Vol. 18 No. 1 (2025): Jurnal BPPK
No. 1 2025 Badan Pendidikan dan Pelatihan Keuangan
- Volume
- 18
- Nomor
- 1
- Tahun
- 2025
- DOI
- 10.48108/jurnalbppk.v18i1
Artikel (5)
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Articles
E-KATALOG VERSI 6 SEBAGAI KATALISATOR INTEGRASI PENGADAAN DAN PEMBAYARAN UNTUK MENDORONG EFISIENSI DAN TRANSPARANSI TATA KELOLA KEUANGAN NEGARA
Wilis Aji Sabdono (Kementerian Keuangan), Cris Kuntadi (Universitas Bhayangkara Jakarta Raya), R. Luki Karunia (Politeknik STIA LAN Jakarta)
Hlm. 1-10 doi:10.48108/jurnalbppk.v18i1.924
Abstrak
Transformasi digital dalam sistem pengadaan barang dan jasa pemerintah menjadi pilar penting dalam mewujudkan tata kelola keuangan negara yang efisien dan transparan. E-Katalog Versi 6, yang dikembangkan oleh LKPP, hadir sebagai inovasi strategis yang mengintegrasikan proses pengadaan dan pembayaran secara digital, real-time, dan terdokumentasi. Artikel ini bertujuan untuk menganalisis peran E-Katalog Versi 6 sebagai katalisator dalam integrasi pengadaan dan pembayaran, serta dampaknya terhadap efisiensi birokrasi, percepatan realisasi anggaran, peningkatan transparansi, dan penguatan akuntabilitas publik. Melalui pendekatan kualitatif-deskriptif berbasis studi pustaka dan analisis kebijakan, temuan menunjukkan bahwa E-Katalog Versi 6 mampu mengeliminasi duplikasi proses, menurunkan biaya transaksi, serta menciptakan audit trail digital yang memperkuat pengawasan internal dan eksternal. Sistem ini juga mendukung keterbukaan data dan mendorong partisipasi publik dalam pengawasan anggaran, sesuai dengan prinsip good governance dan sistem pemerintahan berbasis elektronik.
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Articles
DILEMA PENGENAAN PAJAK ATAS TAMBANG INKONVENSIONAL TIMAH BUKAN PEMEGANG IZIN TAMBANG (TAMBANG ILEGAL)
Hendri Sopian (Universitas Terbuka)
Hlm. 11-23 doi:10.48108/jurnalbppk.v18i1.851
Abstrak
The imposition of a tax on unconventional timber mining activity has become a dilemma. On the one hand, the principle tax on any economic additions in any form (whether legal or illegal) is the object of income tax (Pasal 4 UU PPh). On the other hand, when taxes are levied on income of a 'harmful' nature, the state is deemed to 'approve' the criminal act. This research uses both qualitative and quantitative methods. The qualitative method is aimed at finding out the tax treatment in the field for licensees and non-mining license holders referring to regulation PMK 34/PMK.010/2017 and to find out whether the collection of tax on ‘harmful’ income exempts the perpetrators from criminal liability. The quantitative method uses numerical simulation with the aim of determining the impact of state acceptance of tax treatment differences for licensees and non-licensees. There is tax discrimination in the PMK-34/2017 which is not in line with the equality before the law. When revised, it will create fair taxation, increase the number of compulsory taxes registered due to a complete tax database, increase acceptance and provide legal certainty for all parties. The dualism of different law enforcement between administrative/fiscal law and criminal law has worked in synergy in preserving the wealth of a country whose goal is to prosperity for the whole of society.
Kata kunci: Timah, Tambang Inkonvensional, Izin Tambang, PPh 22, Penghasilan.
