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Jurnal Manajemen Perbendaharaan
Published by Direktorat Jenderal Perbendaharaan Kementerian Keuangan
ISSN : 27767256     EISSN : 27755010     DOI : https://doi.org/10.33105/jmp.xxxx.xxx
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Manajemen Perbendaharaan bertujuan untuk meningkatkan dan memajukan bidang keilmuan dan praktik perbendaharaan dengan mempublikasikan makalah teoritis/analitis, empiris, dan review yang berkualitas di bidangnya. Cakupan Jurnal Manajemen Perbendaharaan antara lain terkait organisasi, administratif, manajerial, dan kebijakan yang memperbaiki pemahaman di bidang perbendaharaan, seperti pelaksanaan anggaran, manajemen kas, manajemen utang, manajemen aset, manajemen investasi, pengelolaan keuangan badan layanan umum, akuntansi dan pelaporan keuangan pemerintah, dan teknologi informasi perbendaharaan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 50 Documents
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Pengaruh Bantuan Langsung Tunai Dana Desa dan Kemandirian Desa di Masa Pandemi terhadap Kemiskinan Desa di Indonesia Gema Otheliansyah; Riedho Hizwar
Jurnal Manajemen Perbendaharaan Vol 4 No 2 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i2.409

Abstract

Besides its effect on public health, Covid-19 also affects social and economic aspects in citizen life. To minimize these impacts, the government has distributed The Village Fund Direct Cash Assistance (BLT DD) as the social safety net program by giving cash to the poor and the underprivileged families in the village. This research aims to determine the effect of BLT DD and the number of independence village as variable to village poverty in 33 Provinces in Indonesia. This study is quantitative research using data panel regression. The result shows that BLT DD and increase on the number of independence village had negative impact on village poverty in 33 Provinces in Indonesia.
Peran Belanja Pemerintah Fungsi Pendidikan, Kesehatan, dan Ekonomi terhadap Pembangunan SDM Kalimantan Selatan Yenie Purnomoratih; Safira Nurdianah Ramadhani
Jurnal Manajemen Perbendaharaan Vol 4 No 2 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i2.413

Abstract

This paper is intended to examines the role of the Government’s consolidated budget for education, health, and economic for the human development in South Kalimantan, and to explore how the budget is implemented. This paper uses panel data regression of consolidated government spending per region for 2017-2021, using the Fixed Effect Model. The result shows that the regional expenditure for education had a significant but counterproductive effect on the formation of HDI. The implementation of the regional budget for education has not been in good quality of spending. Meanwhile the Central expenditure on education had an insignificant effect. This study also found that government expenditure for health, both Central and Regional play a positive and significant role in HDI. Finally, this study shows that central government expenditure in Economics has a significant and positive effect on HDI compared to regional expenditure. In its implementation, there are several regions with poor HDI that do not allocate for Economics.
Pengaruh Manajemen Talenta terhadap Kinerja Pegawai dengan Retensi Sebagai Variabel Intervening di Direktorat Jenderal Perbendaharaan Pringadi Abdi Surya; Sriati Sriati; Abdul Nadjib
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.485

Abstract

Directorate General of Treasury implements talent management with the aim of finding/identifying, managing, developing, and retaining the best employees. This study aims to analyze the relationship between talent management, and employee retention and employee performance at the Directorate General of Treasury. The method is path analysis. The approach used in this research is quantitative with a survey method using a questionnaire. The results of the study show that talent management has a positive and significant effect on employee retention and employee performance at the Directorate General of Treasury. Nevertheless, several findings in this study indicate that there are some indicators which can still be improved.
Hubungan Program Prioritas Desa dengan Struktur Ekonomi Lokal: Studi Tingkat Desa di Maluku Utara Mohamad Yusuf; Anissa Amoretta Hidayah
Jurnal Manajemen Perbendaharaan Vol 4 No 2 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i2.490

Abstract

This study aims to identify Village Fund activities that influence village economic development in North Maluku Province and examine the impact of village priority program policies on village economic structure in the North Maluku region. The method used is tagging and panel data regression with a fixed effect model. The results of the study show that (1) Village Fund activities in the economic dimension were mostly used to support regional openness, especially during the pre-Covid-19 pandemic period, whereas during the pandemic the priority of their use shifted to economic recovery programs; (2) an increase in Village Funds and the presence of BUMDes reduces the composition of the tertiary sector workforce and increases the composition of the primary and secondary sector workforce. These findings indicate that Village Funds and BUMDes have an impact on changes in the village economic structure in the North Maluku region.
Pengaruh Belanja Modal Pemerintah Daerah Konsolidasian, Indeks Pembangunan Manusia, dan Ukuran Pasar terhadap Investasi Asing di Indonesia Manggala Adi Windoro; Aditya Ardhi Nugroho; Ingelia Puspita
Jurnal Manajemen Perbendaharaan Vol 4 No 2 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i2.491

Abstract

To respond the challenges of globalization, investment has become one of the driving forces behind economic recovery and sustainable development. Good economic development starts at the regional level. Therefore, the government encourages economic development in regions, including enhancing the investment potential in those areas. In the regional investment climate, foreign direct investment (FDI) plays a crucial role due to its larger investment value compared to domestic investment. However, FDI realization tends to be more volatile, so regional governments need to take strategic measures to manage the investment climate in order to attract foreign investors. This research analyzes several factors that influence foreign inflows in regions. The study employs a panel data estimation model for 34 provinces in Indonesia from 2012 to 2021. The estimation results indicate that consolidated regional government capital expenditure and market size significantly affect foreign inflows in regions, while the Human Development Index does not have an influence.
Dampak Belanja BLU terhadap Kesejahteraan dan Perekonomian Nasional Rangga Aji Wijaksono; Rizka Dwi Khasanah; Akhmad Wildan Kamal; Lalu Muhammad Aldimasqi; Zakia Mega Fatmala; Faris Azhar Muwaffaq
Jurnal Manajemen Perbendaharaan Vol 4 No 2 (2023): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v4i2.500

Abstract

Abstract Public Service Agencies or known as BLU in Indonesia such as hospitals, universities, and other BLU have an important role in the economy and welfare. However, not many studies have focused on the role of BLU on welfare and the economy and are still studying the effect of government expenditure in general. The purpose of this research is to analyze the effect of BLU spending on welfare indicators and economic growth. The research method used is descriptive and inferential analysis (panel data regression). From the analysis conducted, it is known that of the three BLU expenditures by function, health expenditure shows the best influence on welfare and economic indicators. BLU expenditure on education and economic functions has not been able to influence welfare and economic indicators. In terms of BLU expenditure by type (personnel expenditure, goods expenditure, and capital expenditure), the results of the analysis show a diverse effect on the components of gross regional product. Abstrak Badan Layanan Umum (BLU) seperti rumah sakit, perguruan tinggi, dan BLU lainnya memiliki peran yang penting dalam perekonomian dan kesejahteraan. Akan tetapi, belum banyak penelitian yang menaruh fokus pada peran BLU terhadap kesejahteraan dan perekonomian dan masih pada kajian pengaruh belanja pemerintah secara umum. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh belanja BLU terhadap indikator kesejahteraan serta pertumbuhan ekonomi. Metode penelitian yang digunakan menggunakan analisis deskriptif dan inferensial (regresi data panel). Dari analisis yang dilakukan, diketahui bahwa dari ketiga belanja BLU menurut fungsi, belanja kesehatan menunjukkan pengaruh yang paling baik terhadap indikator kesejahteraan dan perekonomian. Belanja BLU fungsi pendidikan dan ekonomi belum mampu mempengaruhi indikator kesejahteraan dan perekonomian. Dari sisi belanja BLU menurut jenis (belanja pegawai, belanja barang atau jasa, dan belanja modal), hasil analisis menunjukan pengaruh yang beragam terhadap komponen pengeluaran bruto.
Determinan Penghambat Penyerapan Anggaran: Studi Empiris pada Provinsi Riau Devina Rosa Sitepu; Tri Priyatmo; Rusdi Akbar
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.509

