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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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What can Indonesian Businesses Learn from the We Mean Business Initiative to Address Climate Change? Mychelisda, Erla; Firdaus, Nur
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Climate change has been a much-discussed topic around the globe, and all stakeholders, including the business sector, must take collective and serious actions. The We Mean Business (WMB) initiative is a non-profit organisation that supports companies to develop policies and accelerate the transition to a low-carbon economy and achieve sustainable business. On the other hand, Indonesia, as one of the world biggest emitters and signed the Paris Agreement, are also required to meet its climate pledge. Unfortunately, not many Indonesian businesses have shown their contribution to climate change. This study aims to analyse the companies’ commitments under the WMB coalition and evaluates the progress, risks, and opportunities they have faced when fulfilling these task. Concerning the existing condition of the Indonesian business sector, this study is expected to provide lessons learnt from companies around the world joining the WMB coalition. For analysis, a qualitative method through desk research was employed in which any documents related to the report of companies’ commitment to climate change were thoroughly interpreted. Thirty-eight companies joining the WMB from eleven sectors were selected as the sample. The results show that the science-based target initiative (SBTi) is the most popular, while sustainable fuels are a less preferable commitment among the firms. Besides, most companies have shown considerable progress in achieving their duty towards climate change. These results can be lessons learnt for Indonesian businesses to implement the same initiatives to contribute to emissions reductions so that Indonesia can meet its climate pledge within the specified time.
How Large-established Joint Venture Firm Remains Resilient in a Disruptive Era: A Process Tracing Case Study Tarigan, Moris; Simatupang, Togar Mangihut; Bangun, Yuni Ros
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

The crises have spread out globally and have impacted industries, either large firms or small firms. These impacts make the firms economically in intense trouble or file bankruptcies and lay off their employees, as their incomes are falling significantly globally. Therefore, this study investigates how businesses can improve their resilience and be prepared to cope with crises and threats in this disruptive era. What were the strategies the firm has implemented? The authors have conducted this research in PT Alpha by using the process Tracing case study method in semi-structured interviews with eight critical respondents in ten in-depth interviews, split into a pilot study and the triangulation period based on those initial inputs. The authors have used process tracing analysis to test the evidence. The results showed that the major businesses need to concentrate on the three phases as a process, i.e., preparation and anticipation, coping and improvisation, and recovery and transformation, to be resilient (it is an enhancement of the concept of Duchek, 2020). To have a more comprehensive view, the authors have extended the research from the economic crises in 1998 and 2008 till 2019; thus, the process-tracing case study is a suitable method. This method has been used a lot for historical settings. This paper recommends further research to expand the studies to other large established companies in similar segments or other segments.
Systematic Literature Review On Asymmetric Decentralization muluk, `mujibur rahman khairul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

The purpose of this study is to map the latest developments on the asymmetric decentralization concept. The increasing use of this concept today is not accompanied by the availability of adequate literature. This mapping is useful to trigger further research as well as to guide the application of the concept in practice. By using systematic literature review on the Proquest database in the last ten years: 2010-2019, important up-to-date information is obtained. The results of this research indicated that there were small number of research on asymmetric decentralization concept that exist. Furthermore, this research also presented the distribution of the research areas. In addition, this research showed the development of the meaning of asymmetric decentralization as well as mapping the scope and content of the developing study. This research also showed the various factors that influenced the effectiveness of asymmetric decentralization, described the impact of the application of this concept in various countries, provided suggestions for further research that would be useful for the development of research on asymmetric decentralization in the future, presented several interesting issues that were useful for further research, and produced an asymmetric decentralization framework
Finding Workable and Mutually Beneficial Solutions to Eradicate Illegal Gold Mining Hasibuan, Ongku; Tjakraatmadja, Jann Hidajat; Sunitiyoso, Yos
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

Illegal gold mining is a controversial activity. It provides livelihoods for rural communities in gold-rich areas and contributes to poverty alleviation; however, it also creates environmental devastation, losses to state revenue and often triggers social conflicts. Various eradication efforts have been made, ranging from persuasive approaches to harsh law enforcement involving the military and police, yet this illegal activity continues. This qualitative study aims to find and propose workable solutions to eradicate this activity, particularly in Indonesia. The study was conducted at two illegal- mining sites in Kalimantan, involving some 6,000 illegal-gold-miners. Data were collected through field observations and in-depth interviews with primary stakeholders, including authorities, perpetrators, and the community. The study identified eight sets of solutions to be implemented with an integrative approach, covering alternative livelihoods, cooperation and assistance, education and training, information dissemination, formalization, multi-sectoral collaboration, regulatory changes, and law enforcement. This paper contributes to model development in similar social circumstances and, in practice, provides workable solutions to illegal-gold-mining in other sites, particularly in Indonesia
Is Regional Mobility Control Effective in Minimising COVID-19 Spread? Lessons Learned From Jakarta’s Large-Scale Social Restriction Azmi, Fisca Rizkiani; Kusumasari, Bevaola
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

