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Published By Institut Ilmu Sosial Dan Manajemen Stiami

2355-309x

2020 ◽  
Vol 7 (2) ◽  
pp. 96-106
Author(s):  
Muhammad Muhammad ◽  
Rudi Kurniawan

The policy of issuing Law Number 6 of 2014 concerning Villages is the basis for allocating funds for development and empowerment of villages, which are the basis of society and the nation at the lowest level of government called Gampong. The funds allocated for the Gampong come from the APBN, Provincial APBD or Regency / City APBK. Through this policy, it is hoped that the Gampong will develop into an independent Gampong that is able to organize and take care of itself. The allocation of Gampong funds is directed to finance government activities, development and community empowerment. Specifically for the economic sector in Gampong, the government established a Village-Owned Enterprise (BUMG) which is a strategic business driver for collective economic development in order to improve the quality of life and create a prosperous society. BUMG is a form of Gampong economic independence with financial support through APBK as a capital to move strategic and potential business units based on local wisdom, with the final hope that there will be a transformation from a helpless village to a more capable and government driven village to a capable independent village organize and take care of itself. BUMG must be able to compete in today's global era with the right strategy, and BUMG must act as a social entrepreneur who not only prioritizes profit but pays more attention to the welfare of the community. To determine the potential business berkearifan riel local businesses, conducted through a SWOT analysis with a focus on internal factors BUMG ie Strength (Strength) and weakness (Weakness) owned and external factors that are Opportunities (Opportunities) and Challenge (Threats).With a SWOT analysis, it finally makes it easier to apply the concept of a plan as a step to develop a future BUMG model.


2020 ◽  
Vol 7 (2) ◽  
pp. 145-149
Author(s):  
Sri Haryaningsih ◽  
Antonia Sasap Abao

This study aims to determine what factors shape taxpayer attitudes in realizing the Electronic Filing (E-Filing) program. The characteristics of taxpayers that are reflected by cultural, social and economic conditions will dominate the behavior of taxpayers which is reflected in their level of awareness in paying taxes. The Compliance Attitude in implementing the Electronic Filing (E-Filing) program is certainly not formed by itself, but is formed by a process, in forming compliance, it must be preceded by the awareness of the taxpayer. There are several factors that influence people's attitudes in paying taxes are still low, namely: a. cultural and historical causes; b. lack of information from the government to the people c. Individual atmosphere (unable to operate the internet, lazy, no direct reward. Tax awareness is the willingness to fulfill its obligations, including being willing to contribute funds to the implementation of government functions by paying tax obligations. This obligation is carried out without any element of coercion from any party. those who have high awareness will carry out their tax obligations in accordance with the applicable tax regulations. That way the Self Assessment System can be implemented properly. In other words, the higher the level of taxpayer awareness, the higher the level of taxpayer compliance in paying. in the optimization of taxpayers to switch to using e-filing by enhancing the image of Good Governance which can lead to mutual trust between the government and the taxpayer community, so that tax payment activities will become a necessity and a willingness, not a obligation. Thus a pattern of relations between the state and society is created in fulfilling rights and obligations that are based on mutual trust. For the sake of realizing the Digital Economy in Indonesia


2020 ◽  
Vol 7 (2) ◽  
pp. 132-138
Author(s):  
Amir Hidayatulloh ◽  
Agung Dwi Nugroho ◽  
Kahfi Fikrianoor

This research aims to determine the factors that influence the community in paying property taxes in rural and urban areas, and to find out whether the risk variabel moderates the effect between morality and the role of village official on commuity compliance in paying property taxes in rural and urban areas. The population in this research  is individual taxpayers who in bantul regency. The sample in this research is individual taxpayers who own land and buildings. The research data wase collection by distributing questionnaires to respondents who were met by researchers. Respondents in this research were 127 respondents. This research data analysis techniques uses Partial Least Square, with the help of WarpPLS. This research found that coomunity compliance in paying property taxes in rural and urban areas influenced by the role of village official and sanction. However, morality has no effect on community compliance to property taxes in rural and urban areas. This reserach also found that sanction moderate the effect of morality on the community’s compliance to pay land and urban rural building taxes. However, sanction cannot moderate the effect between role of village officials on community’s mandatory the effect between the role of village official on community’s compliance to pay land and urban rural building taxes.


2020 ◽  
Vol 7 (2) ◽  
pp. 107-112
Author(s):  
Indah Wahyu Maesarini ◽  
Dodi Rahmat Setiawan ◽  
Maya Puspita Dewi

The waste problem that occurs in almost a number of big cities in Indonesia has a serious impact on these handling efforts. Through the policy launched by the City Government itself, efforts to deal with waste in the city environment itself continue to be carried out and pursued together. Depok City as one of the cities in the West Java region is highly committed to the waste problem that occurs in the Depok City Area.Every day the city of Depok has to deal with 1,250 tons of mounting waste, causing concern for the Depok City Government to immediately handle the waste problem. With the issuance of the Depok City Government Regulation Number 5 of 2015 concerning Waste Management, it has become an important issue of the Depok City Government's work program in the success of the waste management program.The main program carried out by the Depok City Government is through the Strategy  Duck Garbage which is expected to be able to solve the waste problem in Depok City. In this study the author uses a qualitative descriptive research method with government informants as competent sources and can answer the strategies carried out by the Depok City Government itself. In addition to Interview with informants, the author also uses Observation and Study of documents to support information


2020 ◽  
Vol 7 (2) ◽  
pp. 80-87
Author(s):  
Angga Noviar ◽  
Achmad Lutfi

The purpose of this paper is to find out the implementation of monitoring program and media news analysis within the Jakarta Capital City Government managed by Department of Communication, Information and Statistics for Jakarta through the Public Opinion and Aspirations Management Unit. Every aspiration conveyed by the public through the reader letter in the mass media will be analyzed, managed and followed up by the relevant instruments. Furthermore, these public aspirations will be utilized by local governments to determine the direction of development policies. In its implementation, 85% of public aspirations were not responded by related instruments. To find solutions to existing problems the author uses theories from Replay and Franklyn. Data collection from the management unit of public opinion and aspirations in the form of activity documents, reference books and journals on public policy implementation and mass media communication, as well as interviews with stakeholders. In this study, the data obtained were analyzed qualitatively. In the research process found several obstacles in the internal unit so that the targets and objectives have not been achieved, including: there are still implementers who do not carry out standard operational procedures and officers that un-routinely forward and reply emails of analyzed aspirations to the relevant regional. This paper concludes that the implementation of the media news monitoring and analysis program in the Jakarta Capital City Government is not yet on target because of the low level of compliance and smooth implementation.


2020 ◽  
Vol 7 (2) ◽  
pp. 113-122
Author(s):  
Ramadhani Haryo Seno

This paper seeks to explain the administration and leadership reform strategy. Administrative reform and leadership are two things that are interrelated and inseparable. Leadership in government requires administrative reform to increase the legitimacy of its government. On the other hand, administrative reform requires commitment and consistency of leadership to ensure its success goals are achieved. Administrative reform is something that is ongoing and sustainable, but without the right administrative reform strategy it is clearly difficult to get the desired results. In other words, the right strategy will determine the success of the implementation of administrative reform. Especially if the implementation of this administrative reform is supported by the commitment of the national leadership all out.


2020 ◽  
Vol 7 (2) ◽  
pp. 139-144
Author(s):  
Kahfi Fikrianoor ◽  
M. Rizki Utama ◽  
Faishal Prahatma Ganinda ◽  
Agung Dwi Nugroho ◽  
Amir Hidayatulloh

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia


2020 ◽  
Vol 7 (2) ◽  
pp. 123-131
Author(s):  
Iwan Efriandy ◽  
Meita Rahmawati ◽  
Efva Octavina Donata

The South Sumatera Government wants to achieve the targets set in the Local Own-source Revenue (LOR), of which 40 percent comes from the motor vehicle tax and motor vehicle transfer fees. However, the LOR revenue target through vehicle tax and motor vehicle transfer fees set in 2016 only reached around 50 to 60 percent. In an effort to improve services that get closer to the community and increase the collection of vehicle tax in order to achieve the LOR targets in South Sumatera Province, the Provincial Government has launched a special mobile One-stop Administration Services Office (SAMSAT) in 21 Regional Technical Implementation Unit (UPTD) SAMSAT in 17 districts/cities and SAMSAT corner mall which is in 4 malls in Palembang city.The study aims to examine and analyze whether there are significant differences before and after the launching of mobile One-Stop Administration Service Office and SAMSAT corner mall on Vehicle Tax Revenue of South Sumatra Province


2020 ◽  
Vol 7 (2) ◽  
pp. 63-79
Author(s):  
Herman Supriadi ◽  
Martani Huseini

The focus of this research is to describe the development of innovations in the Ministry of State Secretariat (Kemensetneg) from the perspective of Knowledge Management including the factors that influence it. This study uses a post-positivism approach with qualitative data collection methods, which result show that the development of innovations in the Ministry of State Secretariat has been going well, judging from the context of Socializaton, Externalization, Combination, and Internalization (SECI). Factors influencing the development of innovation are the existence of strong and effective leadership, the availability of human resources as a lever of change, organizational culture and policies that support innovation, and the supply and use of Information and Communication Technology (ICT) as a driving factor. However, there are still inhibiting factors, namely the limited budget for the development of innovation itself and the many innovations created in the form of applications that have not been integrated in the framework of the ministry’s big data through the use of machine learning


2020 ◽  
Vol 7 (2) ◽  
pp. 88-95
Author(s):  
Rokhmat Taufiq Hidayat ◽  
Resi Ariyasa Qadri

The procurement of government fixed assets in the form of buildings, business vehicles, and others has not taken into account the entire costs associated with the purchase of fixed assets. The total cost of ownership scheme offers a concept that takes into account the entire costs associated with the purchase, use, maintenance, and disposal of assets.This study aims to develop a conceptual model based on the assumption that the total cost of ownership can be used by the government in implementing fixed asset capital spending. Through this research it is hoped that the government can improve the efficiency of procurement of fixed assets through the implementation of the total cost ownership scheme.The method used in this study is the method of literature study by collecting some of the previous research results related to the theory and practice of total cost ownership. The resulting insights from the previous study were then analyzed using theme analysis for abstraction, thus generating a conceptual model of total ownership cost for the procurement of government fixed assets. The result of this study is a general model proposal for the assessment of total cost of ownership which includes a calculation of the total cost associated with the goods to be purchased by the government at each stage of decision-making, from the search and selection stages to the end of the term


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