Article Per Year (5 Year)
p-Index From 2021 - 2026
12.753
P-Index
This Author published in this journals
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 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) Management Studies and Entrepreneurship Journal (MSEJ) 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 Jurnal Ketenagakerjaan 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 Eduvest - Journal of Universal Studies KELOLA: Jurnal Ilmiah Manajemen Jurnal Pallangga Praja Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) TGO Journal of Community Development Indonesian Journal of Islamic Literature and Muslim Society Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi eJEBA Journal of Center for Energy Policy and Human Resources Capacity Development
R Luki Karunia
Politeknik STIA LAN Jakarta
Religion Aerospace Engineering 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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 100 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 100 Documents
Search

 6   7   8   9   10 
Strategi Penyelesaian Tindak Lanjut Rekomendasi BPK Pada Pemerintah Provinsi DKI Jakarta Rita Tri Damayantie; R Luki Karunia; Neneng Sri Rahayu
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3490

Abstract

Penelitian ini bertujuan untuk menganalisa keterlambatan entitas terperiksa dalam menindaklanjuti rekomendasi hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Melalui pendekatan kualitatif dengan desain studi kasus, riset ini mengaplikasikan teori peran guna menganalisis perilaku pelaksana dan pengelola Tindak Lanjut Hasil Pemeriksaan (TLHP). Temuan penelitian mengindikasikan bahwa rendahnya jumlah LHP yang telah selsai ditindaklanjuti dipicu oleh tiga faktor utama: kelemahan implementasi regulasi dan Standar Operasional Prosedur (SOP), hambatan dalam koordinasi antarpihak, serta perbedaan persepsi dalam memahami rekomendasi. Ketiga kendala tersebut secara langsung memengaruhi perilaku pelaksana sehingga tidak selaras dengan harapan organisasi. Sebagai implikasi praktis, penelitian ini merekomendasikan Pemerintah Provinsi DKI Jakarta untuk memformulasikan peraturan khusus yang mengatur mekanisme pelimpahan tanggunjawab saat terjadi perubahan nomenklatur, serta mengimplementasikan sistem reward and punishment guna mengakselerasi proses tindak lanjut pemeriksaan.
Strategi Peningkatan Efisiensi Belanja Modal Lainnya dalam Mendukung Pencapaian Indeks Sistem Pemerintahan Berbasis Elektronik di Kementerian Kehutanan Tri Artharini Nungki Noor Susanti Oktaviani; R Luki Karunia; Neneng Sri Rahayu
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3508

Abstract

Penelitian ini menganalisis strategi peningkatan efisiensi Belanja Modal Lainnya dalam mendukung pencapaian Indeks Sistem Pemerintahan Berbasis Elektronik di Kementerian Kehutanan. Penelitian dilatarbelakangi oleh penurunan realisasi Belanja Modal Lainnya ketika kinerja pemerintahan digital meningkat. Penelitian menggunakan pendekatan kualitatif dengan rancangan studi kasus. Data diperoleh melalui wawancara mendalam terhadap enam informan, observasi terbatas, dan telaah dokumen, kemudian dianalisis melalui kondensasi data, open coding, axial coding, selective coding, triangulasi, dan audit trail. Hasil penelitian menunjukkan bahwa efisiensi terbentuk melalui empat proses yang saling berhubungan, yaitu perencanaan, pelaksanaan, pengendalian, dan pemanfaatan. Proses tersebut dijelaskan oleh tujuh tema: perencanaan kebutuhan digital, koordinasi antarunit, integrasi aplikasi, interoperabilitas data, pengendalian intern, kapasitas sumber daya manusia digital, dan kebijakan nasional pemerintahan digital. Strategi yang direkomendasikan meliputi perencanaan berbasis arsitektur, pengecekan awal usulan belanja digital, rasionalisasi aplikasi, pengembangan sistem terpadu, standardisasi data, audit manfaat digital, dan program pendampingan pengguna. Efisiensi bukan sekadar penurunan belanja, melainkan kemampuan menghasilkan manfaat digital yang terintegrasi dan berkelanjutan.
Strengthening Tax Compliance: Enhancing E-Invoice Effectiveness in Public Sector Environmental Services Muhammad Taufiq; R Luki Karunia
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v1i2.368

Abstract

The Environmental Quality Control Laboratory (LPKL) of Perumda Tirtawening is a Taxable Person for VAT purposes (PKP) responsible for issuing tax invoices for environmental testing services. However, the e-invoice generation process in this business unit faces operational constraints that hinder financial efficiency. This article aims to analyze the effectiveness of consumer e-tax invoice generation, identify obstacles, and provide improvement solutions through a 30 -day practical approach. The methods used were participant observation and in-depth interviews within the Finance Department. The results show a buildup of invoice requests and numerous revisions due to the absence of clear Standard Operating Procedures (SOP). As a solution, a draft SOP for the flow of generating and uploading e-invoices was developed to minimize data entry errors and accelerate the approval process from the head office. The implementation of these recommendations is expected to optimize tax administration compliance and increase consumer satisfaction.
Analisis Inventarisasi Barang Milik Negara Pada Satuan Kerja Sekretariat Dukungan Kabinet Sendy Santika; R Luki Karunia
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 3 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i3.7184

Abstract

Inventarisasi Barang Milik Negara (BMN) merupakan bagian krusial dalam penatausahaan aset pemerintah untuk memastikan akurasi data, kepastian hukum, dan akuntabilitas pengelolaan barang. Penelitian ini bertujuan menganalisis pelaksanaan inventarisasi BMN pada Sekretariat Dukungan Kabinet (Setdukab) berdasarkan aspek fisik dan yuridis serta mengidentifikasi langkah perbaikan yang diperlukan. Penelitian menggunakan pendekatan kualitatif melalui wawancara mendalam, observasi lapangan, dan telaah dokumen. Hasil penelitian menunjukkan bahwa inventarisasi BMN di Setdukab belum berjalan optimal. Pada aspek fisik ditemukan ketidaksesuaian antara data fisik dan sistem, ketidaktertiban labelisasi, ketidakakuratan pencatatan kondisi barang, serta penataan ruang yang belum mendukung proses verifikasi. Pada aspek yuridis diketahui bahwa SK Tim Inventarisasi sering terlambat diterbitkan bahkan tidak terbit, sebagian aset belum memiliki Penetapan Status Penggunaan (PSP), dan pengelolaan dokumen kepemilikan belum terdigitalisasi dengan baik. Penelitian ini merekomendasikan penyempurnaan regulasi internal, perbaikan SOP inventarisasi, digitalisasi dokumen, serta penguatan pengendalian internal untuk meningkatkan keandalan data BMN dan mengurangi temuan berulang dalam pemeriksaan eksternal.
Supervision of the Use of School Operational Assistance (BOS) Funds in State Special Schools (SLB) in South Jakarta City, DKI Jakarta Province Daniyyah Damar Fitriyanti; R. Luki Karunia; Bambang Giyatno
Neo Journal of economy and social humanities Vol 4 No 2 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i2.321

Abstract

The purpose of this study is to analyze the implementation of BOS fund management supervision at SLB Negeri in South Jakarta Administrative City, identify factors that influence the implementation of BOS fund management supervision at SLB Negeri in South Jakarta Administrative City and find out the strategy for BOS fund management supervision at SLB Negeri in South Jakarta Administrative City. The method used in this study is a qualitative research method. The data analysis techniques used in this study are data collection, data reduction, data presentation, and drawing conclusions. The results of this study are that BOS fund supervision at SLB DKI Jakarta Province has been carried out systematically through standard stages, evaluation, comparison, and correction based on the latest regulations and digital reporting. Supervision is supported by education and transparency, but is constrained by the limited number of supervisors, time constraints, and competency gaps. The supervision strategy is carried out through a coaching and sanction approach. In general, supervision has been running well but it needs strengthening of human resources, coordination, and optimization of technology to be more effective and have a maximum impact on improving the quality of special education.
Collaborative Governance and Effectiveness of Vocational Training and Graduate Job Placement: An Ansell and Gash Perspective Darmawansyah; Nurliah Nurdin; Muhammad Taufiq; R Luki Karunia
Jurnal Ketenagakerjaan Vol 21 No 1 (2026)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v21i1.712

