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Jurnal Studi Pemerintahan dan Akuntabilitas
Published by Goodwood Publishing
ISSN : -     EISSN : 27767574     DOI : https://doi.org/10.35912/jastaka
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 48 Documents
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Ukuran Risiko dan Hedging Dengan dan Tanpa Derivatif pada Perusahaan Pertambangan Liong, Kek
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.2956

Abstract

Purpose: The general aim of this research is to identify gold price risk and USD exchange rate risk on equity returns and identify gold price risk and USD exchange rate risk on asset returns. Method: This research refers to previous research conducted by Mitchell A. Petersen and S. Ramu Thiagarajan (Financial Management, Winter 2000). The method used in this research is the correlational method because it looks at the relationship between the return side and the risk side, while the data analysis method uses a relational test or parametric test in the form of a t-test. Result: Analysis of gold price risk and USD exchange rate risk on the ROE. Statistical testing for existing hypotheses using the multiple linear regression method simultaneously to determine the level of influence between gold price risk, USD exchange rate risk, and ROE in PT Aneka Tambang Tbk (ANTAM) and PT Newmont Indonesia using the SPSS program. Limitations: The methodology is limited to the exploratory research aspect, and variables are limited to using a ratio scale, factors, and circumstances not covered: Political, Social and Cultural. Contribution: Benefits of research: It is hoped that the results of this study can provide valuable thought and input for Risk Management to create value for shareholders. Risk Management can increase company value, knowledge and experience of researchers, previous research, government income, and professionals.
Implementation of Talent Pool System to Realize Professionalism Performance State Civil Apparatus Oktaviani, Monica; Yuswanto, Yuswanto; Deviani, Eka
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.3014

Abstract

Purpose: Realizing good local government governance and ensuring the availability of professional civil servants require planned and measurable human resource management. Therefore, the Pagar Alam City Government issued Pagar Alam Mayor Regulation No. 24 of 2021 concerning the Policy for Implementing the Civil Servant Talent Pool System within the Pagar Alam City Government. To realize good local governance and ensure the availability of professional civil servants. Method: Normative and empirical methods were employed. Data collection was carried out using field and literature studies. The data analysis was qualitatively descriptive. Result: Implementation of the Talent pool System as a strategy of the Pagar Alam city government to realize the professionalism of the performance of the state civil apparatus, the Pagaralam city government participated in a series of events held at the Regional VII Agency of the State Civil Service Agency (BKN) Palembang by sending 9 (nine) participants. However, the mayor’s regulation has not been fully and maximally realized within the Pagar Alam City government. Limitations: The factors that hinder the implementation of the talent pool system within the scope of the Pagar Alam city government are a lack of human resource participation and budget factors that have not been fully explained. Contribution: Implementation of the Talent pool system as a strategy of the Pagar Alam city government to realize professionalism in the performance of the state civil apparatus.
Pelaksanaan Aplikasi SRN PPI dalam Pembinaan Kegiatan Program Kampung Iklim oleh Dinas Lingkungan Hidup dan Pertanahan Sumatera Selatan Ema, Anggun
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.3174

Abstract

Purpose: This study aims to determine how the application of the national registry system for climate change control is implemented in the climate village program activities by the Department of Environment and Land, South Sumatra Province. Research methodology: The research method used is a qualitative research method. Data collection techniques through observation, interviews, and documentation. Results: The results of this study indicate that the implementation of the national registration system for climate change control in the development of the climate village program by the Department of the Environment and Land of South Sumatra Province has not been fully implemented in the sub-aspects of adaptation and mitigation activities but in the sub-aspects of those responsible for action, information users, registration, validation and leveraging has been done. Implementation: This research was motivated by the existence of problems in implementing the application of the national climate change registration system for the climate village program. Analysis of the implementation of the national registry system for climate change control using indicators according to the Manual of the National Registry System for Climate Change Control, namely the implementing actors, Types and Sources of Action and Implementation Procedures.
Analisis Penerapan Prinsip – Prinsip Good Governance dalam Pelayanan Publik di Kantor Desa Perboto Kecamatan Kalikajar Kabupaten Wonosobo Abdurrosyid, Muhammad; Eldo, Dwian Hartomi Akta Padma
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3212

