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All Journal Ilmu Administrasi Publik Syntax Literate: Jurnal Ilmiah Indonesia JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jurnal Ilmiah Akuntansi Kesatuan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Return : Study of Management, Economic and Bussines Eduvest - Journal of Universal Studies Asian Journal of Social and Humanities
Umanto, Umanto
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Effectiveness of Retail Government Bond Issuance Policy Through The Electronic System as an Instrument of State Budget Financing Yenny, Ita; Umanto, Umanto
Return : Study of Management, Economic and Bussines Vol. 2 No. 11 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i11.182

Abstract

Since 2006, the issuance of Indonesia’s retail government bonds, known as Surat Utang Negara (SUN) Ritel, has played an important role as an instrument in financing the budget deficit. This statement in line with the fluctuating budget deficit ratio due to the volatility in the global financial market, which necessitates the government’s adoption of effective, efficient, prudent, market-deepening, and innovative financing management strategies. With the advancement of digital technology, governance in financing management needs to adapt to the modernization of administrative system, among other changes, through an electronic system, spesifically the e-government platform. Consequently, the government has transitioned to issuing retail bonds online through an electronic system (e-Government Securities) within the domestic market. In light of this context, this study aims to analyze the effectiveness of the SUN Ritel issuance policy through an electronic system using the post positivism paradigm, employing interview data collection techniques and document studies. The authors utilize a theory for evaluating policy effectiveness based on five aspects: right policy, right implementation, right target, right environment, and right process. The results of the study demonstrate that the policy of issuing SUN Ritel electronically is conducted in an accountable and transparent manner, providing more effective services. Eventually, this policy exhibits improved effectiveness across all five aspects of the right policy.
Entertainment Tax in Indonesia and Its Comparison with Malaysia as an Opportunity for Policy Reforms: A Systematic Literature Review Tasya Yora Yolanda; Umanto, Umanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3285

Abstract

Entertainment tax is an important source of Local Revenue (PAD) in Indonesia, but its effectiveness as a regulatory and fiscal tool still faces various challenges, especially related to regional variations in collection and compliance levels. This study is a systematic literature review of articles published between 2020 and 2024, using a qualitative approach to analyze tax collection efficiency, classification changes, and the impact of the COVID-19 pandemic on entertainment tax revenues. The findings show that although entertainment tax contributes significantly to PAD, high rates often depress the profitability of the entertainment sector such as nightlife and recreation venues, thus affecting consumer behavior and encouraging tax evasion. Local governments also face limitations in supervision and law enforcement. A comparative study with Malaysia reveals that the implementation of transparency, consistent supervision, and strict sanctions can improve compliance and regulatory effectiveness. Therefore, policy reforms are needed that are able to balance fiscal objectives with the sustainability of the entertainment sector, through improving governance and adjusting tariff policies so as not to cause excessive burdens for business actors.
Strategy for Implementing Agile Governance in Creating an Integrity Zone in the Rindam XIV/Hasanuddin Unit Mimbarno, Aji; Umanto, Umanto
Asian Journal of Social and Humanities Vol. 2 No. 7 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i7.297

Abstract

This research aims to develop a strategy for implementing Agile Governance as an effective approach in realizing an Integrity Zone in the Rindam XIV/Hasanuddin Unit. The main focus of the research is to analyze how Agile Governance principles can be integrated in the context of military organizations. By using qualitative research methods, the research results show that the application of Agile Governance contributes to efforts to achieve the Integrity Zone in the Rindam XIV/Hasanuddin Unit. Nonetheless, some challenges emerged, such as resistance to cultural change and the need to cope with the complexity of military duties. Recommendations are given in the form of: strengthening training and socialization, improving communication between units, and optimizing organizational adaptability in facing change. Ultimately, this research is expected to provide valuable insights for stakeholders in the military sector and contribute to the understanding of the application of Agile Governance in the context of bureaucratic reform.
Apakah Kesuksesan Layanan Government-to-Employees Berhasil Menciptakan Nilai Publik? Kusudiandaru, Sandhi; Umanto, Umanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15897

Abstract

Banyak pemerintah di dunia, terutama di negara-negara berkembang, telah mulai mempraktekkan e-government. Namun, untuk negara berkembang, seperti Indonesia, diyakini masih belum jelas apakah praktik e-government telah menciptakan nilai publik, terutama dari perspektif organisasi dan lingkungan. Penelitian ini menggunakan teori kesuksesan sistem informasi Delone dan McLean (2003) yang telah diperbaharui oleh Wang dan Liao (2008) sebagai landasan teori untuk menentukan apakah kesuksesan e-government dapat menciptakan nilai publik dari sisi kinerja organisasi dan kelestarian lingkungan. Penelitian ini akan mengisi research gap pada penelitian sebelumnya mengenai penggunaan model penelitian secara lintas negara. Berdasarkan hasil analisis dengan menggunakan PLS- SEM dan teknik probability sampling, hasil penelitian menunjukkan bahwa, di Indonesia, pegawai pemerintah menganggap bahwa penggunaan sistem (use) e-government mampu menciptakan kelestarian lingkungan dan meningkatkan kinerja organisasi. Information quality, system quality, dan service quality memiliki hubungan yang signifikan dengan kepuasan pengguna (user satisfaction). System quality dan service quality memiliki hubungan yang signifikan dengan penggunaan (use). User satisfaction memiliki pengaruh positif terhadap kelestarian lingkungan. Kelestarian lingkungan memiliki pengaruh positif terhadap kinerja organisasi.
Co-Authors Andreo Wahyudi Atmoko Chandra Wijaya Fauziah, Rizki Ikasari, Novita Jamrizal, Jamrizal Kusudiandaru, Sandhi Mimbarno, Aji Pratama, Muhammad Agi Rusmawati, Triana Saiful Salim Sari, Maria Dika Puspita Sri Hartantiningsih, Ika Sukowasono, Dwi Tasya Yora Yolanda Yenny, Ita