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All Journal Owner : Riset dan Jurnal Akuntansi Golden Ratio of Law and Social Policy Review (GRLSPR)
Yopan, Muhammad
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Role of Accountability and Transparency in Advancing Meritocracy in the Selection of State Officials Pratiwi, Kurnia; Yopan, Muhammad
Golden Ratio of Law and Social Policy Review Vol. 5 No. 1 (2025): July - December
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v5i1.1182

Abstract

In Indonesia, the meritocracy system is implemented through various bureaucratic reforms and human resource management in the public sector to overcome nepotism and primordialism. One of the primary keys in human resource management is the selection process, which can create professional Human Resources (HR). The strategy of the selection process must be based on qualifications to get the best candidates as a form of application of meritocracy. The application of meritocracy in the selection process is not only in attracting State Civil Apparatus, but also for selection in attracting and selecting State Officials. To get the best candidate, whose process is more acceptable to the public, as it can increase transparency and accountability by organizing a selection process. This study provides an example of how the accountability and transparency of meritocracy-based selection can be applied in organizing the selection of state officials. This research uses descriptive qualitative research methods with data analysis using research data sourced from interviews with informants, consisting of the secretariat of the selection committee and candidates for state officials who take part in the selection and document studies. The research results provide valuable insights into studies related to the organization of selection, especially State Officials, both inside and outside Indonesia.
Pita Cukai Digital: Systematic Literature Review, Potensi Dan Tantangan Dalam Pemberantasan Rokok Ilegal Di Indonesia Astri, Yasmina Aziza; Yopan, Muhammad
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2682

Abstract

Excise duty plays a dual role as a source of state revenue and a regulatory instrument to control the consumption of goods with negative externalities. Unlike other taxes, excise collection requires a physical marker, typically an excise stamp, which also functions as a monitoring tool. With technological advancements, conventional excise stamps have evolved into digital forms incorporating features such as track-and-trace systems, direct marking, or QR codes, which enhance transparency and enforcement by allowing both authorities and the public to verify product authenticity. This study employs a systematic literature review (SLR) to examine the implementation of digital excise stamps in various countries and assess their relevance to the Indonesian context. The findings indicate that digital excise stamps offer significant opportunities for improving excise administration and increasing state revenue. However, challenges remain, including differences in the structure and scale of Indonesia’s tobacco industry, the nature of excise violations, and the high initial investment costs required for implementation. The study provides valuable insights for policymakers considering the adoption of digital excise stamp in Indonesia.
Co-Authors Astri, Yasmina Aziza Kurnia Pratiwi, Kurnia