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Jurnal Manajemen Keuangan Publik
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 25811207     DOI : http://dx.doi.org/10.31092/jmkp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen Keuangan Publik (MKP) adalah jurnal ilmiah nasional yang diterbitkan oleh Politeknik Keuangan Negara STAN Redaksi Jurnal Manajemen Keuangan Publik menerima artikel/tulisan ilmiah dengan tinjauan berbagai keilmuan (multi disiplin) yang fokus kepada penelitian yang berhubungan dengan pengelolaan keuangan publik yang mencakup : Penganggaran Manajemen Belanja dan Pendapatan Manajemen Aset dan Penilaian Manajemen Investasi Pemerintah Manajemen Hutang dan Pembiayaan Penilaian Kinerja dan Perilaku Organisasi Publik Sistem Informasi Keuangan Keuangan Pusat dan Daerah (Desentralisasi Fiskal) Akuntansi Pemerintahan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 4 Documents
 1 
Search results for , issue "Vol 6 No 1 (2022)" : 4 Documents clear
Evaluasi Penerapan Sistem Pengendalian Internal atas Penjualan Kredit pada PT. Tri Tehnik Perkasa Maria Grace Lusiana; Revi Arfamaini
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1553

Abstract

In a trading company, one way to deal with competition and increase company revenues is through credit sales. The internal control system will help management increase the effectiveness and efficiency of the company in avoiding the risks posed by credit sales, such as overdue receivables or uncollectible receivables. PT. Tri Tehnik Perkasa is one of the bearing distributors in Surabaya. The purpose of this research is to evaluate the implementation of an internal control system for credit sales at Tri Tehnik Perkasa. This research will be evaluated based on the theory of COSO consisting of five components including control environment, risk assessment, control activities, information and communication, and monitoring. This research was conducted with a qualitative descriptive method, where the researcher described the data by describing the natural conditions that occur in the company. The type of data used is qualitative data obtained from interviews, observation, and documentation techniques. The data source used is primary data. The results showed that PT. Tri Tehnik Perkasa still has not implemented an adequate internal control system. The results can be used to improve the company’s internal control so that in the future there will be no deviations. Keywords: Internal Control System, Credit Sales, System Evaluation, Account Receivables Management
Penilaian Untuk Tujuan Perpajakan Lainnya: Penentuan Harga Limit Lelang Kendaraan Bermotor Maya Anita
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1576

Abstract

Valuation for tax purposes not only plays a role in extracting tax potential but can also be used for other tax activities, such as in determining auction limit prices related to tax collection activities. This study aimed to analyze the implementation of the assessment in determining the limit price of motor vehicle auctions carried out by the Appraiser at KPP Pratama Surabaya Mulyorejo. This research uses a qualitative descriptive approach through library research and field research. The results of this study describe a series of assessment processes in determining the limit price. The stages of the assessment carried out are problem identification, data collection and selection, data analysis, valuation approach, value reconciliation and value conclusion, and assessment reporting. If the assessment is carried out on motorized vehicles used for public transportation, adjustments are also made to the cost factor incurred for obtaining a letter of recommendation from the Ministry of Transportation. One of the suggestions that the author conveys is that the Directorate General of Taxes establish regulations regarding the determination of the discount factor used to determine the liquidation value so that it can be used as the basis for appraisers in making adjustments. Keywords: valuation, auction, discount factor, tax
Efektivitas Sistem Pengendalian Intern Atas Pengelolaan Subsidi Pada Badan Usaha Milik Negara Tri Marhendra Rahardyan; Dhian Adhetiya Safitra; Afif Hanifah
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1593

Abstract

This study groups patterns to identify deficiencies experienced by SOEs in Indonesia based on the findings of the BPK published in the IHPS ( Summary of Semester Audit Results) with a focus on subsidy management. This study aims to identify the pattern of BPK's findings related to the recurring problem of subsidy management on the performance of BUMN in Indonesia to provide an overview of BUMN managers in the future. The research data source is limited to IHPS from 2016 to 2018 (published by BPK in 2019) or before the Covid-19 pandemic. This study found that there are problems with weaknesses in the Internal Control System (SPI), which are still the findings with the most significant number, and the trend is increasing. In addition, the themes of the examination of Revenue, Costs, and Investments, Operations of SOEs, and Management of Subsidies are the findings of the investigation of the SPI of SOEs that repeatedly appear with a number of significant problems. Specifically regarding Subsidy Management, several themes of findings often occur, including SOPs that have not been prepared/incomplete, SOPs that have not been running optimally, and SOPs that are not adhered to. To overcome these problems, BUMN managers need to pay attention to the implementation of SPI, especially in the implementation of the complete preparation of SOPs and their implementation, which must be monitored so that they are adhered to, and the subsidy management business process can run optimally. Keywords: IHPS BPK, Internal Control, Management of Subsidies, Performance of SOEs
Partisipasi Pelaku Usaha Kecil Dalam Pekerjaan Konstruksi Pemerintah di Kementerian Keuangan Rachma Aprilia; Bagas Johantri
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1647

Abstract

This paper aims to examine the difference in the average number of bidders for construction work for small business qualifications before and after the implementation of the Regulation of the President of the Republic of Indonesia Number 12 of 2021. In order to ensure that competition in the market runs effectively according to its objectives, certain parties need to intervene by setting competition rules. Regulation of the President of the Republic of Indonesia Number 12 of 2021 is a form of government intervention to encourage the participation of small businesses in government procurement as mandated by the Job Creation Law, which aims to expand the ease of doing business and economic equity. The study used secondary data from construction work tenders at the Ministry of Finance from January 2019 – October 2021. This paper employed the Independent Sample T-test parametric statistical test. Results showed a significant difference in the average number of participants before and after the Regulation of the President of the Republic of Indonesia Number 12 of 2021 implementation in the construction work tender for small qualifications. For the government, this research can be an initial finding of the impact of the Regulation of the President of the Republic of Indonesia Number 12 of 2021 policy on small businesses in Indonesia. Keywords: construction contract, public procurement, small business

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