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Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)

akurasi
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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 114 Documents

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EFEKTIVITAS PELATIHAN PENGEMBANGAN KEPROFESIAN BERKELANJUTAN DALAM PENINGKATAN KOMPETENSI GURU DI INDONESIA TAHUN 2016 Ahmad Tamzil Makrifat; Ahmad Rivai Febriantono; Tiara Tsani
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 1 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Abstract Continuous Professional Development Program has been designed to improve teacher competencies in Indonesia. In the 2016, 427.189 teachers from all grade levels had received specific training based on their competency test result in 2015. The purpose of this study is to analysis the effectiveness of training and identify any factors that might influence the effectiveness of training in improving teacher’s competencies. Paired Sample T-test (one-tail) was used to analyze the effectiveness of training. The result show that there is a significant improvement of teacher’s competencies post training (p<0,01). The regression analysis result show that variables like individual characteristics, status of the teaching profession, employment status, education levels, modes of training, and domicile influence on effectiveness of training. Keywords: Improving The Competence of Teachers, Effectiveness of Training JEL Classification: I28 Education: Government Policy Abstrak Program Pengembangan Keprofesian Berkelanjutan (PKB) didesain untuk meningkatkan kompetensi guru di Indonesia. Tahun 2016, sebanyak 427.189 guru dari berbagai jenjang pendidikan memperoleh pelatihan sesuai dengan hasil Uji Kompetensi Guru (UKG) yang didapat ditahun 2015. Tujuan dari penelitian ini adalah untuk mengetahui apakah pelatihan dari program PKB ini efektif meningkatkan kompetensi guru dan faktor-faktor apa yang berpengaruh terhadap peningkatan kompetensi guru tersebut. Analisis efektivitas pelatihan menggunakan alat uji Paired Sample T-test (one-tail). Hasilnya, nilai kompetensi guru mengalami peningkatan yang signifikan setelah mereka mengikuti pelatihan pada program PKB (p<0,01). Berdasarkan hasil regresi, efektivitas pelatihan tersebut turut dipengaruhi oleh karakteristik individu, status keprofesian, status kepegawaian, pendidikan terakhir, moda pelatihan, dan domisili. Kata Kunci: peningkatan kompetensi guru, efektivitas pelatihan

PENGARUH REVIU RKA-K/L OLEH APIP TERHADAP EFISIENSI ALOKASI ANGGARAN KEMENTERIAN AGAMA Edy Effendi; Muhammad Imron
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 1 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Research on the role of the APIP review of the Ministry/agency Work Plan and Budget document to determine the impact on the efficiency of ministry/agency spending (case study at the Ministry of Religion). The method used in this study uses simple linear regression with dummy. The use of linear regression is used to examine the relationship between independent variables (certain types of expenditure) and dependent variables (total expenditure). Whereas, dummy is used to find out before and after the APIP review is done. Throughout the author's search, this research has never been done. Based on the results of linear regression obtained, the APIP review significantly had a positive effect on official travel expenditure and honorarium but did not significantly affect building spending and equipment. Abstrak Penelitian atas peran reviu APIP atas dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga untuk mengetahui dampaknya terhadap efisiensi belanja kementerian/lembaga (studi kasus pada Kementerian Agama). Metode yang digunakan dalam penelitian ini menggunakan regresi linier sederhana dengan dummy. Penggunaan regresi liner digunakan untuk meneliti hubungan antara variable independen (jenis belanja tertentu) dan variable dependen (total belanja). Sedangkan, dummy digunakan untuk mengetahui sebelum dan setelah reviu APIP dilakukan. Sepanjang penelusuran penulis, penelitian ini belum pernah dilakukan. Berdasarkan hasil regresi linier diperoleh, reviu APIP signifikan berpengaruh positif terhadap belanja perjalanan dinas dan honorarium tetapi tidak signifikan berbengaruh terhadap belanja gedung dan alat.

