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All Journal Ilmu Administrasi Publik Hasanuddin Economics and Business Review Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Administrasi dan Manajemen Pendidikan JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JAMP : Jurnal Administrasi dan Manajemen 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 Eduvest - Journal of Universal Studies Asian Journal of Social and Humanities
Umanto, Umanto
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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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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.
PRACTICAL MODEL OF INDIGENOUS CO-CREATION FOR THE SUSTAINABILITY OF INDONESIAN WOVEN SONGKET Kusumastuti, Retno; Umanto, Umanto
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 2, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v2i2.1494

Abstract

Innovation is the main key to the sustainability of all industries. Fashion industry with traditional woven as its basic material is one of complex industries for its association with social environment in all cultural values, market taste, chain value, life cycle products and even government policy. This focus will likely be important as indigenous characteristic in the traditional woven becomes the competitive advantage of a region. The outcome of this study showed that traditional woven co-creation in design need an involvement of social actors in the social learning process. Indigenous co-creation of traditional woven is a social innovation learning activities that needs adequate involvement of actors and context. The purpose of this study is to analyze the challenges and constraints for the sustainability of Indonesian woven songket and to develop a practical co-creation model in attempt to cope with various constraints to generate recommendation for decision makers at local goverment level. This study used qualitative approach. The primary and secondary data to answer the research questions were collected through in-depth interview and focus group discussion. 
Efektivitas Program Indonesia Pintar dalam Mengatasi Kesenjangan Biaya Pendidikan Eldita, Sirda; Umanto, Umanto
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 8, No 1 (2025): Volume 8 No 1 Maret 2025
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: The Indonesia Smart Program (Program Indonesia Pintar/PIP) is a government initiative aimed at enhancing educational accessibility for children from economically vulnerable families. This study aims to analyze the effectiveness of PIP in reducing the personal education cost burden of students from poor and near-poor families at both primary and secondary education levels. Using a post-positivist approach, this research employs primary data obtained through interviews with representatives from the Educational Financing Service Center (Pusat Layanan Pembiayaan Pendidikan/Puslapdik) and student beneficiaries of PIP, as well as secondary data from official government documents related to the program. The findings indicate that PIP has successfully reached over 18 million students annually, with fund disbursement exceeding the targeted allocation. However, the financial assistance provided only covers approximately 23% to 25% of the students' actual educational needs. This reveals a mismatch between the aid amount and the students’ real requirements in the field. Further analysis highlights that the inadequacy of the financial support received, accessibility challenges in remote areas, and weak oversight of fund utilization constitute major challenges affecting the program’s sustainability. Additionally, while data show an increase in the net enrollment rate (Angka Partisipasi Murni/APM) among the bottom 40% income group, the insufficient amount of financial assistance relative to students’ actual needs hinders the program's effectiveness. The study also reveals geographic disparities in aid accessibility, driven by infrastructure limitations and restricted banking access in remote areas. Although PIP has proven effective in supporting educational access, optimizing its impact requires periodic adjustments to the assistance amount, an improved monitoring system, and enhanced distribution mechanisms to ensure a more significant impact in the future. Keywords: effectiveness, educational costs, smart indonesia program Abstrak: Program Indonesia Pintar (PIP) merupakan upaya pemerintah untuk meningkatkan aksesibilitas pendidikan bagi anak-anak dari keluarga yang rentan secara ekonomi. Penelitian ini bertujuan untuk menganalisis efektivitas PIP dalam mengurangi beban biaya personal pendidikan peserta didik dari keluarga miskin dan rentan miskin di jenjang pendidikan dasar dan jenjang pendidikan menengah. Dengan menggunakan pendekatan post-positivist, penelitian ini menggunakan data primer yang diperoleh melalui wawancara dengan perwakilan Pusat Layanan Pembiayaan Pendidikan (Puslapdik) dan peserta didik penerima manfaat PIP, serta data sekunder dari dokumen resmi pemerintah berkaitan dengan Program Indonesia Pintar. Hasil penelitian menunjukkan bahwa PIP telah berhasil menjangkau lebih dari 18 juta peserta didik setiap tahunnya, dengan realisasi penyaluran dana melebihi target yang ditetapkan. Namun, besaran dana bantuan yang diberikan hanya mampu memenuhi 23% hingga 25% dari kebutuhan rill pendidikan peserta didik. Hal ini menunjukkan adanya ketidaksesuaian dengan kebutuhan aktual peserta didik dilapangan. Analisis lebih lanjut juga mengungkapkan bahwa ketidakcukupan besaran bantuan yang diterima, kendala akses di daerah terpencil, serta