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INDONESIA
INFO ARTHA
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
Arjuna Subject : -
Articles 70 Documents
PEMBELAAN MELALUI PRINSIP-PRINSIP BUSINESS JUDGEMENT RULE BAGI DIREKSI BUMN PERSERO BILA TERJADI KERUGIAN Kusmono, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.203 KB) | DOI: 10.31092/jia.v3i0.36

Abstract

Limited company as a legal entity (rechtspersoon / legal person) is a Limited Liability Companywhose setting is subject to the realm of private law (Law No. 40 Year 2007 on Limited LiabilityCompanies, but its capital from the separated state wealth is subject to the legal sphere of public law -Law Number 17 Year 2003 on State Finance). Main objective of the State-owned Enterprise as LimitedCompany is doing business with the profit as final target. Business carries the risk of loss, meaning itdoes not always generate benefit. Problems arise when the business decisions taken by the board ofdirectors turn out to bring loss. The problems can be in the forms of the laws to regulate the State-ownedEnterprise, the concept of the separation of state assets, and, the accountability setting of the Board ofDirectors.One of the central government's objectives is to increase the common wealth. In order to fulfill thatobjective, the government needs to create economic growth through government capital at State-ownedEnterprise. Government equity participation to State-owned Enterprise can be performed by usinggovernment budget which is separated from national wealth on the basis of provision mechanism appliedat corporate regulations. The separated national wealth will be converted as State-owned Enterprisecapital when the fund has been deposited. In this case, the government is the share holder in which theshares are the national wealth.The defence of State-owned Enterprise Board of Directors when the company losses is applyinggood faith, duty of care, and duty of loyalty which is regulated through Law of Limited Company 95 No. 5
EVALUASI KESESUAIAN PELAKSANAAN PROBITY AUDIT PADA BPKP PUSAT DENGAN PEDOMAN PROBITY AUDIT PENGADAAN BARANG/JASA PEMERINTAH Usman, Fadlil
JURNAL INFO ARTHA Vol 1, No 1 (2017): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.655 KB) | DOI: 10.31092/jia.v1i1.17

Abstract

Probity audit is an independence assessment activity to ensure the goods/services procurement processes have been implemented consistently appropriate with the principle of upholding integrity, uprightness, honesty and fulfill certain occur legislation aimed for improving the accountability for the use of public sector fund. Probity audit is done in real time simultaneously with the goods/services procurement process. This study aims to evaluate the suitability of the implementation of probity audit conducted by BPKP Headquarter as agency that initiated the implementation of probity audit in Indonesia compared with the Probity audit Guidelines for Procurement of Goods/Services as criteria. The results of this study indicate that the implementation of probity audit conducted by BPKP Headquarter has been implemented adequately, but there are activities that do not fit the criteria, especially in the activities of the determination of the scope of the audit, the preparation of working papers and the follow-up monitoring of the audit results. Probity audit merupakan kegiatan penilaian (independen) untuk memastikan bahwa proses pengadaan barang/jasa telah dilaksanakan secara konsisten sesuai dengan prinsip penegakan integritas, kebenaran, kejujuran dan memenuhi ketentuan perundangan yang berlaku yang bertujuan meningkatkan akuntabilitas penggunaan dana sektor publik. Probity audit dilakukan secara real time yaitu bersamaan dengan pelaksanaan pengadaan barang/jasa. Penelitian ini bertujuan untuk melakukan evaluasi kesesuaian pelaksanaan probity audit yang dilakukan oleh BPKP Pusat selaku instansi yang menginisiasi pelaksanaan probity audit di Indonesia dibandingkan dengan kriteria berupa Pedoman Probity audit Pengadaan Barang/Jasa Pemerintah. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan probity audit yang dilakukan oleh BPKP Pusat sudah dilaksanakan secara memadai, namun masih terdapat hal yang belum sesuai dengan kriteria terutama dalam kegiatan penentuan ruang lingkup audit, penyusunan kertas kerja dan pemantauan terhadap tindak lanjut hasil audit.
ANALISIS ATAS KEMANDIRIAN PEMDA DALAM MENGELOLA KEUANGANNYA Nugroho, Prayudi
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.084 KB) | DOI: 10.31092/jia.v5i1.64

Abstract

This research aims at examining the Indonesia's local government autonomy in financial management. Based on 2006 – 2014 data, this research finding shows that autonomy ratio is still very low although there was increasing growth in local revenue. 
IDENTIFIKASI PERMASALAHAN FINANSIAL PADA JAMINAN SOSIAL KESEHATAN NASIONAL Mas'udin, Mas'udin
JURNAL INFO ARTHA Vol 1, No 2 (2017): NOVEMBER EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.656 KB) | DOI: 10.31092/jia.v1i2.142

Abstract

The national social health security program (JKN) is a government program that aims to provide social insurance of health care for all Indonesian people. Within three years of implementation, the JKN program has provided many benefits to the community. However, there is a financial problem indicated by the financial statements of social health insurance program, which is estimated experiencing financial distress. This study aims to identify financial problem of social health insurance program. The research used mix method that is quantitative and qualitative method with sequence explanatory design. Data is taken from Healthcare and Social Security Agency (BPJS) financial statement year 2014 - 2016, and analyzed using Altman (Z-Score) model and Zmijewski (X-Score) model. The result of the study shows that the social health security program has financial distress. Program jaminan kesehatan nasional (JKN) merupakan program Pemerintah yang bertujuan memberikan kepastian jaminan kesehatan yang menyeluruh bagi seluruh rakyat Indonesia. Dalam tiga tahun pelaksanaannya, program JKN telah memberikan banyak manfaat bagi masyarakat. Namun laporan keuangan program jaminan sosial kesehatan menunjukkan adanya permasalahan finansial, yang diduga mengalami financial distress. Penelitian ini bertujuan untuk mengidentifikasi permasalahan finansial program jaminan sosial kesehatan. Metode penelitian yang digunakan mix method, yaitu kuantitatif dan kualitatif dengan desain urutan pembuktian (sequential explanatory). Data bersumber dari laporan keuangan BPJS Kesehatan tahun 2014 s.d 2016, dan dianalisis menggunakan model Altman (Z-Score) dan model Zmijewski (X-Score). Hasil studi menunjukkan bahwa Program Jaminan Sosial Kesehatan mengalami financial distress.
SIMULASI PENGARUH TRANSAKSI ANTAR ENTITAS DALAM LAPORAN KEUANGAN PEMERINTAH PUSAT Subroto, Imam
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.263 KB) | DOI: 10.31092/jia.v5i1.55

Abstract

The Report of Budget Realization, The Report of Operational, Statement of Changes in Equity and Balance are the outputs of Accrual-based Institute Accounting System which are used by working units of Ministries/Central Government Institutions started in 2015. Transactions among entities resembles a balancing factor to make the Central Government Financial Statements so that the equity is not decreased or even minus. 
Agensifikasi Pengelolaan Dana Bergulir: Studi Kasus pada Badan Layanan Umum Pengelola Dana Bergulir Tahun 2009-2013 Wijaya, Nararia Sanggrama; Waluyo, Budi
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3964.816 KB) | DOI: 10.31092/jia.v2i1.106

Abstract

Agencification is widely usedasa kind ofpublic service reform aimed to achieving good governance. This concept is conducted in Indonesia through the implementation of Financial Management Pattern on Public Service Agency.This model emphasizes the applicationof financial flexibility, the principles of productivity, efficiency, and effectiveness. Several public service agencies implement it including fund management units. In this sector, the government has required the implementation of Financial Management Pattern Public Service Agency for government fund management units, especially for those a management of revolving fund.The purpose of this study isto describe a thorough and deep understanding around the agencification of five revolving fund management units and related factors influencing the distribution of this fund, from 2009 to 2013. It uses a quantitative approach to obtain sufficient evidence of those matters. Data and information obtained through study of documentation and a number of interviews. Furthermore, the data were analyzedusing Logical Framework Approach models.The analysis shows that the implementation of agencification for revolving fund in five revolving fund management units varies. This is in accordance with the characteristics, duties, and functions of each unit. The actual distribution of funds of those units is also diverse. P2H Center, the Government Investment Agency, as well as the Secretariat BPJT Funding Division has a poor distribution level, while the Centerfor Housing and LPDB KUMKM have a pretty good one.Low levels of revolving funds caused by several factors, including budgeting, regulation, credit risk, the external factors, and limitations of human resources.
ANALISIS TINGKAT KEMATANGAN SISTEM MANAJEMEN KEAMANAN INFORMASI DIREKTORAT JENDERAL PERBENDAHARAAN DIUKUR DENGAN MENGGUNAKAN INDEKS KEAMANAN INFORMASI (STUDI KASUS: APLIKASI SPAN) Syarif, Rifqi Akmal; Nugroho, Agung
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.907 KB) | DOI: 10.31092/jia.v4i4.46

