JURNAL MANAJEMEN KEUANGAN PUBLIK最新文献_第2页

Penilaian Kualitas Informasi Laporan Keuangan Kuasa BUN Daerah: Studi KPPN Wilayah Maluku wii县权力报告资料质量评估:马鲁库地区KPPN研究

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-28 DOI: 10.31092/jmkp.v6i2.1943

Aryo Budiwidarto, Iskandar Iskandar

引用次数: 0

Peran Penilai Pemerintah Dalam Rangka Pengelolaan Barang Milik Negara Berupa Aset Tetap 政府评估在管理固定资产资产方面的作用

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1891

Nurbiyanto Nurbiyanto

{"title":"Peran Penilai Pemerintah Dalam Rangka Pengelolaan Barang Milik Negara Berupa Aset Tetap","authors":"Nurbiyanto Nurbiyanto","doi":"10.31092/jmkp.v6i2.1891","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1891","url":null,"abstract":"State-Owned Property (SOP) in the form of fixed assets were so large in quantity and values. In managing SOP, a SOP appraisal process is needed so it can certain the value. This study wants to reveal the role of appraisers in the management of SOP, especially fixed assets. The study uses literature studies to explore the role of Government Appraisers in the management of SOP. Literature from valuation theory is used to answer the urgency of appraisers in asset transactions. Regulatory literature to answer the SOP management process requires an appraisal. Based on the results of the analysis of property valuation theory, SOP valuation is necessary due to nature, and characteristics of SOP are goods for which the level of price information is low or difficult to obtain, so Government Appraiser assistance is needed to provide an estimated value. Based on the results of the regulatory analysis, it was found that there are three main roles for the Government Appraiser in the management of SOP, namely for recording financial reports in the balance sheet, transfer, and utilization of SOP. The role of the Government Appraiser is to provide fair value information to the manager or user of the goods to make decisions regarding SOP management.\u0000Keywords: Appraisal, Government Appraiser, State-Owned Property","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"61 32","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120965888","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

Tinjauan Kebijakan Akuntansi Akun Khusus Belanja Penanganan Pandemi Covid-19: Studi Kasus Pada Kanwil DJPb Provinsi Lampung 2019-2021 Covid-19流行病治疗康维尔DJPb的特别帐户会计政策回顾:楠榜201 -2021州的案例研究

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1942

Rika Ayu Anjani, Imam Much Ibnu Subroto

{"title":"Tinjauan Kebijakan Akuntansi Akun Khusus Belanja Penanganan Pandemi Covid-19: Studi Kasus Pada Kanwil DJPb Provinsi Lampung 2019-2021","authors":"Rika Ayu Anjani, Imam Much Ibnu Subroto","doi":"10.31092/jmkp.v6i2.1942","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1942","url":null,"abstract":"The Covid-19 pandemic causes a multiplier effect in some sectors including the accounting and financial sectors, influencing the government for making adjustments to the conditions. In the sector of state financial accountability, the government initiated the emergence of a new account in the form of a Special Account for handling the Covid-19 pandemic. The Covid-19 Special Account arises to allocate spending about Covid-19 which is issued through the Director General of Treasury Letter Number S-369/PB/2020. This study aims to review accounting and reporting policies for the emergence of new accounts related to Covid-19 at the Regional DJPb Office of Lampung Province. The method used in this research is a qualitative method (library study) accompanied by observation (interviews). The author in this case presents a Logic Model regarding the emergence of Special Accounts related to Covid-19 to facilitate reader understanding. Along with the research, the authors found differences in the disclosure of special accounts in the Notes to Financial Statements (CaLK). The results of this study are that the Regional DJPb Office of Lampung Province has implemented accounting and reporting policies in accordance with applicable regulations, namely PMK 225/PMK.05/2019 which was amended by PMK 234/PMK.05/2020.\u0000Keywords: Accounting Policy, Covid-19 Pandemic, Special Account","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127373661","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

Tingkat Kepentingan Faktor Penyesuaian Non-Transaksional dalam Penilaian Tanah Berdasarkan Persepsi Penilai Pemerintah 在基于政府判断的感知的土地评估中，非交易调整因素的重要性

