heru akhmadi - Academia.edu (original) (raw)
Papers by heru akhmadi
Bana Ekonomi : Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan, Oct 26, 2021
Electricity infrastructure needs to be developed following economic growth. Fulfilling electricit... more Electricity infrastructure needs to be developed following economic growth. Fulfilling electricity infrastructure in Indonesia, the government targets an increase in the electrification ratio of 100 percent through the village electricity infrastructure development program. To achieve this, the government invests through State Equity Participation in PT. PLN as a State-Owned Enterprise that manages state electricity. This study aims to see how the implementation of government investment through PMN in the village electricity infrastructure program in Bali Province for the period 2013-2020. This study also wants to see how the benefits generated from government investment. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing the most relevant codes to answer research questions. The results show that the village electricity infrastructure program in Bali Province has encouraged the achievement of an electrification ratio of 100%. Other results show that government investment generated economic and social benefits. The economic benefits such as got dividends as state revenue and reduced household operating costs. The social benefits such as improved the quality of life, increased productivity, added insight and information, and facilitated the growth of small and medium enterprises in the province of Bali.
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
This research using qualitative methods with a case study approach where data collection was obta... more This research using qualitative methods with a case study approach where data collection was obtained from literature studies and interviewees and using ATLAS.ti software to analyze the data. The results showed that the process of distributing PKH social assistance in Plosojenar Village was in accordance with the technical guidelines for the PKH social assistance distribution set by the government. From 2016 to 2020, there were 57 poor people who received the PKH social assistance, known as beneficiary families (KPM). Of the 57 KPM, there were 4 KPM who left the KPM because they had died. The distribution of the PKH social assistance has been running effectively, marked by better indicators of the lives of the poor in terms of health, education, and social welfare. The government should continue the process of distributing social assistance to the PKH in the context of alleviating extreme poverty in the community. In addition, in order to achieve household independence, guidance from PKH facilitators is needed so that KPM can use social assistance to improve their standard of living.
Transparansi : Jurnal Ilmiah Ilmu Administrasi
Kemiskinan merupakan masalah yang kompleks dan multidimensi. Ada banyak teknik untuk mengurangi k... more Kemiskinan merupakan masalah yang kompleks dan multidimensi. Ada banyak teknik untuk mengurangi kemiskinan tergantung pada jumlah orang yang masih miskin dan karakteristik kemiskinan (Damayanti, 2021). Biasanya, kantong-kantong kemiskinan cenderung terkonsentrasi di tempat-tempat terpencil dan sulit dijangkau. Pemerintah Republik Indonesia masih harus segera menangani masalah kemiskinan tersebut. Seluruh kementerian ikut berperan untuk meningkatkan inisiatif pengurangan kemiskinan terutama Kementerian Sosial. Undang-Undang Nomor 13 Tahun 2011 mewajibkan Kementerian Sosial di Indonesia untuk bertanggung jawab atas upaya penanggulangan kemiskinan dengan menggunakan seluruh potensi lokal dan sumber perlindungan sosial, sebagai salah satu dari sekian banyak kementerian/lembaga pemerintah (Hernawati, 2020).
Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat, Nov 9, 2022
Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners i... more Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners in the Ngawi Regency environment. Service activities are carried out in the method of technical guidance for BUM Desa accounting and assistance in preparing financial reports. From the evaluation of technical guidance activities, it is known that guidance activities provide an increase in the average test scores of activity participants. Technical guidance activities have been carried out since the introduction of the BUM Desa financial report, the financial report preparation cycle and simulation of the preparation of financial statements. Participants are trained since recognizing transactions, analyzing transaction evidence, recording journals, posting ledgers, compiling trial balances, and compiling BUM Desa financial reports. The simulation was carried out either manually or using a Microsoft Excel-based application. During the discussion process, participants also conveyed many transaction cases they faced in accordance with the BUMDesa business field. The results of this community service activity can provide added value to teaching activities and community service activities in the same field regarding the need for early partner identification, a combination of learning models, and the use of more real examples of transactions as case-based studies.
