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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 ANGGARAN PENDIDIKAN TERHADAP PEMBANGUNAN PENDIDIKAN INDONESIA Ratna Christianingrum
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 3 No 2 (2018): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An evaluation was needed to see if there were significant changes to national development, after the implementation of article 31 of UUD 1945. This budget allocation is able to influence the education development in Indonesia, especially provision and equity of access to quality education. But the physical development carried out has not been followed by an increase in quality education services. A large education budget allocation is also not followed by an improvement in the quality of education.
ANALISIS PEMANFAATAN DANA BANTUAN SOSIAL DAN HIBAH DI TINGKAT KABUPATEN/KOTA PADA PEMILIHAN KEPALA DAERAH TAHUN 2018 Dwi Resti Pratiwi; Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 3 No 2 (2018): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study examines the use of social assistance funds and grants ahead of the 2018 elections. This test is carried out by examining differences in the allocation of grants and social assistance funds in local governments led by incumbent leaders. The results show that there is a significant difference in the allocation of social assistance funds and grants in the first period of office and then nominate again in the next election. As long as the leaders served in the two leadership periods of 2008-2013 and 2013-2018, the allocation of social expenditure and grants in 2013 and 2017 had an average difference, where in 2013 the expenditure allocation was greater than in 2017. In 2017 was the last year the leader served in government. Differences also appear in the leadership tenure where there is still a chance for him to run for the next election. During his tenure as leader in the 2014-2018 period, the allocation of social assistance and grants in 2016 had an average allocation of social assistance funds and grants of 2.4 percent which had a statistically significant difference in 2017 (ahead of the 2018 election) where the funds were flat allocated by 3.4 percent. The allocation difference is also caused by the influence of the fiscal space of the regional government. However, from the results of linear regression, it was found that the amount of social assistance allocations and grants was not influenced by political factors such as the presence of incumbent leaders in government.
IMPLIKASI PASAL 114 UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA DAN PERATURAN PEMERINTAH NOMOR 10 TAHUN 2021 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM RANGKA MENDUKUNG KEMUDAHAN BERUSAHA DAN LAYANAN DAERAH TERHADAP KEUANGAN NEGARA DAN KEUA Robby Alexander Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 1 (2021): 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.v6i1.72

Abstract

Article 114 of the law of 2020 on job creation has amended several articles in law number 28 of 2009 on local taxes and retribution. These changes will have an impact to change of authority regarding local taxes and retribution, and also to state and local finances. This paper aims to know the changes of authority regarding local taxes and retribution and the implications of these changes to state and local finances. This paper is prepared with a normative juridical approach. The results of the study conclude that the changes of authority have significantly eliminate the authority of district/city government regarding local taxes and retribution which will have implications for decreasing local revenue and spending, worsening degree of fiscal decentralization, and increasing local financial dependence.
ELASTISITAS PENDAPATAN ASLI DAERAH (PAD) DI INDONESIA PADA ERA OTONOMI DAERAH Ratna Christianingrum; Ade Nurul Aida
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 1 (2021): 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.v6i1.73

Abstract

PAD is revenue obtained by the region which is collected based on regional regulations in accordance with statutory regulations.The elasticity of PAD to GRDP is one of the indicators used to identify fiscal conditions in the regions. The elasticity describes the sensitivity of PAD to GRDP. This study will evaluate the structure of PAD by looking at the elasticity of PAD against GRDP in Indonesia, especially in the regional autonomy era. This research shows that every 1 percent of a regional economic growth, there is 1.33 percent growth of PAD. Most provinces in Indonesia have shown that the PAD obtained is elastic to regional economic growth. Thisindicates that local governments already have the ability to explore potential revenues in their regions. However, out of 34 provinces in Indonesia, there are still 5 provinces whose PAD is inelastic to regional economic growth. The five provinces are North Sumatra, Riau, Bengkulu, Central Sulawesi, and South Sulawesi. The regional governments of the five provinces need to improve their capabilities in exploring potential regional revenues.
STUDI HUBUNGAN BONUS DEMOGRAFI, INDEKS PEMBANGUNAN MANUSIA, DAN INDEKS PEMBANGUNAN KETENAGAKERJAAN DENGAN PERTUMBUHAN EKONOMI Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 1 (2021): 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.v6i1.74

Abstract

The purpose of this study was to analyze the causality between demographic bonuses, the Human Development Index (HDI), and the Employment Development Index (IPK) on regional economic growth in the territory of Indonesia. The demographic bonus has a positive effect on economic growth because the productive age population earns income, so that overall it contributes to the gross regional domestic product. HDI is a condition in which every resident is able to access development results in obtaining income, health, and education, so that it can trigger economic growth. The IPK figure is a value that describes the conditions for the success of manpower development in a composite which includes 9 (nine) very basic main indicators of manpower development and if these indicators are managed properly, it will trigger economic growth. This study uses secondary data or time series data collected from BPS and the Ministry of Manpower.
EVALUASI SINKRONISASI PERENCANAAN DAN PENGANGGARAN BIDANG PERUMAHAN DAN PERMUKIMAN PADA PEMERINTAH PUSAT Dwi Resti Pratiwi
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.v4i2.75

