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M. Imam Alfie Syarien
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BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 274 Documents
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Evaluation of Tax Policy on Interest and Dividend of IPO Nurchamid, Tafsir
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

This research papers on the evaluation of tax policy interest loan and dividend of the company listed in the Indonesia Stock Exchange consists of five sections. (1). Introduction that describes the problem of conceptual and factual studies that led to the research problems were raised by writer. (2). Literature review presents several theories and key concepts which are used to obtain a theoretical answers and basic understandings to the problem of research. (3). Research method is operationalization of the steps to answer the research problem, data collection and data analyzing. (4). Research finding and discussion of research finding based on research problem rising. (5). Conclusions and suggestions may be given to related parties.
Public Value Creation by Private Sector through Cross-Sector Collaboration: A Case Study of the Gojek Wirausaha Program Kurniawati, Iin; Kustulasari, Agustina
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Social reality that is always dynamic in practice often causes the "public" and "private" spheres to become increasingly difficult to separate. Several studies state that public value creation is no longer the exclusive domain of the government, the private sector can even carry out innovative ideas for community needs that are widely applied by the start-up industry. This research is a case study of the Gojek Wirausaha Program that intentions to help MSMEs 'upgrade' by providing business training and technology access through digital platforms. This article aims to determine how the private sector creates public value at the practical level in the context of a developing country. This study's contribution is the availability of new data in a different context from the majority of previous studies. It is expected to provide a better understanding of public value creation, mainly through cross-sector collaboration. The study uses five primary data collected through semi-structured interviews and a few secondary data by conducting literature reviews from documents, newspapers, mass media, and journal articles. The finding shows that the creation of public value in practice has its dynamics influenced by the interests of actors who, despite being private corporations, would like to create public value.
Restore Public Trust Through Deliberative Public Policy Formulation Mardiyanta, Antun
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Public trust is a very essential and fundamental element to the legitimacy of public administration. Moreover, the local government is obliged to serve the community. Without public trust, many policies may have serious problems. Therefore, it is necessary to maintain and enhance public trust. A highly committed public trust will allow public administrators to receive good judgment, which is, necessary in the policy-making process. This paper is carefully seeing through some findings of a deliberative public policy formulation, especially in the planning and budgeting areas. The qualitative study was conducted in the Probolinggo regency from 2008 to early 2011. Data were collected through participant and non-participant observation, focus group discussions, in-depth interviews, as well as search of relevant documents. The findings of this study indicate the existence of change in public which in the current situation requires a commitment of local political elite to open public places. Commitment to the use of public places, in the application of the transparency principles, participation and accountability in public policy formulation process, will bring back public trust to the local government; especially if the local society feels and believes that the deliberative public participation will significantly affect the final result of the policy formulation.
Analisis Kebijakan Pemberian Insentif Pajak atas Sumbangan dalam Kegiatan Penelitian dan Pengembangan Firmansyah, FIRMANSYAH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities.
Good Governance Practices by Local Organization in Forest Resource Management Rosyadi, Slamet
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Centralized approach is no longer perceived as effective in managing natural resources such as the forest. In line with the good governance movement, practices of forest resource management have changed from one-bureaucratic show into partnership. Consequently, the concept of transparency, accountability, and broader public participations should be institutionalized to improve the sustainability of forest management. By using the experience of Banyumas’ forest communities as case studies, this research aims to examine the extent to which the practice of good governance in forest management develops and influences the sustainability of forest management. Since this study was been intended to reveal the process of governance practices at the level of community-based organization, it uses the descriptive-qualitative approach in its analysis. The result of this study shows that participatory forest monitoring, transparency and accountable asset utilization have been practiced by the local forestry organization in their forest management. The researcher also found that strong traditions and local leadership contributes positively to good governance practices by providing cultural dialogue forum, social control and a spirit of volunteering.
A Review of Value Added Tax Policy on Animal Feed Industry in Indonesia Raymundus, Torganda; Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

