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Mapping the landscape of institutional village-owned enterprises: A bibliometric analysis of literature from 2005 to 2024 Wahyudin, Cecep; Prabawani, Bulan; Santoso, R Slamet
Indonesian Journal of Social Research (IJSR) Vol 7 No 3 (2025): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v7i3.746

Abstract

This study explores the institutionalization of village-owned enterprises (VOEs) in a program developed in Indonesia to encourage village economic independence through the management of local potential by the community. The study of VOEs institutions in recent years has experienced rapid growth, meaning that there is an increasing urgency to face this challenge. This data is based on a bibliometric analysis to evaluate the scientific landscape of village-owned enterprises using the Biblioshiny analysis tool in R-Studio, as well as VOSviewer and MS Excel. This study analyzes 197 articles published from 2005 to 2024, based on Scopus data, by applying inclusion and exclusion criteria through range, subject area, and document type. The main findings highlight trends in scientific work production, thematic analysis, most cited articles, country contributions, word cloud analysis, trend topics, most frequent words, and co-occurrence networks. The results of the analysis show that from 2005 to 2015, contributions were dominated by authors from Canada and the United States, but from 2016 to 2024, they were dominated by authors from Indonesia. The highest number of citations, namely 925, was published in 2006. The most frequently appearing words include community-based enterprise, sustainability, bumdes, and village-owned enterprises. Thus, VOEs have become one of the biggest challenges in managing economic potential, village assets, and public services in order to improve the welfare of villagers. The role of the government in realizing village independence is very important through the management of VOEs because basically the community will prosper if village income increases. These findings contribute to future research and practice as a reference for stakeholders in making policies, developing governance, research and practitioners in realizing regional economic independence that synergizes with government programs.
Analysis of Digital Governance Implementation in Land and Building Tax Management Wahyudin, Cecep; Munjin, R. Akhmad; Zidane, Muhammad Rafi Diaz
Kolaborasi : Jurnal Administrasi Publik Vol. 11 No. 3 (2025): Desember 2025
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8smxeh18

Abstract

Digital transformation in public services has become an urgent necessity to meet demands for efficiency, transparency, and the optimization of regional revenue. This study aims to analyze the implementation of digital governance as a strategy to increase Land and Building Tax (PBB) revenue at the Regional Revenue Agency (Bapenda) of Bogor City. The urgency of this research lies in the need to integrate digital technology into the regional taxation system to address challenges such as digital literacy, public participation, and inefficiencies in conventional systems. This research uses a quantitative approach. The theoretical framework used is the digital governance framework, which includes three dimensions: digital strategy, digital policy, and digital standards. The results show that the implementation of digital governance at Bapenda Bogor is categorized as “good,” with an average score of 3.83 from employees and 3.56 from taxpayers. A significant increase in PBB revenue was recorded following the digitalization of E-SPPT, as indicated by tax realization surpassing the targets from 2021 to 2024. The main obstacles lie in public digital literacy, limited human resources, and a lack of outreach. The novelty of this research lies in its integrative approach, linking SPBE regulations, local digital strategies, and the practical application of tax services through the E-SPPT platform. This study provides both theoretical and practical contributions to the development of more inclusive, sustainable, and responsive digital policies at the regional level.
Co-Authors Abubakar Iskandar Agustina Multi Purnomo Agustini Akmal Fadilah Alfin Zulfa, Agra Amalia, Nadia Anak Lydon, Novel Andani, Herli Anggi Hermawan Anggraeni, Mega Rizky Annisa Zahra Sholehah Apriliani, Afmi Apriliani, Neng Virly Apriliyani , Neng Virly Apriliyani, Neng Virly Aqsho Bintang Nusantara Arti Hastuti Aryati, Siti Assayuti, Muhammad Jalaludin Bhakti, Muhammad Tegar Purna Bulan Prabawani Chaerunnisa Zoe Susanto Chatarina Umbul Wahyuni Dede Syahrudin Dedy Ardiansyah Ramadhan Denny Hernawan Denny Hernawan, Denny Desi Fitriyana, Desi Desi Hasbiyah E Syahrudin Elfito, Fidya Arzita Euis Salbiah Euis Salbiah Farhati, Muthia Zahra Findi Aprianto Ginung Pratidina Ginung Pratidina Gladys Marsha Brata Gladys Marsha Brata Gotfridus Goris Seran Hariyadi Haryono, Triyo Hasbiyah, Desi Iskandar, Abu Bakar Ismail Ismail Jalaludin Assayuti, Muh Kevin Ginaldo Kikin Oktavinia Laia, Heri Wansyah Lyndon, Novel Anak M. Renaldi Marezka Maria Fitriah Mirna Pratami Muafa, Muhammad Adli Muhammad Encep Muhammad Husein Maruapey Muhammad Ramadhan Mulil Khaira Munawaroh, Euis Murni, Endang Sri Nadia Amalia Neng Virly Apriliyani Nia Afrianti Noviani Alya Putri, Regita Nur Azijah, Siti Nurazizah Rahmi Nuryani, Intan Nusantara, Aqsho Bintang Oktavinia, Kikin Pangestu, Bayu Sang Aji Purnamasari, Irma R. Akhmad Munjin R. Oetje Subagdja R. Siti Pupu Fauziah Rafael Nuansa Ramadhan Ramdani, Faisal Tri Rasya Qotrunada Rayhan Cahya Nugraha Rio Ranbilal Riska Adita Syafitri Risnandar, Heri Rita Rahmawati Robby Firliandoko Ruhimat Rusliandy, Rusliandy Sabila, Zahra Yeza Saepudin Sahila, Alifa Nasywa Samsi, Adrianus Sanusi, Ineu Kania saraswati, angeli Sari, Melinda Laela Sastrawan, Berry Satwika, Cisya Eka Septiana, M Prayoga septiana, Muhammad Prayoga Setiyani, Melia Dewi Nur Sitti Sakinah Slamet Santoso Solly Aryza Sonia Irli, Sosa Sudirman Yahya Sudrajat Sugiawan Putri, Yunita Sukarelawati, Sukarelawati suryaningsih Susanto, Chaerunnisa Zoe Syafitri, Riska Adita Syaiful Anwar Therasari, Anita Tia Agustiani Tri Ramdani, Faisal Triandini Triandini Ulfah Zakiah, Ratu Utami Tuarita, Tridita Yuniar Wulan Sari Yeni Handayani Yuliawati Yuniar, Putri Gina Zidane, M Rafi Diaz Zidane, Muhamad Rafi Diaz Zidane, Muhammad Rafi Diaz Zulfa, Agra Alfin