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All Journal Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Edy Effendi
Direktorat Jenderal Anggaran
Economics, Econometrics & Finance

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PENGARUH REVIU RKA-K/L OLEH APIP TERHADAP EFISIENSI ALOKASI ANGGARAN KEMENTERIAN AGAMA Edy Effendi; Muhammad Imron
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 1 No 1 (2019): 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 | Full PDF (1355.54 KB) | DOI: 10.33827/akurasi2019.vol1.iss1.art48

Abstract

Research on the role of the APIP review of the Ministry/agency Work Plan and Budget document to determine the impact on the efficiency of ministry/agency spending (case study at the Ministry of Religion). The method used in this study uses simple linear regression with dummy. The use of linear regression is used to examine the relationship between independent variables (certain types of expenditure) and dependent variables (total expenditure). Whereas, dummy is used to find out before and after the APIP review is done. Throughout the author's search, this research has never been done. Based on the results of linear regression obtained, the APIP review significantly had a positive effect on official travel expenditure and honorarium but did not significantly affect building spending and equipment. Abstrak Penelitian atas peran reviu APIP atas dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga untuk mengetahui dampaknya terhadap efisiensi belanja kementerian/lembaga (studi kasus pada Kementerian Agama). Metode yang digunakan dalam penelitian ini menggunakan regresi linier sederhana dengan dummy. Penggunaan regresi liner digunakan untuk meneliti hubungan antara variable independen (jenis belanja tertentu) dan variable dependen (total belanja). Sedangkan, dummy digunakan untuk mengetahui sebelum dan setelah reviu APIP dilakukan. Sepanjang penelusuran penulis, penelitian ini belum pernah dilakukan. Berdasarkan hasil regresi linier diperoleh, reviu APIP signifikan berpengaruh positif terhadap belanja perjalanan dinas dan honorarium tetapi tidak signifikan berbengaruh terhadap belanja gedung dan alat.
Analysis of not Using the Multi-Year Contract Method in Directorate General of Islamic Education Edy Effendi; Achmad Zunaidi
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.art64

Abstract

The application of multi-year budgeting is the implementation of the medium-term expenditure framework approach. Furthermore, the multi-year budgeting is carried out through the procurement of goods and services called the Multi-Year Contract. Multi-year budgeting provides certainty for the continued funding of activities/projects. Although, an activity/project that naturally lasts more than one fiscal year but not all planners use multi-year budgeting. This study reveals the background behind the policy of not using the multi-year budgeting method by spending unit in the Directorate General of Islamic Education, Ministry of Religion. The method used in this study uses quantitative research using the Analytical Hierarchy Process (AHP) model. The results of the study indicate that the existence of laws and regulations regarding multi-year budgeting is the most important element as the main reason as the choice of multi-year budgeting compared with internal factors. The most important element of legislation is related to the absence or unclear rules. Meanwhile, the most important element of internal factors is the certainty of funding activities/projects.
The Need for Provision of Social Assistance to Kiai Pondok Pesantren in the Covid-19 Pandemic Edy Effendi; Suyono Suyono; Amin Hidayat
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 2 (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.iss2.art85

Abstract

The Covid-19 pandemic has had a serious impact in almost all fields, including Islamic boarding schools and their owners, kiai. The government has helped Islamic boarding schools as institutions, but not to kiai personally. This study aims to provide answers to whether or not it is necessary to provide social assistance to kiai personally, so that it can be used as input to stakeholders. This study uses the Regulatory Impact Assessment (RIA) method, analyzing the aspects of the benefits and costs of providing social assistance to kiai and how these two things touch based on the perceptions of expert opinion. Data processing was carried out based on the results of a questionnaire conducted using the Analytical Hierarchy Process (AHP) model which was distributed to expert respondents. The results of the study indicate that it is necessary to provide social assistance to kiai personally.
Co-Authors Achmad Zunaidi Amin Hidayat Muhammad Imron Suyono Suyono