Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Andrie Mulya Febrianto
Direktorat Jenderal Anggaran
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.031 KB) | DOI: 10.33827/akurasi2018.vol2.iss1.art34

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.807 KB) | DOI: 10.33827/akurasi2018.vol2.iss2.art37

Abstract

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.
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

Abstract

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.
Evaluation of The Implementation of The Cost Structural Standard Policy Jauhar Rafid Yulianto; Niken Ajeng Lestari; Hartanto Hartanto; 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.art68

Abstract

In order to realize an effective and efficient budgeting, a Standard Cost Structure (SSB) policy was prepared, namely by applying a supporting cost percentage for non-regulatory service output of 45%. The study analyzes how SSB policy is implemented within the Ministry of Finance, identifies the problems that occur, and provide solutions for each of these problems. The results of the study show that there is no satker in the Ministry of Finance that uses an exact amount of 45% for supporting costs in the output of its non-regulatory services. The study identifies two underlying problems. First, according to the respondents, the concept of main and supporting cost is clear and well-defined but difficult to implement. The second problem is that the RKA-KL is yet to be able to smoothly facilitate the selection of the main and supporting costs.
Co-Authors Hartanto Hartanto Jauhar Rafid Yulianto Mahfudin Mahfudin Niken Ajeng Lestari Nurrochmah Adha Kusumawati