BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
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.
Articles
319 Documents
Politik Ekonomi UU Perbankan Syariah Peluang dan Tantangan Regulasi Industri Perbankan Syariah
WIBISONO, YUSUF
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 2
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Building an effective legal and regulatory framework for Islamic banking is imperative. Initiative to enact Islamic banking laws in Indonesia can be regarded in this respect. The objective of this paper is to examine the critical issues in Islamic banking laws. This paper examines and highlights the main features of Islamic banking laws. It is suggested that the main goal of the laws are to enhance Shari’ compliance and promoting stability of the system. Despite the progress achieved through this approach, it is recommended that Islamic banking development needs more efforts and initiatives. This paper also attempts to provide an analysis of future direction in the development of Islamic banking industry in Indonesia.
Peranan Akuntabilitas Publik dan Partisipasi Masyarakat dalam Pemberantasan Korupsi di Pemerintahan
KURNIAWAN, TEGUH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 2
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This article attempts to give the picture concerning the importance of public accountability and citizen participation as one of the instruments to eradicate bureaucratic corruption, seen from various theories. This paper provides equal and adequate understanding of the role of public accountability and citizen participation in the eradication process of corruption and the various efforts that can be done to strengthen it. The results of this literature review shows that the efforts taken to eradicate corruption in Indonesia is still partial and tend not to have a clear design strategy so that in many cases is not able to reduce signicantly the level of corruption that occurred. Besides that, the important role of public accountability and citizen participation in the eradication of corruption has not received much attention as well as has not been thoroughly studied. Therefore we need further study of the various aspects of public accountability and citizen participation in the eradication of corruption in Indonesia.
Pengaruh Nilai Kerja terhadap Kinerja Lingkungan di Bandara
TADJOEDIN, ACHMAD RAMZY;
MANGKUPRAWIRA, SYAFRI;
SUMARDJO, SUMARDJO;
SAEFUDDIN, ASEP
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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This study aimed to formulate strategies that need to be done to improve the environmental performance of the airport. The research uses survey methods to acquire data about the factors that affect the environmental performance improvement strategies in Angkasa Pura I airport. The data are analyzed by using regression analysis techniques, needs analysis, and prospective analysis. The results of the analysis show that: (1) respondents who are concerned about environmental performance within the company reached an average of 4.12 (care) and within the environment outside the company reached an average of 4.07 (care); (2) the needs of stakeholders for environmental quality inside and outside the company are: the improvement of airport performance; efficient, distinct, precise, and customer-ease-oriented services; improvement of airport officials’ professionalism; socialization of clear and firm rules and legal enforcement for the employees and customers; development of airport facilities and its supporting access; and (3) the key successes underlying the improvement of airport performance within and outside company in the future are leadership, cleanliness, caring, modesty, and service-oriented attitude.
Analisis Proses Rekrutmen dan Seleksi pada Kinerja Pegawai
YULLYANTI, ELLYTA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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The purpose of this research is to explain whether any impact of recruitment to the selection, the recruitment impact to the performance and selection impact to the performance of employee of the General Secretariat of Department of Energy and Mineral Resources. The approach which has been used in this research is descriptive and data processing by using Structural Equation Modeling (SEM) Technique. The sample of this research is 120 employees. The result of this research shows that selection significantly is affected by recruitment and so that the performance is significantly affected by selection, however, recruitment is indirectly affected the performance by selection process.
Implementasi Sistem Manajemen Keselamatan Sebagai Standar Keselamatan Pelayanan Lalu Lintas Udara
SISILIA, YUANNA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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This research aimed to explain how PT (Persero) Angkasa Pura II (PT AP II) maintained safety management system while fulfilling its role as an aviation service provider, and what problems occurs in its implementation. The researcher tried to find out relationship between the concepts of safety management system, conducted by ICAO (International Civil Aviation Organization), with its daily practices. This research used positivism approach. The data were collected through in-depth interviews with Eight Head Office Officials of PT AP II. PT AP II is forced to provide a user-oriented-aviation-service, while fulfilling international standards set by ICAO. As a result PT AP II encountered many difficulties in fulfilling ICAO’s target to conduct a perfect safety management system in 2009. These difficulties impeded the implementation of safety management system from coping with international standards or any other necessary standards
Menggagas Model Proyeksi Penerimaan PKB dan BBNKB
ROSDIANA, HAULA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument.
Pengaruh Aset dan Manajemen Inventory terhadap Manajemen Laba
RUSLI, ISKANDAR
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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This research aimed to study the inuence of the values of quick ratio, debt ratio, return-on-assets, inventory turnover, and assets turnover toward the net prot before tax in the food and beverage industries in Jakarta Stock Exchange in the year 2002-2006. The approach used is qualitative approach with double regression. The result shows that the variables of quick ratio, inventory turnover, assets turnover, return-on-assets signicantly inuence the prot before tax. The use of nancial ratio is proved to be benecial for prot management.
Kajian Ekstensifikasi Barang Kena Cukai pada Minuman Ringan Berkarbonasi
CHANDRA, ESTHER MARIA;
GUFRAENI, RINI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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The Indonesian government has attempted to increase the function of excise duty as the source of revenue and consumer goods controller by expanding excise-taxed goods on carbonated soft drinks. This research aimed to learn the background, the government’s effort, and the revenue potential of carbonated soft drinks. The result showed that the expanding of the goods are based on their nature and characteristics of excise-taxed goods—regulated in Law No. 39 of 2007 as goods whose consumption must be limited, whose distribution must be controlled, and whose usage produces a negative impact on the health of the people and the environment; as well as goods whose usage is taxed for the sake of justice. The efforts done by the government are to revise the Excise Law, to conduct a deep study and internal socialization, and to establish accountable human resources. It is hoped that eventually the implementation of excise duty on carbonated soft drinks would increase state revenue without at the same time neglecting programs of people’s health improvement.
Analisis Perilaku Investor Institusional dengan Pendekatan Analytical Hierarchy Process (AHP)
NATAPURA, CECILIA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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The Indonesian government has attempted to increase the function of excise duty as the source of revenue and consumer goods controller by expanding excise-taxed goods on carbonated soft drinks. This research aimed to learn the background, the government’s effort, and the revenue potential of carbonated soft drinks. The result showed that the expanding of the goods are based on their nature and characteristics of excise-taxed goods—regulated in Law No. 39 of 2007 as goods whose consumption must be limited, whose distribution must be controlled, and whose usage produces a negative impact on the health of the people and the environment; as well as goods whose usage is taxed for the sake of justice. The efforts done by the government are to revise the Excise Law, to conduct a deep study and internal socialization, and to establish accountable human resources. It is hoped that eventually the implementation of excise duty on carbonated soft drinks would increase state revenue without at the same time neglecting programs of people’s health improvement.
Pengaruh Rights Issue terhadap Imbal Hasil Saham dan Volume Perdagangan
CATRANTI, ASKI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 3
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The study is to find out the major type of institutional investors who own the biggest fund in the capital market and to study their behaviors which can affect the market. There are three types of investors: intuitive investors, emotional investors, and rational investors. To analyze the main factor of decision making, the researcher used Analytical Hierarchy Process (AHP) and spread questionnaires to several Indonesian fund managers. The result shows that most institutional investors are rational (55%), 45% are emotional and none of them are intuitive. The main factor influencing them to make an investment decision is the country’s economic conditions (25.12%), along with accounting information (liquidity, rentability, solvability, and quality of financial reports).