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Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara
Published by Pusat Pelatihan dan Pengembangan dan Kajian Desentralisasi dan Otonomi Daerah-Lembaga Administrasi Negara
ISSN : 18580300     EISSN : 24076767     DOI : https://doi.org/10.24258/jba
Core Subject : Social,
Social Sciences
Jurnal Borneo Administrator is a journal that dedicated to publishing and disseminating the results of research and development in public administration area. The scope of this journal covers experimental and analytical research in public administration areas. The topics include public policy, public management, bureaucracy, public service, civil servant, public service innovation, local autonomy, and related fields.
Arjuna Subject : Umum - Umum
Articles 8 Documents
 1 
Search results for , issue "Vol 17 No 2 (2021): August, 2021" : 8 Documents clear
Understanding Public Sector Innovation from A Local Perspective: Contra War (Contraceptive for Women at Risk) Innovation Study in Malang Regency Ali Roziqin; Amaliana Nur Fajrina
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.803

Abstract

This research aims to understand public sector innovation from a local perspective with a study of the Contra War (Contraceptive for Women at Risk) innovation study in Malang Regency. This innovation aims to reduce maternal and infant mortality rates. This research used a qualitative study with document analysis. Researchers analysed documents from various sources such as official government reports, government regulations, online media news, scientific literature, and books. The result shows that the Contra War innovation has not significantly reduced maternal and infant mortality, but gradually the Contra-War has reduced maternal mortality index (Angka Kematian Ibu/AKI) cases from 27 in 2019 to 14 cases. Meanwhile, infant mortality rate (Angka Kematian Bayi/AKB as many as 62 people in 2020. Another side, the sustainability of innovation has not gone well because of low participation, innovative organisational capacity, and transformational leadership. Therefore, researchers provide suggestions for increasing public participation, collaborating with third parties, and creating innovative work ecosystems and bureaucratic structures.
Retrospective Analysis of Work From Home for Civil Servants During The Covid- 19 Pandemic Gugun Geusan Akbar; Nita Nurliawati; Muchtar Muchtar; Abdullah Ramdhani
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.811

Abstract

The COVID-19 pandemic hitting Indonesia has created new habitual adaptations, including working from home for civil servants. This policy presents a new challenge, namely maintaining performance through achieving the effectiveness of working from home. The present study investigates the implementation of the work from home policy through Spearman's rank-order correlation analysis to examine the correlation between research variables. Furthermore, after the Kruskal-Wallis significant test, the Dunn-Bonferroni post hoc method was used to look for the differences between the factors affecting the effectiveness of working from home of the civil servants based on gender and age and education, and years of service. Data were collected through questionnaires to 437 civil servants from various government agencies, both central and regional. The study's findings indicate differences in the factors influencing the effectiveness of working from home and the skills required depending on gender, age, education, and years of service. The results also show that information technology support is not evenly distributed in implementing the work from home policy. The implication of this study suggests that the evaluation of the implementation of the work from home policy for the civil servants is beneficial for the government in considering sustainability and quality development in the future.
The Challenges of Digital Competency Implementation Towards World-Class Bureaucracy Benedicta Retna Cahyarini; Ladiatno Samsara
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.825

Abstract

Industrial revolution 4.0 creates various improvements toward technology utilisation in every sector, offering efficiencies in every part of life. As a consequence, the government needs to respond to it in public service practices. Therefore, digital competency is mandatory for Indonesian civil servants. Due to the lack of civil servant's competency in technology usage and the bureaucratic environment, the Indonesian government sees this as a big challenge. Moreover, digital competency improvement must be carried out from both training and development in terms of competency development. Thus, using a qualitative descriptive method with a desk study review from various literature sources, such as books and news (printed and online), this paper offers an overview of the challenges and solutions in implementing digital competency in the public sector, both internally and externally. Internally, the technology utilisation solutions are focused on technology infrastructure improvement, strengthening civil servant's competencies, work habit transformation, and organisational relations. On the other hand, from the external side, the solution comes from the contract-based government employee’s (PPPK) recruitment and collaboration with the private sector, as often done by many government agencies. However, whatever solution is chosen, strengthening the usage of information technology in the public sector will always face challenges.
Adhocracy as a Model for Organizing Government Institution in Simplifying Indonesian Bureaucracy Irwansyah Irwansyah
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.832

