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All Journal 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 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 Anggaran dan Keuangan Negara Indonesia (AKURASI) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman 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 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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Faktor – Faktor yang Mempengaruhi Reformasi Keuangan Negara di Indonesia Ilham Arief Kusumawijaya; Cris Kuntadi; R. Luki Karunia
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Abstrak : Reformasi keuangan negara adalah suatu perubahan sistem pengelolaan kekayaan negara meliputi seluruh aspek keuangan negara yang dilakukan dengan tujuan perbaikan tata kelola pemerintahan yang lebih baik. Artikel ini dibuat bertujuan untuk menganalisis beberapa faktor yang mempengaruhi reformasi keuangan negara di Indonesia seperti korupsi, sistem akuntansi pemerintah dan good governance. Tujuan penulisan artikel kajian literatur ini adalah untuk mendapatkan basis teori yang bisa mendukung pemecahan masalah yang sedang diteliti. Hasil artikel kajian literatur ini adalah : 1) korupsi berpengaruh terhadap reformasi keuangan negara; 2) sistem akuntansi pemerintah berpengaruh terhadap reformasi keuangan negara; dan 3) good governance berpengaruh terhadap reformasi keuangan negara.
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran: Perencanaan Anggaran, Pengadaan Barang/Jasa Dan Pengawasan Internal Winda Wahyuni Sappali; Cris Kuntadi; R. Luki Karunia
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Abstrak : Penelitian terdahulu atau penelitian yang relevan merupakan hal yang sangat penting dalam sebuah penelitian atau artikel ilmiah. Penelitian terdahulu atau penelitian yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variabel. Artikel ini mengulas tentang faktor-faktor yang mempengaruhi penyerapan anggaran yaitu perencanaan anggaran, pengadaan barang/jasa dan pengendalian intern, studi literatur tentang perencanaan dan penganggaran keuangan negara. Abstrak memuat bagian-bagian sebagai berikut. Tujuan - Tujuan dari penulisan artikel ini adalah untuk membangun hipotesis pengaruh antara penyerapan anggaran, perencanaan anggaran, pengadaan barang/jasa dan pengendalian intern untuk digunakan dalam penelitian selanjutnya. Metode - Metode penulisan artikel ilmiah ini adalah metode kualitatif dan penelitian kepustakaan yang mengkaji teori dan hubungan atau pengaruh antar variabel dari buku-buku dan jurnal-jurnal baik secara offline di perpustakaan maupun secara online. Temuan - Hasil dari artikel tinjauan literatur ini adalah: 1) Perencanaan anggaran berpengaruh terhadap penyerapan anggaran; 2) Pengadaan barang/jasa berpengaruh terhadap penyerapan anggaran; dan 3) Pengendalian internal berpengaruh terhadap penyerapan anggaran. Keterbatasan/implikasi penelitian - Terdapat faktor-faktor lain yang dapat mempengaruhi penyerapan anggaran selain perencanaan anggaran, pengadaan barang/jasa dan pengendalian internal. Implikasi praktis - Membantu memberikan pemahaman yang lebih mendalam mengenai faktor-faktor yang mempengaruhi penyerapan anggaran dan menemukan faktor-faktor lain yang dapat mempengaruhi penyerapan anggaran. Orisinalitas/nilai tambah - Memperkuat teori dan fenomena hubungan atau pengaruh antara penyerapan anggaran, perencanaan anggaran, pengadaan barang/jasa dan pengendalian intern.
The Implementation Of Risk Management In The Ministry Of Energy And Mineral Resources' New Electricity Connection Assistance Program Indira Cempakasari; Neneng Sri Rahayu; Luki Karunia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5027

