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All Journal Pandecta JURNAL LITIGASI (e-Journal) JURNAL TADRIS STAIN PAMEKASAN JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) IJEBD (International Journal Of Entrepreneurship And Business Development) PROGRESIF: Jurnal Hukum Jurnal Kridatama Sains dan Teknologi Cepalo Majamecha CERMIN: Jurnal Penelitian Jurnal Akuntansi The Indonesian Journal of International Clinical Legal Education Journal Of World Science PROGRESIF Perspektif Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Ezra Science Bulletin JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asthadarma: Jurnal Pengabdian Kepada Masyarakat JUTRIANCE ABDINA: Jurnal Sosial Dan Pengabdian Kepada Masyarakat Aspirasi: Jurnal Ilmiah Administrasi Negara Jurnal Indonesia Mengabdi Reflektika
Saiful Anam
MA. Qurratul Uyun Pamekasan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Transportation Other

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Analysis of Policy Innovation in Traditional Market Revitalization from a Good Governance Perspective: A Case Study of Kolpajung Market in Pamekasan Anam, Saiful; Habibi, Nur Syakherul; Syaiful, Syaiful
Aspirasi: Jurnal Ilmiah Administrasi Negara Vol 7, No 1 (2026): ASPIRASI: Jurnal Administrasi Negara
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aspirasi.v7i1.2903

Abstract

This study analyzes the revitalization process of Kolpajung Market as a case of public policy innovation grounded in good governance principles. The revitalization incorporates three major innovations: digitalization of retribution and kiosk rental systems, financing through a Public–Private Partnership scheme, and commodity-based zoning arrangements. A descriptive qualitative approach was employed to explore policy dynamics, stakeholder participation, and challenges in implementing transparency, accountability, participation, and effectiveness. The findings reveal that although the revitalization reflects efforts toward structural transformation, the implementation of good governance principles remains partial. Public participation tends to be more procedural than substantive, while bureaucratic actors dominate decision-making processes. Information transparency is perceived as limited, and accountability mechanisms have not been systematically established. These issues hinder the policy’s effectiveness, as the improvement in the market’s socio-economic function after revitalization remains suboptimal. The theoretical reflection suggests that policy innovation has not yet led to an inclusive and sustainable governance transformation, as emphasized by Osborne and Gaebler and Habermas’s deliberative framework. This study underscores the importance of integrating policy innovation with institutional reform and the need for participatory communication strategies to strengthen society’s role as active agents in development. Strengthening local actor capacity, establishing community-based monitoring mechanisms, and developing result-based governance evaluation indicators are recommended for future traditional market revitalization initiatives.Keywords: Market Revitalization, Policy Innovation, Good Governance, Public Participation, Local Governance.
THE MODERATING ROLE OF PROFITABILITY IN THE FIELD OF ANALYZING THE EFFECT OF EXCHANGE RATES, TAX PLANNING AND AGENCY COSTS ON TRANSFER PRICING Fitriani, Azizah; Anam, Saiful; Wardhana, Rony
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3477

Abstract

Purpose: This study aims to determine the causal relationship between exchange rate, tax planning, and agency costs on transfer pricing, and to examine the moderating role of profitability within transportation and logistics companies in Indonesia. Design/Methodology/Approach: The study employs a causal-associative approach using secondary data from financial statements of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. A purposive sampling method was used to select 14 companies from a population of 27 firms. Data analysis was performed using Partial Least Squares (PLS) with SmartPLS software. Findings: The results indicate that agency cost and tax planning have a positive and significant effect on transfer pricing, while the exchange rate shows no significant effect. Profitability significantly moderates the relationship between exchange rate and tax planning on transfer pricing in a negative direction, but does not moderate the effect of agency costs on transfer pricing. Research limitations/implications: This study is limited to transportation and logistics companies listed on the IDX and uses secondary data, which may limit the generalizability of findings. Future researchers are encouraged to expand the scope across sectors or incorporate additional moderating variables. Practical implications: The findings suggest that regulators need to strengthen oversight of transfer pricing practices, particularly among firms with high leverage. Companies are encouraged to comply with the arm's length principle to maintain financial credibility and minimize tax-related risks. Originality/value: This study offers novelty by integrating profitability as a moderating variable in examining the relationship between agency costs, exchange rates, tax planning, and transfer pricing—an area that remains underexplored within Indonesia's transportation and logistics industry.
Co-Authors Abdul Halik Achmad Rijanto Ade Setia Pratama Agung Wijaya, Agung Ahmad Zulfikar Ali Ani Purwati, Ani Aris Yulia, Aris Chrisvianti, Nita Fitriani, Azizah Fitriani, Herni Habibi, Nur Syakherul Hemi Sinorita Heru Tjaraka Heru Tjaraka Indrianto, Dian Istiqomah, Inuk Wahyuni Ivanda, Muhammad Nur Miftakhul Liza Marina Malindo, Tito Miftakhul Ivanda, Muhammad Nur Moraza, Gitra Muhammad Abdul Aziz Mujibno, Mujibno Nur Lailiyatul Inayah Nurhadi, Muizzu Nurrohman Harimulyono pramesthi, gita winandha Prameswari, Regita Widya Pratama, Ade Setia Pratama, Shakti Abdillah Priyo Amboro, Yudhi Rifa’i, Muhamad Nanang Rina Shahriyani Shahrullah Rony Wardhana Roy Budiharjo Safri Haliding Salimin Salimin, Salimin Sapuguh, Iman Selvia, Dila sembada, Yoga septian alea Sifaunajah, Agus Situmeang, Ampuan Sukamto, Ika Sumiyarsi Syahruddin, Erwin Syaiful . Teodora Winda Mulia Wahyu Nugroho Zulfika, Dicki Nizar