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All Journal Jurnal Paradigma Ekonomika Publisia: Jurnal Ilmu Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Emerging Science Journal Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Literature and Muslim Society Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAM (Jurnal Teori dan Aplikasi Matematika) Politik Indonesia: Indonesian Political Science Review Jurnal Good Governance Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Journal of Humanities and Social Studies Jurnal Samudra Ekonomi dan Bisnis Journal of Leadership in Organizations Jurnal Doktor Manajemen (JDM) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Syntax Transformation Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman Jurnal Sosial dan Teknologi juremi: jurnal riset ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Indonesian Journal of Multidisciplinary Science Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JBEST Neo Journal of economy and social humanities INJURITY: Journal of Interdisciplinary Studies KELOLA: Jurnal Ilmiah Manajemen Jurnal Pallangga Praja Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Indonesian Journal of Islamic Literature and Muslim Society Jurnal Ekonomi, Manajemen, Akuntansi
R Luki Karunia
Politeknik STIA LAN Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : International Journal of Economics Development Research (IJEDR)

 1 
Budget Implementation Performance at the Directorate of Prevention and Control of Direct Communicable Diseases within the Ministry of Health Gustia Rakhmanita; R. Luki Karunia; Neneng Sri Rahayu
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2542

Abstract

Budget implementation is a manifestation of government programs and activities that have been planned, which have been assessed since 2014 by the Ministry of Finance, by setting Budget Implementation Performance Indicators (IKPA). based on the IKPA scores of the Directorates of prevention and control of directly Infectious Diseases of the Ministry of Health in 2019 – 2021 it was not in a good category, so research was carried out regarding the factors that influence budget execution performance and strategies to improve budget execution performance. This study uses a descriptive method with a qualitative approach, data collection techniques through interviews, observation and document review, the theory used is performance appraisal, capacity building, accountability and management control. The results of the research supporting factors are the availability of laptops and Internet network. Inhibiting factors are planning factors that are not mature enough, lack of discipline in budget execution, lack of firm leadership commitment. The 3 priority strategies are Increasing leadership oversight, improving coordination and providing accountability reports to leaders. the five strategies in the long term are providing technical guidance, developing standard operating procedures, creating an internal system, looking at work unit information systems that excel, sanctions for negligent employees. The conclusion for this study is that the supporting factors are due to the availability of facilities and infrastructure, the inhibiting factors are due to the lack of compliance in implementing the budget, while the the suggestion for this research is to update the supporting factors for facilities and infrastructure every year, for the inhibiting factors the leadership must cross check for each activity, improve coordination vertically to superiors and horizontally to fellow budget management staff, so that the strategy can b implemented requires a strong commitment from the leadership to align planning with budgeting, guidance is needed for finance management, planners in budget execution.
Tax Compliance of Youtubers in Jakarta Tebet's Primary Tax Service Office Bhayu Adi Puspita; Arifiani Widjayanti; R. Luki Karunia
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3358

Abstract

The purpose of this study is to determine the causes of tax non-compliance of YouTuber taxpayers, to identify and analyze factors that affect Taxpayer compliance, and determine strategies to improve tax compliance of YouTuber taxpayers at KPP Pratama Jakarta Tebet. In this study, researchers used qualitative descriptive methods. Researchers consider that this method is in accordance with the field to be studied with existing concepts or theories. Based on the results of the study, the compliance of YouTuber Taxpayers at KPP Pratama Jakarta Tebet is influenced by several factors. From a formal point of view, there are weaknesses in online registration and confusion in determining the norm of net income. The lack of cooperation between the Directorate General of Taxes and Google makes oversight difficult. From the material side, the tax that applies to YouTubers is the same as other individual taxes. Economic factors such as compliance costs affect compliance, while financial burdens are not a bottleneck. Behavioral factors showed that educational and moral levels and perceptions of minimal risk affected compliance, while assumptions of unfairness and risk-taking behavior were not constraints. There is a need for further education and optimal socialization in order to improve tax compliance among YouTubers.
Analysis of Output Costs Standard in The Framework of Performance-Based Budgeting Hanafi Hari; Luki Karunia; Neneng Sri Rahayu
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3458

Abstract

This study aims to formulate the Special Output Cost Standards for the Deputy for Prevention and Monitoring of the Corruption Eradication Commission (CEC). The Special Output Cost Standards calculations are carried out using the Activity Based Costing (ABC) approach. This method is used because it is activity-based so it can be applied to public organizations and the values are more accurate. This study applies a qualitative descriptive method to explain the object of research qualitatively. Data were collected in three ways: interviews, observation, and document analysis. The locus of research is the Deputy for Prevention and Monitoring of the CEC, because it does not yet have a Special Output Cost Standards and the type of output can represent the duties of the CEC. The ABC method requires an analysis of business processes in order to effectively identify the activities required in achieving the output. The resulting Special Output Cost Standards is expected to be the best cost standard that can be implemented. The results of research on activities within the Deputy for Prevention and Monitoring found 4 outputs whose cost calculations have a little difference between the calculations of the ABC method and the realization of the previous 3 years, namely Registration of LHKPN, Examination of LHKPN, Determination of Gratuity Status and Carrying Out of The Study. These four outputs can be interpreted as having activities that tend to be the same each year, so it is necessary to propose their stipulation as Special Output Cost Standards.  
Utilization of State Property in The Development of Sports Businesses of The Public Service Agency for Fund Management and Sports Businesses of The Ministry of Youth and Sports Fuad Akhdlori; Arifiani Widjayanti; R. Luki Karunia
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4151

Abstract

This research aims to analyze the utilization of State-Owned Movable Goods (BMN) in sports business development at BLU LPDUK and formulate an assessment framework for this utilization based on Institutional KPIs. Employing a qualitative approach, the study reveals that BMN utilization at LPDUK involves cooperation with three business units—SP2OI, ADMI, and ABI—but these activities were discontinued due to budgetary constraints and discrepancies in income generation. Despite proper implementation of safeguarding and maintenance procedures for BMN, including recording and inventorying through the SAKTI system, deficiencies exist in sanction clauses within operational cooperation agreements, hindering effective enforcement when partners fail to fulfill obligations.  
Strategy of Management of The Supply Money (UP) and The Additional Supply Money (TUP) within the National Resilience Council Andre Pamungkas; Neneng Sri Rayahu; R. Luki Karunia
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5527

Abstract

The purpose of this study is to identify and analyze the causes of not optimal yet of management of The Supply Money (UP) and The Additional Supply Money (TUP) within the National Resilience Council and to develop strategies so that the management of UP and TUP within the National Resilience Council to be optimal. This research uses a case study research method with a qualitative approach. The results showed that in 2022, the management of UP and TUP within the National Resilience Council has not been optimal. Despite having a clear legal basis and appropriate procedures, as well as a competent treasurer, there are still obstacles such as lates in TUP accountability, a low percentage of UP's change, and TUP deposits. This is partly due to the absence of specific internal policies to manage UP and TUP according to the conditions of the National Resilience Council. In addition, although cashless payment facilities are already available, the National Resilience Council has not optimized them, even though this can reduce the risk of lates and fraud. The government's commitment in giving appreciation to work units that run the budget well also supports this effort. When it comes to cash flow forecasting management, the role of leader in information system is crucial, but the problem of lack of awareness of each units to calculate committedly and consistently hinder the accuracy of forecasting. In addition, an effective forecasting model has not been implemented and internal supervision focuses more on operational audits than the management of UP and TUP, which are only evaluated during coordination meetings and preparation of financial statements at the end of the period. Based on the results of research with the analysis of Strengths, Weaknesses, Opportunities, and Threats (SWOT), is obtained in quadrant 3 (three) which can be interpreted that the National Resilience Council has weaknesses but very opportunities. This condition can also be interpreted as a situation where faced with great opportunities but there are weaknesses. The focus of the strategy that can be implemented on these conditions is to change the previous strategy so that it is expected to minimize problems and implement better opportunities.
Economic Evaluation of Service Budget Performance in the Education Sector Wahyuni, Kalis Endah; Karunia, R. Luki Karunia; Rahayu, Neneng Sri
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9312

Abstract

This research aims to assess budget performance at the Bekasi District Education Office for the 2020-2023 Fiscal Year period. The method used is descriptive qualitative to produce a budget performance assessment. Data collection was carried out through interviews and document review. The results of this research show the budget performance of the District Education Office. Bekasi, viewed from an economic perspective in 2020-2023, experiences fluctuations every year and is categorized as economical because the economic ratio level is between 90%-100%. For the level of efficiency in the 2020-2023 budget revenue, it is categorized as less efficient because the efficiency ratio is more than 90%. Then the level of effectiveness experienced a decrease in effectiveness from 2020-2023 but was still categorized as effective because the level of effectiveness ratio was between 90% - 100%. Therefore, the Bekasi District Education Office needs to prioritize the preparation of more efficient budget planning based on the Value for money concept. namely budget effectiveness, budget efficiency, economics, and budget.
Co-Authors Abdul Kholik Abdullah Abdullah Abdullah, Thamrin Achmad Taufik Ade Indra Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri, Sofyanti Bambang Fajarisman Bambang Giyanto Bambang Giyatno Bangun, Lela Mariati Br Basuki, J Basuki, Johanes Bhayu Adi Puspita Bima, Muhammad Rizki Aria Brata, Joko Tri Budi, Alfian Budiyanto, Sigit Ch. Endah Winarti Cheria Puspita, Galih Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Daniyyah Damar Fitriyanti Dewanti, Resti Mutiara Dian Kartika Sari, Dian Kartika Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Fauzia, Dwi vina Franky Fuad Akhdlori Gustia Rakhmanita Hanafi Hari Hermita, Hermita Hilman, Ahmad Arief Hutabarat, David Hotman Ilham Arief Kusumawijaya Indira Cempakasari Irsyad, Muammar Iskandar Syah Ismoko, Yoga Hendy Jamaluddin ZA Janiah, Samrotul Johan Hendri Prasetyo Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marwaji Marwan, Jubery Maulana Malik Ibrahim Mu'am, Ahmad Muhammad Aulia Putra Saragih Muhammad Rizki Muhammad Taufiq Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nugroho, Michael Adhi Nur Afsdy Saksono, Rochmad Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Purnowiyanto Rachman, Hikmah Abdul Rahayu Rahayu, Neneng Sri Rajab, Ridwan RANDHI PARDEDE Rathoyo Rasdan Rita Nur Pratiwi Rizki Aprilani Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika Sendy Santika Septiani, Tria Sirajuddin Saleh Sorrell, Galih Rosanti Sri Rahayu, Neneng STIALAN, Sutanto Sudjali, Iwan Purwanto Sudrajat, Agus Tri Apriadi Triyadi Triyadi, Triyadi Utomo, Tri Widodo Wahyu Velayati, Ema Vitri Sarastuti Wahyuni, Kalis Endah Wibowo Wibowo Wibowo Widi Widayat Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Wiwi Prapti Wulandari Yoniton, Wini Kartini Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega