scholarly journals Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango

2021 ◽  
Vol 2 (2) ◽  
pp. 123-135
Author(s):  
William Indra S. Mooduto ◽  
Abdul Wahab Podungge ◽  
Muliyani Mahmud
Keyword(s):  
Central Government ◽  
Financial Statements ◽  
Economic Recovery ◽  
Regional Government ◽  
Coverage Ratio ◽  
National Economic ◽  
General Revenue ◽  
Eligibility Requirements ◽  
Recovery Program ◽  
Economic Recovery Program

This study aims to assess the feasibility of regional national economic recovery loans (PEN) in Bone Bolango Regency, by analyzing 4 (four) indicators of eligibility requirements for granting Regional PEN Loans, namely (1) the area is affected by Covid 19; (2) have a Regional Economic Recovery program or activity that supports the National Economic Recovery program; (3) The remaining amount of the loan plus the amount of the loan to be withdrawn does not exceed 75 percent of the general revenue of the previous year's Regional Government Budget; (4) meet the ratio of regional financial capacity to repay regional loans of at least 2.5 percent.The first and second indicators were tested using desk study analysis. then the third and fourth indicators are tested by analyzing the financial statements of the Bone Bolango Regency in 2020 and calculating the Debt Service Coverage Ratio (DSCR) to assess the ability of the region to repay loans. The results showed that Bone Bolango Regency deserved a regional loan from the Central Government. This is because Bone Bolango fulfills 4 (four) loan requirements for the national economic recovery area.

scholarly journals Program Pemulihan Ekonomi Nasional Sebagai Kebijakan Penanggulangan Dampak Pandemi Covid-19 Pada Sektor UMKM

2021 ◽  
Vol 8 (2) ◽  
pp. 110-116
Author(s):  
Ratnawaty Marginingsih
Keyword(s):  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Recovery ◽  
Analysis Technique ◽  
National Economic ◽  
Qualitative Descriptive ◽  
The Government ◽  
Recovery Program ◽  
The Impact ◽  
Economic Recovery Program

Abstrak  Berbagai permasalahan yang terjadi pada UMKM terdampak pandemi cukup dirasakan oleh para pelaku usaha tersebut. Hal ini tentu saja berakibat pada penurunan keuntungan secara signifikan dikarenanakan tingkat produktivitas yang rendah. Langkah terkait pemulihan ekonomi, dalam hal ini pemerintah melalui kementrian keuangan membuat kebijakan luar biasa untuk memitigasi dampak covid-19 dan perlambatan ekonomi dengan membuat Program Pemulihan Ekonomi Nasional (PEN).  Metode penelitian yang digunakan dalam penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan Program Pemulihan Ekonomi Nasional (PEN) memiliki dampak positif bagi sektor UMKM pada masa pandemi covid-19 sebagai langkah kebijakan yang diambil oleh pemerintah untuk mendukung pemulihan perekonomian nasional khususnya sektor UMKM yang memiliki kontribusi cukup besar. Rekomendasi kebijkan penguatan UMKM tidak hanya pada masa pandemi tetapi juga pada masa pemulihan dan pasca pandemi sehingga percepatan pemulihan ekonomi nasional dapat mencapai kestabilannya. Kata Kunci: Program PEN, Kebijkan Pandemi, UMKM  Abstract - The various problems that occur in SMEs affected by the pandemic are quite felt by these business actors. This of course results in a significant reduction in profits due to low productivity levels. Steps related to economic recovery, in this case, the government through the ministry of finance, make extraordinary policies to mitigate the impact of covid-19 and the economic slowdown by creating the National Economic Recovery Program (PEN). The research method used in this paper is a qualitative descriptive analysis technique. The results of the study show that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Recommendations for strengthening MSME policies are not only during the pandemic but also during the recovery and post-pandemic period so that the acceleration of national economic recovery can achieve stability. Keywords: PEN Program, Pandemic Policy, MSME 

scholarly journals THE EFFECT OF THE NATIONAL ECONOMIC RECOVERY PROGRAM ON MSME PRODUCTIVITY DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol 10 (1) ◽  
pp. 103-120
Author(s):  
Khotim Fadhli ◽  
Zuni Miftakhur Rohmah
Keyword(s):  
Quantitative Research ◽  
Sampling Technique ◽  
Economic Recovery ◽  
Tax Incentive ◽  
National Economic ◽  
Increase Productivity ◽  
The Government ◽  
Recovery Program ◽  
Research Analysis ◽  
Economic Recovery Program

This study aims to analyze the effect of the national economic recovery program (PEN) in Indonesia in an effort to increase productivity for MSME actors due to the Covid-19 pandemic. The economic sector, which has also been affected by the Covid-19 pandemic, has resulted in many MSMEs experiencing a decline in turnover, even going bankrupt. So the government makes programs through the national economic recovery policy (PEN) to overcome the problems faced by MSMEs. This research is a quantitative research, with the population in the study are all MSMEs in the Gudo Manik-Manik Center, Jombang Regency, which then determined a sample of 73 respondents using the slovin formula. The sampling technique used was probability sampling with the random sampling method, because taking all the population, namely MSME Gudo Manik-Manik Center, had the same opportunity to become respondents. Data was taken using a questionnaire. The research analysis used is multiple linear regression using SPSS 26. The results of the study state that, the tax incentive which is an economic recovery program (PEN) has no effect on the productivity of MSMEs during the COVID-19 pandemic at the Manik-Manik Gudo Jombang Center. Meanwhile, loan restructuring, which is an economic recovery program (PEN) has a significant impact on MSME productivity during the Covid-19 pandemic at the Gudo Manik-Manik Center. Simultaneously, tax incentives and loan restructuring, which are part of the economic recovery program (PEN) have a significant influence on the productivity of MSMEs during the Covid-19 pandemic at the Gudo Manik-Manik Center, Jombang.

scholarly journals Review Review of National Economic Recovery Program in Indonesia

2021 ◽  
Vol 3 (1) ◽  
pp. 72-90
Author(s):  
Angling Nugroho Kemenangan ◽  
Lisno Setiawan
Keyword(s):  
Good Governance ◽  
Emergency Situation ◽  
Monitoring And Evaluation ◽  
Economic Recovery ◽  
Government Programs ◽  
National Economic ◽  
Data Coordination ◽  
Financial Impacts ◽  
Recovery Program ◽  
Economic Recovery Program

The escalation of Covid-19 and the sharp economic slowdown and tremendous disruption in various aspects of life, especially health, social, economic and financial impacts must be mitigated on the public welfare through extraordinary policies. The Covid-19 response and economic recovery program is an extremely important program designed in an atmosphere of emergency / urgency. Speed ​​is very important, but on the other hand, accountability, transparency and good governance principles should not be ignored. In the midst of an emergency situation in handling Covid-19, especially the PEN program, many government programs in their implementation require very fast, urgent and massive handling, which of course must be followed by strengthening good governance, through the application of the principles of prudence, accountability and transparency. The results of the review show that in the implementation of the PEN program there are problems with regulations, budget, data, coordination and technical implementation, monitoring and evaluation, and information technology. These constraints are related to one another. Based on references to evaluations of governments, institutions, and best practices in countries that have successfully implemented the program, the authors present solutions related to these problems.

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

scholarly journals Macroeconomic Policy Responses to COVID-19: A Case of Indonesia

SENTRALISASI ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 118
Author(s):  
Acwin Hendra Saputra ◽  
I Gede Agus Ariutama
Keyword(s):  
Economic Crisis ◽  
Economic Recovery ◽  
Legal Certainty ◽  
Domino Effect ◽  
Health Crisis ◽  
Policy Responses ◽  
National Economic ◽  
The Government ◽  
Recovery Program ◽  
The Impact

The health crisis triggered by the COVID-19 virus has spread to a multidimensional crisis and has a domino effect on the socio-economic and financial sectors. The economic crisis as the impact of the COVID-19 pandemic has become increasingly severe because it was accompanied by lockdown and physical distancing policies which resulted in decreasing productivity in the economy. The purpose of this research is to describe the structured efforts taken by the Government of Indonesia in dealing with the impact of the COVID-19 pandemic. The policy combination adopted by the Government of Indonesia is in the form of policies to issue a series of regulations providing legal certainty and flexibility while still highlighting the accountability. Refocusing and budget reallocation are also taken by the government to provide more flexible space for Ministries/Institutions to contribute to managing the impact of COVID-19. Another policy is the issuance of three stimulus packages and the launch of the National Economic Recovery Program (PEN).

scholarly journals MSMEs and Digitali in Covid-19

2021 ◽  
Author(s):  
Fidelia Rahayu Kencanasari
Keyword(s):  
Online Shopping ◽  
Economic Recovery ◽  
City Governments ◽  
The Public ◽  
Public Market ◽  
The People ◽  
Recovery Program ◽  
Economic Recovery Program

The number of MSMEs that are starting to grow very much in Indonesia, assisted by the sophistication of technology that is increasingly developing makes MSMEs very able to get the public market. The convenience that is obtained through online shopping is more felt by the people of Indonesia, making swords now starting to compete to collaborate with various existing platforms to keep getting customers and customers don't run to other stores. Digitalization has proven to be able to support the economic recovery program due to Covid-19, making the central, provincial, district and city governments including BUMN and BUMR carry out development and empowerment efforts for MSMEs in Indonesia.

scholarly journals IPTEKS SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DALAM PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Patrycia Marcellina Maria Tampemawa ◽  
Wulan D Kindangen
Keyword(s):  
Annual Report ◽  
Central Government ◽  
Good Governance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Report ◽  
North Sulawesi ◽  
Finance Department

The institute of Educational Quality Assurance is a government agency engaged in education, which aims to ensure that standards, norms, criteria and procedures set by the central government in accordance with the implementation of education in North Sulawesi. In this agency all the parts that have to be able to run well to realize good governance, one of which  the finance department whose job is to present financial statements. The application of accrual-based accounting in the central or regional government is supported by the existence of the SAIBA application, so that the presentation of financial statements, one of which is the financial report at LPMP, assisted by the application of SAIBA. Referring to PMK 270 / PMK.05 /2014 wherein it has been equipped with an Operational Report, Equity Change Report, where in the previous system only issued two types of reports, that is Budget Realization Report and Report form Balance Sheet. The financial statements must be appended with the  Financial Statement notes for annual report. Keyword: Financial statements, Accrual Basis, SAIBA

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