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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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Engaging Stakeholders In Public Sector Healthcare: Driving Transformation In The Eastern Cape Department Of Health's Re-Engineering Journey Rasmeni, Ella; Rulashe, Tando; Conradie, Hendrik Francois
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 31, No. 3
Publisher : UI Scholars Hub

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Abstract

The Eastern Cape Department of Health (ECDoH) is undergoing a re-engineering process to enhance service efficiency and address organizational inefficiencies, such as a bloated structure and excessive personnel costs. However, employees, as key stakeholders, were not meaningfully engaged in the process. This study investigates the role of stakeholder engagement in the ECDoH's transformative efforts, highlighting its impact on inclusivity, strategic alignment, and transparency. Grounded in a constructivist paradigm, this study adopts a qualitative approach using focus group discussions with 12 participants from diverse stakeholder groups. Thematic analysis revealed critical gaps in the ECDoH's engagement strategy, including the absence of a stakeholder engagement plan and the top-down nature of decision-making, which excluded employees' input. Employees were aware of the re-engineering process but expressed concerns about the lack of transparency and the potential adverse effects, such as demotions and job transfers. The findings emphasize the risks of excluding employees from decision-making, including resistance, litigation, and decreased morale. Recommendations include the development of a comprehensive stakeholder engagement plan that encourages participatory decision-making, promotes transparency, and leverages employees' insights to enhance organizational change processes. This study critically explores the importance of integrating stakeholder engagement into re-engineering initiatives to ensure buy-in, reduce implementation challenges, and achieve sustainable organizational transformation. It contributes to the broader discourse on employee participation in public sector reforms, offering insights for policymakers and organizational leaders.
Rethinking the Mediating Mechanism: HRM Practices and Employee Well-being Saragih, Susanti; Margaretha, Meily; Suhada, Namira
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 31, No. 3
Publisher : UI Scholars Hub

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Abstract

The relationship between Human Resource Management (HRM) practices and employee well-being is complex and often contradictory. While HRM practices can enhance employee well-being through various mechanisms, they can also negatively impact well-being, especially in contexts of high-demand jobs. This study investigates the mediating roles of job crafting and work engagement in this relationship. Data from 100 hotel employees in Bandung, Indonesia, were analyzed using Partial Least Squares (PLS). While HRM practices did not directly influence well-being, they significantly impacted job crafting. Interestingly, job crafting, not work engagement, emerged as a strong mediator between HRM practices and employee well-being. These findings suggest that employee-oriented HRM practices promoting autonomy (e.g., flexible work arrangements) empower hotel staff to personalize their work, ultimately leading to greater well-being. The study challenges the traditional view of work engagement as the sole mediator and highlights the under-explored role of job crafting in this context. Future research should explore the influence of individual differences and organizational culture on this complex relationship.
Unconditional Cash Transfer Policy as an Effort to Prevent Stunting: A Study On Jember, East Java Putra, Allen Pranata; Astuti, Sri Juni Woro; Ibrahim, Kabiru Hannafi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 31, No. 3
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Abstract

This study evaluates the impact of the Unconditional Cash Transfer (UCT) policy in preventing stunting in Jember, East Java. Stunting, a result of chronic malnutrition, remains a significant public health challenge in Indonesia, with Jember exhibiting higher prevalence rates than the national average. The UCT policy aims to improve the welfare of low-income families by providing direct financial assistance, allowing them to meet basic needs, including nutrition. This research utilizes a qualitative approach through case studies and interviews with relevant stakeholders to assess the effectiveness of UCT in enhancing children's nutrition and health. The findings indicate that while UCT has a positive short-term impact on improving family income and child nutrition, challenges persist regarding the sustainability of these outcomes post-assistance. The study highlights the necessity for integrating UCT with nutrition education and access to quality health services to ensure long-term benefits. These results suggest that a holistic approach, combining financial aid with educational interventions, is crucial for effective stunting prevention. The implications of this study extend to policymakers, emphasizing the importance of a multifaceted strategy for combating malnutrition and fostering sustainable development.
Corporate Tax Disclosure in Indonesia: Trends, Content, and Determinants Based on GRI Standard 207 Aulia, Sandra
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 31, No. 3
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Abstract

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" (207-4) had lower disclosure. The tax disclosure quality index had an average score of 8.529 out of 18, indicating room for improvement. Company size and leverage were significant determinants of tax disclosure, while profitability and company age were not. The study highlights the need for improved tax disclosure, especially in sectors with low adoption, and offers implications for regulators and companies. Future research should expand the scope and explore additional variables.
Contracting for Public Delivery: The Dynamics of Relational Governance and Power Asymmetry in Public Infrastructure Project Hassan, Fazlur Rahman; Syaafrian, Dzulfian; Maharani, Dinda Ayu
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
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Abstract

