cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
rustan amarullah
Contact Email
rustanamarullah8@gmail.com
Phone
-
Journal Mail Official
borneo.jurnal@gmail.com
Editorial Address
Jl. H. M. Ardans 2 No. 36 (Ring Road III). Samarinda, Kalimantan Timur
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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 440 Documents
 31   32   33   34   35 
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. 1, 2021 Puslatbang KDOD
Jurnal Borneo Administrator Vol 17 No 1 (2021): April 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i1.890

Abstract

Preface JBA Vol. 17 No. 1, 2021
Front Cover JBA Volume 17 No. 1, 2021 Puslatbang KDOD
Jurnal Borneo Administrator Vol 17 No 1 (2021): April 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i1.891

Abstract

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

Government Capacity in Coping with Covid-19 in Bandung City Leo Agustino; Mona Sylviana; Ayuning Budiati
Jurnal Borneo Administrator Vol 17 No 3 (2021): December 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i3.847

Abstract

This article analyzes the capacity of the Bandung City Government to handle the COVID-19 pandemic. There is a gap between the policies implemented and the high curve of the spread of the virus in Bandung city. This study used a qualitative approach, and the data sources were from various documents, observations, and interviews. This article finds two factors that influence the capacity of the Bandung City Government: (i) the relationship between the central government and regional governments and (ii) the capacity of individuals to process information and exercise discretion. The weak capacity of the Bandung City Government affects trust, which has implications for the low participation of Bandung City residents. The article that elaborates on the state (government) capacity approach from Williams (2019) shows that individual capacity directly affects government capacity in crisis conditions, such as the COVID-19 pandemic.
Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes Redhy Matabean; Vishnu Juwono
Jurnal Borneo Administrator Vol 17 No 3 (2021): December 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i3.872

Abstract

The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.

Page 33 of 44 | Total Record : 440

 31   32   33   34   35 

Filter by Year

2005 2025


Reset
Filter By Issues
All Issue Vol. 21 No. 2 (2025): Agustus 2025 Vol. 21 No. 1 (2025): April 2025 Vol. 20 No. 3 (2024): December 2024 Vol. 20 No. 2 (2024): August 2024 Vol. 20 No. 1 (2024): April 2024 Vol 19 No 3 (2023): December 2023 Vol 19 No 2 (2023): August 2023 Vol 19 No 1 (2023): April 2023 Vol 18 No 3 (2022): December 2022 Vol 18 No 2 (2022): August, 2022 Vol 18 No 1 (2022): April 2022 Vol 17 No 3 (2021): December 2021 Vol 17 No 2 (2021): August, 2021 Vol 17 No 1 (2021): April 2021 Vol 16 No 3 (2020): Desember 2020 Vol 16 No 2 (2020): Agustus 2020 Vol 16 No 1 (2020): April 2020 Vol 15 No 3 (2019): Desember 2019 Vol 15 No 2 (2019): Agustus 2019 Vol 15 No 1 (2019): April 2019 Vol 14 No 3 (2018): Desember 2018 Vol 14 No 2 (2018): Agustus 2018 Vol 14 No 1 (2018): April 2018 Vol 13 No 3 (2017): Desember 2017 Vol 13 No 2 (2017): Agustus 2017 Vol 13 No 1 (2017): April 2017 Vol 12 No 3 (2016): Desember 2016 Vol 12 No 2 (2016): Agustus 2016 Vol 12 No 1 (2016): April 2016 Vol 11 No 3 (2015): Desember 2015 Vol 11 No 2 (2015): Agustus 2015 Vol 11 No 1 (2015): April 2015 Vol 10 No 3 (2014): Desember 2014 Vol 10 No 2 (2014): Agustus 2014 Vol 10 No 1 (2014): April 2014 Vol 9 No 3 (2013) Vol 9 No 2 (2013) Vol 9 No 1 (2013) Vol 8 No 3 (2012) Vol 8 No 2 (2012) Vol 8 No 1 (2012) Vol 7 No 3 (2011) Vol 7 No 2 (2011) Vol 7 No 1 (2011) Vol 6 No 3 (2010) Vol 6 No 2 (2010) Vol 6 No 1 (2010) Vol 5 No 3 (2009) Vol 5 No 2 (2009) Vol 5 No 1 (2009) Vol 4 No 3 (2008) Vol 4 No 2 (2008) Vol 4 No 1 (2008) Vol 3 No 3 (2007) Vol 3 No 2 (2007) Vol 3 No 1 (2007) Vol 2 No 3 (2006) Vol 2 No 2 (2006) Vol 2 No 1 (2006) Vol 1 No 3 (2005) Vol 1 No 2 (2005) Vol 1 No 1 (2005) More Issue