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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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Penurunan Tingkat Kemiskinan dan Gini Ratio Melalui Common Effect Model: Studi Kasus Pembiayaan Ultra Mikro di Provinsi Jawa Timur SJ, Chandra Julihandono
Jurnal Manajemen Perbendaharaan Vol 5 No 2 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i2.432

Abstract

The ultra micro financing (UMi) credit program constitutes one of the government's efforts to empower micro, small, and medium-sized enterprises (MSMEs). Ultra-micro entrepreneurs, who outnumber other business categories and contribute significantly to the local economy, are the target of this funding due to their limited access to capital finance. This study aims to examine the impact of UMi financing on the welfare of UMi debtors', with the goal of reducing poverty and inequality in East Java. Based on secondary data from the Ministry of Finance, this study uses a quantitative approach with panel data regression analysis. This study's findings that UMi financing enhances the economic value of debtors' enterprises, while its impact on reducing the gini ratio is limited, increased business turnover significantly contributes to lowering poverty levels. East Java poverty and population disparity are not significantly impacted by business assets. In the future, it is expected that UMi financing will be disbursed after updating the data on the number of ultra-micro entrepreneurs, and that the financing allocation ceiling will be increased to expand the reach of UMi financing distribution.
Pengaruh Tingkat Kemandirian Fiskal Daerah, DAK, dan Belanja Modal terhadap Kemiskinan di Jawa Tengah Rahmawati, Rizka Nur; Pratiwi, Hesti Eka; Lisniwati, Mila; Afriani, Lutfiah Dwi; Haryadi, Akbar Kharisma
Jurnal Manajemen Perbendaharaan Vol 5 No 2 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i2.492

Abstract

Central Java Province has the second highest poverty rate in the nation, second only to the Special Region of Yogyakarta. This research aims to determine the influence of regional fiscal independence, the Special Allocation Fund (DAK), and regional capital expenditures toward poverty in Central Java Province. This study employs a quantitative approach, utilizing a fixed-effects panel data model. The panel data were obtained by combining time-series data for 2017-2022 and cross-section data from 35 regencies and cities in Central Java. The results showed that all independent variables had a simultaneous effect on poverty. Notably, the level of regional fiscal independence has a positive effect, while DAK has a negative effect. Furthermore, the study also found that regional capital expenditure exhibits a positive correlation with poverty.
Transfer ke Daerah: Dana Otonomi Khusus Papua, Perspektif Institusional Isomorphism Ariyadi, Yuli; Hadi Kusuma, I Putu Danny
Jurnal Manajemen Perbendaharaan Vol 5 No 2 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i2.514

Abstract

This research aims to understand the dynamics of the implementation of Papua's Special Autonomy, including the significant events that serve as the basis for the application and management of Papua’s Special Autonomy funds seen from the perspective of institutional isomorphism. This qualitative study uses a case study method, approached through phenomenological interpretation and an interpretative worldview perspective. Data collection was conducted from August 6, 2023, to August 25, 2023, through literature reviews and interviews with informants. The research findings indicate that Coercive Isomorphism, Mimetic Isomorphism, and Normative Isomorphism occur in various forms and periods. However, not all dimensions of institutional isomorphism are present in every period. The central government plays a more dominant role in regulating and managing Papua's Special Autonomy funds. In the future, the central government could allocate a greater portion, role and authority to the regional government to regulate and manage Papua's Special Autonomy funds to give benefits and improve the welfare of the Papuan People.
Analisis Determinan Kinerja Pelaksanaan Anggaran Satuan Kerja di Kalimantan Timur Parno, Parno
Jurnal Manajemen Perbendaharaan Vol 5 No 2 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i2.522

Abstract

This study aims to analyze the determinants of budget execution performance of spending units in East Kalimantan. Budget execution, as an exogenous variable, is proxied by goods and services procurement, external factors, and activity implementation. The analysis model for budget execution performance is constructed using the Structural Equation Modeling Partial Least Square (SEM PLS) method. The results showed that the exogenous variable of goods and services procurement significantly influences activity implementation. However, goods and services procurement and external factors directly do not have a significant impact on budget execution performance. Conversely, goods and services procurement through the implementation of activities demonstrates a significant effect on budget execution performance.
Analisis Pengaruh Desentralisasi Fiskal dan Belanja Modal Daerah terhadap Pertumbuhan Ekonomi: Studi Kasus pada Kabupaten Sampang Tahun 2013-2022 Aditya, Johan Rizky; Sudrajat, Ganjar Asdi; Pringgodani, Mardito Galih
Jurnal Manajemen Perbendaharaan Vol 5 No 2 (2024): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v5i2.530

Abstract

Fiscal decentralization, which grants authority over the management of Local Revenue (PAD), Transfers to Regions (TKD), and Regional Capital Expenditure, is expected to enhance regional economic growth. Despite possessing such authority and potential, Sampang Regency remains the area with the highest poverty rate and the lowest Human Development Index (HDI) in East Java. The purpose of this research is to analyze the effects of Local Revenue (PAD), Transfer to Regions (TKD), and regional capital expenditure on the economic growth of Sampang Regency. A mixed-methods approach was employed, combining quantitative analysis through multiple regression, as well as qualitative methods such as observations and discussions with the local government of Sampang Regency. The findings indicate that PAD and TKD positively influence economic growth in Sampang Regency, whereas regional capital expenditure negatively impacts the economic growth of Sampang Regency.
Perkembangan Akuntansi Akrual pada Sektor Publik: Analisis Bibliometrik Pratama, Hamdan Adhymaz; Mutmainah, Siti
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.532