Jurnal manajemen keuangan publik, Dec 23, 2022
In line with the trend of increasing state expenditure payments, the government uses a digital sy... more In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so that the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhada... more Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhadap peningkatan literasi keuangan instansi pemerintah di daerah Batam dan Karimun, Kepulauan Riau. Penggunaan KKP merupakan terobosan pembayaran belanja Negara secara non tunai. Penelitian ini menggunakan pendekatan analisis kualitatif untuk mengekplorasi penggunaan KKP. Pengolahan data menggunakan software ATLAS.ti sehingga menghasilkan network diagram, yang membantu menjelaskan hasil kodifikasi yang diolah dari hasil wawancara. Hasil penelitian menunjukkan bahwa penggunaan KKP dapat meningkatkan literasi keuangan instansi pemerintah khususnya dalam melaksanakan pembayaran belanja Negara. Proses internalisasi penggunaan KKP efektif menggunakan pendekatan role model sehingga menumbuhkan kepercayaan satuan kerja instansi pemerintah dalam menggunakan KKP. Meskipun demikian terdapat kendala internal dan eksternal yang dihadapi dalam penggunaan KKP, seperti keterbatasan Electronic Data Capture...
Jurnal Pajak Indonesia (Indonesian Tax Review), Nov 28, 2017
Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?, 2020
Kas merupakan instrumen yang penting bagi sebuah perusahaan. Kinerja perusahaan dapat dinilai dar... more Kas merupakan instrumen yang penting bagi sebuah perusahaan. Kinerja perusahaan dapat dinilai dari bagaimana kas perusahaan dikelola. Pada masa pandemi Covid-19, pemerintah memutuskan untuk menutup tempat wisata. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pengelolaan kas selama pandemi Covid-19 yang dilaksanakan oleh Bendahara Penerimaan pada Dinas Kepemudaan Olahraga dan Pariwisata Kabupaten Pati. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis pengelolaan kas bendahara penerimaan mulai dari perencanaan, pencatatan, hingga penyetoran kas ke rekening pemerintah daerah. Pengumpulan data dilakukan dengan wawancara dan studi literatur. Hasil penelitian menunjukkan bahwa secara umum kinerja bendahara penerimaan telah melakukan pengelolaan kas dengan baik, mulai dari perencanaan kas, pencatatan, sampai dengan penyetoran penerimaan kas. Namun pandemic Covid-19 telah menyebabkan jumlah penerimaan daerah menurun signifikan. Beberapa kendala Bendahara Penerimaan dalam melaksanakan penerimaan antara lain adanya rangkap jabatan, lemahnya komunikasi, dan terbatasnya jumlah petugas pemungut pada tempat wisata. Bendahara Penerimaan telah melakukan pencatatan kas secara konsisten pada saat kas diterima. Bendahara Penerimaan menyetorkan kas ke rekening kas daerah pada hari yang sama dengan saat kas diterima. Bukti penyetoran dalam bentuk Surat Tanda Setoran yang telah divalidasi bank mitra yang ditunjuk oleh pemerintah daerah.
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
In anticipation of dealing with the dynamics of world and national economic instability, especial... more In anticipation of dealing with the dynamics of world and national economic instability, especially handling the impact of the Covid-19 Pandemic, the government launched the national economic recovery program, which is one of the activity is government funds placement in Partner Banks, which are banking entities that function as distributing channel in small business loans. Minister of Finance Regulation Number 104/PMK.05/2020 states that the purpose of placing government funds is to maintain banking liquidity as well as guarantee to MSME's debtors in resctructuring small business loans program at partner banks especially in Central Java Regional Development Bank. This study aims to determine the effect of government placement funds on the restructuring of MSME loans. This study uses a qualitative method and using the ATLAS.ti software as analysis tool. The results showed that the government funds palcement at Bank Jateng was considered effective and on target in guaranteeing MSME loan restructuring. The social and economic benefits indicator can be seen from the positive multiplier effect that can boost the economy in Central Java Province.
