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Andrie Mulya Febrianto
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akurasi@kemenkeu.go.id
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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 114 Documents
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Effectiveness of Performance Based Contracts in Managing Road Maintenance Syarifuddin, Mochamad Faisal Syarifuddin Faisal; -, 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

Abstract

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.
Effectiveness of Allowance of Auditor Travel Cost mahfudin mahfudin; Andrie Mulya Febrianto
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.art63

Abstract

This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.
Effectiveness of Allowance of Auditor Travel Cost mahfudin, mahfudin; Febrianto, Andrie Mulya
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.art63

Abstract

This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.
Analysis of not Using the Multi-Year Contract Method in Directorate General of Islamic Education Edy Effendi; Achmad Zunaidi
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.art64

Abstract

The application of multi-year budgeting is the implementation of the medium-term expenditure framework approach. Furthermore, the multi-year budgeting is carried out through the procurement of goods and services called the Multi-Year Contract. Multi-year budgeting provides certainty for the continued funding of activities/projects. Although, an activity/project that naturally lasts more than one fiscal year but not all planners use multi-year budgeting. This study reveals the background behind the policy of not using the multi-year budgeting method by spending unit in the Directorate General of Islamic Education, Ministry of Religion. The method used in this study uses quantitative research using the Analytical Hierarchy Process (AHP) model. The results of the study indicate that the existence of laws and regulations regarding multi-year budgeting is the most important element as the main reason as the choice of multi-year budgeting compared with internal factors. The most important element of legislation is related to the absence or unclear rules. Meanwhile, the most important element of internal factors is the certainty of funding activities/projects.
Analysis of not Using the Multi-Year Contract Method in Directorate General of Islamic Education Effendi, Edy; Zunaidi, Achmad
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.art64

Abstract

The application of multi-year budgeting is the implementation of the medium-term expenditure framework approach. Furthermore, the multi-year budgeting is carried out through the procurement of goods and services called the Multi-Year Contract. Multi-year budgeting provides certainty for the continued funding of activities/projects. Although, an activity/project that naturally lasts more than one fiscal year but not all planners use multi-year budgeting. This study reveals the background behind the policy of not using the multi-year budgeting method by spending unit in the Directorate General of Islamic Education, Ministry of Religion. The method used in this study uses quantitative research using the Analytical Hierarchy Process (AHP) model. The results of the study indicate that the existence of laws and regulations regarding multi-year budgeting is the most important element as the main reason as the choice of multi-year budgeting compared with internal factors. The most important element of legislation is related to the absence or unclear rules. Meanwhile, the most important element of internal factors is the certainty of funding activities/projects.
Evaluation of The Implementation of The Cost Structural Standard Policy Jauhar Rafid Yulianto; Niken Ajeng Lestari; Hartanto Hartanto; Andrie Mulya Febrianto
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.art68

Abstract

In order to realize an effective and efficient budgeting, a Standard Cost Structure (SSB) policy was prepared, namely by applying a supporting cost percentage for non-regulatory service output of 45%. The study analyzes how SSB policy is implemented within the Ministry of Finance, identifies the problems that occur, and provide solutions for each of these problems. The results of the study show that there is no satker in the Ministry of Finance that uses an exact amount of 45% for supporting costs in the output of its non-regulatory services. The study identifies two underlying problems. First, according to the respondents, the concept of main and supporting cost is clear and well-defined but difficult to implement. The second problem is that the RKA-KL is yet to be able to smoothly facilitate the selection of the main and supporting costs.
Evaluation of The Implementation of The Cost Structural Standard Policy Yulianto, Jauhar Rafid; Lestari, Niken Ajeng; Hartanto, Hartanto; Febrianto, Andrie Mulya
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.art68

Abstract

In order to realize an effective and efficient budgeting, a Standard Cost Structure (SSB) policy was prepared, namely by applying a supporting cost percentage for non-regulatory service output of 45%. The study analyzes how SSB policy is implemented within the Ministry of Finance, identifies the problems that occur, and provide solutions for each of these problems. The results of the study show that there is no satker in the Ministry of Finance that uses an exact amount of 45% for supporting costs in the output of its non-regulatory services. The study identifies two underlying problems. First, according to the respondents, the concept of main and supporting cost is clear and well-defined but difficult to implement. The second problem is that the RKA-KL is yet to be able to smoothly facilitate the selection of the main and supporting costs.
Does Village Deliberation Forum Affect on The Quality of Road Infrastructure Inter-Village? Fery Tri Setyawan; Vid Adrison
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (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.iss2.art76

Abstract

Decentralization is expected to improve the provision of public infrastructure by bringing local government closer and more responsive to the community needs. However, based on the theory, decentralization can lead to principal agent problems due to the presence of asymmetric information. Local government potentially want to prioritize their needs more than the needs of the resident. One proposed scheme to mitigate this problem is through participatory government. This study attempts to estimate the impact of decentralization on the provision of the public infrastructure, especially community participation through village deliberation forum on the provision of inter-village road infrastructure in Indonesia. Using a logit estimation approach, this study analyzes the impact of implementing village deliberation forum on the quality of inter-village roads in Indonesia in 2018. The estimation results show that the implementation of village deliberation forum has a positive effect on the probability that the village have good road quality. Thus, this study supports previous researches on the positive impact of public participation on the quality of public infrastructure.
Analysis of The Leading Sector of North Penajam Paser Regency 2015 – 2019 Irfan Sofi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (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.iss2.art79

Abstract

The Central Government has designated North Penajam Paser Regency as one of the new capital areas. The aim of the Government to move the capital city from Java Island is for equitable development and economic growth. The existence of limited regional funds requires local governments to arrange the priority of economic sectors which have to be developed in their regions. Mistakes in selecting priority sectors will cause waste of funds and underdevelopment of the regional economy. The purpose of this research is to identify and analyze the leading sectors of North Penajam Paser Regency. This research uses Location Quotient and Shift Share analysis methods with Gross Regional Domestic Product for 2015 to 2019. The results showed that the construction and real estate sectors were the leading sectors.
Causes of Multi Years Contract Project Delay Faslan Syam Sajiah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (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.iss2.art80

Abstract

Delay in construction projects is considered one of the most common problems, causing a multitude of negative effects on the project and its participating parties. Delays can cause losses to the economy, cost overruns, disputes, arbitration, abandonment, and poor quality of finished project. This paper aims to identify the main causes of delay in multi years infrastructure projects in Indonesia. Based on secondary data from documents for Proposals and Completion of Extension of Multi-Year Contract Approval in the FY 2018 and 2019 which are processed at the Ministry of Finance, 19 factors that caused the delay were identified. The importance indexes measured and ranked the level of importance of the delay factors. The main five causes of time delays included land acquisition problem, design change, failed tender, inadequate site investigation, and shortage of construction materials. Majority of the cause is attributed to Ministry/Institution as project owner. The results can help project owners, contractors, and consultants in understanding the reasons for the delay, so that each party, especially the Ministry/Agency as the project owner, can eliminate or minimize these causes.

Page 5 of 12 | Total Record : 114

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