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All Journal Ilmu Administrasi Publik Jurnal Natapraja : Kajian Ilmu Administrasi Negara JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Interdisciplinary Social Studies Jurnal Pendidikan Indonesia (Japendi) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Asian Journal of Social and Humanities
Agung Firman Sampurna
Faculty Of Administration Science, Universitas Indonesia, Depok, West Java
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Transformation of Regional Public Service Agencies in Improving Performance Al Ihsan Hospital, West Java Province Yusuf Habibie, Ahmad; Firman Sampurna, Agung
Asian Journal of Social and Humanities Vol. 2 No. 10 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i10.350

Abstract

This research was conducted to analyze the performance of governance in implementing BLUD and provide recommendations for financial governance at Al Ihsan Hospital, West Java Province. This research uses a post-positivism paradigm using a balanced scorecard (BSC) approach using primary data and secondary data obtained from interviews and documentation studies. The analytical tools used are for financial performance including financial ratios and operational cost ratios to operational income (BOPO) as well as compliance aspects of financial management. Meanwhile, service performance includes customer aspects, internal business processes and learning and growth aspects. So, this research will depict the transformation conditions of BLUD management in the field in terms of financial and service performance aspects. The research results show that the growth and learning perspective has the best value compared to the other four perspectives. Therefore, in order for RSUD's to be able to implement better BLUD governance so that they can improve performance, this can be done through adjustments to regional regulations to accommodate the flexibility needs of BLUD's and implementation conditions that continue to develop in the field.
Analisis Laju Pertumbuhan Pajak Kendaraan Bermotor dan Kontribusinya Terhadap Pendapatan Asli Daerah Provinsi Dki Jakarta Permana, Devie; Sampurna , Agung Firman
Jurnal Pendidikan Indonesia Vol. 6 No. 3 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i3.7461

Abstract

Sebagai ibukota negara, Jakarta memiliki jumlah penduduk terpadat dan tingkat mobilisasi tinggi penduduknya, sehingga meningkatkan jumlah kepemilikan kendaraan bermotor di DKI Jakarta. Hal tersebut mendorong Pemerintah Daerah untuk semakin menggali potensi penerimaan pajak kendaraan bermotor di DKI Jakarta. Realisasi penerimaan pajak kendaraan bermotor di DKI Jakarta dalam kurun waktu tahun 2019 sampai dengan 2023 cenderung meningkat setiap tahunnya. Tujuan dari penelitian ini adalah untuk mengetahui laju pertumbuhan pajak kendaraan bermotor di DKI Jakarta tahun 2019 sampai dengan tahun 2023 dan juga untuk mengetahui sebesar apa kontribusi pajak kendaraan bermotor terhadap pendapatan asli daerah di DKI Jakarta. Penelitian ini menggunakan pendekatan penelitian deskriptif kuantitatif. Hasil dari penelitian ini diketahui bahwa laju pertumbuhan penerimaan pajak kendaraan bermotor di DKI Jakarta cenderung meningkat setiap tahunnya dan kontribusi pajak kendaraan bermotor di DKI Jakarta cukup berkontribusi, sehingga pajak kendaraan bermotor dapat dianggap komponen yang signifikan dalam penyumbang pendapatan asli daerah di Provinsi DKI Jakarta yang digunakan untuk kepentingan penyelenggaraan Pemerintahan Daerah.
Participatory Auditing: Lessons from Philippines and South Korea and its Implementation in The SAI of Indonesia Aziliya, Dara; Sampurna, Agung Firman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i2.15308

Abstract

Supreme Audit Institutions (SAI) are crucial for promoting accountability and transparency, especially in countries such as Indonesia, where corruption and government fraud are widespread. These institutions help the public monitor the government and ensure that public funds are used effectively and efficiently. Achieving good governance requires close collaboration between people and SAI. This study emphasizes the importance of people's participation in Indonesia SAI (Badan Pemeriksa Keuangan/BPK) to identify public issues for auditing purposes. Every year, the BPK conducts over 500 audits, including financial, performance, and auditing with special purposes. BPK produces over 9,000 findings that the government needs to follow. This paper highlights the success stories of participation audits in the Philippines and South Korea, and how Indonesian SAI can learn from both. By working together with the public, audit reports can benefit stakeholders and contribute to better governance.
Analysis of the Role of BPK RI in Promoting Organizational Capacity Development of ASEANSAI in the Period 2018-2023 Annisa, Izzah; Sampurna, Agung Firman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.16216

Abstract

The development of international audit organizations is crucial for enhancing accountability, transparency, and integration of public sector financial management globally. In Southeast Asia, the establishment of the Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI) is significant for fostering regional cooperation in financial auditing. The Supreme Audit Agency of the Republic of Indonesia (BPK RI) plays a pivotal role as the ASEANSAI Secretariat, supporting and developing the organization's performance. As ASEANSAI matures, organizational capacity development becomes a key challenge. This study aims to analyze BPK RI's role in enhancing ASEANSAI's organizational capacity during the 2018-2023 period, utilizing Dillen et al.'s (2019) theory of transition from managerial roles to strategic experts and Walters' (2019) theory of organizational capacity development. Employing a qualitative methodology and conducting in-depth semi-structured interviews with 18 individuals from both internal and external ASEANSAI, the study identified several suboptimal aspects in the Secretariat's role and ASEANSAI's capacity development, including human resource management, financial management, and organizational performance stability. The findings suggest that these issues stem from inadequate strategic human resource development, limited financial resources, and external environmental changes such as the COVID-19 pandemic and regional socio-humanitarian issues.
The Synergy Impact on Performance: Study of the Ministry of Finance’s Secondment Program Triastie, Gitty Ajeng; Sampurna, Agung Firman
Interdisciplinary Social Studies Vol. 2 No. 6 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i6.430

Abstract

Background: KMK 667/KM.01/2022 states that there are several areas for improvement in current conditions, such as government financial data that needs to be integrated and the absence of a single platform that provides comprehensive information and profiles of taxpayers/service users/payers. Some of these shortcomings may have a negative impact. Aim: This study aimed to analyze the impact of synergy on performance in the Ministry of Finance’s secondment program. Method: This study uses a positivism approach because it used theory as a starting point for research. The researcher’s position was outside the theory and the research object. The data and information collected were tested to confirm the research hypotheses. Literature studies were carried out by collecting and studying literature related to the themes and objects studied, such as books, journals, other research, articles, laws and regulations, official reports, and other supporting documents. The population in this study was 56 secondment teams scattered all around Indonesia in 2022, assessed by the monitoring and evaluation team and a census technique to have an accurate conclusion because all population members were included as the sample. Findings: The analysis resulted in the conclusion that synergy positively affects performance in the Ministry of Finance's secondment program. Good cooperation, feelings of mutual openness and mutual trust emerged among the participants of the secondment program because there was a common perception of a goal that needed to be achieved together.
Co-Authors Ahmad Yusuf Habibie Ahmadi, Juwanda Surya Aminuyati Anitasari, Yuli Annisa, Izzah Aziliya, Dara Chandra Wijaya Devie Permana Emma Rahmawati Permana, Anggit Jati Permana, Devie Triastie, Gitty Ajeng Yusuf Habibie, Ahmad Zulatsari, Anindya Atma