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Andrie Mulya Febrianto
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Komp. Kementerian Keuangan, Gd. Sutikno Slamet, Jl. Dr Wahidin Raya No.1, Jakarta Pusat
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INDONESIA
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Published by Direktorat Jenderal Anggaran Kementerian Keuangan
ISSN : 25499858     EISSN : 26850656     DOI : https://doi.org/10.33827
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
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Search results for , issue "Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)" : 6 Documents clear
The Impact of The Covid-19 Pandemic on the Efficiency and Budget Performance of Vocational University in Indonesia Muhammad Heru Akhmadi; Santorry Santorry; Aang Prabudi Sanusi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art208

Abstract

The COVID-19 pandemic has caused a crisis in global economic growth. To confirm the situation, this research aims to determine the impact of the COVID-19 pandemic on several vocational colleges in Indonesia. This research uses a quantitative descriptive method with collected data in 2020-2021 from vocational colleges in the Directorate General of Vocational Education, Ministry of Education, Culture, Research and Technology. The results indicate a decline in budget efficiency and budget performance by 19 percent and 4.49 percent respectively. The research also proves that the college management did not anticipate the effect Covid-19 pandemic on budget efficiency and operational performance. This is identified by the absence of differences in the level of budget efficiency and performance levels at each college. This situation shows that the management did not make any efforts to maintain financial performance during the COVID-19 pandemic.
Analysis of Implementation Rice Farming Insurance in Indonesia Ahmad Nawawi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art210

Abstract

The government provides certainty for farming businesses to remain sustainable if risks occur in agricultural businesses, one of which is through assisting with agricultural insurance premiums. This policy is to support the sustainability of agricultural businesses and support food security. This study aims to analyze agricultural insurance policies and their implementation. This study uses a policy development system engineering through meta-analysis. The research locus was conducted nationally, the research object was the rice farming insurance program, and the research data for 2015-2022. Based on the research results, there are challenges in implementing agricultural insurance, namely the low level of farmer participation, relatively small insurance coverage, long claim payments, and lack of outreach to farmers regarding the importance of agricultural insurance. The recommendations in the short-term, policies that must be implemented include simplifying the participant registration process, simplifying the claims process, increasing education and outreach to farmers, and increasing the role of local governments. Meanwhile, medium-term recommendations include bundling the agricultural insurance program with other government assistance programs, improving premium rates based on actual portfolio risk, adjusting coverage based on the amount of premium performance, increasing the share of insurance premiums for farmers, and improving agricultural insurance management institutions.
Review and Analysis of The Operational Expenditure Budget of State Ministry/Institutions for The Economy and Maritime Affairs shiddiq ardhi irawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art211

Abstract

The State Revenue and Expenditure Budget is an important instrument in controlling the economy from shocks both internal and external to the Indonesian Government. In managing the APBN, it is hoped that it will be able to expand more productive economic activities so that it can improve community welfare. One of the components of the APBN is state spending, which has increased from year to year. However, this increase was not accompanied by an increase in the quality of planning and budgeting in allocating State Ministries/Institutions expenditure budgets. The State Ministries/Institutions of operational expenditure allocations have also increased in line with increasing state spending. Based on the results of the review, in 2023 there will be a spending allocation that should not be included in State Ministries/Institutions operational goods spending amounting to IDR 576.4 trillion. This allocation can be reallocated to activities that benefit the community. Apart from that, this research also uses regression analysis, cluster analysis and confidence interval methods to calculate State Ministries/Institutions operational expenditure. From these results, there are four State Ministries/Institutions whose operational expenditure allocations are outside the limits determined based on the confidence interval value.
Challenges in Implementing Indonesia’s New Income Tax Provisions of Fringe Benefits Muhammad Asfiroyan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art212

Abstract

This research aims to investigate the challenges in implementing the new provisions on income tax related to fringe benefits in Indonesia. In the recent regulations under the Harmonization of Tax Regulations and its derivatives, fringe benefits are treated as employer’s deductible expenses and employee’s taxable incomes. This research is a descriptive qualitative research. The data analysis technique used is qualitative analysis by exploring and finding out phenomena related to the implementation of fringe benefits tax in Indonesia based on content analysis and literature study. The study identifies several key challenges, such as the potential for changes in taxpayer compliance behavior, the risk of misinformation regarding the understanding of the provisions, taxpayers' tax planning contingencies, as well as administrative issues and other related regulations. The findings of this research are expected to provide an in-depth understanding of the obstacles faced in implementing the new provisions of income tax related to fringe benefits in Indonesia. These results can serve as a basis for developing more effective strategies to address these challenges, with the ultimate goal of increasing tax revenue and achieving the socio-economic objectives desired by the tax authorities.
Mandatory Spending in Indonesian Constitution adhika wicaksana ardiansyah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art214

Abstract

Mandatory spending in the constitution is a constitutional practice in realizing the concept of a Welfare State. Mandatory spending in the Indonesian constitution begins with the 4th amendment to the 1945 Constitution. What is the meaning of mandatory spending formulation in constitution and what is its relation to State Finances is a problem that will be answered in this research. This aims to find out the meaning of the mandatory spending formulation, and its relationship to State Finances. Through a normative juridical research approach, answers to the above problems will be sought through available legal materials. This research conclude that ensuring budget allocation from certain sectors was the motivation for including mandatory spending. The mandatory spending formula gains legitimacy because of the need for government support in certain sectors (in this research it is the education sector). The formulation of mandatory spending is related to the state budget system and is a globally recognized practice. Another conclusion from this research is that there is no conflict between mandatory spending in the Indonesian constitution and State Finance. The potential for disharmony in the formulation of mandatory spending from a State Finance perspective will emerge in regulations under the constitution.
Development of Cost Structure Standard Policy mahfudin mahfudin
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art216

Abstract

Official travel activities are the main element in internal audit activities. Currently, variations in the composition of official travel costs for internal audit activities in similar areas are very diverse. The aim of this study is to provide an overview of the policy for standardizing the composition of official travel expenditure in internal audits with similar object coverage. The research method used is a descriptive statistics method. The value of internal audit SSB recommended from this research results for the composition of internal audit official travel is 80% (offline method) and 60% (hybrid method) of the output budget. This figure is intended as the percentage of official travel that is sufficient (effective and efficient) based on the results of the internal audit output benchmarking.

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