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Transparansi Jurnal Ilmiah Ilmu Administrasi
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 20851162     EISSN : 26220253     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors.
Arjuna Subject : -
Articles 14 Documents
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Search results for , issue "Vol 4, No 2: Desember 2021" : 14 Documents clear
Opportunities and Challenges Digital Tax in Indonesia Notika Rahmi; Pebriana Arimbhi; Winda Wulandari; Alief Ramdan; Idar Rachmatulloh
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1891

Abstract

The number of transactions carried out online during this pandemic has become an opportunity/potential and challenge for the Government in terms of state revenues, namely from the tax sector, especially income tax (PPh) and Value Added Tax (VAT) revenues. The imposition of a digital tax will provide a sense of justice because foreign companies will get the same treatment as domestic companies that do have an obligation to pay taxes. This is also to create a level of playing field and healthy competition. The purpose of this study is to analyze the opportunities and challenges of digital taxes in Indonesia. The research method used is qualitative. The results of the study show that the application of digital taxes in Indonesia has a very large opportunity so that the government has issued various regulations to achieve the tax target. In terms of optimizing tax revenue, the Government expands Tax Objects and Subjects for VAT and PPh and Increases Taxpayer Compliance. However, it should be noted that the challenges that will be faced are the preparation of skilled and professional human resources, increasing collaboration with digital payment platforms so that they are connected to tax data and the availability of qualified internet access.
Reformasi Birokrasi Di Indonesia, Sebuah Tinjauan Literatur Gugun Geusan Akbar; Novianita Rulandari; Widaningsih Widaningsih
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1981

Abstract

This article presents a review of the latest literature on Bureaucratic Reform in Indonesia and explores the development and changes of bureaucratic reform studies. This review includes 249 articles published in the Journal in the period 1998 to 2020. First, we conducted a bibliometric analysis that highlighted various matters regarding articles published in journals; second, we conducted a literature review that identified context, content, process, results, and topic changes. Our findings concentrate on the lack of detail about change processes and outcomes and the gaps between general theories used to study evolution. We propose an agenda for the study of bureaucratic reform of public organizations that focuses on its complex nature by building theoretical bridges and undertaking more in-depth empirical and comparative studies of change processes.
Model McKinsey dalam Pengembangan Kapasitas Kelembagaan pada Perusahaan Daerah Air Minum Kota Makassar Subhan Djaya; Abdul Mahsyar
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1814

Abstract

The organization's implementation in achieving its objectives is largely determined by the extent of the capacity formed to produce optimal performance. This research aims to find out how to develop capacity in Regional Companies and offers a model of capacity building. This research took place at the Makassar Water Supply Company using a descriptive-qualitative approach, the data source obtained from the research informant consisted of directors and middle management level officials, members of the supervisory board, the Chairman of the Regional House of Representatives, experts in the field of management, NGO's that actively monitor the performance of Regional Companies as primary data sources, and secondary data sources obtained from documents available at related agencies. Research data obtained through interviews, observations, secondary data support. Data analysis is conducted based on qualitative analysis through data reduction stages, data presentation, conclusion drawing, and data verification. The results showed that capacity building based on Mc Kinsey capacity building framework in Makassar Water Supply Company has been applied to the aspects of aspirations, strategies, organizations skills, human resources, organization structure, system and infrastructure, and culture. The application looks strong on the aspects of aspirations, strategies, and organization structures, which seems to require development in the aspects of organizations skills, system and infrastructure, human resources, and culture.
Implementasi Etika Aperatur Sipil Negara dalam Pelayanan Publik di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Padang-Pariaman Sintari Arfita; Roni Ekha Putera; Aidinil Zetra
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1876

Abstract

The ethics of state civil servants (ASN) in providing public services has so far received special attention in order to realize quality public services. This study aims to determine and assess the Behavioral Standards of the State Civil Apparatus in Improving Public Services at the Civil Registry Service Office of Padang Pariaman Regency. The research method used is qualitative with a case study approach. The results of the researchers found that the standard of behavior of the state civil servants (ASN) at the Dukcapil Service of Padang Pariaman Regency went well. This is marked by the existence of several awards obtained by the Civil Registry Service Office of Padang Pariaman. Based on the theory initiated by Kumorotomo (2013), there are three important ideas in administrative ethics. First, ASN order. Every work action carried out by every ASN at the Civil Registry Service Office of Padang Pariaman Service will get results after an assessment, which is given rewards and punishments based on behavioral assessments. Second, the efficiency of ASN performance, the quality of ASN performance at the Civil Registry Service Office of Padang Pariaman is the result of ongoing trainings held by the Civil Registry Service Office of Padang Pariaman. The third awareness of ASN as a Public Administrator, in this case the Civil Registry Service Office, Service has a standard of behavior that is addressed to all ASN and employees/officers and is stated in the Rules of Value and behavioral guidelines at the Dukcapil Service of Padang Pariaman Regency.
Inovasi Pemerintah Desa Dalam Pencegahan dan Penanganan Dampak Covid-19 di Desa Guwosari, Kabupaten Bantul Erni Saharuddin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1755

