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MENILIK DESKTOP VALUATION DALAM REVALUASI BMN BERUPA ASET TETAP TAHUN 2017-2018 审查桌面评估BMN年至2018年固定资产的估值

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2020-06-17 DOI: 10.31092/jmkp.v4i1.798

Nurbiyanto Nurbiyanto

引用次数: 0

Analisis Persepsi Budget Analyst dalam Penelaahan Aspek Efisiensi pada Dokumen RKAKL 预算分析分析对RKAKL文档效率方面的分析

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2019-11-20 DOI: 10.31092/JMKP.V3I1.500

Irwan Suliantoro

{"title":"Analisis Persepsi Budget Analyst dalam Penelaahan Aspek Efisiensi pada Dokumen RKAKL","authors":"Irwan Suliantoro","doi":"10.31092/JMKP.V3I1.500","DOIUrl":"https://doi.org/10.31092/JMKP.V3I1.500","url":null,"abstract":"Salah satu tugas dan fungsi Direktorat Jenderal Anggaran (DJA) adalah melaksanakan kebijakan di bidang penyusunan anggaran belanja Kementerian/Lembaga (K/L) yang diwujudkan antara lain dalam bentuk penelaahan dokumen Rencana Kerja dan Anggaran Kementerian/Lembaga (RKAKL). Penelaahan RKAKL merupakan forum pembahasan RKAKL antara K/L dengan Ditjen Anggaran dan Bappenas. Sebelum tahun angaran 2019, penelaahan terhadap kebijakan efisiensi dilakukan antara lain dengan menelaah relevansi antara kegiatan, output, dan komponen dengan anggarannya. Penelaahan yang dilakukan oleh budget analyst hanya sampai pada level komponen, tidak sampai level akun dan rincian/detil biaya (komponen merupakan aktivitas/tahapan yang diperlukan dalam pencapaian output/sub-output). Yang menjadi fokus perhatian adalah apabila penelaahan dilakukan hanya sampai level komponen, apakah penelaahan yang dilakukan dapat menghasilkan rencana kinerja dengan alokasi anggaran yang efisien (dalam tataran perencanaan) ?Sumber data penelitian ini berasal dari hasil kuesioner yang dapat disimpulkan bahwa responden mempunyai persepsi bahwa untuk menghasilkan rencana kinerja dengan alokasi anggaran yang efisien, perlu dilakukan penelaahan hingga level detil/rincian belanja. Hampir seluruh responden juga berpendapat bahwa penelaahan tatap muka lebih efektif daripada penelahaan secara online. Dengan demikian penelaahan on line tidak bisa menggantikan sepenuhnya fungsi penelaahan tatap muka. Terhadap penelaahan RKAKL dilevel detil, DJA sudah menginisiasinya melalui Peraturan Menteri Keuangan yang mengamanatkan agar penelaahan RKAKL tahun anggaran 2019 dilakukan hingga level detil/rincian belanja. Namun demikian, mengingat penelaahan di level detil memerlukan waktu yang relatif lebih lama, maka selain fokus ke output baru, perlu dipertimbangkan untuk memprioritaskan penelaahan pada komponen baru. Implikasinya, aplikasi RKAKL perlu mengakomodir referensi data komponen baik yang telah, sedang, dan akan digunakan.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123749100","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 FAKTOR KEPATUHAN BANK/POS PERSEPSI TERHADAP PELIMPAHAN PENERIMAAN NEGARA 分析银行/职位感知资源的合规因素

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/jmkp.v2i1.322

Joko Sumantri

{"title":"ANALISIS FAKTOR KEPATUHAN BANK/POS PERSEPSI TERHADAP PELIMPAHAN PENERIMAAN NEGARA","authors":"Joko Sumantri","doi":"10.31092/jmkp.v2i1.322","DOIUrl":"https://doi.org/10.31092/jmkp.v2i1.322","url":null,"abstract":"The timeliness and accuracy of the amount in the transfer of state revenues affect the availability of funds in the State General Cash Account to finance state activities. Therefore, compliance with perception bank / post is very important considering that they play an important role in the state revenue process. Knowing the determinants of compliance with the transfer of state revenues by perception bank / post will be beneficial for the Directorate General of Treasury to accelerate the inflow of State Treasury. Whereas, for perception bank / post it will be beneficial in avoiding the imposition of late penalties. By using qualitative research methods, the results of research show that the network system, the use of technology, and the quality of human resources are three determinants of compliance with the transfer of state revenues by perception bank / post. Ketepatan waktu dan ketepatan jumlah dalam pelimpahan penerimaan negara mempengaruhi ketersediaan dana di Rekening Kas Umum Negara untuk membiayai kegiatan negara. Oleh Karena itu, kepatuhan bank/pos persepsi sangat diperhatikan mengingat mereka memegang peranan penting dalam proses penerimaan negara. Mengetahui faktor-faktor penentu terhadap kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi akan bermanfaat bagi Direktorat Jenderal Perbendaharaan untuk mempercepat aliran masuk Kas Negara. Sedangkan, bagi Bank/Pos Persepsi akan bermanfaat dalam menghindari pengenaan denda keterlambatan. Dengan menggunakan metode penelitian kualitatif, diperoleh hasil penelitian yang menunjukan bahwa sistem jaringan, pemanfaatan teknologi, dan kualitas sumber daya manusia merupakan tiga faktor penentu kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131642641","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: 1

