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Marihot Nasution
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Pusat Analisis Anggaran dan Akuntabilitas Keuangan Negara, Gedung Setjen DPR RI Lt. 6, Kompleks Gedung DPR/MPR RI, Jl. Gatot Subroto Jakarta 10270
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INDONESIA
Jurnal Budget
Published by Setjen DPR RI
ISSN : 25415557     EISSN : 29858879     DOI : 10.22212
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Budget: Isu dan Masalah Keuangan Negara contains the results of research, development, studies, and thoughts in the fields of: Economy; State Budget; and Fiscal Policy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 129 Documents
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PENGARUH INVESTASI TERHADAP PENYERAPAN TENAGA KERJA Rastri Paramita; Ratna Christianingrum
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 2 No 1 (2017): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This paper aims to analyze the effect of investment, source of capital, number of projects, and sector towards labour. Type of data in this paper is pannel and secodary data. The study used data period from 2012 until 2016. The estimation methods is a multiple regression. The result shows that investment has significant effect on labour absorptiont. Every Rp1 trillion investment can absorb 621 workers. Investment in food and plantation crop sector having the highest employment absorb, where every investment in this sector able to absorb 143,320 labour. It takes the government’s policy to create a beneficial investment environment that can enlarge effect of investment towards labour.
KINERJA KEUANGAN PEMERINTAHAN DESA SEBELUM DAN SESUDAH PENGALOKASIAN DANA DESA DI TAHUN 2014 DAN TAHUN 2017 Slamet Widodo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 2 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22122/jurnalbudget.v4i2.37

Abstract

An assessment of local government financial performance can be used as an input in the process of policy improvements in the future. The allocation of villages fund from National budget considered as momentum to review some financial indicator performance. This study measures village government financial ratios namely the ratio of independence, the ratio of revenues effectiveness, ratio of expenditure efficiency, ratio of operational expenditure, capital expenditure ratio, and ratio of revenues growth using secondary data from BPS survery results in 2014 and 2017. The analysis method used is One-way Anova. The purpose of the study was to see whether there was a change in the ratio before and after village funds allocation from National Budget. The results showed a significant difference between those ratios, except the efficiency ratio of village government spending.
ANALISIS FAKTOR DETERMINASI PENANAMAN MODAL ASING (PMA) LANGSUNG DI ASEAN Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 5 No 1 (2020): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The number of Foreign Direct Investment (FDI) in ASEAN has been increasing over the past years. FDI is one of the sources of investment that is really important, mainly for developing countries. This research aims to analyse the development and determinants of Foreign Direct Investment (FDI) inflows in ASEAN countries over the period 2007 to 2018. It focused on six members of ASEAN countries including Indonesia, Singapore, Malaysia, Thailand, Philipines and Vietnam. By using data panel analysis with common effect model, it indicates that market size, exchange rate, trade openness, and political stability, were significant and positively attracted FDI inflow in ASEAN. Additionally, real interest rate was significantly proven to have negative effect on FDI Inflow. Meanwhile, inflation rate was not significant in attracting FDI to the region. This result shows that macroecenomic indicators are the key factors that attract more FDI. So that, the Government of ASEAN Countries have to maintain macroeconomic stability in encouraging more investors to the ASEAN countries. Beside that, political risk and uncertainty has to be minimized by increasing the political stability and good control of corruption in order to create condusive investment environment for foreign investors.
CUKAI PLASTIK UNTUK MENGATASI INDONESIA DARURAT SAMPAH PLASTIK Jesly Panjaitan
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 1 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Indonesia has a significant problem with plastic. The purpose of this study is to analyze Indonesia’s problems with plastic and analize the impact of the plastic waste. The excise of plastic is not implemented yet due to polemic between two ministries and the absence of implementing regulations of plastic excise. It is needed courage and willpower from Government to implement the excise of plastic. The policy should combine with other fiscal policies and need participation of various parties instead of government only
MEMAHAMI SEBARAN KINERJA PENDIDIKAN INDONESIA: STUDI NERACA PENDIDIKAN DAERAH Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 5 No 1 (2020): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study examines the differences in the results of education development in Indonesia by differentiating these results by region. This is done to determine the weaknesses and weaknesses of each region so that subsequent development is directed to cover up existing weaknesses. The comparison of the regions is carried out by using the different test of the western and eastern regions on the performance of education development recorded in Neraca Pendidikan Daerah 2018/2019 published by the Ministry of Education and Culture. The results of the study note that educational performance in the western and eastern regions of Indonesia has a statistically significant difference. Especially in performance as measured by pure participation rates and national examination results at all levels of education tested. The eastern region has a weaker educational performance than the western region of Indonesia. This needs to be a concern for the government if it wants to reduce development inequality in the education sector.
FAKTOR DETERMINAN INDEKS PEMBANGUNAN MANUSIA DI INDONESIA Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 1 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The human development index (HDI) is one indicator of development progress in aspects of human quality in a country. This study aims to identify the factors that affect the human development index in Indonesia by taking a sample of 34 provinces in Indonesia during the period 2013 to 2017. The analysis technique used is panel data regression using the fixed effect model. The regression results show that the gross regional domestic product (PDRB) per capita and the provincial poverty level have an influence on the high and low human development index. While the variable unemployment rate and fiscal independence ratio do not have a significant effect on HDI. These results imply the importance of regional economic development and poverty alleviation for the sake of increasing the human development index.
PENGARUH PAD, DAU, DAK TERHADAP PERTUMBUHAN EKONOMI DAN KEMISKINAN PADA KABUPATEN/KOTA DI INDONESIA Adhi Prasetyo; Ade Nurul Aida
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 2 No 1 (2017): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study investigate the effect of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) to economic growth and poverty at district/city in Indonesia for 2012-2014. Research using the method of path analysis with secondary data in the form of a panel consisting of 33 provinces include 441 district/city in Indonesia were sourced from the Directorate General of Financial Equalization (DJPK) and the BPS-Statistics Indonesia. Results shows that the PAD and DAU effect on economic growth in each district/city area. Otherwise DAK has no effect against economic growth. In addition, this analysis also showed that PAD, and DAU effect on poverty, but DAK had no effect against poverty at district/city in Indonesia. While economic growth would also have an effect on poverty. From the analysis also looks that indirectly PAD, and DAU to decrease poverty through increased economic growth.
ANALISIS EFEKTIVITAS JALUR SUKU BUNGA DALAM MEKANISME TRANSMISI KEBIJAKAN MONETER DI INDONESIA (PERIODE 2009-2018) Rastri Paramita
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 2 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22122/jurnalbudget.v4i2.45

