Journal articles on the topic 'Budget Indonesia'
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Johnson Kennedy, Posma Sariguna. "Is There Competition in Budget Policy of Education and Defense in Indonesia?" International Journal of Economics and Financial Research, no. 82 (June 15, 2022): 58–62. http://dx.doi.org/10.32861/ijefr.82.58.62.
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This study aims to see whether competition occurs in determines defense budget policies and education budgets. This study uses a quantitative research method by the empirical mathematical model to see the effect of the defense budget policy on the education budget in Indonesia. From the regression results, it turns out that Indonesia’s budget policies for defense and education have not reduced each other. This situation cannot be responded to well because the two budgets are still minimal compared to all national income and the entire budget. It is recommended that the defense and education budgets be increased because they relate to social welfare.
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Arianto, Adi Nugroho, Yusuf Edy, and Firmansyah. "Budget Policy to Eradicate Education Inequality in Indonesia." E3S Web of Conferences 73 (2018): 09004. http://dx.doi.org/10.1051/e3sconf/20187309004.
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Education is one of the important factors of economic development. In recent implementation, the education cannot be obtained equally by the people of Indonesia. Based on Law no. 23/2014 on Local Government, education is the responsibility of the local governments, and there is a potency of inequality in the implantation of the education development, due to the different budget capabilities in each region. This study aims to determine the level of convergence of local government budgets in Indonesia. Using statistical estimation models, and data covering of 33 provinces in Indonesia, the study finds that the convergence on total revenue will occur on all Indonesian region for a long time but not in education spending. The policy implications on education in Indonesia are different across regions.
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Dewi, Ersanti Anggunan. "PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA." Jurnal Akuntansi Trisakti 9, no. 1 (February 28, 2022): 71–84. http://dx.doi.org/10.25105/jat.v9i1.12569.
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The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.
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Marundha, Amor. "ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?" Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 6, no. 2 (December 28, 2020): 179–94. http://dx.doi.org/10.28986/jtaken.v6i2.480.
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This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia.
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Rahmat, Al Fauzi, Eko Priyo Purnomo, Dyah Mutiarin, and Ajree Ducol Malawani. "Education Budget Politics: Is It Pro-Disabilities? Case of Yogyakarta Municipality, Indonesia." IJDS Indonesian Journal of Disability Studies 7, no. 2 (November 30, 2020): 266–79. http://dx.doi.org/10.21776/ub.ijds.2020.007.02.15.
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This article aims to examine the education budget policy allocated for inclusive education programs, wherein providing a budget is highlights. In this context, Yogyakarta City government is submit because of its embracement unto inclusive budget post for education. This paper used a qualitative approach with document-analysis method to analyze the inclusive education budgets from 2017 to 2019. The research findings are; first, the budget allocation for inclusive education is considering to be minimal when compared to other program budget posts. In 2017, budget allocation was only 1.02%, in 2018 amounted to 1.05%, and in 2019 1.19% of six programs set out in the educational development program objectives. Second, a critical review of the budget and realization of 2017 to 2019 inclusive education program has found to be not optimal absorbed as desired achievement targets. Even so, the evaluation of budget absorption includes in the high category on performance appraisal. Third, the number of inclusive schools and the percentage of teachers according to qualifications from 2017 to 2019 has been increasing. Fourth, the budget for the education development program in 2017 to 2019 has declined. Nevertheless, more importantly, the budget heading for inclusive management education in 2017 and 2019 has increased. Therefore, this has proven that the Yogyakarta City government has committed to realize inclusive education and deserves to establish as a region that cares about inclusive education.
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Saputro, Fajar, Bambang Setyobudi Irianto, and Eliada Herwiyanti. "Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 1 (December 15, 2016): 21. http://dx.doi.org/10.20884/1.sar.2016.1.1.301.
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Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
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Saputro, Fajar, Bambang Setyobudi Irianto, and Eliada Herwiyanti. "Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 2 (December 15, 2016): 21. http://dx.doi.org/10.20884/1.sar.2016.1.2.301.
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Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
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Siregar, Baldric, and Lilis Susanti. "Determinants of Budget Forecast Errors and Their Impacts on Budget effectiveness: evidence from Indonesia." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (April 23, 2019): 391. http://dx.doi.org/10.14414/jebav.v21i3.1468.
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This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studies on budget forecast error have not addressed how financial and governmental characteristics effect budget forecast error, and using a structural model to test the factors effecting budget forecast error and their impacts on budget effectiveness. The data are derived from Central Bureau of Statistics and local government website. It used the data of 444 local government for the period of 2006 to 2013, and analyzed them using a partial least square for testing the hypotheses. The results show that the significant factors affecting budget forecast errors are revenue growth, expenditure growth, and government complexity. The higher the revenue growth the greater the likelihood of budget forecast errors. Likewise, the greater the spending growth, the greater the budget forecast errors. The empirical evidence also suggests that budget forecast errors are bad for the economy. The implications of this findings are that local government must be more careful in projecting a growing income and expenditure budget, coordinate well so that work units can develop accurate budgets, and carry out a better monitoring function for all the main stages of budgeting.
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Tehupuring, Ronald. "Mapping of budget stress in Indonesia: Consequence on budget implementation." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (June 28, 2021): 39–57. http://dx.doi.org/10.28986/jtaken.v7i1.542.
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The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress.
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., Devie, Giovanna Suralim, Josua Tarigan, and Saarce Elsye Hatane. "Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 2018): 837. http://dx.doi.org/10.14419/ijet.v7i4.38.27556.
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This study examines how budget participation influences budget slack creation propensity through the mediation of distributive and procedural fairness, managerial trust, and budget goal commitment. The data was collected from 103 respondents holding managerial position in 49 Indonesian distribution companies. Despite its limitations, this study has both academic and practical implications. The study adds to the budgetary slack literature in an Indonesian country which has not been widely researched. The result suggests that budget participation influences distributive and procedural fairness, which interact with one another and influence managerial trust. Managerial trust and procedural fairness together influence budget goal commitment, which decreases propensity of budget slack creation. The findings presented in this study should have important implications for Indonesia companies to reduce slack creation and enhance commitment and trust, it is suggested to improve procedural fairness, one of which by implementing budget participation.
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Suhartoko, YB, Adji Pratikto Pratikto, and Indira Kirana. "RICARDIAN EQUIVALENCE IN INDONESIA." Jurnal Ekonomi Trisakti 2, no. 1 (April 18, 2022): 167–98. http://dx.doi.org/10.25105/jet.v2i1.13565.
