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AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Published by Politeknik Wahdah Islamiyah Makassar
ISSN : -     EISSN : 31236294     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Focus AMANAH: Journal of Public Sector Financial Management is a peer-reviewed scholarly journal that publishes original research articles, reviews, and policy analyses in the field of public sector finance and management. The journal aims to advance knowledge and promote best practices in managing public resources effectively, transparently, and accountably. Scope Areas of interest include, but are not limited to: Public financial management and budgeting Fiscal policy and government expenditure analysis Public sector accounting and auditing Performance-based budgeting and financial reporting Public asset and debt management Governance, transparency, and accountability in public finance Information systems in public financial management Policy evaluation, reform, and innovation in public sector finance The journal welcomes contributions from academics, practitioners, policymakers, and researchers interested in the intersection between financial management and governance in the public domain.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Analisis Dinamis Hubungan antara Belanja Pemerintah Daerah dan Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan: Pendekatan Model VECM: Dynamic Analysis of the Relationship between Regional Government Expenditures and Economic Growth in South Sulawesi Province: VECM Model Approach Azwar Azwar
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 1 No. 1 (2025): AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to analyze the long-term and short-term relationships between regional government expenditure and economic growth in South Sulawesi Province, as well as to identify the direction of causality and the dynamic interactions between the variables using an econometric approach based on time series data. Annual secondary data for the period 2010–2023 were obtained from the official publications of Statistics Indonesia (BPS) of South Sulawesi Province. The analysis employed the Vector Error Correction Model (VECM), including the Augmented Dickey-Fuller (ADF) stationarity test, optimal lag determination, and Johansen cointegration test. The Granger causality test was used to determine the direction of causal relationships, while the Impulse Response Function (IRF) and Variance Decomposition (VD) analyses were applied to assess the dynamic responses and relative contributions among variables. The results reveal a significant long-term relationship between government spending and economic growth with a negative direction, indicating the presence of a crowding-out effect. The significant and negative error correction term (ECT) suggests a relatively fast adjustment toward long-run equilibrium. However, in the short run, no significant causal relationship was found, implying that regional fiscal policy has not yet had a direct impact on economic growth. The IRF results show that shocks in government spending initially generate a short-term positive response in GDP, which subsequently weakens, while the VD results indicate that government spending contributes only modestly—around 2–7%—to variations in GDP. These findings underscore the need to enhance the effectiveness and productivity orientation of public spending to foster sustainable regional economic growth.
Restrukturisasi Manajemen Organisasi Sektor Publik dan Reformasi Birokrasi: Management Restructuring of Public Sector Organizations and Bureaucratic Reform Faridawati Faridawati
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 1 No. 1 (2025): AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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Abstract

Restructuring public sector organizational management is an effort to improve efficiency, effectiveness, and accountability in governance. This study aims to analyze and understand the concept, theory, and implementation of public sector organizational management restructuring. The research methods used are literature study and case analysis. The results show that restructuring public sector organizational management can improve efficiency and effectiveness, accountability and transparency, as well as the quality of public services and community participation. However, restructuring can also pose challenges and obstacles, such as lack of resources and employee resistance. Therefore, proper planning and implementation of restructuring, as well as effective monitoring and evaluation, are important to achieve restructuring objectives.
Analisis Transparansi dan Akuntabilitas Penganggaran Publik: Analysis of Public Budgeting Transparency and Accountability Nurlina Nurlina
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 1 No. 1 (2025): AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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This study aims to analyze the implementation of transparency and accountability in public budgeting in Indonesia through the implementation of an e-budgeting system. This study uses a literature review method by reviewing various national and international studies published between 2019 and 2025 that are relevant to digital-based public financial governance. The results of the study indicate that e-budgeting contributes significantly to increasing the efficiency of the budgeting process, strengthening information transparency, and creating a digital audit trail that encourages government accountability. This system also allows the public to access budget data in real time, thereby expanding the space for public participation in fiscal policy oversight. However, its implementation still faces various challenges, including limited technological infrastructure, low digital literacy of civil servants, suboptimal data quality, and bureaucratic resistance to change. This study confirms that the success of transparency and accountability is not solely determined by technological innovation but also requires strengthening human resource capacity, consistent political commitment, and a bureaucratic culture that supports openness. These findings are expected to contribute to the development of policy strategies to realize more effective, participatory, and integrity-based public financial governance.
