cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
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 5 Documents
 1 
Search results for , issue "Vol. 27, No. 3" : 5 Documents clear
Audit Opinion and Fraud in Local Government: Case of Indonesia Hikam, Saeful; Yunieta, Yunieta; Rizkarmen, Muhammad
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

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

Abstract

This paper aims to examine the relationship between government audit opinion and fraud in local government in Indonesia. We utilize logistic regression analysis to test the hypothesis using a sample of 28 local governments in West Java province in periods of the fiscal year 2012 to 2017. This study finds that audit opinion significantly affects the fraud. There is a strong relationship between audit opinion and fraud. Moreover, the unqualified opinion awarded by The Audit Board of the Republic of Indonesia (BPK RI) to local government represented the real condition of local governments in their good governance and accountability. This finding is also robust when we measure fraud by other proxies namely penalty and state-loss. This study provides a useful suggestion for state audit institution namely BPK RI regarding the importance of regular government auditing. Follow-up the audit recommendations play an important role in improving internal control effectiveness, accountability, governance, and transparency. This improvement will reduce the level of fraud in local governments. This study not only fills the gap of few literature on how to reduce fraud by considering the role of auditing but also measures the important role of government auditing in reducing and preventing fraud.
Bridging the State and Society: Rethinking of Social Response and Disaster Risk Reduction during Uncertainties Future of Covid-19 in Indonesia Octastefani, Theresia
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

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

Abstract

This study aimed to examine the social aspects of a disaster, in particular related to disaster risk reduction and social response, and to seek the references in adopting or adapting the best practices from a number of countries that have been able to control the Covid-19 spread. To get a comprehensive result, this study used a qualitative method with the data collected through desk studies sourced from the digitally accessed secondary data in the span of January to May 2020. The results of the study showed that unity of command in preparing a strategy of disaster risk reduction from the central government to local governments has become an absolute necessity to achieve a more coordinated and sustainable management effort. This pandemic at the same time becomes an alarming alert and wakeup call for the government to place subscriptions for disease outbreak as a priority agenda. In addition, strengthening the people-centered approach as the spearhead of disaster management must also be done to create a resilient and disciplined social behaviour and responsibility of the community. In the end, the government policy in improving the pandemic situation must be able to bridge public awareness to conform the health protocol as a joint commitment to prevent the new normal scheme not turning into a new disaster in future.
Competency Based State Civil Apparatus Structuring in The Framework of Bureaucracy Reform Rosyida, Luthfiyah; Hakim, Abdul; Saleh, Choirul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

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

Abstract

The direction of bureaucratic reform currently rests on the application of professional state civil apparatus (ASN) management, one of which is through competency based ASN structuring. Appropriate ASN structuring based on competence (the right man in the right place) will bring a positive impact on organizational performance. However, the mismatch between employee competencies and position and placement is still a major problem for ASN. The policies related to existing employee structuring are less effective, so it is necessary to formulate a more adaptive ASN structuring policy that animates Law Number 5 of 2014 concerning ASN, and a competency based ASN structuring model is needed that is more comprehensive. This research was conducted at DLH East Java Province using qualitative methods through a descriptive approach. Data were obtained from observations, interviews and documentation studies which are then processed with an interactive data analysis model. The results showed that the implementation of ASN structuring in DLH East Java Province was still not optimal due to internal and external inhibiting factors. The recommended new model is a model that integrates instruments in structuring existing employees with new instruments such as competency testing and competency enhancement in accordance with the merit system and by involving the role of several stakeholders directly related to the implementation of the ASN structuring.
Adopting BEPS Inclusive Framework in Indonesia:Taxation Issues and Challenges in a Digital Era Tambunan, Maria R.U.D
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

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

Abstract

This research is intended to discuss the new framework of taxing a highly digitalized economy, known as Base Erosion and Profit Shifting (BEPS) Inclusive Framework. This research discusses challenges that will be faced by Indonesia while adopting that new framework into domestic jurisdiction despite its potential benefit for state revenue. Taxing a highly digitalized economy under the physical-presence concept has been considered obsolete and tends to encourage Multinational Enterprises to shift their profit into low tax jurisdiction. This research applies a qualitative approach and research method. The data collection was done through a literature review and expert interviews. Organization for Economic Cooperation and Development (OECD), with the support of G20 members, proposes the solution based on global consensus. The solution is to establish a nexus to allocate taxing rights and profit allocation to the market jurisdiction. Indonesia has formulated a domestic legal basis despite myriad challenges. The challenges include coverage of the establishment of technical legal implementing guidelines and the improvement of the tax authority to optimize its performance. Essentially, this study highlights the legislation and organizational capacity of the Indonesian context. The study finds the ability to establish the technical regulation is seems questionable and similarly to the organization's capability to implement the project.
Public Value Creation by Private Sector through Cross-Sector Collaboration: A Case Study of the Gojek Wirausaha Program Kurniawati, Iin; Kustulasari, Agustina
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

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

Abstract

Social reality that is always dynamic in practice often causes the "public" and "private" spheres to become increasingly difficult to separate. Several studies state that public value creation is no longer the exclusive domain of the government, the private sector can even carry out innovative ideas for community needs that are widely applied by the start-up industry. This research is a case study of the Gojek Wirausaha Program that intentions to help MSMEs 'upgrade' by providing business training and technology access through digital platforms. This article aims to determine how the private sector creates public value at the practical level in the context of a developing country. This study's contribution is the availability of new data in a different context from the majority of previous studies. It is expected to provide a better understanding of public value creation, mainly through cross-sector collaboration. The study uses five primary data collected through semi-structured interviews and a few secondary data by conducting literature reviews from documents, newspapers, mass media, and journal articles. The finding shows that the creation of public value in practice has its dynamics influenced by the interests of actors who, despite being private corporations, would like to create public value.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 32, No. 3 Vol. 32, No. 2 Vol. 32, No. 1 Vol. 31, No. 3 Vol. 31, No. 2 Vol. 31, No. 1 Vol. 30, No. 3 Vol. 30, No. 2 Vol. 30, No. 1 Vol. 29, No. 3 Vol. 29, No. 2 Vol. 29, No. 1 Vol. 28, No. 3 Vol. 28, No. 2 Vol. 28, No. 1 Vol. 27, No. 2 Vol. 27, No. 3 Vol. 27, No. 1 Vol. 26, No. 3 Vol. 26, No. 2 Vol. 26, No. 1 Vol. 25, No. 3 Vol. 25, No. 2 Vol. 25, No. 1 Vol. 24, No. 3 Vol. 24, No. 2 Vol. 24, No. 1 Vol. 23, No. 3 Vol. 23, No. 2 Vol. 23, No. 1 Vol. 22, No. 3 Vol. 22, No. 2 Vol. 22, No. 1 Vol. 21, No. 3 Vol. 21, No. 2 Vol. 21, No. 1 Vol. 20, No. 3 Vol. 20, No. 2 Vol. 20, No. 1 Vol. 19, No. 3 Vol. 19, No. 2 Vol. 19, No. 1 Vol. 18, No. 3 Vol. 18, No. 2 Vol. 18, No. 1 Vol. 17, No. 3 Vol. 17, No. 2 Vol. 17, No. 1 Vol. 16, No. 3 Vol. 16, No. 2 Vol. 16, No. 1 Vol. 15, No. 3 More Issue