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All Journal Journal of Humanities and Social Studies Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INVEST : Jurnal Inovasi Bisnis dan Akuntansi JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) JEKP (Jurnal Ekonomi dan Keuangan Publik) Influence: International Journal of Science Review
Sinurat, Marja
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Government Culture in Public Services Based On Electronic Government in DKI Jakarta Province Suprapto, Suprapto; Hamdi, Muchlis; Nurdin, Nurliah; Sinurat, Marja
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3983

Abstract

The implementation of the E-Government system is also driven by a situation that requires the government to reduce waste in financing/expenditures, increase efficiency, meet community expectations, and facilitate economic development. The use of internet technology in government can reduce interactions and direct human-to-human transactions, especially between the state apparatus as service providers and the public as service recipients. Reducing face-to-face interactions means reducing the potential for abuse of authority, such as corrupt and collusive practices. The results of the study indicate that the Smart City program includes the application of E-Government in public services or an integrated citizen administration service system to improve service quality so that citizens can enjoy faster, easier service and the citizen data base can be maintained and updated on an ongoing basis. The Electronic-Based Government System is also included in the list of Regional Strategic Activities (KSD) in 2020. Regional Strategic Activities, hereinafter abbreviated as KSD, are activities that have a strategic nature and/or other activities that have a significant impact on meeting basic needs, accelerating economic growth, and increasing economic growth public welfare. The conclusion is that DKI Jakarta province still adheres to the bureaucratic paradigm (conventional culture). The orientation is still on production cost-efficiency so that service time is still limited to office hours, not yet 24 hours x 7 days. Process Organization still uses functional approach, departmentalization, and control hierarchy. The management principle is still oriented to rule and mandate so that staff and unit leaders do not dare to take a breakthrough for service improvement. This management principle is related to the leadership style which is still command and control so that the space for creativity and innovation becomes narrow. The communication developed has begun to adopt digital era communication by providing a number of communication channels, but it has not been directly connected to the service website. Service delivery for services handled only by PTSP has adopted ICT, but services that involve other OPDs, some of which are still under the conventional paradigm, require applicants to submit physical documents.
Efektivitas Penanganan Konflik Sosial Oleh Tim Terpadu Di Provinsi Dki Jakarta Anadirga, Cika Nurunnisa; Nurdin, Nurliah Nurdin; Sinurat, Marja
Jurnal Kajian Pemerintah: Journal of Government, Social and Politics Vol. 10 No. 2 (2024): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jkp.2024.vol10(1).17851

Abstract

ABSTRACT Social conflict is a physical feud that occurs between two or more groups of people that lasts for a certain timeand has a wide impact that results in social insecurity so as to disrupt national stability and development. To address the social conflict, the Integrated Social Conflict Handling Team was formed. The purpose of this research is to analyze the effectiveness of the Integrated Team in handling social conflicts in the DKI Jakarta Province and to identify bettersolutions for the team to effectively manage social conflicts. This research is a qualitativ descriptive research using data collection techniques in the form of interviews, observations and documentation as well as triangulation data processing.The effectiveness of handling social conflicts by integrated teams is analyzed using the theory of effectiveness according to Steers (2002: 209), namely organizational characteristics, environmental characteristics, worker characteristics and management practices.This research result concludes that the integrated team for handling social conflicts in DKI Jakarta has not been effective yet. This is due to bureaucratic and partial coordination and synergy within the integrated team.The better solution is for the integrated team to thoroughly examine the problem starting from its root cause, organize the integrated team operationally, and raise public awareness in avoiding social conflict triggers. The writer's suggestion is that the government needs to not only consider the actors in social conflicts, but also examine the underlying processes that have been driving these events, as they are the deeper reasons that need further investigation.
Regional Tax Management Optimization Model to Realize Regional Financial Independence in Pekanbaru City, Riau Province Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 1 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial independence of the Pekanbaru City area is based on the amount of the original regional income, especially the local tax revenue. The purpose of the research is to analyze the determination of regional tax targets with real potential, analyze the process of optimizing regional taxes for regional financial independence, and find a regional tax optimization model for regional financial independence in Pekanbaru City, Riau Province. The research used qualitative research with 12 units of analysis with 20 informants who were determined by purposive sampling. Secondary data collection using literature studies and primary data using interview techniques based on optimizing local tax management by observation. Data analysis uses descriptive analysis developed by triangulation of observers. The results of the study concluded that the determination of regional tax targets was carried out by expanding the revenue base by improving the database and assessment of local taxes determined based on the collection process and improving the supervision process, the application of sanctions to improve administrative efficiency and cooperation between agencies in Pekanbaru City, Riau Province, the process of optimizing local taxes is carried out by intensification and extension of tax subjects and objects to increase regional financial independence, and the regional tax optimization model is: Model Four Pillars of Optimization of Regional Tax Management in the context of financial independence based on intensification and extension, institutional and information system. It is recommended to increase the efficiency of tax administration and reduce collection costs through improving administrative procedures and increasing the efficiency of collecting each type of local tax as well as carrying out better tax planning by improving the coordination of related agencies within the regional government of Pekanbaru City, Riau Province.
PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DALAM MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN KATINGAN Sinurat, Marja; Simanjuntak, Tumpak H.; Pratama, Christian Anugrah
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 8 No 2 (2021): Vol 8 No. 2 (2021): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v8i2.2794