PEMANFAATAN BUSINESS INTELLIGENCE SIMPONI DALAM MEMONITOR REALISASI PENERIMAAN NEGARA BUKAN PAJAK 商业情报交流权在监控国家收入的实现而不是税收

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/jmkp.v2i1.205

frenda ernanto

{"title":"PEMANFAATAN BUSINESS INTELLIGENCE SIMPONI DALAM MEMONITOR REALISASI PENERIMAAN NEGARA BUKAN PAJAK","authors":"frenda ernanto","doi":"10.31092/jmkp.v2i1.205","DOIUrl":"https://doi.org/10.31092/jmkp.v2i1.205","url":null,"abstract":"Business Intelligence development based on Sistem Informasi PNBP Online (SIMPONI) database offers several advantages, especially in fast and easy monitoring of Non-Tax Revenue realization. This study aims to elaborate the importance of Business Intelligence and its data accuracy compared to Ministry/Agency report of Non-Tax Revenue. The result finds that Business Intelligence is a powerfull tool in presenting Non-Tax Revenue data. However, if there are some corrections in the revenue data, the Business Intelligence data must be adjusted to maintain its accuracy. Pengembangan Business Intelligence yang bersumber dari data Sistem Informasi PNBP Online (SIMPONI) menawarkan beberapa keunggulan, terutama dalam memonitor realisasi Penerimaan Negara Bukan Pajak secara cepat dan mudah. Penelitian ini bertujuan untuk mengelaborasi pemanfaatan Business Intelligence dan tingkat akurasinya dalam menyajikan data PNBP dibandingkan dengan laporan yang disampaikan Kementerian/Lembaga. Hasil penelitian menunjukkan Businness Intelligence merupakan tools yang sangat berguna dalam menyajikan data realisasi PNBP. Namun demikian, dalam hal terdapat koreksi data, perlu dilakukan penyesuaian pada data Business Intelligence","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124019785","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

PENGARUH GOOD GOVERNANCE, BELANJA FUNGSI PENDIDIKAN DAN KESEHATAN, DAN PDRB PERKAPITA TERHADAP IPM 良好的治理、教育和健康支出以及人均人民民主联盟对伊朗总理的影响

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/JMKP.V2I1.285

Anisa Fahmi

引用次数: 5

STUDI EMPIRIS DAMPAK FISKAL BADAN LAYANAN UMUM BIDANG PENDIDIKAN DAN KESEHATAN 教育与健康公共服务机构的财政影响实证研究

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/jmkp.v2i1.135

Agung Dinarjito

{"title":"STUDI EMPIRIS DAMPAK FISKAL BADAN LAYANAN UMUM BIDANG PENDIDIKAN DAN KESEHATAN","authors":"Agung Dinarjito","doi":"10.31092/jmkp.v2i1.135","DOIUrl":"https://doi.org/10.31092/jmkp.v2i1.135","url":null,"abstract":"One of the reforms of State Finance management reflected in the package of the State Finance Act is by allowing a flexible form of government work units known as the Public Service Agency. Flexibility in the management of finance has greatly increased the number of public service agencies. Under the prevailing rules, increasing the number of Public Service Agency will have an impact on the fiscal due to the Government should provide additional budgets to meet mandatory spending. This paper aims to calculate the value of the fiscal impact on revenues and expenditures of the Public Service Agency in the Education and Health field from 2011 through 2015. The research method used is a descriptive quantitative method using mathematical equiation to calculate and explain the fiscal impact. The results of the research indicate that the fiscal impacts resulting from BLU's revenues on education and health in 2015 amounted to 37.18% of BLU revenue, while the fiscal impact of BLU spending on education in 2015 amounted to 5% of BLU spending and 20% for BLU on Health. From the results of the study, it can be concluded that the BLU in the Education and Health sector will provide a fiscal impact for government from the income generated and from BLU expenditure. ","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124340230","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 PERPAJAKAN TERHADAP BENTUK USAHA TETAP BERBASIS LAYANAN APLIKASI 税收分析对基于应用服务的长期努力形式

