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All Journal ARISTO Al-Kharaj: Journal of Islamic Economic and Business JOELS: Journal of Election and Leadership
Akhmad Mustain
Universitas Sriwijaya
Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Multiple Streams/Critical Juncture Approach in E-Government Policy Implementation: A Study on SEMESTA Application Ade Kurniawan; Raniasa Putra; Akhmad Mustain
ARISTO Vol 14 No 1 (2026): January
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v14i1.11086

Abstract

This study aims to analyze the implementation of the SEMESTA application policy in order to improve administrative efficiency in Ogan Ilir Regency. The research method used is descriptive qualitative research. Data collection techniques using interviews, observation and documentation. The technique of determining informants is purposive sampling and snowball sampling analysis. The data analysis technique uses descriptive data analysis by following the six stages of qualitative analysis according to Creswell. This research uses Michael Howlett's Multiple Streams policy implementation theory, which includes four streams, namely the problem stream, policy stream, political stream, and program stream. Findings based on interviews, observations, and official documents show that the implementation of the SEMESTA application policy is still not optimal. Based on the analysis, problem flow and political flow are the main drivers of the policy, while when viewed from the program flow analysis, the implementation of the SEMESTA application policy faces challenges such as employee resistance to using fake GPS applications, the absence of specific regulations governing the SEMESTA application, and limited technological infrastructure, especially related to internet signals in certain areas. This study recommends increasing training and socialization, infrastructure, making special regulations for the SEMESTA application and continuous evaluation to support the sustainability of the SEMESTA policy.
Implementation Of Land And Building Tax (PBB) Reduction Policy For Individual Taxpayers In Palembang City Desi Novita Sari; M.Husni Thamrin; Akhmad Mustain
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9719

Abstract

Objective: This study aims to analyze the implementation of the Land and Building Tax (PBB) reduction policy for individual taxpayers in Palembang City based on the principles of Adam Smith's Canons of Taxation. Furthermore, this study aims to identify factors influencing the success of implementation and compare the realization of the policy across three recipient criteria: the underprivileged, retirees, and veterans. Method: This study used a qualitative descriptive method with a field study approach in Palembang City. Data were collected through direct observation, documentation, and in-depth interviews with eight key informants, including the Head of the Palembang City Regional Tax Management Agency (Bapenda), relevant technical officials, and taxpayer representatives from each category. Data analysis techniques included data condensation, data presentation, and drawing conclusions, the validity of which was tested through source triangulation. Results: The research findings indicate that the policy implementation has been quite successful, meeting four main aspects: (1) Equality, through factual verification of taxpayers' economic conditions and the provision of inclusive services for vulnerable groups; (2) Certainty, based on the legal basis of Mayoral Regulation No. 5 of 2020 and SOPs that guarantee a 7–14-day service time; (3) Convenience of Payment, through the provision of digital payment channels and e-commerce; and (4) Economic of Collections, which has successfully increased compliance and reduced tax arrears. However, there is a gap in implementation, with pensioner criteria dominating applications compared to veterans and low-income groups.Implications: The results of this study suggest the need for more extensive outreach, especially for veterans and low-income groups, to minimize information gaps. For policy practitioners, it is recommended to accelerate the transition to full digitalization to reduce reliance on physical documents and increase administrative efficiency. Future research could expand the scope to corporate taxpayers or analyze the effectiveness of policy communication at the grassroots level.
Collaborative Governance Based on Local Wisdom for Social Conflict Prevention Eusebius Lolonlun; Raniasa Putra; Akhmad Mustain
JOELS: Journal of Election and Leadership Vol. 7 No. 2 (2026): JOELS : Journal of Election and Leadership
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/joels.34888

Abstract

Social conflict prevention in culturally diverse regions requires governance approaches that can connect formal institutions with community-based social resources. This study examines collaborative governance based on local wisdom in preventing social conflict in Southeast Maluku. The study uses a qualitative descriptive approach, with data collected through interviews, observations, and documentation involving government officials, customary leaders, religious leaders, community leaders, and youth representatives. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings show that Larvul Ngabal and Ain Ni Ain provide a strong socio-cultural foundation through trust, shared values, social norms, and social cohesion. However, the implementation of collaborative governance remains suboptimal. Formal institutional arrangements exist, but coordination among stakeholders is limited; facilitative leadership remains more reactive than preventive; and community participation in conflict prevention is still limited. Local wisdom is also not yet fully integrated into formal governance mechanisms, resulting in collaboration that tends to intensify after conflict emerges rather than before tensions escalate. The study therefore proposes an enriched collaborative governance model that positions local wisdom as contextual social capital supporting the four dimensions of collaborative governance: starting conditions, institutional design, facilitative leadership, and collaborative process. A limitation of this study is that it focuses on the socio-cultural and institutional context of Southeast Maluku, which may limit the direct transferability of the proposed model to regions with different cultural and governance characteristics. Future research should examine the model in other culturally diverse regions and investigate how local wisdom can be institutionalized within formal conflict-prevention policies while maintaining its community-based character.
Co-Authors Ade Kurniawan Desi Novita Sari Eusebius Lolonlun M.Husni Thamrin Raniasa Putra