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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 30 Documents
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Analisis Persepsi Bendahara Pengeluaran Atas Aspek Kepentingan dan Kinerja Pengguna dan Mitra Perbankan Dalam Penerapan Kartu Kredit Pemerintah Ali Said; Sutiono Sutiono
Jurnal Manajemen Perbendaharaan Vol 2 No 1 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.448 KB) | DOI: 10.33105/jmp.v2i1.372

Abstract

Abstract The Indonesian government has implemented government credit card since July 2019. This research provides importance and performance analysis of implementing government credit cards in ministries/agencies of Indonesia. This study collected empirical data from an online questionnaire which was distributed to alumni of the expenditure treasurer training organized by the Budget and Treasury Education and Training Center. The selected samples from 222 respondents, was processed using importance and performance analysis. The results of this empirical research shows the performance of KKP holders and the customer service of KKP issuing banks was still below expectations according to the perception of spending treasurers. KKP holders must be provided with intensive socialization on the use of KKP and customer complaint services at KKP issuing banks must be improved. Other results based on non implementing KKP treasurer perceptions, there are still some obstacles faced by ministries/agencies at the implementation of government credit cards. The results of this study cannot be generalized to the implementation of KKP in Indonesia, because of limited number of respondent samples. Abstrak Pemerintah Indonesia telah menerapkan metode pembayaran tagihan dari rekanan pemerintah menggunakan uang persediaan kartu kredit pemerintah mulai bulan Juli tahun 2019. Penelitian ini bertujuan untuk menganalisis kepentingan dan kinerja atas penerapan kartu kredit pemerintah pada kementerian/lembaga. Data penelitian diperoleh melalui kuesioner online yang disebar melalui media sosial whatsapp. Responden penelitian merupakan alumni pelatihan bendahara pengeluaran yang diselenggarakan oleh Pusdiklat Anggaran dan Perbendaharaan. Sebagian sampel penelitian yang berjumlah 222 responden diolah menggunakan analisis kepentingan dan kinerja. Hasil penelitian menunjukkan bahwa kinerja pemegang KKP dan layanan bank penerbit KKP masih di bawah harapan menurut persepsi bendahara pengeluaran. Pemegang KKP harus diberikan sosialisasi penggunaan KKP yang memadai dan layanan keluhan pelanggan pada bank penerbit KKP harus ditingkatkan. Selain itu masih ditemukan beberapa kendala yang dihadapi oleh kementerian/lembaga pada saat penerapan kartu kredit pemerintah. Dengan keterbatasan jumlah sampel responden, maka hasil penelitian ini tidak dapat digeneralisasi untuk penerapan KKP di Indonesia.
Modernisasi Penyelesaian Tagihan Kepada Negara dengan Sistem Pembayaran Terjadwal: Sebuah Studi Komparasi Adi Vibriyanto; Tri Angga Sigit
Jurnal Manajemen Perbendaharaan Vol 2 No 2 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.854 KB) | DOI: 10.33105/jmp.v2i2.373

Abstract

In an ideal economic activity, all invoices will be paid according to the contract terms agreed by the contracting parties. The terms are fully determined by both parties without placing either party in second place. Likewise, it should be for government transactions. Based on Government Regulation Number 50 of 2018, it is stipulated that the settlement of claims to the government must be completed no later than 30 calendar days after the bill was complete. In reality, there are still many complaints regarding the late payment of government transactions. Such conditions are not ideal and can disrupt the function of government spending in stimulating economic growth. Delays in settling invoices for government spending will also have an impact on the difficulty of predicting cash flows that will come out of the treasury. Hence, accurate cash projections and the management of government liquidity not optimal. It is important to develop a payment system that can encourage efficiency, security and transparency in its implementation. The systems governing the payment policy should be able to provide certainty for the parties concerned, provide certainty for the beneficiaries and provide certainty of cash flow for the treasury. This study compares the implementation of Scheduled Payment policy in four countries, namely the European Union (Austria, Belgium, France), United Kingdom (UK), the Dominican Republic and Indonesia by concluding, first, in terms of time. Establishment of the payment schedule is common in the international practice with payment periods varying from 11 to 60 calendar days; second, in terms of coverage, ideally all government spending transactions are included in the payment scheme on a scheduled basis so that the preparation of government spending plans will be very accurate; third, in terms of classification, the arrangement of expenditure transactions in some criteria will facilitate the implementation of a scheduled payment policy to be implemented in Indonesia; and fourth, in terms of information technology, it is necessary to develop an adequate application system so that the implementation of the scheduled payment system can run optimally. Abstrak Dalam sebuah aktivitas ekonomi yang ideal, semua tagihan akan dibayarkan sesuai dengan termin kontrak yang disetujui oleh para pihak yang berkontrak. Termin tersebut sepenuhnya ditentukan oleh kedua belah pihak tanpa menempatkan salah satu pihak pada posisi yang kurang menguntungkan. Begitu juga seharusnya untuk penyelesaian tagihan atas transaksi belanja pemerintah. Berdasarkan Peraturan Pemerintah Nomor 50 Tahun 2018 telah diatur bahwa penyelesaian tagihan kepada pemerintah wajib diselesaikan paling lambat dalam 30 hari kalender sejak bukti tagihan diterima secara lengkap. Namun dalam realitanya masih banyak keluhan terkait keterlambatan penyelesaian tagihan oleh supplier kepada pemerintah. Kondisi seperti ini tentu tidak ideal dan dapat mengganggu fungsi belanja pemerintah dalam memberikan stimulus dan mendorong pertumbuhan ekonomi. Keterlambatan dalam penyelesaian tagihan atas belanja pemerintah juga akan berdampak pada sulitnya memprediksi arus kas yang akan keluar dari kas negara sehingga menyebabkan penyusunan proyeksi kas yang akurat dan pengelolaan likuditas pemerintah menjadi tidak maksimal. Pengembangan sistem terkait dengan penyelesaian tagihan kepada negara yang dapat mendorong efisiensi, keamanan, dan transparansi dalam pelaksanaanya menjadi sangat penting untuk dilakukan. Perbaikan atas regulasi dan sistem yang mengatur penyelesaian tagihan negara hendaknya mampu menghadirkan kepastian bagi para pihak terkait, memberikan kepastian diterimanya pembayaran bagi penyedia barang/jasa (beneficiaries) dan memberikan kepastian aliran kas bagi pemerintah. Penelitian ini membandingkan implementasi penyelesaian tagihan kepada negara melalui Sistem Pembayaran Terjadwal (Scheduled Payment System) pada tiga negara yaitu Uni Eropa, United Kingdom (UK) dan Republik Dominika dibandingkan dengan sistem pembayaran eksisting di Indonesia dengan menarik kesimpulan yaitu pertama, dari segi time frame praktik penyelesaian tagihan secara terjadwal sudah lazim di dunia internasional dengan waktu penyelesaian tagihan bervariasi dari 11 sampai dengan 60 hari kalender; kedua, dari segi coverage, idealnya semua transaksi belanja pemerintah masuk dalam skema pembayaran secara terjadwal sehingga penyusunan perencanaan belanja pemerintah akan menjadi sangat akurat; ketiga, dari segi classification, pengaturan transaksi belanja dalam kriteria by system dan by input akan mempermudah implementasi kebijakan pembayaran secara terjadwal untuk diimplementasikan di Indonesia; dan keempat, dari segi information technology, diperlukan adanya pengembangan sistem aplikasi yang memadai sehingga implementasi sistem pembayaran terjadwal dapat berjalan secara maksimal.
Saldo Kas Minimal dan Optimalisasi Kas Pemerintah Agung Mulyono
Jurnal Manajemen Perbendaharaan Vol 2 No 2 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.913 KB) | DOI: 10.33105/jmp.v2i2.379

