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Integration of fiscal policy and accountability to improve public services in Indonesia: From transfers to outcomes Isman, Muhammad Herdyan Sukmana; Salomo, Roy Valiant; Bakri, Muhammad Rafi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2108

Abstract

Fiscal transfers are critical tools for supporting local service delivery and reducing regional disparities in Indonesia’s decentralized governance system. Their effectiveness, however, depends on the capacity of local governments to manage and utilize these funds responsibly. This study aims to analyze the impact of fiscal transfers on public service performance, with a particular focus on the moderating role of governance accountability. Utilizing panel data of 2,540 observations from 2019 to 2023, the analysis applies a random effects regression model to evaluate the effect of general allocation funds (DAU), special allocation funds (DAK), and revenue-sharing funds (DBH) on the Public Service Index. Governance accountability is measured through the Government Agency Performance Accountability System (SAKIP) and the Government Internal Supervisory Apparatus (APIP), which are incorporated as moderating variables. The results show that fiscal transfers significantly improve public service outcomes, but their impact is substantially greater in regions with high SAKIP and APIP scores, indicating that fiscal resources alone are insufficient to enhance services without effective institutional accountability. The study contributes to fiscal federalism theory and offers practical insights for policymakers. Its novelty lies in integrating fiscal capacity and governance accountability within a single empirical framework to explain decentralized service performance.
Implementasi Kebijakan Peraturan Pemerintah 7 Tahun 2021 yang Berkaitan dengan Pemberdayaan UMKM dalam Pengadaan Barang dan Jasa di Kementerian Koperasi dan UMKM Fuat, Mohammad Agus; Salomo, Roy Valiant
BRILIANT: Jurnal Riset dan Konseptual Vol 8 No 2 (2023): Volume 8 Nomor 2, Mei 2023
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v8i2.1283

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi kebijakan Peraturan Pemerintah Nomor 7 Tahun 2021 yang berkaitan dengan pemberdayaan UMKM dalam pengadaan barang dan jasa di kementerian Koperasi dan UMKM. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan menganalisis berbagai sumber dokumen dan berita untuk menggambarkan suatu fenomena. Analisis dan intepretasi teoritik dalam penelitian ini dilakukan dengan model implementasi Van Metter dan Van Horn. Hasil temuan dari penelitian ini menunjukkan bahwa implementasi kebijakan pengadaan barang dan jasa 40% untuk umkm telah mencapai target. Selain itu, terkait peran kementerian koperasi dan UMKM sebagai implementator kebijakan perlu diperluas tidak hanya sekedar eksekutor kebijakan melalui komunikasi dan koordinasi, namun diperluas sebagai integrator dan kolabolator. Perluasan peran ini diharapkan dapat merangkul berbagai pihak, sehingga implementasi kebijakan tidak hanya didominasi oleh satu aktor namun merupakan sebuah kerja bersama yang tersistematisasi.
Prinsip Akuntabilitas dan Partisipasi dalam Pengelolaan Dana Desa di Desa Buncu Kecamatan Sape Kabupaten Bima Imaduddin, Imaduddin; Salomo, Roy Valiant
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 1 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i1.2790

Abstract

This study aims to analyze the principles of good governance in managing the 2022 Village Fund in Buncu Village, Sape District, Bima Regency. Researchers use Buncu Village because it has the status of an underdeveloped village category with a developing village index of 0.5776. In addition, this village is unable to achieve the realization of Village Funds in 2022. This research focuses more on two important principles based on the factual problems found, namely the principle of accountability and the principle of community participation. The research method used in this research uses descriptive qualitative research. Data collection techniques are carried out by conducting documentation studies and. The results of this study indicate that accountability in managing Village Funds in Buncu Village is not in accordance with Permendagri No. 20 of 2018 concerning reporting and accountability mechanisms, but in general it has been carried out properly. In terms of the principle of planning participation, the Buncu Village Government has also implemented the principle of participation because every RKPDes preparation always involves the community. In addition, in terms of implementing participation, the people of Buncu Village are voluntarily involved in village development.
Implementasi Kebijakan Pengendalian Penduduk Pada Dinas Pemberdayaan, Perlindungan Anak dan Pengendalian Penduduk (PPAPP) Provinsi DKI Jakarta Adam, Mardi; Salomo, Roy Valiant; Riady, Yasir
Jurnal Ilmiah Ekotrans & Erudisi Vol. 1 No. 1 (2021): Kebijakan Publik
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69989/mf8r2v02

Abstract

Berdasarkan data SDKI tahun 2017 Unmet Need di Provinsi DKI Jakarta sebesar 15,7%, angka tersebut masih di atas rata-rata nasional sebesar 10,6%. Hal ini menunjukkan bahwa masih terdapat masalah pengendalian penduduk di Provinsi DKI Jakarta. Keluarga Berencana atau kebijakan KB dalam meningkatkan akses pelayanan KB, salah satunya melalui pelayanan KB gratis. Pelaksanaan mobilisasi layanan KB gratis sebagai upaya strategis Dinas PPAPP Provinsi DKI Jakarta dalam meningkatkan partisipasi Pasangan Usia Subur dalam KB sehingga diharapkan dapat menurunkan angka fertilitas total (TFR). Penelitian ini menggunakan metode deskriptif kualitatif yang bertujuan untuk mendeskripsikan bagaimana implementasi kebijakan pengendalian kependudukan di Provinsi DKI Jakarta yang diatur dalam Peraturan Gubernur DKI Jakarta Nomor 43 Tahun 2017 tentang Penyelenggaraan Pelayanan Keluarga Berencana (KB) dan untuk mengetahui hambatan-hambatan dalam pelaksanaannya. pelaksanaan kebijakan tersebut. Wawancara mendalam dilakukan kepada pejabat Kantor PPAPP selaku pengelola dan pelaksana kebijakan KB. Hasil penelitian menunjukkan bahwa komunikasi dari level manajemen dilakukan secara berkala melalui rapat koordinasi. Adanya dukungan regulasi untuk pelaksanaan program. Komitmen pengelola dan pelaksana dalam upaya pencapaian target peningkatan pengendalian penduduk. Kendala pada pelaksanaan program pengendalian kependudukan dapat mempengaruhi pelaksanaan menjadi kurang optimal.
Mechanism of Creating Happiness in Life: A Policy Evaluation of Smart City Development in DKI Jakarta Anggraini, Dewi Yulia; Salomo, Roy Valiant
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.5 KB) | DOI: 10.36418/syntax-literate.v8i4.11644

Abstract

The smart city development policy carried out by the DKI Jakarta Provincial Government since 2014 aims to improve the quality of life. Theoretically, the achievement of improving the quality of life can be described through happiness indicators. Based on data from the Central Bureau of Statistics (BPS), the value and ranking of the happiness index for the civil of DKI Jakarta in 2021 are worse than the achievements in 2017. Therefore, this study aims to evaluate the mechanism for creating life happiness in the smart city of DKI Jakarta according to the characteristics of the Happiness Driven Smart City (HDSC). The data collection method is through document tracing and utilization of secondary data. The data analysis is carried out descriptively by using HDSC characteristics criteria. The study shows that the mechanism for creating happiness through developing a smart city by the government of DKI Jakarta is generally under the HDSC characteristic criteria. Therefore, the authors recommend several improvements to create a happy life in this city according to the HDSC characteristic criteria.
Scenario Planning : The Regulation of the Minister of Education, Culture, Research and Technology Number 41 of 2021 Regarding Recognition of Past Learning in Higher Education Institution Riswanti, Riyani; Salomo, Roy Valiant
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 6 No. 2 (2024): Ministrate
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v6i2.39919

Abstract

Higher Education Gross Participation Rates and Human Development Index must be further improved in higher education. Recognition of Past Learning (RPL) is an important issue that must be paid attention to by the government and stakeholders. In this context, the government needs tools to identify issues and opportunities in RPL development, as well as develop effective strategies to achieve government goals in RPL development. Scenario Planning can be applied to almost any business problem that contains a level of uncertainty. This article will use qualitative methods which aim to describe and draw meaning from various existing planning scenarios. To be able to create Planning scenarios, the method that researchers use is TAIDA, namely Tracking, Analyzing, Imaging, Deciding, Acting. In terms of curriculum flexibility, RPL allows the development of a curriculum that is more flexible and adaptive to labor market needs and individual skill development. As for recognition of Non-formal and Informal Learning, RPL provides recognition of work experience, non-formal training and informal education, which is very important in recognizing skills and knowledge acquired outside formal education. While in cross-sector collaboration, implementing RPL requires strong collaboration between universities, government and industry.
Evaluation of The Policy of Electronic Issuance of SPPT PBB-P2 at UPPPD Penjaringan North Jakarta in 2021 - 2023 Purwosusanto, Lilik; Salomo, Roy Valiant
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 6 No. 3 (2024): Ministrate
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v6i3.41094

Abstract

This research aims to analyze and describe the evaluation of the PBB-P2 electronic SPPT issuance policy at UPPPD Penjaringan, North Jakarta. The research approach uses a qualitative approach with a descriptive type using secondary data from literature studies and document studies related to the main problem. The theory used is policy evaluation expressed by Dunn (2003). The background to this research is that due to the increasing number of taxpayers who download SPPT PPB-P2, there are still arrears in PBB-P2 payments, indicating that there are weaknesses in digitalization-based administration. The results of the policy evaluation show that the output achieved is less effective based on the amount of SPPT that must be paid and there are still arrears. The e-SPPT PBB-P2 publishing policy is quite efficient in increasing the number of taxpayers who download SPPT PBB-P2 electronically. However, tax officers are less responsive in increasing taxpayer knowledge so efforts are still needed to carry out outreach. The policy of issuing e-SPPT PBB-P2 is considered appropriate as an effort to increase PBB-P2 revenue from regional taxes in DKI Jakarta Province.
Bibliometric Analysis Of Dynamic Capability Research In The Last Decade Hutahaean, Santi Marlina; Salomo, Roy Valiant
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52198

Abstract

Over the past decade, the concept of dynamic capabilities has gained increasing attention in public policy and administration studies. This concept highlights the importance of the ability of governments and organizations to adapt quickly, engage in continuous learning, and promote innovation in the face of complex and dynamic environmental changes. This study aims to understand the direction and development of research related to dynamic capabilities through a bibliometric approach. An analysis was conducted on 336 scientific articles indexed in the Scopus database from 2014 to 2024. The data was then processed and visualized using the VOSviewer application to identify publication trends, influential journals, main contributing authors and countries, as well as emerging research themes. The results of this study reveal three main findings. First, there has been a significant increase in the number of publications from 2021 to 2024, indicating growing scientific interest in this topic. Second, Journal Long Range Planning is the most influential journal in terms of citations, publications, and influential articles. Third, the largest contributions come from academics in the United States, the United Kingdom, and China. Fourth, a number of topics were found to be under-explored, such as leadership, learning, absorptive capacity, organizational change, and innovation performance, which have great potential for future development. This study makes an important contribution to mapping the scientific landscape of dynamic capabilities and can serve as a strategic reference for academics, practitioners, and policymakers in strengthening the resilience and transformation of public organizations.