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All Journal Dia: Jurnal Administrasi Publik INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Administrasi Publik
Mubarokah, Sindy Atul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Mubarokah, Sindy Atul; antoni, Antoni
Income Vol 2 No 1 (2021): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v2i1.91

Abstract

Penelitian ini bertujuan untuk menguji kembali pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Agresivitas Pajak pada PT. Welhap Cahaya, Populasi dalam penelitian ini adalah perusahaan distributor yang bergerak dalam bidang distribusi hasil bumi dan consumer good Periode 2015 – 2017. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Sampel penelitian dilakukan dengan metode purposive sampling. Pengujian hipotesis dilakukan dengan metode regresilinier berganda. Hasil Penelitian nya adalah secara simultan bahwa Likuiditas, Leverage dan Profitabilitas tidak berpengaruh signifikan terhadap Agresivitas Pajak. Dapat diketahui bahwa koefisien determinasi R2 yaitu R square sebesar 0,068 yang berarti variabel – variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 0,068 atau 6,8 % tindakan agresivitas pajak dipengaruhi variabel likuiditas, leverage, dan profitabilitas. Sedangkan sisanya 93,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
COLLABORATIVE GOVERNANCE STRATEGY IN INTEGRATED LICENSING SYSTEM ON THE AUTHORITY TO REVOKE MINING BUSINESS LICENSES FROM THE MINISTRY OF ENERGY AND MINERAL RESOURCES TO THE INVESTMENT COORDINATING BOARD Mubarokah, Sindy Atul; Sutrisno, Edy
DIA: Jurnal Administrasi Publik Vol. 23 No. 02 (2025): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dia.v23i02.12351

Abstract

There are several problems with this collaboration: First, BKPM's authority is obtained through the Peraturan Menteri Energi dan Sumberdaya Mineral Nomor 19 Tahun 2020 concerning Amendments to the Peraturan Menteri Energi dan Sumberdaya Mineral Nomor 25 Tahun 2015 concerning Delegation of Authority to Grant Licensing in the Mineral and Coal Mining Sector in the Framework of Implementing Integrated One-Stop Services to the Head of BKPM (the Permen ESDM 19/2020) which was then emphasized by the Keputusan Presiden Nomor 1 Tahun 2022 concerning the Investment Task Force, but there is a problem that the granting of the delegation is not in accordance with the Government Administration Law. Second, the collaboration policy between KESDM and BKPM is not quite right if based on the Collaborative Governance theory proposed by Ansell and Gass, namely four variables consisting of initial conditions, institutional design, facilitative leadership and collaboration processes, from the data that the author found many companies that owned mining business permits (IUP) that were revoked by BKPM filed lawsuits at the State Administrative Court and the main topic of the lawsuit was the issue of BKPM's authority in the revocation. This study uses a qualitative descriptive method of analysis in the form of Ansell and Gass's theory of government collaboration, a review of government authority, and aspects of mining licensing. The conclusion of this study is that the Collaborative Governance policy between KESDM and BKPM is ineffective because there is a conflict of norms, and the strategy for effective collaboration is to obtain the basis for policy determination and an in- depth study of the philosophical, sociological, and empirical aspects.
Analysis of Collaborative Governance in the Implementation of Satu Data Indonesia Sapto Setiyawan, Luluk; Yusrina, Yusrina; Mubarokah, Sindy Atul; Asropi, Asropi
Jurnal Ilmiah Administrasi Publik Vol. 11 No. 1 (2025): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2025.011.01.8

Abstract

The implementation of Satu Data Indonesia (SDI) is currently considered not to have reached the optimal levels of success. The primary focus of the research is on the Analysis of Collaborative Governance theory by Ansell and Gash in the implementation of SDI, with details divided into four sub-chapters of study aspects: (1) starting conditions, (2) facilitative leadership, (3) institutional design, and (4) the collaboration process. The research findings show that at the initial stage, the limitation of roles cause an imbalance of influence and power, which hinders commitment and participation between parties. Facilitative leadership in SDI is considered too narrow and not yet effective. This is due to the limited involvement between SDI sectors, restricted to intergovernmental collaboration without involving the private sector and universities. The institutional design shows that the implementation of SDI has been supported by various regulations. However, in practice, regulatory obstacles still exist in data exchange, especially to individual data, thus it is necessary to strengthening the SDI regulatory framework through legislation.  the involvement of the non-government sector in the collaboration process enhances the role of the private sector and universities in producing and processing data. This reduces the exclusivity of the role that the government has in SDI so that there is a balance of influence and increased participation between parties.
Co-Authors Antoni Antoni Asropi Asropi Edy Sutrisno Sapto Setiyawan, Luluk Yusrina Yusrina