lemahnya pengawasan penggunaan dana menjadi tantangan utama program ini yang mempengaruhi keberlanjutan program. Selain itu, meskipun data menunjukkan adanya peningkatan angka partisipasi murni (APM) pada kelompok 40% pendapatan terbawah, besaran dana yang tidak sebanding dengan kebutuhan riil peserta didik dinilai menghambat efektivitas program. Temuan penelitian juga menunjukkan adanya disparitas geografis dalam aksesibilitas bantuan, yang disebabkan oleh keterbatasan infrastruktur dan akses perbankan di daerah terpencil. Meskipun PIP efektif dalam mendukung akses pendidikan, namun untuk meningkatkan efektivitas program secara optimal, maka diperlukan adanya penyesuaian besaran bantuan secara berkala, sistem pengawasan, dan mekanisme penyaluran agar program ini dapat memberikan dampak yang lebih signifikan di masa mendatang. Kata kunci: efektivitas; biaya pendidikan; program indonesia pintar
Efektivitas Program Indonesia Pintar dalam Mengatasi Kesenjangan Biaya Pendidikan Eldita, Sirda; Umanto, Umanto
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 8, No 1 (2025): Volume 8 No 1 Maret 2025
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: The Indonesia Smart Program (Program Indonesia Pintar/PIP) is a government initiative aimed at enhancing educational accessibility for children from economically vulnerable families. This study aims to analyze the effectiveness of PIP in reducing the personal education cost burden of students from poor and near-poor families at both primary and secondary education levels. Using a post-positivist approach, this research employs primary data obtained through interviews with representatives from the Educational Financing Service Center (Pusat Layanan Pembiayaan Pendidikan/Puslapdik) and student beneficiaries of PIP, as well as secondary data from official government documents related to the program. The findings indicate that PIP has successfully reached over 18 million students annually, with fund disbursement exceeding the targeted allocation. However, the financial assistance provided only covers approximately 23% to 25% of the students' actual educational needs. This reveals a mismatch between the aid amount and the students’ real requirements in the field. Further analysis highlights that the inadequacy of the financial support received, accessibility challenges in remote areas, and weak oversight of fund utilization constitute major challenges affecting the program’s sustainability. Additionally, while data show an increase in the net enrollment rate (Angka Partisipasi Murni/APM) among the bottom 40% income group, the insufficient amount of financial assistance relative to students’ actual needs hinders the program's effectiveness. The study also reveals geographic disparities in aid accessibility, driven by infrastructure limitations and restricted banking access in remote areas. Although PIP has proven effective in supporting educational access, optimizing its impact requires periodic adjustments to the assistance amount, an improved monitoring system, and enhanced distribution mechanisms to ensure a more significant impact in the future. Keywords: effectiveness, educational costs, smart indonesia program Abstrak: Program Indonesia Pintar (PIP) merupakan upaya pemerintah untuk meningkatkan aksesibilitas pendidikan bagi anak-anak dari keluarga yang rentan secara ekonomi. Penelitian ini bertujuan untuk menganalisis efektivitas PIP dalam mengurangi beban biaya personal pendidikan peserta didik dari keluarga miskin dan rentan miskin di jenjang pendidikan dasar dan jenjang pendidikan menengah. Dengan menggunakan pendekatan post-positivist, penelitian ini menggunakan data primer yang diperoleh melalui wawancara dengan perwakilan Pusat Layanan Pembiayaan Pendidikan (Puslapdik) dan peserta didik penerima manfaat PIP, serta data sekunder dari dokumen resmi pemerintah berkaitan dengan Program Indonesia Pintar. Hasil penelitian menunjukkan bahwa PIP telah berhasil menjangkau lebih dari 18 juta peserta didik setiap tahunnya, dengan realisasi penyaluran dana melebihi target yang ditetapkan. Namun, besaran dana bantuan yang diberikan hanya mampu memenuhi 23% hingga 25% dari kebutuhan rill pendidikan peserta didik. Hal ini menunjukkan adanya ketidaksesuaian dengan kebutuhan aktual peserta didik dilapangan. Analisis lebih lanjut juga mengungkapkan bahwa ketidakcukupan besaran bantuan yang diterima, kendala akses di daerah terpencil, serta lemahnya pengawasan penggunaan dana menjadi tantangan utama program ini yang mempengaruhi keberlanjutan program. Selain itu, meskipun data menunjukkan adanya peningkatan angka partisipasi murni (APM) pada kelompok 40% pendapatan terbawah, besaran dana yang tidak sebanding dengan kebutuhan riil peserta didik dinilai menghambat efektivitas program. Temuan penelitian juga menunjukkan adanya disparitas geografis dalam aksesibilitas bantuan, yang disebabkan oleh keterbatasan infrastruktur dan akses perbankan di daerah terpencil. Meskipun PIP efektif dalam mendukung akses pendidikan, namun untuk meningkatkan efektivitas program secara optimal, maka diperlukan adanya penyesuaian besaran bantuan secara berkala, sistem pengawasan, dan mekanisme penyaluran agar program ini dapat memberikan dampak yang lebih signifikan di masa mendatang. Kata kunci: efektivitas; biaya pendidikan; program indonesia pintar
Co-Authors Andreo Wahyudi Atmoko Chandra Wijaya Eldita, Sirda Fauziah, Rizki Ikasari, Novita Jamrizal, Jamrizal Kusudiandaru, Sandhi Mimbarno, Aji Pratama, Muhammad Agi Retno Kusumastuti Rusmawati, Triana Saiful Salim Sari, Maria Dika Puspita Sri Hartantiningsih, Ika Sukowasono, Dwi Tasya Yora Yolanda