scholarly journals PROBLEMATIKA IMPLEMENTASI PERATURAN DAERAH KABUPATEN KARO NOMOR 3 TAHUN 2012 TENTANG PAJAK DAERAH

2020 ◽  
Vol 1 (01) ◽  
pp. 95-111
Author(s):  
Michail Wiliem's Siberonta ◽  
Manoras Taraja
Keyword(s):  
Private Sector ◽  
Legal Certainty ◽  
Economic Perspective ◽  
State Sector ◽  
The Public ◽  
Goods And Services ◽  
Local Revenue ◽  
The Government ◽  
Tax Payers

Tax area is one of the important sources of local revenue to finance the development of a lauarge, real and responsible of aoutonoumos area, The role of the constructor visible in every project that undertaken by the government ic alwaayson the buzz of the project being build finance from the funds that have been mede lip of the society. Tax economic perspective as a mive from the private sector to the public sector. This understanding iustrates the exsistence of two situation being changed, first the ddiminished a bilitiy of individuals in control this understanding iustrates the sexsistence of two situation being changed. First the diminished abiling of individuals in control of resources for the importance of control goods and services. Increased local financial capasitiy in the provision of public goods and serulces the necessities of people’s live white the development from a legal perspektife is a bond that arises because of the regulations to the emergence of the comonity to defate certain income to the emergence of the comunitiy to defecate certain income to the region. The area that have the advantage to assert the impose and money of the area must be used to implement of the area, ftom this legal appreaceh to consider the law must be based on a regulation that ensures a legal. Certainty, both, both taxis as tax convectors and tax payers as payers tax payable. From various definitions give to the tax elther divectly or juridi cally drawn conclusion about the characteristics the exsistence of tunds transfer (resources) of the private sector (tax payers paying taxes) to the regional/state sector (tax administratios).

Prospects for architects in the Government Sector

2021 ◽  
Vol 9 (4) ◽  
pp. 27-39
Author(s):  
Disha Garg ◽  
Kartik Sharma ◽  
Parul Nayar ◽  
Shubhi Goyal ◽  
Shruti S Nagdeve
Keyword(s):  
Graduate Students ◽  
Private Sector ◽  
Professional Life ◽  
Thought Process ◽  
The Public ◽  
Government Organizations ◽  
Private Practices ◽  
Government Sector ◽  
The Government

Purpose: With the conception of one’s professional life, it is essential to understand all the possibilities and opportunities that lie before them. In the case of architecture, there exists a bias towards the private sector where newly graduate students aspire to work in private practices and possibly even envision a practice of their own at a certain point in life. While there is nothing wrong with envisioning a future in the private sector, it is also essential to be aware about the public sector and understand the opportunities it provides to be able to make an informed decision. There is a preconceived notion about the monotonous nature of government jobs and a lack of awareness about students about the opportunities in this sector. Hence, it becomes crucial to understand the numerous opportunities this sector has to offer and thus, explore the potential of architects in government organizations. Methodology: The research for this paper has been done by referring to existing literature and interviews with concerned people. With an understanding of how and why is the government sector an essential  area of research for budding architects and planners. The research was done through interviews and possible case studies was done based on review of existing literature. Main Findings: The government is one sector with tremendous possibilities in the realm of architecture but is often plagued with stereotypes and preconceptions which have emerged over the years. It is imagined to be “lazy”, “uninnovative” and “non-productive” but this sector has evolved over the recent years and is now shaping to be one of the more lucrative sectors for practice. The number of perks, benefits and a clear comparative advantage of a higher salary, added with the direct contribution towards serving the nation, the government sector clearly has an unrealised potential for architectural professionals. Implications: With younger architetcs having preconceived notions about role of architetcs in a government sector limited to unexciting set of designs without creativity, this article may help bring a fresh thought process to choose professional sector wisely.

scholarly journals Expert Information as an Evidence of Criminal Act of Corruption in Goods and Services Procurement

2018 ◽  
Vol 7 (3) ◽  
pp. 295
Author(s):  
I Gusti Ayu Stefani Ratna Maharani
Keyword(s):  
Research Methods ◽  
Strong Base ◽  
The Public ◽  
Limited Knowledge ◽  
Expert Information ◽  
Goods And Services ◽  
The Social ◽  
The Government

This research is focused to identify and analyze the role of the expert information as evidence in the case of corruption. One of the criminal acts of corruption that often occurs in the government is the criminal act of corruption in goods and services procurement, in which the perpetrators have abused the social aid fund from the government. There was the case of criminal act of corruption in goods and services procurement for social aid fund that occurred in Tabanan -Bali, which committed by I Wayan Sukaja, who had corrupted the State’s financial or social aid fund. Within the process of verification in the trial, the public prosecutors submit 2 (two) experts who provided information to assist in terms of verification. This study uses normative research methods. The purpose of this study is to analyze the role of expert information as evidence in criminal act of corruption. The role of an expert cannot be ignored because it will help the judges, prosecutors and lawyers who have limited knowledge. If the expert’s information is contrary, it could be ruled out by the judges but the expert’s information that excluded must be based on clear reason, and the judges must have strong base in assess the role of the expert’s information.

scholarly journals Will Public-Private Partnerships Solve Nigeria’s Infrastructure Problems?

