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Ilham Nur Hanifan Maulana
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Department of Public Administration, Faculty of Social and Political Science University of Merdeka Malang Mailing Address: Address: Jl. Terusan Raya Dieng No. 62-64, Malang, Indonesia, 65146.
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Journal of Transformative Governance and Social Justice
Published by Universitas Merdeka Malang
ISSN : 3024904X     EISSN : 29856272     DOI : https://doi.org/10.26905/j-tragos
Core Subject : Social,
Social Sciences
J-TRAGOS: Journal of Transformative Governance and Social Justice is a scientific and academic journal that contains original research articles, literature reviews, and commentary related to the social studies field. It contains major global, national, regional, and local issues. The scope of Transformative governance is related to public policy discourse and analysis, public administration discourse, dynamics of regional and local government, leadership and bureaucracy, digital governance, global political studies, big data analysis, social media analysis, government innovation, agile government, and conflict management. The Scope of Social Justice is related to social welfare, social policy, public health policy, education policy, social inclusion, human development, civil society movement, citizenship, politics, polarization, digital society, and disruption.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 8 Documents
 1 
Search results for , issue "Vol 2, No 1: January, 2024" : 8 Documents clear
Challenges of Government Accounting Policy Reform in Indonesia Gracia Maya Kristiani; Rodiyatul Fadillah; Sahrul Sahrul; Silvia Ayu Anggraeni
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.11442

Abstract

This article delves into the significant changes in government accounting, particularly in Indonesia. The shift from cash-based accounting to accruals, and ultimately to full accruals, marks a significant transformation in the country’s government accounting practices. The research methodology employed in this study is a qualitative approach to a literature review. The primary source of information was a comprehensive search of publications about accounting regulations implemented by the government. The main objective of this study is to identify and evaluate the challenges faced during the reform of Indonesia’s government accounting policy. The study’s findings reveal that the government is required to prepare financial accounts under Law No. 17 Year 2003. This law refers to the Government Accounting Standards (SAP). As a derivative of this regulation, the government enacted Government Regulation Number 24 of 2005. This regulation has been revised with Government Regulation Number 71 of 2010 on Government Accounting Standards (SAP). The practical implication of these regulations is a significant change in the basis of government accounting records. Previously, the records were maintained on a cash basis, accrual basis, and cash basis. However, with the new regulations, the records are now maintained on a fully accrual basis. This change is expected to improve the transparency and accuracy of government financial records, thereby enhancing public trust in government financial management. In conclusion, the transition to full accrual accounting is a notable development in Indonesian government accounting. Despite the challenges, this transition is a crucial step toward improving the quality and reliability of government financial information. The study provides valuable insights into the obstacles encountered during this reform and offers recommendations for future policy improvements.
Local Government Accounting System’s Effect on Malang City Financial Statements Quality Genoveva Trifila Sandita; Benediktus Rifaldo Setiyono; Falentina Chinuriga Dhey; Rita Stefania Anu Dopo
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.11446

Abstract

This article discusses the impact of the local government accounting system’s implementation on the quality of financial management reports in the Malang City Government. The research employs a case study method, gathering data through interviews, observations, and document analysis. These methods are used to examine the implementation of local government accounting systems and the quality of financial statements. The study’s primary objective is to demonstrate that the local government accounting system’s implementation significantly influences the quality of the Malang City Government’s financial management reports. The findings suggest that the accounting system’s effective implementation can enhance the quality of financial reporting, thereby promoting transparency and accountability in local government operations. During the implementation process, local governments must consider crucial aspects such as system planning, system implementation, and system evaluation. System planning involves defining the system’s objectives, identifying the necessary resources, and developing a detailed plan for system implementation. System implementation refers to the process of putting the plan into action, while system evaluation involves assessing the system’s performance against the defined objectives. Moreover, the study emphasizes the importance of involving all relevant stakeholders in the implementation of the local government accounting system. Stakeholder involvement can ensure that the system meets the needs of all parties and can contribute to the system’s success. In conclusion, the research underscores the significant role of the local government accounting system in enhancing the quality of financial management reports in the Malang City Government. It also highlights the need for careful planning, effective implementation, ongoing evaluation, and stakeholder involvement in the system’s implementation. The research method used is a case study with a qualitative approach, providing in-depth insights into the subject matter. 
Bojonegoro Regent’s Leadership: Role in Development Transformation Effort Denny Iswanto; Ringga Ananta Putra
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.10791

Abstract

Development transformation is a strategic endeavor aimed at achieving substantial and enduring changes within a region. In this context, the role of a regional head, particularly one with goodwill, becomes crucial in influencing the progress and outcomes of regional development. This study delves into the impact of a regional head’s goodwill on the development transformation in Bojonegoro Regency. The primary objective of this research is to scrutinize the influence of the regional head’s goodwill on the development transformation in Bojonegoro Regency. The methodology employed in this study is a qualitative approach, supplemented by secondary data analysis techniques. The findings of the study reveal that regional heads with goodwill have the capacity to formulate clear and inspiring visions for the development of Bojonegoro Regency. Their goodwill has spurred them to design progressive policies and programs that are oriented towards community empowerment and leverage technology. Development efforts have been initiated in various sectors, including the internal bureaucracy, public goods provision, social development, and human resources. These sectors have been identified as the leading sectors in the region’s development transformation. However, the study concludes with a note of caution. While development has been primarily focused on the leading sectors, it is essential to broaden the scope of development to other sectors as well. This expansion is crucial to ensure a balanced and inclusive development transformation in Bojonegoro Regency. The study underscores the importance of a regional head’s goodwill in shaping the region’s development trajectory and offers insights for future policy planning.
Community Participation in General Elections: Study in Malang City Klara Kumala Sari; Ali Hanafiah; Mochamad Chazienul Ulum
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.12253

Abstract

Political participation refers to the active involvement of individuals or groups in political activities, such as electing state leaders and influencing government policies. This study focuses on the participation of voters in regional head elections, specifically those who cast their votes incorrectly. The form of political participation under scrutiny is community involvement in general elections. The objective of this research is to examine the nature of community participation in general elections in the city of Malang, Indonesia. This study employs a qualitative descriptive approach, utilizing interview techniques to gather data. It also adopts a case study method to provide an in-depth analysis of the specific instances of political participation in Malang. The research process involved qualitative analysis of data sourced from various libraries. Data and library sources were accessed using online search tools such as Mendeley, Zotero, Publish or Perish, and Google Scholar. These platforms provided access to a wide range of journals, including those on the Scopus platform, ScienceDirect, and other supporting journals. The findings of this research indicate that the model of political participation employed in Malang is of a conventional nature. There has been a noticeable increase in voter turnout in general elections in the city, suggesting a growing level of political engagement among the community. In conclusion, this study provides valuable insights into the nature and extent of political participation in the city of Malang, highlighting the importance of community involvement in shaping the political landscape. It underscores the need for further research to understand the factors influencing voter behavior and to develop strategies to enhance political participation.
Location Quotient and Shift Share Analysis for Sragen’s Economic Potential Naufal Azaki
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.11215

Abstract

This study employs the basic economic theory approach to evaluate the performance of regional economic development in Sragen Regency, Central Java Province. The primary objective is to identify the base/leading and prospective economic sectors that could bolster regional productivity. The study utilizes a quantitative approach, employing the Location Quotient and Shift Share methods. The data used for this analysis is the secondary data of the Gross Regional Domestic Product (GRDP) of Sragen Regency and Central Java Province from 2015 to 2019. The research findings reveal six sectors as the base/leading and prospective sectors. These include Agriculture, Forestry and Fisheries, Electricity and Gas Procurement, Wholesale and Retail Trade, Car and Motorcycle Repair, Corporate Services, and Other Services. These sectors are considered pivotal in driving the region’s economic growth. In addition to these, ten other sectors, while not being the base, show prospective development. These sectors present potential opportunities for further economic expansion. However, the Mining and Quarrying sector falls into the category of non-basis and is not considered a prospective sector. The Shift Share Analysis results indicate that the Manufacturing Industry outperforms other sectors in terms of competitiveness in the Sragen Regency. This suggests that the Manufacturing Industry holds a significant position in the region’s economic landscape. In conclusion, the study provides valuable insights into the economic sectors that are instrumental in strengthening regional productivity in Sragen Regency. It also highlights the sectors with potential for future development, thereby guiding strategic planning for regional economic growth.
Improving Public Services: Development of Drinking Water Supply System in West Halmahera Nditi S Baranyanan; Mochammad Rozikin; Ainul Hayat
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.12280

Abstract

To improve public services, this study will explain and assess the development of a drinking water supply system (SPAM) at the Public Works and Spatial Planning Office (PUPR) of West Halmahera Regency. It will also examine the elements that facilitate and impede the development of SPAM. The purpose of this study is to meet the Minimum Service Standards (SPM) at the PUPR Office of West Halmahera Regency by enhancing the quality of public services in the area of drinking water through SPAM. Consequently, the author used qualitative descriptive research methodologies and cited legislation concerning the Development of Drinking Water Supply Systems (SPAM). These findings show that improving public services, especially the development of drinking water supply systems, is an important aspect of ensuring access to safe and clean drinking water for people in West Halmahera Regency. The improvement of the system involves various factors, Physical Aspects (Technical Aspects), Non-Physical Aspects (Institutional Aspects, Management Aspects, Financial Aspects, Community Role Aspects, and Legal Aspects) as stated in Government Regulation No. 16 of 2005, concerning the Development of Drinking Water Supply Systems. For example, Besharov et al. stressed the importance of improving public services, which is in line with achieving universal and equitable access to drinking water services as part of the Sustainable Development Goals (SDGs).
Collaborative Governance in the Development of Singhasari Special Economic Zone Shinta Fatimah Durrety
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.11239

Abstract

The SEZ Singhasari, established through Government Regulation No. 68 of 2019, was targeted to be operational by 2022, and on October 11, 2022, it was declared ready to receive investors. However, empirically, SEZ Singhasari experienced slight delays in its readiness compared to other SEZs in general, indicating a lack of effectiveness in the collaborative relationship between the government and various other actors in accelerating the operation of SEZ. Based on this background, the research problem is framed around understanding and addressing the challenges and dynamics associated with the Collaborative Governance Model in the development of the Special Economic Zone (SEZ) Singhasari, to identify the initial conditions, facilitative leadership, institutional design, and analyzing the collaborative process and interim results in the development of SEZ Singhasari. This research adopts a descriptive qualitative approach with Singosari District as the selected location. The data sources for this research include primary and secondary data, collected through interviews, observations, and documentation. The research instruments used are the researcher, interview guidelines, field notes, and supporting tools. The data analysis follows Creswell's method of data analysis and is tested through source triangulation and data collection technique triangulation. Despite power and resource imbalances among actors, collaboration is facilitated due to mutual interdependence. Face-to-face dialogues through incidental coordination meetings are employed in the collaborative process, emphasizing communication, trust, and consensus in decision-making. The regulations and the establishment of the SEZ Singhasari Operationalization Acceleration Team support coordination and institutional design. SEZ Singhasari has implications for students and the surrounding community, enhancing land valuation and economic activities. These impacts strengthen collaboration and drive stakeholders toward achieving their planned goals.
Community Participation in Village Development Planning: A Comparative Study In Bakambat And Cindai Alus Villages Gina De Nisa
Journal of Transformative Governance and Social Justice Vol 2, No 1: January, 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j-tragos.v2i1.11240

Abstract

Community participation is a crucial aspect of development planning. It allows the community to identify and address problems, ensuring that the resulting output aligns with the actual needs. This study aimed to examine the impact of community participation on development in two villages in Banjar Regency - Bakambat Village and Cindai Alus Village. The study involved 100 participants, with 50 from each village. A descriptive quantitative analysis method was employed, utilizing multiple linear regression methods. Data were collected through questionnaires and field observations, and processed using SPSS 25. The results revealed that the variables of Decision Making, Implementation, Benefits, and Evaluation did not significantly influence development in Bakambat Village. This suggests that other factors, such as human resources and economic factors, may play a more substantial role in development. In contrast, for Cindai Alus Village, while Decision-making, Implementation, and Evaluation did not significantly affect development, the Benefits variable did. This implies that the benefits received by the community can enhance community participation, thereby aiding in the improvement of development in Cindai Alus Village. In conclusion, while community participation is essential, its impact on development may vary depending on the context and other influencing factors. Therefore, a comprehensive understanding of these factors is necessary to effectively harness community participation for development.

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