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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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Reflections on Implementation of the Framework Medium-Term Fiscal in Indonesia Lisno Setiawan; Adventus Parulian Simanulang; Wasis Prasojo
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.art82

Abstract

To implement state financial reform under the Law no. 17 of 2003, the government applies professional principles in budgeting, especially medium-term budgeting. It has become best practices of The Organization for Economic Co-operation and Development (OECD) countries, which aim to synchronize development targets and fiscal balance. This study evaluates the implementation of the basic macroeconomic and fiscal framework in the medium term in aggregate (Medium Term Fiscal Framework—MTFF) which is the basis for medium-term budgeting. The components of the MTFF include basic macroeconomic assumptions, the budget realization, and fiscal sustainability. This study uses a comparative method, both structure comparisons and target-realization deviations. The structure comparison refers to the definition of the OECD, while the target and fiscal realization use a data comparison of the RPJMN/RKP, KEM PPKF, APBN, and LKPP. The result exhibits the economic growth and poverty rate on average have the highest deviation for macro assumptions assessment. On the fiscal side, the deviation of the budget deficit is decreasing steadily. To improve accuracy, it is necessary to increase coordination and harmonization in the mid-term policy making.
The Need for Provision of Social Assistance to Kiai Pondok Pesantren in the Covid-19 Pandemic Edy Effendi; Suyono Suyono; Amin Hidayat
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.art85

Abstract

The Covid-19 pandemic has had a serious impact in almost all fields, including Islamic boarding schools and their owners, kiai. The government has helped Islamic boarding schools as institutions, but not to kiai personally. This study aims to provide answers to whether or not it is necessary to provide social assistance to kiai personally, so that it can be used as input to stakeholders. This study uses the Regulatory Impact Assessment (RIA) method, analyzing the aspects of the benefits and costs of providing social assistance to kiai and how these two things touch based on the perceptions of expert opinion. Data processing was carried out based on the results of a questionnaire conducted using the Analytical Hierarchy Process (AHP) model which was distributed to expert respondents. The results of the study indicate that it is necessary to provide social assistance to kiai personally.
Impact Evaluation of Government Asistance on the Improvement of Quality of Vocational Education Aziz Wahyu Suprayitno
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art91

Abstract

This study evaluates the impact evaluation of Government Assistance on the improvement of Quality of Vocational Education. This study using the Difference in Difference (DID) method to estimate the effects of Government Assistance allocation by comparing the changes in outcome {quality of Vocational Education measured by School Quality Report (Rapor Mutu Sekolah) that contains a number with scale 1 – 7} between the Vocational High School that get Government Assistance (intervention/treatment group) and the Vocational High School that did not (control group), using regression model by testing parallel trend assumption first. Secondary data consists of Government Assistance and Vocational High School Quality Report for 2013 – 2018 from the Directorate of Vocational Education, Ministry of Education and Culture. Government Assistance data selected is only Assistance for facilities/infrastructure and Assistance for rehabilitation/construction of buildings using a purposive sampling technique. The results showed that the average value of the Vocational High Schools that received Government Assistance was higher by 0.0373 compared to Vocational High Schools that did not receive Government Assistance, after the intervention of Government Assistance from 2016 - 2018. That results indicates that Government Assistance has a positive impact on improving the Quality of Vocational Education. Keywords : impact evaluation, DID, quality of vocational education, government assistance.
ENDOGENOUS GROWTH THEORY : PENGARUH BELANJA KESEHATAN DAN PENDIDIKAN TERHADAP EKONOMI Ming Shen; Azka Dhiya; Kathya Kathya
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art93

Abstract

Indonesia has a considerable amount of human resources. Those resources should be empowered more in order to contribute to the economy. The proposition that can be taken to manage the plans is investing in human resources through the form of education and health. When the society becomes healthier and skillful, then they can contribute positively to the economy through productivity increase. The intervention of the government’s role in both sectors can be through government spending such as making programs or facilities that are expected to benefit the society. Therefore, this literature intends to see whether the government spending on the education and health sectors can contribute positively to the economy or even the opposite, using the OLS method with a research span from 1990 to 2019. The results show that health and education spending significantly affects the economy. This indicates that workers in Indonesia are getting skillful and also supported by their health, so that the productivity is well maintained. Both of these statements reflect that health and education spending in Indonesia has an impact on the economy through productivity increase.
The Analysis of Regional Expenditure Responses to Block Grants Transfer from Central Government Ahmad Nawawi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art95

Abstract

The implementation of fiscal decentralization in Indonesia is exactly two decades in year 2021, during this time the policies in the field of transfers to regions have developed with a significant increase in the budget. The budget increasing of transfer to regions is expected to increase the region in providing services to the community and increase development. Furthermore, the objectives of fiscal decentralization are to reduce fiscal gaps and encourage regional governments to be more independent. This study aims to determine the response or behavior of regional spending to transfer funds (block grants) from the central government. The research locus are all districts/cities in West Java, Central Java, and East Java Provinces and used a panel data equation, with variables are regional expenditure, general allocation fund (DAU), sharing allocation fund (DBH), and local revenues (PAD). The results showed that the block grant in the form of DAU encouraged an increase in regional spending. Meanwhile, DBH does not cause a flypaper effect. In the future, in order to achieve the region’s independence, the influence of the flypaper effect from the DAU should be minimized, and the exploration of potential regional revenues needs to be optimized.
PAJAK KARBON SEBAGAI SUMBER PENERIMAAN NEGARA DAN SISTEM PEMUNGUTANNYA Agustinus Imam Saputra
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art96

Abstract

The study aims to elaborate on carbon taxes as a potential source of state revenue. This study also provides an overview of the imposition of excise rates that can be applied in Indonesia. Besides, this study tries to look deeper into the procedures for reporting and monitoring excise tax paid by taxpayers. This research uses descriptive qualitative research methods. A review of documents and regulations related to carbon emissions in Indonesia and other countries is an important source. The study was conducted by comparing best practices in several countries with Indonesia regarding government policies regarding carbon tax policies. The study results show that there is potential for state revenue from carbon taxes. On the other hand, the collection of carbon taxes requires a system-integrated procedure between the Ministry of Finance and the Ministry of Environment and Forestry. Therefore, digitizing the system and establishing a data warehouse is important to support the Directorate General of Customs and Excise (DGCE) as the excise collection authority. An important finding in this study's conclusion is the urgent need for regulations to implement a carbon tax in Indonesia. In the future, this research is expected to trigger further research on carbon taxes and their effects on national economic growth.
Review Review of National Economic Recovery Program in Indonesia Angling Nugroho Kemenangan; Lisno Setiawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art97

Abstract

The escalation of Covid-19 and the sharp economic slowdown and tremendous disruption in various aspects of life, especially health, social, economic and financial impacts must be mitigated on the public welfare through extraordinary policies. The Covid-19 response and economic recovery program is an extremely important program designed in an atmosphere of emergency / urgency. Speed ​​is very important, but on the other hand, accountability, transparency and good governance principles should not be ignored. In the midst of an emergency situation in handling Covid-19, especially the PEN program, many government programs in their implementation require very fast, urgent and massive handling, which of course must be followed by strengthening good governance, through the application of the principles of prudence, accountability and transparency. The results of the review show that in the implementation of the PEN program there are problems with regulations, budget, data, coordination and technical implementation, monitoring and evaluation, and information technology. These constraints are related to one another. Based on references to evaluations of governments, institutions, and best practices in countries that have successfully implemented the program, the authors present solutions related to these problems.
Impact of Accelerating the Export of Nickel Prohibition on Non-Tax Revenue and National Economy Rizky Ikhsan Rahadian; Muhammad Ramdhan Ibadi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art98

Abstract

The discourse on the acceleration of the nickel export ban put forward by the Indonesian Government in August 2019 triggered various reactions and responses from market players in various countries. This can happen considering that Indonesia in recent years has contributed significantly to the international nickel trade. This study aims to look at the impact of implementing the policy on the receipt of PNBP royalties in nickel mining as well as the economy as broadly indicated in indicators of output, income, profit, and tax. This study uses a descriptive method with a simulation approach and a quantitative model of the BPS input-output table in 2010. The results of this study indicate that the country has the potential to lose nickel royalty PNBP of Rp 240-372 billion due to the absence of export of raw nickel ore. However, this loss can be replaced if the existing nickel smelter can operate optimally and the construction of additional smelter is realized according to plan. Even so, there is a risk of a decrease in the supply of nickel ore for smelters due to the preference of miners to export nickel ore at more attractive prices, which in turn can reduce economic value along the production chain. Therefore, the Government needs to establish communication with various business actors in order to improve the trade system to ensure supply and continue to encourage the realization of smelter construction.
ANALISIS BIPLOT ATAS KINERJA PEMERINTAH DALAM PENANGANAN STUNTING DI INDONESIA Agung Lestanto Notosoediro Raden; Dinda Dea Pramaputri
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): 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/akurasi2021.vol3.iss1.art101

Abstract

Prevalensi stunting di Indonesia, meskipun telah menunjukan penurunan dalam delapan tahun terakhir, masih relatif tinggi dibandingkan dengan negara lain di Kawasan. Penelitian ini bertujuan untuk memetakan provinsi di Indonesia berdasarkan indikator sosial ekonomi serta indikator kinerja terkait dengan intervensi stunting untuk kemudian dilakukan identifikasi perbaikan agar kinerja penurunan stunting pada level provinsi dapat ditingkatkan. Berdasarkan analisis biplot diperoleh bahwa prevalensi stunting memiliki korelasi positif dengan tingkat kemiskinan dan berkorelasi negatif dengan IPM. Hubungan antar peubah utilitas fasilitas kesehatan untuk kelahiran, ASI eksklusif, serta asupan makanan/gizi untuk bayi usia 6 s.d. 24 bulan menunjukan adanya korelasi positif. Peubah cakupan imunisasi dasar lengkap memiliki korelasi positif dengan peubah PAUD. Selanjutnya, hasil pengelompokan provinsi menunjukkan bahwa terdapat delapan kelompok provinsi dengan dengan kelompok yang memiliki anggota terbanyak adalah kelompok yang memiliki karakteristik prevalensi stunting yang tinggi dan indikator yang rendah untuk utilitas fasilitas kesehatan untuk kelahiran, ASI eksklusif, serta asupan makanan/gizi untuk bayi usia 6 s.d. 24 bulan.
DAMPAK PANDEMI COVID-19 TERHADAP IMPLEMENTASI MAKING INDONESIA 4.0 Shiddiq Ardhi Irawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): 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/akurasi2021.vol3.iss2.art107

Abstract

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.

Page 6 of 12 | Total Record : 114

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