https://ejournal.irpia.or.id/index.php/irpia-jurnal/issue/feed Irpia : Jurnal Ilmiah Riset dan Pengembangan 2024-10-18T15:01:12+00:00 Djoko Siswanto Muhartono djosimu@gmail.com Open Journal Systems Irpia : Jurnal Ilmiah Riset dan Pengembangan https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/257 Pengelolaan Anggaran Kemenko Pmk Ri Dalam Pelaksanaan Program Bantuan Sosial Tahun 2019-2020 2024-10-07T07:52:21+00:00 Fanema Gabrieli fanemagabrieli@gmail.com Ika Devi Pramudiana ika.devy@unitomo.ac.id <p><em>This study aims to analyze the budget management of the Coordinating Ministry for Human Development and Culture of the Republic of Indonesia (Kemenko PMK RI) in the implementation of social assistance programs during the years 2019-2020. The primary focus of this research is the evaluation of effectiveness, efficiency, and transparency in budget management based on the theory of public financial management. The results of the study indicate that although there have been improvements in several aspects, such as the efficient use of funds and inter-agency coordination, there remains room for improvement in terms of transparency and evaluation mechanisms. Better and more transparent budget management is necessary to ensure that social assistance can be targeted accurately and meet the needs of communities affected by the pandemic. The research recommendations include strengthening budget planning and allocation, optimizing the use of information technology for real-time monitoring, and enhancing evaluation mechanisms and feedback from beneficiaries. By implementing these recommendations, it is expected that the budget management by Kemenko PMK RI can become more effective, efficient, and transparent, thereby supporting the goal of developing a high-quality and competitive human resource as outlined in the RPJMN 2020- 2024.</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0). https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/258 Pengaruh Cost Control Dan Benchmarking Terhadap Financial Competitiveness Pengelolaan Keuangan Mind Id Tahun 2022 2024-10-09T10:35:37+00:00 Tohonan Evangelista Siagian tohonanganesha43@gmail.com Totok Minto Leksono totokminto.shmh@gmail.com <p><em>The aim of this research is to determine and analyze the influence of cost control and benchmarking on the financial competitiveness of the financial management of BUMN Holding the Indonesian Mining Industry, namely Mining Industry Indonesia (MIND ID), both partially and simultaneously in the period 2022. The research method used is a quantitative method with correlation regression approach. Next, the data was collected through a questionnaire and then tested through the classical assumption test and multiple linear tests. The research sample was 100 employee respondents who worked in the MIND ID finance sector using purposive sampling techniques. The research results show that cost control and benchmarking partially or simultaneously have a positive and significant effect on the financial competitiveness of financial management at MIND ID. The results of the hypothesis test are that cost control and benchmarking have a positive effect on financial competitiveness in financial management with a calculated f value </em><em>(25.725) &gt; f table (19) and an alpha of 5%. This research concludes that it is important to improve planning and efficiency in financial management in order to achieve the goals of the MIND ID organization and bring Indonesia to compete in the world mining market.</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0). https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/259 Dana Keistimewaan Daerah Istimewa Yogyakarta Dan Kontribusinya Untuk Masyarakat 2024-10-09T12:14:31+00:00 Christian Budimantoro maschrist86@gmail.com Supriyanto supriyanto@uwp.ac.id <p><em>Indonesia, as a country whose economy still depends on public sector financing, hopes that decentralization policies can significantly improve the welfare of its people. However, in reality, this expectation has not been widely met. This is seen in the Special Region of Yogyakarta (DIY), which has special authority in managing its administrative affairs. The Indonesian government enacted Constitution 13 of 2012 on the Special Privileges of DIY includes five areas: the Procedure for Filling Positions, Status, Duties, and Authority of the Governor and Vice Governor; Institutional Affairs; Cultural Affairs; Land Affairs; and Spatial Planning. . With the enactment of this law, it is expected that the DIY government can use it as a guideline or foundation in efforts to ensure the well-being of its citizens. However, this expectation has not yet been fully realized. This research aims to identify and explain the Special Autonomy Fund of DIY and its contribution to efforts to improve the welfare of the community. The type of research used is a qualitative approach. The method used for data collection employs observation techniques and document analysis.