AkMen JURNAL ILMIAH
Pengelolaan kas negara merupakan upaya pemerintah dalam menjaga likuiditas keuangan negara. Penel... more Pengelolaan kas negara merupakan upaya pemerintah dalam menjaga likuiditas keuangan negara. Penelitian ini membahas mengenai tinjauan persepsi satuan kerja dan Kuasa BUN terhadap penyampaian rencana penarikan dana harian. Rencana penarikan dana merupakan bagian dari proses perencanaan kas untuk memastikan besaran dana kas pemerintah yang dicairkan pada waktu-waktu tertentu. Tujuan dari penelitian ini ialah untuk mengetahui persepsi satker selaku pengguna anggaran dan Kuasa BUN terhadap penyampaian rencana penarikan dana harian. Penelitian ini menggunakan metode kualitatif deskriptif di mana data-data yang dikumpulkan dari proses wawancara terhadap Satker mitra KPPN Jakarta V yang menyampaikan RPD Harian pada tahun anggaran 2018—2020. Pengolahan data menggunakan software ATLAS.ti untuk mendapatkan kodifikasi kode sebagai temuan penelitian. Hasil pembahasan menunjukan bahwa Satker mengerti dan memahami Rencana Penarikan Dana Harian, baik secara urgensi, tujuan, manfaat, dan proses pen...
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE
Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan i... more Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan mengg...
Forum Ilmiah Keuangan Negara, 2017
Penelitian ini bertujuan menganalisis peran earmarked grants terhadap pola belanja di daerah dan ... more Penelitian ini bertujuan menganalisis peran earmarked grants terhadap pola belanja di daerah dan kontribusinya dalam mendorong pertumbuhan ekonomi regional. Peningkatan dana transfer ke daerah belum maksimal menanggulangi kesenjangan fiskal dan ekonomi regional yang kompetitif. Penelitian dana transfer di beberapa negara telah dilakukan sebelum pelaksananan otonomi. Penelitian menggunakan pendekatan kuantitatif yang bersifat explanatory research dengan model regresi double log with two stage. Analisis melibatkan variabel erarmarked grants DAK, DID, DBH serta belanja daerah dan tahap selanjutnya menggunakan PDRB. Data penelitian bersumber dari laporan realisasi APBD dan Laporan Keuangan Transfer Ke Daerah tahun 2013-2015. Hasil penelitian membuktikan DAK, DID dan DBH berpengaruh terhadap belanja APBD dengan pvalue kurang dari 0,05. Pengujian kedua membuktikan belanja APBD memiliki pengaruh positif terhadap pertumbuhan ekonomi regional dengan nilai p-value sebesar 0,038. Penelitian ini terbatas hanya menggunakan sampel daerah penerima DID tahun 2013-2015. Kebijakan earmarked grants terus disempurnakan untuk memicu belanja produktif sehingga mampu mempertahankan kinerja ekonomi. Penelitian ini diharapkan menjadi pertimbangkan dalam kebijakan pengelolaan keuangan daerah baik di tingkat pemerintah pusat mapun daerah untuk senantiasa mewujudkan kesehatan fiskal.
The Sociological Review, 1987
El Dinar
Cash Waqf Linked Sukuk (CWLS) is a new breakthrough in government financing based on social inves... more Cash Waqf Linked Sukuk (CWLS) is a new breakthrough in government financing based on social investment. The presence of CWLS can develop waqf instruments by integrating three main sectors at once, namely the commercial, fiscal, and Islamic social finance sectors. This study aims to discuss the SW001 series CWLS scheme and determine the relationship between the authorities that play a role in the utilization of cash waqf investment returns invested through State Sukuk by the Indonesian Waqf Board (BWI). BWI consists of the use of returns when making investments for the first time and the utilization and optimization of the CWLS imbalance. The research uses a qualitative method with a case study technique using ATLAS.ti software to assist the coding and data analysis process. The results of this study indicate that there is a close relationship between the authorities who play a role in CWLS. Furthermore, the use of discounts and coupons managed by the Achmad Wardi Eye Hospital was re...
