Jurnal Manajemen Perbendaharaan

Evaluating Government Spending on Climate Change Mitigation: Effects on Deforestation and Carbon Emissions in Kalimantan, Indonesia

Erik Setiawan — 2025-06-26

This study examines the impact of central and local government spending on deforestation and carbon emissions in Kalimantan, a region where emissions are predominantly driven by forest-related activities and fossil fuel consumption. Utilizing a panel data regression analysis from 2016 to 2022, the research considers central government spending and regional transfers as independent variables, with deforestation and carbon emissions as dependent variables, and controls for regional area, gross regional domestic product, and COVID-19 effects. The findings indicate that increased central government expenditure correlates with reduced deforestation, whereas local government spending shows no significant impact on deforestation. Additionally, central government spending is associated with higher carbon emissions, while regional transfers do not significantly affect carbon emissions. Efficiency analysis reveals that East Kalimantan is the most efficient province in reducing deforestation and carbon emissions, while Central, West, and North Kalimantan are the least efficient. The study suggests that budget refocusing is essential for more precise targeting to effectively reduce deforestation and carbon emissions. Furthermore, it highlights the necessity for enhanced coordination between central and local governments, particularly in Central, West, and North Kalimantan, to address climate change issues comprehensively. This research contributes to our understanding of the fiscal dynamics of environmental policy in Indonesia and provides insights for optimizing government spending to mitigate the impacts of climate change.

Perkembangan Akuntansi Akrual pada Sektor Publik: Analisis Bibliometrik

Hamdan Adhymaz Pratama — 2025-06-26

This study aims to analyze the development of scientific publication data on the theme of accrual accounting in the public sector from the Scopus database. The results of this study can be utilized for mapping the writing of additional articles on similar topics based on title, abstract and keyword analysis. The approach, utilising bibliometric analysis with the Biblioshiny application, was employed to analyse 262 articles collected from 97 journals spanning the period from 2005 to 2023. Journals with high impact and the most productive authors on this topic were identified. Based on the analysis results, the Public Money and Management Journal (Q2) publishes the most articles on this theme. Irvine Lapsley's article is one of the most influential publications, with a total of 161 citations. The dominant research areas include accrual accounting management, accounting policy implementation and its impact on transparency and accountability. Recommendations for further research include a more in-depth exploration of the impact of accrual accounting on the efficiency of public sector financial management and a comparative analysis of public accounting policies.

Analisis Determinan Kesehatan Keuangan BUMN Karya di Indonesia

Tyas Ayu Prasanti — 2025-06-26

In order to enhance competitiveness, the government focuses on infrastructure development by encouraging the participation of Construction Sector State-Owned Enterprises (SOEs). These state-owned enterprises are assigned tasks by the government, despite capital constraints, which have the potential to cause financial distress. This study employs ordinal logistic regression using the Partial Proportional Odds Model approach to identify factors influencing the financial health of Construction Sector SOEs. The analysis results indicate that financial performance, company size, and additional State Capital Injection (PMN) received by each Construction Sector SOEs significantly affect the company's financial health. This finding reaffirms the important role of the State Budget (APBN) through PMN, as a fiscal policy instrument in supporting the assignment of Construction Sector SOEs and maintaining the financial stability of strategic state-owned corporations.

Penggunaan Benford’s Law dalam Menemukan Red Flag: Potensi Fraud pada Pengeluaran Pemerintah Daerah

Nabila Qurota Annisa — 2025-06-26

Auditors frequently recognize transactions in financial statements that are suspected of having the potential to facilitate fraud. This study seeks to examine all indicators of red flags in the implementation of Indonesian regional government expenditures, including Personnel Expenditures (51), Goods & Services Expenditures (52), and Capital Expenditures (53). This study analyzes 22,329 transaction records from a regional government in 2023, subsequently evaluated by Benford's Law. The test results indicate that transactions nearing a specific threshold exhibit a higher likelihood of being fraudulent compared to others. Moreover, there exists a risk of fraud in transactions characterized by low nominal values yet high frequency of occurrence. Auditors may utilize these red flags as a basis for additional examination.

Peran Strategis Belanja Perjalanan Dinas dalam Mendorong Perekonomian Sektor Pariwisata: Analisis Data Panel di Indonesia

Aln Pujo Priambodo — 2025-06-26

Indonesia's tourism sector holds substantial potential for driving community-level economic development. Within this sector, the accommodation and food and beverage services are among the primary beneficiaries of government travel expenditures. Nevertheless, such expenditures are often perceived merely as operational or supporting activities with limited macroeconomic implications. Therefore, this study aims to examine the effect of government travel spending on the economy, particularly in the tourism sector. The impact is measured by using the best panel regression model among Fixed Effect, Random Effect, Pooled OLS, First Difference, Between OLS, and Fama-MacBeth models. The Between OLS estimation emerged as the best-fitting model, revealing that government travel spending significantly contributes to tourism sector growth, with an estimated increase of 0.64 points for each additional spending. Additionally, other independent variables—such as the human development index, foreign direct investment, and domestic direct investment—also positively contribute to the RGDP in the accommodation and food and beverage sector.