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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi
Selvi
Institut Ilmu Sosial dan Manajemen STIAMI
Economics, Econometrics & Finance Education Social Sciences Other

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Museum Retribution and Hybrid Organization: A Sustainable Funding Model for Cultural Heritage Preservation in Jakarta Selvi; Milaty Fatwa Indah; Maryatul Kibtiah; Anita Maulina
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 9 No. 1: Juni 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/exw98013

Abstract

Museum retribution plays an important role in supporting the preservation of cultural heritage in Jakarta; however, its contribution remains insufficient to finance museum operations, conservation activities, and educational programs. This study aims to analyze the existing museum funding system using Soft Systems Methodology (SSM) to identify institutional problems, stakeholder roles, and fiscal constraints, and to develop a sustainable hybrid organization-based management model. A qualitative approach was employed through interviews with museum managers, field observations, and document analysis. Data were analyzed using the seven stages of SSM, including rich picture development, CATWOE analysis, conceptual modelling, and comparison between the conceptual model and the existing system. The findings reveal that the primary challenge lies not in the lack of revenue potential but in the bureaucratic management system, which limits managerial autonomy and prevents museums from utilizing their own retribution revenue. The SSM analysis further demonstrates that a tourism-oriented regional-owned enterprise (BUMD) operating as a hybrid organization provides a feasible institutional alternative by diversifying funding sources, strengthening stakeholder collaboration, and improving financial sustainability while preserving the museum's public mission. These findings contribute to the development of a sustainable museum funding model and offer policy recommendations for strengthening cultural heritage governance in Jakarta.
Praktik Tax Avoidance melalui Corporate Social Responsibility (CSR) Notika Rahmi; Selvi
Reformasi Administrasi Vol. 13 No. 2: September 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/0rw8e090

Abstract

Corporate Social Responsibility (CSR) makes business activities a socially responsible business to become a better business actor. CSR activities also have a positive impact on society in various fields such as social, economic, education, infrastructure and so on. However, in reality, CSR activities are often used by business people to reduce corporate income tax. Even though the charging of CSR activities has been regulated in PP number 93 of 2010, it is still found that many business actors use CSR funds that are not on target. This research was made to examine the limitations of CSR activities that are usually carried out by companies to avoid taxes. The research method used is qualitative with descriptive research type. The results of the study indicate that there is still a gap in the expenditure of CSR funds for tax evasion. CSR funds that should be spent for the purpose of helping the surrounding environment are instead used as a vehicle for image by the company and their allocation is not on target. There are still many parties who need the CSR funds more but do not get their rights. On the other hand, companies can still finance CSR expenditures and get a reduction in gross income so that the taxes borne by many countries become smaller. There needs to be control from the local government regarding the management of CSR funds so that they can be provided according to their needs and level of urgency.
Co-Authors Anita Maulina Maryatul Kibtiah Milaty Fatwa Indah Notika Rahmi