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Transparansi Jurnal Ilmiah Ilmu Administrasi
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 20851162     EISSN : 26220253     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors.
Arjuna Subject : -
Articles 256 Documents
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Realisasi Penerimaan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri (PPN KMS) pada Kantor Pelayanan Pajak Pratama Jakarta Pademangan Tahun 2023 Syarif Hidayat, Kurniawan; NingTyas, Indriani Rahayu
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4818

Abstract

(Realisation of Value Added Tax Revenue from Self-Construction Activities (PPN KMS) at the Jakarta Pademangan Tax Office in 2023) VAT on Self-Building Activities (KMS) is a tax imposed on Taxpayers who carry out building activities, both new buildings and expansions of old buildings, which are carried out not in business activities or work by individuals or bodies whose results are used by themselves or used by other parties. The objectives to be achieved in this writing are to find out how the KMS VAT Receipt is at the Jakarta Pademangan Pratama Tax Office in 2023. What efforts have been made so that the KMS VAT revenue target is achieved and to find out what factors are obstacles and how to deal with these obstacles. Abstrak PPN Kegiatan Membangun Sendiri (KMS) merupakan pajak yang dikenakan kepada Wajib Pajak yang melakukan kegiatan membuat bangunan, baik bangunan baru maupun perluasan bangunan lama, yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau badan yang hasilnya digunakan sendiri atau digunakan pihak lain. Tujuan yang ingin dicapai dalam penulisan ini adalah untuk mengetahui bagaimana Penerimaan PPN KMS pada KPP Pratama Jakarta Pademangan Tahun 2023. Apa saja upaya yang dilaksanakan agar target penerimaan PPN KMS tercapai dan untuk mengetahui faktor apa saja yang menjadi hambatan serta bagaimana upaya menghadapi hambatan tersebut.
Soft System Methodology (SSM): Kebijakan Procurement dalam Proyek Pemerintah Berbasis APBN/APBD Sari, Endah Murtiana; Al Fath, Ade Achmad; Herwindiaty, Dyah Erny; Wibowo, Mochamad Agung
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 7 No. 2: Desember 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v7i2.4848

Abstract

Kebijakan procurement dalam proyek pemerintah dengan skema pembiayaan APBN/APBD harus dipisahkan dalam berbagai project delivery system. Penelitian ini bertujuan untuk memetakan kebijakan procuremet pada proyek pemerintah dengan project delivery system Design & Build (DB), melalui study literatur dari penelitian terdahulu yang akan diolah dengan SSM (soft system methodology) penelitian ini akan memetakan kebijakan procurement dalam proyek DB. Penelitian ini akan bermanfaat sebagai masukan dalam penyusunan kebijakan procurement proyek DB pemerintah dengan skema APBN/APBD. Procurement policies in government projects with APBN/APBD financing schemes must be separated into various project delivery systems. This study aims to map procurement policies in government projects with the Design & Build (DB) project delivery system, through literature studies from previous studies that will be processed with SSM (soft system methodology) this study will map procurement policies in DB projects. This study will be useful as input in compiling procurement policies for government DB projects with the APBN/APBD scheme.
Efektivitas Pemeriksaan Pajak Penghasilan Badan: Studi pada KPP Pratama Padang Sidempuan: (The Effectiveness of Corporate Income Tax Audits: A Study at the Padang Sidempuan Primary Tax Office) Firzah, Muhammad
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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

Abstract

Tax audit serves as a strategic instrument in the government’s efforts to enhance state revenue. However, its implementation in the field has not yet fully achieved the established targets, as indicated by the substantial number of fiscal adjustments to income and expense components that do not comply with tax regulations. This study aims to analyze the effectiveness of tax audit implementation on the Annual Income Tax Return (SPT) of corporate taxpayers at the Primary Tax Office (KPP Pratama) Padang Sidempuan, under the Regional Office of the Directorate General of Taxes (DJP) North Sumatra II. The research method employed is a descriptive qualitative approach through field observations and interviews. The results reveal that the effectiveness of tax audit implementation remains suboptimal. This condition is attributed to the decline in tax audit revenue realization, delays in the submission of tax returns by taxpayers, and the limited number of tax auditors relative to the size of the working area and audit targets. Nevertheless, the implementation of tax audits at KPP Pratama Padang Sidempuan continues to demonstrate a high level of integrity, as reflected in adherence to procedures, transparency, effective communication, and adequate supporting facilities and infrastructure.
EVALUASI KEBIJAKAN PEMERINTAH DALAM UPAYA PERCEPATAN PENGENDALIAN DAN KERUSAKAN DAS CITARUM MELALUI PROGRAM CITARUM HARUM DALAM PENANGANAN LAHAN KRITIS DI HULU DAS CITARUM KECAMATAN KERTASARI, KABUPATEN BANDUNG TAHUN 2024-2025 Rahmah, Fania Jamilatul; Deliarnoor, Nandang Alamsah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.4822

Abstract

Program Citarum Harum merupakan kebijakan strategis yang digagas oleh pemerintah dalam merespons kerusakan di DAS Citarum, khususnya di wilayah hulu Kecamatan Kertasari. Wilayah ini diketahui mengalami perluasan lahan kritis terbesar di Kabupaten Bandung, yang berdampak signifikan terhadap peningkatan risiko bencana lingkungan seperti banjir, kekeringan, dan tanah longsor sehingga mengancam keberlanjutan fungsi Sungai Citarum sebagai sumber kehidupan masyarakat. Penelitian ini bertujuan untuk mengevaluasi kebijakan dalam penanganan lahan kritis berdasarkan enam kriteria evaluasi kebijakan William N. Dunn yaitu efektivitas, efisiensi, kecukupan, perataan, responsivitas, dan ketepatan.  Hasil riset menunjukkan bahwa pelaksanaan Program Citarum Harum telah berhasil merehabilitasi lahan kritis, peningkatan kualitas air dan meningkatkankan partisifatif masyarakat dalam pelestarian lingkungan. Namun, terdapat kendala seperti keterbatasan anggaran dan personel, serta distribusi manfaat yang belum merata. Evaluasi pelaksanaan Program Citarum Harum di Kecamatan Kertasari menunjukkan bahwa program ini berhasil pada aspek efektivitas, responsivitas, dan ketepatan. Namun, masih terdapat kelemahan dalam efisiensi, kecukupan, dan pemerataan. Dengan demikian, program ini secara umum dapat dikategorikan berhasil namun belum sepenuhnya optimal. Untuk mengoptimalkan program, perlu penguatan koordinasi lintas sektor, peningkatan jumlah dan produktivitas personel, perluasan cakupan intervensi program, serta integrasi hasil evaluasi sebagai dasar dalam perumusan kebijakan. Abstract The Citarum Harum Program is a strategic policy initiated by the government in response to environmental degradation in the Citarum River Basin, particularly in the upstream area of Kertasari District. This region has experienced the largest expansion of critical land in Bandung Regency, which significantly increases the risk of environmental disasters suchas floods, droughts, and landslides—threatening the sustainability ofthe Citarum River as a vital life source for the community. This study aims toevaluate the policy for managing critical land based on William N. Dunn’s six policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research findings indicate that the implementation of the Citarum Harum Program has succeeded in rehabilitating critical land, improving water quality, and increasing community participation in environmental conservation. However, it still faces challenges such as limited budget and personnel, as wellas unequal distribution of benefits. The evaluation of the program in Kertasari District shows success in terms of effectiveness, responsiveness, and appropriateness, while weaknesses remainin efficiency, adequacy, and equity. Therefore, the program can generally be categorized as successful, though not yet fully optimal. To maximize its outcomes, it is necessary to strengthen cross-sectoral coordination, increase the number and productivity of field personnel, expand the scope of program interventions, and integrate evaluation results as the basis for policy formulation.
Faktor yang Mempengaruhi Kinerja Mitra Pengusaha Kualifikasi Kecil dalam Pembangunan Proyek Infrastruktur di Kabupaten Sorong Sutikno, Sutikno; Irawan, Agustinus Purna; Murtiana, Endah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.4951

Abstract

(Factors Affecting the Performance of Small Business Partners in Infrastructure Project Development in Sorong Regency) Kebijakan otonomi khusus (Otsus) yang memberikan kelonggaran dalam proses pengadaan barang dan jasa, termasuk penunjukan langsung hingga dengan nilai penggadaan mancapai maksimal dua miliar rupiah, hal ini membuka peluang bagi keterlibatan pengusaha lokal dengan kualifikasi kecil dalam proyek infrastruktur, khususnya pekerjaan jalan di kabupaten sorong, Papua Barat Daya. Konsekuensi implementasi kebijakan ini menemui berbagai tantangan. Minimnya pengetahuan teknis dan manajerial dari para penyedia jasa pengusaha lokal dengan kualifikasi kecil seringkali menyebabkan pekerjaan tidak sesuai dengan Kerangka Acuan Kerja (KAK)/Term of Reference (TOR), maraknya praktik subkontrak tidak resmi, hingga mutu konstruksi yang tidak memenuhi standar teknis. Tingkat kepuasan masyarakat pun rendah akibat cepat rusaknya infrastruktur yang dibangun. Pemerintah daerah belum memiliki instrumen evaluasi yang terukur untuk menilai kinerja proyek-proyek yang dilaksanakan oleh pengusaha pengusaha lokal dengan dengan kualifikasi kecil. Penelitian ini bertujuan untuk menggali faktor penyebab rendahnya kualitas pekerjaan oleh pengusaha lokal dengan kualifikasi kecil, sehingga dapat disusun strategi dalam mengatasi rendahnya kualitas serah terima pekerjaan. Melalui metode kualitatif dalam bentuk literature review dan indepth interview penelitian ini menghasilkan faktor yang dianggap mempengaruhi rendahnya kualitas serah terima proyek oleh pengusaha lokal dengan kualifikasi kecil. Penelitian ini dapat dimanfaatkan oleh pemerintah daerah dalam mengembangkan strategi penyusunan indikator kinerja berbasis faktor yang dihasilkan. Abstract The special autonomy policy, which provides flexibility in the procurement process for goods and services, including direct appointments with procurement values reaching a maximum of two billion rupiah, has opened up opportunities for the involvement of local entrepreneurs with low qualifications in infrastructure projects, particularly road construction in Sorong Regency, Southwest Papua. The implementation of this policy has faced various challenges. The lack of technical and managerial knowledge among service providers with low qualifications often results in work that does not comply with the Terms of Reference (TOR), the prevalence of informal subcontracting practices, and construction quality that does not meet technical standards. Public satisfaction is also low due to the rapid deterioration of the infrastructure being built. The local government does not yet have a measurable evaluation instrument to assess the performance of projects carried out by local entrepreneurs with low qualifications. This study aims to explore the factors causing the low quality of work carried out by local entrepreneurs with low qualifications, so that strategies can be developed to address the low quality of work handovers. Through qualitative methods in the form of literature reviews and in-depth interviews, this study produces factors that are considered to influence the low quality of project handovers by local entrepreneurs with low qualifications. This research can be utilized by local governments in developing strategies for compiling performance indicators based on the resulting factors.
Collaborative Governance dalam Upaya Percepatan Penurunan Stunting di Kabuparen Garut Atika, Sitti Nurmahida; Samugyo Ibnu Redjo; Dede Sri Kartini
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.5306

Abstract

(Collaborative Governance in Efforts to Accelerate Stunting Reduction in Garut Regency) Tingginya angka stunting di Kabupaten Garut mendorong pemerintah daerah melakukan kolaborasi lintas sektor sebagaimana amanat Peraturan Presiden No. 72 Tahun 2021 tentang Percepatan Penurunan Stunting. Namun, angka stunting di Kabupaten Garut kembali mengalami peningkatan pada tahun 2023. Penelitian ini bertujuan untuk menganalisis tahapan-tahapan collaborative governance dalam proses kolaborasi penanganan stunting di Kabupaten Garut. Metode yang digunakan adalah kualitatif dengan jenis studi kasus, dengan pengumpulan data melalui dokumentasi dan wawancara, dengan teknik penentuan informan dilakukakn secara purposive,  Teori yang digunakan adalah teori collaborative governance yang dikembangkan oleh Morse dan Stephens (2012) yang terdiri atas empat tahapan: assessment, initiation, deliberation, dan implementation. Hasil penelitian menunjukkan bahwa proses kolaborasi belum berjalan dengan optimal dengan adanya berbagai kendala di setiap tahapannya, seperti ketidaksesuaian pemangku kepentingan, keterbatasan sumber daya, kurangnya aturan dasar kolaborasi, dan hambatan dalam tata kelola serta keberlanjutan program. Abstract The high rate of stunting in Garut Regency has prompted the local government to engage in cross-sector collaboration as mandated by Presidential Regulation Number 72 of 2021 concerning the Acceleration of Stunting Reduction. However, the stunting rate in Garut Regency has increased again in 2023. This study aims to analyze the stages of collaborative governance in the process of collaboration in handling stunting in Garut Regency. The method used is qualitative with a case study type, with data collection through documentation and interviews, using purposive informant selection techniques. The theory used is Morse and Stephens' (2012) collaborative governance, which consists of four stages: assessment, initiation, deliberation, and implementation. The results of the study show that the collaboration process has not been optimal, with various obstacles at each stage, such as stakeholder incompatibility, limited resources, lack of basic collaboration rules, and obstacles in governance and program sustainability. These findings provide recommendations for improving collaboration governance so that efforts to reduce stunting can be more effective and sustainable.

Page 26 of 26 | Total Record : 256

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