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Expansionary Fiscal Policy in the form of Deficit Fiscal is still being debated due to differences in views regarding the effect of budget deficits. The Ricardian Equivalence disciple argues that Deficit Fiscal Policy has a neutral impact on consumption. In contrast, Non-Ricardians (Keynesian and Neoclassical) argue that Budget Deficit Policy affects Private Consumption. Government policies affect private consumption through deficit fiscal policies such as budget deficits, government spending, taxes, and government debt. This study analyzes the effect of the fiscal deficit on consumption and observes the existence of the Ricardian Equivalence View in Indonesia. The estimation model used is the Vector Error Correction Model (VECM) through IRF and VD testing with time series data from 1980-2018. The results showed that the Budget Deficit Policy had a significant positive effect on private consumption, where the Fiscal Deficit shock was responded positively by Private Consumption. So that the Ricardian view does not apply in Indonesia and is more inclined to the Keynesian view. The positive response continues in the long term permanently, where 58.42% of the variation in the formation of the Private Consumption indicator (in period 10), is a Budget Deficit.
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Susanto, Mei. "The Legislative Role in The Budgeting Process in Indonesia (Peran Badan Legislatif Dalam Proses Penganggaran Negara Di Indonesia)." Negara Hukum: Membangun Hukum untuk Keadilan dan Kesejahteraan 9, no. 2 (January 2, 2019): 163–80. http://dx.doi.org/10.22212/jnh.v9i2.954.
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In the budgeting process, generally accepted the executive has a role in drafting the state budget and then presenting it to the legislature. The legislative bodies have the right to discuss, debate, and even in some cases make amend, then give approval or rejection of the executive's state budget proposal. The right of the legislative bodies in practice will different, there are three forms: budget making, capacity to amend or reject the executive’s budget proposal and capacity to formulate a budget of its own; budget influencing, capacity to amend or reject the executive's budget proposal, but lacks the capacity to formulate and substitute budget of its own; budget approving, lacks the capacity to amend or reject the executive's budget proposal or to formulate a budget of its own. This article discusses the role of Indonesian legislative bodies namely the House of Representatives (DPR) and the Regional Representative Council (DPD) in the budgeting process. DPR has a strong role in discussing, amend and accepting or rejecting but weak in the capacity to arrange its own budget so-called budget influence, compared DPD which only gives a consideration so-called budget approving. This article suggests a strong and balanced repositioning of the DPR and DPD roles, thereby creating double checks, budget revisions, delays in constitutional important, public debate and resulting in a favorable budget for the people. In addition, it is necessary to strengthen the capacity and supporting resources for the DPR and DPD in order to be equivalent to the executive in budget discussions so as to become the legislative budget making.AbstrakSaat ini, hampir di seluruh sistem ketatanegaraan di berbagai negara, secara umum disepakati bahwa lembaga eksekutif memiliki peran fundamental dalam menyusun draf anggaran negara untuk kemudian dipresentasikan kepada lembaga legislatif. Lembaga legislatif kemudian memiliki hak untuk membahas, memperdebatkan, dan dalam beberapa kasus melakukan perubahan, untuk kemudian memberikan persetujuan atau penolakan terhadap proposal anggaran dari lembaga eksekutif. Hak lembaga legislatif tersebut, dalam praktiknya akan berbeda-beda. Secara umum terdapat tiga bentuk hak lembaga legislatif di antaranya: budget making, legislatif memiliki kapasitas untuk menerima atau menolak proposal anggaran dari eksekutif serta memiliki kemampuan memformulasikan anggaran secara sendiri; budget influencing, legislatif memiliki kapasitas menerima atau menolak proposal anggaran dari eksekutif namun lemah dalam memformulasikan anggaran secara sendiri; dan budget approving, legislatif tidak memiliki kapasitas menerima atau menolak proposal anggaran dari eksekutif termasuk memformulasikan anggaran secara sendiri. Artikel ini membahas peran lembaga legislatif Indonesia yaitu DPR dan DPD dalam proses penganggaran. DPR memiliki peran kuat yakni membahas, mengubah, dan menerima atau menolak namun lemah dalam kapasitas menyusun anggarannya sendiri sehingga disebut budget influencing, dibandingkan DPD yang hanya memberikan pertimbangan sehingga disebut budget approving. Artikel ini menyarankan agar ada reposisi peran DPR dan DPD yang lebih kuat dan berimbang, sehingga akan dapat menciptakan pengawasan ganda, revisi penganggaran yang diperlukan, penundaan anggaran yang memiliki kepentingan konstitusi, debat publik, dan menghasilkan anggaran yang berpihak pada rakyat. Selain itu, diperlukan penguatan kapasitas dan sumber daya pendukung bagi DPR dan DPD agar dapat setara dengan eksekutif dalam pembahasan anggaran sehingga mampu menjadi lembaga legislatif pembentuk anggaran (budget making).
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Blöndal, Jón R., Ian Hawkesworth, and Hyun Deok Choi. "Budgeting in Indonesia." OECD Journal on Budgeting 9, no. 2 (December 18, 2009): 1–31. http://dx.doi.org/10.1787/budget-9-5ks72wv89p48.
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Saputra, Agung. "Allocation of Education Budget in Indonesia." Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences 1, no. 2 (July 24, 2018): 141–47. http://dx.doi.org/10.33258/birci.v1i2.19.
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Education is considered to have a very important role in promoting the civilization of a nation. Good quality education can encourage the creation of a quality society, creative and productive until finally able to achieve welfare. Through this national education system, the government should be able to ensure equal distribution of educational opportunities, as well as the relevance and efficiency of education management to face challenges in line with the changing demands of local, national and global life. The budget allocation system for education in Indonesia is heavily influenced by government policies. Education financing depends on the management of educational institutions, but budget allocations used must conform to national financing standards. Education in Indonesia, implemented in accordance with educational policies that regulate the national education system, as well as the allocation of 20% education funding obtained from the state budget and APBD.
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Odano, Sumimaru. "GOVERNMENT BUDGET AND TAXATION IN INDONESIA." Asian Economic Journal 1, no. 2 (September 1987): 147–76. http://dx.doi.org/10.1111/j.1467-8381.1987.tb00044.x.