Abstract

Abstract MANAGEMENT OF RURAL AND URBAN LAND AND BUILDING TAX RECEIVABLE IN INCREASING REGIONAL INCOME IN THE KATINGAN REGENCYThe government has transferred the Rural and Urban Land and Building Tax (PBB-P2) from the central tax to a regional tax which aims to provide an additional source of regional original income (PAD) for regional development. This transition resulted in an increase in PBB-P2 receivables in the regions. The purpose of this study is to analyze how to manage receivables, analysis of factors that influence the increase and decrease of PBB-P2 receivables. The method used is a qualitative method with data collection techniques through interviews and documentation. The data were analyzed based on George R. Terry’s theory of management functions and the analysis of PBB-P2 receivables management basically had not been carried out properly so that there was an increase in receivables. This increase in debt occurs because there has not been an update of tax subject and object data and the lack of competence of the tax management apparatus as well as the low awareness of the public to pay taxes. Efforts were made by making a PBB-P2 data collection application in Katingan Regency Keywords: Accounts Receivable Management; Rural and Urban Land and Building Tax (PBB-P2); Increase in Regional Original Income (PAD). Abstrak Pemerintah telah mengalihkan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah yang bertujuan memberikan tambahan sumber pendapatan asli daerah (PAD) bagi pembangunan daerah. Peralihan tersebut menjadikan peningkatan piutang PBB-P2 di daerah. Tujuan penelitian ini adalah menganalisis cara mengelola piutang, analisis faktor yang mempengaruhi peningkatan dan pengurangan piutang PBB-P2. Metode yang digunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Data dianalisis berdasarkan teori fungsi manajemen George R. Terry dan analisa pengelolaan piutang PBB-P2 pada dasarnya belum terlaksana dengan baik sehingga terjadi peningkatan piutang. Peningkatan piutang tersebut terjadi karena belum dilakukan pembaharuan data subjek dan objek pajak dan kurangnya kompetensi aparatur pengelola pajak serta rendahnya kesadaran masyarakat untuk membaymembayar pajak. Upaya dilakukan dengan membuat aplikasi pendataan PBB-P2 di Kabupaten Katingan. Kata kunci: Pengelolaan Piutang; Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2); Peningkatan Pendapatan Asli Daerah (PAD).
KEMANDIRIAN KEUANGAN DAERAH KOTA PEKANBARU Sinurat, Marja; Sudrajat, Ihwan; Komedi, Komedi
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 10 No 2 (2023): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v10i2.3922

