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All Journal Amkop Management Accounting Review (AMAR) Journal of Business Management and Economic Development
Yusuf Y.S, Muhammad
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Potential and Challenges of Renewable Energy Management: Socio-economic Perspective in Indonesia Ghazali, Rahmat; Yusuf Y.S, Muhammad; Said, Samsuardi; Darwin, Dirmansyah
Journal of Business Management and Economic Development Том 3 № 02 (2025): May 2025
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i02.1545

Abstract

Renewable energy in Indonesia has great potential to reduce dependence on fossil fuels and combat climate change. Despite abundant resources such as solar, wind, and biomass, regulatory, infrastructure, and investment challenges still hamper its development. This study uses a qualitative approach to explore the state of renewable energy and its socio-economic impacts. The results and analysis show that renewable energy development can increase energy access, create jobs, and reduce greenhouse gas emissions. Collaboration between the government, private sector, and communities is essential for a successful transition. Recommendations include improving policies, increasing investment, and public education to ensure more equitable and sustainable benefits from renewable energy in Indonesia.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Ichsan, Hisyam; Amirullah, Sufyan; Novitasari, Eni; Yusuf Y.S, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Co-Authors Amirullah, Sufyan Darwin, Dirmansyah GHAZALI, RAHMAT Ichsan, Hisyam Novitasari, Eni Said, Samsuardi