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All Journal Jurnal Inovasi Ilmu Administrasi Publik Panrita Abdi - Jurnal Pengabdian pada Masyarakat Policy & Governance Review Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Publik (Jurnal Ilmu Administrasi) Gorontalo Journal of Public Administration Studies PubBis : Jurnal Pemikiran dan Penelitian Administrasi Publik dan Administrasi Bisnis Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Public Policy Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Ilmiah Manajemen Kesatuan Jurnal Suara Hukum Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes International Journal of Engineering, Science and Information Technology PUBLIKA : Jurnal Ilmu Administrasi Publik International Journal of Science and Society (IJSOC) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS International Journal of Education and Social Science (IJESS) Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Provider Jurnal Ilmu Pemerintahan (PROJIP) Journal of Artificial Intelligence and Digital Business Public Policy Journal Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Ilmiah Multidisiplin Amsir MIMBAR : Jurnal Sosial dan Pembangunan Jambura Journal of Administration and Public Service Socius: Social Sciences Research Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE JAIDE Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Health and Medicine Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Ulil Albab International Journal of Artificial Intelligence for Digital Marketing
Asna Aneta
Universitas Negeri Gorontalo
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Journal : Jurnal Public Policy

 1 
Strengthening Regional Fiscal Capacity in the Era of Decentralization: Strategy for Local Revenue Optimization in North Bolaang Mongondow Lasena, Sirajudin; Aneta, Asna; Aneta, Yanti; Sulila, Ismet; Podungge, Abdul Wahab
Journal Public Policy Vol 11, No 2 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v11i2.11397

Abstract

This study examines strategies for optimizing Local Revenue in North Bolaang Mongondow Regency within the framework of fiscal decentralization, emphasizing efforts to strengthen regional fiscal capacity. Employing an exploratory qualitative approach, the research integrates SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to explore institutional, managerial, and personnel factors influencing the performance of Local Revenue. Data were gathered through literature review, participant observation, and in-depth interviews with key stakeholders. The findings reveal three major constraints: (1) low public awareness and compliance related to taxation and retribution systems, (2) inadequate transparency and service quality in Local Revenue management, and (3) limited competencies of government personnel in tax regulation enforcement. The study proposes three strategic approaches: market penetration through tourism and creative industry development, market development via support for micro, small, and medium enterprises and cross-sector collaboration, and product development through digital transformation of tax services and civil servant training. The results highlight the importance of institutional reform, accountable governance, and investment in human capital as integrated pathways to improve Local Revenue. Although limited in geographical and methodological scope, the study provides relevant insights for policy refinement. Future research is recommended to employ mixed methods and cross-regional comparisons to deepen understanding of the dynamics between Local Revenue management and regional fiscal independence.
Towards Inclusive and Quality Education: A Critical Evaluation of the School Operational Assistance Policy in North Bolaang Mongondow Ismail, Edhi; Aneta, Asna; Abdussamad, Zuchri; Abdussamad, Juriko; Aneta, Yanti
Journal Public Policy Vol 12, No 1 (2026): January
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v12i1.11399

Abstract

This study critically evaluates the School Operational Assistance (BOS) policy in enhancing inclusive and quality education in North Bolaang Mongondow Regency. The objective is to assess the policy’s effectiveness in improving educational access, quality, and equity, particularly in bridging gaps between urban and rural schools. Employing a qualitative descriptive method, the research analyzes participation and retention rates in BOS-funded schools, as well as compares access to education before and after the program’s implementation. Findings show that the BOS program significantly contributes to increasing student enrollment, enhancing school performance, and reducing educational disparities. However, challenges persist, including delayed fund disbursements, burdensome administrative processes, and weak monitoring and accountability mechanisms, which hinder optimal utilization of resources at the school level. Despite these limitations, the BOS policy remains a vital tool for promoting educational equity. The study recommends policy refinement through strengthened school management capacity, strategic planning, and evidence-based monitoring and evaluation systems. The proposed roadmap—comprising analysis, corrective action, and continuous learning—is essential for sustainable policy improvement. This research highlights the need for further longitudinal studies with mixed methods to evaluate long-term impacts and support the development of more responsive education policies. Ultimately, improved BOS governance is key to fostering inclusive, equitable, and high-quality education across the region.
Co-Authors A, Apriani Abdul Haris PanaI Abdul Madjid Abdul Wahab Podungge Abdulatif, Fatmawati Acub Umar, Novel Adam, Sitti Noer Fadhillah Adam, Sry Fidyawati Agung Nugraha Agussalim, Alfiyah Ahmad, Muhtar Alamri, Rivan Amran, Mutmainah Angraini, Feni Arifin Arifin Badjeber, Fikran Badjuka, Alexander H. Bahuwa, Tiara Oktaviani Datau, Ramdan Djoko Lesmana Radji Dwi Indah Yuliani Solihin Eduart Wolok Erni Soleman Espin Tulie Fahira Dwi Putri, Annesha Femy M. Sahami Fence M Wantu Fenti Prihatini Dance Tui Hadi Saputro Wirakusumah Hais Dama Hanasi, Raihan A. Hilumalo, Nurain Hulinggi, Pebriyanto A. Ibrahim, Danial Irawaty Igirisa Irwan Halid Ismail, Edhi Ismet Sulila Jamaluddin Ahmad Juriko Abdussamad Kahar, Muhammad Syahrul Kamumu, Rahmat Raihan Kokalo, Milawati Lasena, Sirajudin Mozin, Sri Yulianty Muchtar Ahmad Muh. Ikbal Panyue Mukharomah, Siti Mursalin Naki, Mohamad Rasid Ngiu, Zulaecha Novianty Djafri Nuna, Muten Nur Mohamad Kasim Nurul Khairunnisa Kobis Pakaya, Mely Pateda, Rahmatia Pitoi, Linda Podungge, Abdul Wahab Rahman H. Lahabu Rahmat Kokalo, Milawaty Rajak, Fadila Abdul Rara Ayudyah Olii Rauf A. Hatu Rauf A.Hatu Robby Hunawa Robby Hunawa Roni Taningo Rosman Ilato Rudin, Maryam Rudin Rusli Isa Salam, Ridwan Samadi, Fitria Sandi Prahara Sa’ban, Ingki Nurcahayani sintiya hintalo Sri Harijati Sri Yulianty Mozin Stevani Laude Sukarman Kamuli Suprianto, Sri Astuti Taufiq, Rahmat Tee-Anastacio, Princess Alyssa D. Tessy Nursanty Podungge Tety Thalib Thalib, Tety Tohopi, Rustam Tulie, Espin U. Aliwu, Nelty Udin Hamim Umar, Novel Umar, Nurmala Wahab Podungge, Abdul Warsono, Putri Widiantoro, Mohamad Agung Wirakusumah, Hadi Saputro Yacob Noho Nani Yanti Aneta Yantoi, Dion Sanjaya Youke Lidya Herty Lumataw Yuliani Solihin, Dwi Indah Yuliani, Dwi Indah Yuliyani Solihin, Dwi Indah Zuchri Abdussamad