EFISIENSI BELANJA KESEHATAN DI INDONESIA: PENDEKATAN TWO-STAGE NETWORK DEA Faslan Syam Saiah; Deri Saputra
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This paper attempts to measure the efficiency of provinces in Indonesia in utilizing public resources for health where only 5% of the total amount of state and local budget is spent for health. With such budget constraints, it is important to examine the efficiency of spending in health services as small changes can have a major impact in achieving human development target. Efficiency is defined as the deviaton from frontier which represents the maximum output attainable from each input level. This efficiency frontier was estimated using the two-stage data envelopment analysis that created relative efficiency for every province as Decision Making Unit. With 2016 data, we used accumulation of state and local government expenditure for health services per capita as input variable; physicians per 100,000 population, hospital beds per 100,000 population, percentage of assisted deliveries in healthcare facilities, and percentage of complete basic immunization on infants as output intermediate variable; and life expectancy and prevalence of stunting as outcome variable. Analysis of efficiency scores shows that most provinces are inefficient. This research is expected to contribute in the budget allocation among Indonesian provinces.

DAMPAK ALOKASI DANA DESA BAGI PEMBANGUNAN DAERAH DAN KESEJAHTERAAN MASYARAKAT Alfian Mujiwardhani; Heru Wibowo; Iman Tri Mulya
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This study aims to evaluate the impact of the Village Fund allocation on the improvement of regional development, which is measured by improvements in physical capital, human capital, economy, and community welfare (economic growth, poverty, and unemployment). The Difference in Difference (DID) method is applied to estimate the effects of village fund allocation by comparing the changes in outcome between the district that get village fund allocation (intervention group) and the cities that did not (control group). The results of the study show that the Village Fund has an impact on improving the achievement of outputs in infrastructure, education and health services, as well as improving economic performance, but has not been able to improve welfare indicators. The Village Fund is expected to be able to increase economic growth in the short term, but it has not yet affected poverty and unemployment.

DAMPAK PENGGUNAAN PAJAK ROKOK DAN INTERCEPT DAU TERHADAP DEFISIT DJS KESEHATAN Niar Afdhal Luthfi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

The deficit experienced by Health Social Security Fund (Dana Jaminan Sosial/DJS) Kesehatan encourages the Government to look forward to the alternative policies that are focused on efforts to strengthen DJS Kesehatan revenues and expenditure efficiency. In 2018, the Government implemented policies of the obligation to use the Cigarette Tax and General Allocation Fund (DAU) intercept (for local government who have National Health Security (JKN) arrears to cover the DJS Kesehatan deficit. The purpose of this study is to see the effectiveness of the obligation to use cigarette tax and DAU intercept in reducing the DJS Kesehatan deficit. The method used is a comparative descriptive method with a quantitative approach using secondary data and information from BPJS Kesehatan. From the analysis, we found that the policy of using cigarette tax and DAU intercept is not effective enough in overcoming the DJS Kesehatan deficit. The other impact is the potency to increase the number of Regional Health Security (Jamkesda) participants registered within the regional government and increase the compliance of regional governments in paying JKN contributions.

PENGARUH INFRASTUKTUR EKONOMI DAN SOSIAL DALAM PEMBANGUNAN DAERAH wahyu dede kusuma
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This study describes the effect of economic and social infrastructures on regional development in Indonesia. Infrastructures were devided into two parts, they are: economic infrastructures (road, cellular phone, electricity, and clean water access) and social (education) in 33 provinces from 2012 to 2017. This study uses panel data: fixed effect model with cross-section weights (Panel EGLS). From the estimation, we can get the description that all of infrastructures and labor participation give the significant effect to regional development except road. All of those significant infrastructures and labor participation give the positive effect to the regional development. Labor participationgives the biggest impact to regional development followed by electricity and clean water access.

ANALISIS DAMPAK EKONOMI INVESTASI INFRASTRUKTUR : PENDEKATAN MODEL KOMPUTASI KESEIMBANGAN UMUM nararia sanggrama wijaya; Wisynu Wardhana; Adventus Parulian Van Tua Simanullang; Ryan Ardany Sumarna; Akhmad Iksanuddin
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This paper discusses the impacts of infrastructure investment funded by state budget through PSN (Proyek Strategis Nasional/ National Strategic Project) on economic. It applies Dynamic Computable General Equilibrium (DCGE). The analysis was conducted through two simulations. First, it estimated the effects of PSN on certain macroeconomic indicators i.e. household consumption, private investment, export, and import. In addition, it also assessed the effects of each type infrastructure project on macroeconomic indicators. The analysis combined data from Indonesia Statistics on Indonesia Input Output Table (2010) and Indonesia Socio-economic Accounting Matrix (2008). The result shows that PSN 2015-2023 promotes Indonesia real GDP growth from 0.04 to 0.09 percentage point with the highest impact on 2024 and 2027. Furthermore, based on the investment categories, road and bridge investment are the instrument with the highest effect on GDP growth, employment, and poverty eradication. However, the majority of infrastructure project put pressure on the trade deficit, except telecommunication and energy (oil refinery). Those two sectors could narrow the trade deficit in the long term.

Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA) shiddiq ardhi irawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): 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/akurasi2020.vol2.iss1.art57

Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using Data Envelopment Analysis (DEA). However, the variables used are not only based on measurement aspects of implementation according to PMK Number 214/PMK.02/2017 but also the number of satker (satuan Kerja). The approach used in the DEA model is Constant Return to Scale (CRS) model and Variable Return to Scale (VRS) model. This study uses the DEA model approach by comparing the results of the CRS model with VRS model. Based on DEA results, the number of Ministries/Institutions that have efficient scores is less than the number of Ministries/Institutions with inefficient scores. In addition, based on the value of slacks in each Ministries/Institutions, the variables that need to be improved are the coordination among satkers in when they are recording their performance achievements in the SMART application. Other variables that also require improvements are the ministry/agency’s willingness to revise their Disbursement Plan (RPD) after each budget revision and the speed at which they spend their budget once DIPA is stipulated.

Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA) irawan, shiddiq ardhi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): 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/akurasi2020.vol2.iss1.art57

Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using Data Envelopment Analysis (DEA). However, the variables used are not only based on measurement aspects of implementation according to PMK Number 214/PMK.02/2017 but also the number of satker (satuan Kerja). The approach used in the DEA model is Constant Return to Scale (CRS) model and Variable Return to Scale (VRS) model. This study uses the DEA model approach by comparing the results of the CRS model with VRS model. Based on DEA results, the number of Ministries/Institutions that have efficient scores is less than the number of Ministries/Institutions with inefficient scores. In addition, based on the value of slacks in each Ministries/Institutions, the variables that need to be improved are the coordination among satkers in when they are recording their performance achievements in the SMART application. Other variables that also require improvements are the ministry/agencyâ€™s willingness to revise their Disbursement Plan (RPD) after each budget revision and the speed at which they spend their budget once DIPA is stipulated.

Effectiveness of Performance Based Contracts in Managing Road Maintenance Mochamad Faisal Syarifuddin Faisal Syarifuddin; Sutarsono, - -; Sriyono - -; Berghans - -
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): 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/akurasi2020.vol2.iss1.art61

Budget limitations require the need for a special strategy in maintaining national roads. The main problem with Indonesia’s road maintenance is the fact that the functional and structural conditions of the roads are damaged before their design life. The damage is caused by several factors, including (1) inadequate planning and design, (2) errors during construction, (3) lack of supervision of vehicle loads during road operations and (4) inaccurate road maintenance strategies. This study uses the Qualitative Analysis method. This study outlines the benefits of implementing a Performance Based Contract (PBC) in handling road maintenance. The data used are primary data obtained from interviews and direct observations. The secondary data obtained by literacy studies from the literature, planning documents and budgeting. Data analysis was performed by comparing the implementation of a performance-based contract system (PBC) with a conventional system. The results of the study concluded that the PBC pilot project in handling road maintenance was far more efficient and effective. If PBC is to be implemented broadly, it is recommended to prepare regulations that can reduce obstacles in its implementation.

Page 4 of 12 | Total Record : 114

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Contact Name Andrie Mulya Febrianto

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Journal Mail Official akurasi@kemenkeu.go.id

Editorial Address Komp. Kementerian Keuangan, Gd. Sutikno Slamet, Jl. Dr Wahidin Raya No.1, Jakarta Pusat

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

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Contact Name
Andrie Mulya Febrianto

Contact Email
andriegrage@gmail.com

Phone
+6287880040400

Journal Mail Official
akurasi@kemenkeu.go.id

Editorial Address
Komp. Kementerian Keuangan, Gd. Sutikno Slamet, Jl. Dr Wahidin Raya No.1, Jakarta Pusat

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA