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All Journal Jurnal Manajemen Pelayanan Publik Journal of Government and Civil Society Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Decision: Jurnal Administrasi Publik JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) International Journal of Multidisciplinary Sciences and Arts PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen Dan Akuntansi Medan JANE (Jurnal Administrasi Negara) Manajemen : Jurnal Ekonomi
Muharam, Riki Satia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Dampak Inovasi Teknologi Keuangan Publik Terhadap Akuntabilitas Dan Transparansi: Sebuah Kajian Literatur Dwinanda, Fathur Rahman; Muharam, Riki Satia; Miftah, Ahmad Zaini; Firmansyah, Anry; Komara, Syifa Rachmania
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8563

Abstract

On a global scale, advances in public finance technology have played a central role in improving efficiency, accountability and transparency in public financial management. Public finance technology innovation, particularly in the form of fintech, has proven itself to be an effective tool in reducing reliance on manual processes, creating efficiencies that cover various aspects of public finance. Nonetheless, challenges still come with the implementation of public finance technology innovation. The research method uses the literature review method which is one of the qualitative research methods. In this research, the author collects and analyzes existing information in scientific literature to provide a deeper understanding of the impact of public finance technology innovation on accountability and transparency in public financial management. Innovative initiatives, such as e-procurement, e-budgeting, e-audit, and fintech, have been successfully implemented in various countries, including Indonesia, with the aim of improving efficiency, transparency, and accountability in the public finance system. Nonetheless, a number of challenges that need to be overcome were identified.
Community Empowerment Strategy In Developing Agrotourism Village In Kuningan Regency, West Java Buchari, Rd. Ahmad; Zuhdi, Sulaiman; Abas, Azlan; Aiyub, Kadaruddin; Muhtar, Entang Adhy; Miftah, Ahmad Zaini; Muharam, Riki Satia; Darto, Darto
Journal of Government and Civil Society Vol 8, No 2 (2024): Journal of Government and Civil Society (October)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v8i2.11550

Abstract

The enhancement of local resources through agrotourism presents significant opportunities for economic growth, social benefits, and environmental sustainability in rural communities. This study explores strategic approaches to community empowerment in the development of agrotourism villages within Kuningan Regency, West Java, an area rich in agricultural potential. A qualitative case study method was adopted, gathering data through observations, in-depth interviews, and focus group discussions (FGD). The findings underscore that agrotourism village development requires an integrated approach, focusing on robust governance, active community participation, innovation, and cross-sector collaboration to efficiently manage and promote tourism destinations. The study highlights the critical role of government policy and budgetary support in establishing programs that leverage local agricultural strengths, empowering communities to participate actively in sustainable tourism. By employing a comprehensive, long-term development model, agrotourism can be effectively harnessed to yield both economic and social value for local communities, while also prioritizing environmental conservation. This research provides valuable insights into how structured community empowerment and strategic collaboration can unlock the full potential of agrotourism as a sustainable development pathway for rural regions.Peningkatan sumber daya lokal melalui agrowisata menghadirkan peluang signifikan untuk pertumbuhan ekonomi, manfaat sosial, dan keberlanjutan lingkungan di komunitas pedesaan. Studi ini mengeksplorasi pendekatan strategis dalam pemberdayaan masyarakat untuk pengembangan desa agrowisata di Kabupaten Kuningan, Jawa Barat, yang kaya akan potensi pertanian. Metode studi kasus kualitatif diterapkan, dengan pengumpulan data melalui observasi, wawancara mendalam, dan diskusi kelompok terarah (FGD). Hasil penelitian menekankan bahwa pengembangan desa agrowisata membutuhkan pendekatan terintegrasi yang berfokus pada tata kelola yang kuat, partisipasi aktif masyarakat, inovasi, serta kolaborasi lintas sektor untuk mengelola dan mempromosikan destinasi wisata secara efisien. Studi ini menyoroti peran penting dukungan kebijakan dan anggaran pemerintah dalam membentuk program-program yang memanfaatkan kekuatan pertanian lokal, memberdayakan masyarakat untuk berpartisipasi aktif dalam pariwisata berkelanjutan. Dengan menerapkan model pengembangan yang menyeluruh dan jangka panjang, potensi agrowisata dapat dimanfaatkan secara efektif untuk memberikan nilai ekonomi dan sosial bagi masyarakat lokal, sambil tetap memprioritaskan pelestarian lingkungan. Penelitian ini memberikan wawasan berharga tentang bagaimana pemberdayaan masyarakat yang terstruktur dan kolaborasi strategis dapat membuka potensi penuh agrowisata sebagai jalur pembangunan berkelanjutan bagi wilayah pedesaan.
Effectiveness of SMART System in Managing Jakarta MRT Project Loans and Grants Simorangkir, Alpa Pedro Immanuel; Muharam, Riki Satia
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7832

Abstract

This study examines the initial effectiveness of the Loan and Grant Withdrawal System implemented by the Regional Financial Management Agency of DKI Jakarta Province in managing loan and grant funds for the Jakarta Mass Rapid Transit project. This research is motivated by the previous manual financial management process which resulted in delayed verification, frequent document revisions, limited tracking access, and inefficiencies that potentially increased project risks and financial penalties. The objective of this study is to analyze the effectiveness of the digital system and identify supporting and inhibiting factors during its early implementation stage. This research uses a qualitative descriptive approach through in depth interviews, direct observations, and document analysis involving officers from the Regional Financial Management Agency and Jakarta Mass Rapid Transit Company. The research findings indicate that the implementation of the digital system has significantly improved processing speed, data accuracy, document management, and transparency in financial reporting. The system enables real time monitoring, reduces administrative errors, and strengthens accountability in public financial governance. Users also expressed higher satisfaction due to automated validation features and a more structured workflow process. However, technical constraints and limited user training were identified as challenges that need to be addressed for optimal system utilization. This study concludes that the digital withdrawal system is effective in improving the management of loan and grant funds for large scale infrastructure projects. Further development and continuous evaluation are recommended to enhance system performance and sustainability in public financial management.
Green Public Financing Model for the Sustainability of Leading Commodities in the Sebamban Transmigration Area Wicaksana, Muhammad Billy; Muharam, Riki Satia
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7885

Abstract

This study aims to develop a Green Public Financing Model to support the sustainability of leading commodities in the Sebamban transmigration area. Sustainable development in transmigration regions faces major challenges, particularly limited financing integration, weak institutional coordination, and insufficient alignment between development programs and environmental sustainability goals. This research adopts a qualitative descriptive approach using document analysis, policy review, and field observations to examine existing public financing mechanisms and institutional arrangements. The proposed model integrates multiple financing sources, including village funds, regional government budgets, corporate social responsibility (CSR), and green financing instruments, through coordinated governance and sustainability-oriented budgeting. The results indicate that fragmented financing practices reduce development effectiveness, whereas integrated green public financing enhances economic productivity, strengthens social empowerment, and supports environmental protection. The model emphasizes the Triple Bottom Line framework as the primary outcome, ensuring balanced economic, social, and environmental sustainability. This study contributes conceptually by offering a structured public financing model applicable to transmigration areas with leading commodities. The findings provide practical implications for policymakers in designing sustainable financing strategies that align public expenditure with long-term development and environmental objectives.
KEBIJAKAN SUBSIDI LPG 3 KG DI JAWA BARAT: DISTRIBUSI KESEJAHTERAAN, RISIKO EKOLOGIS, DAN EKONOMI PUBLIK Muharam, Riki Satia; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/p2w01m95

Abstract

Kebijakan subsidi LPG 3 Kg merupakan salah satu instrumen fiskal pemerintah Indonesia yang bertujuan untuk meningkatkan akses energi bagi rumah tangga miskin. Namun, pelaksanaan kebijakan ini di Provinsi Jawa Barat menghadapi sejumlah tantangan, seperti ketidaktepatan sasaran, distribusi yang tidak merata, serta dampak negatif terhadap lingkungan. Penelitian ini bertujuan untuk menganalisis efektivitas subsidi LPG 3 Kg dari perspektif ekonomi publik, dengan fokus pada distribusi kesejahteraan dan risiko ekologis yang ditimbulkan. Metode yang digunakan adalah pendekatan kualitatif-deskriptif dengan studi literatur, data sekunder, dan analisis kebijakan. Hasil analisis menunjukkan bahwa meskipun subsidi LPG memberikan manfaat ekonomi dalam menekan pengeluaran energi rumah tangga miskin, terdapat ketimpangan akses yang signifikan dan potensi kerusakan lingkungan akibat penggunaan energi fosil yang berkelanjutan serta kurangnya sistem pengelolaan limbah tabung LPG. Selain itu, subsidi masih banyak dinikmati oleh kelompok non-sasaran, yang menyebabkan inefisiensi fiskal dan distorsi dalam alokasi sumber daya publik. Penelitian ini merekomendasikan reformasi kebijakan berbasis data, integrasi aspek lingkungan dalam desain subsidi, serta promosi energi alternatif yang lebih ramah lingkungan untuk mendorong keberlanjutan sosial dan ekologis. Temuan ini menegaskan pentingnya evaluasi kebijakan subsidi LPG secara menyeluruh agar selaras dengan prinsip efisiensi, keadilan sosial, dan keberlanjutan fiskal.
Implementasi CoreTax Administration System dalam Pelaporan SPT Masa PPh 21: Studi Kasus Badan Pendapatan Daerah Provinsi DKI Jakarta Rahayu, Zahra Isnaenti; Muharam, Riki Satia
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1507

Abstract

Core Tax Administration System merupakan sistem administrasi perpajakan terintegrasi yang digunakan untuk mendukung efisiensi dan akuntabilitas dalam pelaporan SPT Masa PPh Pasal 21 di Badan Pendapatan Daerah Provinsi DKI Jakarta. Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan implementasi CoreTax berdasarkan enam dimensi Model Kesuksesan Sistem Informasi DeLone dan McLean (2003), yaitu kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan manfaat bersih. Metode penelitian yang digunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pengguna sistem. Hasil penelitian menunjukkan bahwa CoreTax mampu meningkatkan efisiensi proses pelaporan, menyederhanakan alur kerja, serta menghasilkan informasi yang lebih akurat dan terintegrasi. Sistem juga dinilai mudah digunakan dan memberikan manfaat dalam memudahkan pekerjaan pengguna. Namun demikian, masih terdapat beberapa kendala dalam implementasinya, seperti gangguan sistem pada waktu tertentu, kecepatan akses yang belum stabil, serta kebutuhan adaptasi pengguna terhadap sistem baru. Secara keseluruhan, CoreTax telah mendukung transformasi digital dalam administrasi perpajakan, meskipun masih memerlukan penyempurnaan untuk meningkatkan kinerja sistem secara lebih optimal.
Co-Authors Abas, Azlan Aiyub, Kadaruddin Anita Afrilia, Ufa Anry Firmansyah Budiman Rusli Candradewini Candradewini Darto Darto Dedi Sukarno Dwinanda, Fathur Rahman Karlina, *Nina Komara, Syifa Racmania Miftah, Ahmad Zaini Miradhia, Darto Muhtar, Entang Adhy Nina Karlina Rahayu, Zahra Isnaenti Rd. Ahmad Buchari, Rd. Ahmad Simorangkir, Alpa Pedro Immanuel Sudarma, Sudarma Sulaiman Zuhdi Syifa Rachmania Komara Wicaksana, Muhammad Billy