JURNAL MANAJEMEN KEUANGAN PUBLIK最新文献

Impact Analysis of Law No. 9 of 2018 in Administration of Tariff Service Non-Tax Revenue in Indonesia 2018 年第 9 号法律对印度尼西亚关税服务非税收入管理的影响分析

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-12-29 DOI: 10.31092/jmkp.v7i2.2504

Kandha Aditya Sandjoyo, Y. Sunitiyoso

{"title":"Impact Analysis of Law No. 9 of 2018 in Administration of Tariff Service Non-Tax Revenue in Indonesia","authors":"Kandha Aditya Sandjoyo, Y. Sunitiyoso","doi":"10.31092/jmkp.v7i2.2504","DOIUrl":"https://doi.org/10.31092/jmkp.v7i2.2504","url":null,"abstract":"The enactment of Law 9 of 2018 marked a significant shift in the management of non-tax revenue in Indonesia, replacing a two-decade-old law. This study delves into the implications of this legal transformation on non-tax revenue tariffs, focusing on the effects of tariff simplification and process enhancements. Employing a qualitative method, the research draws on archival records from periods before and after the law's implementation. The findings underscore the pivotal role of Law 9 of 2018 in structuring regulations, streamlining tariff administration, and enhancing revenue management practices. The simplified tariff structure is anticipated to bolster compliance and efficiency, ultimately leading to improved revenue collection. A more refined regulatory framework not only facilitates revenue generation but also fosters a conducive environment for effective revenue management. The study reveals that the legislative changes brought about by Law 9 of 2018 have ushered in transformative effects on non-tax revenue management. This emphasizes the necessity of combining qualitative insights with quantitative data for a comprehensive understanding of the multifaceted impacts of regulatory shifts. In essence, the new legal framework has laid the groundwork for a more efficient and strategically guided non-tax revenue administration in Indonesia.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"12 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139145551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Menggali Sektor Ekonomi Unggulan dan Berdaya Saing di Kota Bogor Tahun 2014- 2022 探究茂物市 2014-2022 年具有领导力和竞争力的经济部门

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-12-21 DOI: 10.31092/jmkp.v7i2.2573

Rido Parulian Panjaitan, Wurjanto Nopijantoro, Adi Nugroho

引用次数: 0

Evaluasi Perspektif Pengguna Terhadap Sistem Informasi Pemerintahan Daerah (Studi Kasus di Kabupaten X) 评估用户对地方政府信息系统的看法（X 区案例研究）

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-12-21 DOI: 10.31092/jmkp.v7i2.2578

I. Subroto, Beta A. A. Uliansyah

{"title":"Evaluasi Perspektif Pengguna Terhadap Sistem Informasi Pemerintahan Daerah (Studi Kasus di Kabupaten X)","authors":"I. Subroto, Beta A. A. Uliansyah","doi":"10.31092/jmkp.v7i2.2578","DOIUrl":"https://doi.org/10.31092/jmkp.v7i2.2578","url":null,"abstract":"Changing the SIMDA application to SIPD requires operators to adapt. This research aims to evaluate the implementation of SIPD in District X using the System Usability Scale (SUS) method and the Delone and Mclean Success Model. Then to find out which parts must be maintained and which must be improved using the Delone and Mclean Success Model. This research uses a mix method, through quantitative analysis using descriptive statistics followed by qualitative analysis using interviews. There are three types of information systems in SIPD, regional development information systems, regional financial information systems, and other regional government information systems. The SUS results show that these three types of SIPD have not been fully accepted by operators. An information system that is considered to be newly implemented is one of the factors why this information system has not been well received by users. The results of the analysis using the DeLone and McLean success model also show results that support the SUS analysis. The aspect that received the lowest score was the quality aspect of the information system. Meanwhile, the aspect that is considered the most satisfying is the service quality aspect. Services in the form of technical guidance have been provided by SIPD developers, but this needs to be done intensively, especially if there is an update to the information system. The suggestion from this research is that SIPD developers should provide more intensive technical guidance to operators and develop SIPD so that it is integrated with other applications.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"41 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139167212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Menyingkap Kelayakan Rencana Bisnis Atas Pemanfaatan Aset Tetap Berupa Tanah Milik Pemerintah Pusat 探索利用中央政府拥有的土地形式固定资产的商业计划的可行性

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-12-21 DOI: 10.31092/jmkp.v7i2.2418

