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All Journal JURNAL HUKUM Wardah Jurnal Riset Akuntansi Terpadu Jurnal Manajemen Pelayanan Publik Journal of Governance 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 GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan 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 Jurnal Multidisiplin Indonesia
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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Veterinary Other

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Dynamic Governance and Good Governance: Synergy in Regional Financial Management Inrawaty Gita; Bahrullah Akbar; Marja Sinurat; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
STRATEGI OPTIMALISASI RECOVERY SUBROGASI PADA JAMINAN ASURANSI UNTUK PENINGKATAN DIVIDEN DI PT ASURANSI JASA INDONESIA Dedy Purbolaksito; Bahrullah Akbar; Andi Masrich
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 7 (2026): 2026 Juli
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i7.962

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi pengelolaan recovery subrogasi pada PT Asuransi Jasa Indonesia (Persero), mengidentifikasi faktor-faktor yang memengaruhi optimalisasi recovery subrogasi, serta merumuskan strategi optimalisasi recovery subrogasi guna mendukung penguatan kinerja perusahaan dan kontribusi dividen kepada negara. Penelitian ini dilatarbelakangi oleh besarnya nilai recovery subrogasi PT Asuransi Jasindo yang masih dalam proses penyelesaian dan memerlukan penguatan pengelolaan, monitoring, serta strategi recovery yang efektif. Kondisi tersebut menunjukkan pentingnya optimalisasi pengelolaan recovery subrogasi sebagai bagian dari penguatan tata kelola perusahaan, efektivitas pengendalian internal, dan peningkatan kinerja keuangan perusahaan. Dalam perspektif Ilmu Pemerintahan, pengelolaan recovery subrogasi tidak hanya berkaitan dengan aspek bisnis perusahaan, tetapi juga berkaitan dengan tata kelola BUMN dalam mendukung pelayanan sektor ekonomi dan keberlanjutan kontribusi perusahaan kepada negara. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan pendekatan SOAR (Strengths, Opportunities, Aspirations, Results) dan Litmus Test untuk menentukan prioritas strategi optimalisasi recovery subrogasi. Informan penelitian terdiri atas pejabat dan pegawai PT Asuransi Jasindo yang terkait dengan pengelolaan klaim, subrogasi, hukum, dan manajemen risiko. Hasil penelitian menunjukkan bahwa pengelolaan recovery subrogasi pada PT Asuransi Jasindo masih menghadapi berbagai tantangan, baik dari aspek internal, eksternal, maupun hukum, seperti perlunya penguatan monitoring penagihan, koordinasi dengan mitra perbankan dan pihak terkait, kondisi debitur atau principal yang mengalami kesulitan keuangan, proses PKPU dan kepailitan, serta penguatan pengendalian internal. Kondisi tersebut menunjukkan perlunya strategi recovery yang lebih efektif dan terintegrasi guna mendukung optimalisasi pemulihan dana klaim dan penguatan kinerja perusahaan. Berdasarkan hasil analisis SOAR dan Litmus Test, strategi prioritas yang direkomendasikan meliputi pengembangan sistem monitoring recovery subrogasi yang terintegrasi, penguatan tata kelola dan pengendalian internal, peningkatan koordinasi dengan mitra perbankan dan aparat penegak hukum, serta penguatan kapasitas sumber daya manusia dalam pengelolaan recovery subrogasi.
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.
Analysis of Collaborative Actors in Regional Inflation Control Using Social Network Analysis: Studi Pada Tim Peengendalian Inflasi Kabupaten Cilacap Anindita Primastuti; Sartika Ika; Muhadam Labolo; Bahrullah Akbar
TRANSFORMASI: Jurnal Manajemen Pemerintahan Vol. 15 No. 1 (2023): TRANSFORMASI: Jurnal Manajemen Pemerintahan
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 Influence of Regional Financial Performance on Poverty Levels in Central Java Province Komedi Komedi; Hadi Prabowo; Bahrullah Akbar; Dahyar Daraba
Journal of Governance Volume 10 Issue 1: (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v10i1.30797

Abstract

Central Java Province has a large APBD; the poverty level in this region remains high and has not shown a significant decline. This raises questions regarding the effectiveness of budget allocations and the use of regional financial resources in poverty alleviation efforts. Thus, it is important to conduct research on how big the influence of the APBD as seen from regional financial performance is on poverty levels. This research uses a quantitative approach to analyze data obtained from 35 districts/cities in Central Java Province. The influence of regional financial performance on poverty levels in Central Java during the 2017-2022 period is shown by the coefficient of determination test (adjusted R-squared) of 0.146874 or 14.6874%. This means that financial performance, which includes the income growth ratio, In addition, regional governments are advised to propose transfer funds in the form of block grants for flexibility in budget allocation. Optimizing the Electronic-Based Government System (SPBE) is also important to support the implementation of the APBD. Finally, further research is needed to explore other factors that influence poverty levels in Central Java Province.
Transforming Financial Reporting Governance in Joint Village-Owned Enterprises toward Performance Accountability Andy Prasetiawan Hamzah; Bahrullah Akbar; Dadang Suwanda; Marja Sinurat
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.43633

Abstract

This study analyzes financial reporting governance in Joint Village-Owned Enterprises (BUMDesma) in Serang Regency, identifies institutional governance gaps, and develops a transformation model that repositions financial reporting as an institutional governance instrument. A qualitative descriptive-interpretive multiple-case study was conducted in eight BUMDesma operating as Village Financial Institutions (Lembaga Keuangan Desa, LKD). Data were obtained from 44 informants through semi-structured interviews, observation, documentation, source-method-document triangulation, and stakeholder validation through a Focus Group Discussion. Reporting practices have become more orderly, but their use remains predominantly administrative. The central gap lies between the production of financial information and its institutional use for performance monitoring, risk mitigation, oversight, and decision-making. Six transformations were identified: event-based to continuous transparency; administrative to performance accountability; regulatory to institutional compliance; compliance-based to performance-based oversight; actor-based to institution-based capacity; and financial reporting system to Governance Information System. Sustainable reporting governance requires an integrated institutional ecosystem rather than improvements to accounting systems alone.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Agus Joko Pramono Agustina, Frida Ahmad Alfa Hero Arfianto Ahmad Averus Akhsanul Khaq Alma’arif, Alma’arif Andi Masrich Andy Prasetiawan Hamzah 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 Dadang Suwanda Dahyar Daraba Dahyar Daraba Dairul Dairul . Dairul Dairul Dedy Purbolaksito Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Ella Lesmanawati Wargadinata Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Hadi Prabowo Hadi Prabowo Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. Inrawaty Gita Jariyatna, Jariyatna Jariyatna, Jariyatna Karno Karno Kawuryan, Megandaru W. Khairi, Halilul Khaq, Akhsanul Khasan Effendy Khasan Effendy Khasan Effendy Komaedi Komaedi Komedi Komedi Kurniawan, Alek Kusworo Kusworo Labolo, Muhadam Lukman, Sampara Lutfi, Reza M. Irwan Tahir Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Marja Sinurat Marja Sinurat Maryani, Dedeh Maryani, Dedeh Meltarini 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 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 Suwarno Suwarno Suwarno Suwarno Suwarno Syafutra, Roby Syahrial Abdi Tjahjo Suprajogo Tria Sasangka Putra Tria Sasangka Putra Udaya Madjid Wangsih Wangsih Zia Komaria