The role of tax policy is very important in efforts to increase business productivity, particularly through the provision of tax incentives in line with one of the principles in supply-side tax policy. However, studies to evaluate the Value Added Tax (VAT) policy implementation on animal feed using the supply-side tax policy perspective is very rare. This research is aimed at analyzing the impact of VAT incentives on animal feeds on the tax burden borne by the taxpayer both in carrying out their obligations and obtaining their rights or so called cost of taxation in Indonesia. The research uses qualitative approach with both qualitative and quantitative data. The data is collected through in-depth interview with eleven relevant informants, literature study, and secondary data. The study finds that (1) the policy raises the cost of taxation in the form of compliance cost, direct money cost, time cost and psychological cost for the animal feed industry, (2) the policy has a contra-productive effect to the effort of improving the national animal feed production capacity along with the cascading effect and opportunity cost arising from the policy implementation; and (3) the policy warrants a different impact for domestic animal feed producers and importers due to to the absence of the cascading effect. These findings highlight that the application of tax-incentive distribution of VAT on animal feed input materials disrupts the company’s cash flow and limits the production capacity for business actors since it is in contradiction to the supply-side tax policy principle. This study recommendsa re-regulation and de-regulation as an alternative to tackle the issues.
Evaluasi Implementasi Kebijakan Pengembangan Kawasan Industri Syahrudiin, SYAHRUDDIN
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

The research aims to evaluate the implementation of industrial area development policy in Karawang Regency, West Java. The research uses qualitative approach with in-depth interview with the related officials. The result of research shows that there has not been an effective communication among institutions, and there is a low availability of resources, i.e. human resources and infrastructures to arrange and implement the industrial area development policy. In addition, the industrial area development has not been the special focus of local government since industrial area developer is merely considered as an area development company instead of an investment partner, necessary to develop the industrial sector. The local government of Karawang Regency needs to improve its bureaucracy structure and bureaucracy culture in order to provide excellent public service and to use information technology advancement to attract investors.
An Empirical Study of Tax as an Instrument of Democratization Irianto, Edi Slamet
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.
Competency Based State Civil Apparatus Structuring in The Framework of Bureaucracy Reform Rosyida, Luthfiyah; Hakim, Abdul; Saleh, Choirul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

The direction of bureaucratic reform currently rests on the application of professional state civil apparatus (ASN) management, one of which is through competency based ASN structuring. Appropriate ASN structuring based on competence (the right man in the right place) will bring a positive impact on organizational performance. However, the mismatch between employee competencies and position and placement is still a major problem for ASN. The policies related to existing employee structuring are less effective, so it is necessary to formulate a more adaptive ASN structuring policy that animates Law Number 5 of 2014 concerning ASN, and a competency based ASN structuring model is needed that is more comprehensive. This research was conducted at DLH East Java Province using qualitative methods through a descriptive approach. Data were obtained from observations, interviews and documentation studies which are then processed with an interactive data analysis model. The results showed that the implementation of ASN structuring in DLH East Java Province was still not optimal due to internal and external inhibiting factors. The recommended new model is a model that integrates instruments in structuring existing employees with new instruments such as competency testing and competency enhancement in accordance with the merit system and by involving the role of several stakeholders directly related to the implementation of the ASN structuring.
Pengaruh Rights Issue terhadap Imbal Hasil Saham dan Volume Perdagangan CATRANTI, ASKI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

The study is to find out the major type of institutional investors who own the biggest fund in the capital market and to study their behaviors which can affect the market. There are three types of investors: intuitive investors, emotional investors, and rational investors. To analyze the main factor of decision making, the researcher used Analytical Hierarchy Process (AHP) and spread questionnaires to several Indonesian fund managers. The result shows that most institutional investors are rational (55%), 45% are emotional and none of them are intuitive. The main factor influencing them to make an investment decision is the country’s economic conditions (25.12%), along with accounting information (liquidity, rentability, solvability, and quality of financial reports).

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