Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) https://anggaran.e-journal.id/akurasi <p>Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)</p> en-US akurasidja@kemenkeu.go.id (Journal Manager DJA) marvelodestar7@gmail.com (Administrator) Fri, 02 Dec 2022 00:00:00 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 ANALISIS PERHITUNGAN POTENSI PAJAK DAERAH KABUPATEN/KOTA DENGAN METODA STOCHASTIC FRONTIER ANALYSIS (SFA) https://anggaran.e-journal.id/akurasi/article/view/173 <p><em>To increase local tax revenues, the initial steps that need to be done by local governments is to estimate their local tax potential. By using the Stochastic Frontier Analysis (SFA) method, this study tries to: (1) estimates local tax potential from each region/city and answer the question (2) have each of the regions reached its maximum potential? The results of this study aim to provide an alternative model/method of calculating the local taxes potential for a local government. In addition, for the central government, the local tax potential figures will be used as the fiscal capacity component instead of revenues realization in General Allocation Fund (DAU) formulation. The results from the SFA method are: (1) from the 504 local governments, on average, the Actual Tax Ratio (TRA) is 0.37%, while the Potential Tax Ratio (TRP) is 0.48 %. So only about 73.31% of local tax potential can be collected by the local governments. (2) The majority of the top ten ranked local governments that have the largest TRP, are local governments with an urban character and tourist areas, with a TRA range between 1.48% to 6.72%, and a TRP between 1.78% to 7.66%. So that the local tax potential that has been collected is about 80%. (3) On the bottom rank regions that have the lowest TRP, 8 out of 10 local governments are located in Papua with TRA ranges between 0.01% to 0.06% and TRP between 0.02% to 0.11%. So that the local tax potential that has been collected is in the range of 32% to 83%. </em></p> Arioma Bachtiar ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/173 Fri, 02 Dec 2022 07:39:15 +0000 EVALUASI TINGKAT KEPUASAN PELAYANAN REVISI ANGGARAN https://anggaran.e-journal.id/akurasi/article/view/174 <p><em>Stakeholder</em><em> satisfaction is an important issue in public services organized by the bureaucracy. This study aims to measure the satisfaction of budget revision services organized by the Directorate of Budget for Human Development and Culture, Directorate General of Budget. The analytical tools used consist of the Customer Satisfaction Index (CSI), Service Quality (Servqual), and Importance Performance Analysis (IPA). CSI analysis is intended to determine the level of customer satisfaction. Meanwhile, Servqual analysis to identify the importance of each service dimension. IPA identify the level of importance of each service attribute as well as priority improvements that must be made. Respondents consisted of 110 employees of the Planning Bureau of ministries/agencies. Based on CSI analysis, the level of satisfaction with budget revision services is 87.70% and is in the "Very Satisfactory" category. However, there are still dimensions and attributes of budget revision services that have a lower level of service (performance) value than the level of importance of partners (importance). Based on Servqual analysis, the dimension that gets the most attention is Reliability. Meanwhile, the attributes of budget revision services that still need to be improved are: responsiveness in answering questions related to the proposed budget revision; readiness to assist outside working hours on budget revision issues; providing personal assistance or contacting if there are problems.</em></p> Achmad Zunaidi, Nurdianti Komariyah, Aziz Wahyu Suprayitno ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/174 Fri, 02 Dec 2022 07:57:47 +0000 Efficiency of Public Universities: The Role of Financial Autonomy in the Pandemic Situation https://anggaran.e-journal.id/akurasi/article/view/179 <p><em>This study measures the efficiency of public universities in the context of financial autonomy. The study explores 138 higher education in Indonesia with different levels of financial autonomy, including 12 fully autonomous, 52 semi-autonomous, and 74 non-autonomous universities. Using Data Envelopment Analysis and Analysis of Variance, the study revealed that more financial autonomy facilitates higher efficiency. In a similar vein, universities with higher efficiency scores are financially better than those with lower efficiency. We found that 3% of the universities are inefficient, due to the Covid-19 pandemic challenges. However, 23% of them experienced an increase in output while reducing their input. From this, we propose initiatives to develop financial autonomy for public universities. </em></p> Yanuar Pribadi, Muhammad Heru Akhmadi, Irwanda Wisnu Wardhana ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/179 Fri, 02 Dec 2022 07:59:56 +0000 KUALITAS LAPORAN KEUANGAN DI INDONESIA: TRANSPARANSI INFORMASI KEUANGAN DAN KARAKATERISTIK PEMERINTAH DAERAH https://anggaran.e-journal.id/akurasi/article/view/180 <p>Kualitas laporan keuangan mencerminkan kesesuaian informasi keuangan yang disajikan oleh suatu entitas dengan standar akuntansi yang berlaku. Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam pengambilan keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh transparansi informasi keuangan, belanja modal, kesehatan keuangan dan ukuran pemerintah daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan pendekatan metode kuantitatif. Data penelitian diambil dari ikhtisar laporan keuangan pemerintah kabupaten/kota di Indonesia tahun 2016 sampai dengan tahun 2019. Data penelitian ini bersumber dari www.djpk.kemenkeu.go.id, <em>website</em> resmi pemerintah daerah, dan www.bpk.go.id. Berdasarkan <em>purposive sampling</em>, sampel penelitian ini berjumlah 349 observasi. Pengujian hipotesis penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Hasil pengujian menunjukkan bahwa transparansi informasi keuangan dan ukuran pemerintah daerah berpengaruh positif terhadap kualitas laporan keuangan. Penelitian ini juga menyimpulkan bahwa belanja modal dan kesehatan keuangan pemerintah daerah tidak bepengaruh terhadap kualitas laporan keuangan. Penelitian ini dapat digunakan oleh Badan Pemeriksa Keuangan dalam melakukan indikasi awal atas kualitas laporan keuangan pemerintah daerah.</p> Amrie Firmansyah, Muhamad Rizal Yuniar, Zef Arfiansyah ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/180 Fri, 02 Dec 2022 08:02:09 +0000 THE THE EFFECT OF BANK INDONESIA CERTIFICATES, INFLATION, EXCHANGE RATE, GOVERNMENT REVENUE AND GOVERNMENT EXPENDITURE TO YIELD RETAIL SUKUK https://anggaran.e-journal.id/akurasi/article/view/159 <p><em>This study discusses the effect of Bank Indonesia Certificates, Inflation, Exchange Rate, Government Revenue, and Government Expenditure to Yield Retail Sukuk SR008 using the Vector Auto Regression (VAR) – Vector Error Correction Model (VECM) method. The result of this study based on the VECM test results, it can be concluded that a significant variable that positively influences yield in the short term are Inflation and Government Revenue variable. In the short term, inflation and government revenue affect the yield requested by investors. The government will respond to inflation fluctuations by changing Bank Indonesia Certificates, and ultimately this will affect yield. Declining government revenue will cause an increase in the issuance of SBN, and this in the law of demand and supply will affect yield. While in the long term, the variables that significantly affect positively are the Bank Indonesia Certificates, Inflation, Government Revenue. As in the short term, inflation and government revenue affect yield in long term. Then the variable that affects negatively is the Government Expenditure. As in the short term, government spending in the long term also does not affect the SR008</em> <em>yield. As in the short term, inflation and state income affect yield.</em></p> Eri Hariyanto ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/159 Fri, 02 Dec 2022 08:04:22 +0000