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All Journal Jurnal Ilmu Administrasi Negara (JUAN) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Masyarakat Maritim Jurnal Pengabdian kepada Masyarakat Al-Iqtishod : Jurnal Ekonomi Syariah Edu Sociata : Jurnal Pendidikan Sosiologi Economic Reviews Journal Journal of Innovation Research and Knowledge Research Review: Jurnal Ilmiah Multidisiplin Jurnal Mata Pariwisata Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Jurnal Manajemen Rekayasa dan Inovasi Bisnis Madani: Multidisciplinary Scientific Journal Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Relasi Publik Jurnal Sadewa: Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial Triwikrama: Jurnal Ilmu Sosial Socius: Social Sciences Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Nusantara Journal of Multidisciplinary Science Jurnal Ilmu Komunikasi dan Sosial Politik Jurnal Ekonomi dan Pembangunan Indonesia JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Media Hukum Indonesia (MHI) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Hikamatzu Journal of Multidisciplinary Research Jurnal Bisnis, Ekonomi Syariah dan Pajak Khidmat: Journal Community Service Jurnal Riset Multidisiplin Edukasi Jurnal Pengabdian Cendikia Nusantara Ekopedia: Jurnal Ilmiah Ekonomi Kajian Administrasi Publik dan ilmu Komunikasi Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara Jurnal Hukum, Administrasi Publik dan Negara Studi Administrasi Publik dan ilmu Komunikasi Jurnal Cakrawala Akademika Jurnal Pendidikan dan Sosial Humaniora Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Pangestoeti, Wahyu
Prodi Administrasi Publik, Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Maritim Raja Ali Haji
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Transparansi Anggaran Publik Dan Implikasinya Terhadap Efisiensi Pengeluaran Pemerintah Daerah Miranda Mustika; Wahyu Afdillah; Rika Sartika; Wahjoe Pangestoeti
Jurnal Ilmu Komunikasi Dan Sosial Politik Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jiksp.v2i4.2881

Abstract

This study aims to examine the relationship between public budget transparency and local government expenditure efficiency in the context of accountable and participatory fiscal governance. Using a descriptive-qualitative approach, data were collected through documentation and literature review from reputable sources. The findings indicate that budget transparency, as reflected in the availability of public documents, citizen participation, and digital oversight, significantly contributes to enhancing the efficiency of public spending. Expenditure efficiency is assessed by comparing planning, budget realization, and output achievement. Further analysis reveals that transparency not only directly affects efficiency but is also reinforced by implementation quality and public engagement. These findings align with previous studies that emphasize the positive correlation between information openness and fiscal efficiency at the regional level. Therefore, transparency policies must be supported by the development of information systems, public budget literacy, and strong bureaucratic commitment.
Program Kelas Rawat Inap Standar (KRIS): Analisis Ekonomi Publik atas Pemerataan Layanan Kesehatan Nasional Mely Nur Ratman; Nisa Nur Amanda; Suci Oktapia; Wahjoe Pangestoeti
Jurnal Ilmu Komunikasi Dan Sosial Politik Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jiksp.v2i4.2924

Abstract

The Standard Inpatient Class Program (KRIS) is a health service reform policy that aims to eliminate the class 1, 2, and 3 systems in the National Health Insurance (JKN) inpatient services in order to create equal access and quality of services. This study aims to determine the effectiveness of government intervention through KRIS in the context of public economics, especially from the aspects of social justice, efficiency of resource allocation, and distribution of health services. The method used is a literature study with a descriptive-analytical approach that examines policies, official documents, and evaluation results from various institutions and previous studies. The results of the study indicate that although KRIS has improved service equality and patient satisfaction in a number of hospitals, there are still significant challenges in terms of infrastructure readiness, budget constraints, and resistance from service providers. The implications of this study emphasize the importance of sustainable funding support, strengthening technical regulations, and an inclusive transition strategy so that the KRIS policy can be implemented optimally and sustainably throughout Indonesia.
ANALISA PERKEMBANGAN INDUSTRI HALAI DI KEPULAUAN RIAU : Studi Kasus Kawasan Industri Halal Hub Bintan Inti Industrial Estate Rofii, Eva Amalia; Pangestoeti , Wahjoe
Jurnal Manajemen Rekayasa dan Inovasi Bisnis Vol. 3 No. 1 (2024): AGUSTUS 2024
Publisher : LPPM-ITEBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62375/jmrib.v3i1.361

