JURNAL MANAJEMEN KEUANGAN PUBLIK最新文献

{"title":"Volatilitas Penerimaan Dan Belanja Pemerintah Daerah Pasca Desentralisasi PBB-P2 Dan BPHTB","authors":"Adhipradana Prabu Swasito","doi":"10.31092/jmkp.v5i1.1222","DOIUrl":"https://doi.org/10.31092/jmkp.v5i1.1222","url":null,"abstract":"Volatilitas penerimaan dan belanja pemerintah daerah berdampak pada kesehatan perekonomian daerah. Oleh karena itu, penting untuk memahami bagaimana fluktuasi berbagai komponen pendapatan daerah mempengaruhi volatilitas belanja. Penelitian ini menginvestigasi hubungan antara fluktuasi pendapatan pajak daerah serta hibah dari pemerintah pusat dengan volatilitas pengeluaran pemerintah provinsi seluruh Indonesia menggunakan uji data panel dalam rentang tahun 2015-2019. Penelitian ini menemukan bukti bahwa ketidakstabilan belanja pemerintah daerah berasosiasi positif dengan volatilitas penerimaan hibah dan berhubungan negatif dengan volatilitas penerimaan pajak daerah. Selain itu, penelitian ini juga menunjukkan bahwa peningkatan atau penurunan penerimaan pajak dan hibah, menyebabkan volatilitas belanja daerah.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130287628","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}

{"title":"Duplikasi Fungsi Dokumen Proposal Inisiatif Baru dan Dokumen Kerangka Acuan Kerja","authors":"Irwan Suliantoro","doi":"10.31092/JMKP.V5I1.1174","DOIUrl":"https://doi.org/10.31092/JMKP.V5I1.1174","url":null,"abstract":"Inisiatif Baru merupakan usulan tambahan rencana kinerja yang berupa program, kegiatan, output. Usulan Inisiatif Baru ditujukan kepada Bappenas melalui dokumen Inisiatif Baru dan kepada Direktorat Jenderal Anggaran (DJA) melalui dokumen Kerangka Acuan Kerja (KAK). Terdapat duplikasi fungsi antara dokumen Inisiatif Baru (versi Bappenas) dengan dokumen KAK (versi DJA), dimana pada kedua dokumen tersebut sama-sama memuat informasi mengenai substansi dari suatu output baru. Dari sisi birokrasi, duplikasi fungsi tersebut antara lain menimbulkan ketidakefisienan proses birokrasi dan menimbulkan kesan kurangnya konsistensi antara kebijakan pada ranah perencanaan dan pada ranah penganggaran. Untuk mereduksi hal tersebut, mekanisme pengusulan proposal Inisiatif Baru perlu diintegrasikan dengan konsep KAK. Integrasi dilakukan dengan menyatukan dokumen dan dengan menerbitkan peraturan dalam satu payung hukum bersama antara Bappenas dan Kementerian Keuangan.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"209 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120880109","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}

{"title":"Penawaran Harga Pekerjaan Konstruksi Pemerintah di Era Pandemi (Studi Empiris Pada Kementerian Keuangan)","authors":"Bagas Johantri","doi":"10.31092/jmkp.v5i1.1229","DOIUrl":"https://doi.org/10.31092/jmkp.v5i1.1229","url":null,"abstract":"Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan persentase penawaran harga dari pemenang tender pekerjaan konstruksi pada periode sebelum dan selama pandemi. Hal tersebut didasari teori adaptive governance bahwa perubahan kondisi lingkungan akan mengakibatkan perubahan tindakan calon penyedia pada suatu tender. Penelitian menggunakan data sekunder hasil tender pekerjaan konstruksi periode April 2019 sampai dengan Maret 2021 yang diperoleh dari situs resmi Kementerian Keuangan. Pengujian statistik dilakukan dengan uji nonparamaterik menggunakan independent sample t-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan persentase harga penawaran pemenang tender yang signifikan antara periode sebelum pandemi dan setelah pandemi baik untuk tender dengan kualifikasi usaha kecil maupun non kecil. Penelitian ini terbatas pada data tender pekerjaan konstruksi di Kementerian Keuangan sehingga tidak dapat digeneralisir untuk seluruh pengadaan barang dan jasa pemerintah. Hasil penelitian ini dapat digunakan sebagai temuan awal bagi penelitian selanjutnya terkait pengadaan barang dan jasa pemerintah di masa pandemi. Bagi pembuat komitmen belanja pemerintah dan kelompok kerja pengadaan, penelitian ini dapat digunakan untuk mengantisipasi kemungkinan adanya sisa anggaran belanja akibat rendahnya harga penawaran tender dan penambahan waktu jadwal pengadaan barang jasa pemerintah selama pandemi.\u0000Kata Kunci: Harga Penawaran, Pekerjaan Konstruksi, Pengadaan Barang dan Jasa Pemerintah, Tender.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128587485","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}

{"title":"Analisis Efektivitas dan Kontribusi Pajak, Bea Balik Nama, dan Pajak Bahan Bakar Kendaraan Bermotor Provinsi DKI Jakarta Tahun 2014-2018","authors":"Muhammad Abdul Muis, S.Sos.M.si Satria Adhitama","doi":"10.31092/JMKP.V5I1.1194","DOIUrl":"https://doi.org/10.31092/JMKP.V5I1.1194","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi pajak kendaraan bermotor, bea balik nama kendaraan bermotor, pajak bahan bakar kendaraan bermotor terhadap PAD  DKI Jakarta tahun 2014-2018. Penelitian ini menggunakan metode deskriptif kualitatif dengan data sekunder yang diperoleh dari laporan keuangan pemerintah daerah melalui situs resmi Dinas Informasi dan Dokumentasi Jakarta. Teknik analisis data yang digunakan adalah metode analisis efektivitas dengan rasio efektivitas dan metode analisis kontribusi. Hasil dalam penelitian ini menunjukkan bahwa terdapat efektivitas realisasi pajak kendaraan bermotor dengan tingkat efektivitas yang sangat baik, dan bea cukai kendaraan bermotor dan pajak bahan bakar kendaraan bermotor dengan tingkat efektivitas yang baik dengan persentase yang fluktuatif dari tahun ke tahun. Pajak Kendaraan Bermotor berkontribusi dan Bea Balik Nama Kendaraan Bermotor memiliki tingkat kontribusi kurang terhadap PAD Provinsi DKI Jakarta dan Pajak Bahan Bakar Kendaraan Bermotor memiliki tingkat kontribusi sangat kurang terhadap PAD Provinsi DKI Jakarta.\u0000 Kata Kunci: Efektivitas, kendaraan bermotor, kontribusi, pajak, provinsi","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117105171","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}

{"title":"IMPACT INTERGOVERNMENTAL TRANSFER ON FOREST CONSERVATION IN INDONESIA","authors":"Ndari Wiyekti, R. Qibthiyyah","doi":"10.31092/JMKP.V5I1.1212","DOIUrl":"https://doi.org/10.31092/JMKP.V5I1.1212","url":null,"abstract":"Penelitian ini membahas dampak Intergovernmental Fiscal Transfers (IFT) terhadap konservasi hutan selama periode 2008-2016 di Indonesia. Penelitian ini menggunakan model panel berupa fixed effect dan Spatial Autoregressive (SAR) fixed effect. Hasil penelitian menyimpulkan bahwa adanya pengaruh transfer pemerintah pusat dalam bentuk Dana Perimbangan berupa Dana Alokasi Khusus dan Dana Bagi Hasil positif memengaruhi perluasan area konservasi hutan di Indonesia level kabupaten/kota. Dana koordinasi berupa Dana Tugas Pembantuan positif signifikan memengaruhi pada level kabupaten/kota sedangkan level provinsi menunjukkan positif saja. \u0000Selain itu, dampak dari daerah yang berdekatan atau neighbourhood effect secara empiris terbukti memengaruhi perluasan area konservasi hutan di Indonesia. Dampak tersebut terlihat pada koefisien spasial yang positif. Sehingga dapat disimpulkan pada penyediaan barang publik seperti area konservasi hutan peristiwa yang terjadi justru bukan free rider. Barang publik yang memiliki spillover positif akan memunculkan kejadian berupa mimicry, keikutsertaan penyediaan pada daerah yang berdekatan (neighbour).","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114100396","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}

