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All Journal JURNAL HUKUM Wardah Jurnal Manajemen Pelayanan Publik ARISTO Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EDUCATION AND DEVELOPMENT Journal of Humanities and Social Studies TRANSFORMASI: Jurnal Manajemen Pemerintahan PERSPEKTIF International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis AKSELERASI: Jurnal Ilmiah Nasional Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Social Science Lex Publica Eduvest - Journal of Universal Studies Research Horizon Influence: International Journal of Science Review
Bahrullah Akbar
Institut Pemerintahan Dalam Negeri (IPDN), Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Other

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Cooperation Policy Implementation Between the Government and Business Entities in the Provision of Infrastructure in Indonesia Tria Sasangka Putra; Khasan Effendy; Bahrullah Akbar; Sampara Lukman
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2328

Abstract

The problem of not optimal implementation of cooperation policies between the government and business entities in the provision of infrastructure at the Ministry of National Development Planning/National Development Planning Agency of the Republic of Indonesia shows that actually the policy implementation process is still not in accordance with the policy objectives set out in Presidential Regulation Number 38 of 2015, seen from the pattern of implementation, and still has various weaknesses. This study uses a qualitative approach with descriptive methods, namely data collection by interviews, documentation and observation with data analysis, namely data reduction (data reduction), data display (display data), and conclusion drawing/verification (withdrawal of conclusions/verification) with triangulation techniques on the data obtained. The theory used in this study uses the public policy theory of Merilee S. Grindle. Grindle's (1980) model with dimensions: policy content and policy context. The contents of the policy cover (1) interests affected; (2) type of benefits; (3) extent of change envisioned; (4) site of decision making; (5) program implementers; and (6) committed resources. The implementation context includes (1) power, interest, and strategies of the actors involved; (2) institutional and regime characteristics; and (3) compliance and responsiveness. With Grindle's opinion, then the Implementation of PPP Policy in Provision of Infrastructure at the Ministry of National Development Planning/National Development Planning Agency of the Republic of Indonesia will be analyzed according to the content of policy and the context of implementation. The implementation of the Implementation of the Cooperation Policy between the Government and Business Entities in the Provision of Infrastructure at the Ministry of National Development Planning/National Development Planning Agency of the Republic of Indonesia. not yet optimal Researchers create a new model of Government Cooperation Policy with Business Entities in Provision of Infrastructure at the Ministry of National Development Planning/National Development Planning Agency of the Republic of Indonesia Transparency, Regulation, integrated system, Agility (information openness, making laws, digitally integrated system, intelligent leadership).
Optimising Regional Financial Performance through Capital Expenditure and Regional Revenue in Bengkalis Regency 2017-2020 Syahrial Abdi; Bahrullah Akbar; Dedeh Maryani; Marja Sinurat
ARISTO Vol 11, No 2 (2023): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v11i2.6899

Abstract

Local Government Governance in Improving Regional Financial Performance on the Analysis of Capital Expenditure and Regional Revenue from 20017 to 2020 proves that the Quality and Allocation of Expenditure has not been seen due to the Pattern of Leadership Culture and Geopolitics of Bengkalis Regency. Capital Expenditure has not been prepared to build infrastructures related to the community’s economic growth, which will ultimately impact increasing Regional Original Revenue (PAD). This research is a qualitative descriptive type, intending to know the work of regional finance; there are 5 (five) elements, namely: 1) Degree of Decentralisation; 2) Financial Dependence on the Central Government; 3) Financial Independence; 4) Effectiveness of local revenue; 5) Degree of BUMD Contribution. This paper proves that optimal and effective capital expenditure and the ability to develop an integrated revenue-raising program can improve regional financial performance.
Analysis of Collaborative Actors in Regional Inflation Control Using Social Network Analysis Anindita Primastuti; Sartika Ika; Muhadam Labolo; Bahrullah Akbar
TRANSFORMASI: Jurnal Manajemen Pemerintahan TRANSFORMASI: Jurnal Manajemen Pemerintahan- Volume 15, Nomor 1, Tahun 2023
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtp.v15i1.2896

Abstract

This study aimed to analyze the relationships among actors involved in the collaboration of the Regional Inflation Control Team (TPID) in Cilacap Regency and identify the main actors (key actors) who play a crucial role in its success. Social Network Analysis was used to examine the network among the actors focus on four factors namely; collaboration, communication, learning examples, and interactor relationships within TPID. The results showed that the following actors were considered important in the TPID collaboration for inflation control in Cilacap Regency, namely theRegent of Cilacap, the Secretary of Cilacap Regency, the Head of the Bank Indonesia Representative Office in Purwokerto, the Assistant for Economic and Development, as well as the Head of Trade, Economy, and SMEs Office. These individuals were often sought after and served as learning resources when TPID members encountered problems. Keywords: Inflation; Collaborative Public Management; Collaboration; Communication; Social Network
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Akhsanul Khaq; Bahrullah Akbar; Khasan Effendy; Sampara Lukman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1262

Abstract

This study analyzes the policy implementation of Government Capital Funds (GCF) for the Indonesia Logistics Bureau (Perusahaan Umum Badan Urusan Logistik, Perum BULOG) to support national food security. This study also aims to identify any obstacles and determine the development of an effective policy model for implementing the policy. This study uses qualitative methods, and the primary data was obtained from informants using the snowball technique collected from in-depth interviews. The result of this study is that the implementation of GCF fund utilization could have been more optimal in achieving the set targets due to several obstacles. These obstacles include the incomprehensiveness and inconsistencies in GCF policy planning, the difficulty of undertaking land acquisition and obtaining an environmental license,  GCF funds are much less than the total needs that should be met, and the discontinuation of the RASTRA Program for low-income families and poor food security governance. In addition, developing an implementation model for the effective use of GCF funds requires strengthening the authority of national food security management institutions. This study recommends that the government upgrade the status of Indonesia's Logistics Bureau to become a ministry-level institution. The relationship pattern with the National Food Agency must also be strengthened for better food policy governance.
The Adoption and Readiness of Digital Technologies Among Auditors in Public Accounting Firms: A Structural Equation Modeling Analysis Hendra Susanto; Agus Joko Pramono; Bahrullah Akbar; Suwarno Suwarno
Research Horizon Vol. 3 No. 2 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.2.2023.71-85

Abstract

This research aims to investigate the influence of auditors' optimistic and innovative attitudes on their intention to conduct audits using Computer-Assisted Audit Techniques (CAATs). The study adopts a quantitative approach and gathers data from 224 respondents employed in 20 Public Accounting Firms located in Central Java, selected through random sampling techniques. Structural Equation Modeling (SEM) is employed for data analysis. The research findings reveal that auditors' optimistic and innovative attitudes have a positive and significant impact on their perceived ease of use of CAATs and their perception of improved performance when utilizing CAATs in conducting audits. These positive perceptions subsequently influence the auditors' intention to adopt and incorporate CAATs in their audit practices. The results of this study contribute valuable insights into the importance of auditors' attitudes in shaping their intention to adopt CAATs, emphasizing the significance of positive attitudes towards technological innovations in the audit profession. These findings hold implications for audit firms and professionals, highlighting the need to foster optimistic and innovative mindsets to facilitate the integration of CAATs into audit practices effectively. This research provides a foundation for further studies in the domain of audit technology adoption and underscores the significance of fostering a forward-thinking culture within the audit profession to enhance the use of CAATs and optimize audit performance.
Collegial Collective Decision-Making Mechanisms and Communication Akbar, Bahrullah; Nofrizal, Nofrizal; Khairi, Halilul; Elsye, Rosmery
Wardah Vol 25 No 1 (2024): Wardah
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/wardah.v25i1.23465

Abstract

The effectiveness of decision - making is influenced by internal factors such as differences in point of view, conflicts between members, knowledge and experience of team members, trial documentation, and a culture of asking questions and seeking clarification. External influencing factors include pressure from stakeholders, environmental uncertainty, resource availability, and social norms and organizational culture. This study uses a qualitative method with the source of the source data from the speakers and the review of literature and other reading materials. Determination of informants in the study using purposive sampling techniques with data collected through interviews and observations. The location of this study is in the environment of Bawaslu of West Java Province and the structures below it. The Supreme Audit Board (BPK RI) session implements a collective collegial decision-making system, which involves all members of the session in discussion and deliberation to reach a consensus. To improve communication skills and teamwork, BPK RI can take strategic steps such as improving communication skills, creating an open environment, managing conflicts, seeking mutual understanding, and respecting the opinions of members.
Regional Tax Management Optimization Model to Realize Regional Financial Independence in Pekanbaru City, Riau Province Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 1 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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

Abstract

The financial independence of the Pekanbaru City area is based on the amount of the original regional income, especially the local tax revenue. The purpose of the research is to analyze the determination of regional tax targets with real potential, analyze the process of optimizing regional taxes for regional financial independence, and find a regional tax optimization model for regional financial independence in Pekanbaru City, Riau Province. The research used qualitative research with 12 units of analysis with 20 informants who were determined by purposive sampling. Secondary data collection using literature studies and primary data using interview techniques based on optimizing local tax management by observation. Data analysis uses descriptive analysis developed by triangulation of observers. The results of the study concluded that the determination of regional tax targets was carried out by expanding the revenue base by improving the database and assessment of local taxes determined based on the collection process and improving the supervision process, the application of sanctions to improve administrative efficiency and cooperation between agencies in Pekanbaru City, Riau Province, the process of optimizing local taxes is carried out by intensification and extension of tax subjects and objects to increase regional financial independence, and the regional tax optimization model is: Model Four Pillars of Optimization of Regional Tax Management in the context of financial independence based on intensification and extension, institutional and information system. It is recommended to increase the efficiency of tax administration and reduce collection costs through improving administrative procedures and increasing the efficiency of collecting each type of local tax as well as carrying out better tax planning by improving the coordination of related agencies within the regional government of Pekanbaru City, Riau Province.
Keterlibatan Masyarakat dalam Kolaborasi Pengendalian Inflasi Primastuti, Anindita; Labolo, Muhadam; Sartika, Ika; Akbar, Bahrullah
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 4 : Al Qalam (Juli 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i4.2296

Abstract

Keterlibatan masyarakat dalam sebuah kolaborasi publik adalah sebuah keharusan, begitu juga dalam kolaborasi pada Tim Pengendalian Inflasi Daerah (TPID) Kabupaten Cilacap yang sudah melibatkan masyarakat diwakili oleh Lembaga Swadaya Masyarakat. Namun demikian keterlibatan masyarakat dirasakan masih kurang dan dianggap masih perlu melibatkan masyarakat. Penelitian ini bertujuan untuk mendekripsikan bentuk keterlibatan masyarakat dalam kolaborasi pengendalian inflasi dan kelompok masyarakat yang dilibatkan. Dengan menggunakan metdoe triangulasi (triangulation method) dan triangulasi sumber data (data source triangulation) diketahui bahwa bentuk keterlibatan masyarakat ada yang aktif dan pasif, kemudian kelompok masyarakat yang paling banyak dilibatkan adalah petani. Hasil penelitian ini menunjukan bahwa pelibatan masyarakat dalam kolaborasi publik untuk mengendalikan inflasi adalah hal yang penting karena dapat mengoptimalkan capaian yang ingin dituju dari kolaborasi, dalam hal ini adalah terkendalinya inflasi. Tingkat keterlibatan masyarakat yang diinginkan dalam membuat keputusan (kebijakan) tergantung pada atribut masalah inti, beberapa masalah menuntut lebih banyak keterlibatan, yang lain menuntut lebih sedikit atau lebih banyak.
Reinforcing Capital Expenditures And Regional Revenues For Improving Regional Financial Performance In Kampar Regency Abdi, Syahrial; Akbar, Bahrullah; Maryani, Dedeh; Sinurat, Marja; Anggaredho, Panji Patra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 1 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9513

Abstract

This study aims to find out how reinforcing capital expenditures and regional revenues can improve regional financial performance in Kampar Regency. Sources of data for this study encompass primary data which includes in-depth interviews with informants and secondary data which includes all documentation relevant to this study such as laws and regulations, articles, reports, etc. The observation period in this study was from 2017-2020 which encompasses three main variables. First, the regional financial performance variable, which is including 4 dimensions: (1) the level of regional financial independence, (2) the level of financial dependence, (3) the degree of decentralization, and (4) the effectiveness of Local Own-source Revenue. Second, the capital expenditures variable is including 1-dimension, fixed asset spending. Third, the regional revenues variable is including to 1 dimension, the regional revenues component. The results of this study are that: (1) the regional financial performance variable in Kampar Regency has a very low level of regional independence, a very high financial dependency, a very low degree of decentralization and a high level of Local Own-source Revenue effectiveness. (2) In the capital expenditures variable, the allocation of capital expenditure to the realization of regional expenditure is still not optimal, with the largest allocation of the construction of roads, irrigation, and networks that are useful for stimulating the economy. Meanwhile. in the aspect of maintaining its assets, the costs set aside are inadequate. (3) Then on the regional revenues variable, the average regional revenues component of Kampar Regency contains (a) Local Own source Revenue (11.03%) which is dominated by contributions from local taxes. (b) Transfer revenue (85.37%) which is dominated by contributions from central government transfers – balancing funds. (c) Other revenue (3.61%). For improving regional financial performance, we propose to carry out a reengineering by reinforcing capital expenditures and regional revenues.
Effectivity of Services In South Tangerang City Public Services Mall Riyakudu Maulana; Bahrullah Akbar; Baharudin Tahir
Journal Of Social Science (JoSS) Vol 3 No 11 (2024): JOSS
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i11.383

Abstract

The establishment of the South Tangerang City Public Service Mall is a follow-up to the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 23 of 2017 Article 1. This research aims to find out how the effectiveness of services and efforts made to improve the effectiveness of services at the South Tangerang City Public Service Mall. This research uses a qualitative method with a descriptive approach with primary and secondary data sources. Data collection techniques were carried out using interviews, observation and documentation, Data analysis techniques used were data reduction, data presentation and conclusion drawing. The results show that the effectiveness of services at the Public Service Mall of South Tangerang City is quite good. First, service procedures are considered effective because they are easy for the community to understand. Second, the service completion time is quite effective thanks to the service provider's efforts to complete it on time. Third, service fees are in accordance with government regulations and are affordable. Fourth, the facilities and infrastructure in this mall are comfortable and complete, supported by good information technology. Fifth, employees have competence with a friendly and informative attitude. Finally, service products are in accordance with the provisions and the public is satisfied with the services received. The conclusion of this study shows that services at the Public Service Mall of South Tangerang City are effective, with clear procedures, appropriate completion time, affordable costs, and good facilities and infrastructure.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Agus Joko Pramono Agustina, Frida Ahmad Averus Akhsanul Khaq Alma`arif, Alma`arif Anindita Primastuti Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aris Djaenuri Asep Sumaryana Baharudin Tahir Beni Ruslandi Beni Ruslandi Bogie Setia Perwira Nusa Cahyo Ariawan dahyar daraba, dahyar Dairul Dairul . Dairul Dairul Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Gita, Inrawaty Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. Jariyatna, Jariyatna Jariyatna, Jariyatna Karno Karno Kawuryan, Megandaru W. Khairi, Halilul Khaq, Akhsanul Khasan Effendy Khasan Effendy Khasan Effendy Komaedi, Komaedi Kurniawan, Alek Kusworo Kusworo Labolo, Muhadam Lukman, Sampara Lutfi, Reza M. Irwan Tahir Madjid, Udaya Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Maryani, Dedeh Maryani, Dedeh Meltarini Meltarini, Meltarini Momin Noorjahan Muh. Ilham Muh. Ilham, Muh. Ilham Muhadam Labolo Muhammad Ramadhani Murtir Jeddawi Nirva Diana Nirva Diana Nofrizal Nofrizal Nuryanto Nuryanto Panji Patra Anggaredho, Panji Patra Prabowo, Hadi Pradana, Bernardus Dwita Pramono, Agus Joko Pramono, Agus Joko Putra, Tria Sasangka Rauf, Muhammad Renny Friska Rifaldi Kelana Riyakudu Maulana Rizari Rosmery Elsye Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sinta Ningrum Sinurat, Marja Sjafrudin Mosii Sri Haryati Surya Pujoyono Surya Pujoyono Suwanda, Dadang Suwarno Suwarno Suwarno Suwarno Suwarno Syafutra, Roby Syahrial Abdi Tjahjo Suprajogo Tria Sasangka Putra Tria Sasangka Putra Wangsih, Wangsih Zia Komaria