Abstract

Implementation  of  Information  Security  Management  System  (ISMS)  is  one  of  the  internal control  measures  to  minimize  risk  and  information  security  threats  such  as  information  leakage, application malfunction, loss of data, and low performance of IT networks. Several incidents related to information security have already occurred in the implementation of Treasury  System and  the State Budget (SPAN) within the Directorate General of Treasury. Therefore, Directorat General of Treasury has made efforts to implement information security in accordance with Ministry of Finance Decree No. 479 / KMK.01 / 2010 on Policy and Management System Standards Information security. In this study, Index  KAMI  which  was  published  by  the  Directorate  of  Information  Security,  Ministry  of Communication and Information has been used to evaluate the maturity level of SPAN's information security. Six key areas examined in this study are the role and the importance of ICT, information security governance,  risk management,  information  security,  information  security  management  framework, management  of  information  assets,  technology  of  information  security.  The  results showed  that  the maturity level of SPAN implementation is still at Level II (basic framework implementation). Of the six key  areas  analyzed,  information  security  technology  scored  the  highest  (83%).  However, risk management still shows low score that need special attention from the Directorate General of Treasury.
EVALUASI PEMBELAJARAN MATA KULIAH SISTEM MONITORING DAN EVALUASI ANGGARAN DENGAN PENDEKATAN MODEL EVALUASI KUALITAS DAN OUTPUT PEMBELAJARAN (EKOP) Raharjo, Taufik
JURNAL INFO ARTHA Vol 2 (2016): Edisi Februari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.251 KB) | DOI: 10.31092/jia.v2i0.77

Abstract

The purpose of the study is to evaluate the learning subject of Budget Monitoring and Evaluation System with Quality Evaluation and Learning Output Model. Using 274 students of Diploma III Specialized in State Treasury, PKN STAN. This Study used evaluation method. In general, the process of learning was good. However, classroom climate, student attitude, and motivation toward learning needed to be improved. One of constraint was the lack of variety in learning method and practice. It was also less support from other learning resources and adequate media. 
TANTANGAN PENGINTEGRASIAN JAMINAN KESEHATAN DAERAH KE DALAM JAMINAN KESEHATAN NASIONAL UNTUK MEWUJUDKAN CAKUPAN PELAYANAN KESEHATAN UNIVERSAL Sriyani, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.43 KB) | DOI: 10.31092/jia.v3i0.40

Abstract

This study is to review the facts in the health care field, where WHO has agreed to achieve Universal Health Coverage (UHC) in 2014. UHC is a health system that ensures every citizen in the population has fair access to a qualified promotive, preventive, curative, and rehabilitative health care at reasonable costs. Universal coverage contains two core elements namely equitable access to qualified health services for every citizen, and the protection of financial risks when people use health services. Indonesia is currently in transition towards UHC. Law No. 40 Year 2004 about National Social Security System (UU SJSN)' has answered the basic principles of UHC by requiring every citizen to have access to comprehensive health services that are needed through pre-effort system. Then, the author will formulate solutions to these problems which can be seen as a recommendation for the implementation of health care development. Problem solving methods used in formulating solutions to problems are policy analysis using William Dunn and Abidin's theory, and the Fishbone Diagram. Based on the analysis, the author advises the need to arrange a formulation that meets the demands of integration of Jamkesda into JKN. Formulation of policies which have been directed towards the centralization of health financing through JKN program must be balanced by providing a flexible space for local governments to participate in decision making processes dynamically. This formulation is called Centralized Dynamic Integration policy formulation. 
PERFORMANCE ANALYSIS OF SHARIA AND CONVENTIONAL MUTUAL FUNDS DURING 2008 AND 2013 CRISIS PERIODS Yudanto, Ambang Aries
JURNAL INFO ARTHA Vol 1 (2016): Edisi Januari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.775 KB) | DOI: 10.31092/jia.v1i1.69

Abstract

This research has a purpose to analyze the performance of sharia and conventional mutual funds, particularly equity mutual funds in Indonesia during 2008 and 2013 crisis periods. Within 2008 crisis period, the data set comprises of 51 equity mutual funds in which 4 were sharia mutual funds while 47 others were conventional mutual funds. Moreover, within 2013 crisis period, the data set comprises of 110 equity mutual funds in which 12 were sharia mutual funds while 98 others were conventional mutual funds. To measure the mutual funds' performance, three methods were used, which are Sharpe, Treynor, and Jensen alpha methods. Furthermore, to test whether there is any performance difference between those two types of mutual funds, the author used Mann-Whitney U test. The results indicated that in the 2008 crisis period, the entire samples cannot really withstand from the crisis. In comparison, generally the conventional equity mutual funds managed to give a better performance than the sharia equity mutual funds. Moreover, there is no performance difference between sharia and conventional equity mutual funds. Meanwhile, in the 2013 crisis period showed a more diverse result. In comparison, generally the sharia equity mutual funds managed to develop its performance during this particular crisis period compare to the previous period. Apparently, there was a performance difference between those two types of mutual funds in the 2013 crisis.