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1773

Warlan Warlan, M. Firdaus, I. W. Mardana

引用次数: 0

Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1699

Dzakisyah Alyus Mubarak, M. H. Akhmadi, Erlita Nurma Wati

{"title":"Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19","authors":"Dzakisyah Alyus Mubarak, M. H. Akhmadi, Erlita Nurma Wati","doi":"10.31092/jmkp.v6i2.1699","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1699","url":null,"abstract":"In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers.\u0000Keywords: Payment system, Digital Payment, Public Spending, Treasury","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121352839","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: 2

Analisis Sektor Unggulan Kabupaten Tegal Berdasarkan PDRB Tahun 2016-2021

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1887

Irwan Suliantoro

{"title":"Analisis Sektor Unggulan Kabupaten Tegal Berdasarkan PDRB Tahun 2016-2021","authors":"Irwan Suliantoro","doi":"10.31092/jmkp.v6i2.1887","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1887","url":null,"abstract":"Gross Regional Domestic Product (GRDP) is a parameter that reflects the general welfare of a region. GRDP data can be used to analyze the progress of the economic development of a region in a certain period. The objectives of this research are: 1) To examine the sectors which are the basis for the economic development of Tegal Regency based on the 2016-2021 GRDP; 2) To assess the leading sectors that contribute to the economic development of Tegal Regency based on the 2016-2021 GRDP. The basic sector is the sector that exports its products outside the region. The leading sector is the basic sector whose product growth rate exceeds the growth rate of the same sector in its upper-level region. The research method used in this study is descriptive quantitative which examines GRDP data with Location Quotient Analysis and Dynamic Location Quotient Analysis. The results of the study show that there are 3 leading sectors that contribute to the economic growth of Tegal Regency, namely the Mining and Quarrying sector; sector of Provision of Accommodation and Food and Drink; and the Other Services sector. From the results of the mapping of the leading sectors, it is necessary to formulate a development planning strategy by giving high priority to these three sectors. However, since the total contribution of the three sectors is very small, for the initial stage, the development planning strategy can be focused on the Food and Drink Provision sub-sector.\u0000Keywords: Basic Sector, Location Quotient, Dynamic Location Quotient, Tegal","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132505603","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

Keterkaitan antar Faktor Penyebab Pembengkakan Biaya pada Proyek Transportasi dengan Kontrak Tahun Jamak 运输项目成本增加因素与年度合同之间的关系

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1419

Faslan Syam Sajiah

{"title":"Keterkaitan antar Faktor Penyebab Pembengkakan Biaya pada Proyek Transportasi dengan Kontrak Tahun Jamak","authors":"Faslan Syam Sajiah","doi":"10.31092/jmkp.v6i2.1419","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1419","url":null,"abstract":"Untuk mendorong perekonomiannya, Pemerintah Indonesia berinvestasi besar pada infrastruktur treansportasi. Proyek infrastruktur pemerintah menghadapi pembengkakan biaya yang dapat menyebabkan pertumbuhan ekonomi ke arah negatif, pemborosan sumber daya yang terbatas, memperpanjang waktu penyelesaian proyek, menimbulkan persepsi negatif publik, sengketa, litigasi, serta terbengkalainya suatu proyek. Penelitian ini bertujuan untuk mengidentifikasi akar penyebab pembengkakan biaya proyek infrastruktur transportasi yang dilaksanakan dengan Kontrak Tahun Jamak di Indonesia. Penyebab pembengkakan biaya digambarkan dalam cognitive map untuk mengetahui hubungan kausal antar faktor. Perubahan peraturan dari pemerintah, kondisi bawah permukaan yang tidak terduga, pengadaan lahan yang terlambat, dan permasalahan keuangan oleh pemilik merupakan akar penyebab pembengkakan biaya pada pembangunan Jembatan Teluk Kendari yang menjadi objek studi kasus penelitian. Hasil penelitian ini dapat membantu pemilik proyek, kontraktor, dan konsultan dalam memahami penyebab pembengkakan biaya, sehingga masing-masing pihak, utamanya kementerian dan lembaga sebagai pemilik proyek, dapat mengenali faktor penyebab tersebut agar risikonya dapat dimitigasi.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127302758","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 Impact of Fiscal Stimulus on Agriculture Sector in Bali: Interregional Input-Output Analysis 财政刺激对巴厘农业的影响:区域间投入产出分析

