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Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Published by Kementerian Keuangan
ISSN : 20853785     EISSN : 26157780     DOI : -
Core Subject : Economy,
Jurnal BPPK merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitian di bidang keuangan negara. Terbit pertama kali tahun 2010. Artikel yang diterbitkan dalam Jurnal BPPK telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Jurnal BPPK terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah keuangan negara.
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Articles 128 Documents
Persepsi Etis Aparat Pajak dan Mahasiswa: Studi Empiris pada Pemeriksa Pajak, Account Representative dan Mahasiswa Sekolah Tinggi Akuntansi Negara Abdurrasyid, Marsono; Suwardi, Eko
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The objectives of this study were to empirically test the difference of ethical perceptions between tax officers and students, and to test the difference between groups in tax officers and students. Population of this study was tax officers in Java except West Java and Banten provinces and students of Sekolah Tinggi Akuntansi Negara (STAN). Questionnaires were distributed to 1000 tax officers and 400 students. The number of returned and qualified questionnaires was 830 consisting of 535 from tax officers and 295 from students.  The difference test with .05 significant level indicated that there was significant difference in ethical perceptions between the tax officers and the students where the tax officers had better ethical perceptions than the students did. The other result revealed that there was no significant difference in ethical perceptions between the tax auditors and the account representatives with a tendency that account representative’s ethical perceptions were better than tax auditor’s. Besides, based on the result of the difference test between the freshmen and the seniors, there was no difference in ethical perceptions with a tendency that the senior’s ethical perceptions were better than the freshmen’s. The implication of this study includes a need to continuously enforce ethical values in tax institution through examples from their executives in maintaining good ethical climate and culture. Besides, to engraft ethical values to among students of STAN as tax officer candidates, appropriate ethical education formats are needed both when they sit in their college and when they are about to be tax officers.
Faktor-faktor Risiko Fiskal dalam Penganggaran Daerah Daerah Romarina, Arina; Makhfatih, Akhmad
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Fiscal risk refers to the chance that some unfavorable event will occur in fiscal term. It also influences the implementation of Anggaran Pendapatan dan Belanja Negara (APBN) and Anggaran Pendapatan dan Belanja Daerah (APBD) The impact of fiscal risk is on the accuracy of government financial target or imbalanced financial budgeting. The aim of this research is to identify and analyze the fiscal risk factors in local financial budgeting. Quantitative and qualitative methods are used in this research where confirmatory factor analysis is used as analitical tools. The primary data is collected from 125 respondents who are civil servant. The qualification of the respondent is the civil servant who has been ever involve in arranging local budget. The results show that there are many fiscal risk factors in local budgeting. These factors involve both external and internal aspects  such as synchronization of APBD with Kebijakan Umum Anggaran (KUA) and Prioritas Plafon Anggaran Sementara (PPAS), risk management, accessibilty and transparancy, target and performance indicators, legislative and executive relations, opportunistic behaviour, moral hazard, organization management, risk anticipation, the pattern of financial planning, the financial planning lag approval, the unwritten expenses and macroeconomics conditions.
Analisis Faktor Determinan Senjangan Anggaran Pemerintah Republik Indonesia Kementerian Negara Bidang Infrastruktur-Sebuah Studi Eksploratif Rossieta, Hilda; Asmawanti, Dri
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The central role of infrastructure in promoting national economic growth in one hand, yet, on the other hand, low absorption of government budget among infrastructure-related ministries of Indonesia (i.e., Public Works, Transportation, Public Housing and Rural Development), has provided strong motivation to do research in this area. Research framework is developed based on budgeting literature of profit oriented entity as well as current budgeting practice of infrastructure-related ministries in Indonesia.  