In times of crisis such as a pandemic, local governments serve a pivotal role as first-hand responders in managing emergencies in local areas, with the expectation of an effective policy to implement. Notwithstanding, there are limited literature studies of emergency management on local governments, concentrating on identifying policy effectiveness by the implementation in the field. This article emphasizes the effectiveness of local policy implementation in managing the emergency of the COVID-19 pandemic in the Jakarta area, with the centralization on Large-Scale Social Restriction as the case study. The objective is to provide lessons related to coronavirus for the government to evaluate future policies. Using secondary data analysis as a method, the findings would diagnose the empirical stratum of the local government's implementation in handling COVID-19, which defines the policy's effectiveness. The result of this analysis is intended to propound insights to public managers in the hope of receiving a more profound comprehension of their possibility and improving their enactment in handling a crisis.
Evaluation Study of the Implementation of Flexible Working Arrangement in Public Sector Organization during Covid-19 Pandemic Tasrin, krismiyati; Wahyuadianto, Agus; Pratiwi, Pratiwi; Masrully, Masrully
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

The studies of Flexible Working Arrangement (FWA) have increased significantly in 2020. However, most studies are focused on the benefits and risks of FWA in general or particular jobs. The model of FWA implementation in different characteristics of jobs to improve performances are still insufficiently researched. Using a case study with qualitative and quasi-statistic data, this study investigates the Indonesian public sector in implementing FWA policy. Investigating Indonesia allows the researchers to describe how FWA in a mandated leading training institute promotes performances in different types of jobs. This study finds that each department endured unique circumstances. The Research Department could apply for full FWA due to employees’ high work autonomy, sufficient work equipment, adequate individual competency, compatibility for virtual communication, and high satisfaction while working at home. The Training Department had a similar level of readiness even though many of its staff preferred work at the office. Meanwhile, the Competency Assessment Department was bound to categorize tasks based on their possibility to be accomplished at home or office before applying FWA, due to its transition toward the e-assessment system. Finally, the Administration Department needed extra effort before applying FWA, which included out-of-office work-objects accessibility for its employees, paid special attention to competency gap among employees particularly IT skills, and overcame limited work equipment at home. Above all, organizations are required to focus on performance management notably in tasks distribution, work supervision, feedback, and maintenance of trust between employees and the management team.
Increasing the Capacity Building Program Based on Local Wisdom (Case study in Kepatihan Village, Gresik Regency) Astuti, Sri Juni Woro; Endarti, Esa Wahyu; Wardani, Aini Kusuma; Mujiati, Mujiati
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

This study aims to describe village governance based on the principles of good governance and to reconstruct a more effective capacity building model based on local wisdom values. This study uses a mixed method of quantitative and qualitative methods. This research design intends to evaluate quantitative data and explore more deeply using qualitative data. The research sample consisted of 86 people taken from the population which included elements of the village apparatus, the Village Consultative Body and community leaders. Collecting data through questionnaires, interviews and secondary data. Data analysis, firstly carried out descriptively quantitative then elaborated with interactive qualitative data. The results showed that the Kepatihan village government had not met the criteria for good governance. This is partly due to the ineffective capacity building program. The suggestion of this research is that there is a need for a more effective approach by synergizing with local wisdom values so that the capacity building program can truly internalize and ultimately increase the competence of village officials. The novelty presented from this research is to increase the effectiveness of the village apparatus capacity building program, which can be synergized with local village traditional events.
Miracle 14: Transparency in Indonesia’s State-Owned Enterprises Yasin, Muhammad; Nursadi, Harsanto
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus to elaborate SOE’s compliance with its basic obligations in this FOI Act, resulted in monitoring and evaluation conducted by Central Information Commission (CIC); the problems; the challenges, and the opportunities. This study uses library research, especially using secondary data from the CIC annual ranking reports. The results show that (i) good corporate governance is actually in line with transparency principle; (ii) there is an increase participation level of SOE’s in complying with the FOI Act; and (iii) most of SOE’s are placed in ‘uninformative’ category. It is important to find solutions to this compliance problems.
The Meaning of Leadership for Leaders of Private Universities in Indonesia Yosua, Immanuel; Murniati, Juliana; Panggabean, Hana
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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Abstract

Leading a university is generally more complex than a business organization, as the situation requires the presence of a leader who not only meets the criteria but is also willing to lead, a very rarely found combination in universities. Interestingly, although it is not easy to find academics with such qualities, these people still exist because they see the importance of leading for the survival of the organization. Therefore, it becomes interesting to understand how they ascribe meaning to their leadership amid the difficulties they must deal with. This study was conducted using in-depth interviews with 13 academic leaders to ascertain how they ascribe meaning to their leadership. The results of the interviews were then analyzed using the Atlas.ti 8 software. Four interpretive themes emerged from the interviews: (1) the many faces of university leaders; (2) community leadership style; (3) knowledge development and non-profit oriented leadership mission; and (4) corporate leadership.
Managing Value Added Tax Issues in Indonesian Business Entities post-IFRS 15 Adoption Saptono, Prianto Budi; Khozen, Ismail
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with customers to contain explicit clauses regarding the time of supply in order to alleviate incompatibilities between the two approaches. It also encourages that new contracts with customers incorporate and ensure the inclusion of each party's VAT obligations. Due to the lack of a uniform standard for commercial interests and tax administration, business entities should undertake the initiative to ensure legal certainty through contractual arrangements by containing adequate information for tax purposes. The significance of this work lies in its attempt to reconcile the accounting and taxation distinctions using an Indonesian context as a lens. Although the implementation of tax law varies according to jurisdiction, the notion of time of supply is applied universally, making this study important as a precedent for situations in other countries.

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