Bina Ekonomi, 2021
Infrastructure in Indonesia needs to be developed every year following the economic growth of Ind... more Infrastructure in Indonesia needs to be developed every year following the economic growth of Indonesia and the world. Regarding the availability of electricity resources, there are still many households in rural Bali that do not have electricity facilities so that rural communities cannot be fully productive economically. This study aims to measure the effectiveness of government investment through State-owned Equity Participation to the State Electricity Company (PT. PLN) in the Java-Bali electricity infrastructure development program, especially in the village electricity program in Bali Province. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing codes in the form of a collection of words that are most relevant and needed in research. This study also calculates the benefits of government investment through a cost and benefit analysis approach. The results show that the Java-Bali electricity infrastructure development pr...
PLANNING MALAYSIA JOURNAL
Islamic garden is a traditional garden concept that is significantly related to the history of th... more Islamic garden is a traditional garden concept that is significantly related to the history of the Muslim civilization. The first establishment of the concept was in the 7th century through the formation of the Persian Garden. Presently, the idea of the Islamic garden is beginning to be overlooked as the contemporary garden design is becoming a current trend. The situation has given a negative impact towards the implementation of the traditional garden concept. This study is conducted to identify the physical characteristics of the Islamic garden. The firstobjective is to determine the chronology of the Islamic garden design and, second, to categorize the physical characteristics of the garden according to the level of its importance. Three types of methods are embedded in the study, which are the document analysis, site study, and semi-structured interviews. The method of analysing the data is using the Atlas.ti and Microsoft Excel software. The result gathered are categorized into...
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Social Assistance is a government instrument in carrying out a fiscal policy for reducing poverty... more Social Assistance is a government instrument in carrying out a fiscal policy for reducing poverty. Cash transfer, which has been given to social assistance recipients of the hope familiy program, has weaknesses in area both social and economical benefits, especially for financial inclusion program. To cope with the weaknesses, the government has adopted non-cash payments since 2016. This research investigated key success factors in implementing non-cash payments by using the hope family program as an sample. The result findings indicated that there was a need to make some adjustments, such as improving payment mechanism, improving understanding of financial information for social assistance recipients, adopting NIK as a basis for social assistance recipients database, simplificating of institutional bodies, integrating social assistance programs, and developing of information system for social assistance. Abstrak Bantuan Sosial merupakan instrumen pemerintah dalam melakukan kebija...
Journal Publicuho
Education is two of the four national aims specifically in order to advance general prosperity an... more Education is two of the four national aims specifically in order to advance general prosperity and to develop the nation’s intellectual life. In the present time, the accessibility of education in remote areas, the building of characters, as well as the advances of technology has become challenges of education system due to lack of capabilities of skilled resources. In coping with those matters, the government allocates the Affirmation and Performance School Operational Assistance Funds in conjunction with the school's digitalization program to deal with 4.0 industrial revolution. This research is aimed at finding out the process of distribution of the Affirmation and Performance School Operational Assistance Funds in State Treasury Services Office I of Medan and the management implementation of the Performance School Operational Assistance Funds in St. Ignasius Medan High School. This research uses qualitative methods by using the ATLAS.ti application tools to create network kn...
Reformasi teknologi perpajakan yang salah satunya ditandai dengan pelaksanaan e-Filling bagi selu... more Reformasi teknologi perpajakan yang salah satunya ditandai dengan pelaksanaan e-Filling bagi seluruh wajib pajak di Indonesia merupakan upaya pemerintah untuk mendapatkan data wajib pajak secara cepat dan berkesinambungan. Hal ini menjadi penting dalam meningkatkan penerimaa negara dari sektor perpajakan. Pelaksanaan e-Filling telah dilaksanakan menyeluruh pada tahun 2014 dengan keluarnya Peraturan Jenderal Pajak PER-1/PJ/2014 tentang Tatacara Penyampaian Surat Pemberitahuan Terutang (SPT) Orang Pribadi melalui e-Filling. Secara tren terdapat peningkatan Wajib Pajak Pribadi menggunakan e-filling meskipun jumlahnya masih dibawah Wajib Pajak Badan. Penelitian ini dilakukan untuk melihat faktor-faktor penentu yang mempengaruhi kepuasan WP Pribadi dalam menggunakan e-filling. Penelitian ini menggunakan metode kualitatif deskriptif yang mengeksplorasi e-filling secara bebas dan sistematis melalui studi literatur dan wawancara. Hasil penelitian menunjukkan bahwa determinan keberhasilan im...