{"title":"VALUASI EKONOMI MATA AIR MUDAL, BEJIHARJO, KARANGMOJO, GUNUNGKIDUL, YOGYAKARTA DENGAN METODE REPLACEMENT COST","authors":"A. Putri","doi":"10.31092/JMKP.V4I2.899","DOIUrl":"https://doi.org/10.31092/JMKP.V4I2.899","url":null,"abstract":"Mata Air Mudal merupakan mata air yang timbul dari aliran sungai bawah tanah yang  berada di Desa Ngringin, Bejiharjo, Karangmojo, Gunungkidul. Mata air ini digunakan warga sekitar untuk mengairi sawah mereka, sehingga pada penelitian kali ini penulis menghitung nilai ekonomi dari Mata Air Mudal dengan metode biaya pengganti salah satunya dengan menghitung nilai ekonomi dari sawah yang di airi oleh Mata Air Mudal. Selain biaya pengganti dengan menghitung nilai ekonomi sawah, dihitung pula biaya pembangnan irigasi, serta biaya bak penampungan mata air dengan nilai akhir masing masing aspek sebesar Rp. 73.527.369,00, untuk nilai ekonomi persawahan, Rp. 138.213.648,000 untuk nilai ekonomi irigasi sawah, Rp. 194.233.836 untuk nilai ekonomi bak penampungan mata air mudal dengan nilai ekonomi total sebesar Rp. 405.971.853,00","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121085145","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}

{"title":"Analisis Kelayakan Penerbitan Obligasi Daerah Provinsi Jawa Tengah untuk Pembangunan Sistem Penyediaan Air Minum dan Kontribusinya Terhadap Pendapatan Daerah","authors":"Irfan Sofi","doi":"10.31092/jmkp.v4i2.984","DOIUrl":"https://doi.org/10.31092/jmkp.v4i2.984","url":null,"abstract":"The Central Java Provincial Government plans to issue Regional Bonds as an alternative to development financing because fiscal space tends to decrease by 69.34 percent in 2013 to 46.44 percent in 2017 or a significant decline, namely by 22.90 percent. One of the activities that will be financed from the issuance of Regional Bonds is the Drinking Water Supply System (SPAM). The purpose of this paper is to determine the feasibility of issuance of Regional Bonds in Central Java Province and to determine the contribution of SPAM development to regional revenues. The writing method used in the writing of this study is a mixed method. Based on the results of the study, it is known that economically the issuance of bonds for SPAM development has met where the EIRR value of the EIRR value is above the coupon value to be given, namely 10 percent. The SPAM development will also be able to contribute to Local Own Revenue from dividends from the Regional Raw Water Company. However, there are a few obstacles related to in-principle permission from the legislature so that more effort is needed for more communication and outreach.Pemerintah Provinsi Jawa Tengah berencana menerbitkan Obligasi Daerah sebagai alternatif pembiayaan pembangunan karena ruang fiskal yang cenderung menurun 69,34 persen pada tahun 2013 menjadi 46,44 persen di tahun 2017 atau menurun cukup besar yaitu sebesar 22,90 persen. Salah satu kegiatan yang akan dibiayai dari penerbitan Obligasi Daerah adalah Sistem Penyediaan Air Minum (SPAM). Tujuan dari  penulisan ini yaitu  Untuk mengetahui kelayakan Penerbitan Obligasi Daerah Provinsi Jawa Tengah dan untuk mengetahui kontribusi pembangunan SPAM terhadap pendapatan daerah. Metode penulisan yang digunakan dalam penulisan kajian ini merupakan penelitian campuran (mixed method). Berdasarkan hasil kajian diketahui bahwa secara ekonomi penerbitan obligasi untuk pembangunan SPAM telah memenuhi dimana nilai EIRR nilai EIRR diatas nilai kupon yang akan diberikan yaitu 10 persen. Pembangunan SPAM juga akan dapat berkontribusi pada Pendapatan Asli Daerah yang bersumber dari deviden Perusahaan Daerah Air Baku. Namun demikian terdapat sedikit kendala terkait ijin prinsip dari pihak legislatif sehingga perlu adanya effort untuk lebih banyak komunikasi dan sosialisasi.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121240756","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}

