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BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 8 Documents
 1 
Search results for , issue "Vol. 18, No. 1" : 8 Documents clear
Board Characteristics and Earning Management Nugroho, Bernardus Y.; P., Umanto Eko
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

Corporate governance is a concept where management supervision takes place in the decision-making process, both in public and business organizations. This research reviews the effect of board characteristics (measured based on the independent board of directors, dual leadership/CEO duality, board size, managerial ownership, board composition /multiple directorships, board tenure, audit committee, and board interlock) on earning management in companies listed in the Indonesian Stock Exchange during the 2004-2008 period. To identify earning management, the researcher uses the Jones model (1991) as modified by Dechow and Sloan (1996) to separate non-discretionary accrual (NDAC) components from discretionary accrual components (DAC) in the total accrual. The research shows that earning management takes place in companies listed in the Indonesian Stock Exchange during the 2004-2008 period, be they companies in general, manufacturers, non-manufacturers, and companies that use audit committee services. It is discovered that the independent board of directors, board size, managerial ownership, board composition/multiple directorships, board tenure, and audit committee do not affect earning management practices in the above companies; only dual leadership/CEO duality affects the earning management practices.
The Effect of Packaging Design on Impulsive Buying Cahyorini, Astri; Rusfian, Effy Zalfiana
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

he packaging design’s important role as a means of marketing communication is growing. This research examines the effect of Monggo size 40 grams’ packaging design on impulsive buying in South Jakarta and also examines which one among the dimensions in packaging design (graphic design, structure design, and product information) has the biggest effect on impulsive buying. This research uses the quantitative approach to explain the connection between the two variables. The data was collected through questionnaires filled out by impulsive buyers of Monggo size 40 grams in South Jakarta. A total of 100 respondents are examined using the purposive sampling technique. The result of the research shows that the packaging design affects impulsive buying at a rate of 38.0% and the packaging design dimension that results in impulsive buying is graphic design. We may conclude that Monggo’s management needs to review the brand’s packaging design. As the management is yet to utilize other communicating tools such as advertisements to support marketing communication, the packaging design becomes more crucial in boosting sales. The research also finds that customers have a great liking for the brand name ‘Monggo’, as it is a very distinctly traditional name that is not only appealing but also noticeable among the current brands
Analysis on Mobile Samsat’s Public Service Quality Kasim, Azhar; Fathurahman, Heri
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

Quality improvement in public service has become a major concern in government institutions in their effort to provide the public with maximum service. It is also a major concern for Samsat (One-Roof System) institutions in Jakarta, Bogor, Tangerang, Bekasi (Jabodetabek). The purpose of this study is to analyze the quality level of the service provided by Mobile Samsat units in Jabodetabek. The study uses the quantitative approach in order to illustrate the gap between consumer expectation of public service and consumer perception of the actual service, based on five dimensions: reliability, responsiveness, assurance, empathy, and tangibility. Measurement results of the five dimensions show that customers find the service provided by Mobile Samsat in Jabodetabek to be unsatisfactory.
Paradigm Change of Local Tax Ismail, Tjip
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization, manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy, however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right of counter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewed from three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) the effect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniques of observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary since there is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than the revenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievement for the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill their obligation of paying local tax since they may directly enjoy the benefit of their tax.
Input Value Added Tax Refund Policy for Taxable Enterprise Experiencing Production Failures Oktaria, Rut
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

In their effort to amend the legislation of Value Added Tax (VAT), the government and the House of Representatives have amended the latest Law Number 8 of 1983 with Law Number 42 of 2009 pertaining to the third amendments of VAT on Goods and Services and Luxury Sales Tax (LST). Substantial changes, occurred in the policy of Input VAT refund for Taxable Enterprise experiencing production failures, is the focus of this research. This study aims to describe the background of the issuance of the Input VAT restitution refund policy for Taxable Enterprise experiencing production failure, and create inventory of the potential problems that may arise in relation to the issuance of the aforementioned policy. This study uses qualitative approach and library and field research as its data collection techniques. The result shows that there are incongruities among the Law, the general concept and the legal character of VAT. On the other hand, the regulation is amended to prevent any abuse on the mechanism of VAT restitution. The problems that may potentially arise from this new regulation are the issues related to the regulation consistency within the basic concept of VAT, and economic disincentives that can be experienced by Taxable Enterprises from certain industries. Therefore, at the macro level, this policy may hamper the growth of investment in Indonesia.
The Effect of Professionalism and Competence on The Performance of Regional Representatives Council Kadarisman, Muh.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

The research aims to analyze the effect of Bogor Regency’s Regional Representatives Council members’ professionalism and competence on their performance. The research uses a quantitative approach and employs the descriptive method. Findings suggest that Bogor Regency’s Regional Representatives Council members’ professionalism and competence directly influence their performance in a positive and significant manner. Result of this research also show that with increasing competence of members of parliament, it will has an impact on improving the performance of legislators—that is because they are a higher priority on support capabilities are more conducive to understanding the rules and duties of their employment. Study recommends that include other factors besides the professionalism and competence of members of parliament in order to measure performance improvement legislators.
Educational Policy Strategy Under The Papua Special Autonomy Framework Silo, Akbar
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

An appropriate policy design is a crucial factor in improving the efficiency of education service. The design is influenced by the significant implementation of education strategies, to which the dimensions of organizational environment, organizational values, and organizational resources contribute. In the case of Jayapura Regency, the dimension that predominantly affects the education service efficiency is the organizational resources, whilst the organizational environment is the least influential. The small influence from the organizational environment results from a strong tendency to disregard the importance of politics, geography, demography, and the potential of natural resources as a dimension of the external environment. Moreover, the education service orientation and public needs accommodation are determined by the support from organizational values and resources.
The Causal Map of The Mayor’s Policies on Regional Competitiveness Prihantika, Ita; Hardjosukarto, Sudarsono
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper explores the leadership style of a direct-elected Mayor in the new era of local administration. Solo city, under the leadership of Mayor Joko Widodo, along with his political partner, Vice Mayor F.X. Hadi Rudyatmo, is currently referred to as practicing the best local government. The leadership of the political partner is perceived to be a role model of leadership style in the new era. A step by step guidance of cognitive mapping introduced by Ackerman et. al. (1992) is applied to construct the cognitive map and causal map of the Mayor’s policies on regional competitiveness. Meanwhile, the NUMBER method developed by Kim (2000 and 2005) is used to convert the causal map into a dynamic model system of the City Mayor’s policies. Many pro-people related policies and programs are believed to be important factors in enhancing regional competitiveness during the leadership of Mayor Joko Widodo. This study contributes to provide a role model of regional leaders’ best practice overview in building the area, particularly building the regional competitiveness. Keywords: regional competitiveness, leadership style, cognitive map, causal map, NUMBER method

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