Nurbiyanto Nurbiyanto, D. Rahmanto

{"title":"Menyingkap Kelayakan Rencana Bisnis Atas Pemanfaatan Aset Tetap Berupa Tanah Milik Pemerintah Pusat","authors":"Nurbiyanto Nurbiyanto, D. Rahmanto","doi":"10.31092/jmkp.v7i2.2418","DOIUrl":"https://doi.org/10.31092/jmkp.v7i2.2418","url":null,"abstract":"State-owned Assets (BMN) is an asset owned by the state that must be managed optimally. Optimal BMN management can be seen from a financial and non-financial perspective. From a financial perspective, BMN optimization provides financial input in the form of Non-Tax State Revenue (PNBP), while for non-financial optimization, BMN is used optimally by statutory provisions. This study attempts to outline the steps and calculations to determine the financial feasibility of managing BMN. BMN management is carried out in the form of utilization through utilization cooperation with potential investors. The research object is BMN in the form of empty land belonging to the Ministry of Education, Culture, Research, and Technology. A quantitative approach is used to analyze the feasibility of BMN management. Data uses primary data, secondary data, and other documents related to business plans. Data collection was carried out using field observations, interviews with potential investors, and studies via the Internet. Apart from that, the article is also based on literature studies to explore the BMN management process in the form of cooperation in utilizing BMN. The analysis concludes that BMN's business feasibility plan from the business project side is feasible, from the investor's financial side it is also feasible, while from the government side, it gets adequate capitalization.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"3 7‐8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139167588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Menelisik Omnibus Law Bidang Perencanaan Anggaran 审查预算规划综合法

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-12-21 DOI: 10.31092/jmkp.v7i2.2415

Irwan Suliantoro

{"title":"Menelisik Omnibus Law Bidang Perencanaan Anggaran","authors":"Irwan Suliantoro","doi":"10.31092/jmkp.v7i2.2415","DOIUrl":"https://doi.org/10.31092/jmkp.v7i2.2415","url":null,"abstract":"In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that are less in line with other regulations, and substances that from a grammatical perspective give rise to multiple interpretations. The research method was carried out through a descriptive qualitative approach. The research results show that the mechanism for preparing the state budget has not been fully described by the state budget cycle, the preparation of the Medium-Term Development Plan and the Medium-Term Expenditure Framework (from the funding side) needs to refer to the Medium-Term Budget Framework. In addition, the mechanism for calculating the Medium-Term Expenditure Framework has not been fully described. Furthermore, to increase the efficiency of budget allocation, it is best to add, reduce, and or shift the budget ceiling not only at the line ministries level but also need to be done at the national level. The mechanism is carried out through national blocking savings, where inefficient allocations are blocked and savings are made, then when preparing the Budget Allocation, the figures resulting from the national saving are redistributed to priority programs/activities in various line ministries.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"83 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139166804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19 大流行病期间政府支出对地区经济恢复能力的作用-19

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-06-30 DOI: 10.31092/jmkp.v7i1.2568

Muhammad Heru Akhmadi, Imam Sumardjoko, Joko Sumantri

{"title":"The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19","authors":"Muhammad Heru Akhmadi, Imam Sumardjoko, Joko Sumantri","doi":"10.31092/jmkp.v7i1.2568","DOIUrl":"https://doi.org/10.31092/jmkp.v7i1.2568","url":null,"abstract":"The GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139366903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan 绩效预算:印尼和韩国之间

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-06-30 DOI: 10.31092/jmkp.v7i1.2153

Irwan Suliantoro

{"title":"Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan","authors":"Irwan Suliantoro","doi":"10.31092/jmkp.v7i1.2153","DOIUrl":"https://doi.org/10.31092/jmkp.v7i1.2153","url":null,"abstract":"The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, a study is needed regarding the implementation of PBB in South Korea. The South Korea was chosen as a comparison because it has a high-Performance Budgeting Index. The aims of this research are: 1) To analyze the strengths and the weaknesses of PBB implementation in Indonesia and South Korea; 2) Providing alternative policies related to the implementation of PBB in Indonesia to be more constructive. The research method was carried out through a descriptive qualitative approach. The results of the study show that the main advantage of PBB implementation in South Korea is the relationship between performance evaluation and budget allocation, but the weakness is that the review process is relatively long. The main advantage of PBB implementation in Indonesia is that there is a cost implementation standard at the initial stage of its implementation, but the weakness is that the performance evaluation results have not been integrated into the budget preparation process. Recommendations that need to be considered, namely the need for synchronization between the data from the results of the performance evaluation with the data needed at the time of preparing the budget. Further research is needed to formulate and describe how the format/layout of the data resulting from the performance evaluation can be in sync with the data in the budget preparation document.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"536 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124418323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Kabupaten/Kota di Sulawesi Selatan Tahun 2017-2021 分析了苏拉威西南部区域自力更生和区域/城市增长潜力