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Kurniasih, Denok. "Rural Budgeting Organization in Indonesia." International Journal of Social Sciences and Humanities Invention 7, no. 10 (October 12, 2020): 6194–203. http://dx.doi.org/10.18535/ijsshi/v7i010.02.
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The direction of research development in the realm of public sector budgets always pays attention to contemporary issues. Therefore, through research on public budgeting in the context of this village, it is hoped that it can support the realization of the direction of developing studies in the field of public policy and public administration. This study aims to produce a public budgeting model based on the basic service needs of rural communities in Banyumas Regency. This study aims to determine the direction of budget policies that support the increase in the level of public education. This article tries to explore the extent of the village government's commitment to human development issues through community empowerment and community development organized by the village government through the village budget. The research method uses a case study technique, in which the location of the research sample is selected by using area sampling technique. This article is expected to provide input to local and village governments regarding improving the quality of village budgeting. The results of this study provide an overview of the direction of policies undertaken by the village government and its relation to mapping the priority needs of the village community.
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Syakhroza, Akhmad. "THE EFFECT OF POLITICAL POWER ON BUDGET MONITORING: A Study of Fertilizer Industry in Indonesia." Gadjah Mada International Journal of Business 6, no. 1 (January 12, 2012): 65. http://dx.doi.org/10.22146/gamaijb.5533.
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This study examines the role of political power on the process of budget monitoring in the context of the fertilizer manufacturing industry in Indonesia. The objectives of this study are: (a)to investigate the relationship between budget monitoring and managerial roles, (b) to examine the two-way interaction effect between budgets monitoring and politics on managerial roles, and (3)to identify the effect of departmental power on the two-way interaction between budgets monitoring and politics affecting managerial roles. The sample for this study consists of four public sector fertilizer-manufacturing enterprises in Indonesia. This study uses a questionnaire survey supplemented by structured interviews. The questionnaire, adapted from previous studies, utilizes a seven-point Lilcert scale. Respondents to the questionnaire were middle managers. The results provide substantial evidence that interaction between budget monitoring and politics affect managerial roles; and that the departmental power plays a significant role on such interactions.
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Hadihardaja, Iwan K., and Neil S. Grigg. "Decision support system for irrigation maintenance in Indonesia: a multi-objective optimization study." Water Policy 13, no. 1 (January 14, 2011): 18–27. http://dx.doi.org/10.2166/wp.2010.051.
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Maintenance of irrigation infrastructure is essential to sustain food production and farmers' earnings. Given the shortage of funds for maintenance in developing countries, it is critical to understand the degradation of the function of irrigation systems so that optimal budget allocations can be made. A case study of Indonesia proposes an Infrastructure Density Index that can be used to justify budgets for regions with distinct characteristics. Current policy and practice in Indonesia is to allocate the budget uniformly, based on unit cost per hectare. Thus, the existing system provides unvarying budgets without considering the irrigation assets in each network system of a region. Regional differences should be taken into consideration during budget allocations since each region has different infrastructure characteristics related to the density of hydraulic structures, length of irrigation canals, and area of the irrigation system. A budgeting model has been developed by using non-linear programming and an analytic hierarchy process to promote more reasonable budgeting allocation policy. The case study focuses on seven irrigation regions in West Java Province, Indonesia. Fair budgeting strategy is illustrated by the relationship between structure density and the Budgeting Index.
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Jacqui Baker. "The Parman Economy: Post-Authoritarian Shifts in the Off-Budget Economy of Indonesia's Security Institutions." Indonesia, no. 96 (2013): 123. http://dx.doi.org/10.5728/indonesia.96.0123.
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Muryani, Muryani, and Rosario Bedi Swastika. "INPUT-OUTPUT ANALYSIS: A CASE STUDY OF TRANSPORTATION SECTOR IN INDONESIA." Journal of Developing Economies 3, no. 2 (December 20, 2018): 26. http://dx.doi.org/10.20473/jde.v3i2.9650.
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This study Aimed to analyze the transport linkages and multiplier effects of each subsector of transport when there is a change in the budget of the transport sector in the Indonesian economy. This study uses an analytical tool input - output models of Indonesia in 2010, with 185 sectors. Input - output models is used to analyze the relationship backwards and forwards in the transport sector of the Indonesian economy and the multiplier effect on the Indonesian economy as a whole. Results of the analysis Showed that the transport has a total backward linkage high while total forward linkage of transport is relatively low. This is an indication that transportation plays in attracting and developing the upstream sector, but less instrumental in developing the downstream sector. The results Obtained from the analysis of the output multiplier effect when a decline in the transport sector budget has a high value, while the income multiplier and labor multiplier when a decline in the transport sector budget has a low value. This shows a Decrease in the budget in the transport sector can reduce the production output of the Indonesian economy but less budget reduction effect on income and employment.
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Rachmadani, Wulan, Djoko Suharjanto, Doddy Setyawan, and Samsul Rosadi. "COVID-19 Budget Refocusing: Evidence from Indonesia." Ilomata International Journal of Tax and Accounting 3, no. 3 (July 31, 2022): 236–49. http://dx.doi.org/10.52728/ijtc.v3i3.494.
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This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia
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Supriyatna, Rio Kartika, Dedi Junaedi, and Evinovita Evinovita. "PENGARUH FISKAL MONETER TERHADAP PEREKONOMIAN INDONESIA." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 2, no. 2 (August 27, 2020): 203–26. http://dx.doi.org/10.47467/alkharaj.v2i2.114.