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/JMKP.V2I1.295

Muhammad Ferdian Saputra, Amrie Firmansyah

{"title":"ANALISIS PERPAJAKAN TERHADAP BENTUK USAHA TETAP BERBASIS LAYANAN APLIKASI","authors":"Muhammad Ferdian Saputra, Amrie Firmansyah","doi":"10.31092/JMKP.V2I1.295","DOIUrl":"https://doi.org/10.31092/JMKP.V2I1.295","url":null,"abstract":"Penelitian ini bertujuan untuk mengulas perpajakan terhadap badan usaha tetap untuk jasa transportasi berbasis layanan aplikasi. Penelitian ini menggunakan objek Uber (Asia) Ltd yang terdaftar sebagai Wajib Pajak pada KPP Badan dan Orang Asing sejak tahun 2014 sampai dengan 2017. Penelitian ini menggunakan metode kualitatif dan dilakukan selama bulan April-Agustus 2017. Dalam penelitian ini, teknik pengumpulan data dilakukan dengan dokumentasi literature dan wawancara mendalam. Pemilihan informan berdasarkan pertimbangan keilmuan dan pengalaman para informan tersebut di bidang perpajakan internasional. Adapun hal-hal yang ditanyakan kepada informan meliputi perusahaan jasa daring (online), penentuan definisi Badan Usaha Tetap berdasarkan aspek keberadaan, aspek penghasilan dan core business (objektif).Penelitian ini menyimpulkan bahwa secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek keberadaan nonfisik. Namun, karena peraturan-peraturan yang berlaku masih belum mengakomodasi konsep virtual/digital presence, kantor perwakilan Uber (Asia) Ltd dianggap belum memenuhi aspek keberadaan suatu BUT di Indonesia. Selanjutnya, Secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek melakukan aktivitas dalam rangka mencari penghasilan di Indonesia. Namun, berdasarkan ketentuan yang ada kantor perwakilan Uber (Asia) Ltd tersebut masih dianggap sebagai kantor perwakilan yang tidak melakukan kegiatan dalam rangka mencari penghasilan di Indonesia.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"280 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134347803","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

PRAKTIK SISTEM PENGANGGARAN MELALUI PENATAAN ARSITEKTUR DAN INFORMASI KINERJA 建筑架构与性能信息对预算系统的实践

JURNAL MANAJEMEN KEUANGAN PUBLIK Pub Date : 2018-12-27 DOI: 10.31092/jmkp.v2i1.264

Ali Tafriji Biswan

{"title":"PRAKTIK SISTEM PENGANGGARAN MELALUI PENATAAN ARSITEKTUR DAN INFORMASI KINERJA","authors":"Ali Tafriji Biswan","doi":"10.31092/jmkp.v2i1.264","DOIUrl":"https://doi.org/10.31092/jmkp.v2i1.264","url":null,"abstract":"This study is discussing about the structure of performance information owned by Centre for Climate Finance and Multilateral Policy, Fiscal Policy Agency, Ministry of Finance for fiscal year 2014 and 2015 before implementing ADIK and 2017 after implementing ADIK fully. In 2017, based on review conducted by Budgeting System Division, Directorate General of Budget, Center for Climate Finance and Multilateral Policy has fulfill the criteria in implementing ADIK. ADIK is one of many strategies to improve the quality of budgeting process which lead to a better implementation of performance based budgeting. With the approach of logic model concept in the making of ADIK, each element (input-activities-output-outcome and the performance indicators) are expected to have inter-linkage and bolster the accomplishment of output and outcome. Studi ini membahas struktur informasi kinerja yang dimiliki Pusat Kebijakan Pembiayaan Perubahan Iklim dan Multilateral (PKPPIM), Badan Kebijakan Fiskal, Kementerian Keuangan sebelum implementasi ADIK, yaitu tahun 2014, 2015 dan setelah implementasi ADIK tahun 2017. Pada tahun 2017, struktur informasi kinerja sudah disusun berdasarkan ADIK dan memenuhi kriteria yang dipersyaratkan dalam penyusunan ADIK berdasarkan hasil penelaahan Direktorat Sistem Penganggaran, Direktorat Jenderal Anggaran. ADIK merupakan salah satu strategi perbaikan kualitas penyusunan anggaran dan penyempurnaan implementasi performance-based budgeting. Dengan adanya konsep logic model yang diterapkan dalam penyusunan ADIK, setiap elemen (input-aktivitas-output-outcome beserta indikatornya) harus saling terkait, anggaran dan kegiatan diharapkan dapat disusun dengan lebih konkret, mendukung pencapaian output, hingga akhirnya mampu menghasilkan outcome yang diinginkan.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122447502","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: 1