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All Journal Sawala : Jurnal Administrasi Negara MUHARRIK: JURNAL DAKWAH DAN SOSIAL Pro Patria: Jurnal Pendidikan, Kewarganegaraan, Hukum, Sosial, dan Politik Journal of Contemporary Governance and Public Policy JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Kybernology : Journal of Government Studies PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi International Journal of Law and Society JANE (Jurnal Administrasi Negara) Aliansi : Jurnal Politik, Keamanan Dan Hubungan Internasional
Syifa Rachmania Komara
Department Of Public Administration, FISIP Unpad
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Integrating Transformative and Servant Leadership with Islamic Values: Implications for Local Government Effectiveness in Indonesia Bekti, Herijanto; Pancasilawan, Ramadhan; Komara, Syifa Rachmania
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 7 No. 1 (2024): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Fakultas Dakwah Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Leadership plays a crucial role in determining the direction and success of local government in Indonesia. This study aims to analyze the relevance and implications of the concepts of transformative leadership and servant leadership from an Islamic perspective on local governance. Both leadership models emphasize moral values, empathy, and empowerment, which align with Islamic leadership principles such as justice (al-'adl), trustworthiness, and community service. In the context of local government, the application of these values ​​is expected to strengthen bureaucratic integrity, increase public trust, and create policy innovations oriented toward the interests of the people. This study used a qualitative method with a descriptive-analytical approach, with secondary data obtained from scientific literature, religious documents, and public policy sources. The results indicate that the application of transformative leadership and servant leadership principles based on Islamic values ​​has a positive influence on the effectiveness of local government in Indonesia. Leaders who integrate a transformative vision with a spirit of service have been shown to improve bureaucratic performance, strengthen public trust, and encourage innovation in public services and sustainable development. Islamic values ​​such as justice, trustworthiness, and moral responsibility serve as the foundation that strengthens transparency, accountability, and a service-oriented approach to the community.
Rethinking Local Government Asset Management in Indonesia: Governance, Planning, and Policy Evaluation Asep Sumaryana; Syifa Rachmania Komara; Ramadhan Pancasilawan
Journal of Contemporary Governance and Public Policy Vol. 5 No. 2 (2024): (October 2024)
Publisher : Pusat Penelitian Ilmu Sosial dan Humaniora Kontemporer, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46507/jcgpp.v5i2.643

Abstract

Effective asset management is essential for enhancing operational efficiency and achieving sustainable development within local governments in Indonesia. This study explores key challenges in asset management, focusing on governance, planning, and policy evaluation. Several critical issues are identified: fragmented governance, insufficient transparency and coordination, outdated asset inventories, and misalignment between asset management practices and broader development goals. Policy evaluation mechanisms are also inadequate, failing to measure asset utilisation effectively. These challenges lead to inefficiencies in resource allocation, underutilisation of assets, and missed opportunities for local economic growth. The findings align with Sustainable Development Goals (SDGs), particularly SDG 11 (Sustainable Cities and Communities), which promotes efficient resource use, and SDG 9 (Industry, Innovation, and Infrastructure), which supports enhanced infrastructure management. Addressing these goals enables local governments to align asset management strategies with broader sustainability objectives, fostering equitable growth and long-term development. Through a qualitative literature review, this study analyses data from government reports and prior research to highlight these challenges and propose solutions. An integrated approach—aligning governance frameworks, improving asset management planning, and strengthening policy evaluation—can overcome the identified barriers. By adopting this model, local governments can optimise asset management, leading to improved efficiency, better resource utilisation, and sustainable development. Future research should explore applying this framework across regions in Indonesia to validate its effectiveness.
Anggaran Pendapatan dan Belanja Daerah (APBD) dalam Meningkatkan Kesejahteraan Masyarakat di Kabupaten Subang Tahun 2020 - 2024 Primawan, Hafizh Khoiri; Komara, Syifa Rachmania
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1535

Abstract

Penelitian ini bertujuan untuk menganalisis Anggaran Pendapatan dan Belanja Daerah (APBD) dalam meningkatkan kesejahteraan masyarakat di Kabupaten Subang melalui indikator Indeks Pembangunan Manusia (IPM), tingkat kemiskinan, dan tingkat pengangguran selama periode 2020–2024. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus untuk memahami secara mendalam hubungan antara kebijakan penganggaran daerah dan capaian indikator kesejahteraan masyarakat. Data penelitian dikumpulkan melalui wawancara, observasi, dan studi dokumentasi terhadap dokumen APBD serta publikasi statistik resmi pemerintah daerah. Analisis data dilakukan menggunakan model analisis interaktif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan secara sistematis. Hasil penelitian menunjukkan bahwa alokasi APBD Kabupaten Subang telah diarahkan pada sektor prioritas seperti pendidikan, kesehatan, dan pembangunan infrastruktur yang berkontribusi terhadap peningkatan Indeks Pembangunan Manusia secara bertahap. Namun demikian, dampak APBD terhadap penurunan tingkat kemiskinan dan pengangguran masih terbatas karena dipengaruhi oleh kondisi ekonomi daerah dan efektivitas implementasi program pembangunan. Penelitian ini memiliki keterbatasan pada penggunaan pendekatan kualitatif yang tidak mengukur hubungan secara statistik. Meskipun demikian, penelitian ini memberikan kontribusi dalam memahami bagaimana kebijakan penganggaran daerah dapat memengaruhi kesejahteraan masyarakat serta menjadi dasar evaluasi bagi pemerintah daerah dalam meningkatkan efektivitas pengelolaan APBD.
Analisis Pelaksanaan Intensifikasi Pajak Hotel di Kota Bandung Gerry Arfiand Fachriza; Syifa Rachmania Komara
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1569

Abstract

Penelitian ini membahas pelaksanaan intensifikasi pajak hotel di Kota Bandung dalam mendukung peningkatan Pendapatan Asli Daerah (PAD). Penelitian ini dilatarbelakangi oleh masih adanya kendala dalam pelaksanaan intensifikasi pajak hotel, seperti rendahnya kepatuhan wajib pajak, keterbatasan pengawasan, serta masih adanya objek pajak yang belum terdata secara optimal. Penelitian ini bertujuan untuk mengetahui pelaksanaan intensifikasi pajak hotel, mengidentifikasi hambatan yang dihadapi, serta mendeskripsikan pelaksanaan intensifikasi pajak hotel dalam mendukung peningkatan PAD Kota Bandung. Penelitian ini menggunakan teori intensifikasi pajak menurut (Kustiawan & Solikin, 2005). Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pelaksanaan intensifikasi pajak hotel di Kota Bandung secara umum telah berjalan cukup baik melalui penerapan sistem digital e-SATRIA, pengawasan lapangan, peningkatan kompetensi aparatur, serta kegiatan sosialisasi perpajakan. Namun demikian, pelaksanaannya masih menghadapi beberapa kendala, seperti keterbatasan SDM, belum optimalnya pengawasan, dan masih optimalnya pengawasan, dan masih rendahnya kesadaran sebagian wajib pajak hotel.
Co-Authors Anry Firmansyah Asep Sumaryana Didin Muhafidin Dwinanda, Fathur Rahman Elisa Susanti Gerry Arfiand Fachriza Herijanto Bekti Mahmud, Toni Anwar Miftah, Ahmad Zaini Muharam, Riki Satia Primawan, Hafizh Khoiri Ramadhan Pancasilawan Ramadhan Pancasilawan Rina Dewiyanti Rusliadi Rusliadi Rusliadi Rusliadi Satia Muharam, Riki Ufa Anita Afrilia Willya Achmad