Abstract

Abstrak Analisis kemandirian keuangan daerah Kota Pekanbaru bertujuan untuk mengidentifikasi dan menganalisis berbagai faktor yang mempengaruhi kemandirian keuangan daerah melalui: struktur pendapatan daerah, belanja daerah, kebijakan perpajakan, sektor ekonomi potensial, dan upaya diversifikasi perekonomian Kota Pekanbaru. Kemandirian Keuangan Kota Pekanbaru meningkat dari tahun ke tahun yang ditujukkan dengan rasio kemandirian keuangan tahun 2020 sebesar 35,91% dengan kemampuan rendah dan pola hubungan konsultatif, tahun 2021 meningkat menjadi sebesar 41,42% walaupun masih dengan kemampuan rendah dan pola hubungan konsultatif, namun pada tahun 2022 meningkat hingga sebesar 52,64% dengan kemampuan sedang dan pola hubungan partisipatif. Hal ini menunjukkan bahwa kemandirian Kota Pekanbaru semakin lama semakin meningkat yang didukung dengan derajat desentralisasi sebesar 34,49% dengan mengubah kriteria dan rasio efektivitas pengelolaan keuangan sebesar 95,14%. Kata Kunci: Analisis Kemandirian, Kemandirian Keuangan, dan Keuangan Daerah Abstract An analysis of the regional financial independence at Pekanbaru City aims to identify and analyze various factors that affect regional financial independence through the regional income structure, regional expenditure, taxation policies, potential economic sectors, and diversifying efforts of the Pekanbaru City economy. The financial independence of Pekanbaru City increases year-on-year as indicated by the ratio financial independence from 2020 of 35.91% with low ability and consultative relationship patterns, while in 2021, that increase to 41.42% although still with low ability and consultative relationship patterns, but in 2022, increases to 52.64% with moderate ability and participatory relation patterns. The financial independence of Pekanbaru City increases from year to year as indicated by the ratio of financial independence in 2020 of 35.91% with low ability and consultative relationship patterns. In 2021, it increases to 41.42% although still with low ability and consultative relations patterns. In 2022, it will increase to 52.64% with moderate ability and participatory relationship patterns. As a result, the independence of Pekanbaru City is increasing which is supported by 34.49% by the degree of decentralization, by changing the criteria, and the effectiveness ratio of financial management of 95.14%. As a result, the independence of Pekanbaru City was growth supported by the degree of decentralization of 34.49% by changing the criteria and the ratio of financial management effectiveness of 95.14%. Keywords: Independence Analysis, Financial Independence, and Regional Financial
Optimalisasi Penerapan Sistem Informasi Pemerintahan Daerah Dalam Meningkatkan Kualitas Laporan Keuangan di Kabupaten Gianyar Wahyudi, Kadek Prawira; Johannes, Ayu Widowati; Sinurat, Marja; Romarina, Arina
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 11 No 1 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i1.4381

Abstract

ABSTRACT This research aims to determine the optimization of the implementation of the Regional Government Information System (SIPD) in improving the quality of regional government financial reports in increasing the use of SIPD so that it can improve the quality of regional government financial reporting in Gianyar Regency. This research design is qualitative research using descriptive methods. Data collection techniques use three methods, namely observation, interviews and documentation. The data that has been collected is analyzed according to the Miles and Huberman analysis model, which includes data reduction techniques, data presentation, and drawing conclusions. The theoretical basis that researchers use in this research is to use the theory according to DeLone and McLean with six key elements. System quality, information quality, service quality, intensity of use, user satisfaction and net benefits. Keywords: Information System, Report Quality, Regional Government Financial Reports ABSTRAK Penelitian ini bertujuan untuk mengetahui optimalisasi penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam meningkatkan kualitas laporan keuangan pemerintah daerah dalam meningkatkan pemanfaatan SIPD sehingga dapat meningkatkan kualitas pelaporan keuangan pemerintah daerah di Kabupaten Gianyar. Desain penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data menggunakan tiga cara yaitu observasi, wawancara, dan dokumentasi. Data-data yang telah terkumpul dianalisis sesuai model analisis Miles dan Huberman, yang mencakup teknik reduksi data, penyajian data, dan pengambilan kesimpulan. Landasan teori yang peneliti gunakan dalam penelitian ini adalah dengan menggunakan teori menurut DeLone dan McLean dengan enam elemen kunci. Kualitas sistem (system quality), kualitas informasi (information quality), kualitas layanan (service quality), intensitas penggunaan (intention to use), kepuasan pengguna (user satisfaction), serta manfaat bersih (benefit). Kata Kunci: Sistem Informasi, Kualitas Laporan, Laporan Keuangan Pemerintah Daerah
Reinforcing Capital Expenditures And Regional Revenues For Improving Regional Financial Performance In Kampar Regency Abdi, Syahrial; Akbar, Bahrullah; Maryani, Dedeh; Sinurat, Marja; Anggaredho, Panji Patra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 1 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9513

Abstract

This study aims to find out how reinforcing capital expenditures and regional revenues can improve regional financial performance in Kampar Regency. Sources of data for this study encompass primary data which includes in-depth interviews with informants and secondary data which includes all documentation relevant to this study such as laws and regulations, articles, reports, etc. The observation period in this study was from 2017-2020 which encompasses three main variables. First, the regional financial performance variable, which is including 4 dimensions: (1) the level of regional financial independence, (2) the level of financial dependence, (3) the degree of decentralization, and (4) the effectiveness of Local Own-source Revenue. Second, the capital expenditures variable is including 1-dimension, fixed asset spending. Third, the regional revenues variable is including to 1 dimension, the regional revenues component. The results of this study are that: (1) the regional financial performance variable in Kampar Regency has a very low level of regional independence, a very high financial dependency, a very low degree of decentralization and a high level of Local Own-source Revenue effectiveness. (2) In the capital expenditures variable, the allocation of capital expenditure to the realization of regional expenditure is still not optimal, with the largest allocation of the construction of roads, irrigation, and networks that are useful for stimulating the economy. Meanwhile. in the aspect of maintaining its assets, the costs set aside are inadequate. (3) Then on the regional revenues variable, the average regional revenues component of Kampar Regency contains (a) Local Own source Revenue (11.03%) which is dominated by contributions from local taxes. (b) Transfer revenue (85.37%) which is dominated by contributions from central government transfers – balancing funds. (c) Other revenue (3.61%). For improving regional financial performance, we propose to carry out a reengineering by reinforcing capital expenditures and regional revenues.
The Effectiveness of Market Management In Increasing Customer Satisfaction at Pondok Labu Market In Pondok Labu Kelahan Cilandak Sub-District Jakarta Selatan Nurdiyanti, Nurdiyanti; Mulyati, Deti; Sinurat, Marja
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.535

Abstract

The writing of this thesis aims to find out how the actual process and conditions of market structuring activities at PD Pasar Jaya Pasar Pondok Labu, where Pondok Labu market conditions are less conducive and irregular with less organized conditions in the Pondok Labu market area which causes Pondok Labu Market conditions disturbed. With the rearrangement based on the lack of previous implementation, it can reduce and even eliminate the negative impacts that arise due to unfavorable and irregular market conditions, as well as re-functioning of the facilities and infrastructure around the Pondok Labu Market so that it can be used and functioned as it should. Research method used is descriptive method using a qualitative analysis approach, and this research was carried out on the implementation of market structuring in this case Cilandak Sub-district. Pondok Labu Market management research uses the concept of goal approach, systems perspective and individual behavior in the organization. Based on the results of the study, the market arrangement in Pondok Labu Market, Pondok Labu Sub-District, Cilandak Sub-District runs smoothly and effectively where the arrangement follows the objectives and objectives of the arrangement, although there are some obstacles and constraints. This obstacle can be overcome by the coordination of various related agencies in the Pondok Labu market structuring activities so that the infrastructure in the Pondok Labu market area can function properly he Government in this case Cilandak Subdistrict accelerates the provision of places / locations and revitalizes adequate locations for street vendors so that they do not return to facilities and infrastructures and provide socialization and appeals to the new traders who occupy the infrastructure that has been trimmed so as not to occur violation.
Implementation of Local Government Performance Accountability System (SAKIP) in Asmat District Government Pamungkas, Raka; Sinurat, Marja; Ernawati, Dyah Poespita
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.536

Abstract

The purpose of this study is to know and analyze 1) Knowing and understanding the process and causes of the non-optimal implementation of SAKIP in the Asmat Regency Government, 2) Knowing and understanding what factors affect the optimal implementation of SAKIP in the Asmat Regency Government. 3) Knowing and understanding the implementation of SAKIP in the Asmat Regency Government. The research method uses a qualitative approach, data collection techniques are observation, interviews, and documentation. The results of this research are: 1) The implementation of SAKIP in the Asmat Regency Government is good, which shows that the level of effectiveness and efficiency of budget use is quite good when compared to its performance achievements, 2) Supporting factors: the development of a culture of bureaucratic performance and the implementation of results-oriented governance in the Asmat Regency Government has begun to run well, 3) the leaders are directly involved in providing direction to the lower ranks in the process of planning and evaluating performance and budget, both annual and medium-term.
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Gita, Inrawaty; Akbar, Bahrullah; Sinurat, Marja; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
Co-Authors Abdi, Syahrial Anadirga, Cika Nurunnisa Arina Romarina, Arina Bahrullah Akbar Gita, Inrawaty Johannes, Ayu Widowati Komedi, Komedi Kurniawan, Alek Maryani, Dedeh Meltarini Muchlis Hamdi Mulyati, Deti Nurdin, Nurliah Nurdin Nurdiyanti, Nurdiyanti Nurliah Nurdin Pamungkas, Raka Panji Patra Anggaredho, Panji Patra Pratama, Christian Anugrah Simanjuntak, Tumpak H. Sudrajat, Ihwan Suprapto Suprapto Wahyudi, Kadek Prawira