Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely determines the quality of management of state finances in general.
As an effort to ensure more effective and efficient budgeting and costing, the existence of research in this regard is a must.
Therefore, the presence of various studies related to cost management in the public sector in particular and budgeting in the public sector in general is very necessary. In the midst of the lack of such studies among academics, Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) is here to be part of the current budget improvement effort.
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<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP IMPLEMENTASI MAKING INDONESIA 4.0 ]]>
<![CDATA[Shiddiq Ardhi Irawan]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art107
<![CDATA[The industrial revolution is a process of change in which human work in various fields is replaced by machines. Currently the world has entered the era of the industrial revolution 4.0 so that the process of producing goods or services is much more efficient than before. Therefore, since 2017 the Ministry of Industry has made a roadmap for the Implementation of Making Indonesia 4.0 to accelerate the development of the manufacturing industry in Indonesia. In the process of achieving this goal, Indonesia is one of the countries most affected by the COVID-19 pandemic which began in early 2020. The activity plans that have been prepared in the roadmap must be adjusted because most of their budget has been reallocated or refocused for handling the impact of the COVID-19 pandemic. -19, this study aims to determine the implementation of Making Indonesia 4.0 on the impact of the covid-19 pandemic in terms of policies and budget allocations. The method used is a literature study and descriptive analysis using quantitative and qualitative data types. Based on the results of the descriptive analysis, information was obtained that the 2020 budget allocation for the Implementation of Making Indonesia 4.0 included the refocusing of 63.4% of the initial ceiling. With this refocusing, it is necessary to reconstruct the national priority programs contained in the roadmap for the Implementation of Making Indonesia 4.0 and redesign. financing so that not all national programs use the state budget.]]>
<![CDATA[APAKAH PROGRAM PERCEPATAN PEMBANGUNAN INFRASTRUKTUR MENGURANGI TINGKAT PENGANGGURAN? ]]>
<![CDATA[I Gede Made Artha Dharmakarja]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art120
<![CDATA[The Government of Indonesia has implemented a massive Infrastructure Development program since 2015. This program aims to increase economic growth and create jobs. This study intends to determine the impact of massive infrastructure development on the decline in the unemployment rate. The data sources are 32 provinces in Indonesia and the time period is 2008 - 2019. The independent variables are data on clean water infrastructure, roads, ports, and airports. Data processing using panel data regression analysis method. The results of this study conclude that the increase in infrastructure development in 2015 - 2019 simultaneously or partially, has a significant effect on decreasing the unemployment rate, compared to before the program was in 2008 - 2014. Road infrastructure development has the greatest effect on decreasing the unemployment rate.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP KINERJA ANGGARAN ASPEK IMPLEMENTASI PADA SATUAN KERJA LINGKUP BPKP RI: ANALISIS PERBANDINGAN ]]>
<![CDATA[Yudha Perdana Putra]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art122
<![CDATA[Multidimensional crisis due to the COVID-19 pandemic has been forcing the Indonesian Government to take a number of extraordinary policies. During the COVID-19 pandemic, the Indonesia's National Government Internal Auditor (BPKP) also affected by these policies. BPKP had to make several adjustments and refocusing on its budget and activities. However, in regular budget performance evaluation at the end of 2020, there are indications that some performance indicators for the implementation of the 2020 budget at units level have decreased. Considering these condition, this study aims to determine whether there are differences in the value of budget performance at units level in BPKP by comparing four variables in measuring budget performance of implementation of the year before and after the COVID-19 pandemic. The Wilcoxon Signed-Rank Test was used to test all variables measuring budget performance on the implementation aspect. The result showed that there were differences in the value of budget performance in BPKP of the year before and after the covid-19 pandemic. Futhermore, two variables which are budget absorption consistency and budget efficiency showing the differences and tendency to decrease. Meanwhile, the other two did not show any difference.]]>
<![CDATA[PENGEMBANGAN KEBIJAKAN STANDAR BIAYA MASUKAN (SBM): BIAYA KONSUMSI KEGIATAN PENDIDIKAN DAN PELATIHAN ]]>
<![CDATA[Mahfudin Mahfudin]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art124
<![CDATA[There is no specific regulation in input cost standard regarding the consumption costs of education and training activities causing a high variation in the allocation of unit costs in the consumption. This study aims to determine the need and urgency of special arrangements for education and training consumption costs. The study was conducted using a qualitative descriptive method with data sourced from budget work plans and interviews with several education and training units. The results showed that the unit compiles the allocation costs by referring to one meeting consumption unit as the highest limit. The unit requires special arrangements for training consumption costs. The recommendation from this study is that the regulation of consumption costs for training activities is given at a maximum of 80% of the unit cost of meeting consumption. This arrangement will answer the needs of the unit in making a cost reference, as an efficiency measure and establishing a similarity allocation.]]>