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-06-30 DOI: 10.31092/jmkp.v7i1.2118

Azwar Azwar

{"title":"Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Kabupaten/Kota di Sulawesi Selatan Tahun 2017-2021","authors":"Azwar Azwar","doi":"10.31092/jmkp.v7i1.2118","DOIUrl":"https://doi.org/10.31092/jmkp.v7i1.2118","url":null,"abstract":"This study aims to analyze the independence of regencies/cities in South Sulawesi Province and prospects for their economic development using a quantitative approach with share, growth, elasticity, quadrant, and Financial Capability Index (IKK) analysis methods. The results of the study show: (1) the average share value of districts/cities in South Sulawesi Province during the 2017-2021 period describes that they are not fully independent in terms of sources and allocation of regional budgets; (2) in general, the average growth rate for districts/cities in South Sulawesi Province during the 2017-2021 period show that they have good prospects and expectations for economic growth; (3) based on the quadrant mapping results, Makassar City and East Luwu Regency are in Quadrant I. In Quadrant II, there are Bantaeng, Soppeng, Gowa, Maros, Sidenreng Rappang, Enrekang, Luwu, Bulukumba, Pare-pare, Pinrang, Selayar Islands Regencies, North Toraja, Takalar, Barru, Jeneponto, and Sinjai, where almost all of them are natural resource producing areas. Furthermore, there are no districts/cities that are included in Quadrant III. In Quadrant IV, several regencies such as Bone, Palopo, Pangkajene Islands, Tana Toraja, Wajo, and North Luwu fall into this category; (4) the classification of the financial capability index resulting from the share, growth, and elasticity index values, which is equal to 0.48, is in the high category. In the pattern of regional financial capacity relations, most districts/cities in South Sulawesi Province have a consultative relationship pattern, thus the central government's interference has begun to decrease and the regions are considered capable of implementing regional autonomy.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129992787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Paradigma Baru Pengelolaan Keuangan Negara: Perubahan Cara Kerja dalam Rangka Peningkatan Kinerja Organisasi 国家财政管理新范式：改变工作方式，提高组织绩效

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-06-30 DOI: 10.31092/jmkp.v7i1.2302

Raden Ajeng Ratna Puspitaningtyas, Nandhi Endrayanto

引用次数: 0

Penerapan Fungsi Anggaran Dalam Optimalisasi Anggaran Subsidi Pupuk Tahun 2023 应用预算函数优化 2023 年化肥补贴预算

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2023-06-30 DOI: 10.31092/jmkp.v7i1.2152

Yogi Michael Matondang, Rizka Amila

{"title":"Penerapan Fungsi Anggaran Dalam Optimalisasi Anggaran Subsidi Pupuk Tahun 2023","authors":"Yogi Michael Matondang, Rizka Amila","doi":"10.31092/jmkp.v7i1.2152","DOIUrl":"https://doi.org/10.31092/jmkp.v7i1.2152","url":null,"abstract":"Since 2023, several policies related to fertilizer subsidies have changed. Starting from reducing the types of subsidized fertilizers to two, namely Urea and NPK, to changing the fertilizer subsidy budgeting scheme where the allocation of the amount of fertilizer is determined after setting a definitive ceiling based on Farmer Land Spatial Data. This means that performance-based budgeting is not applied to the fertilizer subsidy budget. This then raises the issue of optimization. This issue is important because the nominal subsidy budgeted for in 2023 is the same as in 2022 even though the types of subsidized fertilizers have decreased. There is the potential for idle funds to become a source of fraud. This study examines the application of the budget function to fertilizer subsidies in 2023 using a mathematical model. The type of data is quantitative data and the data source are from government budget document and regulations. Based on the results of this study it is concluded that: 1) The fertilizer subsidy allocation set by the government for 2023 has not optimized the entire subsidy budget. 2) The government can optimize the 2023 fertilizer subsidy budget with several schemes that increase the allocation of subsidized fertilizers. In addition, optimization can be carried out by allocating more of the fertilizer subsidy budget for other types of fertilizer provided that the need for NPK and Urea fertilizers is fulfilled.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139366519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0