Generally, the study hypothesized that due to bureaucratic type of government organizations, level of budget absorption is negatively associated with degree of uncertainty in both tasks (Dunk and Nouri, 1998) and environment (Kren and Liao, 1988). We use level of efficiency of the standard systems and procedures to guide budget implementation as proxy to the level of uncertainty. Efficient guidance has adequate clarity and comprehensiveness to guide budget execution, so that additional information to reduce uncertainty of task as well as environment is unnecessary. The questioner is developed from the existing systems and procedures that guide each ministry to interact with both internal as well as external parties. The aim of the questioner is to examine the association between the level of uncertainty with level of budget absorption. Respondents of this study are Kuasa Pengguna Anggaran (KPA) in the Directorate General level in the ministries. They are government officials who have the authority to implements the budget.  Out of the total 48 KPA in the ministries, we sent 21 questioners or 44% of the total population, and received 18 responses or 85.71 % response rate. After examining validity and reliability of the data, the hypotheses are tested in two ways: (i) nonparametric Kruskal-Wallis test to examine whether the ministries have different level of task as well as environment uncertainty; (ii) nonparametric rank Spearman and Kendall’s tau-b to investigate whether budget absorptions are negatively correlated with the level of uncertainty. The results suggest that the ministries have different level of uncertainty, and also, the level of budget absorption is negatively correlated with the level of uncertainty. Therefore, to increase the level of budget absorption, the budget systems and procedures in the larger ministry such as Ministry of Public Works and Ministry of Transportation with high level of uncertainty should have clearer (i.e., free from ambiguity) and more comprehensive compared to that of the smaller ministries such as Ministry of Public Housing and Ministry of Rural Development.
Financial Development and Economic Growth: an Empirical Analysis of Indonesia Dularif, Muh
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This paper empirically investigates the relationship between financialdevelopment and economic growth in Indonesia. A vector autoregressive model using time series data between 1968 and 2009 presents this dynamic relationship. Financial depth, the role of commercial banks, and credit to private sectors are threemeasurements of financial development used in this paper. However, differing from much empirical research in developed countries in which financial systems are wellbehaved, the results of this research suggest that financial development in Indonesiadoes not have a significant positive impact on economic growth. The main factor in the failure of financial development in promoting growth is lack of fundamental factors in the financial system. These factors are lack of credibility of the monetary regulator, weaknesses in financial regulations and supervision, lack of a legal system and anignorance of good corporate governance in the financial sector. In particular, there is no evidence that financial liberalization will promote economic growth if it is done without the development of a strong financial system.
Monitoring & Evaluasi Sebagai Konsensus Untuk Mencapai Efektivitas Pemanfaatan Pinjaman/Hibah Luar Negeri Hanik, Umi; Subiyantoro, Heru
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Wangwe (1997) on his study "The Management of Foreign Aid in Tanzania‟ noted that the weaknesses of monitoring and accountability mechanism resulted to a failure of the fulfillment of aid commitments utilization; it also caused a decline in the trust of the donors and the decrease of government credibility over donors. Furthermore, several studies and the results of the auditor agency (BPK) found that the ineffectiveness of the implementation of M&E resulted to the lack of performance of the development aid. We apply a descriptive analysis to capture the relation of M&E and aid effectiveness in Indonesia. Answering Wangwe (1997) and the findings tell us the cosistencies with that of Paris Declaration as an international concencus on aid effectiveness existed to optimize the M&E function as well as to achieve its five principles: 1) Ownership; 2) Harmonization; 3) Alignment; 4) Results; and 5) mutual accountability for aid effectiveness. Analyzing the implementation in Indonesia, we should appreciate the Government of Indonesia who has achieved in gathering 22 bilateral and multilateral donors institutions to sign a commitment for aid effectiveness in Indonesia. Jakartas commitment brings to a new paradigm on how foreign aid will be well managed.
Perancangan Model E-Government Terintegrasi untuk Mencegah Penyimpangan pada Belanja Perjalanan Dinas suprayitno, suprayitno
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 1 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i1.20

