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Jurnal Manajemen Perbendaharaan
Published by Direktorat Jenderal Perbendaharaan Kementerian Keuangan
ISSN : 27767256     EISSN : 27755010     DOI : https://doi.org/10.33105/jmp.xxxx.xxx
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Manajemen Perbendaharaan bertujuan untuk meningkatkan dan memajukan bidang keilmuan dan praktik perbendaharaan dengan mempublikasikan makalah teoritis/analitis, empiris, dan review yang berkualitas di bidangnya. Cakupan Jurnal Manajemen Perbendaharaan antara lain terkait organisasi, administratif, manajerial, dan kebijakan yang memperbaiki pemahaman di bidang perbendaharaan, seperti pelaksanaan anggaran, manajemen kas, manajemen utang, manajemen aset, manajemen investasi, pengelolaan keuangan badan layanan umum, akuntansi dan pelaporan keuangan pemerintah, dan teknologi informasi perbendaharaan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
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Search results for , issue "Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan" : 5 Documents clear
Analisis Kinerja Keuangan Pemerintah Daerah Lingkup Provinsi Sulawesi Utara Tahun 2014 - 2020 Syahri Azda Putra
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1080.65 KB) | DOI: 10.33105/jmp.v3i1.388

Abstract

This research is conducted based on Supreme Audit Agency’s (BPK) opinion on Local Government Financial Statement (LKPD) that is released anually and to observe the effect of BPK’s opinion has on local government financial performance in North Sulawesi Province which consists of 15 municipalities/cities and 1 provincical government. In addition to BPK’s opinion, the author takes some variabels in consideration to analyze factors affecting local government financial performance in order to find out problems faced by local government. The dependent variable used in this research is Efficiency Ratio that reflects the local government financial performance. This research uses Least Square Dummy Variable (LSDV) regression method with selected fixed effect model. It is found that, some variables that significantly affect financial performance of local government are government expenditures, independent financing, BPK’s opinion, tax ratio, and Indonesia Net Budget Financing (SILPA).
Prediksi Kualitas Laporan Keuangan Kementerian Negara/Lembaga Menggunakan Machine Learning Teguh Puspandoyo; Widha Adinata; Laode Atthar Alfikry; Tyas Ayu Prasanti; Silvi Yuniar
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1773.406 KB) | DOI: 10.33105/jmp.v3i1.417

Abstract

Quality financial reports are one of the tools in realizing government accountability. However, not all State Ministries/Agencies yet have received the best opinion. Based on previous research, several factors have a significant influence on the quality of financial reports. Therefore, this study aims to analyze the influencing factors and also make predictions and classification of quality of state ministries/agencies of financial reports using machine learning techniques. The sample used in this study was 256 state ministries/agencies from 2018-2020. The results show that cash fraud, findings, follow-up to BPK's recommendations, the money supply/additional money supply, and realization have a strong influence in determining quality of financial reports. In addition, with the Support Vector Machine model, better classification predictions are obtained for quality of state ministries/agencies of financial reports.
Analisis Data untuk Memprediksi Pagu Minus dan Membantu PPK dalam Pelaksanaan Pengujian Material Ida Puspita Ningtias; Julianda Rosyadi; Wawan Hadinata; Agustina Diprianti; Anung Faizal Hanani Wijaya
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1642.452 KB) | DOI: 10.33105/jmp.v3i1.422

Abstract

Budget availability and fairness of billing are things that had to be assured by Pejabat Pembuat Komitmen (PPK) or Commitment Making Official before paying a bill with the state budget. Analyzing the data in Platform Pembayaran Pemerintah (PPP) or Government Payment Platform could help PPK to predict the budget availability and fairness of billing. PPP is an interconnection between the core system, support system, partner system, and monitoring system. This interconnection enables more reliable data collection because there is a data exchange within the ecosystem, such as the electricity bills. The data would be analyzed to predict the occurrence of shortfalls and to evaluate the billing fairness. For the prediction of the occurrence of shortfalls, clustered time series forecasting is used with the ARIMA model, while to assist in the fair assessment of billing, descriptive statistics of historical data are used to evaluate the current bills. From the results of the analysis, it can be seen that the ARIMA model can be used to predict the occurrence of a budget shortfall and descriptive statistics can be used as a basis for evaluating current bills.
Penumpukan Belanja di Akhir Tahun Berdasarkan Perspektif Karakteristik Belanja Tommi Helmiwan; Febrian Yalisman; Risky Utama; Norma Suci Prihartini; Priyo Arif Wicaksono
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3970.191 KB) | DOI: 10.33105/jmp.v3i1.425

Abstract

Government’s year-end spending spikes is a yearly phenomenon that could reduce the government expenditure quality. Therefore, it is necessary to anticipate through identifying the characteristics of expenditure which is in principle can be accelerated and prevent accumulation. This study aims to measure the variable components of government agency’s expenditure which can be used as an initial step in anticipating the year-end spending spikes using Random Forest Regression algorithm machine learning method with a Feature Importance approach. The results of the study shows that several expenditure variables that should not spike at the end of the year tends to accumulate at the end of the year while at the same time confirms procrastinating behavior. Through the development of existing models, the stakeholders can take advantage of these tools as an early warning on potential spike in spending at end of the year and map out recommendations for spending acceleration to realize quality spending.
Relevansi Skala Optimum Belanja Pemerintah terhadap Pertumbuhan Ekonomi dan Financial Distress Kabupaten/Kota di Provinsi Maluku Ketut Arya Udayana; Alfie Satria Hidayat; Sani Andina Yuniati; Briliana Cahya Meilana; Chynika Salsabillah Putri
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1096.056 KB) | DOI: 10.33105/jmp.v3i1.426

Abstract

This research attempts to evaluate the impact of optimum government size to economic growth and the government financial distress in districts of Maluku. The government size would intuitively drive economic growth. Especially in the eastern hemisphere of Indonesia which has lower economic activity compared to other regions. Furthermore, the bigger government size would increase the government's financial distress, since the income could not cover the mandatory spending and long term liabilities. The evidence of this research shows that the government size does not significantly impact both the per capita regional GDP and financial distress of the districts in Maluku. However, the level of private sector investment is significant in forming the per capita regional GDP and the level of liabilities would affect the level of government financial distress. The results also demonstrate the importance of government expenditure composition, especially mandatory spending, that may be considered as the significant factors that impact overall economy and the local government financial condition.

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