Abstract

One of the government's programs aimed at improving access to electricity for the community to achieve a national electrification ratio of 100%, conducted by the Ministry of Energy and Mineral Resources, is the New Electricity Connection Assistance Program (NECAP). NECAP is a government initiative to equalize access to electricity throughout the archipelago to enhance electrification ratios and provide electricity to low-income households. NECAP covers the installation of electrical power, installation costs, Certification of Operation Eligibility (SLO) costs, new connection costs to PT PLN (Persero), and the initial purchase of electricity tokens. Risk management is required to identify and manage risks in order to achieve these objectives. The aim of this research is to provide an overview of the implementation of risk management in the NECAP program. The method used in this research is interviews with individuals directly involved in the NECAP program. The results of this research include a list of risks and how risk management is implemented in the NECAP program.
Management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta Dian Rosdiana; R. Luki Karunia; Edy Sutrisno
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5058

Abstract

This study examines the management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta, focusing on the allocation, utilization, and accountability of these funds. BOS plays a vital role in supporting the operational needs of educational institutions in Indonesia, particularly state madrasahs. This research employs a mixed-methods approach, combining quantitative analysis of financial data and qualitative investigation into administrative practices. The study finds that the allocation of BOS funds in State Madrasah Tsanawiyah 15 Jakarta aligns with government guidelines, with funds being distributed based on student enrollment and the institution's specific needs. However, challenges in fund utilization and accountability are identified. These include delays in disbursing funds, discrepancies in fund allocation, and the need for improved financial reporting mechanisms. These issues can impact the effectiveness of educational programs and infrastructure development. To enhance the management of BOS funds in this madrasah, the research recommends streamlining the fund disbursement process, enhancing transparency and accountability through better financial reporting, and promoting the efficient use of funds to improve the quality of education and facilities. Addressing these challenges is essential to ensuring that BOS funds effectively support the mission of State Madrasah Tsanawiyah 15 Jakarta in providing quality education to its students.
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.  
Implementation of the Internal Control System in the Aviation and Space Research Organization of the National Research and Innovation Agency (BRIN) Rita Nur Pratiwi; Afsdy Saksono; R. Luki Karunia
Jurnal Syntax Transformation Vol 5 No 7 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i7.979

Abstract

This research examines the implementation of the Internal Control System (SPI) at the Aviation and Space Research Organization (ORPA) which is under the National Research and Innovation Agency (BRIN). The aim of this research is to evaluate the effectiveness of SPI in supporting the achievement of organizational goals and identify the obstacles faced in its implementation. The research method used is descriptive qualitative with a case study approach. Data was obtained through in-depth interviews and analysis of related documents. The research results show that the implemented SPI has helped in increasing the operational accountability and transparency of ORPA BRIN. However, there are still several obstacles, such as limited human resources and policy changes that affect SPI's performance. Based on the research results, it can be concluded that the implementation of SPI in ORPA BRIN is not optimal. This is caused by deficiencies in SPI elements, such as the control environment, risk assessment, and control activities. In the control environment element, there are deficiencies in the aspects of commitment to competence, human resource development policies, the role of effective Government Internal Oversight Apparatus (APIP), and working relationships with stakeholders. This research provides recommendations for ORPA BRIN to increase human resource capacity, strengthen commitment to competence, and build close collaboration with APIP and stakeholders to support more effective implementation of SPI.
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.
Digital Collaboration Models for Empowering SMEs: Enhancing Public Organization Performance R. Luki Karunia; Edi Yanto; Johan Hendri Prasetyo; Erfi Muthmainah; Lely Hiswendari; Prima Setiawan; Muhammad Aulia Putra Saragih
Emerging Science Journal Vol 8, No 4 (2024): August
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/ESJ-2024-08-04-015

Abstract

This study aims to examine the effectiveness of SiBakul Jogja, a digital platform initiated by the government in Yogyakarta Province, in supporting small businesses and fostering collaboration among various stakeholders. Through interviews and research analysis, we investigate the mechanisms through which SiBakul Jogja facilitates small business growth and innovation. The findings reveal that SiBakul Jogja serves as a comprehensive resource hub for small businesses, offering assistance in record-keeping, advisory services, and fostering partnerships for innovation. Collaboration among government entities, businesses, academics, and the media plays a crucial role in enhancing the platform's impact. Positive outcomes include job creation and improved access to financial resources. However, challenges such as digital skills shortages and internet connectivity issues persist. The novelty of this study lies in its examination of SiBakul Jogja's collaborative approach in alignment with principles of new public service, contributing to improved public service delivery and economic growth. Addressing these challenges collectively presents an opportunity to leverage SiBakul Jogja's potential to significantly boost the local economy. Through effective teamwork and organizational strategies, digital support for small businesses can be optimized, fostering economic growth and resilience. Doi: 10.28991/ESJ-2024-08-04-015 Full Text: PDF
Collaborative Governance Model on The Guidance of Terrorist Parolees (Case Study in Surakarta Parole Office) Budiyanto, Sigit; Nurdin, Nurliah; Utomo, Tri Widodo Wahyu; Sutrisno, Edy; Karunia, R. Luki
Jurnal Politik Indonesia: Indonesian Political Science Review Vol 8, No 2 (2023): General Issue: Indonesian Politics
Publisher : Political Science Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ipsr.v8i2.45116

Abstract

This research delves into the collaborative governance framework concerning the reintegration guidance of terrorist parolees, as exemplified by the Surakarta Parole Office. Terrorism, a global concern, is defined as a criminal undertaking intended to overtly propagate fear and panic, perpetrated by specific factions either for ideological or distinct political motives. Addressing terrorism necessitates the concerted efforts of multiple stakeholders. Within the realm of Corrections, Parole Offices assume the responsibility of aiding terrorist parolees in their societal reintegration. However, the current level of collaboration between the Parole Office and stakeholders in this particular endeavor remains suboptimal. This study aims to identify the factors contributing to this issue, employing a qualitative methodology with a descriptive orientation. Through meticulous data analysis, it is revealed that collaborative governance in the context of guiding terrorist parolees within the Surakarta Parole Office is not functioning at its full potential due to several factors, aligned with the four dimensions of Ansell and Gash's (2007) collaborative governance model, namely Starting Conditions, Collaborative Process, Facilitative Leadership, Institutional Design, and Outcome. To optimize the collaborative framework for guiding terrorist parolees, this research proposes an enhanced collaborative governance model building upon the foundation laid by Ansell and Gash. This model advocates for a comprehensive collaborative approach involving pertinent multi-actors.
Peran Pemerintah dalam Mendorong Kualitas Pelayanan Pendidikan di Indonesia Ilham, Dodi; S, Muh. Rizal; Karunia, Luki; Saleh, Sirajuddin; Brata, Joko Tri
Jurnal Pallangga Praja (JPP) Vol 5 No 2 (2023): Oktober
Publisher : Institut Pemerintahan Dalam Negeri Kampus Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61076/jpp.v5i2.3736

Abstract

This research discusses the crucial role of the government in advancing the quality of education services as the background for the need for quality education for the progress of a nation. The purpose of this research is to investigate the role of the government in the context of education, including financing, regulation, curriculum, teacher training, and supervision in Indonesia. In this research method, we analyze education policies implemented by the government and gather data from various sources, including surveys, interviews, and related literature. The results of this research highlight the importance of adequate budget allocation, effective regulation, relevant curriculum, sustainable teacher training, and strict supervision as key factors in improving the quality of education services. This research provides valuable insights into how the government can play a role in optimizing the education system for a brighter future.
Co-Authors Abdul Kholik Abdullah, Thamrin Achmad Taufik 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 Giyanto 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 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 Fitriyanti, Daniyyah Damar Franky Fuad Akhdlori Giyatno, Bambang Gustia Rakhmanita Hanafi Hari 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 Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico 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 Rita Nur Pratiwi Rizki Aprilani Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika 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 Widi Widayat Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega