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Journal : MIMBAR (Jurnal Sosial dan Pembangunan)

Regional Financial Public Services Evaluation Based on Regional Budget and Expenditure Ismet Sulila
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 35, No. 2, Year 2019 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.724 KB) | DOI: 10.29313/mimbar.v35i2.4674

Abstract

An evaluation of the financial performance in the regional expenditure budget management is seen from the independence of the regional financial ability, the effectiveness of budget, expenditure efficiency, the compatibility level of expenditure, income growth as well as efforts in enhancing the performance of regional financial. This evaluative research employed a quantitative descriptive method using the discrepancy model. The data were generated using the note-taking method and were further analyzed by employing a financial ratio. The new findings in this research are the level of independence, financial ratio, and growth rate of regional financial performance of Gorontalo Utara Regency comprise (1) the financial independence of the area; (2) the efficiency ratio is of good category; (3) the efficiency ratio is of less efficient category; (4) the expenditure compatibility is of good category; (5) the growth level is not ideal but it shows a positive growth with the index of financial ability in moderate category. Efforts have been attempted to enhance the financial performance of Gorontalo Utara regency, including the intensification in order to further explore and to generate the local-source revenue.
An Implementation of Restaurant Tax Policy to Increase Local Revenues in Gorontalo City Ismet Sulila
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 34, No. 2, Year 2018 [Accredited Ranking Sinta 2]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.425 KB) | DOI: 10.29313/mimbar.v34i2.3683

Abstract

This paper investigates the implementation of restaurant tax policy to increase local revenue in Gorontalo City, including the factors determining the effectiveness of tax revenue. The objective of this study is to develop the effective tax revenue policy model for restaurant sector by considering a number of internal and external aspects. The steps of this research comprise data collection, data reduction, data display, and conclusion drawing. The findings are confirmed through a focus group discussion with related stakeholders. The result shows that the implementation of the policy of restaurant tax is not that effective. This is reflected on the issues concerning human resources, facilities and infrastructure, attitude of the implementer, and bureaucratic structure. Another determining factors are geographical conditions, demography, natural resources, community culture, and the development of political climate. The finding also suggests that the involvement of the society is central to the success of the implementation of tax policy.
Village Fund Policy Implementation Model in Efforts to Reduce Poverty Rate Ismet Sulila
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 36, No. 2, Year 2020 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.801 KB) | DOI: 10.29313/mimbar.v36i2.6358

Abstract

This study aims to examine the implementation of village fund in Bone Bolango Regency, Gorontalo Province, the factors determining the effectiveness of the village fund policy, and the development of a community empowerment model through the use of village funds. This study was conducted for three months and employed a qualitative method to answer those three problems. The informants that were selected from the purposive sampling technique consisted of the recipients of village funds, the village head, the sub-district head, the division and sub-division head of rural community empowerment as well as the head of Community Empowerment and Rural Development Office (henceforth called as DPMD) of Bone Bolango Regency. The results reveal that 1) the implementation of the village fund comprises six stages; 2) there are three supporting and obstructing factors in implementing the village fund policy; 3) the implementation model development of the village fund policy is based on an empirical study on determining factors in Bone Bolango Regency.
The Influence of Bureaucratic Transformational Leadership and Public Sector Organizational Culture on ASN Performance Ismet Sulila
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 38, No. 1, (June, 2022) [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.261 KB) | DOI: 10.29313/mimbar.v0i0.8809

Abstract

The research aims to discover: 1) the impact of bureaucratic transformational leadership on the performance of State Civil Apparatus, 2) the impact of organizational culture in public sector on the performance of State Civil Apparatus, and 3) the impact of bureaucratic transformational leadership and organizational culture in public sector on the performance of State Civil Apparatus. The research is conducted by applying quantitative method and involving 57 apparatuses as the population and samples. The data are collected through techniques of questionnaire, interview, and documentation while the data analysis encompasses analysis of quantitative, classical assumption, normality, multicollinearity, heteroscedasticity, and autocorrelation as well as multiple regression. Meanwhile, the hypothesis test employs SPSS program. The research finding evidences that the bureaucratic transformational leadership and organizational culture in public sector impact the performance of State Civil Apparatus. Additionally, the finding has a crucial implication to strengthen the bureaucratic transformational leadership and organizational culture in public sector in contributing to the performance of State Civil Apparatus enormously.