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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Pajak Vokasi (JUPASI)
Muhammad As’ad
Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta
Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Implementasi Kebijakan Intelijen Pajak dalam Mendukung Upaya Penggalian Potensi Pajak PBJT di Badan Pendapatan Daerah Provinsi DKI Jakarta R. Nur Arif Bahtiar Ahirsyah; Muhammad As’ad
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 1: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

It is hoped that the formation of tax intelligence at the DKI Jakarta Provincial Revenue Agency can increase the effectiveness of the role and function of tax intelligence in implementing efforts to increase tax revenues, especially through law enforcement actions. However, there is an imbalance of power and tax intelligence resources in carrying out control and supervision of taxpayer business activities in the DKI Jakarta province. The aim of this research is to analyze and evaluate the Implementation of Tax Intelligence Policy in Supporting Efforts to Explore PBJT Tax Potential in the Regional Revenue Agency of DKI Jakarta Province. The research approach that the author uses is a qualitative research approach with a descriptive research pattern. The conclusions of this research are The implementation of the Tax Intelligence Policy has not been fully capable of supporting efforts to explore PBJT Tax Potential in the Regional Revenue Agency of DKI Jakarta Province due to a lack of adequate employee resources and unavailability of operational budget resources in the tax intelligence process which results in less than optimal exploration. PBJT potential. However, as far as the implementation of communication in the tax intelligence policy has been going well, the disposition is shown by the attitude of employees who are honest, committed and responsible as well as a bureaucratic structure that is in accordance with the provisions of SOPs and the fragmentation of authority that is capable of being held accountable by each tax intelligence officer.
Implementasi Kebijakan Bantuan Keuangan Kepada Partai Politik Di Badan Kesatuan Bangsa Dan Politik Kota Bogor Tantri Puspitasari; Muhammad As’ad
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 2: April 2026
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Penelitian ini bertujuan untuk menganalisis implementasi kebijakan bantuan keuangan kepada partai politik pada Badan Kesatuan Bangsa dan Politik Kota Bogor. Bantuan keuangan kepada partai poltiik di Kota Bogor mengalami kenaikan dan perlu dilihat implementasi kebijakan dari nilai bantuan yang telah ditetapkan. Fokus penelitian diarahkan pada empat variabel utama implementasi kebijakan menurut teori George C. Edwards III, yaitu komunikasi, sumber daya, sikap, dan struktur birokrasi. Metode yang digunakan adalah pendekatan kualitatif dengan jenis studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi terhadap pihak-pihak terkait, seperti Kesbangpol, DPRD, dan pengurus partai politik penerima bantuan. Hasil penelitian menunjukkan bahwa implementasi kebijakan bantuan keuangan kepada partai politik berjalan cukup baik. Komunikasi berjalan dengan baik, sumber daya yang dimiliki mendukung untuk implementasi kebijakan, sikap yang dimiliki partai berkomitmen dalam penggunaan bantuan keuangan sesuai ketentuan dan struktur birokrasi yang memudahkan implementasi kebijakan. Namun masih perlunya peningkatan kapasitas pelaksana pada partai politik, serta penguatan koordinasi dan evaluasi yang dilakukan oleh Kesbangpol Kota Bogor untuk mengoptimalkan dan meningkatkan efektivitas implementasi kebijakan. Kata Kunci: Implementasi Kebijakan; Bantuan Keuangan; Pendidikan Politik
Analisis Efektivitas Kegiatan Patroli Wilayah Satuan Polisi Pamong Praja dalam Upaya Meningkatkan Ketertiban dan Ketentraman Umum di Kecamatan Matraman Jakarta Timur Ahmad Baiquni; Muhammad As’ad
Reformasi Administrasi Vol. 12 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Banyak sekali permasalahan yang terjadi di kota-kota besar yang mengganggu ketertiban dan ketentraman umum. Salah satunya di Kecamatan Matraman Jakarta Timur. Melalui kegiatan patroli wilayah di harapkan dapat mencegah serta mengatasi adanya gangguan mengenai ketentraman dan juga ketertiban umum di lingkungan masyarakat kecamatan Matraman. Tujuan penelitian ini adalah untuk menganalisi dan mengevaluasi efektivitas kegiatan patroli wilayah satuan polisi pamong praja dalam upaya meningkatkan ketertiban dan ketentraman umum di kecamatan matraman Jakarta Timur. Pendekatan penelitian yaitu kualitatif deskriptif. Hasil dari penelitian adalah Kegiatan patroli wilayah satuan polisi pamong praja dalam upaya meningkatkan ketertiban dan ketentraman umum di Kecamatan Matraman Jakarta Timur belum berjalan dengan efektif walaupun kegiatan patroli wilayah sudah memiliki sasaran program yang tepat, di karenakan sosialisasi program belum di laksanakan secara khusus kepada masyarakat hingga menyebabkan kurang meratanya informasi, ketidakpahaman masyarakat, serta kurangnya dukungan dan kerja sama masyarakat selain itu tujuan dari kegiatan patroli wilayah belum mampu di wujudkan karena adanya permasalahan yang terjadi secara berulang dan belum mampu terkontrol dengan baik dan terakhir program patroli wilayah yang di terapkan belum sepenuhnya efektif karena masih di temukan kekurangan dari jadwal pelaksanaan patroli yang terkesan pasif dan jarang di lakukan, kurangnya persiapan sarana prasarana penertiban serta kurangnya personil tim patroli wilayah.
Efektivitas Sistem Pengadaan Barang/Jasa Pemerintah Secara Elektronik Melalui Aplikasi E-Katalog LKPP pada Kantor Pusat Direktorat Jenderal Perbendaharaan Kementerian Keuangan RI Rohman Pangkalandari; Muhammad As’Ad
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 1: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

This study analyzes the effectiveness of the electronic procurement process of government goods and services through the LKPP e-Catalog system at the Head Office of the Directorate General of Treasury of the Ministry of Finance using the theory of Jones (2017: 379). The results showed that the LKPP e-Catalog has improved procurement efficiency in various aspects, including time, utilization of facilities and infrastructure, resources, and the suitability of goods/services ordered and received. The implementation of this system results in transparency, cost efficiency, and ease of access for various providers, including MSMEs. However, there are several barriers to implementation, such as cybersecurity risks, limited system integration, and organizational resistance to change. To overcome these obstacles, continuous system development, security enhancements, integration with internal platforms, and user training are recommended. Thus, LKPP e-Catalog is expected to further improve the effectiveness and accountability of government procurement of goods and services.
Evaluasi Kebijakan Penganggaran Berbasis Kinerja pada Daftar Isian Pelaksanaan Anggaran Satuan Kerja Kantor Pusat Direktorat Jenderal Perbendaharaan di Jakarta Akhlis Febriyanto; Muhammad As’Ad
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 1: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

Performance-Based Budgeting is an approach that connects budget allocation with output and outcome. It is expected that Performance-Based Budgeting can help improve the quality of budget preparation by identifying outputs and outcomes, followed by identifying the necessary inputs to produce those outputs and outcomes. The Central Office of the Directorate General of Treasury has a complex organizational and budgetary structure and is the largest Work Unit within the Directorate General of Treasury. It has implemented the Performance-Based Budgeting policy in its annual budget preparation. This research aims to analyze and evaluate the Performance-Based Budgeting policy at the Central Office of the Directorate General of Treasury, analyze the factors hindering the policy, and provide recommendations on measures that can be taken to address the obstacles in the policy’s implementation. This research uses a qualitative method, collecting data through in-depth interviews with key stakeholders, field observations, and documentation studies. The evaluation is conducted using criteria developed by William N. Dunn (2021:610), covering effectiveness, efficiency, adequacy, equity, responsiveness, and policy precision. The results of the research show that the performance-based budgeting policy has met the criteria of effectiveness, efficiency, adequacy, equity, and policy precision, but has not met the responsiveness criterion. In general, this policy has made a positive contribution to budget planning and preparation, but there are still obstacles that need to be addressed. The proposed recommendations include the establishment of a special team, the development of a resource forum, continuous training, and improved synchronization of planning and budgeting data.
Co-Authors Ahmad Baiquni Akhlis Febriyanto R. Nur Arif Bahtiar Ahirsyah Rohman Pangkalandari Tantri Puspitasari