Abstract

The World Bank asserts that developing countries, such as Indonesia, encounter challenges in budget utilization, known as slow and back-loaded. This research aims to identify the factors that cause budget absorption to be not optimal in local governments in Riau Province. This research uses mixed methods with an explanatory sequential approach. Primary data was obtained from the results of questionnaire answers to 202 SKPD heads and FGDs by the BPKP Middle Auditor for Riau Province along with five representatives of the Head of BPKAD in Riau. Based on quantitative analysis, it was concluded that partially, external factors, namely concerns about being exposed to cases by APH, had the greatest influence on budget absorption, which was not yet optimal. The results of the qualitative analysis encourage benchmarking, professional relationship guidelines with APH, a two-year budget, as well as integration of procurement and risk management.
Analisis Pengaruh Belanja Daerah dan PDRB terhadap Peningkatan Pendapatan Asli Daerah (PAD) di Kalimantan Barat Dina Rizky Ramadhani; Widya Nur Fadila; Nita Safira
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.511

Abstract

The increase in local own-source revenue, as one of the sources of the district's funding, is influenced by local economic activities, which are reflected in the value of gross regional domestic product (GRDP). Local government expenditure, as stated in the regional government budget, also becomes one of many factors contributing to the increase in local own-source revenue. That is because the consumption of local government expenditure will enhance the local economic activities. This study examines the effect of GRDP and local government spending on the increase in local own-source revenue in Kalimantan Barat. The data used in this study consisted of 140 data taken from 14 districts/cities within Kalimantan Barat in 10 years (2013-2022) and analyzed using the random effect model (REM) panel data regression model. The results showed that GRDP and local government expenditure significantly affect local own-source revenue in Kalimantan Barat. On the other hand, GRDP and local government expenditures significantly increase local own-source revenue in Kalimantan Barat on a partial basis. Based on the study, researchers recommend that to increase local own-source revenue through the economy (GRDP), the government needs to carry out economic transformation by focusing on optimizing industrial estates. The government must also increase allocations on productive local government expenditures such as capital expenditure and immediately issue regional regulations regarding regional taxes.
Pengaruh Pajak Daerah, DBH, dan DAK terhadap Kemandirian Keuangan Pemda di Provinsi Riau Winarni Rahayu; Asep Syamsu Diyar; Tri Priyatmo
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.513

Abstract

This study is analyzing the influences of regional taxes, revenue sharing funds (DBH), and special allocation funds (DAK) on regional financial independence. The samples taken in this research cover all districts and cities in Riau Province for 6 years, specifically in the year 2017 to 2022 used as the panel data. Data obtained from BPK's LHP on Regional Government LKPD (LKPD that has been audited by BPK). This research applies multiple linear regression with a random effect method (REM) model which is processed with the EViews 12 application. The analysis found that regional taxes have a significantly positive influence on regional financial independence. On the other hand, profit sharing funds/DBH and special allocation funds/DAK have a significantly negative influence on regional financial independence. In conclusion, this study demonstrates a clear link between regional revenue sources (taxes, DBH, DAK) and a region's ability to manage its finances independently.
Dampak Belanja Subsidi dan Bantuan Sosial dari APBD terhadap Kesenjangan Pendapatan di Indonesia Sandi Asep Ramdani
Jurnal Manajemen Perbendaharaan Vol 5 No 1 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i1.524

Abstract

Creating equitable development is one of the Government's policy priorities. This research analyzes the influence of subsidy spending and social assistance from the APBD on income inequality as measured using the Gini coefficient with control variables, namely capital expenditure and education (average years of schooling). Panel data regression with Ordinary Least Square (OLS) with Robust Standard Error and Difference in Differences (DiD) was used to analyze data from 34 Provinces in Indonesia in the 2007-2022 period. The results of data analysis using OLS show that spending on subsidies, social assistance and capital has a positive effect on the Gini coefficient, while education has a negative effect on the Gini coefficient. Meanwhile, DiD's analysis shows that provinces with higher actual spending on subsidies and social assistance than the national average have higher income gaps in the 2015-2022 period. Based on these findings, there are indications that the distribution of subsidies and social assistance is still not on target. The Government needs to improve the subsidy spending scheme, improve data on social assistance recipients, and strengthen monitoring and supervision in its distribution.

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