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EFEKTIVITAS DAN EFISIENSI BIAYA UANG HARIAN PERJALANAN DINAS DALAM NEGERI Mahfudin Mahfudin; Andrie Mulya Febrianto; Niken Ajeng Lestari; Nurrochmah Adha Kusumawati
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2018): Jurnal Sistem Penganggaran Sektor Publik
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This study aims to obtain an efficient and effective daily fund formula for domestic official travel. Effective means achieving the program goals as they have been planned without sacrificing input for other activities, while efficient means using state expenditure as economically as possible in achieving the government's program objectives without reducing the enthusiasm of the official travel executive. The study was carried out by indepth interviews of parties related to the preparation of standard policies on official travel costs and employees who had taken official trips by purposive sampling technique. The analytical method used is descriptive analysis and qualitative analysis. The results of the study show that the formulation of daily fund on official travel in the country is ideally adjusted for the type of official travel because of variations in transportation costs and risk costs in carrying out official travel activities. Abstrak Kajian ini bertujuan untuk memperoleh rumusan uang harian perjalanan dinas dalam negeri yang efisien dan efektif. Efektif artinya mencapai sasaran program sebagaimana yang telah ditetapkan/direncanakan tanpa mengorbankan input untuk kegiatan lain, sedangkan efisien artinya: menggunakan belanja negara sehemat mungkin dalam pencapaian sasaran program pemerintah tanpa mengurangi semangat kerja pelaksana perjalanan dinas. Kajian dilakukan dengan indepth interview wawancara pihak-pihak yang berkaitan dengan penyusunan kebijakan standar biaya perjalanan dinas serta pegawai yang pernah melakukan perjalanan dinas yang diambil dengan teknik purposive sampling. Metode analisis yang digunakan yaitu analisis deskriptif dan analisis kualitatif. Hasil penelitian menunjukkan bahwa rumusan uang harian perjalanan dinas dalam negeri idealnya disesuaikan dengan jenis/bentuk perjalanan dinas karena adanya variasi biaya transportasi dan biaya resiko dalam pelaksanaan kegiatan perjalanan dinas.

EFISENSI BELANJA OPERASIONAL KEMENTERIAN/LEMBAGA Nurrochmah Adha Kusumawati; Andrie Mulya Febrianto; Mahfudin Mahfudin; Niken Ajeng Lestari
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This study aims to analyze the causes of high and varied operationalspending’s valuesat the ministry/institution by first comparing the concept of operational spending inRKA K / L with concepts according to academic theory. Then, an alternative concept of operational spending is prepared in accordance with the theory. By using data exercise, it was found that alternative conceptoperational expenditure that fit the theory resulted in lower and more efficient operational spending’s values. In addition, unit clustering was carried out to obtain a more standardized operational spending’s value.

EFEKTIVITAS KEBIJAKAN STANDAR BIAYA PERJALANAN DINAS DALAM MENUNJANG KINERJA KEMENTERIAN NEGARA/LEMBAGA Mahfudin Mahfudin
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

This study aims to examine the effect of cost standard policy on official travel which is reflected in official travel expenditures on the achievement of Ministry/Institution program performance. The study was carried out in the 2016 where the budget for the cost of official travel was be reducted, with a quantitative analysis method, namely correlation analysis and CHAID methods. The results showed that official travel expenditure had a significant relationship and influence on the achievement of Ministry/Institution program performance in 2016, including the achievement of output of program. Abstrak Kajian ini bertujuan meneliti pengaruh kebijakan standar biaya perjalanan dinas yang dicerminkan dengan belanja perjalanan dinas terhadap pencapaian kinerja program Kementerian/Lembaga. Kajian dilakukan pada tahun anggaran 2016 dimana pada tahun tersebut telah dilakukan penghematan anggaran biaya perjalanan dinas, dengan metode analisis kuantitatif yaitu menggunakan analisis korelasi dan analisis CHAID. Hasil penelitian menunjukkan bahwa belanja perjalanan dinasmemiliki hubungan dan pengaruh yang signifikan terhadap pencapaian kinerja program K/L pada tahun 2016, termasuk pencapaian output program.

Effectiveness of Allowance of Auditor Travel Cost mahfudin mahfudin; Andrie Mulya Febrianto
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2020.vol2.iss1.art63

This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.

PENGEMBANGAN KEBIJAKAN STANDAR BIAYA MASUKAN (SBM): BIAYA KONSUMSI KEGIATAN PENDIDIKAN DAN PELATIHAN Mahfudin Mahfudin
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 2 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2021.vol3.iss2.art124

There is no specific regulation in input cost standard regarding the consumption costs of education and training activities causing a high variation in the allocation of unit costs in the consumption. This study aims to determine the need and urgency of special arrangements for education and training consumption costs. The study was conducted using a qualitative descriptive method with data sourced from budget work plans and interviews with several education and training units. The results showed that the unit compiles the allocation costs by referring to one meeting consumption unit as the highest limit. The unit requires special arrangements for training consumption costs. The recommendation from this study is that the regulation of consumption costs for training activities is given at a maximum of 80% of the unit cost of meeting consumption. This arrangement will answer the needs of the unit in making a cost reference, as an efficiency measure and establishing a similarity allocation.

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