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All Journal Jurnal Ilmu Lingkungan Journal of Governance and Public Policy JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara Gulawentah:Jurnal Studi Sosial Jurnal Ekonomi Manajemen Sistem Informasi MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Ilmu Administrasi Negara ASIAN (Asosiasi Ilmuwan Administrasi Negara) Ilomata International Journal of Social Science Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Abdi Masyarakat Indonesia JIAPI: Jurnal Ilmu Administrasi dan Pemerintahan Indonesia International Journal of Science and Society (IJSOC) Golden Ratio of Social Science and Education Smart Society: Community Service and Empowerment Journal Journal of Indonesian Scholars for Social Research DEVOTE: Jurnal Pengabdian Masyarakat Global NeoRespublica : Jurnal Ilmu Pemerintahan Riwayat: Educational Journal of History and Humanities Jurnal Studi Pemerintahan Indonesian Journal of Humanities and Social Sciences
Florentina Ratih Wulandari
Program Studi Doktor Administrasi Publik Sekolah Pascasarjana Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Transportation Other

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Taxonomy of Economic Groups: A Proposal for Tax Supervision on High-Net-Worth Individuals (HNWI) in Indonesia Hutasoit, Erikson Aprianto Hotmangatur; Permana, Djaka; Wulandari, Florentina Ratih
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1347

Abstract

High Net Worth Individual (HNWI) is defined as an individual who has wealth or income on the highest scale. The role of HNWIs in a country's economy is very significant. However, in 2022 the contribution of tax revenues from all individuals (Income Tax Article 25/29 Individuals) in Indonesia will only reach 0.68% of the total national net tax revenues. In this writing, the authors aim to evaluate the effectiveness of the tax supervision policy performance of the Individual Taxpayer in Indonesia. The method used is using a descriptive qualitative approach through case studies using primary data in the form of interview results. Based on this writing, supervision of HNWIs in Indonesia is known to be not optimal. Where the supervision carried out has not been able to mitigate the risk of using Aggressive Tax Planning which, among other things, can be carried out by HNWIs using names other than the name concerned in disguising ownership of assets or income. This writing finds the most significant enabler in optimizing HNWI tax supervision is through the identification of HNWI income streams which in this writing are grouped into 8 (eight) nodes depicted in a diagram which the authors call "Taxonomy of Economic Groups". This writing finds that the risk treatment for this risk event is by changing the provisions of Article 18 paragraph (4) of the Income Tax Law.
Partisipasi Publik Dalam Perumusan Kebijakan Penataan Ruang Dan Dampaknya Pada Pengelolaan Sumber Daya Air Di Kota Tanjungpinang Hendro Sulistiyo; Wulandari, Florentina Ratih; Subiyakto, Rudi
JOM Vol 5 No 3 (2024): Indonesian Journal of Humanities and Social Sciences, September
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i3.5090

Abstract

Human activities have a significant impact on the environment, so spatial planning policies are needed. The rules instruct that spatial planning be carried out innovatively involving the public. Spatial planning for water resources is the substance of the spatial planning policy. The purpose of this study was to determine the condition of public participation in the process of formulating spatial planning policies and in the management of Water Resources, and to determine the impact of public participation in the process of formulating spatial planning policies on the management of Water Resources. Field review as the main focus of the study with a qualitative descriptive study method. Informants from related stakeholders, namely the government, community, and entrepreneurs (private) were divided into 3 groups. Informants were determined using the purposive sampling technique, and continued with the snowball sampling technique. Data collection methods were through interviews, observations and documentation. The level of public participation was analyzed according to the typology of the eight Arnstein Participation Ladders. The results of the study showed that in the process of formulating spatial planning policies in Tanjungpinang City, the community was involved at the consultation level (fourth ladder) and included in the category of degree of tokenism. Public participation in the management of Water Resources was at the partnership level (sixth ladder) included in the category of degree of citizen power. The conclusion of the study was that the role of the public in the formulation of spatial planning policies is relatively suboptimal. This participation condition has an impact on public participation in the management of Water Resources.
The Process of Implementing The Integrated Dynamic Archiving System (Srikandi) Program in The East Belitung Regency Government Maryono; Elu, Wilfridus B.; Wulandari, Florentina Ratih
JOM Vol 5 No 2 (2024): Indonesian Journal of Humanities and Social Sciences, June, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i2.5776

Abstract

This research is motivated by the Electronic-Based Government System (SPBE) policy in Presidential Decree 95 of 2018. Among the applications mandated, the Indonesian Ministry of PAN RB established the General Application for Dynamic Archiving (AUBKD), named the Integrated Dynamic Archiving Implementation System (SRIKANDI), through the Decree of the Minister of PAN RB number 679 of 2020. SRIKANDI is mandated for implementation in government agencies, regional governments, BUMN/D, and universities across Indonesia. SRIKANDI, derived from Presidential Decree 95 of 2018, has elicited varied responses from these entities, especially those with existing archiving applications and significant investments. Some agencies have not adopted SRIKANDI due to their established systems, while others, like East Belitung Regency, lacking an archiving application, chose SRIKANDI. This study employs a qualitative approach with descriptive analysis to explore the implementation process of the SRIKANDI program in East Belitung. The goal is to describe the implementation using the Van Meter and Van Horn models. Findings indicate that implementation and communication activities between organizations, internally within East Belitung Regency and externally with the government, were conducted directly. However, the results were suboptimal, highlighting the need for improved communication planning for effectiveness. The East Belitung Regency government, including the designated implementation team, did not fully grasp the broader context of the SRIKANDI program, focusing instead on distributing the application to regional ASN. This misalignment with the program's context, intent, and objectives, along with insufficient supervision, led to less-than-optimal results. Economic, social, and political conditions impacting the SRIKANDI program had a positive but insufficiently budgeted influence. The program's disposition shows that the implementation stages are clear, as evidenced by the SRIKANDI action plan document. Implementing resources have been enhanced, particularly in using the SRIKANDI application, through training by ANRI and the East Belitung Regency team.
PELATIHAN PEMANFAATAN DRONE UNTUK PEMBELAJARAN PENGINDERAAN JAUH DAN MITIGASI BENCANA KEPADA GURU GEOGRAFI KOTA TANGERANG SELATAN Sodikin Sodikin; Rahmat Hidayat; Florentina Ratih Wulandari; Guntur Bagus Pamungkas; Shinta Permana Putri
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4114

Abstract

Pelatihan ini dirancang untuk meningkatkan keterampilan guru geografi di Kota Tangerang Selatan dalam penggunaan drone sebagai alat bantu untuk pembelajaran penginderaan jauh dan mitigasi bencana di sekolah. Kegiatan pelatihan ini melibatkan kolaborasi antara dosen dan praktisi dari Universitas Terbuka yang menyediakan materi teoretis dan praktis tentang pengoperasian dan pemanfaatan drone dalam konteks pendidikan. Berdasarkan hasil survei, mayoritas peserta sebelumnya belum pernah mengoperasikan drone, namun setelah pelatihan mereka merasakan peningkatan signifikan dalam pemahaman dan kepercayaan diri. Sebanyak 68,2% peserta menyatakan bahwa materi pelatihan sangat mendukung peningkatan pengetahuan terkait drone, sementara 72,7% merasa lebih mudah dalam menerbangkan drone setelah mengikuti pelatihan. Selain itu, 95,5% peserta menilai pelatihan ini sangat relevan untuk memenuhi kebutuhan pembelajaran geografi di sekolah, yang menunjukkan potensi besar untuk pengintegrasian drone dalam pendidikan. Dengan demikian, pelatihan ini tidak hanya meningkatkan kompetensi teknis guru, tetapi juga mendukung pembelajaran interaktif dan aplikatif dalam geografi dan mitigasi bencana, memberikan siswa pengalaman belajar yang lebih mendalam dan relevan.
Negotiating Bureaucratic Hierarchy and Adaptive Governance: Dynamic Capabilities in Indonesia Local Government Ekasari, Hana Melita; Supriyono, Bambang; Kusumasari, Bevaola; Wulandari, Florentina Ratih
Journal of Governance and Public Policy Vol. 13 No. 2 (2026): June 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgpp.v13i2.28915

Abstract

Although dynamic capability theory has been widely applied in private-sector organizations, its use in non-Western public-sector contexts remains limited. Existing studies have paid limited attention to how culturally embedded norms shape the microfoundations of sensing, seizing, and transforming in public problem-solving processes. This study examines how institutionalized interpretations of Javanese norms, particularly unggah-ungguh (hierarchical subordination) and sendiko dawuh (obedience to authority), influence the enactment of dynamic capabilities in local government bureaucracy. Using an explanatory qualitative multi-case study of 17 sub-districts (Kapanewon) in Sleman Regency, Indonesia, this research draws on document analysis, focus group discussions, in-depth interviews, and field observations conducted between 2021 and 2025. The findings revealed uneven enactment of sensing, seizing, and transforming capabilities across sub-districts. Hierarchical cultural norms tend to encourage reactive, complaint-driven sensing rather than proactive environmental scanning, constrain seizing by prioritizing procedural compliance over innovation, and limit transforming to incremental structural adjustments that emerge mainly under strong and legitimate leadership. This study contributes to the public administration literature by demonstrating that culture functions not merely as a contextual background but also as a conditioning mechanism that simultaneously enables bureaucratic coordination and constrains organizational learning and bottom-up innovation. The study extends dynamic capability theory by incorporating culturally mediated hierarchy as a conditional factor that shapes adaptive governance in public bureaucracies. It also enriches street-level bureaucracy scholarship by highlighting the role of meso-level leaders (Panewu) as cultural brokers navigating tensions between authority and adaptive responsiveness.
THE EFFECTIVENESS OF DIGITAL-BASED E-TAX COURT SERVICES AT THE INDONESIAN TAX COURT: A DIGITAL GOVERNANCE ANALYSIS Neni Triana; Florentina Ratih Wulandari; Muhamad Nur Afandi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22024886

Abstract

Digitalization of public services has encouraged government institutions to develop electronic-based services to improve efficiency, accessibility, and transparency. However, the availability of digital platforms does not always indicate that services have achieved optimal performance. This study aims to analyze the effectiveness of e-Tax Court services at the Indonesian Tax Court using a digital governance perspective. This research employs a qualitative descriptive approach. Data were collected through semi-structured interviews with four users of e-Tax Court, consisting of Appellants/Claimants and Respondents, supported by document analysis. Data analysis was conducted using the Miles, Huberman, and Saldana qualitative analysis model. The evaluation uses five dimensions developed by Holzer and Manoharan: security/privacy, usability, content, services, and citizen and social engagement. The findings indicate that e-Tax Court has improved tax dispute administration by simplifying procedures and reducing physical processes. Nevertheless, several challenges remain, particularly regarding users’ concerns about data protection, system responsiveness, accessibility, and limited feedback mechanisms. The study concludes that e-Tax Court has supported digital judicial transformation, but continuous improvement is required to create a more secure, inclusive, and user-oriented digital service.
Evaluating Physical Infrastructure Policy for Poverty Reduction in Nias Regency Geni Andalria Harefa; Florentina Ratih Wulandari; Sri Sediyaningsih
Golden Ratio of Social Science and Education Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v6i2.2421

Abstract

Infrastructure development is a strategic fiscal instrument for poverty reduction in frontier (3T) regions, yet massive capital injections often fail to yield proportionate socio-economic benefits. This study evaluates the structural efficacy and implementation dynamics of physical infrastructure policy in Nias Regency, a disadvantaged archipelagic territory. Employing a qualitative descriptive design, data was gathered through semi-structured interviews, participant observations, and document analysis, and subsequently analyzed using William N. Dunn’s evaluation criteria alongside George C. Edward III’s implementation model. The findings reveal a distinct administrative paradox. While road network expansion effectively reduced spatial isolation decreasing isolated villages from 24 to 18 and achieving 233.89 km of reliable roads its capacity to eradicate systemic poverty remains structurally constrained. Policy performance is diluted by extreme geomorphological cost premiums (reflected in an escalating Construction Cost Index) and an inequitable capital allocation centralized around the district capital, Gido. Operationally, execution is hindered by extreme fiscal dependency, top-down communication that overrides grassroots planning forums (Musrenbang), and the systematic exclusion of local laborers by private contractors, triggering community alienation. To foster sustainable community welfare, local administrations must explicitly synchronize connectivity projects with economic empowerment. This study strongly recommends shifting fiscal priorities toward equitable rural network distribution, legally mandating local workforce quotas in private construction contracts, and adopting adaptive engineering designs to mitigate local environmental hazards.
Beyond Symbolic Government Branding: An Integrative Model of Public Trust in Indonesia's Digital Building Certification Services (SLF) Florentina Ratih Wulandari; Dwi Putranto Riau; Abdurrahman Rahim Thaha
Smart Society Vol. 6 No. 2 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i2.954

Abstract

Background: The digitalization of public regulatory services does not automatically strengthen public trust, participation, or regulatory compliance. In Indonesia, the Building Management Information System (SIMBG) supports the Certificate of Occupancy (SLF) process, yet certification outcomes remain influenced by users’ service experiences, communication quality, institutional credibility, and broader administrative conditions. This study examines government branding as a substantive service-based mechanism rather than merely a symbolic communication strategy. Methods: An explanatory sequential mixed-methods design was employed. The quantitative phase involved 300 SIMBG users from Sidoarjo, Semarang, and Bandung selected through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The qualitative phase used semi-structured interviews and document analysis to explain and contextualize the quantitative findings. Findings: Public participation showed the strongest positive relationship with SIMBG adoption (β = 0.766), followed by communication quality (β = 0.562). SIMBG adoption was also strongly associated with SLF ownership (β = 0.712). Qualitative findings indicated that procedural transparency, communication clarity, responsive assistance, and consistency between government messages and actual service delivery shaped perceptions of institutional credibility. Technical assessment costs, limited availability of qualified experts, document revisions, and other non-platform requirements remained important barriers to certification completion. Conclusion: Effective digital building certification depends not only on technological availability but also on credible government-user relationships and a supportive certification ecosystem. Government branding becomes substantively credible when messages of convenience, transparency, and professionalism are reinforced by actual service performance. Novelty/Originality: This study positions SIMBG as a digital service-based brand touchpoint linking participation, communication quality, platform adoption, SLF completion, and public value.
Co-Authors 2Yuli Tirtariandi El Anshori Abdurrahman Rahim Thaha Afandi, Muhamad Nur Amir, Firman Amud Sunarya Andriani Andriani Arif Sugiono Bakar, Muhammad Abu Bambang Supriyono Bevaola Kusumasari Dwi Putranto Riau Ekasari, Hana Melita Esti Kurniawati Mahardika Fatahillah*, Ridho Fauzi Fahmi Fikri, Luhur Ainul Furqorina, Rizka Geni Andalria Harefa Guntur Bagus Pamungkas Hanif Nurcholis Hendro Sulistiyo Hutasoit, Erikson Aprianto Hotmangatur Indah, Diani Iskandar, Andri Junita, Anak Agung Made Sastrawan Putra Junita, Hetty Katry Anggraini Lulus Sugeng Triandika Maryono Moh. Syarif Muhamad Nur Afandi Muhammad Bin Abubakar Muna, Siti Umamah Naili Neni Triana Nihaya, Luluk Permana, Djaka Purwanto Purwanto Rahman, Dahlan A Rahmat Hidayat Rahmat Hidayat Rahmat Hidayat Rudi Subiyakto, Rudi Sediyaningsih, Sri Shinta Permana Putri Sihombing, Tunggul Sodikin Sodikin Sodikin Sodikin Tama, Lora Patal Umar*, Ali Wahyuni, Ilis Matri Wanti, Venti Wilfridus B.Elu Zacharias, Tehubijuluw Zuzana, Fetrya