Penulis Lainnya

Muhammad Rafi Bakri


OECD Accession Forces Indonesia's Hand on Integrity - East Asia Forum


14 Januari 2025 / https://eastasiaforum.org/2024/05/29/oecd-accession-forces-indonesias-hand-on-integrity/ 29 Mei 2024

Indonesia must overcome numerous challenges to successfully join the Organisation for Economic Cooperation and Development (OECD), including improving accountability, transparency and governance standards. To reach the OECD"s rigorous standards, Indonesia"s government must ensure public sector independence, fight corruption across all sectors, implement digitisation measures to enhance transparency and promote active citizen participation.
2024_ART_PP_Muhammad_Rafi_Bakri_09.pdf


Pembangunan IKN Tahap I Hampir Rampung, Selanjutnya?


10 September 2024 / Kompas.com 15 Mei 2024

Indonesia sedang melakukan proses pemindahan ibu kota negara Tahap I dari Jakarta ke Nusantara. Tahapan pertama diproyeksikan selesai di triwulan akhir 2024 seiring berakhirnya era kepemimpinan Jokowi. Tahap I merupakan tahapan penting karena pembangunan infrastruktur dasar dilakukan. Kesuksesan dari proyek pemindahan ibu kota ke depan sangat bergantung dari tahap ini. Infrastruktur dasar yang utama selesai dibangun dan beroperasi dalam Tahap I mencakup infrastruktur penyediaan air minum, ketenagalistrikan, teknologi informasi dan komunikasi, pengelolaan persampahan, dan air limbah untuk penduduk pionir.
2024_ART_PP_Muhammad_Rafi_Bakri_08.pdf


“Student Loan” : Katalis Kerugian di Dunia Pendidikan?


09 September 2024 / Kompas.com, 22 Mei 2024

Peraturan Menteri Pendidikan, Kebudayaan, Riset, dn Teknologi Nomor 2 Tahun 2024 berpotensi memicu kenaikan Uang Kuliah Tunggal (UKT) dan iuran Pengembangan Institusi (IPI). Universitas dapat menetapkan Biaya Kuliah Tunggal (BKT) berdasarkan formulasi tertentu yang dipengaruhi berbagai komponen seperti akreditasi, capaian standar nasional, dan indeks kemahalan wilayah. BKT kemudian digunakan untuk menjadi dasar dalam perhitungan UKT yang akan dibebankan oleh mahasiswa.
2024_ART_PP_Muhammad_Rafi_Bakri_07.pdf


Accountability and fiscal transfer: The perfect duo for enhancing the regional economy


12 Juli 2024 / Jurnal Tata Kelola dan Akuntabilitas KeuanganNegara, Vol. 10, No. 1, 2024: 105-122

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia"s regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.
2024_ART_PP_Muhammad_Rafi_Bakri_06.pdf


Waspada Potensi Fraud pada Projek COP28


28 Februari 2024 / WARTA PEMERIKSA Edidi 12 Volume VI Desember 2023

Conference of The Parties ke-28 (COP 28), yang merumuskan berbagai kesepakatan, telah resmi ditutup pada 12 Desember 2023. COP 28 menghasilkan komitmen sebesar USD 85 miliar dari setiap negara yang terlibat untuk mendukung berbagai inisiatif. Pendanaan ini dialokasikan untuk penerapan sumber energi terbarukan, memberikan bantuan keuangan kepada negara-negara kurang berkembang, mendukung negara-negara yang terkena dampak kerugian dan kerusakan, dan banyak lagi. Tingkat korupsi yang tinggi dan defisiensi sistem keuangan merupakan kondisi mematikan yang dihadapi negara-negara berkembang, dan hal hal tersebut tentunya akan menghambat pencapaian tujuan COP28
2023_ART_PP_Muhammad_Rafi_Bakri_05.pdf


In What Ways does BPK Assist Indonesia in Attaining SDG 2?


15 Februari 2024 / ASOSAI Journal October 2023 Hal. 22-29.

BPK audited the efficacy of the Ministry of Agriculture"s program to increase the production, processing, and marketing of horticultural commodities from 2014 to 2017.West Nusa Tenggara, East Nusa Tenggara, Java, Sulawesi, Lampung, and East Kalimantan were all subject to audits. The objective of the audit is to assess the program"s efficacy in encouraging price stability and diminishing Indonesian imports of horticultural products. In the coming years, lower import reliance and price stability will contribute to an increase in Indonesia"s food security.
2023_ART_PP_Muhammad_Rafi_Bakri_04.pdf


UU HKPD sebagai mesin bagi Pemerintah Daerah untuk Berakselerasi


18 Januari 2024 / WARTA PEMERIKSA Edisi 2 Volume VI Februari 2023 Hal. 52-54.

UU HKPD berfokus pada pengurangan biaya administratif dari pemungutan pajak dan optimalisasi dari pemungutan itu sendiri. dengan peningkatan efektivitas dan efisiensi, maka local taxing power pemerintah daerah dapat meningkat. Selama 20 tahun, desentralisasi fiksal di Indonesia menunjukkan berbagai dampak positif bagi pemerintah daerah maupun perekonomian secara nasional. Hal ini ditunjukkan dengan Indeks Theil Indonesia yang mengalami penurunan dari 0,332 (2016) menjadi 0,230 (2020). Indeks Theil menunjukkan tingkat ketimpangan suatu negara. Semakin rendah berarti tingkat ketimpangan pendapatan antar daerah di negara tersebut semakin sedikit. Hal positif lainnya adalah dengan meningkatnya penerimaan pajak daerah terhadap Produk Domestik Regional Bruto (PDRB) dari 1,35 (2016) menjadi 1,42 (2019). Selain itu, pengelolaan administrasi keuangan juga semakin membaik dengan pemerolehan opini WTP yang semakin banyak.
2023_ART_PP_Muhammad_Rafi_Bakri_03.pdf


The Role of the SAI of Indonesia in Exterminating the Proliferation of Plastics


08 Maret 2023 / Asian journal of government audit, Hal. 46 - 56.

Plastic is everywhere. It has many good attributes, but the problem of plastic waste, especially single-use plastics, is rapidly becoming a key concern globally. In addition, the COVID- 19 pandemic has further increased the amount of single-use plastic waste worldwide. The INTOSAI Working Group on Environmental Audit (WGEA) adopted this topic into its 2020-2022 Work Plan. In addition, a report by the United Nations in 2020 found that “the global material footprint grew from 73.2 billion metric tons (mt) in 2010 to 85.9 billion mt in 2017, involving an increase of 17.4 percent.” Increasing population, urbanization, modern lifestyles, human development, and well-being are the biggest drivers of consumerism and economic growth in contemporary times. However, unsustainable consumption, production patterns, and increasing waste and emissions have contributed to various environmental problems. One of these concerns is the sustainable consumption and production of plastic products and the mismanagement of waste.
2022_ART_PP_Muhammad_Rafi_Bakri_02.pdf


Asian journal of government audit


07 Maret 2023 / HaL 111-124

Carbon gas emissions is a problem throughout the world, including Indonesia. Various ministries are coordinating with one another to overcome this. To ensure the achievement of the target, BPK conducts performance audits on the executing ministry. This research is a qualitative research using semi-structured interviews and content analysis methods. The researchers found that according to the results of BPK's audit, the activities carried out to reduce carbon gas emissions still need to be improved. This has caused many activities not meeting their targets.
2022_ART_PP_Muhammad_Rafi_Bakri_01.pdf