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
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.
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.
AbstractThe main problem in this study is the factor that causes the perpetration of traffic violations and the role of political forces in improving traffic awareness in the past. The approach used in this study is descriptive qualitative research which is a research procedure that produces written or verbal words from people or behavior observed during this research. Provide an overview and explanation based on data and information about traffic violations. The research basis used is a phenomenological approach, because it prioritizes the aspects of face-to-face interviews with several informants to get a holistic, true and profound picture in various perspectives and situations, meaning that they do not ignore the subject. adolescents are influenced by a) young age who are still unstable in making decisions, b) factors of lack of attention of parents who are the main factors of personal formation of a teenager, c) environmental factors that are the most or dominant in socializing with their surroundings, d) factors awareness in behaving in society e) as well as high emotional factors in taking a decision without any knowledge about it so that the changes that occur in accordance with the desire. Therefore, the police strategy is to increase the awareness of youth traffic discipline, such as a) socialization of the traffic law, b) procurement of community services by community development units c) Satlantas operations in handling traffic violations. Keywords: Youth, Change and Police Institutions
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.
This paper aims at promoting prospective Intellectual Property (IP) securitization as a feasible mode of financing creative industries demanding instant capital to operate, develop products and promote market expansion. The proposed approach is dedicated to accelerate new financial sources of support to strengthen and develop creativity and productivity in the creative industries. The current paper introduces a new legal institution which is not regulated yet under Indonesia's positive laws. It shows how creative companies might use the institution to gain direct and indirect benefits. It is acknowledged that this proposal may spark challenges at the doctrinal, normative and practical levels. At the doctrinal level, the potential for challenge refers to the philosophical issue related to exclusive rights doctrine. At the normative level, the challenges are caused by the absence of regulation concerning IP securitization in Indonesia influencing the validity and viability of IP securitization transactions. At the practical level, this proposal may not guarantee the certainty of IP valuation as a unique asset involving complex procedures, interdisciplinary laws, profesionals and so forth. In order to overcome the doctrinal challenge, this paper offers relevant principles which may function to balance the acceleration of IP securitization as a new financing mechanism for creativity and prevent unrestricted exploitation of IP exclusive rights. For addressing any normative and practical challenges, this work promotes the need for government involvement in developing and promoting IP securitization by providing economic and legal frameworks, started by enactment of IP securitization regulation and the establishment of infrastructures for IP securitization
Arbitrators have very important role in the process of dispute settlement through arbitral institusion. Therefore, Act number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution regulates the procedure of the appointment of an arbitrators in case of dispute among the parties. The Chairman of District Court is given the authority by the act to resolve the disputes on the appointment of arbitrators, both disputes in as ad hoc arbitration and institusional arbitration. Nonetheles, it is qustionable and the aothority on the settlement of disputes concerning the appointment aof the arbitrators given by the act to the Chairman of district court. Its is also because the spirit which is expented to be built from the disputes settlement is the late process as a result of the procedural and administrative factors can be avoided. Besides, is the authority in accordance with the principle of simple, quick and inexpensie trial. It wil not become simple because the forum must be moved. It will not become quick because it still take time to settle it and it will requires costs for the trial at the court. In addition to, the Chairman of District Court should have the certain criteria in appointing arbitrators because the requirements stipulated in Article 2 or Act Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution is not clear on what kind of persons are considered as experts in their field and who has the authority to evaluate that someone is expert in his/her field.