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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 55 Documents
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Digital Transformation in Treasury Reform in Indonesia: A Mixed Methods Approach Donny Maha Putra
Jurnal Manajemen Perbendaharaan Vol. 7 No. 1 (2026): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v7i1.543

Abstract

What happens when a state treasury institution attempts to modernise its operations through digital technology while simultaneously restructuring its organisation? This study explores that question within the context of Indonesia's Treasury. The study's originality lies in analysing digital transformation and organisational reform together within a developing-country treasury, which prior studies have rarely done. Employing a mixed-methods approach that combines in-depth interviews, policy document analysis coded in NVivo, and regression modelling using RStudio, the research examines how technology adoption and institutional reform interact in shaping fiscal efficiency and transparency. The findings show that big data and artificial intelligence have noticeably accelerated decision-making and improved accuracy, yet transparency turned out to be the strongest driver of reform outcomes, surpassing efficiency gains, structural changes, and digital initiatives. Fragmented system integration, slow capital expenditure cycles, and the limited reach of the treasury information system remain serious constraints. The study puts forward a dual-pathway reform framework connecting technological change with organisational restructuring along three dimensions: institutional structure, workforce capability, and business processes. Other developing countries facing comparable fiscal and institutional pressures may find this experience useful as a practical reference.
Optimalisasi Local Taxing Power Berbasis Analisis Tax Effort Subnational: Studi pada Pemda di Provinsi Sulawesi Tenggara Havidz Ibrahim; Dedi Purba; Furqan Furqan
Jurnal Manajemen Perbendaharaan Vol. 7 No. 1 (2026): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v7i1.552

Abstract

One critical aspect of fiscal decentralization is the level of fiscal autonomy in each region, which refers to a region's ability to independently meet its financial needs. Most regencies and municipalities in Southeast Sulawesi Province are classified as having a very low level of fiscal autonomy. To date, evaluations of subnational tax performance have been heavily dominated by the tax ratio approach, which lacks accuracy in capturing actual regional capacity. Therefore, this study aims to provide strategy recommendations for enhancing local taxing power in the regencies and municipalities of Southeast Sulawesi based on their positions in the subnational tax effort quadrant to address these fiscal autonomy challenges. The research employs a mixed-methods approach using panel data from 17 regencies and municipalities spanning the 2019–2023 period. The quantitative analysis utilizes panel data regression to estimate tax capacity, while the qualitative analysis is grounded in the TADAT framework and triangulated interviews with local experts and regional stakeholders. The subnational tax effort quadrant is constructed based on the average tax ratio and tax effort of each regency and municipality across both mainland and island regions in Southeast Sulawesi Province. Tax effort is calculated as the ratio between realized local tax revenue and tax capacity, with tax capacity determined through a panel data regression model that incorporates variables such as per capita GRDP, workforce size, number of hotels, sectoral GRDP proportions, and capital expenditure, all of which are analyzed in relation to realized local tax revenue in each regency/municipality. These variables have been proven to significantly influence the realization of regional tax revenue. The results indicate that most regencies and municipalities in Southeast Sulawesi Province fall into Quadrant I, where both tax effort and tax ratio remain below average. It is recommended to enhance local taxing power through digitalization and tax administration reforms, risk-based supervision, compliance cost reduction, and tax awareness campaigns. The implication is that local governments must immediately shift from manual collection to an integrated digital platform and review the efficiency of fiscal incentives for National Strategic Projects to expand the local revenue base sustainably.
Strategi Penentuan Prioritas Penggalian Potensi Pajak Daerah: Studi Empiris di Provinsi Kepulauan Bangka Belitung Febrian Yalisman; Dimas Destiana Muhamad Jayadipura; Reza Irfandhani; Annisa Deni Istina; Edih Mulyadi; Devi Valeriani
Jurnal Manajemen Perbendaharaan Vol. 7 No. 1 (2026): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v7i1.554

