This study measures the efficiency of public universities in the context of financial autonomy. The study explores 138 higher education in Indonesia with different levels of financial autonomy, including 12 fully autonomous, 52 semi-autonomous, and 74 non-autonomous universities. Using Data Envelopment Analysis and Analysis of Variance, the study revealed that more financial autonomy facilitates higher efficiency. In a similar vein, universities with higher efficiency scores are financially better than those with lower efficiency. We found that 3% of the universities are inefficient, due to the Covid-19 pandemic challenges. However, 23% of them experienced an increase in output while reducing their input. From this, we propose initiatives to develop financial autonomy for public universities.

To increase local tax revenues, the initial steps that need to be done by local governments is to estimate their local tax potential. By using the Stochastic Frontier Analysis (SFA) method, this study tries to: (1) estimates local tax potential from each region/city and answer the question (2) have each of the regions reached its maximum potential? The results of this study aim to provide an alternative model/method of calculating the local taxes potential for a local government. In addition, for the central government, the local tax potential figures will be used as the fiscal capacity component instead of revenues realization in General Allocation Fund (DAU) formulation. The results from the SFA method are: (1) from the 504 local governments, on average, the Actual Tax Ratio (TRA) is 0.37%, while the Potential Tax Ratio (TRP) is 0.48 %. So only about 73.31% of local tax potential can be collected by the local governments. (2) The majority of the top ten ranked local governments that have the largest TRP, are local governments with an urban character and tourist areas, with a TRA range between 1.48% to 6.72%, and a TRP between 1.78% to 7.66%. So that the local tax potential that has been collected is about 80%. (3) On the bottom rank regions that have the lowest TRP, 8 out of 10 local governments are located in Papua with TRA ranges between 0.01% to 0.06% and TRP between 0.02% to 0.11%. So that the local tax potential that has been collected is in the range of 32% to 83%.

Stakeholder satisfaction is an important issue in public services organized by the bureaucracy. This study aims to measure the satisfaction of budget revision services organized by the Directorate of Budget for Human Development and Culture, Directorate General of Budget. The analytical tools used consist of the Customer Satisfaction Index (CSI), Service Quality (Servqual), and Importance Performance Analysis (IPA). CSI analysis is intended to determine the level of customer satisfaction. Meanwhile, Servqual analysis to identify the importance of each service dimension. IPA identify the level of importance of each service attribute as well as priority improvements that must be made. Respondents consisted of 110 employees of the Planning Bureau of ministries/agencies. Based on CSI analysis, the level of satisfaction with budget revision services is 87.70% and is in the "Very Satisfactory" category. However, there are still dimensions and attributes of budget revision services that have a lower level of service (performance) value than the level of importance of partners (importance). Based on Servqual analysis, the dimension that gets the most attention is Reliability. Meanwhile, the attributes of budget revision services that still need to be improved are: responsiveness in answering questions related to the proposed budget revision; readiness to assist outside working hours on budget revision issues; providing personal assistance or contacting if there are problems.

This study discusses the effect of Bank Indonesia Certificates, Inflation, Exchange Rate, Government Revenue, and Government Expenditure to Yield Retail Sukuk SR008 using the Vector Auto Regression (VAR) – Vector Error Correction Model (VECM) method. The result of this study based on the VECM test results, it can be concluded that a significant variable that positively influences yield in the short term are Inflation and Government Revenue variable. In the short term, inflation and government revenue affect the yield requested by investors. The government will respond to inflation fluctuations by changing Bank Indonesia Certificates, and ultimately this will affect yield. Declining government revenue will cause an increase in the issuance of SBN, and this in the law of demand and supply will affect yield. While in the long term, the variables that significantly affect positively are the Bank Indonesia Certificates, Inflation, Government Revenue. As in the short term, inflation and government revenue affect yield in long term. Then the variable that affects negatively is the Government Expenditure. As in the short term, government spending in the long term also does not affect the SR008 yield. As in the short term, inflation and state income affect yield.