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ABSTRACTThis study aims to: analyze whether monetary fiscal policy affects the economy (GDP) of Indonesia and examine whether differences in the budget regime affect the fiscal fiscal governance in supporting the achievement of Indonesia's GDP. Research using quantitative analysis methods; The data used are time series 1990-2010, the analysis technique used is multiple regression with dummy variables. The results show that monetary stability - represented by the variable APBN, financing, investment, BI-rate, exports, imports, inflation, exchange rates and budget regime differences - simultaneously significantly influences GDP development. The level of correlation between the independent variables and the variable variable is quite strong with R-squared 0.9969%. This means that the research variables can explain the dynamics of GDP around 99.69%, the effect is influenced by other variables not examined. Partially, from the results of the statistical analysis, it was found that the APBN, investment, BI-Rate, Imports and the exchange rate had an effect and the difference in the budget system regime had a significant effect on the development of GDP. While the variable financing, exports and inflation have no significant effect on GDP. Cost variables can have a real impact if the standard error is raised to 19%. Exports can significantly affect GDP if the standard error is raised to 24%. APBN, investment, BI-Rate and budget regime differences are positively correlated to GDP. While imports and the exchange rate are negatively correlated to GDP. The econometric model of the influence of oneter stability with GDP is as follows: GDP $ = 0.3131 * APBN + 1.8437 * INVEST $ + 7.8384 * BI_RATE - 0.00037 * IMPORT - 0.01226 * EXCHANGE $ + 167.02356 * REZIM1 + 181.1681 * REZIM2 + 197.6315. Relatively, the use of an integrated and performance-based budgeting system is better than a balanced budget system. Likewise the performance-based budgeting system is also relatively better than the integrated budgeting system. This means that the budget system reform in Indonesia has been on the right track so far.Keywords: Indonesia, economy, GDP, budget system, monetary stability
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Supriyatna, Rio Kartika, Dedi Junaedi, and Evinovita Evinovita. "PENGARUH FISKAL MONETER TERHADAP PEREKONOMIAN INDONESIA." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 2, no. 2 (August 27, 2020): 203–26. http://dx.doi.org/10.47467/alkharaj.v2i4.114.
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ABSTRACTThis study aims to: analyze whether monetary fiscal policy affects the economy (GDP) of Indonesia and examine whether differences in the budget regime affect the fiscal fiscal governance in supporting the achievement of Indonesia's GDP. Research using quantitative analysis methods; The data used are time series 1990-2010, the analysis technique used is multiple regression with dummy variables. The results show that monetary stability - represented by the variable APBN, financing, investment, BI-rate, exports, imports, inflation, exchange rates and budget regime differences - simultaneously significantly influences GDP development. The level of correlation between the independent variables and the variable variable is quite strong with R-squared 0.9969%. This means that the research variables can explain the dynamics of GDP around 99.69%, the effect is influenced by other variables not examined. Partially, from the results of the statistical analysis, it was found that the APBN, investment, BI-Rate, Imports and the exchange rate had an effect and the difference in the budget system regime had a significant effect on the development of GDP. While the variable financing, exports and inflation have no significant effect on GDP. Cost variables can have a real impact if the standard error is raised to 19%. Exports can significantly affect GDP if the standard error is raised to 24%. APBN, investment, BI-Rate and budget regime differences are positively correlated to GDP. While imports and the exchange rate are negatively correlated to GDP. The econometric model of the influence of oneter stability with GDP is as follows: GDP $ = 0.3131 * APBN + 1.8437 * INVEST $ + 7.8384 * BI_RATE - 0.00037 * IMPORT - 0.01226 * EXCHANGE $ + 167.02356 * REZIM1 + 181.1681 * REZIM2 + 197.6315. Relatively, the use of an integrated and performance-based budgeting system is better than a balanced budget system. Likewise the performance-based budgeting system is also relatively better than the integrated budgeting system. This means that the budget system reform in Indonesia has been on the right track so far.Keywords: Indonesia, economy, GDP, budget system, monetary stability
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Nuryanti, Sri, and Frans B. M. Dabukke. "DANA PELAYANAN UMUM: SUDAH REPRESENT ATIFKAH KEBIJAKAN BANTUAN DOMESTIK INDONESIA DI SEKTOR PERT ANIAN?" Agro Ekonomi 14, no. 1 (November 29, 2016): 83. http://dx.doi.org/10.22146/agroekonomi.16739.
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Domestic Support that included in Green Box is other term of support for farmer in according to agricultural and rural development. So far, developing countries' domestic support is limited. Among General services becomes the most important one among domestic support items. Regarding to competitiveness improvement, domestic support policy is being non-pricefactor of productivity and efficiency improvement. As most budgets are decentralized to local level, gene FaI services becomes important onefor agricultural and rural developments. Nonetheless, necessary to analyze and calculate the magnitude of domestic support which related to general services of green boxfor national and local level. The budget of Indonesian domestic support during 2001-2005 tended to increase. The highest percentage of budget was allocatedfor domesticfood aidfor the needy. Thenfollow by stockholding for food security, general services, and dissaster relief Calculation on wethergeneral services and domestic support budgetfor national level not aggregately accounted local levelyet. The nominal value did not reflect the real allocations. The calculation of green box budget aspart of domestic support has ignored role of general services. General services budget has been most allocated for infrastructure, research, pest and disease control, and promotion and marketing activities. On local level, only 29 per cent budget allocated for general services. Three largest components were allocated for infrastucture, extention, and promotion and marketing activities.
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Endah Prawesti Ningrum, Bintang Narpati, and Indra Lubis. "PENGELOLAAN RESIKO ANGGARAN TERHADAP KINERJA ORGANISASI PADA PT SUMITOMO INDONESIA." Jurnal Ilmiah Akuntansi dan Manajemen 16, no. 2 (November 23, 2020): 1–6. http://dx.doi.org/10.31599/jiam.v16i2.130.
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The purpose of this study is to measure the level of budget risk management on organizational performance at PT. Sumitomo Indonesia. The method used is quantitative descriptive analysis with a purposive method of 35 (three five-five) respondents. Using a simple linear regression analysis technique with a hypothesis: Is there a significant influence between budget risk management on organizational performance at PT. Sumitomo Indonesia The results of the study indicate that there is a significant influence between budget risk management and organizational performance by 50%. If budget risk management is carried out according to procedures and does not experience leakage or any discrepancy in the budget, it will significantly improve organizational performance. The organization will not suffer losses, but the improvement in organizational performance is not only influenced by the management of budget risk, but there are several other factors that influence it, such as budgetary oversight, financial statement management and which support in improving organizational performance.
Keywords: budget risk management and organizational performance
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Arantika, Lara Putri, Yeniwati Yeniwati, and Mike Triani. "ANALISIS KAUSALITAS TRIPLE DEFICIT HYPOTHESIS DI INDONESIA." Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan 7, no. 1 (May 1, 2018): 43. http://dx.doi.org/10.24036/ecosains.11065857.00.
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This study aims to determine and analyze the causal relationship of triple deficit hypotheis between budget deficit, current account deficit, and saving-investment gap in Indonesia by using Vector Autoregression (VAR) method. The type of this research is descriptive reseacrh, where the data used secondary data in the form of time series data from the year 2003:Q1-2016:Q4. The finding of this study indicate that budget deficit and current account deficit have one-way relationship, budget deficit and saving-investment gaphave one-way relationship and current account deficit and saving-investment gap not have causality or one-way relationship.
