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"ABSTRACTThe budget spending in the Regional Government Budget (APBD) is one of the indicators of the success of the regional development. DKI Jakarta Province APBD spending is seen to be sub optimal, with the average of 75.79% in the last 5 years (2012-2016), below the 95% target set out by the Minister of Finance. As such, a study is required to review why it happens and what factors need to be addressed to optimize the DKI Jakarta Province APBD spending. The previous study conducted to analyze the low spending in the Ministries/Institutions and Regional Government in general. This study is conducted to understand the sustainability of the budget spending and to identify the types of spending that might be the driver to optimize the DKI Jakarta Province APBD spending, enabling the province realized its development target and directly providing a desirable impact the public and the business world, increase their trust to the government and in turn will push the DKI Jakarta economic growth. This study uses Multidimensional Scaling (MDS) with a secondary data from The Regional Government Financial Report (LKPD) of DKI Jakarta Province for the year of 2012 to 2016 and the End of Term Accountability Report (LKPJ AMJ) of DKI Jakarta Province of the Year 2013 to 2017 (2016). The result of this study shows that the average DKI Jakarta Province APBD spending of the last five years (2012-2016) is 47.64 or fall under the category of less sustainable, whereas the spending items causing the unfavorable result are the social benefits, grants, land acquisitions and buildings and structures spending. As such, it is recommended that the DKI Jakarta Provincial Government establishes a more measurable policy on planning, budgeting and execution and to increase the competence of its apparatus."

"Fokus dari penelitian adalah membahas dan menganalisa pelaksanaan kebijakan Kerangka Pengeluaran Jangka Menengah dari sisi penerapan Baseline dan kaitannya dalam penyusunan Pagu Indikatif di Kementerian Keuangan, dengan cakupan analisa mencakup kewenangan-kewenangan dalam fungsi perencanaan dan penganggaran sebagaimana diamanatkan dalam Undang-Undang Nomor 17 tahun 2003 tentang Keuangan Negara dan Undang-Undang Nomor 25 tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional. Penelitian terkait pelaksanaan KPJM ini dititikberatkan pada tiga tahun terakhir yaitu tahun 2011 sampai dengan tahun 2013, mengingat pada tahun ini pendekatan baseline mulai diterapkan dalam kebijakan KPJM di Indonesia. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data-data diperoleh melalui wawancara secara mendalam. Hasil penelitian ini antara lain menyarankan perlunya reformulasi untuk perumusan angka KPJM serta koordinasi yang lebih baik antara Kementerian Keuangan dengan Kementerian PPN/Bappenas agar angka baseline yang dihasilkan dari KPJM dapat mendekati riil kebutuhan Kementerian/Lembaga.

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The focus of the research is to discuss and analyze the implementation of the Medium Term Expenditure Framework policy with baseline approach and the relation with Indicative Ceiling preparation in the Ministry of Finance, with the scope of the analysis includes the powers in the planning and budgeting functions as mandated by Law No. 17 of 2003 concerning State Finance and Law No. 25 of 2004 on National Development Planning System. Research related to the implementation of the MTEF is focused on the last three years that the year 2011 to 2013, considering that in the baseline approach was implemented in the MTEF policy in Indonesia. This research is a descriptive qualitative research design. The data obtained through in-depth interviews. Results of this study suggest the need for reformulation include figures for the formulation of MTEF and better coordination between the Ministry of Finance to the Ministry of Planning / Bappenas that baseline figure resulting from the MTEF can approach the real needs of Ministries/Institutions."

