Suchergebnisse

Central government policy delegates the management of Land and Urban Building Tax (PBB-P) requires local governments to improve themselves. This is to optimize the acceptance of the tax as the Local Revenue (PAD). This study aims to explain the partnership built by Cimahi City Revenue Service with Banking Institution and taxpayers in performing the payment of land and urban building tax in CImahi City. The research method used qualitative approach. This approach is intended to reveal the phenomenon of partnership woven by the parties that are partnering Department of Revenue, Banking and Society. Informants in this study is the head of the Revenue Service. Representatives of banking and public taxpayers namely the land and urban building tax. To ensure the validity of data used triangulation technique. The results show that in general the partnership works well is evidenced by the increased acceptance of tax and better communication among the partners. Taxpayers awareness to make payments through banks also increases. It also shows the quality of partnership achieving the expected results. Keywords: partnership, goverment, banking, taxpayers

Bureaucratic reform in the taxation is begun from the needs of taxpayers to report taxes more quickly, easily, and save on expenses. Responding to the case, the government offers an e-filing facility to the taxpayers in order to report taxes anytime and anywhere. The purpose of this research is to analyze the factors that influence taxpayers to use e-filing, and to measure the level of influence of each variable. This research is important because the use of e-filing by the taxpayers has not been maximized. The sample of this research was 100 respondents, who had an experience in using e-filing. The sampling technique was simple random sampling. Data analysis technique using path analysis. The validity and reliability test of the variables were valid and reliable. The result of the research indicated that the variable of perceived usefulness was not significantly correlated with the variable of behavioral intention (r=0,07), while the variable of perceived ease of use was significantly correlated with the variable of behavioral intention (r=0,33). The variable of service quality was significantly correlated with the variable of user satisfaction (r=0,39). The variable of user satisfaction was significantly correlated with the variable of behavioral intention (r=0,34). The variable of behavioral intention was significantly correlated with the variable of use behavior (r=0,45).

The participatory budgeting process through social media has received attention in recent years, aims to increaseg citizen participation in government budgeting. The use of social media in many cases opposes the political practice assumptions of a budget lobbying to decide a specific budget post. Using conceptual article methods, we identified a participatory budgeting framework simulation using social media (Facebook, Twitter, WhatsApp, YouTube, Google+, Telegram) to provide detailed explanations of procedures or techniques, specific instructions, discuss, and describe the participatory budgeting practices determination. Therefore, it required an innovative way, academically claimed to give better budget transparency. This research resulted in some information i.e., with the participatory budgeting model through social media, the citizen can take part in the planning, decision-making, and monitoring budgets democratically. Finally, we consider the weaknesses of our knowledge, suggesting the participatory budgeting that can be tested in future research. Keywords: Participatory Budgeting, Social Media, Citizen Participation, Innovative Abstrak Proses penganggaran partisipatif melalui media sosial telah mendapat perhatian dalam beberapa tahun terakhir, bertujuan untuk meningkatkan partisipasi masyarakat dalam penganggaran pemerintah. Penggunaan media sosial di banyak kasus menentang asumsi praktik politis anggaran dengan cara lobi untuk menentukan pos anggaran tertentu. Dengan menggunakan metode conceptual article, kami mengidentifikasi simulasi kerangka kerja penganggaran partisipatif menggunakan media sosial (Facebook, Twitter, WhatsApp, YouTube, Google+, Telegram) untuk memberikan penjelasan rinci tentang prosedur atau teknik, dan menyediakan instruksi spesifik, mendiskusikannya, dan menggambarkan penentuan praktik penganggaran partisipatif. Oleh sebab itu diperlukan cara yang inovatif, secara akademis diklaim memberikan transparansi anggaran yang lebih baik. Penelitian ini menghasilkan beberapa informasi yaitu, dengan model penganggaran partisipatif melalui media sosial, masyarakat lebih demokratis untuk ikut dalam perencanaan, pengambilan keputusan, dan pengawasan anggaran. Terakhir, kami mempertimbangkan kelemahan pengetahuan kami, menyarankan penganggaran partisipatif yang dapat diuji dalam praktik penelitian masa depan. Kata Kunci: Penganggaran Partisipatif, Media Sosial, Partisipasi Masyarakat, Inovatif

This research aims to provide additional qualitative evidence of the logical relationship between governance innovation and public policy in public services in Indonesia with adopting the logic model. The logic model is often not adopting in the formulation of policies that resulted in the implementation of public sector innovation such as cannot show more significant results. Also this model is believed to contribute in planning and evaluation of government programs. Most of this article based on the literature study and direct observation. The study also refers to some cases were chosen deliberately and treated as evidence by using a descriptive qualitative approach for developing an argument and conceptual framework accordingly. This research resulted in some information. First, governance innovation will provide multi-benefits, not only for the government but will involve a range of other institutions. Second, public policy is treated as a formal legal basis to keep programs planning and evaluation. That way this article is expected to contribute to the knowledge development of logical relationships among governance innovation and public policy in the different local contexts Indonesia from countries which often becomes a reference in managing public service innovation.

Governance innovation describes elements of the innovation process in government activities. Innovation needs to be well managed to show the results and benefits. Not only driven by using technology, innovation can be in activities that are considered new. This article aims to provide a comprehensive understanding of governance innovation in civil registration records in Indonesian local government. Using qualitative descriptive analysis to describe the characteristics and explore various possibilities of disruption and support factors. The results of the study claim that governance innovation affects providers, users, and recipient of innovation itself. Policy factors, leader's knowledge capacity, authority decentralization, and citizen participation affect governance innovation, also geographical constraints contribute to ineffective use of technology.

ABSTRACTThe control environment is a crucial object in the whole control activities carried out, thus without an effective control environment, internal control will not work effectively. The Inspectorate of Nagekeo Regency as an institution that assists the Regent in supervising the implementation of regional Government by conducting inspections, studies, evaluations, and other supervisory activities at other government institutions within the Scope of Government of Nagekeo Regency, have to have an adequate control environment in support of effective internal control activities. The used object of research in this study is the control environment built by the Regency Inspectorate Employees who taken by purposive sampling technique. This measure is used as a comparison in the control environment assessment category. This study uses a quantitative-descriptive technique with a field research approach at the Inspectorate of Nagekeo Regency. The variables of this study are the control environment sub-elements with eight variables which include the enforcement of integrity and ethical values, commitment to competence; Conducive leadership; Establishment of organizational structure as needed; Appropriate delegation of authority and responsibility; Formulation and implementation of sound human resource development policies; The realization of the role of an effective government internal control apparatus; and good working relationship with relevant Government Agencies. In general, the eight variables of the Nagekeo Inspectorate get a score of 2.25 with quite-adequate predicate. However, two of them that still get the inadequate predicate, including the Enforcement of Integrity and Ethics; Formulation and implementation of human resource development policies, need to get attention.