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All Journal Inkubis: Jurnal Ekonomi dan Bisnis Journal of Business, Social and Technology Eduvest - Journal of Universal Studies
Desti Fitriani
Universitas Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences

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Institutional Pressures in IKPA Implementation at the Ministry of State Secretariat Aryanto Aji; Desti Fitriani
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52385

Abstract

This study offers a new perspective on the implementation of Budget Execution Performance Indicators (IKPA) at the Ministry of State Secretariat by applying institutional theory, specifically the concept of isomorphism and the strategic response framework, to analyze how organizational behavior is shaped by coercive, normative, and mimetic pressures. This study aims to examine the influence of these three pressures on the implementation of PER-5/PB/2024 and to identify strategic responses, behavioral dynamics, and obstacles faced in achieving performance targets. Using a qualitative case study approach, data were obtained through semi-structured interviews, observations, and analysis of documents and secondary data drawn from sources such as OM-SPAN and documents related to budget implementation. The results show a dominance of coercive pressures that encourage compliance, weak normative pressures, and limited internal mimetic pressures. Key challenges include uncertain activity schedules, weak internal coordination, uneven human resource capacity, and limited leadership commitment. These dynamics result in symbolic compliance and performance distortions that undermine the substantive validity of IKPA scores
Accountability Mechanisms in Faith-Based Organizations: A Case Study of an Islamic Philanthropy Institution in Indonesia Desti Fitriani; Arika Tri Sugiharti
Journal of Business, Social and Technology Vol. 7 No. 2 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i2.597

Abstract

Background: Faith-based NGOs in Indonesia occupy a unique position at the intersection of religious obligation and public governance. While accountability research on NGOs has grown substantially, existing studies predominantly examine secular or general nonprofit contexts, leaving the accountability dynamics of values-based Islamic institutions underexplored. Objective: This study aims to identify the key stakeholders and evaluate the accountability mechanisms within philanthropic institutions. Methods: This study adopts a single case study design focusing on a faith-based organization engaged in Islamic philanthropy in Indonesia. Data were collected through semi-structured interviews, direct observation, and document analysis. The analysis was conducted using a thematic approach, complemented by the constant comparative method to identify patterns and variations in accountability practices. Results: The findings indicate that the organization has implemented five key accountability mechanisms: disclosure and reporting, performance evaluation, participation, self-regulation, and social audit. However, the implementation of these mechanisms remains suboptimal. Future research is recommended to undertake a comparative analysis across multiple NGOs to examine the relationship between accountability mechanisms and the level of public trust in philanthropic institutions in Indonesia. Conclusion: The upward-biased accountability structure identified in this study reflects a broader governance challenge in Indonesian faith-based NGOs, where regulatory and donor compliance pressures systematically crowd out participatory and reflective accountability to beneficiaries.
Beyond Profit: Institutional Entrepreneurship and Social Value Creation in Village-Owned Enterprises Desti Fitriani; Amirul Shah Md. Shahbudin
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.381

Abstract

Background: The sustainability of Village-Owned Enterprises (BUMDes) remains a challenge, with many still dependent on government support. Previous studies have focused mainly on success and failure factors, while limited attention has been given to how sustainable BUMDes develop over time. Objective: Drawing on the institutional entrepreneurship perspective, this study examines how a village head initiated organizational transformation and how such transformation contributed to the sustainability of a BUMDes in Indonesia. Methods: This qualitative single-case study examined a BUMDes in a rural tourism destination in eastern Indonesia, selected for its financial growth and community programmes. Data were collected through interviews with five key informants, field observations, and document analysis, then analysed thematically through coding, theme development, and source triangulation. Results: The findings reveal that organizational transformation began with the reframing of the BUMDes’ purpose, followed by the mobilization of community resources and the reconfiguration of governance practices that supported organizational growth. More importantly, the study finds that social value creation served as a critical mechanism linking institutional entrepreneurship and organizational sustainability. Through expanding financial inclusion, creating employment opportunities, supporting local entrepreneurship, and implementing community welfare initiatives, the transformed BUMDes generated benefits that strengthened community support and sustained organizational development over time. Conclusion: This study contributes to the literature by extending institutional entrepreneurship research beyond organizational change and highlighting the role of social value creation in sustaining community-based enterprises. The findings also provide practical insights for policymakers and village leaders seeking to strengthen the long-term sustainability of village enterprises.
Co-Authors Amirul Shah Md. Shahbudin Arika Tri Sugiharti Aryanto Aji