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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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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.
Assessing community engagement in the Standard Gauge Railway Project in Tanzania: A case study of the Morogoro – Makutupora Segment Nyakega, Chacha Timasi; Tefurukwa, Oscar Whynijous
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 3
Publisher : UI Scholars Hub

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Abstract

Governments play a critical role in engaging communities in decision-making processes directly affecting their daily lives. Such engagement influences the feasibility and success of project implementation. However, the degree of community engagement varies across different projects. This study examines community engagement and perceptions regarding the implementation of the Standard Gauge Railway (SGR) project in Tanzania, focusing on Lot II, the Morogoro to Makutupora segment. The theoretical framework proposed by Fung guided the analysis. A qualitative approach was employed, with a sample of 30 respondents. Data were collected through focus group discussions (FGDs) and analyzed using content analysis. Findings indicate that community engagement in the SGR project occurred through the workforce provision, business activities supporting SGR workers, protection of properties and personnel, and land allocation. It enhances project implementation by fostering a sense of local ownership and promoting efficiency and sustainability. This study highlights the importance of sustaining community engagement in projects of any scale to ensure inclusive and sustainable development. These findings offer valuable insights for policymakers and project planners and align with the Sustainable Development Goals (SDGs) on industrialization and infrastructure.
Blue Economy Policy Implementation and Its Ecological Implications in Tomini Bay Podungge, Abdul Wahab; Solihin, Dwi Indah Yuliyani; Adipu, Yulianty; Aneta, Yanti
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 3
Publisher : UI Scholars Hub

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Abstract

Industrial and mining activities around Tomini Bay have significantly impacted marine ecosystems. This study aims to analyze the formulation process of the blue economy policy using an institutional approach, which includes the structure and process of decision-making, the role of key actors, and the impact of norms, rules, and regulations on the policy. In addition, this study evaluates the policy from a sustainable ecosystem perspective. Employing a qualitative approach combined with a research-action model, this study focuses on collaboration between researchers and stakeholders to identify problems, develop solutions, and implement practical changes. Findings reveal that the blue economy in Tomini Bay has been poorly implemented, primarily due to the lack of collaboration among the government, the private sector, and communities. This has resulted in damage to marine biodiversity and conflicts between mining operations and marine resource management. Therefore, the blue economy must be implemented holistically, with sustainable planning and management as well as proper environmental impact mitigation. Policy formulation can be more effective if it focuses on four main aspects: development of marine industries such as fisheries and seaweed management, optimization of the shipbuilding industry, diversification of coastal tourism, and strengthening of maritime services for economic equality. This study is limited by its scope and level of participation, which restricts the extent to which the findings reflect the dynamics of the social and economic ecosystem of the region.
A Civic Resignation?: Generational Reactions to Government Data Breaches in Indonesia Hadi, Irnasya S
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 3
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Abstract

This paper examines how different generations in Indonesia perceive and respond to government data breaches, a recurring phenomenon that undermines trust in state-led digital governance. Using a mixed-methods design, it draws on interviews with civil society organisations, focus groups, and a survey of 1,081 respondents across Baby Boomers, Generation X, Millennials, and Generation Z. Findings show that distrust in the government’s ability to protect personal data is widespread, but generationally stratified. Baby Boomers and Generation X largely treat breaches as bureaucratic inevitabilities, exhibiting high resignation and minimal engagement. In contrast, Millennials and Generation Z show stronger concern, digital literacy, and proactive behaviour, yet frequently cycle through outrage and advocacy before lapsing into breach fatigue. These differences highlight that public apathy is not uniform, but shaped by generational memory, cultural norms, and historical experiences with governance. The novelty of this study lies in providing one of the first empirically grounded, generational analyses of digital insecurity in a Global South context. It reframes apathy not as disengagement but as an affective response to repeated institutional failure. Policy reforms—generationally targeted digital literacy initiatives, enforceable sanctions for public sector breaches, mandatory disclosure, and independent oversight—are essential to rebuild trust and counteract the emotional governance shaping Indonesia’s digital landscape.
Market-Economic Decentralization and Governance in Hargeisa Local Government, Somaliland Abdillahi, Mustafe Mahamoud; Benjamin, Bella Oluka
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 3
Publisher : UI Scholars Hub

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Abstract

This study investigates the relationship between market-economic decentralization and governance within the Hargeisa Local Government in Somaliland. Market-economic decentralization, influenced by neoliberal principles, involves transferring decision-making authority to local levels to stimulate private sector engagement and economic efficiency. Despite comprehensive decentralization reforms initiated in 2001, Hargeisa continues to confront significant governance challenges, including institutional weaknesses, fiscal mismanagement, and corruption. Employing a mixed-methods approach, this research integrates quantitative surveys and qualitative interviews with 269 local officials to assess the impact of decentralization on key governance indicators: accountability, transparency, and e-governance. The results demonstrate strong positive correlations between market-economic decentralization and improved governance outcomes (r = 0.670–0.678, p < 0.01). Regression analysis further indicates that decentralization accounts for 60% of the variance in governance performance (β = 0.778, p < 0.001), with fiscal autonomy, public-private partnerships (PPPs), and foreign direct investment (FDI) identified as critical factors. Nevertheless, persistent obstacles such as heavy fiscal dependence (80% on central transfers), gender imbalances (60.2% male workforce), elite capture, and divergent public perceptions on privatization curtail the full potential of decentralization. These findings resonate with the Soufflé Theory, emphasizing the need for balanced political, fiscal, and administrative integration, and the Principal-Agent Theory, which highlights accountability gaps. The study concludes that while decentralization enhances governance, its efficacy is moderated by contextual and institutional factors. It advocates for complementary strategies, including capacity building, gender-inclusive policies, transparent investment frameworks, and digital governance, to maximize decentralization benefits in fragile states like Somaliland.
The Familiarity Effect in Prioritizing Distant Solutions: A Discrete Choice Experiment on Development Planners in Indonesia Siahaan, Timothy Pieter Christian
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 3
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Abstract

Development planning ideally requires accurate information to translate distant solutions, where actions and impacts are separated by significant delays. However, the attention theory suggests that the attention of planners is constrained by familiarity bias, shaped by organizational procedures and communication channels. This study argues that planners are less likely to prioritize distant solutions due to a stronger sense of perceived self-efficacy. Even when presented with favorable information, decision-makers tend to rely on heuristics that filter out unfamiliar information. Employing a mixed-method approach by combining a discrete choice experiment and qualitative interviews with regional planners in Indonesia, this study discovers that familiarity bias influences decision-making. Planners not only adjust decisions based on human resource capacities but also favor familiar performance indicators drawn from the common information inventory. This study advances the attention theory and the behavioral approach in public sector decision-making, particularly in addressing new development challenges such as energy transitions and the adoption of artificial intelligence (AI). By focusing on a developing country, this study bridges the development theory and practice in a more human-centered and critical context.

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