Category Archives: manajemen keuangan

bhn kuliah Manjemen Keuangan 2018 (lanjutan)

Bahan/materi perkuliahan Manajemen Keuangan semester V kelas B akan dilanjutkan dengan materi sbb : 7. Klasifikasi Biaya; 8. perusahaan manufaktur; 9. analisa BEP; 10. manajemen modal kerja; 11. time value of money; 12. capital budgeting. Selengkapnya materi kuliah Manajemen Keuangan dapat di unduh di sini :

bhn 7 Klasifikasi Biaya

bhn 8 perusahaan manufaktur

bhn 9 analisis BREAK EVEN POINT

bhn 10 manajemen modal kerja



bahan kuliah Manajemen Keuangan 2018

Materi perkuliahan ( MK Pilihan ) untuk mata kuliah Manajemen Keuangan ( 2 SKS ) semester 5 prodi Manajemen Administrasi kelas B. Untuk jadwal kuliah hari Kamis : Konsep Manajemen Keuangan; Tujuan Perusahaan & Tujuan Manajemen Keuangan; Analisa Laporan Keuangan; Analisa Rasio Keuangan; Konsep Nilai Waktu Uang; Manajemen Resiko. Selengkapnya materi kuliah Manajemen Keuangan dapat di unduh di sini   bhn 1 Konsep Manajemen Keuangan

bhn 2 Tujuan Perusahaan & Tujuan Manajemen Keuangan

bhn 3 analisa laporan keuangan

bhn 4 Analisa Rasio Keuangan

bhn 5 konsep-nilai-waktu-uang

bhn 6 Manajemen-Resiko

pengantar kuliah Ganjil 2018 Manaj. Keuangan

Pengantar kuliah Manajemen Keuangan (semester V) kelas B Manajemen Administrasi untuk perkuliahan hari Kamis sesi 3-4. Selengkapnya dapat di unduh di sini   SILABUS Manajemen Keuangan




Herwan Parwiyanto

Public Administration Science Department, the Faculty of Social & Political Science,

Universitas Sebelas Maret Surakarta, Indonesia.

Ir. Sutami 36th  A, Surakarta 57126 Telephone & Faximile (0271) 637358

e-mail : &


The policy implementation of Traditional Market e-Retribution program can be done in 3 activities; organization activity, interpretation activity, and application activity. In the organization activity, Department of Trade Surakarta City local government has done to determine the implementor, budget, and target group. Then, on the activities of interpretation there is a socialization activities internal and external dissemination. Next on applications phase, Department of Trade has set a process scheme, plot, and mechanisms in implementing the programme and in the granting of facilities and infrastructure in support of e-government market. However, the interpretation and the application haven’t optimal. Because there are still traders who less cooperative and on the use of tapping machine in operationally considered less optimal.

Keywords : e-Retribution, Policy Implementation, Smart City, Surakarta Department of Trade.


There is a Local Government programme of Surakarta City Government that create a city government situation free from corruption (bebas korupsi) and free from illegal money collected (bebas pungutan liar/pungli), in the same way to built Surakarta as a Smart City. One of Surakarta Local Government innovation to anticipate an illegal money collected and the support program Solo Smart City with launching Government new programme especially in Retribution Collection.

Surakarta Local Government has launched e-Retribution system in Traditional Market which goals to anticipate illegal money/fees collected that happened at traditional market retribution. Because, by using this electronic payment will give an alternative local retribution quickly, safety, effectively and efficient, transparent and accountable. Compared with manual retribution withdrawl, which is where the levy payment is less likely to oversee the payment of retribution. It may cause illegal money collected at traditional market.

Meanwhile, in 2016 the e-retribution system in Surakarta City Local Government has implemented at 4 (four) Traditional Market such as : Pasar Depok, Pasar Singosaren, Pasar Gilingan and Pasar Gede. These four market were chosen as the e-retribution pilot project in Surakarta, because of the readiness both administration, traders and technical implementation of e-retribution.

But in fact, in some market that have implemented e-retribution programme, there are still critics and complaints especially from traders. Many traders are complaining about the imposition of this e-retribution system. Before implementation of market e-retribution system, the payment retribution by traders go on smoothly use manual ticketing system in daily. But, after e-retribution have implemented, it turn out to create new problems. That is to make traders confused with the use of e-retribution system and traders also object because traders feel burdened with huge direct payment. In addition the subsequent problems made many of the traders on delinquent in electronic payment system.