Abstract

Hingga saat ini sistem perjalanan dinas masih berpotensi pada penyimpangan belanja negara. Sebagaimana yang disampaikan BPK RI pada laporan hasil pemeriksaan atas Laporan Keuangan Pemerintah Pusat. Perjalanan dinas fiktif, ganda dan pertanggungjawaban dokumen palsu merupakan modus penyimpangan belanja yang sering terjadi. Ketidakefektifan rancangan sistem pengendalian intern (SPI) merupakan permasalahan pokok yang berpotensi menimbulkan berbagai bentuk penyimpangan belanja perjalanan dinas. Melalui penelitian ini, penulis mengemukakan rancangan model E-Government untuk memperkuat rancangan SPI pada sistem perjalanan dinas dalam rangka mencegah penyimpangan pada belanja perjalanan dinas. Penelitian ini mempergunakan metode pengembangan sistem informasi dengan pendekatan pengembangan sistem berbasis model System Development Life Cycle (SDLC) dengan fokus pada fase analisis terhadap proses bisnis dan perancangan model E-Government secara konseptual. Adapun pada bagian akhir penulis menyajikan rancangan model E-Government terintegrasi pada sistem perjalanan dinas dengan beberapa penyesuaian proses bisnis.
ANALISIS EMPIRIS INKLUSIFITAS KEUANGAN SYARIAH DI INDONESIA Azwar, Azwar Azwar
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 1 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i1.21

Abstract

Penelitian ini bertujuan untuk mengukur dan menganalisis inklusifitas keuangan syariah pada 33 provinsi di Indonesia. Dengan menggunakan data sekunder berbasis tahunan dari publikasi Bank Indonesia dan Badan Pusat Statistik, penelitian ini mengestimasi inklusifitas keuangan syariah di Indonesia dengan metode Index for Syariah Financial Inclusion (ISFI) yang dikembangkan dari Sarma (2012) berdasarkan tiga dimensi pengukuran yaitu accessibility, availability dan usage of banking services. Penelitian ini secara empiris membuktikan bahwa indeks inklusifitas keuangan syariah di Indonesia secara umum tergolong rendah yaitu dengan average value sebesar 0,127. Pada tingkat provinsi, ditemukan bahwa Provinsi Bangka Belitung memiliki indeks inklusifitas tertinggi dibandingkan provinsi lainnya di Indonesia. Temuan ini bermakna bahwa kelompok masyarakat tidak sepenuhnya menggunakan jasa keuangan formal, khususnya, sebagai sumber keuangan dan pembiayaan utama, sehingga pengambil kebijakan perlu untuk meningkatkan availabilitas keuangan syariah dengan menambah dan memperluas layanan perbankan syariah di Indonesai khususnya pada Kawasan Timur Indonesia. Lebih lanjut, penelitian ini juga menganalisis hubungan antara inklusifitas keuangan syariah dan kesejahteraan masyarakat. Melalui metode Product Moment Coefficient of Correlation, penelitian ini menemukan adanya korelasi positif dan signifikan antara inklusiftas keuangan syariah dan kesejahteraan masyarakat di Indonesia. Umumnya, provinsi dengan Human Devepelment Index (HDI) yang tinggi dan medium dapat dianalogikan relatif memiliki inklusi keuangan yang tinggi pula.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN (Studi Persepsi Pada Badan Pendidikan dan Pelatihan Keuangan) Nugroho, Rahadi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 1 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i1.23