Abstract

This analysis study explores the potential and challenges of developing the halal industry in the Riau Islands, with a focus on the Bintan Inti Industrial Estate as a developing halal industrial area. This area was chosen because it is strategic, located on international trade routes, and has access to ASEAN and global markets. This study explores the application of halal industry indicators and identifies best practices applied in the development of halal industrial areas in Bintan, including aspects of infrastructure, regulations and strategic partnerships with various stakeholders as well as . A b s t r a k Kajian ini mengeksplorasi potensi dan tantangan pengembangan industri halal di Kepulauan Riau, dengan fokus pada Bintan Inti Industrial Estate sebagai kawasan industri halal yang sedang berkembang. Kawasan ini dipilih karena strategis, terletak di jalur perdagangan internasional, serta memiliki akses ke pasar ASEAN dan global. Studi ini secara tematik mengeksplorasi penenrapan indikator industri halal serta mengidentifikasi best practices yang diterapkan dalam pengembangan kawasan industri halal di Bintan, termasuk dalam aspek infrastruktur, regulasi, dan kemitraan strategis dengan berbagai pemangku kepentingan serta .
Analisis Kebijakan Insentif Pajak Terhadap Investasi Domestik di Indonesia Maylia Farhan Hariadi; Windah Syahrani; Nurain; Wahjoe Pangestoeti
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mgd6mx78

Abstract

Investasi merupakan elemen krusial dalam pertumbuhan ekonomi suatu negara, dan untuk mendorong investasi baik dari dalam negeri maupun luar negeri, pemerintah sering kali memberikan peluang dan insentif pajak yang menarik. Insentif pajak ini bertujuan untuk menciptakan iklim investasi yang menguntungkan, meningkatkan daya saing, dan mendukung pertumbuhan sektor ekonomi strategis. Dalam konteks ini, insentif pajak didefinisikan sebagai fasilitas yang diberikan pemerintah untuk mempermudah pembayaran pajak dan memotivasi pembayar pajak. Pemerintah terus berupaya meningkatkan penerimaan pajak melalui perbaikan regulasi, peningkatan kepatuhan wajib pajak, dan pencarian sumber pajak baru. Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan insentif pajak dalam meningkatkan investasi domestik di Indonesia, dengan mengkaji jenis insentif yang diberikan, kriteria penerima, serta dampaknya terhadap peningkatan investasi. Hasil penelitian menunjukkan bahwa kebijakan insentif pajak dapat mendorong investasi, meskipun tantangan seperti risiko moral hazard dan perlunya pengawasan yang efektif tetap menjadi perhatian. Evaluasi berkala dan penyesuaian kebijakan insentif pajak menjadi penting untuk memastikan dampak positif yang berkelanjutan bagi pertumbuhan ekonomi dan pembangunan nasional.
Efisiensi dan Efektivitas Pengelolaan Penerimaan Pajak untuk Pembangunan Ekonomi di Indonesia Lusia Lestina Halawa; Mira Sukma; Evlin Limbong; Wahjoe Pangestoeti
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 2 (2025): Juni: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i2.396

Abstract

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.
Efektivitas Program Jaminan Kesehatan Nasional (JKN) bagi Warga Miskin Lina Sahida Br Sinaga; Kayla Dwi Saputri; Julika Putri; Wahjoe Pangestoeti
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 2 (2025): Juni: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i2.481

Abstract

The National Health Insurance (JKN) program is a strategic initiative by the Indonesian government to ensure accessible and affordable healthcare for all citizens. Based on literature review and analysis of secondary data, the JKN program significantly contributes to reducing direct household health expenditures (Out-of-Pocket/OOP), particularly among low-income and vulnerable populations. However, several challenges remain, including additional outlays for uncovered services such as non-generic medications and inpatient class upgrades, as well as limitations in health infrastructure. Furthermore, the integration of digital technology through the JKN Mobile application demonstrates a high level of effectiveness in administrative efficiency and user participation. This platform has expanded healthcare accessibility and improved user satisfaction, although digital literacy and technological disparities persist. Hence, strengthening technology-based policies and conducting regular evaluations are essential for ensuring the sustainability and equity of the JKN program implementation.
Pengaruh Eksternalitas Negatif dan Positif dalam Kebijakan Ekonomi Publik Gege Laudie; Briean Sandika Arjuna; Fawwaz Ghufran; Wahjoe Pangestoeti
Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara Vol. 2 No. 3 (2025): Juli : Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/komunikasi.v2i3.467

