cover
Contact Name
Muh Firyal Akbar
Contact Email
muhfiryalakbar@psppjournals.org
Phone
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Journal Mail Official
muhfiryalakbar@psppjournals.org
Editorial Address
Jl. Urip Sumohardjo No. 20 Gedung Graha Pena, Makassar, Sulawesi Selatan, Kode Pos: 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Journal of Management and Administration Provision
ISSN : 27761282     EISSN : 27761290     DOI : https://doi.org/10.55885/jmap
Journal of Management and Administration Provision (E-ISSN: 2776-1290, P-ISSN: 2776-1282) is an open access and peer reviewed journal includes all the areas of research activities such as Public Administration, Public Services, Management Studies, Human Resource Management, Economic, Trade, Business Administration, Hospitality Management, Facilities Planning and Management.
Articles 192 Documents
Polycentric Governance in Collective Action in the Implementation of Affirmative Policy to Improve the Economy of OAP in Sorong City: JEL Classification: H77, H83, J15, O17 Tamrin Tajuddin; Sukri Sukri; Muh. Akmal Ibrahim; Didik Iskandar
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.893

Abstract

The implementation of economic affirmative action policies for Indigenous Papuans (OAP) in Sorong City operates within a polycentric governance landscape involving multiple centers of authority with different levels of legitimacy and capacity. This study examines how polycentric governance dynamics influence the effectiveness of affirmative action policies by applying a Polycentric Governance framework consisting of eight analytical dimensions: diversity of authority centers, institutional autonomy, cross-scale coordination, legitimacy of customary governance, institutional adaptability, democratic participation, integration of local knowledge, and sustainability outcomes. A descriptive qualitative approach was employed involving 45 policy actors and 158 Indigenous Papuan business actors through in-depth interviews, participant observation, and document analysis. The findings reveal that although 12 centers of authority are involved in policy implementation, cross-scale coordination reaches only 23.4% effectiveness due to the absence of institutional mechanisms integrating formal government authority with the customary Moi governance system. Customary institutions possess strong social legitimacy, with 87% of Indigenous Papuans recognizing their authority, yet their participation in policy formulation remains limited at only 12%. This disconnect contributes to overlapping authority in 34% of programs and unmet economic empowerment needs in 41% of cases. The study concludes that polycentricity without coordination mechanisms and recognition of plural legitimacy leads to institutional fragmentation rather than adaptive governance. It proposes prerequisites for productive polycentric governance, including clear authority boundaries, mutual recognition, and bridging institutional forums.
Adaptive Governance at Correctional Institution Class IIB Nunukan Inmate Development Program: JEL Classification: H83, K42, J24 Puang Dirham; Muh. Akmal Ibrahim; Hasniati Hasniati; Didik Iskandar
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.895

Abstract

To improve the skill of inmates, the Nunukan Class IIB Correctional Institution makes coaching program that is expected to be way for inmates to improve their abilities. in order to make the program success, adaptation from the Correctional Institution is needed. This research tries to explore further how the Correctional Institution adjusts and is adaptive in fostering prisoners in the Nunukan class IIB prison, especially from the aspect of Adaptive Governance. Adaptive governance includes adaptive capacity, Polycentric Institutions, Public Participation/Input, Social Learning, Bridging Organizations and Multilevel Networks. The data is then compiled in qualitative research. Data collection methods include observation, interviews and documentation. Data sources consist of primary and secondary data, data analysis with interactive methods.  The results of this study show that Lapas IIB Nunukan has implemented adaptive governance, but adaptive capacity has not been optimized. There is still a need to strengthen formal networks, increase human resource capacity, and cross-actor collaboration to be truly adaptive and sustainable.
The Influence of Responsiveness, Reliability, and Empathy on Public Service Satisfaction through Perception of Service Quality as an Intervening Variable at Mapilli Community Health Center: JEL Classification: I18, H83, H75, L15, M31 Whisnu Adiputra; Sucianti Sukiana Sari
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.902

Abstract

The aim of the current research is to investigate how the responsiveness, reliability, and empathy affect the level of public service satisfaction, in which the perceived service quality is an intermediate variable at the Mapilli Community Health Center. A quantitative style was used and a survey methodology was used to conduct the study by employing the users of community health services. The data were collected through closed-ended questionnaires, non-participatory observation and additional documentation. The methods of analysis included the structure equation modeling that can be varied to evaluate the direct and indirect relationships between the variables. The results showed that responsiveness, reliability, and empathy affected the perceived service quality in a statistically significant positive effect. Responsiveness and empathy also exhibited a statistically significant positive direct impact on the public service satisfaction. Additionally, the perceived service quality showed that it had a strong positive impact on the public service satisfaction. The mediation analysis showed that perceived service quality was a major mediator of the impacts of responsiveness, reliability and empathy on satisfaction with public service. These findings indicate that improving the responsiveness, reliability, and empathy of the health service personnel can strengthen the perceptions of service quality and therefore, improve the satisfaction of the populace. Finally, the paper confirms that perceived service quality is a strategic factor in enhancing the influence of the service quality dimension on the public service satisfaction in the primary health care setting.
Increasing the Confiscation of Cigarette Taxable Goods through International Cooperation in the City of Batam: JEL Classification: F52, F55, H26, K42, O17 Navisa Septia; Devita Prinanda; Havidz Ageng Prakoso
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.916

Abstract

Batam, as an Indonesian Free Trade Zone (FTZ) bordering Singapore and Malaysia, faces persistent cross-border smuggling of illegal cigarettes that reduces state excise revenue. This study examines and compares the effectiveness of bilateral cooperation between Indonesia–Singapore (DJBC–SPCG MoU) and Indonesia–Malaysia (Patkor Kastima/JTFN) in strengthening customs enforcement against cigarette smuggling. A qualitative case study approach was employed using semi-structured interviews with officials from the Batam Customs and Excise Office, supported by enforcement reports, official cooperation documents, and relevant literature. The findings show that the Indonesia–Singapore cooperation generated the strongest short-term impact, increasing illegal cigarette seizures by 492% in 2025 through real-time intelligence sharing and faster operational responses. Meanwhile, cooperation with Malaysia significantly enhanced pre-border interceptions and expanded long-term operational coverage. Overall, both cooperation frameworks shifted customs enforcement from a reactive to an intelligence-driven cross-border approach. Strengthening interagency coordination and expanding track-and-trace technology are recommended to further reduce smuggling and protect national excise revenue.
The Effect of Work Life Balance and Green Environment on Employee Performance at PT PYX Solusi Teknologi: JEL Classification: M12, M14, J24, J28, Q56 Carens Afferio Taebenu; Rolyana Ferinia Pintauli
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.939

Abstract

The purpose of this study was to investigate how employees at PT. PYX Solusi Teknologi perform in relation to work-life balance and the green environment. Indicators of the factors of Work Life Balance, Green Environment, and Employee Performance were measured using a closed questionnaire with a Likert scale. All PT. PYX Solusi Teknologi employees were included in the study's population. The accidental sampling method was used to select 116 respondents. The operational definitions of the variables include Work Life Balance, which measures the balance between work and personal obligations; Green Environment, which assesses healthy working conditions that promote environmental sustainability; and Employee Performance, which gauges aspects of quantity, quality, timeliness of task completion, work effectiveness, independence at work, and interpersonal skills. The outer model, inner model, R-square, and path coefficient were all tested using the data analysis method (SEM-PLS). The assertion that family support leads to better performance at work has the greatest value of the work-life balance variable indicator, according to descriptive data. The claim that the presence of a green environment promotes employee care for the environment and enhances comfort at work has the highest value of the green environment variable indicator. The ability to do tasks on schedule and in accordance with goals has the greatest value of the employee performance variable indicator. The study's findings show that employee performance is positively and significantly impacted by both work-life balance and the green environment, both directly and indirectly through the green environment's role as an intervening variable.
The Effect of Health Facilities, Psychosocial Support and Service Quality on the Level of Refugee Satisfaction in the Makassar Immigration Detention Center Nasrul H; St. Rukaiyah; Nurmadhani Fitri Suyuthi
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.744

Abstract

This study aims to analyze the influence of health facilities, psychosocial support, and service quality on refugee satisfaction at the Immigration Detention Center (Rudenim) in Makassar. The background of the study is rooted in the importance of providing dignified and human services for refugees living under constrained and stressful conditions. A quantitative approach was employed, with data collected through questionnaires distributed to 98 active residents of the detention center. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that all three independent variables have a positive and significant influence on refugee satisfaction. Health facilities showed a significant influence with a regression coefficient of 0.155 and a significance level of 0.043. Psychosocial support also had a significant effect, with a coefficient of 0.138 and a significance level of 0.022. Service quality emerged as the most dominant factor, with a coefficient of 0.443 and a significance level of 0.000. These findings suggest that improvements in healthcare services, emotional support, and overall service quality can substantially enhance the satisfaction levels of refugees. The study recommends improvements in indicators with lower scores, such as trust in healthcare services, recognition of refugees' cultural identity, and assurance in service delivery by officers. Implementing more empathetic, communicative, and responsive service strategies is key to fostering satisfaction and well-being among refugees during their stay at the detention center.
Harmonization of PPh 21 Calculations Before and After the Implementation of The Average Effective Rate for Employees of PT. Fisca Bisnis Solusi: JEL Classification: H24, H25, H26, K34, M41 Ilham Z. Salle; Alifqha Retno Winarsih; Winarti Winarti; Nur Alimin Azis
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.955

