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All Journal Ilomata International Journal of Management Jurnal Pajak dan Keuangan Negara (PKN) Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Fuady, Muhammad Syahrul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENINGKATAN LITERASI KEUANGAN INSTANSI PEMERINTAH DALAM PEMBAYARAN DIGITAL MENGGUNAKAN KARTU KREDIT PEMERINTAH Akhmadi, Muhammad Heru; Claudia, Cindy; Wati, Erlita Nurma; Fuady, Muhammad Syahrul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.2172

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhadap peningkatan literasi keuangan instansi pemerintah di daerah Batam dan Karimun, Kepulauan Riau. Penggunaan KKP merupakan terobosan pembayaran belanja Negara secara non tunai. Penelitian ini menggunakan pendekatan analisis kualitatif untuk mengekplorasi penggunaan KKP. Pengolahan data menggunakan software ATLAS.ti sehingga menghasilkan network diagram, yang membantu menjelaskan hasil kodifikasi yang diolah dari hasil wawancara. Hasil penelitian menunjukkan bahwa penggunaan KKP dapat meningkatkan literasi keuangan instansi pemerintah khususnya dalam melaksanakan pembayaran belanja Negara. Proses internalisasi penggunaan KKP efektif menggunakan pendekatan role model sehingga menumbuhkan kepercayaan satuan kerja instansi pemerintah dalam menggunakan KKP. Meskipun demikian terdapat kendala internal dan eksternal yang dihadapi dalam penggunaan KKP, seperti keterbatasan Electronic Data Capture (EDC), keterlambatan penerbitan kartu, pengenaan biaya transaksi tambahan, dan ketidakpahaman dalam penggunaannya. Upaya penyelesaian permasalahan dalam penggunaan KKP dilakukan melalui sosialisasi, focus group discussion, konsultansi dan koordinasi dengan stakeholder.
The Concept of Government Treasurer: Indonesia Case Study Sumantri, Joko; Fuady, Muhammad Syahrul
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1037

Abstract

The determination of the functional position of treasurer which combines the duties of the treasurer with the Commitment-Making Officer (PPK) and Payment Instruction Signing Officer (PPSPM) has blurred the function of "comptable" as part of the duties of the CFO (Chief Financial Officer) and "ordonateur" as part of the duties of COO (Chief Operational Officer). This paper seeks to answer research questions about how the functional position of treasurer should be defined so that it is in accordance with the intent of the State Treasury Law, the nature of the position, the order of professional responsibilities, and the family of positions. So that the position of treasurer becomes more in line with best treasury management practices. This research was conducted in the realm of financial management of the Indonesian state budget. By using qualitative descriptive research methods, we found that: the nature of the treasurer's work is expertise and independence, has extensive knowledge in the field of state financial management, behaves professionally, according to the law is responsible to the CFO, and the treasurer's field of duties needs to be made broader so that larger workload. The implications of this research are that the position of treasurer is more in line with the intent of the state treasury law, the scope of his duties adopts best practice treasury management, the nature of the work is more focused, and his career development is not hampered.
Review Of Electricity Subsidies In Indonesia 2015-2020 Hanan, Naufal Noor; Fuady, Muhammad Syahrul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1760

Abstract

To meet the adequacy of electricity needs and help people's purchasing power, the government through the State Revenue and Expenditure Budget (APBN) provides cheap and affordable electricity services for certain segments of society every year. Electricity subsidies are assistance provided by the government to consumers in the form of electricity tariffs that are lower than their economic tariffs. The difference between the subsidized tariff and the economic tariff is borne by the Government, which is then paid to PT Perusahaan Listrik Negara (PT PLN Persero). This research will review the burden of subsidy spending that must be borne by the government and the journey of electricity subsidy reform on target. In addition, it will also review the role of electricity as an instrument in handling COVID-19 in 2020. Based on data on the realization of electricity subsidy spending for the last 5 years which have been audited (2015-2020), it can be seen that starting in 2015 there was a decline in spending as policy reforms began. more targeted electricity subsidies. However, since 2018 electricity subsidies have again increased due to one of the reasons for the increase in the cost of providing electricity (BPP) of electricity in FY 2018 compared to FY 2017 and a significant increase in the number of 450 VA customers. In 2020, an increase in electricity subsidies also occurred due to the electricity discount policy for certain groups of people and business entities as part of handling the impact of COVID-19.
The Concept of Government Treasurer: Indonesia Case Study Sumantri, Joko; Fuady, Muhammad Syahrul
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1037

Abstract

The determination of the functional position of treasurer which combines the duties of the treasurer with the Commitment-Making Officer (PPK) and Payment Instruction Signing Officer (PPSPM) has blurred the function of "comptable" as part of the duties of the CFO (Chief Financial Officer) and "ordonateur" as part of the duties of COO (Chief Operational Officer). This paper seeks to answer research questions about how the functional position of treasurer should be defined so that it is in accordance with the intent of the State Treasury Law, the nature of the position, the order of professional responsibilities, and the family of positions. So that the position of treasurer becomes more in line with best treasury management practices. This research was conducted in the realm of financial management of the Indonesian state budget. By using qualitative descriptive research methods, we found that: the nature of the treasurer's work is expertise and independence, has extensive knowledge in the field of state financial management, behaves professionally, according to the law is responsible to the CFO, and the treasurer's field of duties needs to be made broader so that larger workload. The implications of this research are that the position of treasurer is more in line with the intent of the state treasury law, the scope of his duties adopts best practice treasury management, the nature of the work is more focused, and his career development is not hampered.
Co-Authors Cindy Claudia, Cindy Hanan, Naufal Noor Joko Sumantri, Joko Muhammad Heru Akhmadi Nurdin, Khairunas Wati, Erlita Nurma