Abstract

This study aims to analyze the development of scientific publication data on the theme of accrual accounting in the public sector from the Scopus database. The results of this study can be utilized for mapping the writing of additional articles on similar topics based on title, abstract and keyword analysis. The approach, utilising bibliometric analysis with the Biblioshiny application, was employed to analyse 262 articles collected from 97 journals spanning the period from 2005 to 2023. Journals with high impact and the most productive authors on this topic were identified. Based on the analysis results, the Public Money and Management Journal (Q2) publishes the most articles on this theme. Irvine Lapsley's article is one of the most influential publications, with a total of 161 citations. The dominant research areas include accrual accounting management, accounting policy implementation and its impact on transparency and accountability. Recommendations for further research include a more in-depth exploration of the impact of accrual accounting on the efficiency of public sector financial management and a comparative analysis of public accounting policies.
Penggunaan Benford’s Law dalam Menemukan Red Flag: Potensi Fraud pada Pengeluaran Pemerintah Daerah Annisa, Nabila Qurota; Bakri, Muhammad Rafi
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.560

Abstract

Auditors frequently recognize transactions in financial statements that are suspected of having the potential to facilitate fraud. This study seeks to examine all indicators of red flags in the implementation of Indonesian regional government expenditures, including Personnel Expenditures (51), Goods & Services Expenditures (52), and Capital Expenditures (53). This study analyzes 22,329 transaction records from a regional government in 2023, subsequently evaluated by Benford's Law. The test results indicate that transactions nearing a specific threshold exhibit a higher likelihood of being fraudulent compared to others. Moreover, there exists a risk of fraud in transactions characterized by low nominal values yet high frequency of occurrence. Auditors may utilize these red flags as a basis for additional examination.
Peran Strategis Belanja Perjalanan Dinas dalam Mendorong Perekonomian Sektor Pariwisata: Analisis Data Panel di Indonesia Priambodo, Aln Pujo; Yuniarianti, Alfiana
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.565

Abstract

Indonesia's tourism sector holds substantial potential for driving community-level economic development. Within this sector, the accommodation and food and beverage services are among the primary beneficiaries of government travel expenditures. Nevertheless, such expenditures are often perceived merely as operational or supporting activities with limited macroeconomic implications. Therefore, this study aims to examine the effect of government travel spending on the economy, particularly in the tourism sector. The impact is measured by using the best panel regression model among Fixed Effect, Random Effect, Pooled OLS, First Difference, Between OLS, and Fama-MacBeth models. The Between OLS estimation emerged as the best-fitting model, revealing that government travel spending significantly contributes to tourism sector growth, with an estimated increase of 0.64 points for each additional spending. Additionally, other independent variables—such as the human development index, foreign direct investment, and domestic direct investment—also positively contribute to the RGDP in the accommodation and food and beverage sector.
Analisis Determinan Kesehatan Keuangan BUMN Karya di Indonesia Prasanti, Tyas Ayu; Pratama Putra, Gigih Alfrian; Puspita, Ingelia
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.566

Abstract

In order to enhance competitiveness, the government focuses on infrastructure development by encouraging the participation of Construction Sector State-Owned Enterprises (SOEs). These state-owned enterprises are assigned tasks by the government, despite capital constraints, which have the potential to cause financial distress. This study employs ordinal logistic regression using the Partial Proportional Odds Model approach to identify factors influencing the financial health of Construction Sector SOEs. The analysis results indicate that financial performance, company size, and additional State Capital Injection (PMN) received by each Construction Sector SOEs significantly affect the company's financial health. This finding reaffirms the important role of the State Budget (APBN) through PMN, as a fiscal policy instrument in supporting the assignment of Construction Sector SOEs and maintaining the financial stability of strategic state-owned corporations.
Evaluating Government Spending on Climate Change Mitigation: Effects on Deforestation and Carbon Emissions in Kalimantan, Indonesia Setiawan, Erik; Nuzul, Alief Ibnu; Taufan, Andy
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.573

Abstract

This study examines the impact of central and local government spending on deforestation and carbon emissions in Kalimantan, a region where emissions are predominantly driven by forest-related activities and fossil fuel consumption. Utilizing a panel data regression analysis from 2016 to 2022, the research considers central government spending and regional transfers as independent variables, with deforestation and carbon emissions as dependent variables, and controls for regional area, gross regional domestic product, and COVID-19 effects. The findings indicate that increased central government expenditure correlates with reduced deforestation, whereas local government spending shows no significant impact on deforestation. Additionally, central government spending is associated with higher carbon emissions, while regional transfers do not significantly affect carbon emissions. Efficiency analysis reveals that East Kalimantan is the most efficient province in reducing deforestation and carbon emissions, while Central, West, and North Kalimantan are the least efficient. The study suggests that budget refocusing is essential for more precise targeting to effectively reduce deforestation and carbon emissions. Furthermore, it highlights the necessity for enhanced coordination between central and local governments, particularly in Central, West, and North Kalimantan, to address climate change issues comprehensively. This research contributes to our understanding of the fiscal dynamics of environmental policy in Indonesia and provides insights for optimizing government spending to mitigate the impacts of climate change.

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