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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Journal of Law, Poliitic and Humanities
Adiwarman Adiwarman
University of Indonesia
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Evaluation of Personnel Policies in Public Service Agencies After the Implementation of Law Number 20 of 2023 Concerning State Civil Apparatus Ageng Kerta Perwira; Adiwarman Adiwarman
Journal of Law, Politic and Humanities Vol. 6 No. 4 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i4.3280

Abstract

This study evaluates the implementation of Law Number 20 of 2023 concerning the State Civil Apparatus and its impact on the flexibility of human resources management in Public Service Agencies in Indonesia. Using descriptive content analysis with Dunn's policy evaluation framework, this study highlights the conflict between national bureaucratic standardization and the dynamic operational needs of Public Service Agencies. The analysis indicates that this policy is ineffective and inadequate because it threatens the continuity of specialist services; 16.93% of Public Service Agencies employees are non-State Civil Apparatus, with the figure reaching 40.51% for specialist doctors in the health sector. In terms of efficiency and responsiveness, the ban on recruiting non-State Civil Apparatus personnel hinders Public Service Agencies agility in responding to market needs and increases bureaucratic burdens. An evaluation of equity and appropriateness concludes that a one-size-fits-all approach risks reducing the quality of public services and international competitiveness, as evidenced by the decline in Maturity Rating scores for several Public Service Agencies sub-clusters. This study recommends the need for derivative regulations that provide discretion for Public Service Agencies to manage professional staff independently in order to harmonize regulatory integrity with service flexibility.
Financial Performance Analysis of the Public Service Agency of Jakarta State Polytechnic Eka Prasetiawati; Adiwarman Adiwarman
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8392

Abstract

This study aims to analyze the financial performance of the Public Service Agency (Badan Layanan Umum/BLU) of Politeknik Negeri Jakarta (PNJ) during the period 2021 to 2024 using the financial perspective of the Balanced Scorecard (BSC) framework. A descriptive quantitative method was employed, with data sourced from secondary numerical records of PNJ's BLU financial reports. The analysis covered four main indicators: (1) liquidity, measured by the current ratio and cash optimization ratio; (2) efficiency, measured by the Operational Revenue to Operational Expense (POBO) ratio; (3) effectiveness, measured by return on assets and return on equity; and (4) financial independence, measured by the dependency ratio on State Budget (APBN) allocations. Results indicate a dynamic financial performance trajectory: 2021 recorded the lowest point with operational deficit and high APBN dependency, followed by significant recovery in 2022 continuing through 2024. The current ratio improved from 3.31 (2021) to 8.86 (2024), the independence ratio grew from 46.87% to 56.65%, while the POBO ratio, although declining from its peak of 158.80 (2022), remained above 100 at 102.90 (2024). This study concludes that BLU PNJ is in a sufficiently healthy financial condition but in a consolidation phase, with key challenges being declining profitability and the need for more productive asset optimization.
Co-Authors Ageng Kerta Perwira Eka Prasetiawati