Abstract

The Covid-19 pandemic has had a huge impact on various sectors. This requires preventive measures as well as handling the impacts, so that innovative programs from the village government are needed in these conditions. The purpose of this study is to examine the innovations of the Guwosari village government in preventing and handling the impact of COVID-19. The research method used is descriptive qualitative, with data collection methods, in-depth interviews, observation and documentation. The results showed that the government of Guwosari Village had carried out several innovative programs; First, optimizing the use of digital platforms to provide education and also disseminate information regarding the steps to prevent and treat COVID-19. Second, the Gogrok Covid Program, the third the Jogo Tonggo Program to help the community during the pandemic, fourth, the Shelter Sehat Guwosari and finally the Distribution of BLT Village Funds using the pasardesa.id platform. The obstacles faced include, among others, there are residents who do not comply with health protocols and there are still rules regarding the arrival of residents from the city, as well as not optimal updating of data on social media.
Analisis Implementasi Kebijakan KPR BTN pada Perumahan Nugraha Asri di Kenagarian Tabek Panjang Kecamatan Baso Kabupaten Agam Survio Dilla; Roni Ekha Putera
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1767

Abstract

This study aims to determine and describe (1) analysis of the implementation of the BTN KPR Policy at Nugraha Asri Housing in Kenagarian Tabek Panjang, Baso District, Agam Regency. The results of the study show that (1) the PUPR has carried out its duties properly, based on the applicable terms and conditions, then provides recommendations for related parties in the acceptance or selection of subsidized housing, (2) KPR BTN, emphasizing on terms and conditions of borrowing and funding assistance, has emphasized to all consumers when entering into a contract, (3) PT. Mandevilla as the developer, played a major role in supporting the implementation of the subsidized housing target, so that in addition to prioritizing the sale of housing, it also provides convenience in management and also emphasizes the provisions of subsidized housing, (4) overall, consumers have entered the category the provisions of the people who are entitled to receive subsidized housing, it's just that there are various compelling circumstances for consumers, not being able to live in the housing that has been taken, ranging from family reasons, education, work and so on.
Implementasi Peraturan Kepala Kepolisian Negara Republik Indonesia Nomor 16 Tahun 2012 Tentang Mutasi Anggota Kepolisian Negara Republik Indonesia Di Polres Bungo Rido Kurniawan; Ikhsan Alfarisi; Joko Susanto; H.M. Chotib; Zepa Anggraini
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1849

Abstract

Based on the regulations regarding mutations, this research is based on the limitation of promotion and demotional mutations within the Bungo Police Station, promotional mutations within the Bungo Police Station are still not on target for the purpose of implementing mutations both in terms of personnel and placement of mutations aimed at mutated personnel. and demotional mutations within the Bungo Police are one of the punishments that must be carried out by members of the Bungo Police in accordance with the results of the disciplinary hearing of the professional code of ethics received for violating the professional code of ethics. This study uses a descriptive type of research with a qualitative approach. The population in this study were all members of the Bungo Police. With a sample of 15 people who were taken using purposive sampling technique. The results showed that the implementation of the Regulation of the Head of the National Police of the Republic of Indonesia Number 16 of 2012 concerning Mutations of Police Members at the Bungo Police had been carried out in accordance with the mutation procedures and principles in the Perkap, namely the principles of legality, accountability, justice, transparency, objectivity and anti-corruption. The inhibiting factors for the implementation of the Regulation of the Head of the Indonesian National Police Number 16 of 2012 concerning Mutations of Members of the Indonesian National Police at the Bungo Police are the real number of Bungo Police personnel, which is very far when compared to the number of DSPP (List of Police Personnel Composition) of the Bungo Police which must owned by the Bungo Police and there is still a lack of individual competency development for Bungo Police personnel to attend training or vocational education in order to develop the individual competencies of personnel to be professional in carrying out their duties.
Program Pengembangan Desa Wisata sebagai Wujud Kebijakan Pemerintah Dalam Rangka Pemulihan Ekonomi Pasca Covid dan Implementasinya Inti Krisnawati
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1974

