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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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The Impact of People’s Business Credit (KUR) on Economic Growth in the Agricultural Sector of West Nusa Tenggara Utomo, Daryoto Muslih; Akbar, Syafaat Ali
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1185

Abstract

Research Originality — The existing literature offers limited empirical evidence on the role of targeted government credit programs in the agricultural sector as a strategy for mitigating the impacts of climate change. This study addresses this gap by examining the specific impact of the Kredit Usaha Rakyat (KUR) program on agricultural economic growth in a climate-vulnerable region. Research Objectives — The research aims to assess the effect of KUR on economic growth in the agricultural sector of West Nusa Tenggara, Indonesia. Research Methods - An explanatory research design was employed, using data on KUR distribution, rice production, and Gross Regional Domestic Product from 2019 to 2023. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, a method well-suited for complex predictive models. Empirical Result — The findings reveal that KUR has a positive and significant impact on rice production, and rice production, in turn, is a vital driver of the region's economic growth. However, the distribution of KUR does not directly contribute to economic growth without the intermediary effect of increased rice production. Implications — This study provides policymakers with evidence that targeted credit programs can be an effective tool for stimulating agricultural output and regional economic growth, underscoring the need for coordinated efforts among government bodies and credit distributors.
Climate Change, Agriculture Growth, and Fiscal Policy of Local Governments: The Case of Lampung Yogaswara, Wisnu; Hudaya, Amin; Bukit, Irene Santi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1196

Abstract

Research originality — The climate change has impacted several sectors, mainly the agriculture sector. The government of Indonesia has issued public policies to achieve a national target regarding climate change by allocating budgets to regional governments at both province and regency/city levels. While most existing studies focus on national or provincial levels, this paper offers a novel contribution by analyzing the effect of climate-related expenditures at the regency level, specifically in Lampung Province. Research objectives — The paper aims to observe the relationship between the spending on climate change in regency/city governments in Lampung by examining the correlation between the spending and the growth of local GRDP in agriculture in Lampung. Research methods — We utilize pooled ordinary least square panel data analysis on 13 regencies and two cities in Lampung from 2015 to 2023. This localized panel data approach provides a more granular understanding of public spending outcomes. Empirical Result — The analysis reveals a significant positive correlation between climate-related expenditures and agricultural growth, particularly through investments in irrigation and infrastructure. These spendings directly enhance agricultural productivity by improving water management, mitigating the effects of extreme weather, and ensuring the resilience of critical agricultural systems. Implications — However, the findings also highlight that while irrigation and infrastructure spending are essential, their correlation with agricultural performance may reflect their direct purpose in enhancing agricultural productivity. This underscores the importance of optimizing budget allocation towards initiatives that offer broader, less obvious benefits, such as sustainability and long-term resilience. The findings aim to inform policy improvements for more effective use of climate-related budgets  at the local level.
Economic Impact of Coal Mining Investment in East Kalimantan: An Input Output Approach Surbakti, Sinarta Putra P.; Nurhidayati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1229

Abstract

Research Originality — This research distinguishes itself from existing literature by offering a novel empirical assessment of the economic impact of coal mining investment in East Kalimantan, the province with Indonesia’s largest coal reserve and major contributor to national investment. It further contributes originality by employing an updated 2022 Input-Output Table to estimate sectoral output, employment, and fiscal contributions. Research Objective — This research aims to measure the impact of coal mining investment on the economy of East Kalimantan in 2022. The economic impact will be examined through output, employment, and the potential state revenue from taxation and non-taxation. Research Methods — The study employs the input-output table (IO Table) analysis technique for East Kalimantan in 2016, updated using the RAS approach to create the IO Table for the year 2022. The economic shock utilized is the realization of investments in coal and lignite mining from foreign direct investment (FDI) and domestic investment in East Kalimantan. Empirical Results — The findings reveal that coal and lignite mining investments in 2022 could increase output by Rp20 trillion, employ 7,323 individuals, and potentially generate state revenues of Rp619,18 billion from the taxation sector and Rp960,64 billion from the non-taxation sector. The research also indicates that the mining and quarrying sector, encompassing coal and lignite mining, effectively stimulates downstream industries, suggesting that downstream output from the mining and quarrying sector can provide added value to the economy. Implications — The study demonstrates that coal mining investment generates significant multiplier effects on output, employment, and fiscal revenue. Accordingly, effective policies to enhance investment, encourage industrialization, and ensure sustainable resource use are essential for translating these impacts into stronger regional economic growth and long-term development in East Kalimantan.
An Analysis of the Impact of Digipay Utilization on the Expenditure Efficiency of Central Government Work Units Muqimuddin, Saifan Abdulloh; Mahi, Benedictus Raksaka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1235

Abstract

Research Originality — Existing empirical research shows that digital marketplace platforms can improve expenditure efficiency, yet evidence in the public sector, especially in developing countries, remains scarce. This study provides novel empirical evidence by examining the implementation of Digipay in central government work units to assess its impact on expenditure efficiency. Research Objectives — Digipay was designed as a digital payment platform to address several challenges in the government procurement process. This study therefore examined the impact of its adoption on procurement efficiency at the central government work unit level. Research Methods — This study used the 2022 fiscal year data primarily drawn from the Online Monitoring Sistem Perbendaharaan dan Anggaran Negara (OMSPAN) database and the Ministry of Finance’s Digipay database. The analysis applied the Mahalanobis Distance Matching (MDM) method with the Kernel Matching algorithm, supplemented by regression adjustment, to estimate the effect of Digipay. Empirical Results — The findings indicated that Digipay adoption has enhanced procurement efficiency among central government work units nationwide. Empirical estimates suggested that its use increased efficiency by 2.59%. Implications — Based on these results, the Ministry of Finance is encouraged to further optimize Digipay utilization to strengthen procurement efficiency across central government work units, which serve as the primary implementing unit of government expenditure.
Government Financial Management Review: The Impact of Government Spending and Budget Surplus (SiLPA) on Regional Development Somantri, Agung Angga; Muslimin; Kadang, Juliana; Darman; Munawarah; Rahim, Aulia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1356

Abstract

Research Originality — This study examines Indonesian government spending—both state and local budgets—at a disaggregated level, with particular attention to the role of the Budget Surplus (SiLPA). By doing so, it provides a clearer picture of how specific fiscal policies and excess budget financing shape regional economic growth. Research Objectives — The primary aim of this study is to explore how different types of government spending, along with excess budget financing (SILPA), affect regional economic performance in Indonesia. It also seeks to identify which fiscal components contribute most effectively to growth and where potential inefficiencies lie. Research Methods — This study applied Principal Component Analysis (PCA) to nine fiscal variables from 2020 to 2024 across 34 provinces, reducing them to two principal components that together explained more than 91% of the total variance. These components were then analyzed using panel data regression, with the Between OLS model identified as the best fit. The model’s reliability was further validated through a series of statistical tests. Empirical Results — The results indicate that the first principal component (PC1) exerts a significant positive influence on GRDP, whereas the second principal component (PC2) has a negative effect. This implies that although government spending overall tends to stimulate economic growth, inefficiencies—especially within central government expenditures—can offset and weaken these benefits. Implications — The findings underscore the importance of enhancing efficiency and strengthening coordination in government spending. They suggest that policymakers should focus on improving the effectiveness of central government expenditures within the regional context and on strategically channeling SILPA into productive projects. Such measures can stimulate local economies and support the development of more effective, well-targeted fiscal policies.

Page 23 of 23 | Total Record : 225

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