Abstract

This study aims to analyze how negative and positive externalities influence the effectiveness of public economic policies at the regional level. Using a qualitative approach and descriptive-analytical method, the research was conducted in Tanjungpinang City through document studies, focus group discussions (FGDs), and content analysis of policy documents and scholarly literature. The findings reveal that negative externalities such as environmental pollution, traffic congestion, and industrial waste have not been optimally addressed due to weak regulation and limited policy evaluation. Conversely, positive externalities like the development of green open spaces and the provision of public education lack adequate fiscal support. Public policy interventions are predominantly disincentive-based, such as taxation and sanctions, while mechanisms to incentivize socially beneficial activities remain limited. These findings are examined through the lenses of Pigouvian Tax and Coase Theorem, emphasizing the need for evidence-based policies that internalize externalities fairly and efficiently. The study recommends improving regulatory frameworks, implementing strategic fiscal incentives, and enhancing public literacy in externality management.
FENOMENA #KABURAJADULU: ANALISIS DAMPAK BRAIN DRAIN TERHADAP PEREKONOMIAN INDONESIA Erlisya, Vyona; Aisyah Aulia; Ferika Clodya; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5083

Abstract

The #KaburAjaDulu phenomenon that has gone viral on social media reflects the brain drain trend in Indonesia, where skilled labor and the younger generation choose to leave the country to seek better opportunities abroad. This hashtag symbolizes people's dissatisfaction with the economic, political and social conditions that are considered less supportive of their career development and welfare. Factors such as the high cost of education, limited job opportunities, low wages, and a non-conducive work environment are the main drivers of the movement of skilled workers. This research aims to analyze the impact of the brain drain phenomenon represented by the hashtag #KaburAjaDulu on the Indonesian economy, especially in terms of the loss of superior human resources that have an impact on national productivity and innovation. The research method used is descriptive qualitative through literature studies, social media analysis, and government policy studies. The results show that brain drain has the potential to hamper economic growth and reduce Indonesia's competitiveness at the global level. Therefore, skilled labor retention policies and strengthening the work environment are needed so that human resources can develop optimally in the country.
PERAN PEMERINTAH DAERAH DALAM PENGELOLAAN DANA DESA UNTUK MENINGKATKAN KESEJAHTERAAN EKONOMI MASYARAKAT Kamila, Nazwa Feryal; Ryo Syahputra Wardana; Ramzi Fauzan; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5084

Abstract

This study aims to critically analyze the role of local government in the management of Village Funds and its impact on improving the economic welfare of rural communities. The research employs a descriptive qualitative approach with case studies in selected villages representing diverse Village Fund implementation contexts. The findings reveal that local governments play a strategic role in planning (RPJMDes and RKPDes), providing technical assistance and training for village officials, and overseeing the monitoring and evaluation of fund utilization. Nevertheless, several challenges persist, such as limited human resource capacity at the village level, weak vertical-horizontal coordination, and low transparency and accountability in financial management. Despite these issues, Village Fund management has proven to yield positive effects on rural economic development, notably through improved infrastructure and productive economic empowerment. This is evident from the increased number of microenterprises, higher household income, and decreased rural unemployment. These findings are interpreted through the lens of good governance and participatory development theory. The study recommends stronger synergy between local and village governments in implementing participatory, transparent, and accountable financial governance to achieve sustainable community welfare.
Peran Kepatuhan Wajib Pajak Penghasilan dalam Menjamin Keberlanjutan Penerimaan Pajak Nasional Negara Herlinanur, Nanda; Reski Apriyani; Putri Rahmawati; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i4.5157

Abstract

This study examines in depth the contribution of income taxpayer compliance to the sustainability of national tax revenue in Indonesia in the context of the self-assessment system. Using a descriptive qualitative approach, this study analyzes the determinants of compliance, such as tax understanding, tax authority service quality, perceived system fairness, and the effectiveness of tax socialization. The results show that increasing compliance not only has a direct impact on optimizing state revenue, but also strengthens public trust in the government and supports sustainable economic development. Digital innovations such as e-filing and e-SPT are proven to accelerate the reporting process and expand the tax base, thus becoming a strategic element in building a tax-aware culture. This research emphasizes the importance of an educative approach and inclusive public services to create a fair, efficient, and sustainable tax system.
Co-Authors A, Abraham A, Arniya Agus Hendrayady Aisyah Aulia Akbar, Muhammad Rizky Alia Anggita Paramasari Amanda , Nisa Nur Amandha Shafitri Annisa Putri Jufani Annissa Valentina Aphira, Gery Ardita Wahyu Hidayah Arniya Assyfa Futri Ananta Ayu Astri Solissa Ayu Astri Solissa Ayyasi, Sofi Briean Sandika Arjuna Cahyani, Ni Luh Viya Anggun Crisdayanti Sinaga Damayanti Simangunsong Darosa, Herayni Darwina, Mely Dea Zailani Lestari Dela Afrilia Desi Aswalida Devi Aryani Saputri Dewi Nopika Putri Dewi Yanti Diah Sara Dina Claudia Purba Dinda Astuti Dinda Rolisti Elsa Sely Rahmayaani Emellya Fridamayanti Emellya Fridamayanti Erlisya, Vyona Eva Amalia Eva Amalia Eva Amalia Evlin Limbong Fadiyah Haya Fathur Rahman Ramadhan Fawwaz Ghufran Fazila Shafitri Ananda Femilia Putri Hendriani Ferika Clodya Firman Firman Gege Laudie Hafifa, Nur Handini, Nasya Herlinanur, Nanda Heti Sarlini Imelda Eka Maulia Indah Dwi Lestari Inggrid Sisilia Lumban Raja Juliana, Sharfina Julika Putri Jum’iyatul Kamala Junita Mawartina Kamala, Jum’iyatul Kamila, Nazwa Feryal Katanging, Deva Garcia Kayla Dwi Saputri Kevin Andika Putra Khoirunnisa, Afrija Lestari Sitorus Lina Sahida Br Sinaga Lusia Lestina Halawa M, Maharani M, Molisah Maharani, Angelina Marvela, Jana Maya Yulika Maylia Farhan Hariadi Mely Nur Ratman Mely Nur Ratman2 Mira Sukma Miranda Mustika Mochammad Yusuf Wijaya Muhammad Iqbal Muzakki Muhammad Iqbal Muzakki Muhammad Padillah Mustika , Miranda N, Nabila N, Norpaizah Nanda Herlinanur Naomi Boru Tobing Nazwa Feryal Kamila Nisa Nur Amanda Norpaizah Novia Fitri Nur Hidayah Nur Syofi Shahirah Nurain Nurfaizah Salsabillah Nurilawati Nurullaeli Uswatun H Okky Rizki Azizi Oktapia, Suci Patria Lumban Tobing Pratama, Tito Putra, Adrian Kurnia Sobana Putra, Sendi Kurnia Putri Afrillia Putri Octa Ivani Putri Octa Ivani Putri Rahmawati Putri Siti Nabila Putri, Dea Hermalia Putri, Dea Pratama Putri, Marzila Putri, Ririn Deswita R, Rifayani R. Nur Hafriza Rahim , Rafidah Ramadhani, Bella Ramzi Fauzan Rangga Rangga perdana Reski Apriyani Revany Yuliani Rifayani Rika Sartika Rini Ratnasari Lumbantoruan Rini, Wa Rofii, Eva Amalia Rolisti, Dinda Rudhy Dwi Chrysnaputra Ryo Syahputra Wardana S, Angel Icha Leony Lastiur Safitri, Dian Prima Salsabila, Diva Nayla Salsabilla Putri Lisari Sapitri, Nor Saragih, Puja Wanti Sari, Tiara Ayu Puspita Sartika , Rika Seftika Syafila Selvi Aulya Salsa Selvira Aryani Septiyanti, Gea Ananda Putri Setiawan, Ramadhani Sharfina Juliana Sheilla Rosalina Silvy Novianty Simanjuntak, Gloria Yemima Simbolon, Lamtio Oktafiana BR Siska Aulia Putri Siti Arieta Siti Maisaroh Siti Maisaroh Siti Wela Aliza Suci Ananda Sitompul Suci Oktapia Suci Ramadhanti Suryaningsih Suryaningsih Suryaningsih Syahrani, Andhini Syalsabila, Keysa Dwina Tito Pratama Umaira, Putri Nabilah Viola Augustia Putri Viona Pramesty Eka Putri Viona, Merry Wahyu Afdillah Wahyu Setiani Wandarizqa, Nabila Putri Wardhana, Rosnendya Wisnu Wayu Eko Yudiatmaja Windah Syahrani Y, Yunita Yahya, Glory Yolanda Yessica Devina Hutabarat Yudistira Yuli Tiurida Yusuf Vedi Velandi Zahmil Husein Zirani, Nanditha Dwi