Government institutions often face a dilemma in providing goods and services: whether to ‘outsource’ or manage them ‘in-house’. Large-scale public services typically require complex contracts to ensure successful project completion. This study examines the dynamics of relational governance and power shifts that lead to contract failure using a mixed-method approach applied to a complex public service project in Jakarta, one of the largest metropolitan areas in the world. The findings indicate that a contractual win-win outcome can be achieved with strong governance rules, particularly relational governance. However, relational governance can weaken without robust contractual governance, particularly during conflicts or disputes. The study suggests that excessive power imbalance between the authority and the third party undermines bilateral relationships and long-term cooperation.
Bridging Experience and Intention: The Mediating Role of Outcome Expectations in Social Entrepreneurship among Creative Economy Actors Rezky, Muhammad Iqbal; Sojanah, Janah; Rasto, Rasto
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
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This study explores the role of outcome expectations in mediating the influence of prior experience on social entrepreneurship intention in the creative economy sector of Indonesia. Despite the increasing interest in social entrepreneurship, research on the factors driving the intention to become a social entrepreneur remains scarce. This study employed the Social Cognitive Career Theory (SCCT) as a theoretical framework to investigate social entrepreneurship as a career choice, focusing on the influence of outcome expectations on social entrepreneurship intention. A quantitative explanatory survey was conducted with 290 creative economy actors in Bandung through questionnaires. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that positive outcome expectations mediate the influence of prior experience on social entrepreneurship intention, highlighting the importance of outcome expectations in shaping social entrepreneurship intention. Prior experience in addressing social issues indirectly drives social entrepreneurship intention through positive outcome expectations. These findings underscore the need to cultivate positive outcome expectations in social entrepreneurship training programs to enhance entrepreneurial self-efficacy and motivation. However, this study is limited to creative economy actors in Bandung, affecting its generalizability. Future research could explore additional mediating variables or apply this model to different entrepreneurial sectors. This study contributes to the literature by integrating SCCT into social entrepreneurship, offering a novel perspective on how prior experience shapes entrepreneurial intention.
Bridging the Gap: Local Tax Regulations and the Future of Green Tax in Indonesia Zulfa Yudhanto, Daffa; Murwendah, Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
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Abstract

Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation in Indonesia. The study ultimately contributes to current research on tax policy and environmental governance by providing practical insights for policymakers aiming to improve the environmental implications of local taxation. This study uses a qualitative approach with data collection techniques in the form of field studies, including in-depth interviews and literature studies. The locus of this research is the DKI Jakarta and West Java Provinces, focusing on two types of local taxes, namely the Motor Vehicle Tax (hereafter referred to as PKB) and the Motor Vehicle Fuel Tax (hereafter referred to as PBBKB). The research results indicate that the regulation of green taxes on PKB and PBBKB is generally aligned. However, it is important to note that neither tax base fully accounts for the overall negative externalities. The study also found problems with how PKB and PBBKB are implemented regarding a green tax. These problems include not putting the best rates in place, being transparent about the money spent, and local governments not knowing how to use this green tax. This research recommends that the government optimize the use of local taxes with the essence of existing green tax, restructure the types of green tax that do not yet include environmental costs, and ensure that local spending derived from green tax has been allocated for environmental improvement.
Connecting Emotionally: Examining the Impact of Narrative Video Advertising on Consumer Involvement and Brand Attachment Rahimah, Anni; Aqfa Dzikrullah, Shannon Saghava; Astira, Ameylia Ayu
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
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Abstract

The increasingly competitive advertising landscape necessitates innovative strategies to engage potential customers effectively. This study investigates the impact of emotional and narrative-driven video advertisements on attitudes toward advertisements and advertisement involvement, ultimately fostering emotional brand attachment among viewers. This research adopts a quantitative approach, employing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4 software. Data were collected through a structured survey involving 131 respondents who had utilized the GoSend service in DKI Jakarta, Indonesia. The results demonstrate that emotional and narrative elements in video advertisements exert a significant positive influence on viewers’ attitudes toward advertisements and their involvement with them. These factors contribute to developing a robust emotional attachment to the brand. Based in the SEM-PLS analysis described in the file, the strongest relationship was found between advertisement involvement and emotional brand attachment that indicating the higher one’s involvement with advertisements, the more likely they are to develop an emotional attachment to the brand. Meanwhile, a relatively weaker relationship was found between feeling-based advertising and attitude toward advertisement, compared to narrative advertising which had a stronger influence on attitude indicating that the use of narrative elements in advertisements is more effective in shaping positive attitudes than emotion-based approaches alone, although both still have a significant influence in this research model. This study contributes to the literature by examining the underexplored role of emotional narratives in shaping consumer behavior through video marketing. Using the Stimulus-Organism-Response (SOR) Theory as a framework, it provides insights into how gentle and emotion-driven advertising approaches can elicit favorable emotional reactions and strengthen consumer-brand relationships. The findings offer actionable guidance for marketers, particularly those targeting Gen Z consumers, by emphasizing the importance of crafting emotionally resonant and narrative-rich video content. Over time, such strategies can foster stronger consumer-brand bonds, enhancing loyalty and achieving long-term marketing objectives.
Projecting the Roles of the Indonesian State Revenue Authority toward Tax Administration's Performance Hapsari, Nidya; Putra, Adhy Kusuma
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
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This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by a high reliance on tax revenue to fund government expenditure and maintain economic stability. First, personnel and managerial autonomy gain perceptions of fairness and competence among taxpayers, thereby positively impacting the credibility of the tax authority. Second, state revenue affairs deserve a ministry-level organizational structure, and the 1945 Constitution of Indonesia binds the mandate. Third, the collection-function centralization on taxes (and other similar-character levies or social contributions) will reduce calculation gaps due to different definition standards. Fourth, it expands the opportunity for professional-based, transparent, and accountable judgment. Fifth, personnel, financial, and operational policy autonomy will improve tax administration operations and increase personnel work motivation and flexibility. However, the government needs to adopt the integrated semi-autonomous model gradually, continue improving the core governance of the revenue administration, assign the highest leadership positions to experienced professionals, and utilize digital technology to facilitate seamless coordination between revenue and expenditure functions.
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
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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.

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