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JAELANI, AAN. "PENGELOLAAN APBN DAN POLITIK ANGGARAN DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM." ALQALAM 29, no. 1 (April 30, 2012): 1. http://dx.doi.org/10.32678/alqalam.v29i1.589.
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The development policy in the reformation era gives priority to the paradigm of human development that puts people as the development actors and places local economy as a vehicle for community welfare. However, the government policy as stated in the national budget precisely contradicts with the role of government that should create the community welfare. This study uses the qualitative approach by using historical and verstehen methods. The management of the national budget shows the existence of the government's role in regulating the sources of general revenue and expenditure budget. The practices of the state financial management used for development purposes to create the public welfare have been conducted since the time of Prophet Muhammad. The management of the national budget in the reformation era uses performance-based budget structure that aims to improve the performance of government with good governance that requires the effectiveness, efficiency, transparency, and accountabilicy in its management. However, the abuse of the budget in the form of corruption still occurs in the management of this national budget.
Key words: National Budget, Budget-Politics, Corruption, Islamic Economy.
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Shahib, Habib Muhammad, Muhammad Ridwan Hasanuddin, Yasmi Nurdin, Siprianus Palete, Fenny Mika, and Reski Rahayu Saputri. "Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia." Jurnal Transformative 8, no. 1 (March 30, 2022): 102–27. http://dx.doi.org/10.21776/ub.transformative.2022.008.01.5.
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This study attempts to present an analysis to assess the accountability and transparency of local government budgets in the Covid-19 era across Indonesia. This study used content analysis on official local government websites across Indonesia with reference to previous research. The results of this study revealed that the alignment between accountability and budget transparency was not maximized. Based on the tables and graphs, the provincial government that reached the highest percentage of 24% are Maluku and West Kalimantan provinces. At the same time, the lowest was in Papua and West Papua provinces at 4%. However, related to the district/city government alignment indicators for accountability and transparency regarding the COVID-19 budget only reached 10%, also regarding COVID-19 budget accountability and reporting transparency in the form of financial reports only reached 9%. Therefore, it is better for provincial to district/city governments to pay more attention to budget accountability and transparency, not just during the covid-19 era. The government should see the importance of accountability and transparency activities as the government's responsibility to the public. Finally, this research will enrich the discussion of accountability and accounting issues in the current government studies literature
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Vidya Imanuari Pertiwi and Oktarizka Reviandani. "ANALISIS KESEHATAN FISKAL DAERAH: STUDI PADA APBD KABUPATEN MOJOKERTO 2018." Journal Publicuho 5, no. 3 (September 1, 2022): 722–32. http://dx.doi.org/10.35817/publicuho.v5i3.16.
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Fiscal health is an abstract fiscal condition which cannot be directly observed and measured accurately. Local governments in Indonesia have the authority as a result of regional autonomy to regulate and manage budgets. However, not all regions are able to utilize this authority properly. The purpose of this article is to see how healthy budgeting practices are in one of the regions in Indonesia, in this case, Mojokerto Regency. The method used is qualitative with content analysis in the 2018 Mojokero Regency Revenue and Expenditure Budget. The results of this study are that the Mojokerto Regency government faces problems related to budget deficit estimation. Other problems also include regional dependence on the central government. The limitation of this research is that the analysis is carried out with the 2018 budget documents, so further analysis is needed with the latest documents.
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Nur Fiqri Adham, Muh, Budi Susetyo, Kusman Sadik, and Satriyo Wibowo. "Identifikasi Faktor-faktor yang Memengaruhi Hasil Akreditasi SMA di Indonesia Berdasarkan Data ARKAS." Xplore: Journal of Statistics 10, no. 3 (September 30, 2021): 258–69. http://dx.doi.org/10.29244/xplore.v10i3.837.
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Accreditation is an indicator of the quality of education at the education unit level. One affects the quality of education units is the school budget. School budgets are prepared in order to fulfill 8 national education standards. School budget management uses School Activity Plan and Budget Application (ARKAS) developed by the Ministry of Education, Culture, Research and Technology (Kemendikbudristek). ARKAS is an information system for managing school budget and expenditure planning. The Research is identifies the factors that influence the accreditation of high school (SMA) with accreditation as a response variable and 17 explanatory variables sourced from ARKAS and Dapodik data using ordinal logistic regression analysis. The best model stage is the model formed that has the smallest AIC value and has high model accuracy in determining the best model. The best model stage is the third model stage which is composed of 7 explanatory variables that affect the high school accreditation rating with AIC value of 1886,20 and model accuracy of 65,79%. The variables that affect to results of accreditation include school status, percentage of students eligible PIP, ratio of the number of students per number of teachers, percentage of teachers certified educators, ratio of the number of students per number of study groups, ratio of the number of students per number of computers, and ratio of the number of students per number of toilets
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Nizar, Muhammad Afdi. "PENGARUH DEFISIT ANGGARAN TERHADAP DEFISIT TRANSAKSI BERJALAN DI INDONESIA." Kajian Ekonomi dan Keuangan 17, no. 1 (November 9, 2015): 31. http://dx.doi.org/10.31685/kek.v17i1.42.
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This study aims to determine the effect of budget deficits on the current accounts deficit in Indonesia during 1990 - 2012. Based on quarterly time series data and using VAR model, the results of this study indicate that: (i) a positive effect of the budget deficit on the current account deficit. In the period 1990 - 2012 the effect of budget deficits is relatively small and rapid (one quarter), while in the period 1990-1997 budget deficits had greater influence with a longer duration (a semester) on current accounts deficit, and (ii) the results of this study confirm and in line with the twin deficit hypothesis. Therefore, the government should take concrete steps to reduce imports of oil (fuel). Because of fuel imports potentially add to the current accounts deficit and also the amount of fuel subsidies (and deficit) in the state budget
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Mukhaiyar, Utriweni, Ferdy Rontos, Kurnia Handoko, and Salma Kardiyanti. "Analisis Faktor-Faktor yang Memengaruhi Angka Partisipasi Kasar SMA/Sederajat di Indonesia Menggunakan Regresi Ridge." Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi 10, no. 2 (November 13, 2022): 222–34. http://dx.doi.org/10.34312/euler.v10i2.15903.
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One indicator of education in Indonesia is the gross enrollment ratio (GER). Based on data from Statistics Indonesia, the GER at the senior high school level in Indonesia is still low compared to the GER at primary and junior high schools. Summarizing the findings of prior studies, the factors affecting GER include the number of schools, percentage of poor population, education budget, and student-teacher ratio. Therefore, this study aims to examine the variables that affect GER in Indonesian senior high schools. Since multicollinearity between the predictor variables was identified, ridge regression was employed. This study found that the number of senior high schools, the percentage of the poor population, and the education budget simultaneously had a significant effect and contributed 71.39% to the GER at the senior high school level in Indonesia. It is remarkable to observe that, partially, the number of senior high schools, the percentage of poor people, and the education budget had no direct effect on the GER. Additionally, there was a positive correlation between the variables and GER. The number of senior high schools and the education budget have a favorable impact. In contrast, the percentage of poor people has a negative effect on GER. Meanwhile, the student-teacher ratio does not have a linear relationship with the GER at the senior high school level in Indonesia.
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Junaedi, Dedi, and Faisal Salistia. "PENGARUH UTANG LUAR NEGERI TERHADAP PEREKONOMIAN DAN KEMISKINAN:." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 1, no. 2 (September 30, 2019): 98–118. http://dx.doi.org/10.47467/alkharaj.v1i2.11.
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ABSTRACT
This study aims to: analyze the significance of the effect of foreign debt on economic growth and poverty levels in Indonesia; examine whether different regimes of the Angagran system affect the management of foreign debt in the context of stimulating the economy and alleviating poverty; and explore what budget system is most behind in encouraging the national economy and poverty alleviation. The method used is descriptive-quantitative analysis using a dummy variable multiple regression test, with genus samples and times series data 1949-2018, data taken from Bank Indonesia (BI) , National Development Planning Agency (Bappenas), Central Statistics Agency (BPS), World Bank and other reference sources.
The research results show that foreign debt and inflation have a correlation with the condition of the national economy, specifically the value of Indonesia's Gross Domestic Product (GDP) and the level of poverty. Debt and inflation tend to increase the value of GDP and reduce poverty. This applies to all regimes of the government budget system. The difference in the budget system regime has a real and positive effect in terms of debt governance as an economic driver and poverty alleviation, in achieving GDP, performance-based budgeting regimes, integrated budget regimes and balanced budgets have better impacts than better than program-based budgeting regimes. The best budget system sequences are: performance based budgeting, integrated budgeting, budgeting budgeting and program based budgeting. In poverty alleviation, a balanced budget regime, a performance based budget and an integrated budget are more than a program based budget regime. The order of the best budget system to support poverty alleviation is a balanced budget system, a performance based budget, an integrated budget and a program based budget.
Keywords: Budget, Debt, Economy, GDP, Inflation, Poverty
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Kausari, Rizka Wilda, Rita Meutia, and Rudy Fachruddin. "ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 4 (December 30, 2022): 679–87. http://dx.doi.org/10.24815/jimeka.v7i4.22459.
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This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.
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Fahlepi, Reza, and Syaparuddin Syaparuddin. "Analisis faktor-faktor yang mempengaruhi utang luar negeri Indonesia." e-Journal Perdagangan Industri dan Moneter 7, no. 3 (December 26, 2019): 137–46. http://dx.doi.org/10.22437/pim.v7i3.7314.
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The purpose of this study is to (1) see the description of Indonesia's foreign debt, saving-investment gap, current account balance, and the budget deficit for the period 1990-2016. (2) analyze the effect of the saving-investment gap, current account balance, and budget deficit on Indonesia's foreign debt. The method used in this research is descriptive quantitative analysis with multiple regression model analysis using the Ordinary Least Square (OLS) method. The results of this research are the average development of Indonesia's foreign debt is 6.21 percent, the Saving-Investment gap is 12.47 percent, the current account balance is 394.19 percent, and the budget deficit is 60.91 percent. Based on the analysis results, the Saving-Investment gap and budget deficit have a positive and significant effect on foreign debt. In contrast, the current account balance has a negative and insignificant effect on foreign debt, with a coefficient of determination of 85.52 percent. Keywords: Foreign debt, Saving-investment gap, Current account, Budget deficit
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Doddy Setiawan and Farah Rizkiah. "Political Budget Cycles In Municipalities: Evidence From Indonesia." International Journal of Business and Society 18, no. 3 (December 31, 2017): 533–46. http://dx.doi.org/10.33736/ijbs.3144.2017.
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This study aims to examine the presence of politically induced and electorally motivated economic policy in local government budget. Further, the study examine the presence of pre-electoral manipulation through the behavior of budget balance, total expenditures, investment expenditures, and other administrative expenditures including donations, social assistance, and financial assistance expenditure during election year. Samples of the study consists of 451 district municipalities in Indonesia which held direct local elections over the period 2010-2014. The result of the study shows an opportunistic PBC pattern in the budget balance, total expenditures, donation expenditures, and financial assistance expenditures. The result suggest that there is an increase in local budget deficit in election years.Total expenditures also seem to increase duringthe election year, along with donation and financial assistance expenditures. This result supports the notion that elections have a positive effect on the government expenditures through the increase of municipal expenditures, especially expenditures thatare highly visible to electorate.
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Ali, Yuwin, and Haliah Haliah. "Implementation of New Public Management Concept in Budget Preparation in Indonesia." International Journal of Social Science Research and Review 4, no. 3 (October 1, 2021): 28–36. http://dx.doi.org/10.47814/ijssrr.v4i3.95.
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New Public Management (NPM) is an umbrella concept that men aungi range of meanings that organizational design and management, application of economic institutions over the management of the public and policy patterns. Implements concept of New Public Management in the preparation of the Budget in Indonesia a show a positive development, the effect on improving the performance of government, namely the implementation of the Performance-Based Budgeting. But the main difficulty in implementing performance-based budgets is the difficulty of agreeing on appropriate performance measures. Measuring an activity or output is easier than determining the size of the expected results or outcomes.
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Shobirin, Shobirin, and Fauzi Fauzi. "Analysis of Islamic Education Existence in the National Education System in the Aspect of Education Funding Policy in Indonesia." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (May 29, 2021): 2927–37. http://dx.doi.org/10.33258/birci.v4i2.2002.
