Suchergebnisse

Regional autonomy granted on local government to regulate and administer the governmental affairs in order to improve the efficiency and effectiveness of public services. To do so, the local government is authorized to collect taxes from its people. This research aimed to investigate the problematic of provincial tax collection in order to increase the own- source revenue of autonomous areas in Indonesia. The collection of local taxes is still not optimal. Thus, some necessary actions for betterment need to conduct, such as: a). Improving the human resources of tax authorities in terms of their capability in planning and monitoring the collection of taxes; b) Using technology of information to provide a fast and efficient services; and c) Enforcing the law to each of the taxpayers who violate the regulation of provincial taxes.

Using the accounting ecology framework developed by Gernon and Wallace (1995), this study aims to examine the reasons Indonesia adopted the International Financial Reporting Standards (IFRS). Data were extracted from the accounting policy makers' offices based in Indonesia including the DSAK, DPN IAI, and Bapepam-LK. In-depth interviews were conducted and data were then processed via thematic analysis, a method used for identifying, analyzing, and reporting themes/patterns noted in the data (Gray, 1988). Results noted from this study revealed four themes which served as reasons behind Indonesia's adoption of the IFRS. The first reason is that Indonesia was dominated by the desire to serve the interests of global business. The second reason is that Indonesia wanted to act as a social accounting actor as it was now in the position to act as a standard buyer. The third reason is that Indonesia is in the position of swift current globalization. Finally, Indonesia is under the political pressures exerted by foreign parties.

This study aims to understand e-government implementation in ATM Samsat services at Samsat Office of East Surabaya as well as the factors that obstruct the e-government based services implementation. The main idea of this study is the use of ATM Samsat smartcard service has not yet reached the target realization. E-Government project failure factors theory from Anthopoulos et.al.(2015) were used in this study with the instrument such as ICT and system development process. This study uses qualitative descriptive methods. The results indicates that the e-government implementation in ATM Samsat services were found in a form of phase simplification from motor vehicle tax payments by using smartcard. Furthermore, ICT and system development process were the factors that obstruct the e-government based services implementation. whereas ICT and system development process obstructs because ATM Samsat system were more complex than the manual system. Less socialization over the society also take effect because it was only done once which is when its launching.

One of the proposed local government regulations (Perda) proposed by the members of district parliament (DPRD) of the city of Serang is Perda number 1 year 2011 about the annual parking system in the side of public road which received records from the Ministry of Home Affairs and Ministry of Finance so that it could not be implemented in Serang City. The focus of this research is the implications of the unenactment of Perda number 1 year 2011 against the implementation of the local government of Serang. The research method used was qualitative with normative and juridical approach empirically. The results showed that Perda of Serang City initiative could not be enforced because it is contrary to the higher Perda. Its implications for the regional government of Serang City is the parliament of Serang was not working well in impelementing their legislation function.

This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date. ; This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date.

In an effort to the distribution of development and improving public services, the central government issued Law No. 6 of 2014 concerning Village. Villages will give a larger authority to manage their own, one of them is Village Budget management. the central government will give budget transfer about 100.000 USD per year for one village. But there were problems in its implementation. The village apparatuses have not had enough competencies in Village Budget Management. It occured in Blimbing Village. They submitted accountability report of Village Budget realization on March 29th, 2016. Officially they had to submit the accountability reports on the last January 2016. So, they delayed 2 months on submitting an acountability report. Blimbing village was the village with the longest overdue in submitting of accountability report of Village Budget in the district of Gudo year 2015. The purpose of this study is to describe competencies of village apparatuses in Villages Budget management at Blimbing Village, District of Gudo, Jombang Regency. The research method used was descriptive qualitative with case study research strategy. Then the technique of data collection used were observation, interviews and documentation. Furthermore, the technique of validity checking of the data used was triangulation method. Data analysis technique used were 6 stages of qualitative research based on data analysis approach consisted of managing and preparing data, reading the whole data, analyzing more details and recoding the data, applying the coding process, presenting the data, and interpreting data. Based on observation and analysis of data that have been interpreted by theories, the research can be inferred that the apparatus of Blimbing Village have not had enough competencies, especially in knowledge competencies and attitude competencies.

