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Ilmi Usrotin Choiriyah
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Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur
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INDONESIA
Indonesian Journal of Public Policy Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989901     DOI : https://doi.org/10.21070/ijppr.v17i0
Core Subject : Social,
Social Sciences
Indonesian Journal of Public Policy Review (IJPPR) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning public policy on all aspects. IJPPR is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 5 Documents
 1 
Search results for , issue "Vol. 26 No. 1 (2025): January" : 5 Documents clear
Village Roles in Tax Compliance: Suboptimal Mobilization and Limited Facilitation: Peran Desa dalam Kepatuhan Pajak: Mobilisasi yang Kurang Optimal dan Fasilitasi yang Terbatas Arydianti, Fadila Putri; Mursyidah, Lailu
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1439

Abstract

General Background Land and Building Tax (PBB) is a primary revenue source vital for local development, making taxpayer compliance essential for municipal financing. Specific Background Despite the strategic importance of PBB, compliance rates in Sidoarjo Regency remain variable , particularly in Keper Village, where PBB realization consistently hovers between 50% to 60%. Knowledge Gap This persistent underperformance suggests a suboptimal role of the local village government in mobilizing and motivating its taxpayers. Aims This qualitative descriptive study aims to analyze and describe the implementation of the Keper Village Government's role based on Bintoro Tjokroamidjojo’s (2000) framework: motivator, facilitator, and mobilizer. Results Findings indicate the motivator role is suboptimal due to the lack of formal socialization and absence of legal sanctions. The facilitator role is constrained as payment services at the village hall are strictly limited to working days and hours. Although the mobilizer role employs direct SPPT distribution and social media, these efforts have not succeeded in raising public awareness or collection rates. Novelty The study provides an indicator-based diagnostic of local governance deficits that impede tax compliance in rural settings. Implications The findings imply that a systematic shift towards mandatory socialization, clear incentive structures, and flexible service facilitation is required to boost tax collection and support local development. Highlights: Lack of formal socialization weakens the village government's role as a tax motivator. PBB payment services at the village hall are restricted to working days and business hours. Despite various mobilization efforts, public awareness and tax collection rates remain consistently low. Keywords: Role of Village Government, Community Awareness, Land and Building Tax, Tax Compliance, Local Governance
Village-Owned Enterprises Development: HR Innovation Barriers in Ketapang Village, Sidoarjo: Perkembangan Usaha Milik Desa: Hambatan Inovasi Sumber Daya Manusia di Desa Ketapang, Sidoarjo Nasrul , Amak; Choiyirah, Ilmi Usrotin
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1440

Abstract

General Background: Sustainable rural development hinges on empowering local economies, with Village-Owned Enterprises (BUMDes) serving as the primary vehicle for achieving community welfare. Specific Background: The Village Government plays a crucial statutory role as regulator, dynamizer, facilitator, and catalyst to ensure BUMDes' success, as mandated by the Village Law in Indonesia. Knowledge Gap: While the government's role is well-defined, the specific challenges encountered in operationalizing this role and their direct link to the BUMDes' success in a particular region require detailed examination. Aims: This research analyzes and describes the Village Government's multifaceted role in developing BUMDes in Ketapang Village, Sidoarjo. Results: The government actively provides capital (e.g., Rp 230 million for Califour Tourism) and technical training, but the primary constraint is the BUMDes management's lack of innovation, digital promotion skills, and general capability. Novelty: This study provides empirical evidence of how the government's four roles (Regulator, Dinamizator, Facilitator, Catalyst) interact with specific HR and financial limitations in Ketapang Village, offering precise local solutions. Implications: To achieve sustainable development, the government must shift its focus from general training to targeted capacity-building programs that specifically address human resource quality and digital literacy. Highlights: Village Government actively provides capital and regulatory support to BUMDes units. Development is primarily hindered by low human resources capability and innovation. Training efforts must be re-focused on BUMDes managers' digital and managerial skills. Keywords: Village Government, BUMDes, Local Economy, HR Obstacles, Rural Development
SPI, HR Competence, and SAP Affect Sidoarjo Regional Financial Report Quality: SPI, Kompetensi SDM, dan SAP Mempengaruhi Kualitas Laporan Keuangan Regional Sidoarjo Oktavia, Rindy Wahyu; Hariyanto, Wiwit
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1443

