cover
Contact Name
Muhammad Ramaditya
Contact Email
muhammad.ramaditya18@ui.ac.id
Phone
+6221-78849145
Journal Mail Official
jbb@ui.ac.id
Editorial Address
Prof. Dr. Mr. Prajudi Atmosudirdjo Building, First Floor Faculty of Administrative Science, Universitas Indonesia 16424 Depok - INDONESIA
Location
Kota depok,
Jawa barat
INDONESIA
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,
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 5 Documents
Search results for , issue "Vol. 26, No. 3" : 5 Documents clear
Community Participation and Development Planning in Local Government Level: A Study on the Formulation of Batu City Medium-Term Development Plan Muluk, Mujibur Rahman Kharirul; Danar, Oscar R; Rahmawati, Lia
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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

Abstract

The aim of this study was to assess the community participation process in the formulation of City Development Planning. This study developed participatory planning model to improve the effectiveness of community participation in formulation of the planning by using Soft System Methodology. Data was collected through observation, focus group discussions, and semi-structured interviews at Batu City in 2018. This study showed that Batu City needed to improve the effectiveness of public consultation forum and development planning deliberation as an instrument for community participation. This study proposed a new participatory planning model to enhance the community participation quality in the formulation of City Development Planning.
The Dynamics of Gender Differences on Tourism Governance in Indonesia Nurhaeni, Ismi Dwi Astuti; Popping, Roel; Sugiarti, Rara; Nugroho, Rino Ardhian
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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

Abstract

Research on gender and tourism is very important at least because of three reasons. First, processes involved in tourism are constructed out of gender ideologies in the society. Second, gender relations contribute to the dynamics of the fluidity of gender identity in tourism. Finally, gender perspective is a tool for understanding the relationship between tourism and social process. Unfortunately, there have been limited studies on gender in tourism. This study offers empirical evidence of gender in tourism governance from Indonesia’s experience. It assesses the gender differences in tourism governance by proposing three variables, namely involvement, competence, and barriers to women and men involvement in tourism governance. The study was conducted in Karangayar regency in Indonesia, with the survey method as a data collection technique. No less than four hundred respondents were recruited in the survey, comprising of two hundred men and two hundred women. Mokken scale analysis was employed to analyze the collected data. Using the gendered perspective framework, the findings show three results. First, there is significant difference in the involvement of men and women in Indonesia’s tourism governance. Secondly, there is no significant difference between the competence of women and men in tourism governance. Lastly, it is found that there is no significant difference between the barriers of women and men in tourism governance. Therefore, while gender ideology still occurs in tourism governance, it has increasingly reduced.
Have Diminishing Returns Set in? The Efficiency of Indonesian Tax Administration Iswahyudi, Heru
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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

Abstract

This article aims to determine whether Indonesia’s tax administration operates at diminishing returns to scale. The neoclassical growth model was employed to measure the tax administration’s Total Factor Productivity (TFP), which may represent the level of efficiency. A low level of TFP could indicate that an organization may be inefficient and thus may operate at diminishing returns to scale. Results show that the TFP of Indonesia’s tax administration is basically nonexistent, and the diminishing returns to scale might have set in its operations. Left unchanged, these conditions may imply some future limits to tax revenue expansions. Simplifying the tax system, changing tax officials’ attitudes toward taxpayers, and improving the information system management and the business practices could be considered to increase the efficiency of tax administration. Maintaining the stability of tax legislations and overcoming organizational path dependencies could also be considered.
The Rational Factors of Perceived Quality and Perceived Value as the Drivers of Customer Satisfaction and Brand Loyalty Susanti, Vonny; Sumarwan, Ujang; Simanjuntak, Megawati; Yusuf, Eva Z
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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

Abstract

This empirical study seeks to investigate which rational factors influence customer satisfaction and brand loyalty stronger. For the purpose of obtaining more accurate findings, the research limits to the common rational factors that influence customer satisfaction to brand loyalty, which is rational perceived quality and rational perceived value. We conduct SEM-PLS (Structural Equation Model-Partial Least Square) to analysis the field data to get the answer of the research question. The finding confirms that buyer’s brand loyalty is driven by customer satisfaction, meanwhile the satisfaction is driven by the rational quality aspects. Furthermore, the service dimensions of reliability and responsiveness are the stronger dimensions of perceived quality than tangible product quality; to conclude that services play a crucial role on the chemical industries. The empirical finding provides a basis for practitioners to manage the brand and the price in such a way as to optimize their profits.
The Structure of State Levies on Tobacco: A Comparative Study of Indonesia and Thailand Vanessa, Yolanda; Murwendah, Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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

Abstract

Since its introduction in more than two decades ago, tobacco control policy has been adopted worldwide notwithstanding their noble purpose and mission. Low and middle-income countries have seen more struggles and challenges in comparison to high-income countries. Using Indonesia and Thailand as cases in point, this study is aimed at to analyzing the structure of state levies in both countries and propose alternative state levies on tobacco for Indonesia based on lesson-learned from Thailand. Thailand is acknowledged as one of the countries that has successfully implemented state levies as an instrument to control tobacco consumption over the past several decades. This study employs a qualitative approach. Data on policy in Thailand are collected by means of literature study while that on Indonesia are collected through field observation and in-depth interviews. The findings show that Thailand imposes more variety state levies on tobacco that leads to higher tax burden to smokers and deemed capable of distorting their choices in smoking. A different case exists in Indonesia where state levies policy reflecting a nonoptimal rate, so that is a merely significant source for state revenue, without any real impact on smoking prevalence in Indonesia. Both countries impose three identical levies, namely excise tax, VAT, and cigarette tax. Reflecting on the policy implementation in Thailand, Indonesia might be beneficial to adopt VAT on cigarettes with a multi-stage levy mechanism, a significant increase in tobacco excise tax rate, and other types of levies at the local government level by optimizing the application of the earmarking tax concept in terms of spending.

Page 1 of 1 | Total Record : 5