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Articles
CROSS-FUNCTION TRANSFER IMPLEMENTATION IN INDONESIAN MINISTRY OF FINANCE: KEY PERFORMANCE DRIVERS
Anies Said Basalamah (Leadership and Managerial Education and Training Center), Hasan Sadikin (Leadership and Managerial Education and Training Center), Virginia Dewi Iswandari (Secretariat of The Agency)
Hlm. 24-41 doi:10.48108/jurnalbppk.v18i1.905
Abstrak
This study aims to evaluate the effectiveness of the implementation of the cross-unit transfer policy across echelon I units within the Ministry of Finance (MoF) of the Republic of Indonesia, especially for administrative and supervisory positions. The methods used are descriptive and Structural Equation Modeling quantitative analysis to examine the relationships between person-organization fit (POF), perceived organizational support (POS), and adaptability on employee performance. The research indicates a significant positive effect of POF and adaptability on employee performance, and POS does not significantly contribute to performance improvement due to its insignificant effect. Open-ended responses revealed that employees faced some obstacles or challenges, although the number of those who reported facing challenges was lower than those who indicated no obstacles (28% compared to 31%). These challenges include a lack of initial training, the need for time to understand the tasks and work culture in the new unit, and not all employees being aware of the aims and benefits of the cross-function program. This study provides insights for the MoF to formulate more effective policies, such as the need for preparation or training program before implementing cross-function transfers, and emphasizing the alignment of values and adaptability skills of employees with their target units to maximize employee performance and ensure successful integration into new units.
Kata kunci: policy effectiveness, cross-unit transfers, cross-function, person-organization fit, organizational support, adaptability, employee performance
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Articles
PROGRAM PEMBANGUNAN KARAKTER APARATUR SIPIL NEGARA: STUDI KASUS PADA KEMENTERIAN KEUANGAN: STUDI KASUS PADA KEMENTERIAN KEUANGAN
Kusuma Aji Nugraha (Leadership and Managerial Education and Training Center), Elvira Andriyani (Leadership and Managerial Education and Training Center), Noven Kusuma Nugraheni (Leadership and Managerial Education and Training Center)
Hlm. 42-53 doi:10.48108/jurnalbppk.v18i1.952
Abstrak
Penelitian ini bertujuan untuk menganalisis efektivitas program pembangunan karakter bagi Aparatur Sipil Negara (ASN) di lingkungan Kementerian Keuangan, dengan fokus pada dua program utama, yaitu Orientasi Pembentukan Karakter bagi Calon Pegawai Negeri Sipil (CPNS) dan Pelatihan Penguatan Karakter bagi Talent Pejabat Pengawas. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam, Focus Group Discussion (FGD), serta studi dokumen. Responden penelitian meliputi peserta pelatihan, pengelola Sumber Daya Manusia (SDM) di unit eselon I, serta pembina SDM di lingkungan Kementerian Keuangan. Hasil penelitian menunjukkan bahwa program ini secara umum memberikan dampak positif bagi peserta, khususnya dalam hal kesiapan menghadapi dunia kerja dan pengembangan soft skill seperti kolaborasi, disiplin, serta penerapan nilai-nilai Kementerian Keuangan dan Core Values ASN BerAKHLAK. Namun demikian, terdapat beberapa tantangan seperti ketidakrelevanan sebagian materi militeristik, jadwal pelatihan yang terlalu padat, dan kurangnya penekanan pada praktik implementasi nilai-nilai yang diajarkan. Selain itu, hasil evaluasi menunjukkan adanya perubahan perilaku positif pada peserta setelah mengikuti program, meskipun masih diperlukan adanya monitoring dan penyempurnaan berkelanjutan. Penelitian ini merekomendasikan peningkatan kualitas materi, penyesuaian jadwal, serta penguatan dukungan dari pimpinan dan unit kerja dalam rangka keberhasilan jangka panjang program pembangunan karakter ASN di lingkungan Kementerian Keuangan.
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Articles
PERKEMBANGAN KAJIAN DANA DESA DI INDONESIA: ANALISIS BIBLIOMETRIK PADA DATABASE PUBLIKASI INTERNASIONAL BEREPUTASI
Azwar Azwar (Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar)
Abstrak
The goal of this study is to examine the evolution of village fund research as it has emerged in reputable international publications. The research employs a quantitative method of bibliometric analysis of the Scopus database from 2015 to 2024. The findings indicate fluctuating development trends of research with a tendency to increase over the study period. The most researchers are Wahyudi, S.; Achmad, T.; and Pamungkas, I.D. Additionally, the most referenced researchers in village fund studies are (1) Holipah, H., et al.; and (2) Lewis, B. D. The IOP Conference Series: Earth and Environmental Science identifed as a popular publication venue. Universitas Indonesia and Brawijaya University are the affiliations with the highest number of publications. Indonesia significantly dominates the list in terms of the authors' country of origin. Research topics such as indonesia, study, research, data, district, and so on are central to many studies. Topics such as fraud, accordance, competence, village owned enterprise, good village governance have the potential to be intriguing future research fields.
Kata kunci: dana desa, bibliometrik, publikasi, internasional, Scopus