</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0). https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/260 Evaluasi Kinerja Manajemen Dan Keuangan Pemerintah Kota Surabaya Tahun Anggaran 2020 - 2022 2024-10-13T14:25:52+00:00 Riza Nur Madaniyah rizanm.klhk@gmail.com Suprapti Widiasih suprapti126@gmail.com <p><em>This research aims to provide an overview the financial performance of the City of Surabaya for the 2020 - 2022 budget year, so that the Surabaya City is expected to be able to increase and maximize local revenue and be able to immediately take preventative action if it experiences an economic crisis. This research uses quantitative descriptive methods. The data collection technique used was observation of the Surabaya City Regional Government Financial Report. The data used in this research is secondary data sourced from the Surabaya City Government Budget Realization Report for 2020 - 2022. The analytical technique used in this research is financial ratio analysis such as: the ratio of the effectiveness of regional original income, the ratio of regional financial independence, the ratio of the degree of fiscal decentralization, and the ratio of spending harmony. Based on the results of data processing and discussion, it shows that the financial performance of the Surabaya City Government for the 2020 - 2022 budget year when viewed from the Effectiveness Ratio of Local Own Revenue is 86.05% with the category ineffective, Then from the average of independence ratio is 152.37% and is in the delegative category, which means that the Surabaya City Government is not dependent on central government assistance funds, the average of Fiscal Decentralization ratio is 58.03%, which is in the very good category and the average Operational Expenditure Ratio was 82.68% while the Capital Expenditure Ratio was 20.97%.</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0). https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/261 Analisis Sistem Kolaborasi Lembaga Kemasyarakat Desa 2024-10-18T09:50:32+00:00 Ade Wahyuni Azhar adewahyuniazhar@utnd.ac.id Aqila Nasya Ramadhani adewahyuniazhar@utnd.ac.id <p><em>The internal collaboration of the Bulu Cina Village Government and the Lembaga Kemasyarakatan Desa (LKD) (LKD) has a positive impact on the progress of the welfare of the village community. The involvement of community actors and communities at the local level is a strategic step in the management of village funds to provide transparent and accountable effects, as mandated by the collaborative governance model so that the results of development become more beneficial to the people of Bulu Cina Village. This research uses a qualitative method. The technique of taking informants is carried out by snowball sampling while maintaining independence in expressing opinions. Data collection methods with in-depth interviews, observation and analysis of documents. Data analysis was carried out interactively, starting from data collection, data condensation, data display, and research conclusions that were drawn and combined with descriptive data display. The results of the study show that the collaborative process has not gone well, as can be seen from the election of LKD administrators is still based on the appointment of the Village Head and does not have representation from each hamlet. However, as time goes by, there has been an understanding between the government of Bulu Cina Village and the </em><em>Lembaga Kemasyarakatan Desa (LKD).</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0). https://ejournal.irpia.or.id/index.php/irpia-jurnal/article/view/262 Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless Di Masa Pandemi Covid-19 2024-10-18T14:45:51+00:00 Rama Wahyudi ramawdaws73@gmail.com Djoko Siswanto Muhartono djoko.siswanto@hangtuah.ac.id <p><em>In line with the increasing trend of state spending payments, the government uses a digital system to implement cashless payments. The digital system provides benefits in the effectiveness of state spending payments to the recipient of the payment and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to recipients of payments (suppliers) in the period 2019-2021. This study uses a qualitative method with literature study techniques and interviews with several sources. The results of this study indicate that the use of Digital Payment in non-cash payments is quite effective. However, there are still obstacles in system flexibility, mindset, and human resources so that the application has not been implemented optimally. To increase use, improvements to the Digipay application and ongoing socialization to MSMEs and expenditure treasurers are needed.</em></p> 2024-09-30T00:00:00+00:00 Copyright (c) 2024 Copyright (c) 2022 All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Author(s) retain copyrights under the licence of Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0).