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1956

I. G. A. Ariutama, Acwin Hendra Saputra, Muhammad Abdul Muis, A. Nugroho

{"title":"The Impact of Fiscal Stimulus on Agriculture Sector in Bali: Interregional Input-Output Analysis","authors":"I. G. A. Ariutama, Acwin Hendra Saputra, Muhammad Abdul Muis, A. Nugroho","doi":"10.31092/jmkp.v6i2.1956","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1956","url":null,"abstract":"This study aims to estimate the economic impact of 2021 fiscal stimulus on agriculture, forestry and fishing sector in Bali at national and regional levels. This study utilizes secondary data from Bali Province Regional Fiscal Review year 2021 from Regional Office of Directorate General of State Treasury of Bali Province and statistical data from the Central Statistics Agency. The interregional input-output (IRIO) model is employed to determine the value of the economic impact on 17 business sectors in 34 provinces in Indonesia. This study found that the fiscal stimulus on the agriculture sector has a positive impact on Bali economy resulting in two and a half times greater than the direct impact. Furthermore, the sector with the largest total impact was the construction sector, mining and quarrying sector and agriculture, forestry and fishing sector in Bali. In addition, the fiscal stimuli on the agriculture sector resulted in a significant economic growth impact not only in Bali as the region receiving the stimuli, but also in the neighboring regions. The implications of this research are related to stimulus allocation on the certain sector when the negative shocks occurred such as covid-19 pandemic, which can be used as input for evaluating government spending policies. In general, it can be concluded that the Government of Indonesia was successful in carrying out fiscal stimuli since they produced an economic impact greater than the allocated incentives.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122013575","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

Evaluasi SIMDA Keuangan dan SIMBAPER Pada Dinas Pendidikan dan Kebudayaan Kabupaten Sragen Tahun 2018-2020 2018-2020年斯拉根选区教育与文化方面的财务及SIMDA评价

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-12-23 DOI: 10.31092/jmkp.v6i2.1678

Rizka Nur Rahmawati

引用次数: 0

DEFISIENSI PENGELOLAAN SUBSIDI PADA BADAN USAHA MILIK NEGARA 缺乏国有企业的补贴管理

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2022-06-30 DOI: 10.31092/jmkp.v6i1.1593

Tri Marhendra Rahardyan, D. A. Safitra, Afif Hanifah

{"title":"DEFISIENSI PENGELOLAAN SUBSIDI PADA BADAN USAHA MILIK NEGARA","authors":"Tri Marhendra Rahardyan, D. A. Safitra, Afif Hanifah","doi":"10.31092/jmkp.v6i1.1593","DOIUrl":"https://doi.org/10.31092/jmkp.v6i1.1593","url":null,"abstract":"Penelitian ini mengelompokkan pola untuk mengidentifikasi defisiensi yang dialami oleh BUMN di Indonesia dengan dasar hasil temuan BPK yang telah dipublikasikan dalam IHPS (Ikhtisar Hasil Pemeriksaan Semester) dengan berfokus pada pengelolaan subsidi. Penelitian ini mencoba menggali lebih dalam permasalahan yang dialami BUMN di Indonesia berdasarkan indikasi agency problems yang tercerminkan pada hasil temuan BPK. Tujuan penelitian ini adalah mengidentifikasi pola temuan BPK terkait permasalahan pengelolaan subsidi yang berulang atas kinerja BUMN di Indonesia untuk memberikan gambaran pada pengelola BUMN di masa yang akan datang. Sumber data penelitian dibatasi pada IHPS Tahun 2016 hingga Tahun 2018 (diterbitkan BPK pada Tahun 2019) atau sebelum terjadi pandemi Covid-19. Penelitian ini menemukan bahwa terdapat permasalahan kelemahan Sistem Pengendalian Internal (SPI) yang masih menjadi temuan dengan jumlah paling signifikan dan kecenderungan tren meningkat. Selain itu, tema pemeriksaan Pendapatan, Biaya, dan Investasi, Operasional BUMN, dan Pengelolaan Subsidi menjadi temuan pemeriksaan atas SPI BUMN yang muncul berulang dengan jumlah permasalahan yang cukup signifikan. Secara spesifik mengenai Pengelolaan Subsidi, terdapat beberapa tema temuan yang sering terjadi diantaranya SOP yang belum disusun/tidak lengkap, SOP belum berjalan optimal, dan SOP tidak ditaati. Untuk mengatasi permasalahan tersebut, para pengelola BUMN perlu memperhatikan pelaksanaan SPI, terutama dalam penerapan penyusunan SOP secara lengkap serta pelaksanaannya yang harus diawasi agar ditaati dan proses bisnis pengelolaan subsidi dapat berjalan dengan optimal.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125009640","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