Jurnal Ekonomi dan Bisnis. Vol. 17, No. 1, April 2014, p. 51 - 78 ; Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that the Provincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems; (2) lack of financial management guidance and supervision
One of the characteristics of Indonesian democracy is a mechanism in decision-making through a forum of discussion. The village, that stands as the lowest unit of the governance system, is also required to hold the meeting called Musyawarah Desa (village meeting). The meeting is organized following the standard and provisions in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting (Pedoman Tata Tertib dan Mekanis-me Pengambilan Keputusan Musyawarah Desa). This writing is based on the information on the capability of the village government in organizing the effective village meeting. The effectiveness of village meeting can be indicated by the elements of society that are involved in the meeting, the preparation of the meeting, procedures of organizing the village meeting and the mechanism of the meeting, which are all mentioned in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting. This research uses qualitative methods. The result shows that the village meeting has been organized effectively, in which all aspects required in the regulation has been followed. Despite being effective, six factors obstruct the process, which the village administration have to be solved to get more quality meeting.
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Modrenisasi Sistem administrasi perpajakan dari aspek struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Cibitung Bekasi dengan mengambil 100 sampel dari wajib pajak pribadi, dengan menyebarkan kuesioner sebagai data primer. Teknik penentuan sampel dalam penelitian ini diambil secara Random Sampling. Metode analisis yang digunakan adalah regresi linear berganda menggunakan alat bantu SPSS 23.00. Hasil penelitian berdasarkan uji t statistik menunjukkan bahwa struktur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Prosedur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Strategi organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Dan budaya organisasi tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Secara simultan struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hasil koefisien determinasi determinasi menunjukkan bahwa nilai R Square Adjusted (R) adalah sebesar 0.619. Hal ini berarti bahwa pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak adalah sebesar 61.9% dan sisanya 38.1% (100% - 61.9% = 38.1%) dipengaruhi oleh faktor-faktor lain. Berarti penelitian ini dapat disimpulkan bahwa terdapat pengaruh positif antara reformasi administrasi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Modrenisasi, Struktur, Prosedur, Strategi, Budaya,Kepatuhan) Abstract: This research purpose to analyze the effect of applying the tax administration system modification from aspects of organizational structure, organizational procedures, organizational strategy, and organizational culture to taxpayer compliance. This research was conducted at Tax Office (KPP) Cibitung Bekasi by distributing questioners to 100 samples from individual taxpayers. Samples determination technique used in this research was random sampling method. Analysis method used was double linear regression using SPSS 23.00 tool. The research result based on statistic t test shows that organization structure has significant influence to the taxpayer compliance. Organization procedure has significant influence to the taxpayer compliance. Organization strategy had significant influence to the taxpayer compliance. Organization culture has no significant influence to the taxpayer compliance. Simultaneously shows that organization structure, procedure, strategy, and culture have significant influence to the taxpayer compliance. Determinant coefficient shows that R Square Adjusted (R) value is 0.619. It means that the influence of organization structure, procedure, strategy, and culture, to the taxpayer compliance is 61.9%, and the remaining 38.1% (100%-61.9%=38.1%) is influenced by other factors. It means that It can be concluded from this research, that there is a positive influence between tax administration reform to the taxpayer compliance. Keywords: Structure, procedure, strategy, culture, and compliance
This reseach aims to analyse the implementation of the entertainment tax-voting system in Cirebon. method using descriptive analysis. The subject of the Sub-Division head of indigenous revenue, the regional field staff of indigenous revenue, the budget agency, the Regional Representative Council of Cirebon. The result of data obtained that the voting mechanism is initiated from registration and logging, determination, depositing, accounting and reporting as well as billing tax collection conducted by the financial agency of the city of Cirebon in accordance with the prevailing regulations, as well as the procedure of objection and appeal, correction, cancellation, reduction of provisions, elimination or reduction of administrative sanctions and refund of overpaid entertainment tax . ; Key words: Tax Voting system Entertainment.