Inovasi Pelayanan Publik Berbasis Digital dalam Meningkatkan Efektivitas Pelayanan Pemerintah kepada Masyarakat: Digital-Based Public Service Innovation in Increasing the Effectiveness of Government Services to the Community Nur Mutmainna
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 1 No. 1 (2025): AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study analyzes the role of digital-based public service innovations in improving the effectiveness of public services. Various government institutions in Indonesia have begun implementing digital transformation through online service platforms, mobile applications, and integrated information systems. These innovations are expected to reduce bureaucratic complexity, shorten service time, and increase transparency. Using qualitative literature analysis, the study finds that digital innovation significantly enhances accessibility, service quality, and public satisfaction. However, challenges remain, such as digital literacy gaps, infrastructure limitations, and system integration issues. Strengthening collaboration, improving digital competence, and ensuring stable technological infrastructure are essential to optimizing public service effectiveness.
Menjaga Multiplier Effect Pembangunan Desa sebagai Instrumen Pemerataan Ekonomi Nasional: Maintaining the Multiplier Effect of Village Development as an Instrument of National Economic Equalization Achmat Subekan; Azwar Azwar
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 1 No. 1 (2025): AMANAH: Jurnal Manajemen Keuangan Sektor Publik
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to analyze the dynamics of the Multiplier Effect in rural development in Indonesia by examining how cascading economic impacts emerge and are sustained at the village level. Employing a qualitative–descriptive approach, the research explores the institutional, social, and economic interactions that shape the distribution and sustainability of the Multiplier Effect. Data were collected through direct observations and an analysis of official documents, including village budgets and development planning reports. The findings indicate that the Multiplier Effect does not arise automatically from physical development activities but is generated through strategic management of local economic circulation, the strengthening of social capital, and effective village governance. The study further reveals that villages capable of directing development spending toward local procurement, human resource empowerment, and institutional capacity-building tend to produce a more sustainable Multiplier Effect. Conversely, economic leakages, weak governance, and limited community participation serve as major obstacles to long-term sustainability. The study concludes that reinforcing the Multiplier Effect requires integrated strategies encompassing local procurement policies, capacity enhancement, institutional strengthening, and regulatory support. Such efforts are essential to ensure that rural development contributes meaningfully to local economic resilience and the equitable distribution of national welfare.
Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Pada Perusahaan PT Unilever Indonesia Tbk Periode 2019-2024: The Influence of Good Corporate Governance and Leverage on Profit Management at the Company PT Unilever Indonesia Tbk for the 2019-2024 Period Nadine Maritza Septiani; Bunga Citra Lestari
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 2 No. 1 (2026): AMANAH: Jurnal Manajemen Keuangan Sektor Publik (In Progress Issue)
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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This study analyzes the effect of Good Corporate Governance (GCG) and leverage on earnings management at PT Unilever Indonesia Tbk for the period 2019-2024 using a quantitative approach based on a single-company case study. Secondary data were obtained from the company's annual financial statements. Earnings management is proxied by total accruals, GCG is measured through the proportion of independent commissioners, independent audit committees, and board size, while leverage is measured using the Debt to Equity Ratio (DER). Multiple linear regression analysis shows that partially, GCG and leverage do not have a significant effect on earnings management. However, simultaneously, GCG and leverage have a significant effect (sig = 0.032) with an R² value of 0.979. Considering the limited number of observations and the presence of multicollinearity, the study results are interpreted cautiously and emphasize the importance of evaluating governance and funding structure in an integrated manner.
Pengaruh Dana Desa dan Belanja Modal (Infrastruktur) Terhadap Tingkat Kemiskinan Di Kabupaten Bekasi Periode 2019-2024: The Effect of Village Funds and Capital Expenditure (Infrastructure) on Poverty Levels in Bekasi Regency, 2019–2024 Aqilah Virgi Maryam; Nurul Ayu Aprilia
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 2 No. 1 (2026): AMANAH: Jurnal Manajemen Keuangan Sektor Publik (In Progress Issue)
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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This study aims to analyze the effect of Village Funds and capital expenditure on infrastructure on poverty levels in Bekasi Regency during the period 2019–2024. Poverty remains a major development challenge, particularly in regions with industrial economic characteristics such as Bekasi Regency. This research employs a quantitative approach with a causal explanatory design using annual time series secondary data. The data were obtained from official government institutions, including the Central Bureau of Statistics and regional budget realization reports. The analytical method used is multiple linear regression to examine both partial and simultaneous effects of Village Funds and capital expenditure on poverty levels. The results show that, partially, Village Funds do not have a significant effect on poverty levels. Likewise, capital expenditure on infrastructure also does not significantly affect poverty reduction. Simultaneously, Village Funds and capital expenditure are not proven to have a significant impact on poverty levels in Bekasi Regency during the study period. These findings indicate that the allocation of fiscal resources does not automatically lead to poverty reduction in the short term. The effectiveness of poverty alleviation policies depends not only on the amount of budget allocated but also on the quality of planning, targeting accuracy, and implementation. Therefore, it is recommended that local governments improve the effectiveness of Village Fund management and infrastructure spending to achieve more inclusive and sustainable poverty reduction outcomes.
