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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 319 Documents
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Digitalization and Tax-Motivated Income Shifting Fau, Devenni Putri; Kurniawati, Lestari
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) modified by Purba (2018) extended with the level of digitalization which is intangible asset intensity. Using a panel data regression model of public-listed manufacturing companies from 2011 to 2019, this study found no evidence of income shifting between foreign-owned Indonesian companies with its parent overseas. Moreover, using moderated regression analysis, this research found that the level of digitalization did not strengthen the influence of tax rate to income shifting. Thus, it concluded that digitalization did not influence income shifting practice. While the results were inconsistent, it did not rule out the possibility of income shifting between affiliates in a group and/or the utilization of other channels of income shifting such as debt and transfer pricing. Furthermore, this study may initiate future studies in the relationship between income shifting and digitalization by employing different measurement or expanding the research’s samples.
Determinants of Entrepreneurial Intention: A Study on Indonesian Students Satriadi, Satriadi; Almaududi Ausat, Abu Muna; Heryadi, D. Yadi; Widjaja, Warkianto; Sari, Ade Risna
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
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Abstract

Finding jobs for university graduates is becoming more difficult as the number of job opportunities available is not proportional to the number of graduates. This situation is aggravated by the low interest of the Indonesian population in entrepreneurship, which is at roughly 3.1%. This study aims to investigate the effect of entrepreneurial self-efficacy, creativity, attitude toward entrepreneurship, social media, entrepreneurial culture, and motivation on student’s entrepreneurial intentions. Social media is warranted in the study as the respondents are in the group of millennials. A quantitative method was used. The data analysis employed Structural Equation Modelling (SEM) with Partial Least Squares (PLS). The participants were undergraduate students from universities in Malang City and Surabaya, Indonesia, recruited using an online questionnaire. The research sample included 315 respondents. This study used self-efficacy, creativity, attitude, culture, and motivation as the determinants of student’s entrepreneurial intention. It proposed six hypotheses that reflect the impact of each determinant on entrepreneurial intentions. The study revealed that of the six hypotheses tested, all had a significant impact on explaining the determinants of student’s entrepreneurial intention. Social media is proven to be the catalyst for student entrepreneurial intention. Educated students recognize and assume that social media can help run a business without requiring a large investment. This study also suggests that lecturers' involvement enables students to acquire entrepreneurial skills in classroom learning and organizations. Thus, students with a greater level of entrepreneurial insight will find it easier to foster an entrepreneurial attitude and think more imaginatively to commercialize new ideas in the form of product development before they realize their entrepreneurial potential.
The Effectiveness of the Aceh Ombudsman Representative’s Maladministration Handling: An Insider Perspective Muazzinah, Muazzinah; Akmal, Saiful; Fadhil, Amrul; Fathurrahman, Reza
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

The Ombudsman of the Republic of Indonesia oversees public services, particularly timely responses to reports. Since 2018, the Aceh Representative of the Indonesian Ombudsman handled 150 reports. It is interesting to investigate how well the Ombudsman dealt with these reports. This study examines the effectiveness of the Aceh Representative of the Indonesian Ombudsman in handling reported maladministration cases using a qualitative approach. The research data were gathered through interviews and document reviews by referring to Steer’s (1976) formulation of organization effectiveness, which includes productivity, adaptability, communication, job satisfaction, and human resources. The productivity, communication, and flexibility indicators are adequately effective, although not directly involved in handling cases. The handling is limited to coordinative meetings with local authorities assigned to resolve the problems. However, the findings also reveal that job satisfaction indicators are ineffective, as evidenced by the absence of community satisfaction survey findings to assess their performance. Likewise, the results on the resource indicator were ineffective since the human resources were not allocated according to the Aceh Ombudsman’s workload. Therefore, this study provides a meaningful contribution to improving the quality of services in maladministration handling by the Aceh Ombudsman Office in the future to cases reported by the citizens.
Board Structure in State-Owned Enterprises (SOEs): Two-tier Model Analysis on the Implementation of Corporate Governance in Indonesia Umanto, Umanto; Sri Hartantiningsih, Ika; Ikasari, Novita
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
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Abstract

