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All Journal TEKNO Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Ngayah: Majalah Aplikasi IPTEKS Jurnal Dinamika Pengabdian (JDP) JISIP: Jurnal Ilmu Sosial dan Pendidikan Academy of Education Journal Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik JURNAL CIVIC EDUCATION: MEDIA KAJIAN PANCASILA DAN KEWARGANEGARAAN Jurnal Administrasi Publik dan Kebijakan (JAPK) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara International Journal of Information Techonology and Education (IJITE) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Social Science, Education, Communication and Economics Journal of Innovation Research and Knowledge JURNAL PARADIGMA: Journal of Sociology Research and Education Priviet Social Sciences Journal Tumoutou Social Science Journal Journal of International Islamic Law, Human Right and Public Policy Civilia: Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Jurnal Cendekia Ilmiah Abdurrauf Science and Society Riset : Jurnal Ilmiah Multidisiplin Ilmu
Recky H.E. Sendouw
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY Febrilly Indra Panelewen; Recky H. E. Sendouw; Meidy S. S. Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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

Abstract

The purpose of this study was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
IMPLEMENTATION OF RESPONDENT DATA PROTECTION POLICY IN THE IMPLEMENTATION OF STATISTICAL ACTIVITIES AT BPS TOMOHON CITY Irfan Damar Prasetyo; Fredinand Kerebungu; Recky H. E. Sendouw
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 2 (2026): June
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21526869

Abstract

This study discusses the implementation of respondent data protection policy in the implementation of statistical activities at the Central Statistics Agency (BPS) of Tomohon City, with a focus on the dimension of data confidentiality as mandated in Law Number 16 of 1997 concerning Statistics and Law Number 27 of 2022 concerning Personal Data Protection. The purpose of this study is to describe, analyze, and explain the implementation of respondent data confidentiality policy and identify supporting and inhibiting factors in the implementation of the policy at BPS of Tomohon City. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews with six informants consisting of leaders, permanent employees, and statistical partners of BPS of Tomohon City, and supported by documentation studies. Data analysis was carried out using the interactive model of Miles, Huberman, and Saldana, with data validity testing through triangulation and member checks . The results of the study indicate that the implementation of respondent data protection policy at BPS of Tomohon City faces a shift in meaning from normative to pragmatic, especially at the statistical partner level. Although the multi-layered oversight system has been functioning well, the lack of technical Standard Operating Procedures (SOPs) and standard communication scripts has led to the emergence of "Cultural SOPs" and improvised communication in the field. The main supporting factors are a centralized data processing system and support from local authorities. Meanwhile, inhibiting factors include low legal literacy among statistical partners, minimal regulatory outreach, and public resistance dominated by tax concerns and perceived privacy risks, particularly among educated groups.
ANALYSIS OF THE INFLUENCE OF RISK MANAGEMENT AND MONITORING ON THE EFFECTIVENESS OF BUDGET ABSORPTION IN THE PUBLIC WORKS AND SPATIAL PLANNING DEPARTMENT OF NORTH MINAHASA REGENCY Hamka Prasetia Mamonto; Recky H. E. Sendouw; Steven V. Tarore
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21215377

Abstract

This study aims to analyze the effect of risk management and monitoring on the effectiveness of budget absorption at the Public Works and Spatial Planning Office of North Minahasa Regency. Specifically, this study aims to: (1) analyze the effect of risk management on the effectiveness of budget absorption, (2) analyze the effect of monitoring on the effectiveness of budget absorption, and (3) analyze the simultaneous effect of risk management and monitoring on the effectiveness of budget absorption. This study employs a quantitative approach using multiple linear regression analysis. The results show that partially, risk management has a positive and significant effect on the effectiveness of budget absorption, with a t-value of 4.743 and a significance level of 0.002. Monitoring also has a positive and significant effect, with a t-value of 3.842 and a significance level of 0.000. Simultaneously, risk management and monitoring have a significant effect on the effectiveness of budget absorption, with an F-value of 7.855 and a significance level of 0.001. The coefficient of determination (R²) is 0.282, indicating that both variables contribute 28.2% to the effectiveness of budget absorption. These findings indicate that the effective implementation of risk management and monitoring jointly enhances the effectiveness of budget absorption.
THE INFLUENCE OF SUPERVISION AND COMPLIANCE WITH PROCUREMENT REGULATIONS ON THE EFFICIENCY OF REGIONAL GOVERNMENT SPENDING IN NORTH MINAHASA REGENCY Rizky Rachel Widagdo; Wilson Bogar; Recky H. E. Sendouw
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21155779

Abstract

This study aims to describe, analyze, and interpret the effect of supervision and compliance with procurement regulations on the spending efficiency of the Regional Government of North Minahasa Regency, both partially and simultaneously. This research employs a quantitative approach using a survey method by distributing questionnaires to 33 respondents who are government officials involved in financial management and public procurement processes. The data were analyzed using multiple linear regression techniques with the assistance of IBM SPSS version 26. The results indicate that, partially, the supervision variable has a positive and significant effect on spending efficiency, with a t-value of 4.106 and a significance level of 0.002. Similarly, compliance with procurement regulations also shows a positive and significant effect on spending efficiency, with a t-value of 3.104 and a significance level of 0.004. Simultaneously, both independent variables significantly influence spending efficiency, as indicated by an F-value of 4.917 and a significance level of 0.014. Furthermore, the coefficient of determination (R²) is 0.247, which means that supervision and regulatory compliance jointly contribute 24.7% to the variation in spending efficiency, while the remaining 75.3% is explained by other factors outside the research model. These findings suggest that strengthening supervision mechanisms and improving compliance with procurement regulations are critical factors in enhancing regional spending efficiency.
PROCEDURES FOR PROVIDING OPERATIONAL ASSISTANCE FOR FAMILY PLANNING AT THE POPULATION CONTROL AND FAMILY PLANNING SERVICE OF EAST BOLAANG MONGONDOW REGENCY Vaykel Marshel Mokobimbing; Ferdinand Kerebungu; Recky H. E. Sendouw
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21134628

Abstract

This study aims to determine, describe, analyze and interpret the procedure for providing Family Planning Operational Assistance (BOKB) at the Population and Family Planning Control Office of East Bolaang Mongondow Regency and identify the determinant factors that influence the procedure for providing BOKB. This study uses a qualitative approach. Data collection was carried out by means of interviews, observation and documentation. The results of the study indicate that the procedure for providing family planning operational assistance (BOKB) at the Population and Family Planning Control Office of East Bolaang Mongondow Regency has not been fully implemented optimally because there are still procedures that are not as in the SOP, namely delays in disbursement of funds, the ability of implementers in compiling documents, verification of recipient lists experiencing time and human resource limitations as well as geographical conditions in remote areas, the determination of recipient lists is not optimal in terms of transparency and information delivery to the community, the processing of BOKB funds is limited in administrative capabilities and human resources as well as error network access and determinant factors that influence such as the coverage of active KB participants and the number of PUS, the performance of field officers/PLKB, geographical location, implementation performance and budget realization.
RISK ANALYSIS AND FRAUD MITIGATION IN THE GOODS AND SERVICES PROCUREMENT CYCLE IN THE NORTH MINAHASA REGENCY GOVERNMENT Steven Endru Pandean; Recky H. E. Sendouw; Meidy S. S. Kantohe
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21212361

Abstract

This study aims to analyze fraud risks, formulate mitigation strategies, and map the most prevalent forms of fraud in the procurement cycle of goods and services within the Government of North Minahasa Regency for the fiscal years 2022–2025. Employing a descriptive qualitative approach, data were collected through semi-structured interviews with five key informants (Head of Procurement Division, LPSE Operator, Regency Inspector, and two Commitment-Making Officials from the Public Works and Health Offices), supplemented by field observation and secondary document analysis. The findings address three core focuses: (1) The highest fraud vulnerability concentrates in the planning stage, particularly in immature RUP preparation, technical specifications, and Owner's Estimate Price (HPS), exacerbated by rigid year-end budget absorption targets and limited human resource capacity; (2) The five COSO principles have been formally adopted through the Government Internal Control System (SPIP), yet operational implementation remains inconsistent due to formalistic leadership commitment, non-participatory risk assessments, and monitoring mechanisms lacking consequential follow-up; (3) Three dominant fraud clusters emerge: upstream manipulation (inflated HPS and vendor-tailored specifications), downstream deviations (substandard materials and unreported volume reductions), and payment irregularities (full disbursements prior to 100% physical completion).
Co-Authors ABDUL RAHMAN DILAPANGA Antoimette L. G. Katuuk Bulo, Laurens Christianson Kapojos, Chandra Delbert Christian Mongan Deo Tan Hebert Christian Tompodung Devie S R Siwij Dwi Raharjo Fabiola B. Saroinsong Febrilly Indra Panelewen ferdinand kerebungu Feryanto Radjak Fitri Herawati Mamonto Fredinand Kerebungu Goni, James Andrew Adrian Hamka Prasetia Mamonto Hendrasari Rawung Hendry J. D. Tamboto hermon karwur Irfan Damar Prasetyo Jeane E Langkai Jeane Mantiri Jeane Tuilan Jen Tatuh Jetty Erna Hilda Mokat Jovita Wotulo Julien Biringan Julio Benedictus Tumimomor Kalvin Salindeho Andaria Koroh, Yovano Elisa Laurens Bulo Limpele, James Margareth Riisyie Inof Rantung Marthinus Mandagi Mawuntu, Inriani Christy Meidy Santje Selvy Kantohe Mokoginta, Ari P. Montolalu, Jovinus Jefry Panambunan, Stiphensen Franly Elhanda Pangerapan, Matthew Joel Pangkey, Inggrid L. H. Pinontoan, Richi Cherio Rendy Ariandana Rendy Ariandana Revolson Mege Risella Tombokan , Rivaldo Rizky Rachel Widagdo Rori, Angela Kelly Rumengan Jeremy Istevano Sambur, Isser Harell Sengkey, Niky Sisca B. Kairupan Steven Endru Pandean Steven V. Tarore Tamboto, Angela Tani, Yatti Selfia Theno, Ignatius Rudy Thimothius J. Laloan Tumbel, Goinpeace Handerson Vanesha Sumolang Vanesha Sumolang Vaykel Marshel Mokobimbing Wawan Nurmawan Wilson Bogar Wilson Bogar Winka Agista Tasik Bone Xaverius Erick Lobja Yesi Hendriani Supartoyo Yocom, Jonna Fiona