Abstract

The Presidential Regulation instigated this research to simplify the Bureaucracy with only two positions in government organisations. Accountability, position, work complexity, authority, coordination mechanism, organizing, and work system can induce several problems when this regulation is implemented. This research aims to critically explore the model for organizing government institutions in simplifying Bureaucracy. This research employed PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). This research shows that the adhocratic organisation model as the antithesis of Bureaucracy by creating several task groups coordinated by the highest functionary position, reconfiguring the management of functionary position, and applicating business process are recommendations to anticipate problems emerging from simplifying Bureaucracy. But, not all government functions can be made adhocratic, and it is also crucial to understand that the management and leaders need to departmentalise in simplifying Bureaucracy meticulously.
The Implication of Law No. 11 of 2020 concerning Job Creation towards Regulation on the Permit to Open Land State in East Kalimantan Mohamad Nasir
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.842

Abstract

Four regions in East Kalimantan province, including Balikpapan, Kutai Kartanegara, Penajam Paser Utara, and Samarinda, have local regulations known as Perda concerning the permission to open land state (IMTN). As a licensing instrument, IMTN has closely related to other sectors, such as investment, public services, and regional government. The policy's dynamics and changes in those sectors will impact the land sector, including the IMTN regulation. This article aims to examine two issues. First, the status of IMTN norms in licensing law regimes. Second, the conformity of the Perda along with the development of the higher regulations. In particular, the implication of Law No. 11/2020 to Perda IMTN in East Kalimantan and formulate alternative solutions to address the dynamics of land policy at the national level. This research applies normative legal analysis (doctrinal) to examine the relationship between norms within related regulations. This paper reveals that IMTN norms in licensing law regimes are unclear. De jure is a permit, and it means that IMTN should be given before the activities to open state land are conducted (constitutive). De facto, IMTN has more value as an instrument to reaffirms the existing land (declarative). Thus, for its relation to higher regulations, the Perda has not accommodated some provisions on administrative efforts as stipulated in Law No. 30/2014, complaint management as mandated by Law No. 25/2010, and the risk-based approach in business licensing as introduced by Law No. 11/2020. Therefore, Perda on IMTN should be amended or replaced to adjust to higher regulations' norms.
Policy Response and Collaboration in Handling Covid-19 East Kutai Regency With An Adaptive Governance Approach in Disasters Aji Ratna Kusuma; Paisal Akbar
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.866

Abstract

The current COVID-19 pandemic condition requires the Indonesian government to act quickly and effectively in dealing with the threat of a crisis; for this reason, the concept of adaptive governance promises a more innovative approach in an effective way to deal with a complex environment. Adaptation in governance is carried out by producing policy products that are swift, efficient, and effective in handling the COVID-19 pandemic. This research aims to find out how the local government of East Kutai Regency applies the concept of adaptive governance with the scope of policies and collaboration between parties in handling the COVID-19 Pandemic. The benefits of research will fill the space for scientific studies related to adaptive governance approaches in handling pandemics through policy products and collaboration between parties within the most basic scope, namely the East Kutai Regency level. This research is qualitative research with the descriptive method; the approach used in this research is a case study approach. For research data analysis, this study used Qualitative Data Software Analysis (QDSA) NVivo 12 Plus. The study results show that the five agencies have carried out their roles to provide adaptive governance. Of the six indicators, each agency has a different percentage level. There are tons of steps that have been taken to prevent the spread and handling of COVID-19 by the government and agencies, as well as layers of society. The involvement of Task Force Teams at all levels, the Police, Military District Commands, Community Organizations, NGOs, and Companies in assisting the prevention and handling of the COVID-19 pandemic running the East Kutai District Health Office shows a form of participation and collaboration in handling the COVID-19 pandemic health disaster. Which is an essential value in realizing adaptive governance.
Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia Prianto Budi Saptono; Ismail Khozen
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.877

Abstract

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.
Preface JBA Vol. 17, No. 2, 2021 Andi Wahyudi
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.956

Abstract

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