Articles
<![CDATA[Analisis Desain Kebijakan Alokasi Bantuan Dana Kelurahan Tahun 2019 ]]>
<![CDATA[Monica Faradila]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Jurnal Public Policy Vol 6, No 2 (2020): Mei-Oktober ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
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DOI: 10.35308/jpp.v6i2.1762
<![CDATA[Penelian ini membahas mengenai analisis desain kebijakan Dana Kelurahan di tahun 2019. Dana Kelurahan merupakan salah satu bentuk transfer dana dari Pemerintah Pusat ke Pemerintah Daerah untuk mendukung pembangunan infrastruktur dan pemberdayaan masyarakat Kelurahan. Metode penelitian yang digunakan dalam penelitian ini yaitu melalui pendekatan post positivist dengan jenis penelitian deskriptif serta teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Teori yang digunakan dalam penelitian ini adalah teori Policy Design oleh Birkland (2011) yang membagi menjadi lima elemen desain kebijakan. Hasil dari penelitian ini menujukkan desain kebijakan Dana Kelurahan Tahun 2019 tidak tepat. Hal ini terlihat dari tiga elemen diantaranya dapat dikatakan tidak sesuai dengan desain kebijakan Dana Kelurahan tahun 2019 mengingat sebagai sebuah alokasi transfer baru, kebijakan Dana Kelurahan tidak memiliki nomenklatur tersendiri sehingga menggunakan skema DAU Tambahan. Penggunaan nomenklatur tersebut dinilai tidak sesuai dengan karakteristik Dana Kelurahan yang bersifat khusus dan tidak memiliki formulasi perhitungan yang jelas.]]>
<![CDATA[Public Involvement in Budget Transparency in terms of Opportunities and Challenges ]]>
<![CDATA[Marini Mahyani Nasution]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Jurnal Administrasi Publik (Public Administration Journal) Vol. 12 No. 2 (2022): Jurnal Administrasi Publik (Public Administration Journal), December ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jap.v12i2.7704
<![CDATA[The purpose of the article related to public involvement in budget disclosure, known as participatory budgeting, shows more in terms of the opportunities and challenges faced by a decentralized country, where actors in it participate in making decisions through budgeting formulation. This issue is focused on budget transparency not only to encourage public involvement, but public involvement is very necessary for budget transparency. However, this public engagement has its challenges and benefits. This analysis is carried out through literature studies, journals, and related publications. The data were collected through SCOPUS a qualitative. This study concludes that there are several challenges that need to be considered in implementing public involvement in budgeting. Overly complex budgets and inadequate knowledge make this public disinterest a challenge. A conflict occurs when many groups with different interests take part in it. Public involvement is supported because it can increase tax revenue collection and satisfaction in public services and other benefits for social welfare. The results of this analysis will show several challenges and opportunities that use public involvement to be successful in budget formulation so that reforms in the budget can be carried out and can be used as a model for other regions and can become a system of reform in budgeting.]]>
<![CDATA[Analisis Reformasi Pendidikan dalam Mewujudkan Pemerataan Kualitas Pendidikan di Indonesia ]]>
<![CDATA[Mgs Ahmad Wahyudi]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Jurnal Administrasi Publik (Public Administration Journal) Vol. 9 No. 2 (2019): Jurnal Administrasi Publik (Public Administration Journal), December ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jap.v9i2.2921
<![CDATA[Education is one of the main focuses of all countries in developing the quality of Human Resources as a national development tool. Educational reforms are improved according to the times and changes in social, economic and political conditions. The purpose of this paper is to find out the bright spots of the implementation of the new zoning system applicable in Indonesian education by looking at various comparisons of other countries that have already applied. Some other writers still have pros and cons with the zoning system starting from the implementation, benefits, and even other things that affect the quality of education in Indonesia, namely the needs of teaching staff. In order to find a problem approach, the authors use theoretical references from Viennet and Pont. Data collection was collected from various education policy books, journals related to the zoning system, publications from the Ministry of Education and the Central Statistics Agency and then drawn conclusions as a result of the journal that was analyzed qualitatively. Developed countries have implemented a zoning system for schools to overcome conducive classrooms, but there are new problems facing developed countries today with zoning conditions. The implications of the developed countries' zoning system can be used as material for the evaluation of the Indonesian government to avoid the same thing. This paper concludes that equitable distribution of facilities and infrastructures as well as the quality of teachers and the needs of the number of teachers are important keys in implementing the zoning system to run as expected.]]>
<![CDATA[Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015 ]]>
<![CDATA[Achmad Lutfi]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2021.008.01.06
<![CDATA[ABSTRACTThis article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government. ABSTRAKArtikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.]]>
<![CDATA[Kebijakan Alih Kelola Urusan Pendidikan Menengah: SWOT Analysis di Sekolah Menengah Atas di Sulawesi Selatan ]]>
<![CDATA[Wilda Shaliha Eris]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ PERSPEKTIF Vol. 12 No. 3 (2023): PERSPEKTIF, July ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/perspektif.v12i3.9646
<![CDATA[This article aims to analyze the implementation of the policy of transferring the management of secondary education affairs (SMA) in South Sulawesi, Indonesia. Several policies have changed after the change from Law No 32/2004 on Regional Government to Law No 23/2014 on Regional Government. The problem focuses on the management of secondary education, which has experienced a shift in responsibility from district/city governments to the provincial government. To solve the existing problems, this article uses SWOT Analysis which contains an explanation of the views of secondary school teachers in South Sulawesi regarding the High School Management Transfer Policy with descriptive quantitative research methods to obtain accurate and clear data. The questionnaire was distributed online to 60 respondents who work as SMA/SMK teachers spread across South Sulawesi. SWOT analysis is based on the IFAS (Internal Factors Strategic) matrix to explain the analysis related to the weaknesses and strengths of the management transfer policy, and the EFAS (External Factors Strategic) matrix to explain the opportunities and threats of the management transfer policy. This study concludes that the policy of transferring management of secondary school education affairs using SWOT Analysis can run and achieve its goals and by optimizing in utilizing the opportunities it has.]]>
<![CDATA[Regulatory Review on Policy of Special Allocation Fund for Road Sector in 2015-2019 ]]>
<![CDATA[Naufal Azaki]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Jurnal Public Policy Vol 9, No 2 (2023): April ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
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DOI: 10.35308/jpp.v9i2.6976
<![CDATA[Regulation is one of the critical instruments for implementing a policy. State regulations function at least to provide legal certainty, guidelines/instructions, frameworks, and limitations of program/policy implementation. The special allocation fund is an intergovernmental transfer for financing road infrastructure under the local government authority and aligned with national priorities. This study aims to analyze the regulatory framework that governs the implementation of this capital grant for the road sector by taking the 2015-2019 timeframe. The research is qualitative and uses a normative juridical method through a statute approach using primary material in the form of laws and regulations related to the 2015-2019 capital grants for the road sector. The results showed several regulatory incompleteness, discrepancies in content both horizontally and vertically, and weaknesses in legal blanket for monitoring and evaluation. This study recommends strengthening the harmonization of regulations to ensure no inconsistencies or contradictions. Furthermore, the study also emphasizes the importance of conducting regulatory review considering that the long-term development planning (RPJPN) of 2025-2045 is being drafted so that such precedents of disharmonization do not occur anymore.]]>
<![CDATA[Collaborative Governance In The Development of Malapari Plants as Biodiesel Feedstock (Analysis of Collaborative Governance Readiness) ]]>
<![CDATA[Mia Hestiana]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities ]]>
Publisher : <![CDATA[Pelopor Publikasi Akademika ]]>
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DOI: 10.59888/ajosh.v2i5.241
<![CDATA[The role of coal in energy supply is in line with the increasing demand for power plant construction in several regions driven by economic growth and income. The purpose of this study is to determine collaborative governance in the development of malapari plants as biodiesel feedstock. This research uses qualitative research to understand social phenomena with a normative legal approach that prioritizes literature studies, data collection activities from various literature both from libraries and other places. The results obtained are education and training to farmers on sustainable agricultural practices and natural resource management is also a precondition that must be done. This knowledge can help farmers adopt practices that support the sustainable growth of malapari plants. Effective pest and disease management strategies are needed to protect malapari plants from attacks that can reduce crop yields. The conclusion of this study is that training and education programs need to be expanded to increase farmers' understanding of sustainable agricultural practices, processing technology, and agrofuel management. This can help improve the quality and quantity of malapari crop yields. Socialization to the community regarding the benefits of developing malapari plants as biofuels and their positive impacts on the environment needs to be strengthened. Public acceptance is considered to be able to support the growth of this industry.]]>
<![CDATA[Innovation in Complaints about Targeted Electricity Subsidy Participation in the Context of Improving Public Services ]]>
<![CDATA[Elisabet Yakoba]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Journal La Sociale Vol. 4 No. 4 (2023): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v4i4.880
<![CDATA[In order to improve the quality of public services, one of the efforts made by the government is to make a new breakthrough through the targeted electricity subsidy complaint application (PEDULI). This research aims to analyze innovations in improving public services using the mobile-based PEDULI application. This research uses 5 (five) innovation indicators according to Rogers, namely relative advantage, compatibility, complexity, triability, and observability which are used to analyze improvements in public services, in this case the targeted electricity subsidy complaint service through the mobile-based PEDULI application. This research uses post-positivism methods which are carried out using data collection techniques using in-depth interviews, observation and documentation studies. Based on the research, the results show that in mobile-based public service innovation complaints about targeted electricity subsidies (PEDULI) have experienced a good increase and have met the public's need to make complaints regarding targeted electricity subsidy membership.]]>
<![CDATA[Collaborative Governance In The Development of Malapari Plants as Biodiesel Feedstock (Analysis of Collaborative Governance Readiness) ]]>
<![CDATA[Mia Hestiana]]>;
<![CDATA[Achmad Lutfi]]>
<![CDATA[ Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities ]]>
Publisher : <![CDATA[Pelopor Publikasi Akademika ]]>
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DOI: 10.59888/ajosh.v2i5.241
<![CDATA[The role of coal in energy supply is in line with the increasing demand for power plant construction in several regions driven by economic growth and income. The purpose of this study is to determine collaborative governance in the development of malapari plants as biodiesel feedstock. This research uses qualitative research to understand social phenomena with a normative legal approach that prioritizes literature studies, data collection activities from various literature both from libraries and other places. The results obtained are education and training to farmers on sustainable agricultural practices and natural resource management is also a precondition that must be done. This knowledge can help farmers adopt practices that support the sustainable growth of malapari plants. Effective pest and disease management strategies are needed to protect malapari plants from attacks that can reduce crop yields. The conclusion of this study is that training and education programs need to be expanded to increase farmers' understanding of sustainable agricultural practices, processing technology, and agrofuel management. This can help improve the quality and quantity of malapari crop yields. Socialization to the community regarding the benefits of developing malapari plants as biofuels and their positive impacts on the environment needs to be strengthened. Public acceptance is considered to be able to support the growth of this industry.]]>