Abstract

General Background: The demand for public sector accountability necessitates high-quality financial reporting, particularly in local government units like the Regional Financial and Asset Management Agency (BPKAD). Specific Background: The reliability of these financial reports is heavily reliant on internal organizational factors, specifically the control mechanisms, human capital capacity, and compliance with accounting standards. Knowledge Gap: Prior research has shown inconsistent results regarding the simultaneous influence of these key factors on financial report quality, creating an empirical gap that needs validation in specific regional contexts. Aims: This quantitative survey research aims to determine the combined and individual influence of the Internal Control System (ICS), Human Resource (HR) Competence, and the Effectiveness of Government Accounting Standards (GAS) on the Quality of Financial Reports at BPKAD Sidoarjo Regency. Results: Employing multiple linear regression on a sample of 45 respondents, the study concludes that the ICS, HR Competence, and the Effectiveness of GAS all significantly and positively affect the quality of financial reports. Novelty: The finding confirms the critical and unified role of all three variables as primary drivers of financial reporting quality, contributing specific data from BPKAD Sidoarjo. Implications: BPKAD should prioritize continuous professional development for HR, reinforce the existing ICS, and ensure strict adherence to GAS to maintain high report quality. Highlights: Internal Control System positively and significantly affects financial report quality. Human Resource Competence shows a significant positive correlation with report quality. Effectiveness of Government Accounting Standards significantly determines report quality. Keywords: Internal Control System, HR Competence, Government Accounting Standards, Financial Report Quality, BPKAD
Income Per Capita and Exports Drive Tax Revenue in ASEAN Countries: Pendapatan Per Kapita dan Ekspor Mendorong Pendapatan Pajak di Negara-Negara ASEAN Maghfira, Chika Nanda; Ernandi, Herman
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1444

Abstract

General Background: Optimizing tax revenue is crucial for achieving sustainable economic growth and funding development in ASEAN countries. Specific Background: Macroeconomic factors, including Foreign Direct Investment (FDI), inflation, income per capita, and trade balance, are generally considered key determinants of a nation's tax base and revenue generation. Knowledge Gap: Existing literature shows inconsistencies regarding the sign and significance of these macroeconomic variables, particularly when assessing the role of economic growth as a potential moderator in the ASEAN context. Aims: This study aims to analyze the direct relationships between FDI, inflation, per capita income, exports, and imports with tax revenue, and to examine the moderating role of economic growth in these relationships across six ASEAN nations from 2015 to 2022. Results: Utilizing PLS-SEM, the findings indicate that per capita income and exports positively relate to tax revenue, while FDI, inflation, and imports show no direct relationship. Crucially, economic growth significantly weakens the negative association of inflation on tax revenue. Novelty: This research provides an updated, comprehensive analysis of direct and conditional macroeconomic relationships specific to the tax structure of key ASEAN economies. Implications: Policy focus should be placed on fostering higher per capita income and robust export sectors, alongside utilizing economic growth to mitigate inflationary risks to the tax system. Highlights: Per Capita Income and Exports are the significant drivers of Tax Revenue. FDI, Inflation, and Imports show no direct relationship with Tax Revenue. Economic Growth weakens the negative influence of Inflation on Tax Revenue. Keywords: Per Capita Income, Exports, Tax Revenue, Economic Growth, ASEAN
Integrated Strategy Performance: Waste Management Findings at Griyo Mulyo Sidoarjo: Strategi Terpadu dalam Pengelolaan Limbah: Temuan di Griyo Mulyo Sidoarjo Habibi, Muhammad Rizal; Rodiyah, Isnaini
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1445

Abstract

General Background: Rapid population growth and urbanization in Sidoarjo Regency, East Java, are increasing waste generation, straining the capacity of the Griyo Mulyo Final Processing Site (TPA). Specific Background: Despite efforts, the TPA experienced overload in 2021, necessitating an immediate and comprehensive strategic overhaul to ensure sustainable waste management. Knowledge Gap: Previous studies often lack a comprehensive strategic framework, while existing management suffers from challenges like low HR competence and technology mismatch. Aims: This study analyzes the strategy of the Environmental and Sanitation Agency (DLHK) in waste management at TPA Griyo Mulyo, based on Jack Kooten's four strategic dimensions. Results: The strategies are integrated: Institutional (TPA-BLUD transformation), Organizational (participatory leadership), Program (TPS3R, volume-based tariffs), and Resource Support (HR training, SIPPAS system), resulting in a 28.2% waste volume reduction (2019-2023). However, limitations persist regarding technology compatibility and staff competency. Novelty: The use of Jack Kooten's four strategic dimensions provides a new, comprehensive framework for evaluating integrated waste management performance in a local government context. Implications: The findings offer a model for local governments to build resilient waste management systems through institutional and technological adaptation, prioritizing human resource development to overcome operational constraints. Highlights: TPA Griyo Mulyo transitioned to a BLUD model to enhance operational flexibility and accountability. Integrated strategies led to a 28.2% reduction in Sidoarjo's annual waste volume from 2019 to 2023. Management remains constrained by HR competency gaps and technology mismatch with local wet waste characteristics. Keywords: Strategy, Waste Management, TPA Griyo Mulyo, Organizational Performance, Resource Support.

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