2021 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
George Nwangwu
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Private Partnerships ◽  
Public Infrastructure ◽  
The Public ◽  
Advantages And Disadvantages ◽  
The World ◽  
The Government ◽  
As If

Nigeria, like most countries around the world, has turned to Public-Private Partnerships (PPPs) to finance its infrastructure deficit. However, it appears that the government of Nigeria looks towards PPPs as the major solution to the country’s infrastructure crisis. In a sense PPPs are being sold to the public as if they were free, that the private sector would come in with its funds, provide the desired services and that the problem with the country’s infrastructure would automatically cease. This paper argues that this supposition is a myth and that the role of PPPs in the provision of public infrastructure is more nuanced than is being bandied around. PPPs are not the panacea to all of the country’s infrastructure problems and also are far from being completely free. It is however the case that if appropriately deployed, in most cases PPPs provide some advantages over conventional public sector procurements. This paper explores the different advantages and disadvantages of PPPs and suggests ways in which PPPs may be effectively used to improve the country’s infrastructure with reduced fiscal exposure to government.

scholarly journals The Strategy to Increase the Regional Revenue (PAD) of the Government of Central Kalimantan through the Governor Regulation No. 16/2018

2019 ◽  
Vol 2 (3) ◽  
pp. 245
Author(s):  
Suprayitno Suprayitno ◽  
Riamona Sadelman Tulis ◽  
Ira Zuraida
Keyword(s):  
Private Sector ◽  
Legal Protection ◽  
Third Parties ◽  
Provincial Government ◽  
Third Party ◽  
Legal Certainty ◽  
Central Kalimantan ◽  
Local Revenue ◽  
The Government ◽  
Positive Results

This article aimed to analyze and identify the strategies of Central Kalimantan Provincial Government as an effort to increase Regional revenue (Pendapatan Asli Daerah - PAD) through third-party grants or donations. One of the efforts made by the Central Kalimantan Provincial Government in increasing regional revenue (PAD) is through the issuance of Governor Regulation No. 16/2018 on Guidelines for the Acceptance and Management of Grants or Donations from Third Parties to the Central Kalimantan Provincial Government. The data showed that the governor’s regulation had shown positive results relating to the efforts to increase the Regional revenue in Central Kalimantan Province. Local Revenue Offices of Central Kalimantan as the leading sector to implement the regulation has made several strategic efforts including sharing/spreading the information to 3 P i.e., investors, monitoring and controlling. The purposes of the governor’s regulation No. 16/2018 to provide legal protection to guarantee the participation of third parties in Central Kalimantan development, provide legal certainty in the management and acceptance of third-party grants or donations, and create an orderly administration, transparency and accountability in acceptance the grants or third-party donations to the government of Central Kalimantan Province. The collaboration cooperation between Central Kalimantan Provincial Government and the private sector to increase Regional revenue (PAD) needs to have support from all parties.

scholarly journals A Pervasive Economic Fallacy in Assessing the Cost of Public Funds

2021 ◽  
Author(s):  
Marcel Boyer
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Interest Rates ◽  
Government Support ◽  
Support Programs ◽  
Public Funds ◽  
The Public ◽  
Goods And Services ◽  
The Government ◽  
The Cost

In the assessment of the cost of public funds, there is a pervasive economic fallacy that is frequently repeated in public policy circles: because the cost of borrowing is higher for a private-sector firm than it is for a public-sector firm, the cost of carrying out an activity (investment, production, distribution, provision of goods and services, and borrowing) will necessarily be lower ceteris paribus in the public sector than in the private sector. The statement is erroneous because part of the government’s cost of borrowing, namely the risk borne by citizens, customers, and taxpayers, is hidden from the casual observer of market interest rates or yields. The all-inclusive borrowing cost, more generally the all-inclusive cost of capital, is the same for both the public and the private sectors. I discuss four specific real cases in which the error is present: the Quebec Generations Fund, the Québec CDPQ Infra–Réseu express métropolitain project, the Infrastructure Ontario methodology to assess the riskiness of costs, and the BC Hydro Site C hydroelectric megaproject. I also discuss a general fifth case, namely government support programs for businesses (grants, loans, guarantees, subsidies, etc.), which are generally justified on the fallacious claim that the cost of financing is lower for the government than for the private sector. I propose an auction process by which the true cost of business support programs could be made transparent. I conclude with an appeal for a more rigorous use and management of public funds because miscalculation, misinformation, mismanagement, and fallacious analysis will eventually backfire.

