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Analysis of the Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue of Malang Regency Hadi Pranoto; Dian Ferriswara; Ika Devy Pramudiana; Sri Kamariyah
Perspektif Administrasi Publik dan hukum Vol. 2 No. 2 (2025): April : Perspektif Administrasi Publik dan hukum
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/perspektif.v2i2.195

Abstract

This study aims to describe and analyze: The Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah)) of Malang Regency and the Obstacles to the Implementation of Restaurant Tax Collection in Increasing the PAD of Malang Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes (specifically Restaurant Tax) in Malang Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments. This kind of relationship pattern is none other than related to the decentralized policy model that tends to use a top-down approach. The contribution of Restaurant Tax to Regional Taxes during the period 2021-2024 as a whole only reached an average of 5.53%. Although overall from year to year during the 2021-2024 fiscal year period, the contribution of Restaurant Tax to Malang Regency Regional Original Revenue revenue fluctuates, the increase in the realization of Restaurant Tax has been able to help the implementation of local government activities, both routine and development activities. Obstacles to the implementation of restaurant tax collection in increasing the PAD of Malang Regency can be in the form of: a. Low taxpayer awareness: Many restaurant entrepreneurs do not pay taxes or are in arrears of taxes. b. Lack of supervision: Many restaurants or restaurants operate without a license or register. c. Lack of socialization: The public does not know the benefits of paying taxes. d. Lack of bookkeeping: Small and medium-sized restaurants often do not keep bookkeeping. e. Manipulated transactions: Taxpayers deposit, calculate, and pay taxes themselves, resulting in data manipulation
Implementation of Smart Governance in Smart Villages Shelly Noer Anggraeni; Eny Haryati; Dian Ferriswara
Perspektif Administrasi Publik dan hukum Vol. 2 No. 2 (2025): April : Perspektif Administrasi Publik dan hukum
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/perspektif.v2i2.208

Abstract

This study aims to describe and analyze: how to implement smart governance in smart villages. The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the implementation of smart governance in the Three Villages Government as a Smart Village in Sidoarjo Regency is measured based on 3 aspects, namely: public service aspects, village information system aspects, and village fund management aspects. Information technology is indispensable in the implementation of all aspects of smart governance, both public services, village information systems, and village fund management. The first aspect is that public services can be faster and more optimal with the implementation of smart governance. Previously, village people who wanted to take care of village administration needs had to travel a considerable distance from their village to the sub-district center and even the district center, so it took extra time and energy to take care of it. After the online service, all village administration needs can be done quickly and easily because they can be directly verified by sub-district and district officers without having to visit the sub-district or district office. The second aspect is that village information can be obtained by the community at large easily and quickly. Previously, village people who wanted to know information about their village had to visit the village office.
The Influence of Social Media Influencers and Institutional Trust on Gen Z Students’ Decisions in Choosing Educational Institutions on Instagram Humairoh, Refy; Fedianty Augustinah; Dian Ferriswara
Journal of Educational Management Research Vol. 5 No. 1 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i1.1688

Abstract

This study aims to examine the influence of social media influencers and institutional trust on Generation Z students’ decisions in choosing educational institutions through the Instagram platform. The research employs a quantitative approach with an explanatory research design. The sample consists of 96 Generation Z respondents selected using the Cochran formula. Data were collected through a structured questionnaire using a Likert scale and analyzed using multiple linear regression techniques. The results indicate that social media influencers have a significant effect on students’ decision-making in selecting educational institutions, as evidenced by a t-value of 5.560 (p < 0.05). Institutional trust also shows a significant influence on students’ decisions, with a t-value of 4.425 (p < 0.05). Simultaneously, the F-test yields an F-value of 177.332 (p < 0.05), demonstrating that social media influencers and institutional trust collectively exert a significant impact on students’ enrollment decisions. Furthermore, the coefficient of determination (R²) of 0.617 indicates that 61.7% of the variance in students’ decision-making can be explained by the two independent variables, while the remaining 38.3% is influenced by other factors outside the research model.The findings imply that effective management of social media influencers and the strengthening of institutional trust play a crucial role in educational marketing and public relations management. Educational institutions are encouraged to optimize influencer-based digital promotion strategies while simultaneously enhancing credibility, transparency, and institutional reputation to attract Generation Z students in the digital era
The Effect of Service Quality, Promotion, and Price on Customer Satisfaction in Pt. Pos Indonesia (Persero) Pati Dhea Romadhona Achmadi; Sarwani Sarwani; Dian Ferriswara; Damajanti Sri Lestari
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i1.390