Abstract

Purpose: The purpose of this research is to find out how the procedures for applying the principles of good governance in public services and how the inhibiting and encouraging factors for applying the principles of good governance in public services at the Perboto village office, Wonosobo Regency Research methodology: The research method used is qualitative research methods that try to explain or describe in as much detail as possible the objects and research problems based on the facts obtained in the field. This research uses the following data collection techniques to get primary and secondary data: literature studies, field studies, observations, interviews, and documentation. Results: Based on the results of the survey and discussion regarding the application of the principles of good governance in public services at the Perboto Village Office, Kalikajar Subdistrict, Wonosobo Regency by using an analysis of several principles of good governance consisting of transparency, accountability, rule of law, participation, government responsiveness, strategic vision, application of the principles of strategic vision in public services, government effectiveness and efficiency, justice, and consensus-oriented in solving various problems. Limitation: Limitations or weaknesses in this study lie in the research process or during interviews, researchers realize that in a study there must be something missing and many weaknesses. Contribution: In order to improve understanding and develop knowledge, further efforts are needed to apply the principles of good governance in the lecture environment. This paper is expected to be a recommendation or additional reference for future researchers, especially for those who want to apply the principles of good governance in their studies.
Pengaruh Carbon Emission Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Fasya, Muhammad; Susilowati, Retno Yuni Nur; Septiyanti, Ratna; Kusumawardani, Niken
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3403

Abstract

Purpose: This study aims to identify the impact of carbon emission disclosure, independent commissioners, and institutional ownership on firm value. Research methodology: The population used in this study consists of transportation and logistics sector business entities registered on the Indonesia Stock Exchange during the period of 2017-2022, quatitative methods, and SPSS applications. Result: This study concludes that carbon emission disclosure has an effect on firm value. Meanwhile, independent commissioners have no effect on firm value and institutional ownership has an effect on firm value. Limitations: This study identified limitations, specifically in the examination where several business entities were not included in the research sample, resulting in an incomplete sample. Contribution: This study provides empirical evidence that contributes to the literature on the impact of carbon emission disclosures, independent commissioners, and institutional ownership on firm value. Additionally, this study is expected to inform policies related to environmental responsibility in compliance with the Republic of Indonesia Presidential Regulation Number 98 of 2021 on greenhouse gas emission control in national development and OJK Regulation No. 30/SEOJK.04/2016 on corporate obligations to include environmental disclosures in annual reports.
Strategic Tourism Development by the Municipal Government of Baucau, Timor-Leste Ximenes, Rui; Utari Dewi, Nyoman Diah; Widnyani, Ida Ayu Putu Sri
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.2358

Abstract

Purpose: This study examines the strategic development of tourism undertaken by the Local Government of Baucau Municipality, Timor Leste, with a focus on infrastructure, promotion, destination management, and human resource development. Research methodology: This study uses qualitative methods to collect data through in-depth interviews with local government representatives, tourism industry stakeholders, local communities, and other relevant parties. Additionally, direct observations and document analysis were conducted to gain a comprehensive understanding of the tourism development strategies in the region. Results: The study reveals that the Local Government of Baucau Municipality has implemented several strategies for tourism development. Promotion plays a key role, with the local government using both conventional and social media platforms to enhance the visibility of Baucau’s tourist destinations. Furthermore, human resource development is prioritized with the government providing training and education to improve the quality of service in areas such as customer service, destination management, and tourism business management. This study also highlights the impact of central government budget allocations to the Tourism Department in Baucau, which supports these initiatives. Limitations: The research is limited by the scope of available data, particularly regarding the full impact of tourism initiatives and budget allocations, which may evolve over time. Contribution: This study provides valuable insights into the strategic planning of tourism in Baucau Municipality, emphasizing the importance of a context-specific, comprehensive approach to tourism development. This serves as a reference for future efforts to improve tourism infrastructure, promotion, and human resource management in the region.
Analisis Kualitas Pelayanan Publik pada Perusahaan Umum Daerah Air Minum Tirta Yapono Kota Ambon Hallatu, Falen; Soselisa, Pieter Sammy; Sakir, Ahmad Rosandi
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3815

Abstract

Purpose: This study aims to explore and analyze the quality of public services provided by Perusahaan Umum Daerah Air Minum (PERUMDAM) Tirta Yapono in Ambon City. Research Methodology: A qualitative descriptive approach was employed, with 10 customers serving as key informants, along with 2 customer relations staff and 1 general affairs head. Data collection focused on understanding service quality based on five key dimensions. Results: The research identified five dimensions of service quality: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. Across these dimensions, several issues were observed, revealing that the services provided have not fully met the quality standards. Many customers perceive the services as suboptimal, highlighting areas that require significant improvement to better meet customer needs. Limitations: The study focuses solely on PERUMDAM Tirta Yapono, which may limit the generalizability of the findings to other regions or sectors. Contribution: This research underscores the need for improvements in the quality of public services within PERUMDAM Tirta Yapono, providing a foundation for developing strategies to enhance customer satisfaction and service delivery standards.
Kesiapan Pelaporan Keberlanjutan Pemerintah Daerah: Kepatuhan Standar Gri di Bantul dan Sleman Ruscitasari, Zulfatun; Marzuqoh, Mamluatul; Mutia, Galuh Ratna
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.4241

Abstract

Purpose: This study aims to analyze the readiness of sustainability reporting in the regional governments of Bantul and Sleman by measuring their level of compliance with the Global Reporting Initiative (GRI) standards, particularly the GRI 200 (economic) and GRI 300 (environmental) standards. The assessment is conducted by measuring the percentage of alignment between the information presented by the regional governments on their respective websites and the information required by the GRI indicator standards. Research methodology: This study uses secondary data in the form of public information available on the websites of the Bantul and Sleman Regional Governments. Results: The research results show significant efforts in revealing economic and environmental performance. However, there are still shortcomings in the completeness and clarity of information. Some GRI indicators, such as GRI 202, 204, 205, 206, 301, 304, and 305, have not been fully disclosed. Both regional governments have disclosed a lot of data on waste management (GRI 303), but still need improvements in systems, human resources and infrastructure to increase transparency and accountability Limitations: This study only uses content analysis from official local government reports, so there are data limitations. Future research could add interviews or surveys with stakeholders to understand the challenges and opportunities in implementing sustainability report. Contribution: This research helps understand sustainability reporting practices at the local government level, provides recommendations for improvement, and supports the achievement of sustainable development goals (SDGs).
Upaya Non-Penal Polisi dalam Penanggulangan Pelanggaran Kecepatan di Polres Oku Julianna, Alya Putri; Dewi, Erna; Shafira, Maya; Raharjo, Eko; Ginting, Mamanda Syahputra
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4176

Abstract

Purpose: This study aimed to assess the effectiveness of non-penal measures implemented by the police in preventing and reducing speed limit violations, particularly illegal street racing (balap liar), in Baturaja Barat District, South Sumatra. This study also aims to explore in depth the role of the police in addressing speed limit violations, focusing on how law enforcement can effectively carry out duties to reduce such offenses. This includes various aspects, such as the implementation of preventive measures involving public outreach, awareness campaigns about the dangers of violating speed limits, and the use of technology in monitoring and enforcing the law.   Methodology: This study used an empirical research method by conducting interviews at the Baturaja Barat Police Station and Polres OKU. Results: Routine patrols, school socialization campaigns, and parental involvement have successfully reduced illegal street racing incidents between June and October 2024. Conclusion: The role of the police in tackling illegal racing includes normative and factual efforts, with an emphasis on non-penal approaches such as education and parental involvement. The main obstacles stem from low legal awareness, weak sanctions, lack of legal facilities, and social and cultural factors. Limitations: There are still limitations in resources, lack of parental awareness, and absence of legal racing venues. Contribution: Provides insights for policymakers and law enforcement to develop preventive, educative, and rehabilitative non-penal strategies in dealing with illegal racing to increase collective awareness of road safety and reduce accidents due to speed limit violations.
Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4435

Abstract

Purpose: This study aims to analyze both the contribution and collection effectiveness of hotel tax revenue for PAD in Samarinda City. The research focuses on determining the extent to which hotel tax contributes to the city’s PAD and evaluating the effectiveness of the hotel tax collection process by comparing the actual revenue (realization) to the officially set revenue targets during the study period. Methodology/Approach: This study employs a quantitative descriptive approach using secondary data from 2015 to 2022, and analysis was conducted using ratio techniques to measure hotel tax contribution to PAD and the effectiveness of tax collection. Results/Findings: The findings reveal that Although hotel tax revenue in Samarinda has shown annual growth, its contribution to PAD remains relatively low, ranging from 4.97% to 6.63%. In contrast, the effectiveness ratio of hotel tax collection consistently exceeds 100%, indicating that revenue targets are being met or surpassed. Conclusion: Although the hotel tax collection process in Samarinda is effective, its contribution to PAD remains limited. One of the key challenges affecting hotel tax revenue is the underdeveloped tourism sector, which affects the hotel occupancy rate and ultimately limits tax revenue growth.. Limitations: This study is limited to data from 2015 to 2019 and does not account for recent policy changes in regional taxation. Contribution: This study contributes to the field of regional finance and taxation by providing empirical insights into the effectiveness and role of hotel tax revenue in supporting local financial independence

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