scholarly journals Strengthening Community Participation in Prevention of Corruption through the Regulation Integrated Participative Correctional Institutions

2021 ◽  
Vol 6 (1) ◽  
pp. 119-133
Author(s):  
Wencislaus Sirjon Nansi
Keyword(s):  
Public Participation ◽  
Community Participation ◽  
Correctional Institutions ◽  
Legal Basis ◽  
Legal Certainty ◽  
Normative Study ◽  
The Public ◽  
The Government

The Article Entitled "Strengthening Public Participation in the Prevention of Corruption through the Regulation of Integrative Participative Institutions" is a normative study that wants to analyze the importance of the role of public participation in controlling the policies of prisons in Indonesia in order to minimize corrupt practices in prisons. The results of the authors' study found that there are obstacles in optimizing the role of public participation in efforts to prevent corruption in prisons, that correctional regulations do not strictly and in detail about community participation. Therefore, the solution offered in this paper is that the government or legislators immediately create regulations that accommodate public participation in controlling correctional policies in Indonesia through participatory correctional regulations. So that this can become a legal basis that provides legal certainty for the public to participate in preventing corruption in prisons

PPPs in Road Infrastructure

2015 ◽  
pp. 139-164
Author(s):  
Manisha Verma
Keyword(s):  
Private Sector ◽  
Active Role ◽  
Land Grabbing ◽  
The Public ◽  
Role Of The State ◽  
Managerial Resources ◽  
The Government ◽  
Contractual Obligations ◽  
Single Size

PPPs are based on the implicit premise that the market stands for better efficiencies than the government and partnership with the private sector will provide access to its more efficient technical and managerial resources in addition to its capital. They have also been claimed to cut down on time and cost over-runs. This chapter, which provides findings from PPPs in highways from India, reveals that PPPs have multiple problems in their implementation. What is significant is that the public partners are responsible for many of these problems, although the private developers have also contributed through their manipulation of contractual obligations, land grabbing, and under-reporting of traffic to make illegitimate profits. A more active role of the state in the governance of PPPs, so as to make them more effective modes of delivery of services, is suggested. The chapter also recommends introspection on the philosophy of “single-size-fits-all” solution to address the infrastructure ills within any country.

scholarly journals Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung

2018 ◽  
Vol 2 (1) ◽  
pp. 41-50
Author(s):  
Nor Ismawanto Choirudin
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Financial Management ◽  
Cost Management ◽  
Accounting System ◽  
The Public ◽  
Public Sector Accounting ◽  
The Government ◽  
Retained Earnings

The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.

E-Projects Challenges in India – Role of Human Resource Management and Technology

2018 ◽  
Vol 6 (8) ◽  
pp. 263
Author(s):  
Ramnik Kaur
Keyword(s):  
Developing Countries ◽  
Public Administration ◽  
Paradigm Shift ◽  
Successful Implementation ◽  
The Public ◽  
Government Services ◽  
The Past ◽  
The Government ◽  
Traditional Approaches

E-governance is a paradigm shift over the traditional approaches in Public Administration which means rendering of government services and information to the public by using electronic means. In the past decades, service quality and responsiveness of the government towards the citizens were least important but with the approach of E-Government the government activities are now well dealt. This paper withdraws experiences from various studies from different countries and projects facing similar challenges which need to be consigned for the successful implementation of e-governance projects. Developing countries like India face poverty and illiteracy as a major obstacle in any form of development which makes it difficult for its government to provide e-services to its people conveniently and fast. It also suggests few suggestions to cope up with the challenges faced while implementing e-projects in India.

GOOD GOVERNANCE, AKUNTANSI PEMERINTAHAN DAN EKONOMI KERAKYATAN

2007 ◽  
Author(s):  
Yuskar Yuskar
Keyword(s):  
Private Sector ◽  
Social Welfare ◽  
Natural Resources ◽  
Good Governance ◽  
Financial Economic ◽  
Strong Impact ◽  
Governance Mechanism ◽  
Literature Study ◽  
The Public ◽  
The Government

Good governance is a ware to create an efficient, effective and accountable government by keeping a balanced interaction well between government, private sector and society role. The implementation of a good governance is aimed to recover the public trust for the government that has been lost for the last several years because of financial, economic and trust crisis further multidimensional crisis. The Misunderstanding concept and unconcerned manner of government in implementing a good governance lately have caused unstability, deviation and injustice for Indonesia society. This paper is a literature study explaining a concept, principles and characteristics of a good governance. Furthermore, it explains the definition, development and utility of an efficient, effective and accountable government in creating a good governance mechanism having a strong impact to the democratic economy and social welfare. It also analyzes the importance of government concern for improving democratic economy suitable with human and natural resources and the culture values of Indonesia.

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