Abstract

PT Pos Indonesia (Persero), as a long-established Indonesian state-owned enterprise, faces increasing competitive pressure in the logistics industry due to the rapid growth of e-commerce and the emergence of digital-based private courier services. This study focuses on the Pati Branch Post Office, which has experienced rising delivery demand while continuing to encounter challenges related to service quality, promotional effectiveness, and customer price perceptions—factors that potentially influence customer satisfaction. The study aims to analyze the partial and simultaneous effects of service quality, promotion, and pricing on customer satisfaction at the Pati Branch Post Office. A quantitative research approach was employed using survey data collected through questionnaires distributed to customers. The data were analyzed using multiple linear regression to examine the relationships among variables. The results indicate that service quality is the most dominant factor influencing customer satisfaction. Promotion and pricing also have a statistically significant effect, although their influence is relatively weaker compared to service quality. These findings highlight the importance for PT Pos Indonesia to prioritize improvements in service reliability, responsiveness, and assurance to enhance the overall customer experience. In addition, strengthening digital-based promotional strategies and implementing value-based pricing are shown to positively shape customer perceptions. Overall, this study concludes that improving customer satisfaction at the Pati Branch Post Office is primarily driven by service quality enhancement, supported by effective promotion and appropriate pricing strategies aligned with customer value expectations.
Integrative Conceptual Model of Public Services in Islands Characterized Regions Through a Study of Multidimensional Literature Synthesis Genova Furu; Dian Ferriswara; Sarwani Sarwani
International Journal of Social Science and Humanity Vol. 2 No. 4 (2025): December: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v2i4.522

Abstract

This research aims to develop an Integrative Conceptual Model of Public Services in Archipelago Characterized Regions through a study of multidimensional literature synthesis. The focus of the research is directed at four main dimensions, namely maritime infrastructure, adaptive legal frameworks, geography-based governance, and digital innovation, which interact with each other in forming an effective, adaptive, and sustainable public service system. The method used is qualitative research based on non-SLR literature review with a narrative-integrative approach according to the guidelines of (Winarno, 2020). A total of 15 national and international articles were analyzed using thematic coding and cross-dimensional synthesis techniques to identify patterns of interconnectedness between variables. The results show that maritime infrastructure is the foundation of service accessibility, adaptive legal frameworks ensure policy legitimacy and fairness, geography-based governance strengthens the effectiveness of decentralization, and digital innovation accelerates efficiency and public participation. The synthesis of these findings gave birth to a new conceptual framework called the Integrated Maritime Public Service Framework, which emphasizes the importance of synergy between physical, social, legal, and technological aspects of the archipelago. The conclusion of the study confirms that the paradigm of public service in the archipelago has shifted from a bureaucratic model to an integrative and collaborative approach based on Pancasila values. This research contributes to the development of public governance theory and provides a new direction for service policy in the Indonesian archipelago.
Digital Transformation In Public Services : A Literature Review On Bureaucratic Innovation And Adaptation In The Era Of Digital Government Baharuddin Kasim; Dian Ferriswara; Enny Haryati
International Journal of Social Science and Humanity Vol. 2 No. 4 (2025): December: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v2i4.523

Abstract

Digital transformation has emerged as a major catalyst for reform in contemporary public administration, reshaping how governments design, deliver, and evaluate public services. This literature review synthesizes key findings from international studies to map the dynamics of technological innovation and bureaucratic adaptation in the era of digital government. The results demonstrate that technologies such as artificial intelligence, blockchain, cloud computing, and the Internet of Things accelerate administrative processes, enhance accuracy, reduce service costs, and strengthen transparency and accountability. However, the review also emphasizes that technological advancement alone is insufficient; the success of digital transformation depends on the capacity of public institutions to reorganize work structures, build digital competencies, and shift bureaucratic culture toward more adaptive and collaborative practices. Furthermore, digital participation platforms have expanded opportunities for citizen engagement, yet persistent digital divides—driven by socio-demographic disparities and unequal access to infrastructure—pose significant challenges to inclusive participation. The literature also reveals recurring barriers related to infrastructure readiness, cybersecurity, resistance to change, and limited digital literacy among public employees. Cross-country evidence from Turkey, Singapore, Italy, Iran, and the UAE shows similar transformation patterns, highlighting bureaucratic adaptation as a mediating factor between technological innovation and governance outcomes. Overall, this review offers an integrated conceptual understanding of digital transformation in public services and underscores the need for holistic strategies that combine technological investment, organizational reform, and inclusive governance to ensure sustainable and equitable digitalization.
Mobile Outreach Services as a Strategy for Inclusive Population Administration in Archipelagic Regions: A Literature Review Ivana Beatrice Manpioper; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.564

Abstract

Unequal access to population administration services remains a persistent governance challenge in archipelagic and geographically constrained areas, where spatial dispersion, limited connectivity, and high mobility costs systematically hinder citizens’ ability to obtain legal identity documents. In island regions, weak sea transportation networks, weather-dependent travel, and long distances to administrative centers reduce the feasibility of conventional, office-based service delivery, producing administrative exclusion that undermines equal citizenship. These barriers also intersect with socio-administrative realities, including the prevalence of unregistered marriages (nikah sirri), which constrains civil registration processes and delays the formal recognition of marital status and household composition within population administration systems. Against this backdrop, this review article aims to synthesize reputable scholarly literature on pelayanan jemput bola (mobile/outreach public services) as a policy strategy to advance service inclusivity and administrative justice in population administration, particularly for geographically marginalized communities. Methodologically, the article employs a thematic–conceptual literature review, systematically identifying and analyzing peer-reviewed journal articles and conference proceedings published primarily within the last five to ten years across recognized academic databases. The synthesis identifies key rationales and conceptualizations of outreach services, maps major implementation models (mobile units, community-based outreach, integrated one-stop outreach, and hybrid outreach–digital arrangements), and consolidates recurrent success factors, including local state capacity, inter-actor coordination, frontline discretion, and policy support. It also highlights persistent challenges such as logistical uncertainty, resource constraints, uneven digital readiness, and governance fragmentation across island territories. The article concludes that mobile/outreach population administration services can substantially improve equitable access to legal identity and strengthen civil rights realization in archipelagic contexts, but only when embedded in capacity-building and geography-sensitive governance arrangements. By integrating fragmented strands of scholarship, the review offers a conceptually grounded framework and policy-relevant implications for designing sustainable and just population administration reforms in island regions.
Apparatus Competency Gap in SPBE Services: An Analysis of Public Administration Literature Abdi Susanto; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.565

Abstract

The implementation of Electronic-Based Government Systems (Sistem Pemerintahan Berbasis Elektronik/SPBE) represents a strategic instrument of public administration reform aimed at improving service quality, efficiency, and governance through digital transformation. However, empirical evidence across countries indicates that the effectiveness of digital government initiatives is frequently constrained by persistent competency gaps among public sector personnel. This study conducts a thematic literature review to systematically identify, classify, and synthesize scholarly findings on competency gaps affecting SPBE and digital government implementation within the field of public administration. Drawing on peer-reviewed international literature published over the last decade and indexed in Scopus, Web of Science, and DOAJ, the review applies a narrative–synthetic approach supported by thematic analysis. The findings reveal four dominant dimensions of competency gaps: technical–digital competencies, managerial and digital leadership competencies, cross-sectoral collaborative competencies, and adaptive learning competencies. These gaps are shaped by interacting individual, organizational, and systemic factors, including misaligned human resource management practices, fragmented bureaucratic structures, and limited capacity-building mechanisms. Using Competency-Based Human Resource Management (CBHRM) as the primary analytical lens, and reinforced by Digital Government Theory, Digital Era Governance, and Capacity Building Theory, this study demonstrates that competency gaps are structural rather than merely individual deficiencies. The article contributes theoretically by integrating human resource and digital governance perspectives into a unified analytical framework, and practically by offering policy-relevant insights for strengthening public sector capacity and enhancing the sustainability of SPBE implementation.
From Leadership Training to Service Improvement: A Literature Review on Training Transfer, Change Projects, and Administrative Capacity in Tambrauw Regency Government Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.567

Abstract

Leadership training has become a key instrument in public sector reform, driven by expectations that public managers act as strategic leaders to improve organizational performance and public service delivery. However, despite substantial investments, public administration research consistently highlights a gap between leadership training participation and tangible service improvements, particularly in resource-constrained local governments. Existing studies often examine leadership training effectiveness, training transfer, organizational change, and administrative capacity separately, resulting in limited integration across these interconnected processes. This fragmentation restricts understanding of how leadership competencies gained through training are transferred into practice, institutionalized through post-training change initiatives (Aksi Perubahan), and translated into sustainable administrative capacity and service outcomes. To address this gap, this integrative literature review synthesizes and critically analyzes peer-reviewed research on public sector leadership training, focusing on training transfer mechanisms, action-based change initiatives, and administrative capacity development in local governments, using the Tambrauw Regency Government as an illustrative context. The review draws on articles indexed in Scopus, Web of Science, and Google Scholar published between 2016 and 2025, selected based on public sector relevance and theoretical rigor. Using thematic synthesis and conceptual mapping, the findings show that leadership training contributes to service improvement only when supported by a conducive transfer climate, strong organizational commitment, and structured change projects. These change initiatives mediate the transformation of individual competencies into organizational routines, while administrative capacity determines the sustainability of outcomes. The study contributes to administrative capacity theory and provides practical insights for designing effective leadership training policies in peripheral local government contexts.
Risk-Based Internal Audit for the Oversight of Village Funds in Remote Areas: A Literature Review on Risk Mapping, Early Warning, and Fraud Prevention Edizon Mirino; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.568

Abstract

The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.