"Secara teoritis, besaran manfaat belanja pemerintah terhadap kinerja perekonomian daerah tidak hanya ditentukan oleh government size, melainkan juga dipengaruhi oleh ketepatan waktu. Lambat dan rendahnya realisasi belanja dapat menurunkan kualitas, efisiensi, dan besaran multiplier effect dari belanja daerah. Penelitian ini secara komprehensif menguji pengaruh dari penumpukan belanja daerah pada akhir tahun anggaran terhadap pertumbuhan ekonomi dan kesejahteraan masyarakat. Penelitian dilakukan pada 462 kabupaten/kota di Indonesia dalam periode Tahun 2016-2019. Melalui metode panel data dinamis system GMM, penelitian menemukan bahwa penumpukan belanja daerah dapat menurunkan pertumbuhan ekonomi dan kesejahteraan masyarakat secara signifikan.

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Based on the relevant theory, the effect of government expenditure on local economic performance depends not only on government size but also on its timeliness. Slow and back-loaded expenditure will reduce its impact on the economy. Through the system GMM method, this study comprehensively measures the effect of local spending behavior in the form of year-end spending spikes on local economic growth and public welfare. This study uses a new database that covers 462 districts in Indonesia, from 2016 to 2019. According to the estimation findings, year-end spending spikes can significantly slow down economic growth and reduce social welfare."

"Penelitian ini bertujuan untuk menginvestigasi pengaruh ESG Combined Score dan Environmental Expenditure terhadap nilai pasar perusahaan. Jumlah perusahaan 122 dengan total 1220 observasi pada perusahaan publik di Asia Timur: Jepang, Korea Selatan, Taiwan, Hong Kong, dan Cina selama periode 2013-2022. Pengolahan data dilakukan dengan menggunakan pendekatan data panel. Hasil penelitian tidak menemukan bukti cukup bahwa pengungkapan ESG Combined Score berpengaruh terhadap nilai perusahaan yang diukur dengan Tobin’s Q. Temuan yang sama juga berlaku atas Environmental Expenditure. Dengan demikian, penelitian ini menyimpulkan bahwa baik pengungkapan skor ESG maupun Environmental Expenditure tidak direspon positif oleh investor di Asia Timur: Jepang, Korea Selatan, Taiwan, Hong Kong, dan Cina.

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This research aims to investigate the influence of ESG Combined Score and Environmental Expenditure on company market value. The number of companies is 122 with a total of 1220 observations on public companies in East Asia: Japan, South Korea, Taiwan, Hong Kong and China during the 2013-2022 period. Data processing was carried out using a panel data approach. The research results did not find sufficient evidence that ESG Combined Score disclosure had an effect on company value as measured by Tobin's Q. The same findings also apply to Environmental Expenditure. Thus, this research concludes that neither the disclosure of ESG nor Environmental Expenditure scores was responded positively by investors in East Asia: Japan, South Korea, Taiwan, Hong Kong and China."

"Tesis ini berisi analisis mengenai kontribusi pengeluaran pemerintah daerah terhadap pertumbuhan ekonomi dan pembangunan manusia di Provinsi Banten pada periode 2002-2011.Secara teori, pengeluaran pemerintah merupakan salah satu instrumen kebijakan fiskal yang dapat menstimulasi perekonomian, sehingga berdampak positif terhadap pertumbuhan ekonomi. Namun demikian, berlawanan dengan teori, data empiris justru menunjukkan bahwa hubungan antara pengeluaran pemerintah dan pertumbuhan ekonomi tidak ada yang konsisten. Mengikuti Barro (1990), kontribusi pengeluaran yang produktif akan positif terhadap pertumbuhan ekonomi , dan sebaliknya untuk pengeluaran yang tidak produktif.Model dalam penelitian diadaptasi dari model Ramirez et.al (1998). Untuk mencapai tujuan penelitian, pada model dasar tersebut dilakukan sedikit modifikasi sehingga lebih fokus pada pengeluaran pemerintah daerah. Penelitian ini dilakukan dalam lingkup Provinsi Banten untuk tingkat kabupaten/kota dengan periode tahun penelitiannya adalah tahun 2002-2011. Data yang digunakan terdiri adalah data sekunder. Analisis dilakukan dengan menggunakan model ekonometrika data panel.Hasil penelitian menunjukan bahwa variabel belanja ekonomi dan belanja sosial pemerintah daerah berpengaruh positif terhadap pertumbuhan ekonomi dan pembangunan manusia. Sebaliknya, variabel belanja lainnya dari pemerintah daerah tidak signifikan berpengaruh terhadap pertumbuhan ekonomi dan pembangunan manusia. Variabel belanja lainnya adalah belanja untuk kegiatan rutinitas pemerintahan yang tidak terkait langsung dengan kesejahteraan masyarakat. Belanja jenis ini disinyalir rentan dengan mis-alokasi yang tercermin dari tidak diikutinya prinsip anggaran kinerja maupun akuntabilitas kebijakan anggaran, sehingga dapat dipahami bila tidak berpengaruh signifikan terhadap pertumbuhan ekonomi dan pembangunan manusia.

