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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 Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Kajian Administrasi Publik dan ilmu Komunikasi Jurnal Hukum, Administrasi Publik dan Negara Studi Administrasi Publik dan ilmu Komunikasi
Sarwani Sarwani
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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.
Co-Authors Ainani, Muhammad Anace Kambu Aris Sunarya Bachruddin Ali Akhmad Chairina, Chairina Dwianto Mukhtar Latif Ferriswara, Dian Galuh Ajeng Ayuningtiyas 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