Bana Ekonomi : Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan, Oct 26, 2021
Electricity infrastructure needs to be developed following economic growth. Fulfilling electricit... more Electricity infrastructure needs to be developed following economic growth. Fulfilling electricity infrastructure in Indonesia, the government targets an increase in the electrification ratio of 100 percent through the village electricity infrastructure development program. To achieve this, the government invests through State Equity Participation in PT. PLN as a State-Owned Enterprise that manages state electricity. This study aims to see how the implementation of government investment through PMN in the village electricity infrastructure program in Bali Province for the period 2013-2020. This study also wants to see how the benefits generated from government investment. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing the most relevant codes to answer research questions. The results show that the village electricity infrastructure program in Bali Province has encouraged the achievement of an electrification ratio of 100%. Other results show that government investment generated economic and social benefits. The economic benefits such as got dividends as state revenue and reduced household operating costs. The social benefits such as improved the quality of life, increased productivity, added insight and information, and facilitated the growth of small and medium enterprises in the province of Bali.
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
This research using qualitative methods with a case study approach where data collection was obta... more This research using qualitative methods with a case study approach where data collection was obtained from literature studies and interviewees and using ATLAS.ti software to analyze the data. The results showed that the process of distributing PKH social assistance in Plosojenar Village was in accordance with the technical guidelines for the PKH social assistance distribution set by the government. From 2016 to 2020, there were 57 poor people who received the PKH social assistance, known as beneficiary families (KPM). Of the 57 KPM, there were 4 KPM who left the KPM because they had died. The distribution of the PKH social assistance has been running effectively, marked by better indicators of the lives of the poor in terms of health, education, and social welfare. The government should continue the process of distributing social assistance to the PKH in the context of alleviating extreme poverty in the community. In addition, in order to achieve household independence, guidance from PKH facilitators is needed so that KPM can use social assistance to improve their standard of living.
Transparansi : Jurnal Ilmiah Ilmu Administrasi
Kemiskinan merupakan masalah yang kompleks dan multidimensi. Ada banyak teknik untuk mengurangi k... more Kemiskinan merupakan masalah yang kompleks dan multidimensi. Ada banyak teknik untuk mengurangi kemiskinan tergantung pada jumlah orang yang masih miskin dan karakteristik kemiskinan (Damayanti, 2021). Biasanya, kantong-kantong kemiskinan cenderung terkonsentrasi di tempat-tempat terpencil dan sulit dijangkau. Pemerintah Republik Indonesia masih harus segera menangani masalah kemiskinan tersebut. Seluruh kementerian ikut berperan untuk meningkatkan inisiatif pengurangan kemiskinan terutama Kementerian Sosial. Undang-Undang Nomor 13 Tahun 2011 mewajibkan Kementerian Sosial di Indonesia untuk bertanggung jawab atas upaya penanggulangan kemiskinan dengan menggunakan seluruh potensi lokal dan sumber perlindungan sosial, sebagai salah satu dari sekian banyak kementerian/lembaga pemerintah (Hernawati, 2020).
Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat, Nov 9, 2022
Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners i... more Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners in the Ngawi Regency environment. Service activities are carried out in the method of technical guidance for BUM Desa accounting and assistance in preparing financial reports. From the evaluation of technical guidance activities, it is known that guidance activities provide an increase in the average test scores of activity participants. Technical guidance activities have been carried out since the introduction of the BUM Desa financial report, the financial report preparation cycle and simulation of the preparation of financial statements. Participants are trained since recognizing transactions, analyzing transaction evidence, recording journals, posting ledgers, compiling trial balances, and compiling BUM Desa financial reports. The simulation was carried out either manually or using a Microsoft Excel-based application. During the discussion process, participants also conveyed many transaction cases they faced in accordance with the BUMDesa business field. The results of this community service activity can provide added value to teaching activities and community service activities in the same field regarding the need for early partner identification, a combination of learning models, and the use of more real examples of transactions as case-based studies.
