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All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Achmat Subekan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Democracy and Corruption Causality in Indonesia Azwar Iskandar; Achmat Subekan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1157

Abstract

The objective of this study is to analyze the causality between democracy and corruption in Indonesia for the period of 1995 to 2017. This study perform a multivariate cointegration test with government expenditure as a control variable and cross-check this long-run relationship with an Autoregressive Distributed Lag (ARDL) model approach to cointegration beside multivariate approach proposed by Johansen & Juselius. The results show that there is cointegration among the variables specified in the model of corruption equation when government expenditure is taken into account. Indeed, for corruption and democracy to move together in the long run, they need to be associated with government expenditure. The tests for Granger Causality conducted show a long-run causality running from democracy and government expenditure to corruption. In other word, the democracy and government expenditure Granger cause corruption and not the reverse. In short-run, there is neutrality causation between democracy and corruption.
Philosophical Overview of the Relationship between Budget Users and the State General Treasurer in the Management of Financial State (Indonesia Experience) Achmat Subekan; Azwar Iskandar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2186

Abstract

Legislation on state financial management is a legal form of state financial management that has a rationale. Understanding the philosophical basis of the rationale will provide strengthening of understanding of the relevant laws and regulations and authority and responsibilities to the Budget User and the State General Treasurer. This study aims to find out the rationale used in state financial management, especially related to the authority and division of responsibility between the Budget User and the State General Treasurer in the state financial management.  This research uses descriptive qualitative method with library research and cotent analysis technique with normative juridical approach . The results found that the Budget User and the State General Treasurer had an equal standing under the President. Both are packaged in check and balance relationships to protect the country's finances from arbitrary actions by certain parties. Philosophically, the Budget User is a party that "has a budget" so that it gets authority in planning the budget, implementing the budget, testing the bill, ordering payments, and accounting for the implementation of the budget. Budget Users become active parties in the implementation of the budget. Meanwhile, the State General Treasurer becomes a passive party, i.e. only carrying out payment duties in accordance with the pay orders issued by the Budget User. The Budget User becomes the party formally and materially responsible for the pay order issued, while the State General Treasurer is formally responsible for the payment.
Early Learning Impact Analysis State Finance for Students' Concerns about State Budget Achmat Subekan; Soderi Soderi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3436

Abstract

This study aims to determine the effectiveness of learning state finance for school students and their attitude or concern for the State Revenue and Expenditure Budget (APBN). The theme of state finances, especially the state budget, is not one of the lessons taught to elementary school to high school students. The study was conducted on Junior High School (SMP) students who were participants in the activities of the Ministry of Finance of the State of One State which were organized by the Ministry of Finance online from June 25 to July 8, 2021. Participants were called SANI, an acronym for Satu Negeri. They come from various junior high schools throughout Indonesia. The analysis was conducted using a qualitative method based on the participants' responses to the questionnaire that was sent to them. Questionnaire questions in the form of closed and open questions. Research data were also obtained from several facilitators and observations during the activity. The results showed that the study of state finances (APBN) took place effectively. This effectiveness can be seen from the implementation which can take place well even though it is carried out online. Effectiveness can also be seen from the increase in participants' understanding of state finances (APBN). This effectiveness then has an impact on the attitudes of participants, marked by the emergence of their awareness and concern for the state budget. In the future, this concern will be very meaningful for the sustainability of the APBN both in terms of income and expenditure so that its management can be carried out in a sustainable manner.
THE PENGARUH PERSONAL KNOWLEDGE, JOB PROCEDURE DAN TECHNOLOGY TERHADAP KINERJA PEGAWAI ORGANISASI PUBLIK Azwar Iskandar; Achmat Subekan
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol 9 No 2 (2018): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.347 KB) | DOI: 10.21009/JRMSI.009.2.01

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh personal knowledge, job procedure dan technology dalam konteks knowledge management terhadap Performance (Kinerja Pegawai) di lingkungan organisasi publik, secara khusus pada lingkungan Badan Pendidikan dan Pelatihan (BPPK) Kementerian Keuangan. Populasi dalam penelitian ini adalah seluruh pegawai di lingkungan BPPK. Sampel penelitian diperoleh dengan teknik simple random sampling. Dengan menggunakan teknis analisis jalur (path analysis), penelitian menemukan bahwa (1) personal knowledge tidak terbukti secara signifikan memengaruhi performance (kinerja pegawai), job procedure terbukti secara signifikan memengaruhi performance (kinerja) pegawai, dan technology terbukti secara signifikan memengaruhi performance (kinerja) pegawai; (2) personal knowledge terbukti secara signifikan memengaruhi pemahaman pegawai akan job procedure organisasi; dan (3) personal knowledge dalam pengaruh tidak langsung terbukti secara signifikan memengaruhi performance (kinerja) pegawai yang dimediasi oleh job procedure.
Analysis of E-Learning Commitment-Making Officer for the Effectiveness of Implementation of the Expenditures Budget Working Unit Ministry/Institution in Indonesia Achmat Subekan; Ali Said; Luthfi Nurdiansyah; Ahmad Khusnadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7452

Abstract

This study aims to determine the effect of Commitment-Making Officer Elearning (PPK) on the effectiveness of the budget implementation of working units managing the State Budget (APBN) in ministries and agencies. The training organized by the Budget and Treasury Education and Training Center is intended to respond to the Covid-19 Pandemic and demands for increased Commitment-Making Officer competencies. The formulation of the research problem raised is bwhat is the influence of motivation, training tools, and learning methods on the performance of budget execution, either partially or simultaneously. The research method used is a mixed method. Quantitative data was obtained through a questionnaire which was delivered to the participants and then processed Statistical Product and Service Solutions (SPSS). Meanwhile, qualitative data was obtained through in-depth interviews with informants or resource persons. The results of the study show that Commitment-Making Officer e-learning is effective in improving the performance of budget execution in the participating working units . From the variables studied, effectiveness is proven by the significant influence of motivation, training tools, and learning methods on the performance of participants in implementing the budget. The effectiveness of such influence is mediated and strengthened by the understanding that results from learning. Of the three independent variables, motivational variables have the greatest influence on performance, both directly and indirectly. As an intervening variable, understanding has the strongest influence on performance when compared to motivation, tools, and methods.
Co-Authors Ahmad Khusnadi Ali Said Azwar, Azwar Luthfi Nurdiansyah Soderi Soderi