Abstract

ABSTRAK Pengaruh pengeluaran pemerintah terhadap ekonomi tergantung juga pada ketepatan waktu. Oleh karena itu, diperlukan penyerapan anggaran yang terjadwal. Fenomena yang terjadi di Indonesia adalah penyerapan anggaran yang meningkat drastis pada semester ke-2 khususnya pada triwulan terakhir tahun anggaran. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyerapan anggaran dengan menggunakan metode persepsi. Hasil penelitian menunjukkan bahwa faktor perencanaan, pelaksanaan anggaran dan koordinasi dengan instansi lain berpengaruh secara signifikan terhadap penyerapan anggaran instansi pemerintah. Sedangkan factor pengadaan barang dan jasa dan faktor sumber daya manusia tidak berpengaruh signifikan terhadap penyerapan anggaran. Kata kunci: anggaran, penyerapan, persepsi, perencanaan, pengadaan barang dan jasa, pengeluaran pemerintah, ABSTRACT The effect of public expenditure on economic also depend on the time when the particular expenditure really spend. Thus, budget expenditure’s schedule must be complied. In Indonesia there was a phenomena that public expenditures usually soar in second semester, especially on last quarter of the budget year. The aim of this research is to find out the determinant of public expenditure absorption. The result shows that budget planning, implementation of budget planning, and coordination are significant factor of public expenditure absorption. However, procurement and human resources are not significantly affect public expenditure absorption. Key word: public expenditure, budget, procurement, absorption, planning,
KESENJANGAN PENDAPATAN DI INDONESIA: BERDASARKAN SUSENAS 2008, 2011 DAN 2013 Heryanah, Heryanah
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 2 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i2.26

Abstract

The purpose of this essay is to potray income inequality in Indonesia based on Data of SUSENAS 2008, 2011 and 2013. Firt chapter describe inequality in Indonesia by using 3 kinds of inequality measurements, namely: World Bank Criterion, Gini Indeks and Theil Indeks. Second chapter analize income inequality by decompose inequality using theil indeks decomposition technique into inequalty between locations, education, age groups and household member. Tulisan ini bertujuan untuk melihat kondisi kesenjangan pendapatan di Indonesia berdasarkan data SUSENAS 2008, 2011 dan 2013. Bagian pertama menjabarkan kesenjangan di Indonesia dengan menggunakan 3 ukuran kesenjangan: Kriteria Bank Dunia, gini koefisien dan theil indeks. Bagian kedua menjabarkan teknik dekomposisi indeks theil, dimana kesenjangan pendapatan dianalisa dengan menguraikan menjadi berbagai kategori, yaitu: kesenjangan antar perkotaan dan pedesaan, kabupaten/kota, antar provinsi, kelompok pendidikan, gender, kelompok usia dan jumlah anggota rumahtangga.
MENGUKUR KESUKSESAN IMPLEMENTASI OM SPAN MENGGUNAKAN MODEL DELONE DAN MCLEAN -, mohamad ichsan; -, Suryo Sujoko
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 10 No 1 (2017): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v10i1.30

Abstract

Penelitian ini membahas Model DeLone dan McLean untuk mengukur kesuksesan implementasi Online Monitoring (OM) SPAN dan faktor-faktor yang mempengaruhi kesuksesan. OM SPAN merupakan aplikasi berbasis web yang digunakan untuk memantau perencanaan dan pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN). OM SPAN dikembangkan dan dikelola oleh Ditjen Perbendaharaan. Pengguna OM SPAN sebanyak 30-an ribu yang tersebar secara nasional dari seluruh satuan kerja pemerintah pusat. Hasil dari penelitian ini menunjukan kesuksesan implementasi sistem informasi OM SPAN, di mana sebagian besar pengguna (lebih dari 90%) menyatakan puas atau sangat bermanfaat bagi pengguna. Berdasarkan hasil analisis, peneliti menemukan bahwa kualitas informasi, kualitas sistem dan kualitas layanan mempengaruhi kepuasan pengguna sebesar 44,1%. Selanjutnya, kepuasan pengguna mempengaruhi keuntungan bersih sebesar 63,7%. Penelitian ini juga menemukan bahwa kualitas sistem berpengaruh positif signifikan terhadap kepuasan pengguna. Hal ini perlu dipertimbangkan oleh organisasi untuk pengembangan OM SPAN pada masa depan.

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