Jurnal manajemen keuangan publik, Dec 23, 2022
In line with the trend of increasing state expenditure payments, the government uses a digital sy... more In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so that the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhada... more Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhadap peningkatan literasi keuangan instansi pemerintah di daerah Batam dan Karimun, Kepulauan Riau. Penggunaan KKP merupakan terobosan pembayaran belanja Negara secara non tunai. Penelitian ini menggunakan pendekatan analisis kualitatif untuk mengekplorasi penggunaan KKP. Pengolahan data menggunakan software ATLAS.ti sehingga menghasilkan network diagram, yang membantu menjelaskan hasil kodifikasi yang diolah dari hasil wawancara. Hasil penelitian menunjukkan bahwa penggunaan KKP dapat meningkatkan literasi keuangan instansi pemerintah khususnya dalam melaksanakan pembayaran belanja Negara. Proses internalisasi penggunaan KKP efektif menggunakan pendekatan role model sehingga menumbuhkan kepercayaan satuan kerja instansi pemerintah dalam menggunakan KKP. Meskipun demikian terdapat kendala internal dan eksternal yang dihadapi dalam penggunaan KKP, seperti keterbatasan Electronic Data Capture...
Jurnal Pajak Indonesia (Indonesian Tax Review), Nov 28, 2017
Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?, 2020
Kas merupakan instrumen yang penting bagi sebuah perusahaan. Kinerja perusahaan dapat dinilai dar... more Kas merupakan instrumen yang penting bagi sebuah perusahaan. Kinerja perusahaan dapat dinilai dari bagaimana kas perusahaan dikelola. Pada masa pandemi Covid-19, pemerintah memutuskan untuk menutup tempat wisata. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pengelolaan kas selama pandemi Covid-19 yang dilaksanakan oleh Bendahara Penerimaan pada Dinas Kepemudaan Olahraga dan Pariwisata Kabupaten Pati. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis pengelolaan kas bendahara penerimaan mulai dari perencanaan, pencatatan, hingga penyetoran kas ke rekening pemerintah daerah. Pengumpulan data dilakukan dengan wawancara dan studi literatur. Hasil penelitian menunjukkan bahwa secara umum kinerja bendahara penerimaan telah melakukan pengelolaan kas dengan baik, mulai dari perencanaan kas, pencatatan, sampai dengan penyetoran penerimaan kas. Namun pandemic Covid-19 telah menyebabkan jumlah penerimaan daerah menurun signifikan. Beberapa kendala Bendahara Penerimaan dalam melaksanakan penerimaan antara lain adanya rangkap jabatan, lemahnya komunikasi, dan terbatasnya jumlah petugas pemungut pada tempat wisata. Bendahara Penerimaan telah melakukan pencatatan kas secara konsisten pada saat kas diterima. Bendahara Penerimaan menyetorkan kas ke rekening kas daerah pada hari yang sama dengan saat kas diterima. Bukti penyetoran dalam bentuk Surat Tanda Setoran yang telah divalidasi bank mitra yang ditunjuk oleh pemerintah daerah.
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
In anticipation of dealing with the dynamics of world and national economic instability, especial... more In anticipation of dealing with the dynamics of world and national economic instability, especially handling the impact of the Covid-19 Pandemic, the government launched the national economic recovery program, which is one of the activity is government funds placement in Partner Banks, which are banking entities that function as distributing channel in small business loans. Minister of Finance Regulation Number 104/PMK.05/2020 states that the purpose of placing government funds is to maintain banking liquidity as well as guarantee to MSME's debtors in resctructuring small business loans program at partner banks especially in Central Java Regional Development Bank. This study aims to determine the effect of government placement funds on the restructuring of MSME loans. This study uses a qualitative method and using the ATLAS.ti software as analysis tool. The results showed that the government funds palcement at Bank Jateng was considered effective and on target in guaranteeing MSME loan restructuring. The social and economic benefits indicator can be seen from the positive multiplier effect that can boost the economy in Central Java Province.
