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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmu Pemerintahan Widya Praja Bubungan Tinggi: Jurnal Pengabdian Masyarakat JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Civitas Consecratio: Journal of Community Service and Empowerment Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Parlementer : Jurnal Studi Hukum Dan Administrasi Publik International Journal of Social Science and Humanity Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi International Journal of Management, Accounting & Finance Dynamics Social : International Journal of Social Sciences and Communication Kajian Administrasi Publik dan ilmu Komunikasi Jurnal Hukum, Administrasi Publik dan Negara Studi Administrasi Publik dan ilmu Komunikasi
Sarwani Sarwani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Potential and Contribution of Hotel Tax and Restaurant Tax to PAD : City of Surabaya Suparman Suparman; Aris Sunarya; Sarwani Sarwani; Sri Kamariyah
Jurnal Hukum, Administrasi Publik dan Negara Vol. 2 No. 5 (2025): September : Jurnal Hukum, Administrasi Publik dan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hukum.v2i5.575

Abstract

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.
Contribution of Regional Taxes and Levies in Supporting Pad in the Surabaya City Government Suparman Suparman; Aris Sunarya; Sarwani Sarwani
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 4 (2025): Oktober : Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i4.1091

Abstract

This study explores the contribution of regional taxes and levies to Regional Original Revenue (PAD) in Surabaya City and their role in fostering fiscal independence within the framework of regional autonomy. Employing a descriptive qualitative approach, data were collected from the Surabaya City Regional Revenue Agency and relevant local government offices, complemented by secondary sources such as regulatory documents and literature on regional finance. The data analysis process followed McNabb’s (2002) framework, which consists of categorization, interpretation, generalization, testing alternative perspectives, and refining theoretical insights. The findings reveal that PAD acts as a crucial financial backbone for the implementation of regional autonomy, with taxes and levies serving as the primary contributors. On average, these sources accounted for 89.08% of the total PAD during the 2021–2024 period. The growth trend observed is driven by several factors, including the presence of a comprehensive legal and regulatory framework, diversification of tax types and structures, adequate institutional and human resource capacity, as well as increasing public awareness of tax obligations. Although there was a temporary decline in proportional contribution in 2023, overall tax and levy collections exceeded their targets, underscoring their vital role in supporting government administration and regional development programs. This study emphasizes the need for strengthening regulatory frameworks, enhancing administrative capacity, encouraging greater community participation, and optimizing the use of digital technologies to improve efficiency in revenue collection. These strategies are essential to reduce reliance on central government transfers and to promote greater fiscal independence for Surabaya City.
Governance In Transition: A Content Analysis Of The Papua Barat Daya Regional Parliament Secretariat Stanny Terianus Rumaseb; Ulul Albab; Sarwani Sarwani; Sri Kamariyah
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 3 (2025): September: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i3.565

Abstract

This study examines the institutional discourse and administrative practices of the Secretariat of the Regional People’s Representative Council (DPRD) in the newly established province of Southwest Papua, Indonesia. Utilizing a qualitative content analysis approach, the research analyzes a corpus of official documents produced between 2022 and 2025, with particular attention to how the principles of good governance—transparency, accountability, participation, and effectiveness—are reflected and operationalized in a transitional bureaucratic setting. The findings reveal that while procedural transparency and organizational effectiveness are relatively well-articulated in formal documents, mechanisms for accountability and citizen participation remain underdeveloped and largely symbolic. This indicates that the new administrative structures are still in the process of consolidating practices that meaningfully incorporate civic engagement. The study further identifies significant patterns of institutional isomorphism, wherein bureaucratic templates, legal frameworks, and administrative routines from older provincial governments are mimicked and reproduced. Although such imitation provides a sense of stability and legitimacy, it may come at the expense of local relevance and the incorporation of context-specific innovations. In particular, reliance on inherited bureaucratic models risks marginalizing indigenous governance traditions and community-driven practices that could enhance inclusivity and responsiveness. The analysis underscores the performative and symbolic dimensions of governance during periods of institutional formation, highlighting the tension between adopting established administrative norms and fostering context-sensitive practices tailored to the realities of frontier provinces. Methodologically, the study demonstrates the value of document analysis in capturing governance dynamics where field access is limited, politically sensitive, or constrained by security issues. The study concludes by offering practical recommendations: strengthening participatory frameworks to ensure more substantive public involvement, integrating indigenous governance values to enhance legitimacy, and designing flexible policy models that can adapt to the unique sociopolitical challenges of Southwest Papua. In doing so, the research contributes both to the broader scholarship on governance in post-conflict and frontier regions and to the practical debates on institutional development in Indonesia’s newest province.
A Systematic Literature Review On The Protection And Promotion Of Human Rights In Indonesia Ulul Albab; Stanny Terianus Rumaseb; Sarwani Sarwani
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 3 (2025): September: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i3.570