This study aims to examines the influence of council budget knowledge towards the role of DPRD on region financial control with good governance principles (transparancy in public policy, public accountability, public participation) and political background as the moderating variables. The phenomenon on this study is the case of corruption on APBD Pesisir Selatan Regency in budgeting period 2011, with former of secretary Pesisir selatan as lawbreaker. The data on this study is primary data with kuesioners instrument. The respondents is DPRD Pesisir Selatan regency period 2014-2019, with respons rate about 37 kuesioners. The result showed that council budget knowledge have positive significant effect towards the role of DPRD on region financial control. Furthemore, the relationship of council budget knowledge have positive significant effect towards the role of DPRD on region financial control with transparancy in public policy as moderating variable, while public accountability and public participation no have significant effect. Then, the relationship of council budget knowledge no have significant effect towards the role of DPRD on region financial control with political background as moderating variable.Keywords : Budget knowledge, Regional Financial Control, Good Governance Principles, Political Background.

Corruption is a crime against humanity which is classified as an extraordinary crime. The reform movement that took place in 1998 was motivated by public distrust of the ruling government at that time which was thought to be full of collusion, corruption and nepotism (KKN). After the government in power at that time fell, it was followed by a reformation government. One of the agendas of the reform government is the Eradication of Collusion, Corruption and Nepotism (KKN). Various efforts have been made by the government in preventing and eradicating corruption but corruption is still growing. In the midst of rampant corruption committed by public officials, who in fact mostly come from Political Party cadres, it is only natural for political parties (Parpol) to take responsibility and play a role in anti-corruption measures. Through this paper the author tries to look at the factors behind public officials committing acts of corruption, most of which are thought to come from political party cadres (parpol) and see the role of political parties in the prevention and eradication of corruption.From the above discussion, it can be concluded that all efforts and actions through various approaches have been made by law enforcement officials to prevent and eradicate corruption that has been running for years in this country. The responsibility of political parties (parpol) can be started from the recruitment of party cadres before being distributed to various public positions in the government. Political parties are also responsible for cadres who are involved in criminal acts of corruption by not obstructing law enforcers in the investigation and investigation process carried out.Keywords: Political parties, prevention and eradication of corruption.

This paper aims to discuss the extent to which the influence of the military in the political system in Myanmar related to cases of prosecution of ethnic Rohingya in 2017. Myanmar's government through the military is considered to use violence and discrimination against Rohingya ethnic groups resulting in thousands of casualties and the ethnic Rohingya fled to neighboring countries. This research was conducted to assess the role of the military in the Myanmar government system because under the 2008 Constitution, the military had a seat of 25 percent in the Myanmar parliament and had a number of authorities in the political system. This can be considered as a trigger for the military's aggressiveness towards Rohingya because of military representatives who have existence in the Myanmar parliament. The author uses concordance theory and the concept of new professionalism of internal security and national development in analyzing related phenomena. The results of this study indicate the existence of military influence in the Myanmar government because under the constitution, the military controls three strategic departments, namely Defense, Internal Affairs and Border. The military also holds full control of the armed forces, police and security forces, thus demonstrating the military role in Myanmar's policies regarding prosecution of the ethnic minority Rohingya.

This study examines the performance of the regional council in serving of channeling aspirations of the people in West Java, Indonesia. This is possible because West Java province is an autonomous regional authority to regulate and manage the interests of the community and Government Affairs at its own initiative based on the aspirations of the people. The study uses a qualitative approach in order to get the natural settings in which there were many behaviors and events occurred. This study also uses an institutional theory (institutionalism), because the theory could lead the researchers on the structure, regulation and institutional procedures which could have a significant impact on a public policy and it should not be ignored in policy analysis. This study finds that in order to carry out their functions as elected representatives, the members of the provincial representative council always make themselves available for the community. To that end, the members of the provincial parliament, among others, absorb and collect the aspirations of the constituents through regular working visits; accommodate and follow up the aspirations and complaints; and give morally and politically accountable to the constituencies. In addition to receiving complaints that come to the Parliament's office, public aspiration was performed on working visits on a regular basis by members of Regional Representative Council for each electoral district at the time of recess. In terms of transparency, all the services were conducted in a transparent manner. Even so, some people still doubt the veracity of such transparency.