Analisis Implementasi Good Governance dalam Pengelolaan Sumber Daya Manusia di Organisasi Sektor Publik: Analysis of Good Governance Implementation in Human Resource Management in Public Sector Organizations Faridawati Faridawati
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 2 No. 1 (2026): AMANAH: Jurnal Manajemen Keuangan Sektor Publik (In Progress Issue)
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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The implementation of good governance in human resource management (HRM) within public sector organizations plays an important role in improving the quality of human resources to achieve organizational objectives. This study aims to analyze and understand the implementation of good governance in HRM in public sector organizations and to identify the factors influencing its implementation. The research employs a qualitative approach using a literature review method and descriptive analysis of policies, regulations, and human resource management practices in public sector organizations. The results indicate that the implementation of good governance in HRM can enhance the professionalism of public officials’ performance and improve the quality of public services. However, several challenges remain, including a lack of transparency and accountability, limited human resource capacity, and weak internal supervision systems. The factors influencing the implementation of good governance include government policies, organizational structure, organizational culture, and human resource competencies. Therefore, strong leadership commitment, strengthened supervision systems, and continuous improvement of officials’ competencies are required to ensure the optimal application of good governance principles in human resource management within public sector organizations.
Tinjauan Mekanisme dan Praktik Pengelolaan Dana Perhitungan Fihak Ketiga (PFK) Pegawai oleh Bendahara Umum Negara: Review of Mechanisms and Practices for Management of Employee Third Party Calculation Funds (PFK) by the State General Treasurer Achmat Subekan; Rudy Widodo
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 2 No. 1 (2026): AMANAH: Jurnal Manajemen Keuangan Sektor Publik (In Progress Issue)
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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Abstract

The management of Employee Third-Party Funds (PFK) constitutes an integral part of the state treasury system under the authority of the Minister of Finance acting as the State General Treasurer (BUN). The complexity of the mechanisms for collection, reconciliation, disbursement, and accountability of these funds makes their management important to examine from both regulatory and administrative practice perspectives. This study aims to analyze the mechanisms and practices of managing Employee PFK implemented by the State General Treasurer. This research employs a qualitative approach using a descriptive-analytical method, conducted through regulatory review, document analysis, and interviews. The findings indicate that the management of Employee PFK by the BUN has been carried out in accordance with prevailing laws and regulations. The mechanisms for collecting and distributing funds involve multiple stakeholders, including local governments, ministerial/institutional working units, social security administering bodies, as well as supervisory and audit institutions. The reconciliation and accountability processes are conducted in stages to ensure data accuracy and the accountability of financial reporting. Overall, the involved parties have performed their duties and roles effectively and efficiently within the framework of the state financial control system.
Apakah Pengeluaran Pemerintah Mendorong Keberlanjutan Lingkungan? Bukti dari Emisi Karbon di Indonesia: Does Government Expenditure Promote Environmental Sustainability? Evidence from Carbon Emissions in Indonesia Azwar Azwar; Bayu Taufiq Possumah
AMANAH: Jurnal Manajemen Keuangan Sektor Publik Vol. 2 No. 1 (2026): AMANAH: Jurnal Manajemen Keuangan Sektor Publik (In Progress Issue)
Publisher : Program Studi Manajemen Keuangan Sektor Publik, Politeknik Wahdah Islamiyah Makassar

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This study aims to examine the effect of government expenditure on carbon emissions in Indonesia using a quantitative econometric approach. Specifically, it aims to identify the direction and significance of the relationship between public spending and environmental outcomes, thereby providing empirical insights for aligning fiscal policy with sustainable development objectives. The study employs a multiple linear regression model based on annual time-series data covering the period 2000–2024. The data are obtained from the World Bank’s World Development Indicators (WDI), particularly the reporting period for national accounts data. The empirical results indicate that government expenditure has a negative and statistically significant effect on carbon emissions, suggesting that higher public spending may contribute to environmental improvement when allocated toward environmentally supportive sectors such as green infrastructure and efficient public services. Urbanization, however, shows a positive and significant relationship with carbon emissions, implying that urban growth in Indonesia remains associated with energy-intensive economic activities. Meanwhile, GDP does not exhibit a statistically significant effect, which may indicate a potential decoupling between economic growth and environmental degradation, although the evidence remains inconclusive. Energy use intensity shows a negative but statistically insignificant effect on carbon emissions. The findings suggest that fiscal policy can serve as a strategic instrument to support environmental sustainability when integrated with green economic policies and energy transition strategies.

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