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Andrie Mulya Febrianto
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akurasi@kemenkeu.go.id
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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
 1 
Search results for , issue "Vol 5 No 1 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)" : 5 Documents clear
PENGAWASAN KEPATUHAN PERPAJAKAN INSTANSI PEMERINTAH DESA MELALUI COMPLIANCE RISK MANAGEMENT (CRM) Agustinus Imam Saputra; Moh Abrori Akbar
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): 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/akurasi2023.vol5.iss1.art185

Abstract

This study aims to find out how much tax revenue comes from village government spending through analysis of Compliance Risk Management (CRM) use and mapping villages that need supervision and education in fulfilling tax obligations. This study uses a descriptive quantitative research method by presenting data on the allocation of village income and expenditure and tax payments by village government agencies nationally. The results showed that from 436 districts, there was a phenomenon of differences in the ratio of tax payments compared to the expenditure value of village treasurers with a potential state revenue of around 342 billion. Through CRM supervision of village treasurers, it was found that there were 176 KPP Pratama that had a ratio of village treasurers to tax payments below the national average or 1.658 per cent. The CRM can only predict the taxation potential of one KPP and does not provide taxation potential per village. This study uses secondary data from Indonesian statistic's 2020 and 2021 village financial reports. This study is expected to provide input for policymakers and enrich the perspective of researchers in the use of risk management in the public sector.
DAMPAK PEMBANGUNAN JALAN TOL TERHADAP EKONOMI DAN KEUANGAN DAERAH Aldillah Arumandani; Fauziah Zen
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): 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/akurasi2023.vol5.iss1.art187

Abstract

The development of toll roads is one of The Government of Indonesia's priority programs to improve regional connectivity and boost economic growth. This thesis aims to evaluate the impact of toll road from 2011 to 2019 on the local economy and municipalities' revenues using the staggered Difference-in-Difference method. The results show that toll roads have no significant impact on GRDP per capita but positively impact local revenue at a weak significance level. The analysis of regional groups shows a negative and significant impact on GRDP per capita in Indramayu, Subang, and Majalengka Regency. In contrast, the City of Binjai, Tebing Tinggi, and Serdang Bedagai Regency receive a positive impact from the toll road on Local Revenue. Local government spending does not have a significant impact on GRDP/capita and Local revenue, while the accommodation and food and beverage sector has a positive and significant impact both on GRDP/capita and Local Revenue. The findings provide input for the Government to improve the quality of government spending and foster the potential of the tourism industry. In addition, the Government needs to synergize the implementation of toll road development with other development programs, such as the linked industrial zone, to capture the potential benefits of the toll road.
INFORMASI KINERJA KEMENTERIAN KESEHATAN BERDASARKAN REDESAIN PERENCANAAN DAN PENGANGGARAN sumadiyah T olfah; Achmad Zunaidi; Risca Ardhyaningtyas
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): 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/akurasi2023.vol5.iss1.art190

Abstract

The implementation of the Planning and Budgeting System Redesign Policy (RSPP) is a policy that was rolled out to address the gap between planning and budgeting. This research was conducted to find out how far the RSPP policy has been implemented in ministries/agencies as a case study. Consideration of the Ministry of Health as a focus is one of the ministries with a large ceiling and has duties and functions that have a direct impact on the community. The research was conducted using mixed methods, namely quantitative (descriptive statistics related to the profile of planning and budgeting human resources) and qualitative (interviews related to the formulation of performance information as part of the RSPP policy implementation). The results of the research reveal that there are challenges and constraints in: 1) formulating the performance of the Ministry of Health; 2) the process of changing performance information between planning and budgeting documents (RKP, Ministry of Health Renja, and RKAKL). One reason is that human resources do not have a good understanding of the implementation of the RSPP and there are different perceptions regarding regulations. The results of this study can be used as a reference for increasing the effectiveness and suitability of planning and budgeting within the Ministry of Health.
EFISIENSI DAN EFEKTIVITAS ANGGARAN UNTUK DUKUNGAN UMKM MELALUI BELANJA PEMERINTAH PUSAT DAN TRANSFER KE DAERAH shiddiq ardhi irawan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): 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/akurasi2023.vol5.iss1.art201

Abstract

Micro, Small and Medium Enterprises (MSME) have an important role in the national economy, however there are still many problems they face, including weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions. To overcome these problems, the Government provides enormous support for MSME, both fiscal and non-fiscal. There is no research that has analyzed the efficiency and effectiveness of the budget for MSMEs originating from Central Government spending and Transfers to the Regions. Therefore, this study aims to determine the efficiency and effectiveness of MSME budget support by Central Government spending and Transfers to the Regions. The method used is a literature study and descriptive analysis with secondary data. The results of the analysis of budget efficiency for MSME originating from Ministries/Government Agencies has a value of -0.84. The efficiency value of the MSME support budget is the Business Climate. While the value of the least efficiency is in the field of industrial technology. The results of the analysis of budget effectiveness for MSME originating from Ministries/Government Agencies have a value that is quite effective and the best problem areas for MSMEs are infrastructure. While the least effective field is industrial technology.
ANALISIS CAMEL RATIO PADA BANK BUMN UNTUK MENILAI KINERJA DAN RESIKO PENGELOLAAN KEKAYAAN NEGARA DIPISAHKAN (KND) Dina Amaluis
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): 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/akurasi2023.vol5.iss1.art203

Abstract

The study aims to measure the performance of management/health of state-owned banks using the CAMEL Ratio. State-owned banks in Indonesia have a very significant role in the Indonesian economy. The role of State Own Banks in general in the national economy is to help the development of small, micro, and medium enterprises (UMKM), as well as cooperatives. State-owned banks obtain sources of funds from Segregated State Wealth (KND). This research uses the Quantitative Descriptive method using data from state-owned banks listed on the Indonesia Stock Exchange during 2017 to 2021. The results of the analysis show that four the state-owned banks listed Bank Mandiri, Bank BNI, Bank BRI dan Bank Tabungan Negara throughout the study period have good CAR, NPL, and LDR values so that they can be declared state-owned banks are Health. CAMELs Ratio analysis that can measure the health performance of state-owned banks can be a measurement item for State Own managers who use an Early Warning System.

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