Abstract

Vocational training in Indonesia, specifically at the Vocational Training and Productivity Center (VPTC) in Samarinda and Makassar, continues to struggle with suboptimal graduate employability. This research identifies a critical disconnect between institutional training and industrial demand, rooted in fragmented multi-stakeholder collaboration. Using the Ansell and Gash (2008) Collaborative Governance framework, this study analyzes the governance dynamics hindering effective job placement. Employing a qualitative multi-site case study approach—comprising document analysis, Focus Group Discussions (FGD), and field observations—the findings reveal a "cycle of collaborative dysfunction." The starting conditions are characterized by structural power imbalances, while the collaborative process remains largely ceremonial, failing to foster the strategic trust and shared understanding necessary for curriculum co-creation. Consequently, intermediate outcomes, such as synchronized industry-needs assessment and robust placement networks, remain unachieved. This study underscores the urgent need for institutional reform, including the formalization of Standard Operating Procedures (SOPs) for industry partnerships and the professionalization of Public Employment Services (PES). These measures are vital to transitioning from administrative compliance to a demand-driven vocational ecosystem.
Analisis Faktor-Faktor Kinerja Pelaksanaan Anggaran Pada Satker Kantor Pusat Sekretariat Jenderal Kementerian Kehutanan Randhi Pardede; R. Luki Karunia
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2551

Abstract

Penelitian ini bertujuan untuk menganalisis dan merumuskan strategi optimalisasi kinerja pelaksanaan anggaran pada satuan kerja Kantor Pusat Sekretariat Jenderal Kementerian Kehutanan yang terdiri dari aspek budaya organsiasi, sumber daya manusia, dan faktor di luar organisasi. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara, telaah dokumen, dan obeservasi. Hasil penelitian menunjukkan dari aspek budaya organisasi faktor pendukung, yaitu pemimpin telah memberikan perhatian terhadap pelaksanaan anggaran, komunikasi yang dilakukan seluruh unit kerja berjalan cukup baik, dan komitmen pimpinan satuan kerja yang kuat dalam pelaksanaan anggaran. Faktor penghambat, yaitu struktur organisasi baru belum didukung SOP dalam pelaksanaan anggaran. Aspek sumber daya manusia, faktor pendukung, yaitu kompetensi SDM dalam pengelolaan keuangan sudah baik. Faktor penghambat, yaitu masih kurangnya pelatihan dan pengembangan SDM, masih rendahnya perencanaan SDM. Faktor pendukung terkait aspek faktor diluar organisasi, yaitu tersedianya sistem aplikasi keuangan yang telah terintegrasi dan handal. Faktor penghambat, yaitu regulasi dan kebijakan yang dinamis dalam pelaksanaan anggaran, dan minimnya penghargaan kepada satuan kerja dalam pelaksanaan anggaran.
PLN MOBILE APPLICATION PROMOTION STRATEGY IN FINANCIAL TRANSACTIONS AT PT. PLN (PERSERO) CUSTOMER SERVICE UNIT OF MEMPAWAH CITY Marwaji; R. Luki Karunia; Rahayu
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1339

Abstract

Digital transformation in the electricity sector has encouraged PT. PLN (Persero) to launch the PLN Mobile application as a digital-based customer service platform. However, the implementation at the Customer Service Unit (ULP) in Mempawah City shows low adoption levels and financial transactions through the application. This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) of the promotional strategies used and to formulate appropriate strategies to increase adoption and financial transactions. This research employed a descriptive qualitative approach with in-depth interview techniques involving PLN internal informants and customers. The findings reveal that the main strengths lie in the diversity of promotional media and the completeness of the application’s features, while weaknesses include low digital literacy, limited outreach, and reliance on conventional promotion. Opportunities exist through social media integration, community events, and loyalty programs, while threats come from limited digital infrastructure and customer resistance to behavioral change. Therefore, the formulation of promotional strategies is directed toward an integrated marketing communication (IMC) approach, combining digital marketing, face-to-face education, and community collaboration to enhance sustainable promotional effectiveness.
Economic Evaluation of Service Budget Performance in the Education Sector Kalis Endah Wahyuni; R. Luki Karunia Karunia; Neneng Sri Rahayu
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.
The Effectiveness of Contract Control for the Procurement of Goods and Services at the Secretariat General of the Constitutional Court Muhammad Rizki; R. Luki Karunia
Eduvest - Journal of Universal Studies Vol. 6 No. 8 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i8.53413

Abstract

Contract control in government procurement is a critical determinant of the quality of public expenditure. However, recurring audit findings related to volume shortages, overpayments, and non-compliance indicate persistent weaknesses in contract control across Indonesian public institutions. This study aims to analyze the effectiveness of contract control in the procurement of goods and services at the Secretariat General of the Constitutional Court. Contract control is essential for ensuring that procurement activities are conducted in accordance with applicable regulations while meeting requirements related to time, quality, cost, and organizational objectives. In practice, effective contract control extends beyond administrative compliance to include monitoring contract implementation, verifying compliance with technical specifications, mitigating risks, and addressing issues that arise during contract execution. This study employed a qualitative descriptive approach, with data collected through observation, interviews, and document analysis. The analysis examined the effectiveness of contract control throughout the procurement process, including the planning, implementation, monitoring, evaluation, and contract completion stages. The findings indicate that effective contract control is strongly influenced by comprehensive planning, competent human resources, effective inter-unit coordination, regulatory compliance, and the use of a structured monitoring system. Well-implemented contract control minimizes project delays, non-compliance with technical specifications, contractual disputes, and the risk of financial losses to the state. Therefore, contract control within the procurement of goods and services at the Secretariat General of the Constitutional Court should be implemented consistently, transparently, and accountably to support the principles of good governance.
Co-Authors Abdul Kholik Abdullah Abdullah Abdullah, Thamrin Achmad Taufik Ade Indra Ade Indra Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Anita Meilani Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri Ayudia Wibowo Astri, Sofyanti Bambang Fajarisman Bambang Giyanto 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 Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Daniyyah Damar Fitriyanti Darmawansyah Dewanti, Resti Mutiara Dian Kartika Sari Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Djamal Firmansyah Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Fauzia, Dwi vina Firman Hadi Rivai Fitriyanti, Daniyyah Damar Franky Fuad Akhdlori Galih Cheria Puspita Giyatno, Bambang Gustia Rakhmanita Hanafi Hari Hermita Hermita Herty Safitry Yunintasari 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 Juliarini, Aniek Kalis Endah Wahyuni Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marlina Nababan Marwaji Marwan, Jubery Maulana Malik Ibrahim Misra Mu'am, Ahmad Muhammad Aulia Putra Saragih Muhammad Rizki Muhammad Taufiq Neneng Sri Rahayu Neneng Sri Rahayu Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nugroho, Michael Adhi Nurliah Nurdin Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Prita Yuniarti Ramayani Purnowiyanto Rachman, Hikmah Abdul Rahayu Rahayu, Neneng Sri Rajab, Ridwan Randhi Pardede RANDHI PARDEDE Rathoyo Rasdan Rathoyo Rasdan Rathoyo Rasdan Rita Nur Pratiwi Rita Tri Damayantie Rizki Aprilani RN Afsdy Saksono Rochmad Nur Afsdy Saksono 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 Tri Artharini Nungki Noor Susanti Oktaviani 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 Yulia Nurul Aini Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega