Jurnal Studi Pemerintahan dan Akuntabilitas
Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability. The scopes of the journal include, but are not limited to, the following fields: 1. Corporate Governance 2. Politics and Government 3. Social Development and Welfare 4. Economic Governance 5. International Public Policy and Management 6. Financial Sustainability and Accountability 7. Social Governance and Sustainability 8. Urban Development Studies
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48 Documents
<![CDATA[Efek Infrastruktur Jalan, Listrik, PMDN (Penanaman Modal dalam Negeri) bagi Pertumbuhan PDRB di Pulau Sumatera ]]>
<![CDATA[Wahyudi, Heru]]>;
<![CDATA[Zapita, Jesi]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v1i2.1420
<![CDATA[Purpose: This study aims to analyze and determine the effect of road infrastructure, electricity, domestic investment on GRDP growth on the Island of Sumatra. The data used in this study is panel data with a cross-section combination of 10 provinces and time series data from 2013-2019. Research methodology: This study uses secondary data sourced from the Badan Pusat Statistika (BPS). This study uses the Panel Data Regression Analysis method (Panel Data Regression Method) with a Fixed Random Effect (FEM) approach. Results: The results of this study indicate that electricity infrastructure and domestic investment have a positive and significant effect on the rate of GRDP growth in 10 (ten) provinces on the Island of Sumatra in 2013-2019. Meanwhile, road infrastructure has a negative and insignificant effect on the rate of GRDP growth in 10 (ten) provinces on the island of Sumatra in 2013-2019, assuming cateris paribus. Limitations: The limitation in this study to economic growth is seen in the long term at least last 10 years. Contribution: Infrastructure improvement especially road as a accommodation and transportation to help in accelerating economy activities. targeted electricity subsidies and investment types selection based on needs of each region especially the province in Sumatera.]]>
<![CDATA[Analisis Penerapan Good Corporate Governance PT Bank Central Asia Tbk ]]>
<![CDATA[Liong, Kek]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i1.1668
<![CDATA[Purpose: This study aimed to determine the extent of the application of principle Good Corporate Governance at PT Bank Central Asia Tbk. Besides aiming to determine the application of the principles of good corporate governance has applied to PT Bank Central Asia Tbk, this study also aims to analyze the constraints faced in the implementation of good corporate governance at PT Bank Central Asia Tbk. Method: This type of research is included in qualitative research using a case study approach. The data source in this study is secondary data, namely data obtained through a review of several literature related to the issues raised, from relevant theoretical references by reading several books, magazines, bulletins, newspapers and the internet. Results: The results showed that the general application of the principles of good corporate governance which include transparency, independence, accountability, accountability and fairness in PT Bank Central Asia Tbk performed reasonably well although there still are obstacles faced. The constraints faced by PT Bank Central Asia Tbk is a constraint tightening bank credit, bank products are not yet Productivity fully efficient and effective, high standard of human resources as a result of globalization and the problem of internal fraud cases (internal fraud).]]>
<![CDATA[Mengelola Audit pada Tahap Perencanaan ]]>
<![CDATA[Biswan, Ali Tafriji]]>;
<![CDATA[Utomo, Dwi Prasetyo]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i1.1678
<![CDATA[Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage.]]>
<![CDATA[Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau) ]]>
<![CDATA[Irjanti, Fany Audia]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i1.1684
<![CDATA[Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention. Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.]]>
<![CDATA[Good Corporate Governance, Kinerja Keuangan dan Kinerja Saham Selama Pandemi Covid-19 ]]>
<![CDATA[Nisa, Sofiatun]]>;
<![CDATA[Hariyanti, Anies Indah]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i1.1739
<![CDATA[Purpose: The purpose of this study was to analyze the effect of corporate governance and financial performance on stock performance during the covid-19 pandemic in Indonesia. Research Methodology: This research used quantitative analysis method using seconder data of financial reports on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Results: The results of this study are managerial ownership has no significant effect on stock performance, the board of commissioners has no significant effect on stock performance, the board of directors has an effect on stock performance, return on assets has no significant on stock performance, return on equity has no effect on stock performance and earnings per share affect stock performance. Limitations: This study only includes six of the factors that affect stock performance, which results in the effect of the independent variable research on the dependent variable of 4%. Contribution: This research can be used as a reference for company management in order to improve governance and financial performance to improve the company's stock performance will increase.]]>
<![CDATA[Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut ]]>
<![CDATA[Marsus, Soffan]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i1.1755
<![CDATA[Purpose: This study aims to determine the quality of strategic planning and performance measurement, by studying the case at the Garut District Health Office. Research Methodology: This research uses the case study method (Yin, 2018) and desk research (Hague, 2006). Results: The result of the evaluation of performance planning is that the Garut District Health Office has only fulfilled about 50% of the quality criteria for a good performance plan. Evaluation of the types of performance measures, Garut District Health Office almost entirely uses output-based performance measures, has not yet integrated efficiency performance measures and only uses one outcome performance measure. Good performance measurement design prioritizes using outcome-based performance measures. Limitations: This research has not yet compared the evaluation model proposed with the existing model, which is based on the SAKIP implementation evaluation regulations in Permenpan RB Number 12 of 2015, and it only describes the unit of analysis studied. Contribution: In addition to providing alternative evaluation models, this study also proposes an integrated model of performance reports and financial reports to increase the benefits of the two reports in public administration area.]]>
<![CDATA[Identifikasi Potensi Korupsi Barang Sitaan ]]>
<![CDATA[Raynal Yasni]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 2 (2023): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i2.1649
<![CDATA[Purpose: This paper aims to identify various potentials and loopholes for misappropriation of confiscated goods that lead to corrupt acts based on several valid literature and social media sources. I also analyse a reliable control model for the management of confiscated goods that can be applied within the confiscated goods management institution. Method: The method used is a qualitative approach using secondary data in the form of news documentation, regulations, and social media as well as literature review. The author also uses primary data from direct field observations and interviews with related respondent who has had direct experience of the confiscation of goods by officials to strengthen arguments. Result: The results show that three basic weaknesses in the management of confiscated goods occur in the aspects of control, systems, and moral hazard. Only few numbers of confiscation management offices investigated may limit the generalization of the results, in addition to the need for further evidence to strengthen qualitative aspect and the secondary data used. Limitation: The discussion to confiscated goods when they are still being managed or stored by law enforcement institution and Rupbasan and have not yet been executed based on a permanent court decision to be sold or auctioned Contribution: It is hoped that the results of this study can be used as a reference for government agencies dealing with fiscal policy and law enforcement to make improvements, especially in terms of taking a more serious look at the potential for corruption from the mismanagement of goods.]]>
<![CDATA[Penerapan Prinsip Pengelolaan Dana Desa dalam Mewujudkan Good Financial Goverment of Village ]]>
<![CDATA[Andni, Riyan]]>;
<![CDATA[Hidayah, Nurul]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 2 (2023): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i2.1788
<![CDATA[Purpose: This study aims to examine and explain the relationship between variables that exist in social reality. Methodology: This study uses a qualitative approach that emphasizes the explanation and perception of every human behavior. Data analysis is inductive/qualitative, and qualitative research emphasizes its importance over generalizations. Results: The results of this study indicate that the principles of good governance are fulfilled in building accountability, accountability and transparency in Wates Village. This is reflected in the implementation of the accountability process that prioritizes accountability, Responsibility and Transparency. Limitations: the research time is very short so that this research is not deep enough to review the management of village funds Contribution: This research is beneficial for the village so that the management of village funds becomes Good Village Government Finance.]]>
<![CDATA[Analisis Implementasi Good Governance terhadap Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Palembang ]]>
<![CDATA[Rauf, Abdul]]>;
<![CDATA[Andriyani, Dwi]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 2 (2023): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jastaka.v2i2.1850
<![CDATA[Purpose: This study aims to determine how the influence of Good Governance on public services at the Office of Population and Civil Registration of Palembang City. Methodology: This study used quantitative and qualitative methods with data collection applications using questionnaires and literaturestudy. Result: The results showed that there was a positive and significant relationship between the Good Gocernance variable and the Public Service variable. This can be seen from the results of statistical tests where the correlation coefficient r about 0.769, which means that there is a strong relationship between the two variables. The influence of each good governance variable stimulants are only able to affect the variable quality of public services by 27,7%, the remaining 72,3% is influenced by other factors not examined in this study, and partially, the effectiveness and efficiency variables are not significantly influence the quality of public services. Limitations: In this study, the limitation is observation time which is only 30 days. The number of samples is limited, which only 50 50 persons from Population and Civil Registration Service of Palembang.]]>
<![CDATA[Urgensi Kader Pemberdayaan Masyarakat Desa dalam Meningkatkan Partisipasi Masyarakat terhadap Pembangunan Desa ]]>
<![CDATA[Widadi, Teguh]]>;
<![CDATA[Eldo, Dwian Hartomi Akta Padma]]>
<![CDATA[ Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 2 (2023): Januari ]]>
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DOI: 10.35912/jastaka.v2i2.1870
<![CDATA[Purpose: The purpose of this study was to see how big the role played by Community Empowerment Cadres in increasing community participation in Village Development. This research focuses on looking at the performance of community empowerment cadres in Wonosoyoso Village, Kebumen Regency in 2021. The hope of having empowerment cadres in the village is to be able to increase community participation in each village. Method: The method used is a qualitative descriptive approach with data collection techniques by in-depth interviews with each stakeholder. Besides that, it also uses secondary data from books, documents, and news that support this research. Data analysis techniques are carried out after collecting the data needed to further obtain the desired results in research. Result: The role of Community Empowerment Cadres in Wonoyoso Village in increasing community participation in village development, in general, has carried out its roles, duties, and functions, in carrying out functions as intended. Mobilizing and motivating the community to actively participate in development in their area has been effective even though there are still members who play a role passive when activities are not in their area, it needs to be increased so that all members always play an active role in every activity in the village. In addition, community empowerment cadres also receive financial assistance to carry out the program implemented. Limitation: This research is only focused and limited to activities carried out by community empowerment cadres in Wonoyoso Village, Kebumen Regency. So there may be differences regarding activities and urgency with other villages. Contribution: The results of this study are expected to be a good description of community empowerment cadres in other designs. Because this research shows that there is a positive influence from the performance of community empowerment cadres in Wonoyoso Village, Kebumen Regency.]]>