Abstract

This study aims to identify strategies for exploring local tax potential following the implementation of Law No. 1 of 2022 in the Bangka Belitung Islands Province. Using a mixed-method approach, this research addresses a gap in the literature that has predominantly been characterized by fragmented approaches in analyzing local tax potential. The quantitative analysis employs panel data regression and ordinary least squares (OLS) on seven regencies/cities over the 2016–2023 period to estimate the decomposition of local tax elasticity with respect to tax bases and sectoral economic activity. Meanwhile, the qualitative analysis applies the Analytical Hierarchy Process (AHP), supported by focus group discussions (FGD) and pairwise comparison questionnaires involving academics, officials from the Ministry of Finance, and local government tax administrators. The results indicate that local tax revenues are inelastic to changes in the tax base, suggesting room for revenue enhancement through improvements in tax administration. Data availability emerges as the most important criterion in determining local tax exploration priorities, while BPHTB, Cigarette Tax, and Motor Vehicle Fuel Tax are identified as the highest-priority taxes for optimization. In addition, differences are found between central and local governments in formulating strategies for local tax optimization. This study contributes to the academic literature by developing a mixed-method approach that integrates empirical estimation of local tax elasticity with expert judgment. Practically, the study provides recommendations for local governments to strengthen tax administration and formulate more targeted tax prioritization strategies in order to support sustainable fiscal independence.
Standardisasi Klusterisasi UMKM untuk Mendukung Ketepatan Kebijakan Pemberdayaan: Studi pada UMKM Binaan DJPb Marsandhi Evan Pardede; Lyssa Zulya Zalyra
Jurnal Manajemen Perbendaharaan Vol. 7 No. 1 (2026): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v7i1.576

Abstract

Unlike previous studies that generally classify Micro, Small, and Medium Enterprises (MSMEs) based on mathematical patterns without directly linking them to government policy frameworks, this study aims to develop a simple MSME clustering model that is aligned with the classification outlined in the Technical Guidelines of the Directorate General of Treasury. Data were collected through a questionnaire consisting of 21 questions designed to classify MSMEs into three categories: start-up, independent, and export-ready enterprises. The study employed a purposive sampling technique involving 360 assisted MSMEs in West Sumatra. The decision tree method was employed in this study because it is capable of generating structured classification rules that are easy to understand and interpret by policymakers. The results indicate that the initial 21-question instrument can be simplified into nine key questions related to business structure, taxpayer identification number (NPWP) ownership, production technology, product standards, export procedures, business licensing, annual tax return reporting, marketing platforms, and business contracts. This simplification improves the efficiency of the clustering process without compromising its alignment with the existing policy framework. Relevant government agencies may consider adopting this decision tree model as a standard for MSME clustering, as it is simpler, more practical, and easier to implement in supporting MSME development and capacity-building programs.
Evaluasi Dampak Bantuan Sosial Daerah terhadap Pengeluaran dan Konsumsi per Kapita Provinsi Kalimantan Timur Rangga Aji Wijaksono
Jurnal Manajemen Perbendaharaan Vol. 7 No. 1 (2026): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v7i1.581

Abstract

Social assistance is a fiscal policy instrument to reduce inequality and improve household welfare. East Kalimantan has a high GRDP but faces income inequality, reflected in its Gini Ratio, the highest in Kalimantan since 2022. Unlike previous studies that mainly evaluated national social assistance or specific programs such as PKH, BPNT, BST, and Raskin, evidence on local government social assistance in East Kalimantan remains limited. This study addresses this gap using 2023 Susenas data and Propensity Score Matching (PSM) to reduce selection bias between beneficiary and non-beneficiary households. The unit of analysis is the household, with local social assistance receipt as the treatment and per capita food expenditure, non-food expenditure, calorie intake, protein intake, and carbohydrate intake as outcomes. Propensity scores are estimated using a logit model based on household characteristics, followed by Nearest Neighbor Matching, covariate balance testing, and Average Treatment Effect on the Treated (ATT) estimation. The results show that local social assistance reduces expenditure burdens by 10.53% for food and 11.69% for non-food, but does not significantly improve consumption quality. The findings imply that provincial and district/city governments in East Kalimantan should improve beneficiary targeting, direct assistance toward nutritious food, and conduct periodic evaluations using integrated data.

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