Abstract

Harmonization of Income Tax Article 21 (PPh Article 21) calculations before and after the implementation of the Average Effective Rate (AER) on employees of PT. Fisca Bisnis Solusi. The research is motivated by the enactment of Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023, which introduced the AER as a new mechanism for calculating monthly PPh Article 21 starting in 2024. This policy was designed to harmonize tax regulations by simplifying calculation procedures while maintaining compliance with the progressive tax system stipulated in Article 17 paragraph (1) letter a of the Income Tax Law. This study uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observations, and documentation related to employee payroll and tax calculations. The results show that the implementation of the Average Effective Rate creates harmonization between tax regulations and administrative practices by simplifying monthly tax calculations and reducing the administrative burden on companies. Although monthly tax deductions become more straightforward, the final tax liability is still reconciled in December to ensure consistency with the annual progressive tax system. Therefore, the application of the Average Effective Rate contributes to regulatory and administrative harmonization without changing the overall tax burden borne by employees.
Multimodal Freight Transport and Urban Rural Connectivity in Emerging Economic Regions of Indonesia: JEL Classification: R41, R42, L91, R11, O18 Nurullah Budisiswanto
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.966

Abstract

This study examines how multimodal freight transport can improve urban and rural connectivity and promote balanced regional development in the Ciayumajakuning region of West Java, Indonesia, comprising Cirebon, Indramayu, Majalengka, and Kuningan. Although the region has strong industrial and agricultural potential, fragmented logistics systems and poor transport integration continue to constrain economic growth. A qualitative descriptive approach was employed, combining spatial and temporal analysis using secondary data from regional planning documents, national logistics statistics, GIS mapping, and stakeholder interviews. The study evaluated transport development from 2010 to 2025, compared district performance, and identified infrastructure gaps affecting regional economic integration. The findings indicate that road infrastructure has received the largest investment, improving connectivity in urban areas such as Cirebon. However, rural districts, particularly Indramayu and Kuningan, continue to experience inadequate transport infrastructure and weak integration between road, rail, and maritime networks. Limited port capacity, insufficient rail connections, and heavy dependence on road transport increase logistics costs and reduce efficiency. The results demonstrate that stronger multimodal connectivity enhances market access, reduces transportation costs, and accelerates freight movement between urban and rural areas. The study recommends developing integrated logistics hubs, expanding rail and port infrastructure, strengthening public private partnerships, and improving coordination between national and regional transport policies. These strategies can support more inclusive regional development and provide a practical model for sustainable logistics integration in emerging economic regions of Indonesia.
Quality of Public Services in the Implementation of the Marriage Management Information System (SIMKAH) in Supporting the Performance of Civil Servants: JEL Classification: H83, H11, M15, O33, L86 Abdul Najib; Juanda Nawawi; Indar Arifin
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.968

Abstract

This study is an effort to describe and determine the quality of public services in the implementation of the Marriage Management Information System (SIMKAH) at the Bangkal District Religious Affairs Office, Jeneponto Regency. The research examines the quality of public services at the Bangkala District KUA Office, based on the dimensions of Tangibles, Reliability, Responsiveness, Assurance, and Empathy, and factors that support and hinder the implementation of the SIMKAH application. This study used primary data through surveys, interviews and secondary data through field studies. This study uses a qualitative descriptive approach. The findings show that there are still indicators of public services that are not optimally applied in the Bangkala District KUA Office, namely the dimensions of tangibles (physical evidence), reliability  and empathy.
Financial Literacy and the Use of Financial Ratios in Improving MSME Performance in Indonesia: JEL Classification: G53, G32, M41, L26, O16 Tanto Tanto
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.987

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and employment in Indonesia, yet their performance is often constrained by limited financial management capabilities. This study aims to synthesize existing literature on the role of financial literacy and the use of financial ratios in improving MSME performance. Using a structured literature review approach, this study analyzes peer-reviewed articles, academic publications, and institutional reports to identify key patterns and relationships among the variables. The findings indicate that financial literacy serves as a foundational capability that enables MSME actors to understand financial concepts, manage resources efficiently, and make informed decisions. Meanwhile, financial ratios function as practical analytical tools that provide measurable insights into business performance, including liquidity, profitability, solvency, and operational efficiency. The study further reveals a strong synergistic relationship between financial literacy and the use of financial ratios, where financial knowledge enhances the ability to apply ratio analysis effectively, and the use of ratios reinforces financial understanding through practice. This integration contributes to improved financial discipline, better strategic planning, and increased access to external financing. Additionally, the combined application of these factors strengthens MSME resilience and adaptability in a dynamic and competitive business environment. The study highlights the importance of promoting both financial literacy and financial analysis skills as part of MSME development strategies. These findings provide valuable implications for policymakers, educators, and practitioners in designing targeted interventions to enhance MSME sustainability and economic contribution.