Abstract

Cash minimum policy on General State of Cash Account or RKUN is aimed to fulfill cash needed for funding budget execution. That policy has possibility to be changed due to cash optimization purposes and advancement of banking technology. Study intend to increase our understanding about state cash management especially for cash balance on RKUN and explore a discourse in development of optimum cash management on RKUN for managing Government’s cost of fund. This paper uses simple average simulation, Boumol’s model dan Miller-Orr’s model with exploiting daily cash transaction on RKUN for 3 years to derive the form of the optimal cash balance under different assumptions about transaction costs and the demand for funds. Output of all models shows that amount of optimum cash on RKUN in the end of day should be smaller than the amount of cash set by cash minumun policy worth to Rp 2 billion. The result may open further discussion for policy changes on Government cash management.
Pengukuran Akuntansi Sumber Daya Manusia: Valuasi Pegawai Baru pada Entitas KPPN Pierra Santos Halomoan Lumban Tobing
Jurnal Manajemen Perbendaharaan Vol 2 No 2 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.012 KB) | DOI: 10.33105/jmp.v2i2.386

Abstract

Human resource is believed as one of the main subject in every development of an entity or institution. The challenges of very fast developments encourage various entities to take various approaches in developing human resources (HR) carefully, both from the initial stage of the entity's establishment, to the stage where the institution develops and then becomes an established entity or vice versa becomes bankrupt. Seeing the importance of the development and role of HR, various previous accounting studies have revealed that there is an effort to recognize and measure HR as the asset with the most important value in an organization. However, because the definition of HR as an asset is not met, the accounting standards for HR have never been set. Therefore, this paper will only attempt to describe the potential measurement of the monetary value of HR as an asset based on initial fundamental values ​​and factors without being influenced by the definition of assets in accounting standards, and how this measurement can be a tool for photographing the performance of a government entity unit without compromising value. individual monetary. In this study, it is concluded that the measurement of HR in monetary unit value can be carried out in the government sector using the Lev and Schwartz Model reformula approach and then discounted again with the present value annuity with growth.
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).
Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Badan Layanan Umum di Wilayah Provinsi Sumatera Barat Andi Mulyadi
Jurnal Manajemen Perbendaharaan Vol 2 No 2 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.724 KB) | DOI: 10.33105/jmp.v2i2.399

Abstract

Penelitian ini mencoba untuk menganalisa bagaimana pandemi Covid-19 berpengaruh terhadap kinerja keuangan Badan Layanan Umum. Tujuan dari penelitian ini adalah untuk memahami perubahan kinerja keuangan yang terjadi pada badan layanan umum sebagai dampak pandemi yang mempengaruhi pola pelayanan publik oleh pemerintah. Analisa dilakukan dengan menggunakan informasi yang diperoleh dalam laporan keuangan badan layanan umum. Dengan membandingkan data tahun 2019 dan 2020 untuk badan layanan umum di wilayah Provinsi Sumatera Barat, dengan menggunakan analisis korespondensi berganda untuk memetakan Badan Layanan Umum dengan perubahan pada pos-pos laporan keuangan yang terdapat pada neraca, laporan operasional dan laporan realisasi anggaran, di peroleh kesimpulan bahwa pademi Covid-19 mempengaruhi kinerja keuangan Badan Layanan Umum secara unik. Dampak ini dipengaruhi oleh jenis layanan, kondisi keuangan sebelum pandemi dan bagaimana Badan Layanan Umum melakukan respon terhadap terjadinya pandemi
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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