AkMen JURNAL ILMIAH
Pengelolaan kas negara merupakan upaya pemerintah dalam menjaga likuiditas keuangan negara. Penel... more Pengelolaan kas negara merupakan upaya pemerintah dalam menjaga likuiditas keuangan negara. Penelitian ini membahas mengenai tinjauan persepsi satuan kerja dan Kuasa BUN terhadap penyampaian rencana penarikan dana harian. Rencana penarikan dana merupakan bagian dari proses perencanaan kas untuk memastikan besaran dana kas pemerintah yang dicairkan pada waktu-waktu tertentu. Tujuan dari penelitian ini ialah untuk mengetahui persepsi satker selaku pengguna anggaran dan Kuasa BUN terhadap penyampaian rencana penarikan dana harian. Penelitian ini menggunakan metode kualitatif deskriptif di mana data-data yang dikumpulkan dari proses wawancara terhadap Satker mitra KPPN Jakarta V yang menyampaikan RPD Harian pada tahun anggaran 2018—2020. Pengolahan data menggunakan software ATLAS.ti untuk mendapatkan kodifikasi kode sebagai temuan penelitian. Hasil pembahasan menunjukan bahwa Satker mengerti dan memahami Rencana Penarikan Dana Harian, baik secara urgensi, tujuan, manfaat, dan proses pen...
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE
Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan i... more Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan mengg...
Forum Ilmiah Keuangan Negara, 2017
Penelitian ini bertujuan menganalisis peran earmarked grants terhadap pola belanja di daerah dan ... more Penelitian ini bertujuan menganalisis peran earmarked grants terhadap pola belanja di daerah dan kontribusinya dalam mendorong pertumbuhan ekonomi regional. Peningkatan dana transfer ke daerah belum maksimal menanggulangi kesenjangan fiskal dan ekonomi regional yang kompetitif. Penelitian dana transfer di beberapa negara telah dilakukan sebelum pelaksananan otonomi. Penelitian menggunakan pendekatan kuantitatif yang bersifat explanatory research dengan model regresi double log with two stage. Analisis melibatkan variabel erarmarked grants DAK, DID, DBH serta belanja daerah dan tahap selanjutnya menggunakan PDRB. Data penelitian bersumber dari laporan realisasi APBD dan Laporan Keuangan Transfer Ke Daerah tahun 2013-2015. Hasil penelitian membuktikan DAK, DID dan DBH berpengaruh terhadap belanja APBD dengan pvalue kurang dari 0,05. Pengujian kedua membuktikan belanja APBD memiliki pengaruh positif terhadap pertumbuhan ekonomi regional dengan nilai p-value sebesar 0,038. Penelitian ini terbatas hanya menggunakan sampel daerah penerima DID tahun 2013-2015. Kebijakan earmarked grants terus disempurnakan untuk memicu belanja produktif sehingga mampu mempertahankan kinerja ekonomi. Penelitian ini diharapkan menjadi pertimbangkan dalam kebijakan pengelolaan keuangan daerah baik di tingkat pemerintah pusat mapun daerah untuk senantiasa mewujudkan kesehatan fiskal.
The Sociological Review, 1987
El Dinar
Cash Waqf Linked Sukuk (CWLS) is a new breakthrough in government financing based on social inves... more Cash Waqf Linked Sukuk (CWLS) is a new breakthrough in government financing based on social investment. The presence of CWLS can develop waqf instruments by integrating three main sectors at once, namely the commercial, fiscal, and Islamic social finance sectors. This study aims to discuss the SW001 series CWLS scheme and determine the relationship between the authorities that play a role in the utilization of cash waqf investment returns invested through State Sukuk by the Indonesian Waqf Board (BWI). BWI consists of the use of returns when making investments for the first time and the utilization and optimization of the CWLS imbalance. The research uses a qualitative method with a case study technique using ATLAS.ti software to assist the coding and data analysis process. The results of this study indicate that there is a close relationship between the authorities who play a role in CWLS. Furthermore, the use of discounts and coupons managed by the Achmad Wardi Eye Hospital was re...
Bina Ekonomi, 2021
Infrastructure in Indonesia needs to be developed every year following the economic growth of Ind... more Infrastructure in Indonesia needs to be developed every year following the economic growth of Indonesia and the world. Regarding the availability of electricity resources, there are still many households in rural Bali that do not have electricity facilities so that rural communities cannot be fully productive economically. This study aims to measure the effectiveness of government investment through State-owned Equity Participation to the State Electricity Company (PT. PLN) in the Java-Bali electricity infrastructure development program, especially in the village electricity program in Bali Province. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing codes in the form of a collection of words that are most relevant and needed in research. This study also calculates the benefits of government investment through a cost and benefit analysis approach. The results show that the Java-Bali electricity infrastructure development pr...
