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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Jurnal Public Policy Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Ilomata International Journal of Tax and Accounting Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Ilomata International Journal of Social Science SWARNA: Jurnal Pengabdian Kepada Masyarakat
Amud Sunarya
Program Studi Administrasi Publik, Universitas Terbuka, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strengthening Indonesia's Open Proportional Electoral System: A SOAR Analysis for 2024 Implementation Strategy Milwan, Milwan; Sunarya, Amud; Akadira, Tora
Ilomata International Journal of Social Science Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i1.1528

Abstract

This research investigates the enhancement of Indonesia's Open Proportional Electoral System (OPES) through a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to strategize its implementation for the 2024 elections. Utilizing a comprehensive literature review method, the study analyzed 984 articles from Google Scholar and 1000 from Crossref, narrowing down to eight pertinent studies published within the last three years. The SOAR analysis revealed key strengths of the OPES, including increased political plurality and direct voter engagement, while identifying opportunities for reform, such as reducing campaign financing and mitigating money politics. The aspirations highlighted a desire for greater accountability and integrity in electoral processes. Results indicated that implementing measures to limit campaign expenditures and enhance transparency could significantly reduce electoral misconduct. The study recommends establishing stricter regulations on campaign financing and fostering public awareness campaigns to educate voters on their rights and the electoral process. By addressing these challenges and leveraging existing strengths, Indonesia can strengthen its democratic practices and ensure a more equitable electoral landscape in the upcoming elections. This analysis provides a structured framework for policymakers to navigate the complexities of electoral reform effectively.
Through Vuca Era: Learning from Women's Leadership in Open and Distance Higher Education during the Pandemic Saleha, Eha; Tirtariandi El Anshori, Yuli; Sunarya, Amud; Amelia Nasution, Vivi Indra
Iapa Proceedings Conference 2024: AAPA-EROPA-AGPA-IAPA International Conference 2024 Towards World Class Bureaucracy
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2024.1113

Abstract

Purpose: There is little research on women's leadership in Open and Distance Higher Education especially during the COVID-19 pandemic and times of uncertainty (VUCA) that explores women's experiences of leading a distance learning institution from home. This study describes how women managers of learning and materials services and heads of administration lead Universitas Terbuka from home in the implementation of the first phase of lockdown in Indonesia in 2020. Data collected in a narrative manner with in-depth interviews with four women about conscious experiences women lead the Jakarta and Serang regional offices of Universitas Terbuka. Leading from home requires extra energy for women at the beginning of the covid-19 pandemic, family support, technology and internet networks greatly affect the process of women's leadership in Universitas Terbuka. Work from home starting from office hours until late at night with commitment, proactive, trust and able to make decisions quickly with leadership and other staff through Microsoft Teams and Zoom. In addition, women leaders continue to communicate and coordinate via Whats-app group, personal communication and work email. Conclusions: The experience of working from home for women who lead open and distance higher education can be a positive picture behind the worrisome condition of the Covid-19 pandemic in the world.
Model Implementasi Kebijakan Recognisi Pembelajaran Lampau: Studi Kasus di Universitas Terbuka Milwan, Milwan; Andini, Laras Ayu; Sunarya, Amud; Awinda, Syafila Nur; Prasetyo, Eric Adam
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i2.3890

Abstract

The study examines the implementation of the Recognition of Prior Learning (RPL) policy at Universitas Terbuka (UT) as an effort to enhance higher education access in Indonesia. The background of this research stems from the necessity to acknowledge formal, non-formal, and informal learning experiences according to existing regulations. Over the past five semesters, there was fluctuation in both RPL application numbers and rejection rates. Notably, although the number of rejected applications totaled 967 cases despite being a small percentage (0.9%), this still negatively impacted UT due to many applicants failing to register courses or canceling their enrollment altogether.The aim of this research is to analyze the implementation models of RPL policies and factors influencing them at UT. Using qualitative methods involving deep interviews and document analysis across three locations: Jakarta, Surabaya, and Palembang. The findings reveal significant challenges in implementing RPL policies at UT including difficulties among students understanding RPL requirements and incomplete administrative documents. Despite fluctuations in application numbers, low rejection rates were observed; however ineffective communication and socialization hindered acknowledgment processes significantly. Conclusions stress improvements needed in informational systems and admission applications facilitating student candidates' progress. Additionally emphasizing increased transparency and accountability throughout evaluation processes ensures educational quality maintenance. Recommendations suggest developing new implementation models responsive towards student needs enhancing efficiency/effectiveness within UT's RPL programs.
Analysis of the Formation of the Red and White Cabinet: Narrative Policy Framework Approach Nugroho, Sapto Setyo; Fadiyah, Dina; Akbar, Yonarisman Muhammad; Sunarya, Amud
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1641

