Reform Momentum: A Complex Trajectory of Indonesia’s Energy Subsidy Reforms

2021 ◽  
Author(s):  
Muhamad Rosyid Jazuli
10.1596/30254 ◽  
2018 ◽  
Author(s):  
Anne Olivier ◽  
Caterina Ruggeri Laderchi

2017 ◽  
Vol 1 (2) ◽  
pp. 115-124
Author(s):  
Azas Mabrur ◽  
Siswanto Siswanto

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.


Magnanimity is a virtue that has led many lives. Foregrounded early on by Plato as the philosophical virtue par excellence, it became one of the crown jewels in Aristotle’s account of human excellence and was accorded an equally salient place by other ancient thinkers. One of the most distinctive elements of the ancient tradition to filter into the medieval Islamic and Christian worlds, it sparked important intellectual engagements there and went on to carve deep tracks through several later philosophies that inherited from this tradition. Under changing names, under reworked forms, it continued to breathe in the thought of Descartes and Hume, Kant and Nietzsche, and their successors. Its many lives have been joined by important continuities. Yet they have also been fragmented by discontinuities—discontinuities reflecting larger shifts in ethical perspectives and competing answers to questions about the nature of the good life, the moral nature of human beings, and their relationship to the social and natural world they inhabit. They have also been punctuated by moments of controversy in which the greatness of this vision of human greatness has itself been called into doubt. This volume provides a window to the complex trajectory of a virtue whose glitter has at times been as heady as it has been divisive. By exploring the many lives it has lived, we will be in a better position to decide whether and why this is a virtue we might still want to make central to our own ethical lives.


foresight ◽  
2018 ◽  
Vol 20 (5) ◽  
pp. 527-553
Author(s):  
Ferdy Novianto ◽  
Sumartono Sumartono ◽  
Irwan Noor ◽  
Lely Indah Mindarti

Purpose This paper aims to examine the effect of communication, resources, disposition and bureaucratic structure to the success of energy subsidy policy, to examine the effect of moderation of variable scenario of renewable energy policy on the influence of communication, resources, disposition and bureaucracy structure on the success of energy subsidy policy. Design/methodology/approach This study was purposively (based on specific objectives) conducted in Jakarta, which is associated with the implementation and subsidy policy scenario, the study focused on the center of government, namely, the capital city, Jakarta. Collection of data in this research survey was conducted in June-August 2017. The sampling technique was proportional stratified random sampling that took up most of the 770 members of Masyarakat Peduli Energi dan Lingkungan and Masyarakat Energi Terbarukan Indonesia using a representative sample of results that have the ability to be generalized. Based on the formula Slovin (Solimun and Fernandes, 2017), a sample of 145 respondents was obtained. The research approach used was a quantitative with the analysis tool called the generalized structure component analysis. Findings This paper exhibited that all relationships between variables have a p-value of 0.05 except the third moderation and fourth moderation relationship. So it can be said that all relationships between variables are significant except the relationship between the variables of moderation to the relationship between the disposition variable (X3) on the successful implementation of subsidy policy (Y) and the relationship between the moderation variable to the relationship between bureaucracy structure variable (X4) to the successful implementation of subsidy policy. Originality/value The originality of the research refers to the following: The Policy Theory described by Edwards III (1980), and reinforced by the findings of Ratminto and Winarsih (2005), and Bloom et al. (2009), that communication, resources, dispositions and bureaucratic structures affect the success of the energy subsidy policy. This becomes the formulation of a hypothesized research problem whether communication, resources, disposition and bureaucratic structure affect the success of the energy subsidy policy. In fact, the conditions in Indonesia are quite different from the Western world, and the system in Indonesia has embraced subsidies. Therefore, this study also examines the moderating effects of renewable energy policy scenarios in the relationship between communication, resources, dispositions and bureaucratic structures on the success of the subsidy policy energy. Given that there is no strong theory that examines the effects of moderation of these four factors on the success of the energy subsidy policy. Therefore, as the development of Edward III Theory, this study examines the proposition of whether renewable energy policy scenarios reinforce or weaken (moderation effects) on the effects of communication, resources, dispositions and bureaucratic structures on the success of energy subsidy policies.


2021 ◽  
Author(s):  
M. A. Alolayan ◽  
◽  
F. M. Albarrak ◽  
M. H. Abotalib ◽  
M. A. Alshawaf ◽  
...  

The net benefits and public acceptance for a proposed reform to the current subsidization of energy in the State of Kuwait was investigated in this study. The proposed subsidization suggests that the government pays the consumers the subsidization cost in advance and in exchange for raising the subsidized tariffs to full price. The consumption will likely be reduced by a rate equals the over consumption due to the current subsidized tariffs in relative to the income. The net benefits is expected to be maximized and shifted to a pseudo-equilibrium point where both the governments and the consumers will be better off financially. The public acceptance toward the proposed strategy was examined using 274 voluntarily one-to-one interviews for gasoline and 121 for electricity and water. Also, a utilities meters reading program was conducted on 90 houses out of the 121 interviews for utilities. The interviews for gasoline and utilities indicated 57% and 66% of the respondents see no equity in the current subsidization, 55% and 80% admitted to overuse, and 11% and 21% averages of the over consumptions, and 67% and 66% of the respondents were willing to adopt the new strategy. The consumer is expected to save 912 USD/year from gasoline, and 8,198 USD/year from utilities. The estimated net benefits is 5,841 million USD annually with 62% attributed to utilities benefits and 38% to gasoline benefits.


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