The discussion on corporate governance is focused on the duties of the board of commissioners (BOC). This is important, especially for countries that use the two-tier board model, such as Indonesia. This qualitative study aims to analyze the fulfillment of the number and composition of commissioners as well as the process of appointment and dismissal of commissioners in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange. The results showed that BUMN had fulfilled the number and composition of commissioners. In addition, the existence of an audit committee and board of commissioner meetings is a component that plays an important role in assisting the commissioners in carrying out their supervisory functions. In the end, the process of succession of commissioners becomes an important part that affects the fulfillment of the number and composition.
Factors Influencing the Successful Implementation of Talent Management in the Indonesian Ministry of Finance Rifai, Ahmad; Maarif, M. Syamsul; Sukmawati, Anggraini
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 1
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Abstract

Talent management has been widely discussed since the introduction of The War for Talent. This study aims to analyze factors that influence the successful implementation of talent management in the Ministry of Finance and analyze employee perceptions and priorities for talent management development. The population in this study included 80,996 employees of the Ministry of Finance, with a total sample of 408 people. The research employed a descriptive approach and Importance Performance Analysis (IPA). The results indicate that organizations need to motivate and facilitate employees to adapt to organizational developments, provide equal opportunities for growth for all employees, develop the competence of the HR Department to handle talent management challenges and provide a comprehensive repository of talent management information. Meanwhile, the performance indicator that needs to be improved is providing equal opportunities for development for all employees.
Amplifying Local Leadership: A Twitter Analysis of Indonesian Responses to the COVID-19 Pandemic Kusumasari, Bevaola; Fauzi, Fadhli Zul; Santoso, Anang Dwi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 1
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Abstract

Social media has altered emergency communication between local governments and citizens. Studies on social media and natural disasters are expanding. Few studies have explored the crisis of social media use among local government officials. This study investigated how Indonesian leaders use social media. It used data scraping techniques with the Twitter API and the http://tweepy.readthedocs.io/en/v3.5.0/api.html#tweepy-api-twitter-api-wrapper library to collect tweets from each governor's account in Bahasa, Indonesia, between January 1, 2020, and December 31, 2020. The collected data were stored in a MySQL database to facilitate manual analysis and converted to text format. The data were manually labeled using a three-step coding procedure and assigned to categories to identify social media trends among local government leaders during the COVID-19 pandemic. This study examines the government response effectiveness concept, which depends on the timeliness and breadth of official engagement and how communities receive, perceive, and respond to information provided by governments and other agencies. Four leaders demonstrated compassion, care, and self-assurance throughout the pandemic. Leaders must have two-way communication. A recent study investigated the Twitter links between local leaders and pandemic victims. This study supports the notion that social media use by government officials during epidemics influences community perceptions of risk and trust, thereby influencing policy decisions. These findings have policy ramifications, notably for establishing social media restrictions for local government leaders during future health emergencies.
The Nexus between Leadership and Implementation of Education Infrastructure Development Policy Goals in Tanzania: Reflections from Kinondoni Municipal Council Mdanya, Theresia; Malipula, Mrisho, Dr
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 1
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Abstract

This study assessed the association between leadership attributes and qualities in the implementation of education infrastructure development policy goals in Tanzania using Kinondoni Municipal Council as a case. A concurrent mixed-method triangulation of qualitative and quantitative data was employed to explore the nexus between leadership attributes and qualities in implementing education infrastructure development policy goals in Tanzania. The data used in this study was garnered from face-to-face interviews with 92 respondents recruited from a population of 288 Kinondoni Municipal Council workers and a review of documentary sources relevant to the study. The application of primary data from interviews and desk reviews allowed triangulation of the findings garnered from the two data sources, which usefully enriched and enhanced the validity and reliability of the findings. Quantitative data were analyzed using IBM statistics software to determine frequencies and run association tests, while qualitative data were analyzed thematically and discussed descriptively. The study found that collaborative leadership, public policy advocacy, coordination, effective dialogue with the community, and leaders’ commitment to being leadership attributes are significantly positively associated with implementing education infrastructure development policy goals in Kinondoni Municipal Council. Furthermore, Interpersonal communication, integrity, accountability, empathy, and vision significantly influence the implementation of education infrastructure development policy goals in the Kinondoni Municipal Council. In this regard, efforts should be put in place to improve the qualities and attributes among leaders to maximize the implementation of education infrastructure development policy goals.
Financial Literacy, Risk Perception, and Investment Preferences: A Study on Millennials in Jakarta Wisnu Putra, Aziz; Eurelia Wayan, Maria
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 1
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Abstract

The investment trend in Indonesia has increased with the presence of investors categorized as the millennial generation. The determination of investment instruments selected is influenced by the level of financial literacy and risk perception of the investors. This study aims to analyze how financial literacy and risk perception affect investment preferences amongst the millennials. Using the millennials in the five municipalities of Jakarta as a case in point, this study contributes to providing analytical data and an overview of the level of financial literacy and risk perception as well as the investment preferences of the millennial generation. The findings of this study serve as material for investors to consider in making investments and offer information or insights to existing and new investors. Financial literacy is comprised of financial knowledge, financial behavior, and financial attitude as stated by Rooij, Lusardi, and Alessie. Risk perception is measured by risk propensity and risk aversion. Investment preferences in this study are regarded as investment instruments prioritized and preferred by the millennials, namely stocks, mutual funds, bonds, gold, deposits, foreign currencies, property, and peer-to-peer lending. This study employed a quantitative approach and collected data through questionnaires. The data obtained from a total of 148 respondents were processed using descriptive statistical analysis by SPSS. The findings of this study indicate that the millennials in the five municipalities of Jakarta have a high level of financial literacy and risk perception. The most preferred investment instrument is stock investment. The majority of the millennial generation in Jakarta owns mutual funds, gold, and equities, and most began investing when they were 20 years old. The 20- to 29-year-old age group in the five municipalities of Jakarta choose to invest in equities, while the 30- to 39-year-old age group in gold.
A Theoretical Reflection on the Past, Present, and Future of Employee-Organization Relationship: A Systematic Literature Review Rezazadeh, Fatemeh; Seyyed-Naghavi, Mir Ali; Rezazadeh, Sima
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 1
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Abstract

Considering the changes in the social and economic environment in the past two decades and their ongoing status in the new century, it is unanimously believed that the nature of employee-organization relationship (EOR) has changed significantly. EOR, as a research field, has increasingly been recognized as a locus of research on organizational behavior, human resource management, and employment relationships. There is a research demand to integrate the academic literature to reach a better understanding of EOR. Adopting the methodology of systematic literature review proposed by Centobelli et al. (2017), the present research provides a comprehensive analysis of eighty pieces of EOR research published from 1990 to 2020. The information on authors, publication year, journals, types of article, research foci, methodologies, theoretical frameworks, and recommendations for future research based on research gaps is tabulated and presented. Three theoretical gaps are identified in the current EOR research: a lack of research on the organizational context, on the integration of micro- and macro-level EOR, and on the multidimensional analysis of individual behavior, organizational context, and employment relationships. Theoretical gaps, results, discussion, and the conceptual framework proposed for future studies are also presented. Finally, strengths and limitations of the study are discussed.
Digital Competitiveness and Poverty Index Quadrant: Mapping the Digital Public Administration Challenge (Evidence from Indonesia) Wahyunengseh, Rutiana D; Hastjarjo, Sri
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 2
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Abstract

The role of the internet in reducing poverty has been tested in several countries. However, according to bibliometric analysis, not much has been studied from the perspective of inclusive digital public administration. This research's novelty is to complements the digital governance research by analyzing the relationship between digital competitiveness and poverty rates in Indonesia. This study aims to map the challenges of developing digital governance in Indonesia in the context of promoting sustainable development and more inclusive society. The research method uses descriptive quantitative with quadrant analysis techniques. The data used are the poverty rate from the Indonesian Central Bureau of Statistics in 2021 and the Digital Competitiveness Index. The results of the study show: (i) there is a digital divide or digital poverty that contributes to the Digital Competitiveness gap; (i) the behavior of digital users for productivity is still low but shows an increase from the previous year. In conclusion, digital development must be designed to pursue inclusive and pro-poor development, supported by productive human resources. Further research is recommended to examine the correlation between components of the digital development index and the components of the poverty index to build model of inclusive digital public administration.

Page 28 of 32 | Total Record : 319

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