Abstract

Tak dapat dipungkiri bahwa pandemi telah membuat industri pariwisata benar-benar terpuruk. Salah satu program yang dicanangkan pemerintah untuk membangkitkan kembali industri pariwisata yang mati suri dan memicu pertumbuhan ekonomi adalah dengan mengembangkan desa wisata. Target yang ditetapkan pemerintah untuk dicapai hingga tahun 2024 adalah 244 desa wisata maju dan mandiri yang tersertifikasi berkelanjutan (RPJMN 2020-2024, Kemenparekraf/Baparekraf). Bahkan pencapaiannya diharapkan melebihi target mengingat besarnya potensi desa wisata di Indonesia..Masyarakat pun menyambut dengan antusias, terbukti dengan terus bermunculannya desa-desa wisata baru. Nampaknya telah disadari bahwa melalui desa wisata, pariwisata telah membuktikan keberpihakannya kepada masyarakat melalui semangat pro job, pro growth, dan pro poor (pariwisata sebagai penyerap tenaga kerja pedesaan, menjadi generator pertumbuhan ekonomi, sekaligus sebagai alat pengentasan kemiskinan) (Antara dan Arida, 2015). Penelitian dengan metode studi pustaka ini dilakukan dengan tujuan untuk mengetahui persyaratan yang dibutuhkan dalam mengembangkan sebuah desa wisata, dengan begitu, akan lebih mudah diketahui kelayakan suatu desa untuk diajukan sebagai desa wisata. Menurut Arida dan Pujani (2017), saat ini belum ada kriteria desa wisata yang bersifat standard sebagai acuan dalam pemetaan desa wisata dan belum ada model pengembangan desa wisata yang bisa dijadikan cetak biru, khususnya dalam pengembangan kelembagaan lokal, yaitu pengelola desa wisata. Namun pemerintah lewat kemenparekraf telah mensyaratkan adanya tiga komponen pendukung pada calon desa wisata, yaitu pertama melihat potensi wisata yang tersedia, kedua melihat minat serta kesiapan masyarakat terhadap pengembangan destinasi, dan yang ketiga adalah keunikan konsep desa wisata tersebut (www.kemenparekraf.go.id).
Efektivitas Inovasi Pendaftaran Haji Melalui Aplikasi Haji Pintar Di Kantor Kementrian Agama Kota Bekasi Krishantoro Krishantoro; Diana Prihadini; Aramia Fachria; Alfiyani Dewi Rakadita
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.2888

Abstract

This study aims to analyze of Hajj registration trough the Smart Hajj Application at the office of the Ministry of Religion of Bekasi City. This research methos used descriptive qualitative. This is a research method that produces data based on the idea that realy is not an objective formation, but is constructed through a process of interaction in community and cultural groups. The smart hajj application at the Bekasi City Ministry of Religion has been really effective. The obstacle of the smart hajj application is that there are frequent disturbances in the smart hajj application system, making it difficult for prospective pilgrims to access it. Efforts are being made to upgrade the smart hajj application system and add new features.
Analisis Efektivitas Penghapusan Sanksi Administrasi Pajak Restoran terhadap Kepatuhan Wajib Pajak Restoran pada Masa Pandemi Covid-19 di Kota Administrasi Jakarta Pusat Tahun 2021 Budhi Yuwono; Dadang Abdul Mukti; Renisya Ayu; Salma Yasmine Putri
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.2889

Abstract

Regional tax is a tax that is collected and managed by the regional removal government. And it used for funding all governmental functions and regional managing all kinds of regional income and property, one of which is Restaurant Tax. This study was conducted to find out the Effectiveness of the Restaurant Tax Administration Penalty Removal that was regulated in Governor Regulation Number 60 of 2021 in the Regional Income Board of Jakarta City to increase the compliance of restaurant taxpayers in the Covid-19 Pandemic Era. This study used a qualitative descriptive research method. Data collecting for this study was done from an interview, observation, and documentation. The result of this study indicated that the effectiveness of the restaurant tax administration penalty in increasing the compliance of taxpayers in the covid-19 pandemic era is considered effective enough if seen from the target and realization of restaurant receivables, however, it is not maximized in the implementation. The lack of maximization of the restaurant tax penalty removal in increasing the compliance of restaurant taxpayers, due to some obstacles happened such as the lack of knowledge in people about this governor regulation and the lack of taxpayer awareness.

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