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This article discusses the analysis of the existence of Islamic education in the national education system in the aspect of the education budget related to the study of Islamic education policies in Indonesian legislation. This study uses a qualitative approach with a qualitative descriptive type of research through a literature research study method. This encourages the need for the reconstruction of national education system policies in the budgetary aspect of educational institutions globally. This article analyzes that the existence of Islamic education in Indonesia in the national education system is a subsystem in national education, but it has not received the same attention as other education sectors. So this study criticizes the need for the reconstruction of national education system policy regulations on the aspects of the education budget in Indonesia and the solution to the existence of Islamic education in the national education system in the aspect of the education budget in Indonesia as an effort to reconstruct education policies in Indonesia offered by the author and input in the preparation. The education road map program in Indonesia by Commission X DPR RI on the direction of education development is the first, the concept of education equilibrium. The government issued a policy to equalize the education budget globally to end the dichotomy of education budget policies so far so that the existence of Islamic education is equal to the existence of other general education. Second, the separation between national education policies and political interests through the appointment of the minister of religion and the minister of the Ministry of Education and Culture-Research and Technology with professional figures is not based on entrusted elements from supporting parties/coalitions.
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Susanto, Mei. "Eksistensi Hak Budget DPR dalam Sistem Ketatanegaraan Indonesia." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 3, no. 1 (2016): 63–82. http://dx.doi.org/10.22304/pjih.v3n1.a4.
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Hart, Barry T., Wendy van Dok, and Nani Djuangsih. "Nutrient budget for Saguling Reservoir, West Java, Indonesia." Water Research 36, no. 8 (April 2002): 2152–60. http://dx.doi.org/10.1016/s0043-1354(01)00428-6.
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Hidayah, Nurul, Lucky Nugroho, and Ahmad Badawi. "SOCIALIZATION AND TRAINING FOR PRODUCTIVE HOUSEHOLD BUDGET FOR HOUSEHOLD MOTHER IN MERUYA SELATAN VILLAGE (JAKARTA BARAT, INDONESIA)." ICCD 1, no. 1 (December 20, 2018): 523–27. http://dx.doi.org/10.33068/iccd.vol1.iss1.79.
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The community services are aimed to socialize knowledge of the importance of household budgets for productive mothers or productive family in the South Meruya urban area. This community activity takes the title of Socialization and Training of Household Productive Budget Creation for mothers is organized by community members around the Meruya urban village community and open child-friendly public spaces (RPTRA) officials. Community Participating in socialization and training in order to manage family finances by applying household budget as a reference to managing family income and expenditure. The problem that often happens in a family is greater expenditure than their income. This training is needed to help people in managing their finances. Implementation of this training used presentation technique, discussion if there are any questions. The result of this socialization shows that the participants were enthusiastic in the training because they need to apply the budget in their household.
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Abdullah, M. Ikbal, Sudirman, Rahma Masdar, Muhammad Din, and Muhammad Fikram Firman. "Antecedents of the Accountability in Indonesian Local Government Financial Reporting." International Journal of Professional Business Review 7, no. 5 (November 25, 2022): e0709. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e709.
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Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets. Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today. Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’s auditing board between 2016 to 2019. Findings: The results showed that budget supervision negatively affects the accountability of local government financial reports. Moreover, a follow-up audit has a negative effect on the fraud against the local government budget and has a positive effect on financial accountability. The results also demonstrated a negative effect of financial accountability on the fraud against local government budget. Research, Practical & Social implications: As the implication, the government is expected to draft an implementing regulation as a technical guideline to avoid fraud against the government budget. In order to encourage an increase in the target of unqualified opinions, it is expected that the central government can provide incentive funds to regional governments that get unqualified opinions to maximize their capacity to increase financial accountability. Originality/value: This research is among the first in empirically examinating the full mediating effect of financial accountability in the relationship between budget supervision and the fraud against local government budget in Indonesia.
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Lim, Setiadi Alim, and Lilik Indrawati. "Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 1 (January 31, 2017): 28–47. http://dx.doi.org/10.37477/bip.v9i1.37.
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The success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance.
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Siswati, Susi. "PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA." Jurnal Riset Manajemen dan Bisnis 13, no. 2 (July 4, 2019): 129. http://dx.doi.org/10.21460/jrmb.2018.132.311.
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This study aimed to examine the effect of local revenue, the excess over budget calculations, general allocation fund, special allocation fund, opportunistic behavior of the previous year's budget allocator against opportunistic behavior of the current year’s budgetallocatorand its impact on economic growth in Indonesia. This study used purposive sampling with a population of 4473 with 497 district / cities in Indonesia covering the study period of 2006-2014, consisting of 1375 units eligible data. . The data were obtained from the Central Statistics Agency (BPS) in Indonesia, the Directorate General of Fiscal Balance (DJPK) , and the Regional Financial Information System (SIKD) website. The data analysis used Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS. Based on the results of the analysis indicate that the local revenues gave a significantly positive effect on the opportunistic behavior-budget allocator, the excess over budget calculations created a significantly positive effect on the opportunistic behavior-budget allocator, general allocation fund significantly positively affects the opportunistic behavior-budget allocator, the special fund allocation significantly gave a positive effect on the opportunistic behavior-of the budget allocator, opportunistic behavior of the previous year's budget allocator gave a significantly negative effect against the opportunistic behavior of the current budget allocator, and the opportunistic behavior of the current budget allocator gave a significantly positive effect on economic growth. Keywords: Local revenue, the excess over budget calculations, general allocation fund, special allocation funds, opportunistic behavior-budget allocator, economic growth ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, selisih lebih perhitungan anggaran, dana alokasi umum, dana alokasi khusus, perilaku oportunistik penyusun anggaran tahun sebelumnya terhadap perilaku oportunistik penyusun anggaran dan dampaknya terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan purposive sampling dengan populasi sebanyak 4473 dengan 497 pemerintah kabupaten/kota di Indonesia dengan data periode penelitian tahun 2006 – 2014 yang memenuhi kriteria adalah 1375. Data diperoleh dari Badan Pusat Statistik (BPS) di Indonesia, Direktorat Jenderal Perimbangan Keuangan (DJPK), Situs Sistem Informasi Keuangan Daerah (SIKD). Analisis data menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS. Berdasarkan hasil analisis menunjukkan bahwa pendapatan asli daerah berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, selisih lebih perhitungan anggaran berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, dana alokasi umum berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, dana alokasi khusus berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, perilaku oportunistik penyusun anggaran tahun sebelumnya berpengaruh negatif signifikan terhadap perilaku oportunistik penyusun anggaran. Perilaku oportunistik penyusun anggaran berpengaruh positif signifikan terhadap pertumbuhan ekonomi. Kata Kunci: Pendapatan asli daerah, selisih lebih perhitungan anggaran, dana alokasi umum, dana alokasi khusus, perilaku opportunistik penyusun anggaran, pertumbuhan ekonomi
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Eriandy, Firnanda Melia. "Analisis Aglomerasi Pada Koridor Ekonomi di Indonesia." Jurnal Ekonomi Akuntansi dan Manajemen 20, no. 2 (October 4, 2021): 134. http://dx.doi.org/10.19184/jeam.v20i2.25775.