The economic development of a region/country is marked by development in various sectors and regions through private or public spending. In 2017, village fund (as one of government expenditure) has induced and supported sectors such as public administration, human health and social works, education, manufacturing industries and other service activities in any region. This study aims to analyze the impact of the 2017 village fund program realization on the Indonesian economy, such as the impact on final demand, household income, and employment coverage. The method used in this research is Inter-Regional Input Output (IRIO) analysis using the IRIO Indonesia Table in 2016 domestic transactions on producer prices classification 102 x 102 sectors (6 regions and 17 sectors). The results of this study show Indonesia's total domestic output in 2017 for the realization of the village fund budget of IDR 98 trillion. Meanwhile, Village Fund 2017 program stimulated a total salary increase of IDR 26.980 trillion or 648,132 additional workers or contributed to employment increase during 2017 as 13.12%. The results of the analysis of the output multiplier and the income multiplier show that, if we viewed in sectoral details, the electricity and gas sector and the manufacturing industry sector have more roles in increasing output compared to other sectors.

This study aims to compare the association of Indonesian’s government public health intervention in reducing the stunting prevalence. The intervention was started in 2018 in 100 districts and expanded in stages to cover 260 districts by 2020. This study adopts fixed effectmethod on regional-level 2018-2020 panel data on stunting prevalence, aggregate public health outcomes targeted under the intervention, and other regional characteristics. District’s stunting prevalence is used as a measure of the policy’s outcome while dummy of priority districts is used to measure priority effect from the interventions. The result indicates that both priority and non-priority districts experienced a declining stunting prevalence, but the reduction of prevalence in priority districts was 7.271% higher than the reduction that occurred in non-priority districts.

The Covid-19 pandemic has reduced regional income, thus impacting the implementation of several planned activities in 2020. The Central Government provides funding assistance in the form of Regional Loans for National Economic Recovery. The purpose of this articel is to determine the impact of 2020 Regional National Export Development Loans on Economic Recovery in the Regions, especially on employment. This study uses a combination method. The results of the study found that the 2020 Regional National Export Development Loan had a positive impact on regional economic recovery. Support for the increase in the average capital expenditure which fell by 2.33 times greater for the regions, projects financed from regional PEN loans have maximized the use of local labor to reduce unemployment due to the Covid-19 Pandemic.

Sukuk Negara is one of the sharia-based financing instruments issued by the government to meet the budget deficit. This study aims to identify priority issues in the development of Sukuk Negara to enhance the role of Sukuk Negara in supporting government infrastructure financing. From the results of data management using the Analytic Network Process (ANP) method, it is known that several priority problems include the issuance of Sukuk Negara financing limited to central government projects, the lack of quality and quantity of Islamic finance human resources compared to conventional finance, and the low interest in public investment in Islamic financial instruments. The priority of the solution is the need to make regulations that allow Sukuk Negara to finance PPP project financing schemes, increase innovation and quality of sukuk products so that they are able to achieve the set targets, and foster public investment interest. Thus, the strategy in supporting the government's infrastructure development is to increase the proportion of SBSN issuance, increase socialization and communication to the public, and diversify underlying assets.

The industrial revolution is a process of change in which human work in various fields is replaced by machines. Currently the world has entered the era of the industrial revolution 4.0 so that the process of producing goods or services is much more efficient than before. Therefore, since 2017 the Ministry of Industry has made a roadmap for the Implementation of Making Indonesia 4.0 to accelerate the development of the manufacturing industry in Indonesia. In the process of achieving this goal, Indonesia is one of the countries most affected by the COVID-19 pandemic which began in early 2020. The activity plans that have been prepared in the roadmap must be adjusted because most of their budget has been reallocated or refocused for handling the impact of the COVID-19 pandemic. -19, this study aims to determine the implementation of Making Indonesia 4.0 on the impact of the covid-19 pandemic in terms of policies and budget allocations. The method used is a literature study and descriptive analysis using quantitative and qualitative data types. Based on the results of the descriptive analysis, information was obtained that the 2020 budget allocation for the Implementation of Making Indonesia 4.0 included the refocusing of 63.4% of the initial ceiling. With this refocusing, it is necessary to reconstruct the national priority programs contained in the roadmap for the Implementation of Making Indonesia 4.0 and redesign. financing so that not all national programs use the state budget.

There is no specific regulation in input cost standard regarding the consumption costs of education and training activities causing a high variation in the allocation of unit costs in the consumption. This study aims to determine the need and urgency of special arrangements for education and training consumption costs. The study was conducted using a qualitative descriptive method with data sourced from budget work plans and interviews with several education and training units. The results showed that the unit compiles the allocation costs by referring to one meeting consumption unit as the highest limit. The unit requires special arrangements for training consumption costs. The recommendation from this study is that the regulation of consumption costs for training activities is given at a maximum of 80% of the unit cost of meeting consumption. This arrangement will answer the needs of the unit in making a cost reference, as an efficiency measure and establishing a similarity allocation.