PLANNING MALAYSIA JOURNAL
Islamic garden is a traditional garden concept that is significantly related to the history of th... more Islamic garden is a traditional garden concept that is significantly related to the history of the Muslim civilization. The first establishment of the concept was in the 7th century through the formation of the Persian Garden. Presently, the idea of the Islamic garden is beginning to be overlooked as the contemporary garden design is becoming a current trend. The situation has given a negative impact towards the implementation of the traditional garden concept. This study is conducted to identify the physical characteristics of the Islamic garden. The firstobjective is to determine the chronology of the Islamic garden design and, second, to categorize the physical characteristics of the garden according to the level of its importance. Three types of methods are embedded in the study, which are the document analysis, site study, and semi-structured interviews. The method of analysing the data is using the Atlas.ti and Microsoft Excel software. The result gathered are categorized into...
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Social Assistance is a government instrument in carrying out a fiscal policy for reducing poverty... more Social Assistance is a government instrument in carrying out a fiscal policy for reducing poverty. Cash transfer, which has been given to social assistance recipients of the hope familiy program, has weaknesses in area both social and economical benefits, especially for financial inclusion program. To cope with the weaknesses, the government has adopted non-cash payments since 2016. This research investigated key success factors in implementing non-cash payments by using the hope family program as an sample. The result findings indicated that there was a need to make some adjustments, such as improving payment mechanism, improving understanding of financial information for social assistance recipients, adopting NIK as a basis for social assistance recipients database, simplificating of institutional bodies, integrating social assistance programs, and developing of information system for social assistance. Abstrak Bantuan Sosial merupakan instrumen pemerintah dalam melakukan kebija...
Journal Publicuho
Education is two of the four national aims specifically in order to advance general prosperity an... more Education is two of the four national aims specifically in order to advance general prosperity and to develop the nation’s intellectual life. In the present time, the accessibility of education in remote areas, the building of characters, as well as the advances of technology has become challenges of education system due to lack of capabilities of skilled resources. In coping with those matters, the government allocates the Affirmation and Performance School Operational Assistance Funds in conjunction with the school's digitalization program to deal with 4.0 industrial revolution. This research is aimed at finding out the process of distribution of the Affirmation and Performance School Operational Assistance Funds in State Treasury Services Office I of Medan and the management implementation of the Performance School Operational Assistance Funds in St. Ignasius Medan High School. This research uses qualitative methods by using the ATLAS.ti application tools to create network kn...
Reformasi teknologi perpajakan yang salah satunya ditandai dengan pelaksanaan e-Filling bagi selu... more Reformasi teknologi perpajakan yang salah satunya ditandai dengan pelaksanaan e-Filling bagi seluruh wajib pajak di Indonesia merupakan upaya pemerintah untuk mendapatkan data wajib pajak secara cepat dan berkesinambungan. Hal ini menjadi penting dalam meningkatkan penerimaa negara dari sektor perpajakan. Pelaksanaan e-Filling telah dilaksanakan menyeluruh pada tahun 2014 dengan keluarnya Peraturan Jenderal Pajak PER-1/PJ/2014 tentang Tatacara Penyampaian Surat Pemberitahuan Terutang (SPT) Orang Pribadi melalui e-Filling. Secara tren terdapat peningkatan Wajib Pajak Pribadi menggunakan e-filling meskipun jumlahnya masih dibawah Wajib Pajak Badan. Penelitian ini dilakukan untuk melihat faktor-faktor penentu yang mempengaruhi kepuasan WP Pribadi dalam menggunakan e-filling. Penelitian ini menggunakan metode kualitatif deskriptif yang mengeksplorasi e-filling secara bebas dan sistematis melalui studi literatur dan wawancara. Hasil penelitian menunjukkan bahwa determinan keberhasilan im...