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All Journal Sosiohumaniora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara STRATEGIC JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik Jurnal Manajemen Pelayanan Publik AdBispreneur Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Public Policy Bantenese Jurnal Pengabdian Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Enrichment : Journal of Management Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Jurnal Manajemen PREDIKSI : Jurnal Administrasi dan Kebijakan Jurnal Ilmu Sosial dan Humaniora Jurnal Sosiologi, Antropologi, dan Budaya Nusantara Eduvest - Journal of Universal Studies Jurnal Manajemen Dan Akuntansi Medan JANE (Jurnal Administrasi Negara) Manajemen : Jurnal Ekonomi Jurnal Ilmiah Administrasi Publik
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A Literature Review on Scientific Issues in The Implementation of State-Owned Aset Management Policy in Indonesia Alamsyah, Rachmat; Nurasa, Heru; Candradewini, Candradewini
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.50004

Abstract

The management of Indonesia's State-Owned Assets (SOA), valued at IDR 6,388.18 trillion in 2023, faces challenges due to complex administrative processes, fragmented policy implementation, and limited human resource capacity. This study aims to analyze scientific discussions on SOA management policy implementation, identify research trends, and highlight knowledge gaps for future improvement. A Systematic Literature Review (SLR) method analyzed 139 scientific articles from Google Scholar and Scopus databases (2018–2023). The findings reveal that SOA administration is the most frequently discussed theme, consistently addressed yearly, reflecting its vital role in government financial reporting. However, research on supervision, control, borrowing, lending, and disposal remains scarce. The dominant factors influencing policy implementation are human resources and information systems. This study implies that policymakers need to enhance functional positions in SOA management and improve technological infrastructure. For academics, this review provides a comprehensive overview of SOA management research and offers a basis for further empirical studies focusing on underexplored themes, supporting continuous improvement in public asset governance.
OPTIMALISASI SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN: BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KOTA CIREBON Nazhira, Aura Zharfa; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 17, No 1 (2025): JANE (Jurnal Administrasi Negara)-Agustus 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i1.62438

Abstract

Sistem Informasi Manajemen Kepegawaian (Simpeg) merupakan inovasi penting untuk meningkatkan efisiensi dan akurasi administrasi kepegawaian. Di Kota Cirebon, Simpeg mulai diterapkan sejak 2016 untuk mendukung layanan berbasis data. Penelitian ini bertujuan mengevaluasi efektivitas penerapan Simpeg di BKPSDM Kota Cirebon serta merumuskan strategi optimalisasi sistem. Urgensi penelitian ini muncul karena masih ditemui kendala seperti keterlambatan sinkronisasi data, keterbatasan infrastruktur teknologi, dan belum optimalnya koordinasi antar-SKPD. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara dengan pengelola Simpeg, observasi terhadap proses pemutakhiran data, serta studi dokumen. Hasil penelitian menunjukkan bahwa Simpeg telah mempermudah pengelolaan data pegawai, mutasi, dan promosi, namun integrasi dengan Sistem Informasi ASN Nasional dan ketersediaan infrastruktur masih menjadi tantangan. Kesimpulannya, optimalisasi Simpeg memerlukan peningkatan koordinasi antarinstansi, penyusunan SOP pemutakhiran data, serta pembaruan infrastruktur. Keberhasilan dapat diukur dari kecepatan dan akurasi layanan, serta kepuasan pengguna sistem.  The Personnel Management Information System (Simpeg) is a key innovation for improving the efficiency and accuracy of civil service administration. In Cirebon City, Simpeg has been implemented since 2016 to support data-driven services. This study aims to evaluate the effectiveness of Simpeg implementation at the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Cirebon City and to formulate strategies for system optimization. The urgency of this research arises from ongoing challenges such as delayed data synchronization, limited technological infrastructure, and suboptimal coordination between agencies. This research uses a descriptive qualitative approach, with data collected through interviews with Simpeg administrators, direct observation of data updating processes, and document analysis. The findings show that Simpeg has facilitated personnel data management, including transfers and promotions, but integration with the national ASN system and infrastructure limitations remain significant obstacles. In conclusion, optimizing Simpeg requires stronger inter-agency coordination, the development of clear data updating SOPs, and infrastructure improvements. Success can be measured through the speed and accuracy of services, as well as user satisfaction with the system. 
Gas Subsidi untuk Siapa? Analisis Ekonomi Publik atas Efisiensi dan Pemerataan Subsidi LPG 3 Kg di Jawa Barat Muharam, Riki Satia; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5795

Abstract

Subsidi LPG 3 Kg merupakan program pemerintah untuk membantu rumah tangga miskin dalam mengakses energi bersih dan terjangkau. Namun, dalam implementasinya di Jawa Barat, kebijakan ini menghadapi tantangan serius, seperti ketidaktepatan sasaran dan pemborosan fiskal. Kondisi ini menimbulkan pertanyaan tentang efisiensi dan pemerataan subsidi dalam kerangka ekonomi publik. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam, observasi lapangan, dan analisis dokumen kebijakan. Analisis data dilakukan secara tematik untuk mengidentifikasi pola penyebab ketidaktepatan subsidi dan dampaknya terhadap masyarakat miskin. Temuan menunjukkan bahwa sekitar 40% subsidi LPG 3 Kg dinikmati oleh rumah tangga mampu, sementara sebagian masyarakat miskin belum mendapat akses. Lemahnya validasi data penerima, pengawasan distribusi, dan keterbatasan sistem digital menjadi penyebab utama. Subsidi LPG 3 Kg di Jawa Barat belum efisien dan adil. Reformasi kebijakan diperlukan melalui pembaruan data penerima, digitalisasi distribusi, dan penguatan pengawasan agar subsidi tepat sasaran, efisien secara fiskal, dan mendukung keadilan sosial.
PERENCANAAN PENERIMAAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KABUPATEN GARUT Shintawati, Malikah Salmia; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 17, No 1 (2025): JANE (Jurnal Administrasi Negara)-Agustus 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i1.64564

Abstract

Latar belakang penelitian ini adalah adanya peningkatan target pajak hotel yang cukup signifikan pada tahun 2022 yaitu sebesar 121,82%, sehingga realisasi penerimaan pajak hotel pada tahun 2022 tidak mencapai target. Selain itu perencanaan target penerimaan pajak hotel pada Badan Pendapatan Daerah Kabupaten Garut belum didasarkan pada potensi yang sebenarnya. Tujuan penelitian ini untuk mengetahui dan mendeskripsikan bagaimana perencanaan penerimaan pajak hotel pada Badan Pendapatan Daerah Kabupaten Garut. Penelitian ini menggunakan metode penelitian deskriptif kualitatif serta teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Penelitian ini menggunakan teori perencanaan menurut Robbins dan Coulter (2016). Hasil penelitian menunjukkan bahwa perencanaan penerimaan pajak hotel pada Badan Pendapatan Daerah Kabupaten Garut belum sepenuhnya sesuai dengan langkah-langkah perencanaan. Hal ini terlihat dari perencanaan penerimaan pajak hotel pada Bapenda Kabupaten Garut yang didasarkan pada potensi dari data wajib pajak atau berdasarkan prediksi pembayaran, belum menggunakan perhitungan potensi atau rumus khusus. Selain itu, dalam menetapkan target pajak hotel Bapenda Kabupaten Garut belum didasarkan pada potensi yang sebenarnya atau hanya melihat dari tren realisasi tahun sebelumnya. The background to this study is the significant increase in hotel tax targets in 2022, namely 121.82%, resulting in hotel tax revenue in 2022 falling short of the target. Additionally, the planning of hotel tax revenue targets at the Garut Regency Revenue Agency has not been based on actual potential. The purpose of this study is to identify and describe how hotel tax revenue planning is conducted at the Garut Regency Revenue Agency. This study employs a qualitative descriptive research method, with data collection techniques including interviews, observations, and documentation. This study uses the planning theory according to Robbins and Coulter (2016). The results of the study indicate that the planning of hotel tax revenue at the Garut Regency Revenue Agency is not yet fully in line with the planning steps. This is evident from the planning of hotel tax revenue at the Garut Regency Revenue Agency, which is based on the potential of taxpayer data or based on payment predictions, and does not yet use potential calculations or special formulas. Additionally, in setting hotel tax targets, the Garut Regency Revenue Agency has not based them on actual potential but only on trends from the previous year's realizations.
Manajemen Risiko Fiskal dalam Kebijakan Subsidi LPG 3 Kg: Studi Kasus di Provinsi Jawa Barat Riki Satia Muharam; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.5326

Abstract

The 3-kilogram LPG subsidy is one of Indonesia’s key fiscal policy instruments aimed at protecting the purchasing power of low-income households and micro-enterprises. However, its implementation—particularly in West Java Province—faces significant challenges, including targeting inaccuracies, budget overruns, and increasing fiscal dependency on the central government. This study aims to analyze the forms of fiscal risks arising from the 3-kg LPG subsidy policy and identify relevant fiscal risk management strategies at the regional level. Employing a qualitative descriptive approach and a case study of West Java, the findings reveal various fiscal risks such as inefficient spending, budget diversion from productive sectors, and regional budget instability. To address these challenges, the study recommends implementing targeted subsidies based on integrated socioeconomic data, strengthening digital verification systems, diversifying alternative energy sources, and enhancing fiscal transparency and local government capacity. These findings highlight the urgent need for energy subsidy reform that is more equitable, efficient, and sustainable, while preserving regional fiscal resilience amid dynamic economic pressures.
Koordinasi Pengembangan Program Kampung Keluarga Berencana di Kabupaten Bangka Barat Regina, Regina; Rusli, Budiman; Candradewini, Candradewini
JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik) Volume 6 No. 1, Juni 2020
Publisher : Departemen Ilmu Administrasi FISIP UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/jakpp.v6i1.8489

Abstract

Kampung Keluarga Berencana atau disingkat dengan Kampung KB adalah salah satu yang sudah diterapkan di Indonesia. Bangka Belitung sudah ada Kampung KB sejak 2016 lalu. Tepatnya di Kabupaten Bangka Barat saat ini sedang gencar-gencarnya untuk membangun Kampung KB. Dari 2016 sampai 2018 ini Kabupaten Bangka Barat sudah mempunyai 15 Kampung KB. Selain itu di tahun 2018 Kabupaten Bangka Barat ada Desa Stunting di dalam Kampung KB tersebut mengingat bahwa Kabupaten ini salah satu penderita stunting dengan angka yang tinggi. Dalam penelitian ini, peneliti menggunakan penelitian deskriptif kualitatif dengan jenis penelitian studi kasus. Untuk literature review ini menggunakan database Science Direct, Proquest, Goggle Scholar. Pada tahap awal dengan pencarian keyword : “Coordination, Family Planning” Penelitian ini dilakukan di Dinas Pengendalian Penduduk dan Keluarga Berencana Kabupaten Bangka Barat karena memang Dinas ini adalah narasumber dalam penelitian penulis dan melakukan wawancara di Desa Sinar Surya yang menjadi lokus penelitian. Namun, ada beberapa Dinas terkait seperti Dinas Kesehatan, dan BKKBN Provinsi karena Kampung KB ini adalah kegiatan yang bersifat multisektor. Dalam proses koordinasi untuk pengembangan Kampung KB ini melibatkan beberapa peran penting di dalamnya, hal ini mengacu pada teori yang digunakan oleh peneliti dari Henry Fayol dalam buku Hasibuan “Manajemen Sumber Daya Manusia” (2007) yakni komunikasi, kerjasama, pembagian tugas, pertemuan dan rapat. Peneliti mengambil teori ini karena dirasa lebih cocok dengan permasalahan koordinasi yang diangkat oleh peneliti. Dalam penelitian ini terdapat kesimpulan bahwa masih kurang efektifnya dalam proses koordinasi tepatnya pada bidang kerjasama dan pertemuan/rapat yang dilaksanakan oleh petugas-petugas dan perangkat terkait pengembangan Kampung KB di Kabupaten Bangka Barat.
Implikasi Kebijakan Subsidi LPG 3 Kg terhadap Penerimaan Negara dan Keuangan Daerah: Studi Kasus Jawa Barat Riki Satia Muharam; Budiman Rusli; Nina Karlina; Candradewini, Candradewini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4534

Abstract

This study analyzes the fiscal implications of the 3 kg LPG subsidy policy in Indonesia, focusing on its impact on national revenue and regional finance in West Java Province. Employing a descriptive qualitative approach supported by empirical data, the research reveals that although the subsidy aims to improve social welfare by providing affordable energy access for low-income households, it also creates significant fiscal pressure on both national and regional budgets. The findings indicate that the subsidy reduces potential state revenue, narrows fiscal space, and leads to inefficiencies due to mis-targeting and distribution leakages. At the regional level, the subsidy affects budget allocations, limits fiscal flexibility, and increases administrative burdens for monitoring and implementation. The case study in West Java illustrates how the suboptimal management of the subsidy generates a trade-off between achieving social goals and maintaining fiscal sustainability. Therefore, policy reforms are needed, including digitalized distribution systems, improved beneficiary targeting, and stronger fiscal coordination between central and local governments. This research contributes to the development of more efficient and sustainable energy subsidy policies and supports the improvement of public financial governance that is transparent and accountable at both national and subnational levels.
Kebijakan Energi untuk Rakyat: Subsidi LPG 3 Kg dan Tantangannya di Jawa Barat Riki Satia Muharam; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v4i3.5070

Abstract

This study aims to analyze the implementation of the 3-kg LPG subsidy policy in West Java Province and to identify the challenges faced in its distribution and monitoring. Using a descriptive qualitative approach, data were collected through in-depth interviews with key informants and documentation studies. The findings show that the 3-kg LPG subsidy policy has had a positive impact in reducing household energy expenses for low-income families, improving quality of life, and expanding access to clean energy. However, several serious challenges still hinder the effectiveness of the policy, including inaccuracies in targeting subsidy recipients, uneven distribution, weak distribution infrastructure, poor local monitoring, and the emergence of speculative practices and gas mafia activities. The role of local governments in updating data, conducting socialization, and enforcing regulations needs to be strengthened to ensure the subsidy reaches its intended targets. Policy recommendations include the adoption of digital technologies for distribution monitoring, regular updating of recipient data, strengthening of supervision, community empowerment in distribution monitoring, enhancing transparency, and fostering collaboration among government, private sector, and society. With improvements in these areas, the distribution of the 3-kg LPG subsidy is expected to become more equitable, effective, and supportive of Indonesia’s sustainable energy transition agenda.
SUBSIDI LPG 3 KG DALAM PERSPEKTIF SOSIOLOGI KEBIJAKAN: DAMPAKNYA TERHADAP KESEJAHTERAAN DAN LINGKUNGAN DI JAWA BARAT Riki Satia Muharam; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
SABANA: Jurnal Sosiologi, Antropologi, dan Budaya Nusantara Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sabana.v4i2.5078

Abstract

This study aims to analyze the 3 Kg LPG subsidy policy in West Java Province from the perspective of policy sociology, focusing on its impact on community welfare and the accompanying social dynamics. The 3 Kg LPG subsidy was designed to ease the energy expenditure burden of poor households and improve access to affordable clean energy. However, its implementation faces several challenges, including mistargeting, unequal distribution, social dependency on subsidies, and limited public participation in the policy-making process. Using a qualitative descriptive approach and thematic analysis of interview data, observations, and policy documents, the study finds that the 3 Kg LPG subsidy policy reflects unequal power relations at the local level and results in structural injustice in energy distribution. Therefore, policy reform is required through improvements in data-based distribution systems, increased public participation, and a transition toward inclusive and equitable renewable energy. These findings provide important insights for the formulation of fairer and more sustainable energy policies in Indonesia.
Policy Implementation of Housing Financing Facilitation and Assistance for Low-Income People in Bekasi District: A Case Study of Villa Kencana Cikarang Housing Simbolon, Adventus Managam; Rusli, Budiman; Candradewini, Candradewini
Journal Public Policy Vol 10, No 2 (2024): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v10i2.7851

Abstract

This study aims to assess the effectiveness of housing financing facilitation and assistance policies for low-income people (LIP) in Bekasi District, with a case study of Villa Kencana Cikarang Housing. A qualitative descriptive approach with a case study design was utilized, applying Khan & Khandaker's rational model of policy implementation to evaluate five key variables: clarity of policy objectives, detailed and consistent planning, clear division of tasks, accurate standardization, and proper supervision. The findings reveal several issues, including policy targets that do not reflect the housing needs of each region, inaccuracies in targeting FLPP mortgage recipients, limited planning of FLPP credit/financing schemes, a shortage of human resources in implementing organizations, and various obstacles in post-distribution monitoring related to occupancy. Practical recommendations from this study include setting policy targets based on the proposed housing needs of each region, continuously developing and evaluating the current government housing credit/financing schemes to expand their implementation and utilization beyond LIP to include the poor and non-LIP groups, accelerating staff recruitment and rotation in implementing organizations, and ensuring inherent supervision by involving developers to monitor occupancy rates and applying strict sanctions to LIP who violate the provisions on the use of subsidized housing.
Co-Authors Adinda Olivia Alamsyah, Rachmat Alfian Deby Artha Almira Devita Putri AM, Entang Andy Andreas Corsini Mosa Leke Angelia Tio Tobing Aprina, Meutia Alyaa Arfia Nurul Hikmah Aruan, Debora Claresta Arifelly Lasmaniar Aulia, Syifa Dwi Ayu Salsabila Malinda Bara'a, Lubis Raka Budiman Rusli Budiman Rusli Chisan, Arrasya Ardelia Darto Miradhia Daud Zikri Dedi Sukarno Entang Adhi Muhtar Entang Adhi Muhtar Entang AM Fajar Ramadhan, Fajar Grace Monica Hendi Hendi Heru Nurasa Herwan Abdul Muhyi Ida Widianingsih Indriyani, Iin Irawati, Ira Iva Khopifatu S Jasmine Tiara Putri Herman Kalsum, Wa Ode Umi Karina Widya Aristy Kudus, Imanudin Lesmana Rian Andhika, Lesmana Rian Lusiana, Monica Marbun, Chintya Ruth Aprilya Marissa Marissa Mas Dadang Enjat Munajat Mas Halimah Muharam, Riki Satia Muhtar, Entang Adhy Myrna, Ryta Nazhira, Aura Zharfa Neneng Weti Isnawaty Neneng Zakiah Nina Karlina Nunung Runiawati, Nunung Poni Sukaesih Kurniati Putri, Almira Devita Putri, Mutiara Cahyaning Permadhani Putri, Ria Sari Putri, Shalfa Nabila R. Ira Irawati Rahman, Maharani Ratna Meisa Dai Rd Ahmad Buchari Regina Regina Renanda, Saeful Hidayat Rifayani, Helena Pelly Riki Satia Muharam Risa Rismawati Rita Myrna Rizki, Ghina Meilani Rusdiana, Neng Nurul Asri Sabilli, Husni Ibnu Saifu, Amirun Bonti Satia Muharam, Riki Setiawan, Desy Srinuryani Shintawati, Malikah Salmia Simbolon, Adventus Managam Sinta Ningrum Siti Noviyanti Slamet Usman Ismanto Sukmadewi, Rani Tandayu, Fais Viraniar Vivi Oktarina Wahidah, Idah Wardhani, Asyiffa Kusumah Wicaksono, Cahyo Adjie