Abstract

This research was conducted to determine the effectiveness of the interest rate channel in the mechanism of monetary policy in Indonesia. The variables used are policy rates (rSBK) as monetary policy tool, deposit rates (rDeposito), and credit rates (rKredit) as transmission to the real sector and CPI as a proxy of inflation which is the target of monetary policy. The VECM method is used since the variables are cointegrated but are stationary in the first difference. The results impulse response operational targets respond weakly to changes in monetary policy variables because they require a deadline of 5 periods to be able to influence the CPI. While the result of variance decomposition showed the low strength of the rDeposito variable which only reached 1.84 percent, rCredit was only 0,54 in response to the shock of the rSBL. Thus, the effect on CPI is only 1,03 percent. It can be concluded based on this research, the effectiveness of monetary policy which only relies on the policy interest rate channel is less effective in the transmission mechanism of monetary policy in Indonesia for the periode 2009-2018 to impact the inflation.
ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PRAKTIK PENGHINDARAN PAJAK Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 5 No 1 (2020): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study uses agency theory that explains the difference of interests (agency problems) between principals and agents. To solve these difference of interests, it uses aggressive tax avoidance in order to optimize both interests. This study uses observation of secondary data obtained from the audited financial statements of manufacturing companies.The results showed that this study had passed classic assumption test. The F test shows that the independent variables jointly influence the dependent variable with significant value of 0,000. The t test results showed profitability (ROA) and leverage (DER) with each a significant value of 0,000; 0,870. Finally, the conclusion of this study shows that ROA variable (X1) affects tax avoidance (Y), ROA has a negative effect on tax avoidance. whereas DER variable (X2) has no effect on tax avoidance (Y).
PENGARUH OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA PEMERINTAH DI INDONESIA Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 1 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Ministries/Insitutions in Indonesia based on Governmental Accounting Standard (SAP). The study was conducted to analyze the effect of audit opinions on the level disclosures of Ministries/Insitutions. The model using the lag effect, which examines the influence of audit opinions 2016 on the disclosures of financial statement in 2017. The result showed opinion has a positive and significant impact on disclosure.

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