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Evaluation of Financial Management of Sidoan Timur Village, Sidoan District: Transparency and Accountability in the Perspective of Governance of Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi Moh. Sagaf Said Hi. P. Malela; Kristyan Dwijosusilo; Kresna Adhi Prahmana; Dandy Patrija W
International Journal of Social Science and Humanity Vol. 2 No. 2 (2025): June : International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v2i2.357

Abstract

Village financial management is one of the key indicators in realizing effective village governance. However, in many villages, including Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, the practice of financial transparency and accountability still faces various obstacles. This study aims to assess the application of the principles of transparency and accountability in the financial management of Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, by referring to the perspective of village governance. The approach used is a qualitative method through case studies. Data were obtained through in-depth interviews, participatory observations, and review of official village documentation. Data analysis was carried out with the stages of data reduction, data presentation, and inductive conclusion drawing. The research findings reveal that village financial management has not fully implemented the principle of transparency, because financial information is not routinely published and administrative accountability is still formal, without active involvement from the community. In addition, the implementation of financial governance regulations has not been consistent at the operational level. In conclusion, the practice of transparency and accountability in Sidoan Timur Village needs to be strengthened by increasing the capacity of village officials, optimizing public information media, and empowering community participation. Further research is suggested to examine the comparison between several villages with a quantitative approach in order to obtain a broader picture of village financial management from a governance perspective.
Inovasi Pelayanan Publik Melalui Program Sikilap (Strategi Menuju Kapuas Sehat dengan Integrasi Layanan Primer): Strategi Menuju Kabupaten Kapuas Sehat: Penelitian Dina Rizki; Kristyan Dwijosusilo; Kresna Adhi Prahmana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2004

Abstract

The SIKILAP (Strategy Towards Healthy Kapuas Through Primary Service Integration) program is an innovation in public services that aims to improve the quality of health services in Kapuas Regency. By using an integrated approach between sectors and the application of a digital information system, SIKILAP integrates health center services, integrated health posts, private clinics, and community cadres. This program focuses on life cycle-based promotion and prevention services, in order to meet the health needs of the community in a comprehensive and responsive manner. Initial results show an increase in efficiency in recording, expansion of service coverage to remote areas, and a decrease in stunting rates in toddlers. Challenges faced include a lack of digital infrastructure, a lack of health workers trained in using information systems, and limited operational budget. Strengthening is carried out through human resource training, the formation of an integration driving team, collaboration with the private sector and educational institutions, and regular evaluation forums. The SIKILAP program is expected to be an example of national innovation for digital and collaborative primary service integration, with the aim of encouraging equal access, improving the quality of health services, and achieving the vision of a sustainable "Healthy Kapuas Regency".
Inovasi Pelayanan Publik Melalui Program SIKILAP (Strategi Menuju Kapuas Sehat Dengan Integrasi Layanan Primer): Strategi Menuju Kabupaten Kapuas Sehat Dina Rizki; Kristyan Dwijosusilo; Kresna Adhi Prahmana
urn:multiple://2988-7828multiple.v3i77
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Program SIKILAP (Strategi Menuju Kapuas Sehat Melalui Integrasi Layanan Primer) adalah inovasi dalam pelayanan publik yang bertujuan untuk memperbaiki kualitas layanan kesehatan di Kabupaten Kapuas. Dengan menggunakan pendekatan integrasi antar sektor dan penerapan sistem informasi digital, SIKILAP mengintegrasikan layanan puskesmas, posyandu, klinik swasta, serta kader masyarakat. Program ini fokus pada layanan promosi dan pencegahan yang berbasiskan siklus hidup, guna memenuhi kebutuhan kesehatan masyarakat secara komprehensif dan responsif. Hasil awal menunjukkan adanya peningkatan efisiensi dalam pencatatan, perluasan jangkauan layanan ke daerah terpencil, serta penurunan angka stunting pada balita. Tantangan yang dihadapi mencakup kurangnya infrastruktur digital, minimnya tenaga kesehatan yang terlatih dalam menggunakan sistem informasi, serta keterbatasan anggaran operasional. Penguatan dilakukan dengan pelatihan sumber daya manusia, pembentukan tim penggerak integrasi, kerjasama dengan sektor swasta dan institusi pendidikan, serta forum evaluasi yang rutin. Program SIKILAP diharapkan mampu menjadi contoh inovasi nasional untuk integrasi layanan primer yang berbasis digital dan kolaboratif, dengan tujuan mendorong pemerataan akses, peningkatan kualitas layanan kesehatan, serta pencapaian visi “Kabupaten Kapuas Sehat” yang berkelanjutan.
Inovasi Pelayanan Administrasi Kependudukan Melalui Program Seblak (Sertifikat Bayi Lahir, Akta Kelahiran, dan Kartu Keluarga) di RS Dr. Mohammad Zyn Ummu Adila; Dendy Patrija W; Kresna Adhi Prahmana
JURNAL RISET RUMPUN ILMU PENDIDIKAN Vol. 4 No. 2 (2025): Agustus : JURRIPEN : Jurnal Riset Rumpun Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurripen.v4i2.5713

Abstract

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.
The Role of the SIKSDA Application (Regional Financial Information System) in Enhancing the Efficiency of Financial Recording and Reporting in Sidoarjo Regency Novita Nindya Rakhmadewi; Kristyan Dwijosusilo; Kresna Adhi Prahmana
International Journal of Social Welfare and Family Law Vol. 3 No. 3 (2026): july: International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v3i3.676

Abstract

This study examines the role of the Regional Financial Information System application (SIKSDA) in improving the efficiency of financial recording and reporting in Sidoarjo Regency, East Java. Local governments are increasingly required to manage public funds quickly, accurately, and accountably, yet manual administrative practices remain a source of recording errors and reporting delays. Using a descriptive qualitative approach, data were collected through semi-structured interviews with staff of the Regional Financial and Asset Management Agency (BPKAD), direct observation of the system in use, and analysis of related budget and reporting documents. The findings indicate that SIKSDA shortens the financial recording cycle by automating transaction entry, integrating data across regional work units, and minimising duplication and arithmetic errors that previously occurred in manual bookkeeping. In the reporting dimension, the system accelerates the preparation of accountability reports, enables real-time monitoring of budget realisation, and improves the consistency between planning, execution, and reporting documents, thereby strengthening transparency and accountability. Nevertheless, the efficiency gains are not yet optimal because of limited technically skilled human resources, uneven supporting infrastructure, and the persistence of manual work habits. The study concludes that SIKSDA functions not merely as an administrative tool but as a strategic instrument of good public financial governance. It recommends continuous training, strengthening of technical infrastructure, and bureaucratic reform so that the efficiency potential of the system can be fully realised. The novelty of this study lies in its specific focus on recording and reporting efficiency at the operational level of a single regency, complementing prior research that emphasises transparency and accountability more broadly.
Evaluating the E-Office Policy in the Corporate Secretary Department of PT Agrinas Jaladri Nusantara (Persero): A Public Policy Implementation and Evaluation Perspective Restu Prayogi; Kristyan Dwijosusilo; Kresna Adhi Prahmana
International Journal of Social Welfare and Family Law Vol. 3 No. 3 (2026): july: International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v3i3.677

Abstract

This study evaluates the implementation of the E-Office policy within the Corporate Secretary Department of PT Agrinas Jaladri Nusantara (Persero), an Indonesian state-owned enterprise that recently diversified its core business. While digital administration is widely promoted to improve public-sector effectiveness, many initiatives stall at the implementation stage. Framed by George C. Edwards III’s implementation model (communication, resources, disposition, and bureaucratic structure) and William N. Dunn’s policy-evaluation criteria (effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness), the research asks how the E-Office workflow operates, how the system supports administrative management, and how ready the staff are to operate it. A descriptive-qualitative case-study design was used; data were gathered through observation, in-depth interviews with four key informants selected purposively, and document analysis, then examined using the Miles, Huberman, and Saldana interactive model and source triangulation. The findings show that E-Office accelerates correspondence, increases transparency through digital trails, and eases document tracking, yet its appropriateness and equity remain limited by tiered-approval bottlenecks, technical instability, off-system drafting, rigid letter-numbering rules, under-used features, and uneven staff competence after organisational restructuring. The study concludes that the success of an E-Office policy is not determined by the technology alone but by the interaction among system design, organisational structure, and user behaviour, requiring continuous communication, capacity building, and policy-instrument updates.
Policy Evaluation of Regional Tax Contributions to the Improvement of Regional Original Revenue in East Java Province Andika Indra Prasetyo; Dandy Wirawan; Kristyan Dwijosusilo; Kresna Adhi Prahmana
International Journal of Sociology and Law Vol. 3 No. 3 (2026): August: International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v3i3.1005

Abstract

This study evaluates the policy contribution of regional taxes — specifically Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) — to the improvement of Regional Original Revenue (PAD) in East Java Province for the period 2020 to 2024. Using a descriptive quantitative approach with secondary data obtained from the Regional Revenue Agency (Bapenda) of East Java Province, the study analyzes the realization of tax revenues and their percentage contributions to PAD. Evaluation results indicate that PKB consistently contributes significantly to PAD with an average of 43.78%, categorized as highly contributing. Meanwhile, BBNKB demonstrates a fairly stable contribution averaging 22.74%, categorized as moderately contributing. Policy evaluation reveals that both tax instruments serve as the primary backbone of local revenue, supporting fiscal autonomy and strengthening regional development capacity. Several policy challenges were identified, including the impact of the COVID-19 pandemic, tax amnesty policies, and varying levels of taxpayer compliance. This study recommends that the regional government optimize local tax strategies through service digitalization, intensified taxpayer education, and adaptive policy formulation to ensure sustainable PAD growth.
Analysis of Motor Vehicle Tax (PKB) Payment Service Quality through Mobile Samsat Service : Case Study at the Joint Samsat Office of Surabaya Achmat Firman Alfaris; Kristyan Dwijosusilo; Dandy Wirawan; Kresna Adhi Prahmana
International Journal of Sociology and Law Vol. 3 No. 3 (2026): August: International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v3i3.1006

Abstract

Quality public services are central to improving taxpayer compliance and optimizing Regional Original Revenue (PAD). The Mobile Samsat service at the Joint Samsat Office (Kantor Bersama Samsat) Surabaya represents a significant innovation designed to facilitate access to Motor Vehicle Tax (PKB) payments, particularly for residents living far from the main Samsat office. This study aims to analyze the quality of PKB payment services through the Mobile Samsat in Surabaya using a descriptive qualitative approach, applying Parasuraman's (1988) SERVQUAL theory, which encompasses five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. Data were collected through in-depth interviews, direct observation, and documentation. The results indicate that service quality is generally satisfactory across most dimensions. Tangibles remain a concern as some Mobile Samsat locations lack adequate waiting facilities and are positioned in crowded roadside areas. Reliability is strong, with services consistently delivered according to schedule and standard operating procedures. Responsiveness is excellent, as officers process payments in an average of 2–5 minutes. Assurance is well-established through officer competence, transparency of service costs, and professional demeanor. Empathy is evident in the personalized attention provided by officers to taxpayers of all backgrounds. Therefore, the Joint Samsat Office of Surabaya is recommended to improve physical facilities at service locations, broaden the dissemination of service schedules and routes through multiple media channels, and evaluate operational locations to enhance taxpayer comfort and overall service quality.