<![CDATA[PENINGKATAN PERAN SUKUK NEGARA DALAM PEMBIAYAAN INFRASTRUKTUR ]]>
<![CDATA[Eri Hariyanto]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art125
<![CDATA[Sukuk Negara is one of the sharia-based financing instruments issued by the government to meet the budget deficit. This study aims to identify priority issues in the development of Sukuk Negara to enhance the role of Sukuk Negara in supporting government infrastructure financing. From the results of data management using the Analytic Network Process (ANP) method, it is known that several priority problems include the issuance of Sukuk Negara financing limited to central government projects, the lack of quality and quantity of Islamic finance human resources compared to conventional finance, and the low interest in public investment in Islamic financial instruments. The priority of the solution is the need to make regulations that allow Sukuk Negara to finance PPP project financing schemes, increase innovation and quality of sukuk products so that they are able to achieve the set targets, and foster public investment interest. Thus, the strategy in supporting the government's infrastructure development is to increase the proportion of SBSN issuance, increase socialization and communication to the public, and diversify underlying assets.]]>
<![CDATA[TANTANGAN ADMINISTRASI PENGENAAN PAJAK KARBON DI INDONESIA ]]>
<![CDATA[Muh. Sutartib]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art127
<![CDATA[Pengenaan pungutan atas karbon baik dalam bentuk pajak atau cukai menjadi semakin umum dilakukan di berbagai negara sehubungan dengan kekhawatiran terjadinya perubahan iklim akibat bertambahnya emisi karbondioksida (CO2) yang berimplikasi dengan efek gas rumah kaca. Di Indonesia pungutan atas karbon menjadi semakin mendesak setelah meratifikasi Persetujuan Paris. Penelitian bertujuan menganalisis tantangan yang akan dihadapi oleh pemungut pajak (fiskus) terutama tantangan administrasi jika pengenaan pajak karbon disetujui oleh Dewan Perwakilan Rakyat. Metode penelitian yang digunakan adalah metode kualitatif, dengan reseacrh design berupa case study menggunakan data sekunder yang dikumpulkan sampai dengan September 2021. Penelitian menghasilkan pilihan dalam mendesain pajak karbon bisa dilakukan dengan Pendekatan Bahan Bakar, Pendekatan Emisi Langsung atau gabungan dari dua pendekatan ini. Indonesia sebaiknya mengenakan pajak karbon untuk sektor transportasi, rumah tangga, industri kecil maupun kegiatan sejenis menggunakan Pendekatan Bahan Bakar sedangkan untuk pembangkit tenaga listrik, industri-industri besar serta kegiatan lainnya yang emisi GRK besar dan tidak hanya berasal dari penggunaan bahan bakar fosil sebaiknya memakai Pendekatan Emisi Langsung. Pembuatan payung hukum yang menugaskan institusi (K/L) lain untuk membantu fiskus dalam mendesain pajak karbon terutama untuk aktivitas yang menimbulkan jejak karbon (Pendekatan Emisi Langsung) mutlak diperlukan agar diperoleh desain pajak karbon yang tepat serta mudah diimplementasikan. Kata kunci: emisi karbondioksida, gas rumah kaca, pungutan karbon, persetujuan paris]]>
<![CDATA[THE IMPACT OF HEALTH SUBSIDY ON HEALTH CARE UTILIZATION IN INDONESIA ]]>
<![CDATA[Renosa Tosca Zamaro]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art129
<![CDATA[Equal opportunity and access to health care services regardless of one’s socio-economic background is important for health equity. To achieve this, the Indonesian government introduced a national health insurance program named Jaminan Kesehatan Nasional in 2014 and provided insurance premium subsidies for poor people. The current study evaluates the health subsidy policy’s impact on the utilization of different kinds of health care facilities, both public and private. Two waves of Indonesian socio-economic surveys, namely 2013 and 2018, and two analysis methods, namely logistic regression, and difference-in-differences, were applied in this study. The results show that in first-level health care facilities, the health subsidy improves the probability of outpatient visits in public health centers and polyclinics but decreases the probability of outpatient visits in medical practices. Then, in secondary-level health care facilities, the health subsidy was found to increase the likelihood of outpatient visits in public hospitals; however, it lowers the probability of outpatient visits in private hospitals.]]>
<![CDATA[KAWASAN EKONOMI KHUSUS DAN PERTUMBUHAN EKONOMI DAERAH: BUKTI EMPIRIS KEK SEI MANGKEI ]]>
<![CDATA[Yanuar Wahyu Widianto]]>
<![CDATA[ Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) ]]>
Publisher : <![CDATA[Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia ]]>
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DOI: 10.33827/akurasi2021.vol3.iss2.art130
<![CDATA[Penelitian ini bertujuan untuk mengetahui dampak keberadaan kawasan ekonomi khusus Sei Mangkei di Kabupaten Simalungun terhadap pertumbuhan ekonomi daerah. Motivasi penelitian ini berawal dari kenyataan bahwa besarnya jumlah insentif belanja perpajakan Indonesia dan masifnya pembentukan kawasan ekonomi khusus di Indonesia. Penelitian ini menggunakan data makro level kabupaten atau kota dari tahun 2000 hingga 2018 karena kendala ketersediaan data mikro. Penelitian ini meneliti dampak kausal dari keberadaan kawasan ekonomi khusus pada pertumbuhan ekonomi kabupaten atau kota yang diukur dari Produk Domestik Regional Bruto (PDRB). Untuk kabupaten Simalungun yang mempunyai kawasan ekonomi khusus, kami menghitung kontrafaktualnya dengan membangun synthetic control. Kami menemukan bahwa keberadaan kawasan ekonomi khusus berdampak signifikan terhadap pertumbuhan ekonomi kabupaten atau kota. Namun begitu, dampak yang dihasilkan masih relatif kecil. Nilai perbandingan manfaat dan biaya yang hanya sebesar 0,52 dapat menjadi acuan Pemerintah untuk terus berhati-hati dalam menyempurnakan kebijakan KEK.]]>
