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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 5 Documents
 1 
Search results for , issue "Vol. 32, No. 2" : 5 Documents clear
Critical Drivers in Public Sector Innovation: Governance and Service Insights from Yogyakarta and Kupang Pradana, I Putu Yoga Bumi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates the critical factors influencing the initiation of Public Sector Innovation (PSI) in Indonesia, focusing on governance and service-type innovations within two local government settings: Yogyakarta and Kupang. The methodology employed was a qualitative approach with multiple case studies complemented by the critical incident technique for data analysis. The data were gathered from 23 informants who played significant roles in the early stages of the innovation process at the local government level. The findings reveal that in Yogyakarta, the successful initiation of innovations such as Sego Segawe and YES 119 was primarily driven by robust political leadership, extensive external networks, and the availability of resources. In contrast, the innovations in Kupang, such as Kupang Green and Clean (KGC) and Brigade Kupang Sehat (BKS), were heavily influenced by strong collaboration with external stakeholders and the adaptability of innovations to local conditions. A comparative analysis of the two cases underscores that while both regions benefited from political support and external collaboration, the specific local context and available resources played a crucial role in shaping the innovation process. The novelty of this research lies in its cross-regional comparison, which provides new insights into how local contexts in different geographic regions of Indonesia influence the initiation and success of public sector innovations. These insights contribute to the broader PSI literature by highlighting the importance of contextual factors in successfully initiating public sector innovations in developing countries.
A Composite Multiple-based Stock Valuation Model Lau, Mudita; Widyarini, Maria; Faisal, Achmad
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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Abstract

This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers superior valuation accuracy. Academics and institutional investors searching for improved valuation accuracy may consider a composite valuation model as an alternative method. This study adds empirical evidence to the current knowledge on multiple-based valuation models, highlighting the potential advantages of a composite valuation model over a single-multiple model.
Policy Strategy for Value-Added Tax Imposition on Social Commerce Transactions Tambunan, Maria R.U.D.; Afina, Siti Zaila Noor
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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Abstract

The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce platforms, streamlining tax costs, ensuring equitable tax regulation across various platforms, and enhancing the current manual monitoring system by integrating data from Statistics Indonesia. To establish effective tax collection, an integrated system capturing social commerce transactions is pivotal. Furthermore, applicable VAT regulations lack clear guidelines for social commerce, necessitating their formulation. Despite some administrative provisions covering marketplaces, the scope should expand to include social commerce. The Social Network Analysis application by the tax authority, intended for data provision and monitoring, remains unintegrated and requires immediate improvement.
Assessing Willingness to Pay for Parking Fees Among Residents: Evidence from Malang City Anggoro, Damas Dwi; Shofwah, Aleyda Farihatus
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by TPB constructs. This study applied a cross-sectional survey with a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings indicate that attitude does not significantly influence WTP, while subjective norms, PBC, and perceived value are significant predictors. The indirect relationship between perceived value and WTP was observed only through subjective norms and PBC.
The Management of the Bus Rapid Transit (BRT) System and Its Impact on Mobility in Lagos State, Nigeria Lasisi, Olukayode; Obembe, Mayowa Paul; Onabanjo, Leke Kayode; Bamiro, Tolulope Oluwatosin; Iyiola, Oluwatobee Omowumi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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Abstract

Lagos is famous for its high traffic congestion and insufficient road infrastructure. This study examined the effect of BRT management and its influence on mobility in Lagos State. The study adopted a cross-sectional design involving data gathering through the primary data collection method using a closed-ended questionnaire purposively administered to 100 commuters of BRT buses in Lagos. The findings revealed a high positive relationship between managing the BRT system and mobility in Lagos State. Additionally, the findings indicate a robust and positive causal relationship between Lagos State’s BRT system and transportation development. The BRT system contributes to improving transportation infrastructure and other related aspects within Lagos State, and this relationship is statistically significant. With p < 0.05, the relationship is not due to chance. However, the findings revealed that the inaccessibility of BRT buses, insecurity at the BRT stations, and the inability to integrate the BRT service with other transportation systems were the major constraints that bedevilled the BRT project in easing the mobility of Lagos residents. The study concluded that the BRT system management contributed significantly to Lagos State’s transportation development. This study recommended that Lagos should adopt a thorough and well-rounded transportation strategy that views the BRT network as a component of a wider network that includes buses, mini-buses, ferries, and other forms of transit.

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