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All Journal Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Pembelajaran Toba: Journal of Tourism, Hospitality, and Destination Jurnal Ilmu Sosial dan Humaniora Jurnal Sosiologi, Antropologi, dan Budaya Nusantara PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Riki Satia Muharam
Universitas Padjadjaran
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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.
Revitalisasi Pendidikan Vokasi Berbasis Kebutuhan Industri 4.0: Implikasi Kebijakan Pendidikan di Daerah Sub-Urban Riki Satia Muharam; Ufa Anita Afrilia; Sudarma Sudarma
DIAJAR: Jurnal Pendidikan dan Pembelajaran 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/diajar.v4i3.4440

Abstract

The Fourth Industrial Revolution has significantly transformed the structure of the labor market, demanding a workforce equipped with advanced technical and digital skills. Vocational education plays a strategic role in preparing human resources to meet these challenges. However, suburban areas in Indonesia still face various obstacles such as inadequate infrastructure, limited access to technology, and vocational curricula that are often misaligned with local industry needs. This study aims to evaluate the extent to which vocational education in suburban regions addresses the demands of Industry 4.0 and to formulate contextual and inclusive policy approaches. Using a qualitative methodology and literature review, this research finds that revitalizing vocational education in suburban areas requires curriculum reform aligned with local industry needs, enhanced teacher competencies, integration of digital learning technologies, and strengthened partnerships with industry. The study provides policy recommendations based on local needs, positioning vocational education as a driver of local economic development and a key contributor to preparing a future-ready workforce in the digital era.
Kebijakan Energi untuk Rakyat: Subsidi LPG 3 Kg dan Tantangannya di Jawa Barat Riki Satia Muharam; Budiman Rusli; Nina Karlina; 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; Budiman Rusli; Nina Karlina; 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.
Sinergi Otoritas Jasa Keuangan sebagai Lead Institution dalam SATGAS PASTI Studi Kasus : Lembaga “Golden Eagle International UNDP” dalam Praktik Upaya Penghapusan Utang Nabila Firna Hidayat; Riki Satia Muharam
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1413

Abstract

Penelitian ini menganalisis efektivitas sinergi Otoritas Jasa Keuangan (OJK) sebagai lead institution dalam SATGAS PASTI melalui studi kasus Golden Eagle International UNDP. Penelitian menggunakan pendekatan kualitatif deskriptif dengan Teori Sinergi Institusi Publik A. Mukhtaromi yang mencakup koordinasi, integrasi, dan sinkronisasi. Data dikumpulkan melalui wawancara dengan OJK Tasikmalaya, Bank Indonesia, dan Kepolisian, serta dokumentasi resmi. Hasil penelitian menunjukkan bahwa koordinasi SATGAS PASTI berjalan efektif dengan dukungan UU P2SK Pasal 247, sementara integrasi data melalui SIPASTI dan IASC masih terkendala regulasi kerahasiaan perbankan. Sinkronisasi antar lembaga bersifat responsif, meskipun belum didukung standar waktu yang baku. Deteksi dini terbukti mampu menekan potensi kerugian masyarakat.
Efektivitas Pengelolaan Anggaran Penanganan Pelanggaran Pemilu Presiden Pada Bawaslu Dki Jakarta Tahun 2024 Marcellinus Ferrer Wandra Sihaloho; Riki Satia Muharam
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1442

Abstract

Budget management for handling violations of the 2024 Presidential Election at the Election Supervisory Board of DKI Jakarta Province played a crucial role in ensuring effective election oversight and law enforcement. This study was conducted to analyze the effectiveness of budget management for handling presidential election violations in DKI Jakarta. A descriptive qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observation, and document analysis, including budget documents, realization reports, and activity reports related to violation handling. The findings revealed that budget management had been fairly effective in supporting violation handling, particularly in ensuring timely case resolution and coordination across supervisory levels. However, limitations were identified in budget flexibility, accuracy of needs estimation, and administrative complexity during peak election periods. The study implies the importance of more adaptive budget planning, streamlined administrative procedures, and strengthened human resource capacity. The originality of this research lies in its focus on budget management effectiveness within the context of presidential election violation handling in a politically dynamic metropolitan area.
Implementasi CoreTax Administration System dalam Pelaporan SPT Masa PPh 21: Studi Kasus Badan Pendapatan Daerah Provinsi DKI Jakarta Zahra Isnaenti Rahayu; Riki Satia Muharam
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1507

Abstract

Core Tax Administration System merupakan sistem administrasi perpajakan terintegrasi yang digunakan untuk mendukung efisiensi dan akuntabilitas dalam pelaporan SPT Masa PPh Pasal 21 di Badan Pendapatan Daerah Provinsi DKI Jakarta. Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan implementasi CoreTax berdasarkan enam dimensi Model Kesuksesan Sistem Informasi DeLone dan McLean (2003), yaitu kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan manfaat bersih. Metode penelitian yang digunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pengguna sistem. Hasil penelitian menunjukkan bahwa CoreTax mampu meningkatkan efisiensi proses pelaporan, menyederhanakan alur kerja, serta menghasilkan informasi yang lebih akurat dan terintegrasi. Sistem juga dinilai mudah digunakan dan memberikan manfaat dalam memudahkan pekerjaan pengguna. Namun demikian, masih terdapat beberapa kendala dalam implementasinya, seperti gangguan sistem pada waktu tertentu, kecepatan akses yang belum stabil, serta kebutuhan adaptasi pengguna terhadap sistem baru. Secara keseluruhan, CoreTax telah mendukung transformasi digital dalam administrasi perpajakan, meskipun masih memerlukan penyempurnaan untuk meningkatkan kinerja sistem secara lebih optimal.
Jejaring Kebijakan Pariwisata Berkelanjutan: Studi Strategi Pengelolaan Ekowisata di Kota Tasikmalaya Riki Satia Muharam; Budiman Rusli
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 4 No. 2 (2025): May 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v4i2.4909

Abstract

Sustainable ecotourism management requires the involvement of various stakeholders through an effective policy network. The city of Tasikmalaya has significant ecotourism potential but still faces several management challenges, such as limited infrastructure, lack of coordination between institutions, and insufficient community participation in ecotourism policies. This study analyzes the role of policy networks in supporting sustainable ecotourism management in Tasikmalaya by highlighting the synergy between the government, the tourism industry, academics, and local communities. The analysis results indicate that government regulations, village tourism programs, and partnerships with the private sector and communities significantly impact ecotourism sustainability. However, challenges remain in policy implementation, such as overlapping regulations and a lack of support for conservation-based ecotourism innovation. Therefore, strategies that can be implemented to strengthen policy networks include participatory regulation improvement, enhanced cross-sector collaboration, and the utilization of technology for ecotourism policy monitoring and evaluation. With the right strategies, Tasikmalaya can optimize ecotourism management that not only enhances local economic welfare but also preserves environmental and cultural sustainability.
Co-Authors Budiman Rusli Candradewini Candradewini Marcellinus Ferrer Wandra Sihaloho Nabila Firna Hidayat Nina Karlina Sudarma Sudarma Ufa Anita Afrilia Zahra Isnaenti Rahayu