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All Journal Dia: Jurnal Administrasi Publik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Golden Ratio of Human Resource Management
Laode Rudita
Universitas Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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EVALUATION OF HAJJ FUND MANAGEMENT IN INDONESIA Muhammad Iqbal Jafar; Laode Rudita
DIA: Jurnal Administrasi Publik Vol. 24 No. 1 (2026): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

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Abstract

Hajj fund management in Indonesia is crucial for sustainable Hajj financing and for improving Hajj service quality for pilgrims. This article aims to strengthen policy evaluation and evaluation planning for Hajj fund management by placing accountability at the center of public governance. A persistent problem is how investment returns and investment risk management translate into fair, transparent, and efficient financing outcomes. Using a conceptual literature review and policy document analysis, the study designs an evaluation plan for Badan Pengelola Keuangan Haji. The approach follows the Evaluation Planning and Implementation Cycle model and structures an evaluation planning matrix. The results show that process and implementation evaluation is the most actionable entry point for improving Hajj fund governance. Priority evaluation domains include investment policy, portfolio performance, and risk controls; allocation rules between program costs, benefit returns, and reserves; transparency, disclosure, and public reporting; stakeholder participation, grievance handling, and service responsiveness; compliance with Islamic finance principles; procurement integrity and operational efficiency; and coordination among supervisory, audit, and regulatory institutions. Recommended indicators combine financial returns, risk exposure, compliance, timeliness of reporting, and stakeholder satisfaction, using portfolio data, audited statements, and stakeholder feedback. The planning matrix links each question to data sources, analytic methods, and responsible actors, enabling timely feedback to improve processes and prevent misuse. It also clarifies trade offs between risk tolerance, returns, and affordability. Overall, systematic evaluation planning improves accountability, safeguards long term sustainability, and strengthens public trust in Hajj fund management Indonesia, while providing a practical roadmap for continuous service improvement.
Evaluasi Kebijakan Insentif Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Unit Pelayanan Pemungutan Pajak Daerah Wilayah Penjaringan Kota Administrasi Jakarta Utara Tahun 2023-2024 Rifa Khairunnisa Rosyaadah; Laode Rudita
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 8 No. 1 (2026): Ministrate
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v8i1.56371

Abstract

Kebijakan insentif PBB-P2 di Unit Pelayanan Pemungutan Pajak Daerah (UP3D) Wilayah Penjaringan Jakarta Utara belum optimal terhadap potensi penerimaan atas piutang PBB-P2 dan ketepatan atas manfaat insentif PBB-P2. Penelitian ini, bertujuan untuk mengevaluasi kebijakan insentif PBB-P2 di UP3D Wilayah Penjaringan, serta mendeskripsikan faktor yang mempengaruhinya. Metode penelitian menggunakan jenis penelitian kualitatif dengan paradigma post-positivist, bersumber dari data primer dan sekunder. Hasil penelitian menunjukkan bahwa dimensi efektivitas dinilai efektif mengurangi akumulasi piutang PBB-P2 untuk jangka pendek, dimensi efisiensi dinilai efisien terhadap penagihan dan hasil yang diperoleh dari pelunasan piutang PBB-P2 pada periode pemberlakuannya, dimensi kecukupan dinilai mampu memecahkan masalah piutang PBB-P2 melalui sistem online dan kanal pembayaran melalui perbankan maupun e-commerce, dimensi perataan dinilai mampu menjangkau sebagian besar wajib pajak untuk melunasi piutang PBB-P2 melalui penagihan dengan sistem elektronik, dimensi responsivitas dinilai responsif atas kepuasan berupa keringanan denda administrasi yang dirasakan oleh wajib pajak, dan dimensi ketepatan dinilai tepat sasaran dan tepat guna untuk meringankan beban ekonomi wajib pajak dan kepastian pelunasan piutang PBB-P2. Faktor yang mempengaruhi keberhasilan implementasi kebijakan insentif PBB-P2 untuk dievaluasi yaitu keterbasan jumlah petugas pajak dan penguatan jaringan internet yang handal serta penguatan keaktifan petugas pajak dan kehandalan sistem pelayanan pembayaran secara elektronik untuk melakukan pelunasan atas tunggakan pajak PBB-P2 di tahun-tahun sebelumnya. Sedangkan faktor yang mempengaruhi kegagalan untuk dievaluasi yaitu diperlukan instrumen kebijakan insentif yang dapat mendorong wajib pajak melunasi tunggakan PBB-P2 dengan Sensus Pajak dan pemetaan objek pajak sebagai sarana menyediakan data dan informasi dengan melakukan cleansing data piutang PBB-P2.
Analysis of Transformational Leadership in the Strategy for Developing Civil Servant Competence in National Institute of Public Administration Alisya Dwi Purwanti; Laode Rudita
Golden Ratio of Human Resource Management Vol. 6 No. 2 (2026): March - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v6i2.2228

Abstract

The leadership crisis amidst demands for transformational leadership in developing the competencies of state civil servants (ASN) presents a strategic challenge to fostering high-quality human resources in pursuit of Golden Indonesia 2045. This study aims to analyze the role of transformational leadership in addressing the transformation of civil servant competency development and formulating relevant strategies. This study uses a qualitative approach through a literature review, examining secondary data such as government regulations, official reports, and academic articles from 2020 to 2026 related to ASN leadership and competency development, analyzed using descriptive-qualitative analysis and thematic synthesis based on elements of transformational leadership. The results show that transformational leadership plays a significant role in driving organizational change through charismatic, inspirational, and adaptive traits, and that civil servant competency development is a strategic imperative that must be integrated with organizational goals. In addition, there are various challenges, such as the digital divide, resistance to change, low learning motivation, and lack of integration of learning systems. Therefore, effective strategies include developing an ASN learning ecosystem, implementing an ASN Corporate University, and strengthening the role of BPSDM as a driver of talent development and a knowledge center. This analysis demonstrates that civil servant competency is a key catalyst for sustainable bureaucratic reform. To foster a truly agile, adaptive, innovative, and results-oriented apparatus, the government must treat competency development not as an isolated administrative routine, but as an integrated, mandatory, and strategic investment. Transformational leadership strategies act as a key driver for dismantling institutional silos and accelerating bureaucratic reform. Therefore, learning organizations require a learning ecosystem and a civil service corporate university (ASN Corpu).
Co-Authors Alisya Dwi Purwanti Muhammad Iqbal Jafar Rifa Khairunnisa Rosyaadah