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Andrie Mulya Febrianto
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Komp. Kementerian Keuangan, Gd. Sutikno Slamet, Jl. Dr Wahidin Raya No.1, Jakarta Pusat
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INDONESIA
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Published by Direktorat Jenderal Anggaran Kementerian Keuangan
ISSN : 25499858     EISSN : 26850656     DOI : https://doi.org/10.33827
Core Subject : Economy,
Economics, Econometrics & Finance
The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely determines the quality of management of state finances in general. As an effort to ensure more effective and efficient budgeting and costing, the existence of research in this regard is a must. Therefore, the presence of various studies related to cost management in the public sector in particular and budgeting in the public sector in general is very necessary. In the midst of the lack of such studies among academics, Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) is here to be part of the current budget improvement effort.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
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Search results for , issue "Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik" : 5 Documents clear
ANALISIS PENGHITUNGAN PROYEKSI BELANJA OPERASIONAL KEMENTERIAN NEGARA DAN LEMBAGA UNTUK PENYUSUNAN PAGU INDIKATIF Renosa Tosca Zamaro
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 (302.237 KB) | DOI: 10.33827/akurasi2018.vol2.iss2.art11

Abstract

In Directorate General of Budget, two methods are used in formulating forecast of operational spending in Line Ministries to produce Indicative Budget. The first method uses the realization of line ministries operational spending two years prior to the planned fiscal year as the basis for the forecast. Whereas in the second method, the operational spending allocation is forecasted based on budget allocation in the APBN one year prior to the planned fiscal year. This study aims to find out a better calculation model in operational spending forecasting in line ministries. Two methods used in Directorate General of Budget in forecasting operational spending is analyzed using multiple linear regression using panel data. The analysis conducted on 71 Line Ministies during five years period, 2011 to 2015. The result of the study indicates that the method to forecast operational spending allocation using budget allocation in the APBN one year prior to the planned fiscal year is statistically better.
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.
KAJIAN DAMPAK PERUBAHAN ASUMSI DASAR EKONOMI MAKRO TERHADAP SENSITIVITAS PEMBAYARAN BUNGA UTANG Heru Wibowo; Wido Lukasanto; Pujiastuti Pujiastuti; Hardaning Tyas Widito
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 (1001.583 KB) | DOI: 10.33827/akurasi2018.vol2.iss2.art38

Abstract

The state budget has strategic roles due to its capability in setting fiscal policy, the amount of the government’s budget and national fiscal capacity, as well as maintaining fiscal sustainability, and enhancing accountability of the government. This study is aimed to analyze the impact of the change of basic macroeconomic assumptions towards the sensitivity of interest payment expenditure. By employing regression analysis, some conclusions can be drawn as follows: (1) the raise of 3 month SPN interest rates and the depreciation of Indonesian Rupiah to US Dollar lead to an increase of interest payment, (2) the raise of economic growth leads to a decrease of interest payment, (3) by employing a trend analysis, it can be concluded that the increase of domestic interest payment is predicted to grow more rapidly and dominate the portion of interest payment than foreign interest payment is. Abstrak Terkait dengan politik anggaran, Anggaran Pendapatan dan Belanja Negara (APBN) menduduki posisi strategis, karena memuat gambaran kebijakan fiskal dan besarnya anggaran, kemampuan keuangan negara, menjaga kesinambungan fiskal, dan meningkatkan akuntabilitas pemerintah. Kajian ini dimaksudkan untuk menganalisis dampak perubahan asumsi dasar ekonomi makro terhadap sensitivitas pembayaran bunga utang. Hasil kajian dengan menggunakan analisis regresi menyimpulkan bahwa (1) peningkatan tingkat suku bunga SPN 3 bulan dan pelemahan nilai tukar rupiah terhadap dolar AS dapat berdampak pada peningkatan pembayaran bunga utang, (2) peningkatan pertumbuhan ekonomi berdampak pada penurunan pembayaran bunga utang. Melalui analisis tren didapati kesimpulan bahwa kenaikan bunga utang dalam negeri diperkirakan tumbuh lebih cepat dan mendominasi pembayaran bunga utang jika dibandingkan dengan bunga utang luar negeri.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.938 KB) | DOI: 10.33827/akurasi2018.vol2.iss2.art39

Abstract

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.
HASIL MONITORING DAN EVALUASI STANDAR BIAYA KELUARAN TAHUN ANGGARAN 2017 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 (1066.607 KB) | DOI: 10.33827/akurasi2018.vol2.iss2.art40

Abstract

Monitoring and evaluation (M&E) of standard cost of expenditure is one of effort of government to give good governance. As the aim of M&E on PMK No.241/PMK.01/2017 Budgeting M&E is instrument of accountability and improving quality, in this contex is standard cost of output policy that the value set every year by minister of finance. Moreover, the 2017 SBK M&E also tested the formulas prepared in the previous study. The M&E was conducted in 20 work units from 17 state ministries and institutions that had SBKs from 2015 to 2017. Monev was conducted from 4 aspects, namely sustainability, allocation, realization, and consistency of components/stages. In terms of sustainability, most respondents proposed the same SBK in the following year. From the allocation aspect, it turned out that there were many respondents who were inconsistent when the allocation process, namely the SBK that had been determined, was not used in the RKA KL. From the aspect of realization, many respondents whose budget realization was not in accordance with what was stipulated in the PMK SBK. Then the last aspect is consistency of components/stages, only a small proportion of respondents who at the time of budget implementation did not use the same components/stages as SBK proposals because of policies outside the satker's control and no further information on why the satker did not use SBK has been established. Abstrak Monitoring dan evaluasi Standar Biaya Keluaran merupakan salah satu upaya pemerintah untuk mewujudkan pemerintahan yang lebuh baik. Sebagaimana tujuan monev pada PMK No.241.PMK.01/2017 tentang Pengukuran dan Evaluasi Kinerja Anggaran Atas Pelaksanaan Rencana Kerja dan Anggaran Kementerian Negara/ Lembaga, monev anggaran merupakan instrumen dari akuntabilitas dan peningkatan kualitas, dalam hal ini atas kebijakan Standar Biaya Keluaran yang besarannya ditetapkan setiap tahunnya. Selain itu, monev SBK 2017 ini sekaligus menguji formula yang telah disusun pada kajian sebelumnya. Monev dilakukan pada 20 satuan kerja dari 17 kementerian negara dan lembaga yang memiliki SBK tahun 2015 hingga 2017. Monev dilakukan dari 4 aspek yaitu keberlanjutan, alokasi, realisasi, dan konsistensi komponen/tahapan. Dari aspek keberlanjutan, sebagian besar responden mengusulkan SBK yang sama di tahun berikutnya. Dari aspek alokasi, ternyata banyak responden yang tidak konsisten pada saat proses alokasi yaitu SBK yang sudah ditetapkan tidak digunakan pada RKA KL. Dari aspek realisasi, banyak responden yang realisasi anggarannya tidak sesuai dengan yang telah ditetapkan pada PMK SBK. Kemudian aspek terakhir yaitu konsistensi komponen/tahapan, hanya sebagian kecil responden yang pada saat pelaksanaan anggaran tidak menggunakan komponen/tahapan yang sama dengan saat pengusulan SBK karena kebijakan yang di luar kendali satker tersebut dan tidak ada informasi lebih lanjut mengenai alasan satker tidak menggunakan SBK yang telah ditetapkan.

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