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All Journal MULTIPLE: Journal of Global and Multidisciplinary Jurnal Riset Sistem Informasi Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Knowledge on Sustainability, Longevity, and Interdisciplinary
Bagus Satrio Utomo
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluasi Investasi Pemasangan PLTS 125 kWp Pada Gedung Pemerintahan Kota Semarang Rizky Adi Nugraha; Sandra Aditya Kurniawan; Pangestuningtyas Diah Larasati; Bagus Satrio Utomo
urn:multiple://2988-7828multiple.v2i128
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Penelitian ini membahas bagaimana Indonesia harus mengembangkan sumber energi terbarukan, terutama energi surya, untuk memenuhi target pengurangan emisi Gas Rumah Kaca (GRK) global yang ditetapkan dalam Paris Agreement. Studi ini mengeksplorasi kelangsungan finansial proyek tenaga surya di Indonesia, yang dikenal sebagai Pembangkit Listrik Tenaga Surya (PLTS). Tiga perangkat lunak digunakan untuk mengumpulkan data tentang radiasi matahari: PVWatts, Global Solar Atlas (GSA), dan Photovoltaic Geographic Information System. (PVGIS). Penilaian keuangan, seperti perkiraan arus kas kumulatif selama 25 tahun, dilakukan dan simulasi produksi energi dilakukan menggunakan alat-alat tersebut. Hasil simulasi menunjukkan rata-rata produksi energi yang dapat dicapai adalah 180,43 MWh/tahun dengan capaian pengurangan gas karbon 152 tonCO2/tahun. Proyek dinyatakan layak secara investasi karena memiliki nilai NPV (Net Present Value) Rp 7.594.293.332, BCR (Benefit-Cost Ratio) 4,7 dan PBP (Payback Period) 5 tahun 3 bulan.
PENGEMBANGAN WEB INFORMASI DESA SIDO MAKMUR UNTUK MENINGKATKAN PELAYANAN MASYARAKAT Bagus Satrio Utomo; Heriyanti Heriyanti; Malda Karindra; Pamuji Muhamad Jakak; Thoha Firdaus
Jurnal Riset Sistem Informasi Vol. 2 No. 3 (2025): Juli : Jurnal Riset Sistem Informasi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/300a4x62

Abstract

This study aims to develop the Sido Makmur Village information website to improve the quality of public services, expand access to information, and encourage community participation in village development. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and documentation. Data analysis used an interactive model consisting of data reduction, data presentation, and inductive conclusion drawing. The results showed that the development of the village website had a positive impact on administrative service efficiency, faster information delivery, and increased citizen engagement, particularly among the younger generation. The website also served as a strategic platform for documenting activities, presenting financial reports, and promoting village potential more widely. Despite challenges such as limited digital infrastructure and technical capacity of human resources, the desa-sidomakmur.com website proved to be an innovative solution in strengthening transparent and participatory village governance based on information technology.
Analisis Efektivitas OSS-RBA dalam Penyederhanaan Proses Perizinan Usaha Penyediaan Tenaga Listrik Untuk Kepentingan Sendiri Bagus Satrio Utomo; Aditya Kurniawan, Sandra; Adi Nugraha, Rizky
Knowledge on Sustainability, Longevity, and Interdisciplinary Vol. 1 No. 1 (2025): KONSULI: Knowledge on Sustainability, Longevity, and Interdisciplinary
Publisher : PT Konsuli Corpora Indonesia

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Abstract

Indonesia terus berupaya meningkatkan daya saing dan iklim investasinya melalui reformasi sistem perizinan, salah satunya dengan menerapkan Online Single Submission berbasis risiko (OSS-RBA). Sistem ini bertujuan menyederhanakan prosedur, meningkatkan transparansi, dan mempercepat proses perizinan, termasuk di sektor ketenagalistrikan. Studi ini menganalisis efektivitas implementasi OSS-RBA dalam proses perizinan Izin Usaha Penyediaan Tenaga Listrik untuk Kepentingan Sendiri (IUPTLS) di Provinsi Jawa Tengah. Melalui pendekatan kualitatif, penelitian ini mengeksplorasi bagaimana sistem OSS-RBA berkontribusi terhadap peningkatan efisiensi dan transparansi. Hasil penelitian menunjukkan bahwa OSS-RBA berhasil menyederhanakan prosedur perizinan IUPTLS, mengurangi waktu dan biaya transaksi, serta meningkatkan akuntabilitas. Namun, tantangan seperti koordinasi antar lembaga, kesenjangan kapasitas daerah, dan kompleksitas teknis dalam sektor ketenagalistrikan masih menjadi hambatan dalam implementasi. Studi kasus di Provinsi Jawa Tengah menunjukkan bahwa kesiapan infrastruktur digital dan kapasitas sumber daya manusia di daerah sangat mempengaruhi keberhasilan sistem ini. Penelitian ini berkontribusi pada pemahaman tentang dinamika implementasi e-government dalam negara berkembang dengan sistem desentralisasi. Selain itu, studi ini menawarkan wawasan berharga tentang peran OSS-RBA dalam mendukung transisi energi terbarukan di Indonesia. Implikasi kebijakan yang dihasilkan mencakup rekomendasi untuk penyempurnaan sistem perizinan berbasis risiko serta peningkatan kapasitas daerah dalam rangka harmonisasi kebijakan pusat-daerah.
Prosumer Data Gathering and Grid State Forecast Using Smart Grid Technology Bagus Satrio Utomo; Arif Bramantyo, Hutama; Dwi Wibisono, Randi; Adi Nugraha, Rizky
Knowledge on Sustainability, Longevity, and Interdisciplinary Vol. 1 No. 1 (2025): KONSULI: Knowledge on Sustainability, Longevity, and Interdisciplinary
Publisher : PT Konsuli Corpora Indonesia

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Abstract

The increasing global energy demand, combined with environmental concerns, has accelerated the development of smart grids as a sustainable solution. Smart grids enable bidirectional energy and information flow, allowing users to also act as energy producers—referred to as "prosumers." Managing the complex dynamics of energy consumption and production among prosumers requires advanced data management and optimization strategies. This study reviews the latest techniques in energy data management and optimization within smart grids. It also proposes a framework for an Energy Management System (EMS) that integrates forecasting, data analytics, and decision-making processes to optimize energy distribution and enhance grid efficiency.
A Sectoral Analysis of PSAK 73’s Impact on Financial Reporting and Covenant Compliance: Implications for State-Owned Enterprises on Indonesia’s Strategic Projects Bagus Satrio Utomo; Herry Respati Kusuma; Novita Triyatun; Ince Ahmad Zarqan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.13457

Abstract

Implementation of PSAK 73 (Leases, now superseded by PSAK 116), Indonesia's adoption of IFRS 16, represents a structural shift in financial reporting, affecting ratio volatility and decision-making for public entities, particularly State-Owned Enterprises (BUMN) executing National Strategic Projects (PSN). By eliminating the operating lease classification, the standard mandates Right-of-Use (RoU) asset and lease liability recognition for virtually all contracts, effectively ending off-balance-sheet financing. Comparison from PT Garuda Indonesia Tbk, PT Telkom Indonesia Tbk, PT Jasa Marga Tbk, and construction SOEs (BUMN Karya) demonstrates sector-dependent effects. While aviation liabilities surged over 8,600% and telecommunications rose 548.5%, the construction and energy sectors faced unique challenges related to heavy equipment and infrastructure leases. The standard distorts key financial metrics, artificially inflating EBITDA and Operating Cash Flow (OCF), while depressing Return on Assets (ROA) and exacerbating Debt-to-Equity Ratios (DER). These distortions create significant risks of "technical default" on debt covenants and compromise the accuracy of capital budgeting models (NPV/IRR) used for strategic project evaluation. The analysis further examines secondary effects, including agency theory implications on managerial behavior, the rise of short-term lease engineering, and the divergence between credit rating methodologies and banking covenant compliance. PSAK 73 enhances transparency but necessitates a fundamental recalibration of financial analysis frameworks, funding strategies, and asset management practices.
Application of the Business Judgment Rule to State-Owned Enterprises: A Comparative Study Across Countries Bagus Satrio Utomo
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.13323

Abstract

The business judgment rule (BJR) is a legal principle that protects corporate directors and officers from liability for decisions made in their official capacity, provided they acted in good faith, with due care, and in the best interests of the company. While the BJR is well established in the context of private corporations, its application to state-owned enterprises (SOEs) raises complex issues due to their unique ownership structures, governance frameworks, and public accountability requirements. This article conducts a thorough comparative analysis of the application of the BJR to SOEs across different jurisdictions, examining the legal principles, judicial precedents, and regulatory regimes that shape the scope and contours of the BJR in the SOE context. The article identifies common themes and divergences in the approach of courts and policymakers to this issue, and evaluates the tensions between entrepreneurial discretion and public oversight that arise when applying the BJR to SOEs. Based on this analysis, the article proposes a framework for optimizing the BJR regime for SOEs, including recommendations for statutory reforms, superior governance methods, and judicial standards that can help balance the competing interests at stake. The article aims to provide valuable insights and guidance for policymakers, regulators, courts and SOE leaders grappling with the challenges of applying the BJR in different legal and institutional contexts worldwide.
Co-Authors Aditya Kurniawan, Sandra Arif Bramantyo, Hutama Dwi Wibisono, Randi Heriyanti Heriyanti Herry Respati Kusuma Ince Ahmad Zarqan Malda Karindra Novita Triyatun Pamuji Muhamad Jakak Pangestuningtyas Diah Larasati Rizky Adi Nugraha Rizky Adi Nugraha Sandra Aditya Kurniawan Thoha Firdaus