cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 7   8   9   10   11 
INFORMASI KINERJA KEMENTERIAN KESEHATAN BERDASARKAN REDESAIN PERENCANAAN DAN PENGANGGARAN sumadiyah T olfah; Achmad Zunaidi; Risca Ardhyaningtyas
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (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.iss1.art190

Abstract

The implementation of the Planning and Budgeting System Redesign Policy (RSPP) is a policy that was rolled out to address the gap between planning and budgeting. This research was conducted to find out how far the RSPP policy has been implemented in ministries/agencies as a case study. Consideration of the Ministry of Health as a focus is one of the ministries with a large ceiling and has duties and functions that have a direct impact on the community. The research was conducted using mixed methods, namely quantitative (descriptive statistics related to the profile of planning and budgeting human resources) and qualitative (interviews related to the formulation of performance information as part of the RSPP policy implementation). The results of the research reveal that there are challenges and constraints in: 1) formulating the performance of the Ministry of Health; 2) the process of changing performance information between planning and budgeting documents (RKP, Ministry of Health Renja, and RKAKL). One reason is that human resources do not have a good understanding of the implementation of the RSPP and there are different perceptions regarding regulations. The results of this study can be used as a reference for increasing the effectiveness and suitability of planning and budgeting within the Ministry of Health.
EFISIENSI DAN EFEKTIVITAS ANGGARAN UNTUK DUKUNGAN UMKM MELALUI BELANJA PEMERINTAH PUSAT DAN TRANSFER KE DAERAH shiddiq ardhi irawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (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.iss1.art201

Abstract

Micro, Small and Medium Enterprises (MSME) have an important role in the national economy, however there are still many problems they face, including weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions. To overcome these problems, the Government provides enormous support for MSME, both fiscal and non-fiscal. There is no research that has analyzed the efficiency and effectiveness of the budget for MSMEs originating from Central Government spending and Transfers to the Regions. Therefore, this study aims to determine the efficiency and effectiveness of MSME budget support by Central Government spending and Transfers to the Regions. The method used is a literature study and descriptive analysis with secondary data. The results of the analysis of budget efficiency for MSME originating from Ministries/Government Agencies has a value of -0.84. The efficiency value of the MSME support budget is the Business Climate. While the value of the least efficiency is in the field of industrial technology. The results of the analysis of budget effectiveness for MSME originating from Ministries/Government Agencies have a value that is quite effective and the best problem areas for MSMEs are infrastructure. While the least effective field is industrial technology.
ANALISIS CAMEL RATIO PADA BANK BUMN UNTUK MENILAI KINERJA DAN RESIKO PENGELOLAAN KEKAYAAN NEGARA DIPISAHKAN (KND) Dina Amaluis
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (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.iss1.art203

Abstract

The study aims to measure the performance of management/health of state-owned banks using the CAMEL Ratio. State-owned banks in Indonesia have a very significant role in the Indonesian economy. The role of State Own Banks in general in the national economy is to help the development of small, micro, and medium enterprises (UMKM), as well as cooperatives. State-owned banks obtain sources of funds from Segregated State Wealth (KND). This research uses the Quantitative Descriptive method using data from state-owned banks listed on the Indonesia Stock Exchange during 2017 to 2021. The results of the analysis show that four the state-owned banks listed Bank Mandiri, Bank BNI, Bank BRI dan Bank Tabungan Negara throughout the study period have good CAR, NPL, and LDR values so that they can be declared state-owned banks are Health. CAMELs Ratio analysis that can measure the health performance of state-owned banks can be a measurement item for State Own managers who use an Early Warning System.
KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA: BELANJA MODAL, TINGKAT KETERGANTUNGAN DAN UKURAN DAERAH Amrie Firmansyah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 6 No 1 (2024): 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/akurasi2024.vol6.iss1.art194

