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All Journal Journal of Innovative and Creativity YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan
Gede Wijaya Kusuma
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Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Flexible working arrangement sebagai strategi efisiensi anggaran dalam pemerintahan Gede Wijaya Kusuma; Salman, Agus; Prima Firmansyah, Jovan; Pramono, Wahyudi; Budi Prayitno, Rahadi; P. Simarmata, Rajanner
YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Vol. 2 No. 4 (2024): Desember
Publisher : Cv. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/yudhistira.v2i4.1609

Abstract

This research analyzes the implementation of Flexible Working Arrangement as a response to the Indonesian government's budget efficiency policy, particularly in relation to Presidential Instruction number 1 of 2025. Through a qualitative approach with literature study methodology, the research explores how flexibility in work location and time can drive budget efficiency without sacrificing productivity and public service quality. Analysis results indicate that Flexible Working Arrangement has the potential to reduce office operational costs, decrease the need for permanent office space, and optimize resource allocation. Studies from various countries confirm the benefits of Flexible Working Arrangement in improving employee retention and work welfare, despite challenges such as digital infrastructure investment and remote performance management. Effective implementation requires policies that support digital transformation and adaptive human resource governance. In the long term, Flexible Working Arrangement is not merely a temporary solution for budget efficiency but can become a transformative strategy in Indonesia's government work system.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Depok Susiana Setianingsih; Marisa Permatasari; Gede Wijaya Kusuma; Ratna Indriasari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3622

Abstract

This study aims to analyze the financial performance of the local government of Depok City for the fiscal years 2019 to 2023 using four financial ratios: fiscal decentralization, financial independence, financial effectiveness, and financial efficiency. A qualitative approach was applied, with data sourced from the budget realization reports of Depok City during the study period. The findings indicate that Depok City’s financial performance is generally strong across all four indicators. The fiscal decentralization ratio reflects the city's growing capacity to generate its own revenue. The financial independence ratio places Depok at a medium-to-high level of autonomy, with an increasingly consultative relationship with the central government—signifying positive progress toward regional self-reliance. The financial effectiveness ratio is very good, as locally generated revenue consistently exceeded set targets, suggesting both accurate budgeting and effective execution. Lastly, the financial efficiency ratio shows that the city's spending was cost-effective and well-managed, with development goals largely achieved within budgetary constraints. These results suggest that Depok City is on the right track in managing its local finances and progressing toward good governance through improved financial accountability and performance.
Co-Authors Budi Prayitno, Rahadi Marisa Permatasari P. Simarmata, Rajanner Pramono, Wahyudi Prima Firmansyah, Jovan Ratna Indriasari Salman, Agus Susiana Setianingsih