Danang Puji Atmojo, Haruka Aoki VOX POPULI Volume 7, Nomor 1, Juni 2024 (46-56) ISSN (Print): 2087-3360 (Online): 2714-7657 Decision-Making by Individuals... | 46 Decision-Making by Individuals in Conflict of Interest: A Case Study of a Civil Servant who Doubles as the Owner of a Private Sectors in Yogyakarta Danang Puji Atmojo, Haruka Aoki Universitas Gadjah Mada e-mail: danangpujiatmojo@mail.ugm.ac.id Abstract This study aims to analyze the conflict of interest experienced by individu- al employees of government agencies in the Special Region of Yogyakarta who are active in private art institutions. The theoretical framework used in the research includes the concept of conflict of interest and decision- making theory. The research method used is an interpretative phenomeno- logical approach that focuses on describing and interpreting the direct subjective experiences of individuals related to the phenomenon of conflict of interest. Data were obtained through direct interviews with the inter- viewees, who are former civil servants in a Yogyakarta government agency and owners of private cultural studios. The results show that the Special Fund allocated has had a significant impact on the development of arts and culture in Yogyakarta, but has also resulted in conflict of interest is- sues among individuals who play multiple roles. The conclusions of the study highlight the importance of clear legal regulations related to conflict of interest as well as the need for a deeper understanding of ethics and public duty for individuals who play a role in both sectors. Keywords : Decision-Making, Conflict of Interest, Civil Servant, Dana Istimewa, Yogyakarta INTRODUCTION This study aims to examine the conflict of interest experienced by an employee of one of the government agencies in the Special Region of Yogyakarta (DIY) who plays an active role in a private art institu- tion. Most previous studies on conflicts of interest have focused on legal aspects, as- pects of medical ethics, and administrative conflict resolution strategies, so there rare- ly are studies that analyze the political phenomenon descriptively. For example, Nikolov (2013) describes legal regulations in Europe to prevent conflicts of interest, by calling for administrative sanctions on ethical violations so that administrative control is maintained. Then, Olson et al (2014) explained the ethical dilemmas ex- perienced by medical personnel in the era of medical innovation that due to the fi- nancial doctor-patient relationship can lead to bias in the treatment process.