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All Journal The Asian Journal of Technology Management (AJTM) JASF (Journal of Accounting and Strategic Finance) International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH)
Alpha Nur Setyawan Pudjono
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Measuring Government Expenditure Efficiencies Towards Peace and Human Development Prasetyo, Ahmad Danu; Pudjono, Alpha Nur Setyawan
The Asian Journal of Technology Management (AJTM) Vol 6, No 2 (2013)
Publisher : School of Business and Management Institut Teknologi Bandung

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Abstract

In this paper, we investigate the efficiency level of government expenditure in 82 countries towards the human development and peace index of the respective countries by using Data Envelopment Analysis (DEA) approach during 2007-2011. We found that only few countries that always being positioned in the efficient frontier during the sample period, namely: Japan, Nigeria, and Norway.  By using Malmquist index approach, we also found that Cyprus has the largest government expenditure efficiency improvement.Keywords: Government Expenditure Efficiencies, Human Development Index, Global Peace Indexdoi:10.12695/ajtm.2013.6.2.3 How to cite this article:Prasetyo, A.D., and Pudjono, A.N.S. (2013). Measuring Government Expenditure Efficiencies Towards Peace and Human Development. The Asian Journal of Technology Management 6 (2): 82-91. Print ISSN: 1978-6956; Online ISSN: 2089-791X. doi:10.12695/ajtm.2013.6.2.3
Net Zero Strategies in State Owned Energy Firms Pudjono, Alpha Nur Setyawan; Wibisono, Dermawan; Sulaeman, Dwi Rian; Asbah, Zuhwan; Bangun, Madju Yuni Ros; Purwadi, Agus; Halim, Didi Kurniadi; Putri, Aghnia Nadhira Aliya; Maulanda, Fadrian Dwiki; Sonia, Veren; Shihran, Reza Setiadi; Hibban, Laksamana Naufal; Anugia, Zakie; Priyanto, Rohmat
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 8 No. 2 (2025): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v8i2.2688

Abstract

This study investigated renewable energy strategies in Malaysia, Denmark, and Japan to derive actionable insights for Indonesia’s energy transition. The objective was to explore effective approaches for achieving net-zero emissions in state-owned energy enterprises within developing countries. A comparative analysis methodology was employed, incorporating benchmarking interviews with policymakers, industry experts, and regulators from the three countries, as well as the review of official energy strategy documents. Malaysia emphasized diversifying its energy mix through supportive policies and advancements in solar, hydro, and biomass technologies. Denmark achieved remarkable success through a liberalized energy market and robust regulatory support, particularly for wind power. Japan, shaped by its post-Fukushima context, focused on energy independence via investments in solar, wind, and geothermal technologies. The findings revealed that Indonesia could benefit from adopting a diversified energy portfolio, establishing stable policy frameworks, increasing investments in research and development, modernizing its power grid, and engaging local communities. This study concluded that aligning Indonesia’s energy policies with technological capabilities and regulatory environments is essential to achieving a sustainable energy transition and meeting net-zero targets.
Strengthening Indonesia’s Tax System: A Policy-Oriented Framework Based on ASEAN and OECD Case Studies Pudjono, Alpha Nur Setyawan; Rachmania, Ilma Nurul
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.553

Abstract

This study investigates Indonesia’s low tax-to-GDP ratio recorded at 12.1% in 2022, far below the Asia-Pacific average of 19.3% and the OECD average of 34.0%. It aims to benchmark Indonesia’s tax compliance performance against selected ASEAN (Malaysia, Singapore, Thailand) and OECD (Denmark, Japan, Netherlands) countries to identify gaps and provide evidence-based policy recommendations. The study applies a benchmarking approach, selecting comparator countries based on similarities in economic structure and tax administration for the ASEAN group, and high-performance compliance standards for the OECD group. It is grounded in the Slippery Slope Framework and Economic Deterrence Theory to assess how trust and deterrence influence taxpayer behavior. The analysis reveals that OECD countries have leveraged digital transformation such as AI-driven audits, real-time monitoring, and integrated taxpayer services to improve compliance. In contrast, Indonesia faces persistent administrative inefficiencies, limited digitalization, and low taxpayer trust, which hamper its revenue mobilization efforts. This study offers a novel comparative perspective by integrating behavioral tax theories with policy benchmarking across diverse governance systems. It contributes actionable insights for improving Indonesia’s tax compliance through digital innovation, structured incentives, and enhanced transparency.
Co-Authors agus Purwadi Ahmad Danu Prasetyo Anugia, Zakie Asbah, Zuhwan Bangun, Madju Yuni Ros Dermawan Wibisono Halim, Didi Kurniadi Hibban, Laksamana Naufal Maulanda, Fadrian Dwiki Priyanto, Rohmat Putri, Aghnia Nadhira Aliya Rachmania, Ilma Nurul Shihran, Reza Setiadi Sonia, Veren Sulaeman, Dwi Rian