Abstract

Pancasila, as Indonesia’s foundational ideology, plays a central role in guiding the nation’s democratic governance and shaping its human rights framework. Despite its normative strength and universal values, the implementation of Pancasila in protecting human rights remains challenged by selective interpretations, legal inconsistencies, and socio-political dynamics that often limit its transformative potential. This study employs a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines, systematically analyzing peer-reviewed Scopus-indexed publications from 2014–2025. The methodology integrates qualitative thematic synthesis and bibliometric mapping using VOSviewer, combining network, overlay, and density visualizations to capture both substantive content and the intellectual structure of the literature. The review identifies four major thematic dimensions: (1) humanity and social justice as core ethical values of Pancasila; (2) legal framework and reforms that seek to harmonize national laws with constitutional and international human rights principles; (3) challenges and critiques highlighting issues such as weak law enforcement, political intervention, and ideological contestation; and (4) educational and societal impacts, particularly the role of civic education and community-based initiatives in fostering rights awareness. Findings highlight that while Pancasila provides a robust ethical and legal foundation for human rights protection, its practical impact remains constrained by structural weaknesses, limited civic engagement, and inconsistent judicial practices. Bibliometric mapping reveals a growing scholarly interest in the areas of legal modernization, democratic governance, and the integration of human rights education within both formal and informal learning systems. This suggests that contemporary discourse is increasingly oriented toward reform and institutional strengthening. The study concludes that a synergistic application of Pancasila principles, comprehensive legal reform, and active civic participation is crucial for advancing human rights in Indonesia. Strengthening judicial independence, promoting inclusive legal frameworks, and enhancing civic education are key strategies to align Indonesia’s human rights practices with both its national values and international standards. Ultimately, this review contributes to scholarly discourse and policy development by providing a comprehensive synthesis of the intersection between ideology, democracy, and human rights in contemporary Indonesia.
Public Financial Management in Education and Youth Affairs: A Systematic Literature Review of Key Challenges for Sustainable Development and Policy Implementation Randy Lieminarto; Sarwani Sarwani; Ulul Albab
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 3 (2025): September: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i3.600

Abstract

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.
The Effect of Service Quality, Promotion, and Price on Customer Satisfaction in Pt. Pos Indonesia (Persero) Pati Dhea Romadhona Achmadi; Sarwani Sarwani; Dian Ferriswara; Damajanti Sri Lestari
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i1.390

Abstract

PT Pos Indonesia (Persero), as a long-established Indonesian state-owned enterprise, faces increasing competitive pressure in the logistics industry due to the rapid growth of e-commerce and the emergence of digital-based private courier services. This study focuses on the Pati Branch Post Office, which has experienced rising delivery demand while continuing to encounter challenges related to service quality, promotional effectiveness, and customer price perceptions—factors that potentially influence customer satisfaction. The study aims to analyze the partial and simultaneous effects of service quality, promotion, and pricing on customer satisfaction at the Pati Branch Post Office. A quantitative research approach was employed using survey data collected through questionnaires distributed to customers. The data were analyzed using multiple linear regression to examine the relationships among variables. The results indicate that service quality is the most dominant factor influencing customer satisfaction. Promotion and pricing also have a statistically significant effect, although their influence is relatively weaker compared to service quality. These findings highlight the importance for PT Pos Indonesia to prioritize improvements in service reliability, responsiveness, and assurance to enhance the overall customer experience. In addition, strengthening digital-based promotional strategies and implementing value-based pricing are shown to positively shape customer perceptions. Overall, this study concludes that improving customer satisfaction at the Pati Branch Post Office is primarily driven by service quality enhancement, supported by effective promotion and appropriate pricing strategies aligned with customer value expectations.
Integrative Conceptual Model of Public Services in Islands Characterized Regions Through a Study of Multidimensional Literature Synthesis Genova Furu; Dian Ferriswara; Sarwani Sarwani
International Journal of Social Science and Humanity Vol. 2 No. 4 (2025): December: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v2i4.522

Abstract

This research aims to develop an Integrative Conceptual Model of Public Services in Archipelago Characterized Regions through a study of multidimensional literature synthesis. The focus of the research is directed at four main dimensions, namely maritime infrastructure, adaptive legal frameworks, geography-based governance, and digital innovation, which interact with each other in forming an effective, adaptive, and sustainable public service system. The method used is qualitative research based on non-SLR literature review with a narrative-integrative approach according to the guidelines of (Winarno, 2020). A total of 15 national and international articles were analyzed using thematic coding and cross-dimensional synthesis techniques to identify patterns of interconnectedness between variables. The results show that maritime infrastructure is the foundation of service accessibility, adaptive legal frameworks ensure policy legitimacy and fairness, geography-based governance strengthens the effectiveness of decentralization, and digital innovation accelerates efficiency and public participation. The synthesis of these findings gave birth to a new conceptual framework called the Integrated Maritime Public Service Framework, which emphasizes the importance of synergy between physical, social, legal, and technological aspects of the archipelago. The conclusion of the study confirms that the paradigm of public service in the archipelago has shifted from a bureaucratic model to an integrative and collaborative approach based on Pancasila values. This research contributes to the development of public governance theory and provides a new direction for service policy in the Indonesian archipelago.
Administrative Capacity in the Implementation of Digital Population Administration Services: A Literature Review of the KNG Program in Surabaya City Government Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara
Dynamics Social : International Journal of Social Sciences and Communication Vol. 2 No. 1 (2026): International Journal of Social Sciences and Communication
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/dynamicssocial.v2i1.262

Abstract

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.
Administrative Capacity in Executive Service Delivery: A Literature Review on Government Protocol Functions Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara
Dynamics Social : International Journal of Social Sciences and Communication Vol. 2 No. 1 (2026): International Journal of Social Sciences and Communication
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/dynamicssocial.v2i1.263

Abstract

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).
Risk-Based Internal Oversight of Local Government Finance: A Literature Review on Fraud Prevention and Control Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah
Dynamics Social : International Journal of Social Sciences and Communication Vol. 2 No. 1 (2026): International Journal of Social Sciences and Communication
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/dynamicssocial.v2i1.265

Abstract

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).
Co-Authors Agussalim Agussalim Ainani, Muhammad Amirul Mustofa Anace Kambu Aris Sunarya Bachruddin Ali Akhmad Chairina, Chairina Damajanti Sri Lestari Dhea Romadhona Achmadi Dimas Rahmatullah Dwianto Mukhtar Latif Ferriswara, Dian Firhan Mahdavikia Galuh Ajeng Ayuningtiyas Genova Furu Geofanny Edo Pratama Liling Listyawati Lilis Sholihah Randy Lieminarto Rusma Nailiah Sri Kamariyah Stanny Terianus Rumaseb suparman suparman Supriyanto Supriyanto Susi Susanti Ulul Albab Wangsih Wangsih Yuweldi Azhari