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This thesis contains an analysis of the contribution of local government expenditure on economic growth and human development in Banten province in the period 2002 ? 2011 . By the theory, government expenditure is one of the instruments of fiscal policy to stimulate the economy, which had a positive impact on economic growth. However, contrary to theory, empirical data show that the relationship between government expenditure and economic growth nothing consistent. Following Barro(1990), the contribution of productive expenditure will positively to economic growth, and vice versa for unproductive expenditure.

The model in this study was adapted from the Ramirez?s models et.al (1998). To achieve the research objectives, the basic model is slightly modified so that more focus on local government spending. This research was conducted within the scope of Banten province to the district period 2002 ? 2011. The data used is composed of secondary data. Analyses were performed using a panel data econometric model.

The results showed that the variables of economic expenditure and variables of social expenditure on government expenditure has a positive influence on economic growth and human development. In contrast, variables of other government expenditure does not significantly affect economic growth and human development. Variables of other expenditures are expenditures for routine government activities that are not directly related to the welfare of society. Expenditures of this type allegedly prone to miss-allocation and does not follow the principle sof good governance, so that it can be understood if no significant effect on economic growth and human development."

"Reformasi administrasi di Indonesia memicu serangkaian perubahan, salah satunya adalah penerapan sistem anggaran berbasis kinerja (Performance-based budgeting). Reformasi ini bertujuan menciptakan pengelolaan anggaran yang integritas, transparan, efisien, dan akuntabel untuk melayani kepentingan masyarakat. Penelitian ini berfokus pada Pemerintah Provinsi DKI Jakarta, sebagai salah satu daerah yang berhasil mengimplementasikan sistem anggaran berbasis kinerja di tingkat daerah. Tujuan penelitian adalah menganalisis proses reformasi. faktor-faktor yang mempengaruhi keberhasilan implementasi sistem anggaran tersebut, serta pembelajaran yang dapat diambil dari Pemerintah Provinsi DKI Jakarta melakukan proses reformasi tersebut. Pendekatan yang digunakan dalam penelitian adalah post-positivist, dengan teknik pengumpulan data melalui wawancara mendalam dan studi literatur, dengan analisis yang bersifat kualitatif. Terdapat 5 narasumber yang terdiri dari 4 pejabat di Badan Pengelolaan Keuangan Daerah (BPKD) DKI Jakarta dan 1 perwakilan dari Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (KemenPAN RB). Hasil penelitian menunjukkan bahwa pelaksanaan sistem anggaran berbasis kinerja melalui beberapa persiapan dan perbaikan hingga berhasil meraih catatan baik yang telah dicapai. Kondisi internal organisasi yang dianalisis menggunakan kerangka 7s Mckinsey juga telah menunjukan setiap arahan yang diberikan oleh pemerintah pusat dikembangkan dan dilaksanakan secara optimal sehingga mendorong pelaksanaan reformasi sistem anggaran. Sebagai pembelajaran dalam melakukan reformasi, seluruh elemen organisasi saling berhubungan dan dapat mempengaruhi keberhasilan organisasi dalam melakukan reformasi.

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Administrative reforms in Indonesia have triggered a series of changes, one of which is the implementation of performance-based budgeting. This reform aims to create budget management that is characterized by integrity, transparency, efficiency, and accountability to serve the public interest. This study focuses on the Provincial Government of DKI Jakarta, as one of the regions that has successfully implemented a performance-based budgeting system at the regional level. The objective of the research is to analyze the reform process, the factors influencing the successful implementation of the budgeting system, and the lessons that can be learned from the reform process undertaken by the Provincial Government of DKI Jakarta. The approach used in the research is post-positivist, with data collection techniques through in-depth interviews and literature studies, with qualitative analysis. There were five informants, consisting of four officials from the Regional Financial Management Agency (BPKD) of DKI Jakarta and one representative from the Ministry of Administrative and Bureaucratic Reform (KemenPAN RB). The results of the study indicate that the implementation of the performance-based budgeting system went through several preparations and improvements until it achieved commendable records. The internal conditions of the organization, analyzed using the McKinsey 7S framework, also showed that every directive from the central government was developed and implemented optimally, thereby driving the budget system reform. As a lesson in undertaking reforms, all elements of the organization are interconnected and can influence the organization's success in carrying out reforms."

"[Skripsi ini membahas efektivitas pemantauan dan evaluasi pelaksanaan anggaran pembangunan yang dilakukan Kementerian PPN Bappenas dan Kementerian Keuangan terhadap kinerja K.L. sebagai upaya meningkatkan kualitas perencanaan dan penganggaran. Penelitian ini menggunakan konsep sistem pemantauan dan evaluasi berkelanjutan yang dikemukakan Kusek Rist 2004. Penelitian ini dilakukan secara Post Positivis dengan desain deskriptif Berdasarkan hasil penelitian dapat disimpulkan bahwa pemantauan dan evaluasi yang dilakukan kedua lembaga tersebut belum berjalan seperti yang diharapkan yang dipengaruhi oleh kriteria kriteria berikut kurangnya koordinasi antar K.L. evaluator hasil pemantauan dan evaluasi yang tidak mendukung prinsip penganggaran berbasis kinerja hasil pemantauan dan evaluasi yang tidak ditindaklanjuti sistem yang sering bermasalah terbatasnya kualitas dan kuantitas SDM serta tidak adanya pemberian insentif.

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This thesis discussed about the effectiveness of monitoring and evaluation of budget implementation by the Ministry of National Development Planning and Ministry of Finance as an effort to improve the quality of planning and budgeting. This thesis uses the concept of sustainable monitoring and evaluation system by Kusek Rist 2004 Research is done in Post Positivist with a descriptive design. The results showed that monitoring and evaluation of both institutions has not gone as expected which is affected by the following criteria a lack of coordination between evaluator the results which does not support performance based budgeting the results which were not followed up the system which do not support the limited quality and quantity of human resources and the lack of incentives.; This thesis discussed about the effectiveness of monitoring and evaluation of budget implementation by the Ministry of National Development Planning and Ministry of Finance as an effort to improve the quality of planning and budgeting This thesis uses the concept of sustainable monitoring and evaluation system by Kusek Rist 2004 Research is done in Post Positivist with a descriptive design The results showed that monitoring and evaluation of both institutions has not gone as expected which is affected by the following criteria a lack of coordination between evaluator the results which does not support performance based budgeting the results which were not followed up the system which do not support the limited quality and quantity of human resources and the lack of incentives , This thesis discussed about the effectiveness of monitoring and evaluation of budget implementation by the Ministry of National Development Planning and Ministry of Finance as an effort to improve the quality of planning and budgeting This thesis uses the concept of sustainable monitoring and evaluation system by Kusek Rist 2004 Research is done in Post Positivist with a descriptive design The results showed that monitoring and evaluation of both institutions has not gone as expected which is affected by the following criteria a lack of coordination between evaluator the results which does not support performance based budgeting the results which were not followed up the system which do not support the limited quality and quantity of human resources and the lack of incentives ]"