https://anggaran.e-journal.id/akurasi/issue/feed Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2021-02-27T19:03:54+00:00 Journal Manager DJA akurasi@kemenkeu.go.id Open Journal Systems <p>Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)</p> https://anggaran.e-journal.id/akurasi/article/view/76 Does Village Deliberation Forum Affect on The Quality of Road Infrastructure Inter-Village? 2021-02-27T19:03:54+00:00 Fery Tri Setyawan fery1509@gmail.com Vid Adrison fery.te.es@kemenkeu.go.id <p><em>Decentralization is expected to improve the provision of public infrastructure by bringing </em><em>local government closer and more responsive to the </em><em>community</em><em> needs. However, based on the theory, decentralization can lead to principal agent problems due to the presence of asymmetric information. Local government potentially want to prioritize t</em><em>heir needs more than </em><em>the</em><em> needs</em><em> of the resident</em><em>. One propose</em><em>d</em><em> scheme to mitigate </em><em>this</em><em> problem is through participatory government. This study attempts to estimate the impact of decentralization</em><em> on the provision of the </em><em>public infrastructure,</em><em> especially </em><em>community</em><em> participation </em><em>through village deliberation forum on the provision of inter-village road infrastructure in Indonesia</em><em>. Using a logit estimat</em><em>ion approach, this study analyzes the impact of implementing village </em><em>deliberation forum</em><em> on the quality of inter-village roads in Indonesia in 2018. The estimation results show that the implementation of village </em><em>deliberation forum</em><em> has a positive effect on the probability that the village have good road quality. Thus, this study supports previous researches on the positive impact of </em><em>public</em><em> participation on the quality of public infrastructure.</em></p> 2020-12-10T13:43:52+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/79 Analysis of The Leading Sector of North Penajam Paser Regency 2015 – 2019 2021-02-27T19:03:52+00:00 Irfan Sofi aslamshofi2@gmail.com <p><em>The Central Government has designated North Penajam Paser Regency as one of the new capital areas. The aim of the Government to move the capital city from Java Island is for equitable development and economic growth. The existence of limited regional funds requires local governments to arrange the priority of economic sectors which have to be developed in their regions. Mistakes in selecting priority sectors will cause waste of funds and underdevelopment of the regional economy. The purpose of this research is to identify and analyze the leading sectors of North Penajam Paser Regency. This research uses Location Quotient and Shift Share analysis methods with Gross Regional Domestic Product for 2015 to 2019. The results showed that the construction and real estate sectors were the leading sectors.</em></p> 2020-12-10T13:44:36+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/85 The Need for Provision of Social Assistance to Kiai Pondok Pesantren in the Covid-19 Pandemic 2021-02-27T19:03:51+00:00 Edy Effendi mr.edyeffendi@gmail.com Suyono Suyono mr.edyeffendi@gmail.com Amin Hidayat mr.edyeffendi@gmail.com <p><em>The Covid-19 pandemic has had a serious impact in almost all fields, including Islamic boarding schools and their owners, kiai. The government has helped Islamic boarding schools as institutions, but not to kiai personally. This study aims to provide answers to whether or not it is necessary to provide social assistance to kiai personally, so that it can be used as input to stakeholders. This study uses the Regulatory Impact Assessment (RIA) method, analyzing the aspects of the benefits and costs of providing social assistance to kiai and how these two things touch based on the perceptions of expert opinion. Data processing was carried out based on the results of a questionnaire conducted using the Analytical Hierarchy Process (AHP) model which was distributed to expert respondents. The results of the study indicate that it is necessary to provide social assistance to kiai personally.</em></p> 2020-12-10T13:45:22+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/80 Causes of Multi Years Contract Project Delay 2021-02-27T19:03:50+00:00 Faslan Syam Sajiah faslansajiah@gmail.com <p><em>Delay in construction projects is considered one of the most common problems, causing a multitude of negative effects on the project and its participating parties. Delays can cause losses to the economy, cost overruns, disputes, arbitration, abandonment, and poor quality of finished project. This paper aims to identify the main causes of delay in multi years infrastructure projects in Indonesia. Based on secondary data from documents for Proposals and Completion of Extension of Multi-Year Contract Approval in the FY 2018 and 2019 which are processed at the Ministry of Finance, 19 factors that caused the delay were identified. The importance indexes measured and ranked the level of importance of the delay factors. The main five causes of time delays included land acquisition problem, design change, failed tender, inadequate site investigation, and shortage of construction materials. Majority of the cause is attributed to Ministry/Institution as project owner. The results can help project owners, contractors, and consultants in understanding the reasons for the delay, so that each party, especially the Ministry/Agency as the project owner, can eliminate or minimize these causes.</em></p> 2020-12-10T13:46:16+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/82 Reflections on Implementation of the Framework Medium-Term Fiscal in Indonesia 2021-02-27T19:03:48+00:00 Lisno Setiawan lisno.setiawan@kemenkeu.go.id Adventus Parulian Simanulang, Advent adventus.pvts@kemenkeu.go.id Wasis Prasojo wasis_prasojo@kemenkeu.go.id <p><em>To implement state financial reform under the Law no. 17 of 2003, the government applies professional principles in budgeting, especially medium-term budgeting. It has become best practices of The Organization for Economic Co-operation and Development (OECD) countries, which aim to synchronize development targets and fiscal balance. This study evaluates the implementation of the basic macroeconomic and fiscal framework in the medium term in aggregate (Medium Term Fiscal Framework—MTFF) which is the basis for medium-term budgeting. The components of the MTFF include basic macroeconomic assumptions, the budget realization, and fiscal sustainability. This study uses a comparative method, both structure comparisons and target-realization deviations. The structure comparison refers to the definition of the OECD, while the target and fiscal realization use a data comparison of the RPJMN/RKP, KEM PPKF, APBN, and LKPP. The result exhibits the economic growth and poverty rate on average have the highest deviation for macro assumptions assessment. On the fiscal side, the deviation of the budget deficit is decreasing steadily. To improve accuracy, it is necessary to increase coordination and harmonization in the mid-term policy making.</em></p> 2020-12-10T13:46:56+00:00 ##submission.copyrightStatement##