By looking at the problems that occur, in this study will illustrate the implementation of e-retribution policy by the Surakarta Trade Service.  What the Surakarta trade service does in implementing e-retribution programme, considering the programme is done by the Department of Trade as a regulator of retribution at all traditional market which has been running for almost 2 (two) years.


Implementation Theories

Budi Winarno (2012 : 148-149) adapt the opinions among the experts on policy implementation, among others :

  1. Ripley and Franklin argue that implementation is what happens after the law established which gives the program authority, policy, benefit, or tangible output. The term implementation refers to a number of activities that follow a statement of intent on the programs objectives and desired outcomes by government officials.
  2. Grindle gives an opinion about implementation which is saying that in general, the task of implementation is to establish a relationship (linkage) which facilitates policy objectives can be realized as the impact of a government’s activity. Therefor, the task of implementation policy include the formation of “ policy delivery system “, where specific means designed and executed with the hope untill the desired hope.
  3. Van Meter and Van Horn are boundary of implementation policy as actions carried out by individuals or groups of government and private assistance to achieve the goals that have been set in previous policy decisions.

Implementation Process

The process of implementtion is here elaborated into the activities that have been carried out operations according to Jones in Widodo (2008:90), among other thing :

  1. Organization

Leeds the process of setting up and activities of the determination in the implementation policy. The activities of the organization consist of : Policy Implementor, Standart Operating Procedur (SOP), Resouces, and determination management of policy implementor. This Organizing activity is an effort set and resource reschedule, units and methods that leads to the effort of realizing in accordance with policy goals and objectives.

  1. Interpretation

Interpretation is the activity in which a policy outlining still abstract into policies that are more technical operational nature. Interpretatiopn is substantial explaination of a policy in a more operational language and easy to understand, so that the substance of policy can be implemented and accepted by the principals and target groups policy.

  1. Application

This aplication is activity in policy implementation process into reality based on the statutes of the already determined. The activity of the application here is the provision of the service, or other payments in accordance with the purposes and the means of existing policy.

In this research use implementation theory by Jones in Widodo (2008:90) to analyst the implementation policy of traditional market e-retribution at Surakarta local government.


This form of research is qualitative descriptive research, namely a study describing the circumstances or particular social phenomenon where limited research done in an attempt to uncover a problem, State or events as they are so only uncover facts. Descriptive research is trying to describe in detail against the social symptoms as intended in the problems observed, so it is only an explanation of the fact. (Susanto, 2006 : 16).

In this research, the researcher try to explain about Implementation of e-Retribution Traditional Market Program, that is with the data obtained like the words of the informans or documents that have more information than just a normal number. With this research, it is intended that the researcher can better describe, explain and explain in detail from the implementation of traditional market e-Retribution program by Surakarta City Trade Office.The location taken in this research is the Surakarta City Trade Service located in Surakarta City Hall and in the income section where this section is more detailed facing about the e-retribution program, also at 4 Traditional Market that have implemented e-retribution for example Pasar Depok, Pasar Gede, Pasar Gilingan and Pasar Singosaren. The four markets are the ones that have implemented the e-retribution program in Surakarta City since 2016


In the implementation of the e-retribution program of market services there are 3 activities that must be considered in the implementation those are : organization activity, interpretation activity, & application activity. For more details and detailed discussion of activities in the implementation of the policy of traditional market e-retribution program Surakarta:

  1. Organization

This organizational activity is an effort in establishing and reorganizing the resources, units and methods that lead to the realization of the program in accordance with the goals and objectives. Activities on organizational activities include:

  1. Implementator determination

The Trade Office coordinates with relevant parties in assisting with the implementation of traditional market e-retribution programs. As the following picture of the Government cooperation flow:


  1. Budget determination

From the results of the interview, it can be seen that the budget used to implement the e-retribution program is quite fulfilled due to financial assistance from the banks. The funding from the banks is in the form of infrastructure such as the procurement of tapping machine. Meanwhile, the existence of this e-retribution program can also have a good impact to the local government budget which can minimize the expenditure, particularly in Regional Income & Expenditure Budget (APBD Surakarta).

  1. Target Group determination

From the results obtained that the Target Group here is a mandatory retribution which should be able to run or implement the program e-retribution market. Payers who are in this market are only traders with SHP/Surat Hak Penempatan (Right of Placement Letter). Furthermore, from the results of interviews, there are benefits obtained by the target group (traders) of this program one of which is in order to make merchants likes to save, then understand the use of electronics where the current era is growing, and the payment of levies more transparency because traders will directly pay market levies to the Regional treasury using tapping machines.

The above information shows that it has done activities in organizational activities. Such activities take the form of implementing implementers in which the Trade Service wishes to make effectiveness in the withdrawal of user charges. Then optimize the budget given from the government in order to run this e-retribution program optimally. As well as in setting targets, which the Government wants to make the traders become independent in the payment of retribution so that they become fond of saving and understanding of the use of electronics.

  1. Interpretation

Local Government Surakarta imlpemented e-Retribution programme in traditional market with goals :

  1. Organizing the orderly administration of retribution management by electronic collection and electronic payment.
  2. Minimize the deviation of market retribution withdrawl.
  3. Efficincy in market service retribution management.
  4. Cultivate saving for traditional market traders.
  5. Building an awareness of traditional market traders to take responsibility for obligations.
  6. Realizing the Solo Smart City programme.

In conveying the intent and purpose of the traditional market e-retribution program. The following external and internal socialization has been provided by the Surakarta City Department of Trade :

  1. Internal Socialization

From the interviews obtained that the implementor already many who understand about the e-retribution program. Dinas Perdagangan Surakarta/Surakarta Department of Trade  has conducted socialization in advance to the implementor. Socialization is like holding a meeting with the parties concerned about the implementation of e-retribution program.

The implementors are required to guide traders who are having trouble using this new system. Understandably the implementer in this program aims to approach again to the traders, so the traders want to use the new retribution system that is e-retribution system.

  1. Eksternal Socialization

External socialization meant here is to provide services in the form of exposure of e-retribution program to the traders. From the results that can be that the Department of Trade has conducted socialization to the traders, but the socialization is done less than optimal. According to the informant that the socialization done to the traders should be done extraly because the traders, especially Traditional markets many who still do not understand and understand about the new retribution system.

  1. Application

In this application activity there are two activities, the first to see whether the mandatory retribution understand and implement the process or flow that has been designed by the Department of Trade Surakarta. Then, the second service provided in the provision of facilities and infrastructure in support of e-Levy market program. For more details, the following results can be:

  1. The merchant’s understanding of the e-Retribution Program.

From the results it can be that the Trade Service already has the provisions of the grooves, processes, and mechanisms that have been designed. But in practice, there are still traders who are less cooperative in implementing the e-retribution payment flow. Therefore, the implementation or assistance in providing the understanding given by the Department of Trade Surakarta or Bank is still lacking.

  1. Provision of facilities & infrastructure in support of e-Retribution program.

From the results it can be that in the provision of facilities such as tapping machine is still not operated properly or not optimal. Therefore, the machine in support of the program is also still often error. Therefore it is still necessary to optimize the facilities and the addition of facilities and infrastructure in support of the running of e-retribution program in the Traditional Market.

From the information above, either from the understanding or interviews obtained, it can be concluded that there are still traders who feel in the weight of the existence of this e-retribution system. Then, the facilities and infrastructure provided are still considered less and have not optimized it well.


Based on the discussion, it can be concluded that the implementation of market e-retribution program conducted by the Department of Trade on the Government of Surakarta has been applied. However, in its application there are still some activities that have not been optimal in its implementation such as interpretation activity on external socialization which still felt less in assisting traders. Then, the application activity is also still not optimal as in the procurement of facilities to support the running of the e-retribution program.

Based on the results of the above research, it can be seen that the Department of Trade has implemented the Traditional Market e-Retribution Program. Nevertheless, there are some suggestions that the researcher want to convey to the less cooperative traders can support the course of the program so that the program can run more optimal, among others:

  1. Dissemination externally should be done more continuous intesif be it from Office or Bank related parties.
  2. Optimalize the use of e-Retribution machine, so that problem that araised can be resolved. As well as provide additional means like the tapping machine at each corner of the market and installation of wifi to support the implementor in using Traditional Market e-Retribition aplication.


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Bambang Prakosa, Kesit. 2005. Pajak dan Retribusi Daerah. Jakarta : Salemba Empat

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Peraturan Daerah Kota Surakarta Nomor 9 Tahun 2011 tentang Retribusi Daerah

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Peraturan Daerah No. 5 Tahun 2016 Perubahan Atas Peraturan Daerah  Kota Surakarta Nomor 9 Tahun 2011 Tentang Retribusi Daerah

Perwali No. 14 Tahun 2016 Tentang Petunjuk Pelaksanaan Retribusi Pelayanan Pasar

Peraturan Presiden RI No. 112 Tahun 2007 Tentang Penataan Dan Pembinaan Pasar Tradisional, Pusat Perbelanjaan & Toko Modern

Republik  Indonesia, Peraturan Pemerintah No. 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah.

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Widodo, Joko. 2008. Analisis Kebijakan Publik.Yogyakarta : Balairung

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Internet resources :







bhn 13 & 14 manajemen keuangan MA2015 B

Bahan kuliah Manajemen Perbankan kelas B angkatan 2015 prodi Manajemen Administrasi untuk perkuliahan Hari Kamis, 14 Desember 2017 belajar secara mandiri. Pengampu sedang Tugas ke Politeknik Negeri Malang bersama Pengelola Prodi MA. Bahan kuliah selengkapnya dapat di unduh di sini   bhn 13 bursa KEUANGAN & suku BUNGA

dan   bhn 14 Penentuan Kurs Mata Uang

bhn 10 manajemen keuangan 2015 b

Bahan kuliah ke 10 Manajemen Keuangan kelas B angkatan 2015 MA tentang Manajemen Modal Kerja. Modal kerja adalah investasi perusahaan dalam harta jangka pendek yaitu kas, surat berharga jangka pendek, piutang, persediaan. Selengkapnya materi ke 10 dapat di unduh di sini   bhn 10 manajemen modal kerja

bhn 9 manajemen keuangan 2015 B

Bahan kuliah materi ke 9 tentang Analisis Break Even Point (BEP) dalam Manajemen Keuangan, kelas B angkatan 2015 kuliah tanggal 23 November 2017. Selengkapnya materi bahan ke 9 dapat diunduh di sini    bhn 9 analisis BREAK EVEN POINT

bhn 8 manajemen keuangan 2015 b

Bahan kuliah ke 8 manajemen keuangan semester V manajemen Administrasi,  tentang Perusahan Manufaktur, selengkapnya dapat di unduh di sini   bhn 8 perusahaan manufaktur

bhn 2 manajemen keuangan 2015B

bahan kuliah ke 2 manajemen keuangan ( 2 sks ) D.3 manajemen administrasi tentang tujuan manajemen keuangan, kuliah hari kamis 14 september 2017 kelas B ruang 3.1.11 gedung 3 fisip. selengkapnya dapat di unduh di sini    bhn 2 Tujuan Perusahaan & Tujuan Manajemen Keuangan

Stabilitas Nilai Mata Uang & Kebijakan Moneter Indonesia

Stabilitas Nilai Mata Uang & Kebijakan Moneter Indonesia

Selaku Bank sentral maka Bank Indonesia (BI) memiliki tujuan untuk mencapai & memelihara kestabilan nilai rupiah (UU No. 3 / 2004 pasal 7 tentang Bank Indonesia). Kestabilan nilai rupiah adalah kestabilan terhadap harga-harga barang  & jasa yang tercermin pada inflasi. Dalam pelaksanaannya, BI memiliki kewenangan melakukan kebijakan moneter melalui penetapan sasaran moneter (seperti uang beredar & suku bunga).

Sementara kebijakan moneter di terapkan dalam kerangka sebagai suatu Proses mengatur persediaan uang sebuah negara untuk mencapai tujuan tertentu; seperti menahan inflasi; (meningkatnya harga-harga secara umum dan terus-menerus berkaitan dengan mekanisme pasar). Kebijakan moneter pada dasarnya merupakan suatu kebijakan yang bertujuan untuk mencapai keseimbangan internal (pertumbuhan ekonomi tinggi, stabilitas harga, & pemerataan pembangunan) dan keseimbangan eksternal (keseimbangan neraca pembayaran). Kebijakan Moneter merupakan upaya untuk mencapai tingkat pertumbuhan ekonomi yang tinggi secara berkelanjutan dengan tetap mempertahankan kestabilan.

Untuk mencapai tujuan tersebut Bank Sentral atau Otoritas Moneter berusaha mengatur keseimbangan antara  persediaan uang dengan persediaan barang agar inflasi dapat terkendali, tercapai kesempatan kerja penuh, dan kelancaran distribusi barang. Pengaturan jumlah uang yang beredar pada masyarakat diatur dengan cara menambah atau mengurangi jumlah uang yang beredar.

Penggolongan kebijakan Moneter oleh BI :

  • Kebijakan Moneter Ekspansif / Monetary Expansive Policy, adalah suatu kebijakan dalam rangka menambah jumlah uang yang beredar.
  • Kebijakan Moneter Kontraktif / Monetary Contractive Policy, adalah suatu kebijakan dalam rangka mengurangi jumlah uang yang beredar. Disebut juga dengan kebijakan uang ketat (tight money policy)

Instrumen Moneter BI :

  • Cash Ratio / minimum reserve requirement ratio
  • Discount Rate / kebijaksanaan suku bunga
  • Open Market Operation / operasi pasar terbuka
  • Credit Allocation / alokasi kredit
  • Foreign Exchange Rate / perbandingan nilai mata uang

Cash Ratio sebagai Perbandingan antara alat-alat likuid yg dikuasai dengan kewajiban-kewajiban yg segera dapat dibayar (Current Liabilities).

Discount Rate merupakan Kebijakan suku bunga, baik dalam bentuk simpanan maupun kredit, lebih bersifat tidak langsung .

Open Marker Operation : Merupakan operasi  moneter bank sentral yang sangat populer. Operasi pasar terbuka erat kaitannya dengan pengaturan jumlah uang yang beredar, khususnya total (uang kartal & uang giral).

Credit Allocation : Merupakan pengaturan BI terhadap arah pemberian kredit sesuai dengan prioritas pembangunan maupun total pemberian kredit menurut sektor ekonomi yang perlu dibantu oleh perkreditan BI. ( Dapat dikatakan sebagai Selective credit control ).

Foreign Excahange rate merupakan Penyesuaian  terhadap kurs  mata uang asing harus dilakukan dengan pertimbangan-pertimbangan yang matang, agar tidak terjadi penilaian yang terlalu rendah ataupun yang terlalu tinggi, karena kedua kondisi tersebut akan merugikan perekonomian Indonesia.


Kebijakan Re-Denominasi Rupiah.

reDenominasi giliran bagi Indonesia, pada Januari 2010, pemerintah menggulirkan isu redenominasi rupiah. Penyederhanaan pecahan nilai rupiah, Penghilangan 3 digit terakhir rupiah tanpa menurunkan nilai tukar mata uang tsb. Ide digagas Pemerintah RI dan Bank Indonesia.

  • Redenominasi adalah penyederhanaan kembali pecahan mata uang yang berlaku di suatu negara,( misalnya Rp 1.000 akan disederhanakan menjadi Rp 1 ) dengan makna dan nilai yang tidak berubah.
  • Redenominasi tidak sama dengan sanering.

Sanering adalah pemotongan nilai mata uang. Sanering sama saja memotong daya beli masyarakat karena tingginya tingkat inflasi yang terjadi di suatu negara. Redenominasi bertujuan agar mata uang lebih efisien dalam transaksi dan pencatatan administrasi.  Sementara sanering bertujuan mengurangi jumlah uang yang beredar karena inflasi yang sangat tinggi.


Pengalaman Negara lain yang melakukan redenominasi :

  • Turki (perlu 7 th untuk berhasil melakukan redenominasi). Dilaksanakan sejak 1 januari 2005. Awal th anggaran : menghilangkan 6 angka nol terakhir
  • Brazil (perlu waktu 8 th untuk meredenominasi mata ungnya).

Negara yang gagal melakukan redenominasi :

  • Rusia
  • Argentina
  • Zimbabwe
  • Korea Utara

Kebijakan 2 ( dua ) harga dalam 1 ( satu ) produk.

  • Pada masa transisi, semua produk diwajibkan menyertakan dua harga untuk produk yang dijual. Pedagang, toko, ritel, diwajibkan membanderol produknya dengan dua nominal mata uang yakni mata uang rupiah saat ini dan mata uang rupiah hasil redenominasi.
  • Nanti kewajiban bagi pedagang untuk menginformasikan dua jenis label. Semisal, harga rokok Rp 10.000 dan Rp 10

Dua mata uang berlaku sah :

  • Jika proses legitimasi berjalan lancar maka penggunaan dua mata uang akan dilakukan mulai 2014
  • Masa transisi ini akan berlaku selama empat tahun. Dengan kata lain, dalam kurun waktu empat tahun, ada dua mata uang yang berlaku sah sebagai alat pembayaran




Kuliah perbankan / ma / a / 2015 bahan kuliah ke-3.