Political participation is the participation of society or certain parties in political activities. And when politics is defined as a policy and when we associate with public participation then we will arrive at how public participation in making a policy. Politics Partisipas actively in policy-making becomes an absolute requirement, since participation would give birth control community over the course of government. This study aimed to describe the political participation of indigenous village of Kuta in public policy formulation in the Village District Karangpaningal Tambaksari Ciamis district. Research method used is descriptive qualitative method. In this study the techniques of data collection was done by in-depth interviews (Indeepth Interview), direct observation and documentation, purposive sampling technique is a technique used for sampling. Data analysis using the method of interactive analysis and validity of data used is the technique of data triangulation. The results of this study show that, this result shows that the growing political participation of indigenous peoples in the village of Kuta in policy formulation can be viewed in two processes. First, political participation in the process of internal policies in indigenous communities, and second, political participation in policy formulation processes at the village level. Political participation in indigenous communities, are more closed to the elitist model, Kuncen was instrumental in setting policy, while in access planning, policy control indigenous communities are not involved at all, it is in because of the strength of tradition Kuncen positioned as the main actor who issued the customary policy . While political participation in policy formulation process stages or levels in the Village Karangpaninggal already running with the following democratic values. This means that in this process of political participation open space area . However, space for perpartisipasi is not utilized optimally. This is because the human resources and the level of understanding of the political partisitisipasi low.

The role of KPUD as election organizer includes socialization and administrative services. The purpose of public services is supported by the enactment of Law No. 15 of 2011 on the election. Implementation in the context of regional autonomy is expected to prioritize the public interest, especially in the provision of public facilities. The research problem is how the Role of Regional General Elections Commission on Political Participation Pemilih Pemula Pemilihan Pemilihan Gianyar District of Bali Province. The purpose of this research is to know the role of Regional Election Commission to Political Participation of Pemilih Pemula Pemilihan Pemilihan Gianyar Regency. This research was conducted by using qualitative research method consisting of 3 flow ie data reduction, data presentation and verification. Based on data analysis, it is stated that the role of KPUD conducted by KPUD to the public is good enough. This can be seen from the Role of KPUD in Pemilukada Political Participation Pemilih Pemula in PIlkada. and that is sigmentation, socialization, political information, voting rights. Some suggestions that can be proposed that will be expected to improve the implementation of good socialization, namely the Election Commission need to be faster in conducting socialization to the pemil pemilih community to achieve the desired goal, namely the satisfaction of society. In addition, the KPUD needs to give the voters a chance to monitor the voting process in the elections. Initial voters are registered as voters in the election. It is necessary to involve the pemuga pemilih to participate in socialization conducted by KPUD.

Although trauma and public skepticism toward the military is still quite strong; though the sins of the military during the New Order freely beragai stripped naked in public space during the reform. In fact, military figures rose even more flying in many national level either party until the local level, both old and new parties. To face the new system of political contestation and the military is benefiting from a weakening factor of the consolidation of civilian political forces. Political parties and civic leaders increasingly anti Orba number berjibun be a dilemma. Elections are approaching need fresh energy to be the winner while they are still haunted by the various limitations of the cadre of crisis, financial crisis and the crisis of political networks. To rise, the former general has a genetic modalities required political parties and civic leaders that organizational discipline, a network of territorial and political violence. Political modalities of military culture is that interest civilian politicians because it can be replicated in consolidating the power of the party, although very risky memangun consolidation of democracy in Indonesia in the future. The choices here are to be assessed for reading the direction of the democratization of Indonesia.