Abstract

Pemerintah daerah dituntut untuk meningkatkan kinerja keuangannya dalam rangka optimalisasi pelayanan dasar kepada masyarakat. Kinerja keuangan pemerintah daerah merupakan indikasi berbagai pihak atas keberhasilan pemerintah daerah dalam menjalankan organisasinya. Penelitian ini bertujuan untuk menguji pengaruh belanja modal, tingkat ketergantungan dan ukuran daerah terhadap kinerja keuangan pemerintah daerah. Data penelitian bersumber dari ringkasan laporan realisasi anggaran dan neraca tahun 2021 pemerintah kabupaten/kota di Indonesia. Data penelitian diambil dari situs resmi Direktorat Jenderal Perimbangan Keuangan. Berdasarkan purposive sampling, sampel penelitian ini berjumlah 410 observasi. Penelitian ini menguji hipotesis dengan menggunakan analisis regresi linear berganda untuk data cross section. Hasil pengujian menunjukkan bahwa belanja modal dan tingkat ketergantungan daerah berpengaruh negatif terhadap kinerja keuangan pemerintah daerah. Penelitian ini juga menemukan bahwa ukuran pemerintah daerah berpengaruh positif terhadap kinerja keuangan pemerintah daerah. Penelitian ini dapat digunakan oleh Kementerian Dalam Negeri terkait dengan pelayanan infrastruktur oleh pemerintah daerah dan implementasi desentralisasi fiskal dalam meningkatkan potensi penerimaan asli pemerintah daerah.
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.
EFEKTIFITAS FASILITAS PPnBM KENDARAAN BERMOTOR DITANGGUNG PEMERINTAH SELAMA PANDEMI COVID-19 Marsya Diah Izdihar; Benny Gunawan Ardiansyah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 6 No 1 (2024): 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/akurasi2024.vol6.iss1.art215

Abstract

Pandemi Covid-19 menyebabkan guncangan terhadap kesehatan manusia sekaligus perekonomian. Banyak sektor-sektor ekonomi yang menghadapi tekanan akibat pandemi, termasuk industri otomotif. Industri otomotif dianggap salah satu sektor industri penting dan salah satu upaya pemerintah untuk mendorong bangkitnya sektor industri otomotif ini adalah dengan memberikan fasilitas PPnBM Kendaraan Bermotor yang Ditanggung oleh Pemerintah (DTP). Penelitian ini bertujuan menjelaskan pengaruh pemberian fasilitas tersebut terhadap kinerja keuangan perusahaan. Kinerja keuangan dianalisis berdasarkan empat aspek yaitu likuiditas, profitabilitas, solvabilitas, dan aktivitas. Penelitian ini menggunakan analisis regresi linear data panel dengan pendekatan Feasible Generalized Least Square (FGLS). Hasil penelitian ini menunjukkan bahwa pandemi Covid-19 tidak berpengaruh signifikan terhadap likuiditas, profitabilitas, dan solvabilitas namun berpengaruh signifikan negatif terhadap aktivitas perusahaan di industri otomotif. Sementara itu, fasilitas PPnBM Kendaraan Bermotor DTP berpengaruh signifikan positif terhadap profitabilitas dan aktivitas namun tidak berpengaruh signifikan terhadap likuiditas dan solvabilitas perusahaan di industri otomotif. Dengan demikian, perusahaan-perusahaan yang bergerak pada industri otomotif di Indonesia memiliki good governance dalam kinerja perusahaan

Page 9 of 12 | Total Record : 114

 7   8   9   10   11 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 6 No. 2 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 6 No 1 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 6 No. 1 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 4 No 2 (2022): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 4 No 1 (2022): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 2 (2017): Jurnal Sistem Penganggaran Sektor Publik Vol 1 No 1 (2019): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik Vol 2 No 1 (2018): Jurnal Sistem Penganggaran Sektor Publik Vol 1 No 1 (2017): Jurnal Sistem Penganggaran Sektor Publik More Issue