Law Number 7 of 2017 concerning on General Elections now has given strong authority to the Election Supervisory Agency (Bawaslu). The Election Supervisory Agency now does not only become a recommendation institution as stated in the previous Election law. Now the Election Supervisory Agency is the executor agency or case breaker. This was stated expressly in the formulation of Article 461 paragraph (1) of Law No.7 / 2017, that the Election Supervisory Agency, Provincial Election Supervisory Agency, Regency Election Supervisory Agency receive, examine, review, and decide election administration violations. Then paragraph 6 states that the decision of the Election Supervisory Agency, Provincial Election Supervisory Agency, Regency Election Supervisory Agency is to resolve election administration violations in the form of: first, administrative improvements to systems, procedures, or mechanisms in accordance with the provisions of the legislation; second, written warning; third, dissociate of certain stages in organizing elections; and fourth, other administrative sanctions in accordance with the provisions of the law. Based on that, this paper seeks to provide an analysis of the Election Supervisory Agency as an Election Supervisory Institution on the one hand, and as a judicial institution on the other side. The reason is that the Election Supervisory Agency now has a judicial function in implementing its authority, so that the procedure for resolving cases of election administration violations carried out in the Election Supervisory Agency is also in accordance with the judicial model of judicial institution in general. This paper also tries to confirm the performance of the Election Supervisory Agency as an institution that no longer needs to depend on the commitment of other institutions such as the KPU, the Police, and the prosecutor. Law No. 7/2017 has made the Election Supervisory Agency as the "real" supervisory institution. That is, the Election Supervisory Agency should be an institution that has an important role in realizing the implementation of the legitimate election system.
Civil Service dispute is a dispute/dispute arising as a result of the stipulation of a State Administrative Decision in the field of personnel by the Authorized Body or Official regarding the position, obligation, right and guidance of Civil Servants. While Administrative Efforts is a procedure that can be taken by Civil Servants who are not satisfied with disciplinary punishment imposed on him in the form of objection or administrative appeal. The objection itself is an administrative effort that can be taken by the Disgruntled Civil Servant against disciplinary punishment imposed by the competent authority to punish the superior officer in charge of punishment. For Administrative Appeals alone it is an administrative undertaking that a disgruntled Civil Servant may take with respect to disciplinary punishment in the form of dismissal with respect not on his own request or dismissal with respect as a Civil Servant imposed by a punitive authority to the Employment Advisory Board
This study aims to determine the optimization of the implementation of mediation in the Gorontalo Religious Court. This research is a field research with data collection methods in the form of observations, interviews and documentation. Data's were analyzed using qualitative descriptive. The results of the study found that the implementation of mediation in the Gorontalo Religious Court was not yet fully optimal. Based on the cases decided by the Gorontalo Religious Court in 2016 totaling 1524 and entering the mediation process as many as 87 cases and only 1 case that was successfully mediated (0.1%). Factor failure of the mediation process because the mediation room facilities are still not efficient enough, because the parties to queue, even some mediator judges carry out mediation in the judge's room itself, there is no certified mediator as explained in the Minister of Religion Regulation (PERMA) Number 1 of 2016 about Procedure for Mediation at Court.
This study aims to determine the implementation of the policy of an integrative child social welfare center in Jombang Regency. The research method used is a qualitative descriptive method using George Charles Edward's theory of policy implementation, which consists of several variables that affect the success of a policy implementation, including communication, resource sources, disposition, and the structure of the brokerage. The result that Dieh found in this research is that the implementation is less than optimal. In the aspect of communication, socialization has not been carried out to the community and the communication that has been carried out has not been optimally carried out to internal implementers. In the aspect of resources, it was found that there was a lack of staff resources. In the aspect of disposition, it was found that the understanding of implementers regarding policies was not the same. And in the aspect of the bureaucratic structure, it was found that the Standard Operating Procedure (SOP) has not been resolved as a policy implementation guideline.
Based on the gubernatorial elections of Bangka Belitung Islands Province in 2007,2012, and 2017 that it has some primordial aspects played a role running local democratic mechanism. Due to the aspects it is important to track people choice trend which is related to primordial sentiment concideration in choosing their political interests. This paper also discussed about voters responses in determining their political interests based on primordial sentiment aspects in gubernatorial election 2017. This research used public opinion survey where the respondents was selected randomly with multistage random sampling procedure. Data was analyzed using statistic descriptive analysis method by showing frequency graphic to explain localized sentimental dynamics in Bangka Belitung. The research showed that the primordial sentiment trend has still become concideration and it is around 65,5% of voters in Bangka Belitung choosed by concidering the primordial sentiment. The comparison between voters in Bangka and in Belitung can be concluded that voters in Belitung are more sentiment in concidering their political candidates which tend to vote local man than voters in Bangka. Keywords: Election, Primordial
This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .
AbstractBuilding a city area is similar in building a family. In the community, a family is the basic level and the smallest component of the region. Character of the head of the family greatly affects the cha-racter of a family, just as the same as the character of the leader to his or her community. This con-dition could be as the same as a condition to a region. A leader's character in a community or re-gion will greatly influence in executing the process of a power and running the procedure of the go-vernance. Governance has three components, such as public governance for government institu-tions, corporate governance for private and civil society (community). To achieve good governance condition, the new developments have to build for all of the components. The good governance's goal is to achieve a balance condition among all of the components. Everyone should know what has been doing among them and understand the differences among them. Through that process, ho-pefully the consensus and the synergy will grow among them. Keywords: Leader, Power, Community
The mining divestment policy has 3 main key components. First, how much is thedivestment amount. Second, who can buy divested shares. Third, how much is the saleprice of the divested shares. The first element, the divestment requires that everyforeign-owned mining company divest a portion of the increased shares to thegovernment, BUMN or national private sector. (Government Regulation Number 1of 2017, concerning Amendments to Government Regulation Number 23 of 2010,concerning the Implementation of Mineral and Coal Mining Business Activities).The second element, regarding the divestment rules, determines who can buy(Permen ESDM No. 9 of 2017, concerning Procedures for Stock Divestment andMechanism for Determining the Price of Divestment Shares in Minerba MiningBusiness Activities).While the third element is the rule that determines the stock pricewhen it is sold, the share price offered to the Government is determined throughnegotiation. (Government Regulation No. 23 of 2010, concerning theImplementation of Mineral and Coal Mining Business Activities).Industrialdevelopments in the country are still difficult to do, including mining. According toArchandra Tahar, Deputy Minister of Energy and Mineral Resources (ESDM) thereare at least three factors inhibiting the development of the mining sector in Indonesia.These three factors are the problem of banking, technology and political interestrates.
This study aims to know the effect of local government's characteristics, which are the local government's administrative age, the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues, on the compliance of local government investment disclosures and compare the compliance of local government investments disclosures between local governments in Java and Sumatera. The sampling method used is purposive sampling. The study sample consists of 102 district/city governments that report the Local Government Financial Statements for Fiscal Year 2013 and have been audited by the Indonesia's Supreme Audit Board in 2014. This study uses multiple regression analysis and t-test procedure and also does the classical assumptions test including normality, autocorrelation, heteroscedasticity, and multicollinearity test using Statistical Package for the Social Sciences (SPSS). The results show that the local government's administrative age has significant effect on the disclosure of local government investments, while the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues have no significant effect on the disclosure of local government investments. Keywords: local government investment disclosures, local government financial statements, organizational theory, characteristics of an organization.
Elections as a form of community participation must be carried out following the procedures set out in the law. One of them is in the Regional Head Election. The impact of the Covid-19 pandemic stated that the election could not be held considering that the virus outbreak was increasing every year. The assumption that the Regional Head Elections in 2022 and 2023 have been postponed has given special attention to all the pros and cons elements. The impact of the postponement of the 2022 and 2023 Regional Head Elections will happen to the KPU as the election organizer, and the complexity of the problems in the 2019 Election will repeat itself. The purpose of this study is to find the cause of the government abolishing the 2022 and 2023 Regional Head Elections in real terms by looking at the context that occurred in the simultaneous elections in 2019. This study uses qualitative descriptive methods and data collected using relevant journals, news, and also web. The theory used is an empirical political theory because it explains the predictions that will occur if the Regional Head Election is still held in 2024 by looking at the causes and effects. The analysis used is SOAR with research results in legitimacy and political parties. In legitimacy, there are regulations in the form of laws, while political parties are related to the strategies taken to win the Regional Head Election.
