Instead, the Indonesian Laffer curve tends to be flat and curves downwards.

Page 19 of 23 | Total Record : 225

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