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All Journal Jurnal Manajemen Keuangan Publik Jurnal Pendidikan Dasar SULUH: Jurnal Abdimas Ilomata International Journal of Management Ilomata International Journal of Management
Joko Sumantri, Joko
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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PENINGKATAN HASIL BELAJAR MATEMATIKA BANGUN DATAR MELALUI KEGIATAN PEMBUATAN MAINAN DARI KERTAS Sumantri, Joko; Mardiana, Mardiana
Jurnal Pendidikan Dasar Vol 2, No 1 (2014): Juni 2014
Publisher : STKIP Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.344 KB)

Abstract

ANALISIS FAKTOR KEPATUHAN BANK/POS PERSEPSI TERHADAP PELIMPAHAN PENERIMAAN NEGARA Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 2 No 1 (2018): Pengelolaan Keuangan Negara yang Sustainable
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v2i1.322

Abstract

The timeliness and accuracy of the amount in the transfer of state revenues affect the availability of funds in the State General Cash Account to finance state activities. Therefore, compliance with perception bank / post is very important considering that they play an important role in the state revenue process. Knowing the determinants of compliance with the transfer of state revenues by perception bank / post will be beneficial for the Directorate General of Treasury to accelerate the inflow of State Treasury. Whereas, for perception bank / post it will be beneficial in avoiding the imposition of late penalties. By using qualitative research methods, the results of research show that the network system, the use of technology, and the quality of human resources are three determinants of compliance with the transfer of state revenues by perception bank / post.  Ketepatan waktu dan ketepatan jumlah dalam pelimpahan penerimaan negara mempengaruhi ketersediaan dana di Rekening Kas Umum Negara untuk membiayai kegiatan negara. Oleh Karena itu, kepatuhan bank/pos persepsi sangat diperhatikan mengingat mereka memegang peranan penting dalam proses penerimaan negara. Mengetahui faktor-faktor penentu terhadap kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi akan bermanfaat bagi Direktorat Jenderal Perbendaharaan untuk mempercepat aliran masuk Kas Negara. Sedangkan, bagi Bank/Pos Persepsi akan bermanfaat dalam menghindari pengenaan denda keterlambatan. Dengan menggunakan metode penelitian kualitatif, diperoleh hasil penelitian yang menunjukan bahwa sistem jaringan, pemanfaatan teknologi, dan kualitas sumber daya manusia merupakan tiga faktor penentu kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi.
IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 1 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i1.502

Abstract

The study of e-cigarettes (vape) associated with excise is quite difficult to find in Indonesia. Thus, this study becomes important for the government in evaluating the application of vape liquid excise tax rules to make it fairer for businesses. By using a qualitative descriptive research method, this study obtained the findings that in the working area of KPPBC Type Madya Cukai Malang, the implementation of new regulations related to vape had increased the tobacco excise tax revenue by <1% of the total tobacco excise revenue in the Malang region. In Malang, the contribution of excise revenue from vape liquid is still relatively small to the overall excise tax revenue from tobacco products considering the quantity that is still not massive because it is a new product subject to excise. Although the socialization efforts related to this matter can be said to be successful, it is still needed a mechanism for channeling information for example through social networks so that the latest policies and regulations that are implemented can be implemented more effectively.
MONITORING SETORAN SATKER PENGGUNA DANA PENERIMAAN NEGARA BUKAN PAJAK Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 2 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i2.598

Abstract

Monitoring the transfer of money to the state treasury and the use of PNBP funds is needed so that the funds allocated are right on target according to the provisions. This study tries to determine the suitability of the implementation of the monitoring task of PNBP user satker deposits by the Regional Office of the Directorate General of Treasury with applicable regulations. Using the descriptive research method, it was found that the implementation of the monitoring task of PNBP user satker deposits in the Regional Office of the Directorate General of Treasury of West Java and DKI Jakarta was still different in their implementation. In addition, there is still a need to fulfill the needs and expand the authority of the Regional Office of the Directorate General of Treasury.
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.
Kolaborasi Mewujudkan Pencatatan Akuntansi Bumdesa Belitung Timur yang Lebih Baik Yasni, Raynal; Nugroho, Agung; Sumantri, Joko
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4141

Abstract

Pelatihan dan pendampingan penyusunan laporan keuangan untuk pengelola BUMDesa merupakan kegiatan pengabdian kepada masyarakat PKN STAN bersama dengan Dinas Sosial Pemberdayaan Masyarakat dan Desa Kabupaten Belitung Timur. Penyusunan laporan keuangan dilakukan dengan bantuan aplikasi akuntansi berbasis Ms Excel terotomasi hasil karya dosen PKN STAN. Metode kegiatan pengabdian ini dirancang untuk memudahkan pengelola BUMDesa yang tidak berlatar belakang akuntansi agar mudah menerima dan mempraktikan hasil belajarnya dengan berbagai aktifitas, seperti praktikum pembukuan secara langsung pada aplikasi dan diikuti kegiatan pendampingan pencatatan akuntansi. Berbagai kendala dalam pelaksanaan pembukuan ditemui di antaranya berupa bukti pendukung yang kurang lengkap, khususnya ketika terjadi transisi kepengurusan BUMDesa dan peralihan pencatatan keuangan BUMDesa dari basis kas ke akuntansi akrual. Sinergi dan kolaborasi dengan Penggerak Swadaya Masyarakat dan Pendamping Desa sangat penting dalam rangka mengakselerasi kompetensi para pengelola keuangan BUMDesa dan agar dapat menghasilkan informasi keuangan yang lebih baik. Hasil kegiatan pengabdian masyarakat saat ini masih mencapai hasil antara dimana proses kegiatan pendampingan masih terus berjalan hingga pengelola desa mampu secara mandiri menyusun laporan keuangan.
Pendampingan UMKM Kota Tangerang Untuk Pembukuan Bisnis Menggunakan SIAPIK Yasni, Raynal; Nugroho, Agung; Sumantri, Joko
SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i1.4148

Abstract

Tulisan ini bertujuan untuk memaparkan aktifitas pengabdian masyarakat bidang akuntansi serta menganalisis dan mengevaluasi penggunaan aplikasi SIAPIK sebagai perangkat lunak bantuan dalam melakukan pencatatan akuntansi pada UMKM di Kota Tangerang. Tim 6 sebagai bagian dari tim pengabdian kepada masyarakat PKN STAN menjalin kolaborasi dengan Pemerintah Kota Tangerang melalui Dinas Perindustrian, Perdagangan, Koperasi, Usaha Kecil, dan Menengah (Disindagkopukm) dan PT Pegadaian untuk mengembangkan kompetensi UMKM di Kota Tangerang dalam pembukuan keuangan. Kegiatan yang dilakukan dengan mekanisme pelatihan dan pendampingan pencatatan akuntansi menggunakan aplikasi SIAPIK memberikan kesempatan penerapan SIAPIK oleh para pelaku UMKM dari instalasi awal hingga operasionalisasinya untuk menghasilkan laporan keuangan standar. Interaksi langsung dengan pelaku UMKM ini juga memungkinan kami menyusun tulisan ini dengan pendekatan Participatory Action Research (PAR). Analisis menggunakan PAR dimungkinkan dengan tersedianya data percakapan diskusi via whatsapp group (WAG) yang dilakukan selama pendampingan. Hasil tulisan ini diharapkan dapat menjadi evaluasi kegiatan sejauh mana keandalan SIAPIK untuk pembukuan UMKM serta skill apa yang dibutuhkan oleh peserta untuk mengoperasikannya dengan baik.
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.
The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19 Akhmadi, Muhammad Heru; Sumardjoko, Imam; Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2568

Abstract

The GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery.
Co-Authors Fuady, Muhammad Syahrul Hartomo, Fadhil Muhammad Mardiana Mardiana Muhammad Heru Akhmadi Nugroho, Agung Raynal Yasni Sumardjoko, Imam