Abstract

This study analyzes the formation of the Red and White Cabinet under President Prabowo Subianto through the lens of the Narrative Policy Framework (NPF). It examines whether the cabinet expansion was driven by technocratic considerations or political representation. This research provides insights into Indonesia’s governance structure and policymaking dynamics by exploring the narratives shaping ministerial appointments. This study employs a qualitative approach, utilizing the NPF to analyze policy narratives that influenced the expansion of ministries. Data collection involves document analysis of relevant laws, regulations, academic literature, and credible media reports. This approach systematically examines how political narratives shape institutional decisions and governance strategies. The findings reveal that the expansion of the Red and White Cabinet was primarily influenced by political coalition-building rather than administrative efficiency. Key narratives, such as governance effectiveness, political stability, and national unity, were strategically constructed to justify the increased number of ministries. While some appointments reflect technocratic expertise, many were dictated by political negotiations, highlighting the predominance of partisan interests over governance optimization. This study concludes that policy narratives legitimize political decisions, often surpassing technocratic considerations. The findings contribute to the understanding of political decision-making in Indonesia by demonstrating how institutional constraints, elite bargaining, and strategic policy narratives shape governance structures.
Analisis Penerimaan Sistem Administrasi Pajak Daring Berdasarkan Technology Acceptance Model Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim; Muhtarom, Muhtarom; Sunarya, Amud; Nurhayati, Syafiqoh
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i2.3797

Abstract

This study examines the tax revenue and administration system of the brave in Greater Tangerang in the context of low technology adoption despite the initiation of e-government and smart city programs. The study aims to analyze the factors that influence the revenue system using the Technology Acceptance Model (TAM) framework. The method used is a quantitative approach with an explanatory research type, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between variables. Data were collected from 357 taxpayer respondents through a brave questionnaire. The results of the study indicate that perceived ease of use and perceived benefits have a significant effect on attitudes and actual use of the brave tax administration system. System complexity was found to have a negative impact on ease of use, while system compatibility increased the benefits perceived by users. These findings are in line with the TAM framework, which emphasizes the importance of user perception in determining technology acceptance. To increase acceptance of the brave tax system, the government needs to prioritize complexity and improve system compatibility through user education and technical support. The results of the study provide theoretical contributions by strengthening the TAM framework in the context of public digital services, as well as providing practical recommendations for optimizing the implementation of the brave tax administration system.
Analysis of The Capacity of Indonesian School Organizations and Communities Learning Center (CLC) in Sabah, Malaysia Akadira, Tora; Sunarya, Amud; Sukirman, Sri Ningsih
Journal Public Policy Vol 11, No 1 (2025): January
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v11i1.11206

Abstract

This study analyzes the capacity of Indonesian School Organizations and Community Learning Centers (CLC) in Sabah, Malaysia, to provide education for Indonesian migrant children. The research aims to examine institutional challenges, management differences, and stakeholder involvement in supporting education access. Using a qualitative descriptive method, data were collected through interviews, observations, and document analysis. The findings reveal that while both Indonesian Schools (SIKK) and CLCs play crucial roles in migrant education, they face significant challenges, including limited resources, regulatory constraints, and lack of coordination between institutions. SIKK benefits from direct government support, whereas CLCs rely heavily on community and private sector involvement. The study highlights the need for stronger institutional capacity, improved teacher training, and enhanced collaboration between Indonesia and Malaysia. Strengthening policy frameworks and increasing cross-border educational cooperation are essential to ensuring sustainable and inclusive education for Indonesian migrant children. This research provides valuable insights for policymakers, educators, and stakeholders seeking to improve educational access and quality in migrant communities.
Integrated Service Delivery Analysis of Public Service Malls in Pemalang Regency Sunarya, Amud; Milwan, Milwan; Sari, Jayanti Armida; Yunus, Norhanishah Mohamad
Journal Public Policy Vol 11, No 4 (2025): October
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v11i4.11598

Abstract

This study aims to assess community satisfaction with services provided by the Public Service Mall (MPP) in Pemalang Regency and identify its service elements' strengths and weaknesses. Using a quantitative approach, data was collected from 247 respondents selected through proportional simple random sampling, based on a population of 646 service users. The research instrument was developed by the Indonesian Ministerial Regulation No. 14 of 2017, which outlines nine key elements for measuring the Community Satisfaction Index (IKM). The data were analyzed using univariate and bivariate methods. The findings show that the overall IKM score was 88.18, indicating good service quality. While most service elements were rated in category B (good), two elements—service requirements and complaint handling—received the lowest scores (3.41), suggesting areas needing improvement. Conversely, service tariffs and infrastructure scored highest, with 3.94 and 3.75, respectively. The study highlights the need for clearer information dissemination, simplified procedures, and more responsive complaint mechanisms. It also recommends the integration of digital platforms to enhance accessibility and efficiency. Continuous evaluation and stakeholder engagement are essential to ensure sustainable improvements in public service delivery and community satisfaction at the MPP.
Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Jufri; Sunarya, Amud; Muhtarom; Destiana
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1117

Abstract

This study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax incentive reductions on the financial ratio (ROE) of the issuers' stocks. This study, which uses simple regression analysis, reveals that the implementation of tax incentive reductions made by the Indonesian government does not react (influence) on the financial ratio (ROE) of IDX-listed stocks in the LQ45 Index during the COVID-19 outbreak in 2022. The study suggests that the Indonesian government's tax incentive reductions may not impact the financial ratios (ROE) of companies listed on the IDX, particularly in the LQ45 Index during the Covid-19 outbreak in 2022. This lack of impact is attributed to companies not utilizing these incentives, possibly due to insufficient awareness of their benefits and challenging criteria set by the government for obtaining these incentives. Despite common beliefs that tax incentives can influence financial performance, this study indicates they might not significantly affect the financial ratios of these companies. The real implications is research indicates that the Indonesian government's reduction of tax incentives did not elicit a response in the financial ratio (ROE) of shares issued by LQ45 Index companies on the Indonesia Stock Exchange during the Covid-19 outbreak in 2022. This suggests that the implementation of tax incentive cuts by the Indonesian government had no impact on the financial ratio (ROE) of LQ45 issuer shares during the Covid-19 outbreak in 2022, based on a sample size of 36.
Co-Authors Abdurrahman Rahim Thaha Agus Diana, Bambang Aji Fajar Suryo Aji Fajar Suryo Antoro Akadira, Tora Akbar, Yonarisman Muhammad Ardik Ardianto Ating, Rashid Awinda, Syafila Nur Bambang Agus Diana Destiana Dina Fadiyah, Dina Dwi Putranto Riau Eha Saleha Florentina Ratih Wulandari Indera Pratama Putra Salmon INDRA PRATAMA PUTRA SALMON Isnaeni Yuliani Jayanti Armida Jayanti Armida Sari Jufri Yandes Laras Ayu Andini Milwan, Milwan Muhtarom muhtarom Nugroho, Sapto Setyo Nur Ambia Nurhayati, Syafiqoh Prasetyo, Eric Adam Riau, Dwi Putranto Ridho Harta Ridho Harta, Ridho Sukirman, Sri Ningsih Tirtariandi El Anshori, Yuli Tora Akadira Vivi Indra Amelia Nasution Yunus, Norhanishah Mohamad Zakiyah, Nur