Abstract

Aligning national planning and budgeting are crucial to achieving national development’s goals. One of Indonesia development goals as stated on Mid- Termn National Development Planning (RPJMN) 2015-2019 was to reduce poverty at 7-8 percent by the end of 2019. This target however is hard to be reached. It is indicated that there was a problem on planning and budgeting system at program priority and activity level. One of program priority that was mandated to achieve poverty target is housing and settlement. The outcome of the program unfortunately were unreachable. They were to reduce the housing backlog by 5 million unit and universal access to water supply and sanitation by 2019. This paper aims to evaluate the national planning budgeting alignment on Housing and Settlement Program. It used descriptive analysis methode by comparing between planning document such as RPJMN, Government Strategic Plan (Renstra), Government Work Plan (RKP) and Budget States (APBN). This analysis resulted that there is inconsistency outcome indicators across planning document (i.e RPJMN and RKP). Beside that, the missmatch between planning and budget document is found in this housing and settlement program which cause many activities were not funded in APBN. So that, the next government should evaluate the implementation of planning and budgeting during 2015-2019 and improve the alignment between them to achieve naional development goals as stated in RPJMN 2020-2024.
ANALISIS DAMPAK DANA OTONOMI KHUSUS PAPUA DAN PAPUA BARAT TERHADAP IPM Fahrudin Muhtarulloh
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 1 (2021): 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.v6i1.76

Abstract

The Papua Special Autonomy Fund (otsus) has been given to the provinces of Papua for the period 2002-2020 and West Papua for the period 2009-2021. The granting of these funds aims to catch up with development in Papua and West Papua from other regions. The formulation of the problem in this study is how the impact of the Papua and West Papua special autonomy funds on the HDI. While the purpose of this study is to determine the impact of the Papua and West Papua special autonomy funds on the HDI. Based on the results of the study, several conclusions were obtained, namely, first, the special autonomy fund had a positive and significant impact on HDI in Papua and West Papua. Second, the increase in Papua's HDI for the 2002-2010 period by a percentage of 1.11 percent to 1.05 percent in the 2010-2020 period. Meanwhile, West Papua was 1.38 percent to 0.89 percent. Third, the HDI disparity between districts/cities has increased, the Papua HDI disparity for the 2002-2010 period with a percentage of 24.14 percent to 62.07 in the 2010-2020 period. Meanwhile, West Papua was 44.44 percent to 53.85 percent. Efforts that need to be made by the government to increase the benefits of special autonomy are first, the government/DPR RI in revising the Special Autonomy Law for Papua and West Papua must regulate the measurement of the success of otsus. Second, the measurement of the success of special autonomy using the interval category. Third, the government/DPR RI in revising the Special Autonomy Law for Papua and West Papua must regulate the authorized institution to evaluate the implementation of otsus.
PENGARUH DANA BAGI HASIL, DANA ALOKASI KHUSUS, DANA DESA DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP KEMISKINAN DI KABUPATEN/KOTA DI INDONESIA Rendy Alvaro; Ervita Luluk Zahara
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.v4i2.77

Abstract

The study aims to analyze the effect of revenue sharing fund (DBH), special allocation fund (DAK), village fund, Gross Regional Domestic Product (GRDP) on poverty at the districts/city in Indonesia. Types of data use secondary data about revenue sharing fund (DBH), special allocation fund (DAK), village fund, Gross Regional Domestic Product (GRDP) in 2015-2018. Data analysis using panel data regression analysis. Result of research found that revenue sharing fund and special allocation fund had no significant effect on poverty. This study also proves village fund and Gross Regional Domestic Product (GRDP) have significant influence on poverty in Indonesia.
PENGARUH INVESTASI, TENAGA KERJA, SERTA EKSPOR TERHADAP PERTUMBUHAN EKONOMI Rendy Alvaro
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 1 (2021): 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.v6i1.78

Abstract

This study aims to determine the effect of foreign investment, domestic investment, labor, and exports on economic growth in Indonesia. This study uses panel data analysis consisting of cross sections and time series in provinces in Indonesia from 2012-2019. The results of the study indicate that foreign investment, domestic investment, and exports are found to have no effect on economic growth. Furthermore, the labor variable was found to have a significant negative effect on economic growth.
PENGARUH KONDISI SOSIAL EKONOMI TERHADAP KEJADIAN STUNTING DI INDONESIA Ade Nurul Aida
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.v4i2.79

Abstract

This analysis aims to determine the effect of socioeconomic conditions on the incidence of stunting in Indonesia during 2015-2018. The analysis uses the fixed effect method with secondary data in the form of panels consisting of 34 provinces in Indonesia sourced from the Indonesian Ministry of Health and the Central Statistics Agency (BPS). Based on the results of the analysis shows that the socioeconomic status of family income and conditions of poverty levels, as well as infants who receive exclusive breastfeeding, the level of protein consumption, households that have access to proper sanitation simultaneously have an influence on stunting. In addition, this analysis also shows that family income has a negative and significant effect on stunting, so it can be concluded that the greater the income in the family, the smaller the stunting event that occurs. While the poverty rate has a negative effect on the incidence of stunting, statistically the effect is not significant.

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