{"title":"Duplikasi Sistem Monitoring dan Evaluasi Belanja Kementerian/Lembaga","authors":"Irwan Suliantoro","doi":"10.31092/jmkp.v4i2.1025","DOIUrl":"https://doi.org/10.31092/jmkp.v4i2.1025","url":null,"abstract":"There are several monitoring and evaluation systems (applications) of line ministries expenditures that are similar in function, namely: Budget Implementation Review (by DG Treasury), Spending Review (by DG Treasury), Budget Performance Evaluation (by DG Budget), and eMonev (by Bappenas). The implementation of these various systems caused several problems, including 1) the Satker experienced difficulties in filling in data on performance and budget realization at the component level; 2) the Satker fills data with a relatively large number of data variations; 3) There is duplication of work that causes bureaucratic inefficiency. The main solution to this problem is system integration. However, this is very difficult to do because it involves the Duties and Functions of different units. One solution that can be considered is system integration, but in a limited scope. Terdapat beberapa sistem (aplikasi) monitoring dan evaluasi belanja Kementerian/Lembaga yang secara fungsi mempunyai kemiripan, yaitu: Reviu Pelaksanaan Anggaran (oleh Ditjen Perbendaharaan), Spending Review (oleh Ditjen Perbendaharaan), Evaluasi Kinerja Anggaran (oleh Ditjen Anggaran), dan eMonev (oleh Bappenas).  Implementasi berbagai sistem tersebut menimbulkan beberapa permasalahan, antara lain 1) Satker mengalami kesulitan dalam mengisi data capaian kinerja dan realisasi anggaran pada level komponen; 2) Satker mengisi/menginput data dengan variasi data yang relatif cukup banyak; 3) Terdapat duplikasi pekerjaan yang menimbulkan inefisiensi birokrasi. Solusi utama terhadap permasalahan tersebut adalah integrasi sistem. Namun hal ini sangat sulit dilakukan karena menyangkut Tugas dan Fungsi dari unit yang berbeda. Salah satu solusi yang dapat dipertimbangkan yaitu integrasi sistem namun dalam lingkup yang terbatas.Kata Kunci: Monitoring, Evaluasi, Belanja Kementerian/Lembaga","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121723254","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}

{"title":"Pengaruh Partisipasi Masyarakat dan Akuntabilitas Keuangan Desa Terhadap Persepsi Anggaran Pendapatan dan Belanja Desa","authors":"I. Dharmakarja, I. Kusuma, Chandra Maulana Putra","doi":"10.31092/jmkp.v4i2.1021","DOIUrl":"https://doi.org/10.31092/jmkp.v4i2.1021","url":null,"abstract":"This study aims to determine the perceptions of rural communities in village financial management in the form of APBDes. How perceptions affect the level of participation of village communities in the preparation of APBDes and accountability for their use. The object of this research is the villagers who are involved and attend the discussion of APBDes management. Primary data in this study is data collected through questionnaires and interviews with respondents. Meanwhile, the secondary data of this research comes from village fund report data. The sampling technique chosen was Stratified Random Sampling, with a total sample of 49 people. This research technique uses multiple linear regression data analysis. The results showed that first, community participation and village financial accountability had a simultaneous effect on the perception of the village income and expenditure budget. Second, community participation does not have a partial that effect on perceptions of village income and expenditure budgets. Third, village financial accountability has a partial effected on perceptions of village income and expenditure budgets","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"456 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127612181","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}

{"title":"DOES FISCAL DECENTRALIZATION AFFECT ON THE CONVERGENCE OF PER CAPITA INCOME IN INDONESIA?","authors":"Bonnie Permana Negara, Khoirunurrofik Khoirunurrofik","doi":"10.31092/jmkp.v4i1.802","DOIUrl":"https://doi.org/10.31092/jmkp.v4i1.802","url":null,"abstract":"Nearly two decades since 2001 Indonesia has implemented a decentralized system. The basis of decentralization implemented in Indonesia is at the regency/municipality level while fiscal decentralization is carried out fully in the area of expenditure. It is important to know whether the implementation of fiscal decentralization has an effect on national development. One indicator to determine the impact of fiscal decentralization on development is whether there is economic convergence between regions during the period of regional autonomy. Using panel data of 411 regencies and 94 municipalities in Indonesia during the implementation period of decentralization from 2001-2017, this study aims to examine indications of economic convergence between regions in Indonesia. This study uses indicators of fiscal decentralization in terms of expenditure assignment, namely regional spending on education, health, and infrastructure. Based on the test results of both static convergence and dynamic convergence testing, it was found that there was a convergence of per capita income between regency/municipality in Indonesia.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127918993","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}