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Economic development that tends to be centered on developed regions causes a spatial concentration of economic activity. One of the efforts to build growth centers in each corridor, the Master Plan for the Acceleration of Expansion of Indonesian Economic Development (MP3EI) divides Indonesia into six economic development corridors. The purpose of this study is to determine the level of economic agglomeration in each economic corridor in Indonesia, and to analyze the determinants of economic agglomeration in these corridors. This type of research data uses secondary data consisting of time series data for 2010-2019 and cross section data of six economic corridors in Indonesia. Data analysis using Herfindahl-Hirschman Index and Panel Data Regression. The results of this study are that the regional government budget has a significant and positive effect on economic agglomeration in economic corridors in Indonesia. The number of workers has a significant and negative relationship to economic agglomeration. Meanwhile, investment does not have a significant positive effect on economic agglomeration in economic corridors in Indonesia.
Keywords: Economic Agglomeration, Regional Government Budget, Investment, Herfindahl-Hirschman Index, Panel Data Regression.
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Soebagiyo, Daryono. "ISU STRATEGI PEMBIAYAAN DEFISIT ANGGARAN DI INDONESIA." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 13, no. 2 (December 1, 2012): 260. http://dx.doi.org/10.23917/jep.v13i2.173.
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The issue of budget deficit financing strategy has been broad enough to gain attention in macroeconomic policy. This study is focused on Analysis of Budget Deficit Financing in Indonesia. How is the deficit financing management implemented such as what are the best sources and its contribution to the Indonesian economy. The study explains that the model used to estimate the impact indicators is capable to manage budget deficit financing, in which the variable domestic financing and external debt encourages the economic growth. Another research goal is to identify the amount of deficit financing sources and their effects on the economy. Under normal conditions in simulation 2. by increasing foreign financing about 15 percent, economic growth will increase about 1.40 percent, and inflation will fall about 0.11. In the crisis where the interest rate increased 15 percent and domestic financing increased with the same rate, economic growth will fall 0.08 and inflation 0.01 percent.
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Septiani, Septiani, and Heti Herawati. "Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 17, 2020): 207–16. http://dx.doi.org/10.37641/jiakes.v8i2.379.
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Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved.
The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods.
The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.
Key words : Production Cost Budget and Cost Control
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Perdana, Mayang Novi Annisa, and FX Sugiyanto. "Analysis of Budget Deficit Phenomenon and Current Account Deficit in Indonesia (1990-2019)." Journal of Economic Development and Social Research 1, no. 1 (June 25, 2021): 38–50. http://dx.doi.org/10.14710/jedsr.v1i1.12544.
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This research is motivated by the occurrence of twin deficit in Indonesia that have occurred since 2012. Twin deficit is a phenomenon where the budget deficit occurs simultaneously with the current account deficit. The relationship between the government budget and the current account is explained through components in the APBN and the current account balance. Therefore, this study aims to analyze the correlation between the budget deficit and the current account deficit. This study uses time series data for the period 1990-2019, obtained from Kementrian Keuangan Republik Indonesia, Bank Indonesia and World Bank publications. The method used in this study is the Vector Error Correction Model (VECM) regression method to see the short-term and long-term relationships of budget deficit to the current account deficit. The results of this study indicate that there is a correlation between the budget deficit and the current account deficit. This is indicated by the empirical results which show that significantly the budget deficit has a correlation with the current account deficit in the short and long term. In the period 1990-1999, the budget balance and the current account showed no correlation. The current account deficit in that period was mainly due to investment patterns. The existence of a balance relationship between the budget balance and the current account is shown in the 2000-2019 period, during which Indonesia implemented a deficit budget system.
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Omara, Andy. "The Constitutionalization of Budget for Education and Its Judicial Enforcement in Indonesia." Constitutional Review 2, no. 2 (February 6, 2017): 189. http://dx.doi.org/10.31078/consrev222.
Full textAbstract:
The introduction of provision concerning budget allocation for education in the amended constitution is not a common method in constitutional drafting in Indonesia. This article aims to understanding the background of the inclusion of this provision and its judicial enforcement. It argues that the establishment of this provision closely related to the fact that education was not properly funded. As a result, the quality of education was negatively affected. The constitutionalisation of budget for education opens the possibility to allocate the national budget in this field in a more sustainable way. In addition, by constitutionalizing budget for education, there is a legal avenue available to challenge the government policy if the government fails to fulfill its constitutional obligation. The newly established Constitutional Court has the power to review whether the allocation of national budget for education is consistent with the Constitution. In some judicial review cases on budget for education, the Court took legal approach and also extralegal factors in its rulings.
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Nulailah, Nulailah, and Syamsul Syamsul. "Indeks Transparansi Pengelolaan Anggaran Daerah: Bagaimana Perkembangannya?" JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 7, no. 2 (October 25, 2021): 180–95. http://dx.doi.org/10.31289/jab.v7i2.5388.
Full textAbstract:
The purpose of this research is to measure the transparency of regional budget management (TPAD). This type of research is descriptive research, using documentation data collection techniques. The data analyzed is regional budget management data, which is obtained through observations on the official website of local governments in Indonesia. The results of the analysis show that the first rank of the TPAD index was achieved by the Provincial Government of West Sumatra, the second rank was occupied by the Provincial Government of Riau, and the third rank was occupied by the Provincial Government of South Kalimantan. In addition, it was also found that the average value of the TPAD index was 24.24 percent. This means that the overall level of TPAD is still classified as insufficient, in other words, the management of regional budgets in Indonesia is still very non-transparent. However, this study also shows that the TPAD index in Indonesia continues to improve from year to year.