Jurnal Institut Pemerintahan Dalam Negeri
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Inovasi dan Kolaborasi di Tepi Laut: : Studi Kasus Pengembangan Wisata Malalayang Beach Walk
No full textMalalayang Beach Walk (MBW) not only offers beach tourism but also provides facilities that can be used by the community to enjoy time with family. The location of MBW which is not far from the center of Manado City is the choice of the community to exercise while enjoying the sunset. This study aims to analyze the collaborative governance process according to the theory of Ansell and Gash (2008), this study uses a qualitative method, Data collection techniques are carried out through observation, interviews and documentation. The results of this study indicate that the development of the Malalayang Beach tourist location which was previously conventional, was reorganized by the government with a new face which of course became more beautiful and multi-functional. Innovation and collaboration in the development of MPW tourism have been going well, assessed from various indicators of collaborative governance such as face-to-face dialogue, building trust, commitment to the process has been implemented and proven by each actor, but at the stage of sharing understanding, follow-up is needed by holding meetings between the private sector and the government to get the best solution. Collaborative Governance of the actors in the development of MBW tourism is a strategic effort so that an innovation can run according to expectations, each actor plays a role according to their respective roles.Malalayang Beach Walk (MBW) tidak hanya menawarkan wisata pantai tapi juga menyediakan fasilitas yang dapat digunakan masyarakat untuk menikmati waktu bersama keluarga. Lokasi MBW yang tidak jauh dari pusat Kota Manado menjadi pilihan masyarakat untuk berolahraga sambil menikmati matahari terbenam. Penelitian ini bertujuan untik menganalisis proses collaborative governance sesuai teori Ansell and Gash (2008), penelitian ini menggunakan metode kualitatif, Teknik pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa, pembangunan lokasi wisata Pantai Malalayang yang dulunya masih konvensional, ditata kembali oleh pemerintah dengan wajah baru yang tentu saja menjadi lebih indah dan multi fungsi. Inovasi dan kolaborasi pada pengembangan wisata MPW sudah berjalan baik, dinilai dari berbagai indikator collaborative governace seperti dialog tatap muka, membangun kepercayaan, komitmen pada proses telah dilaksanakan dan dibuktikan oleh masing-masing aktor, namun pada tahap berbagi pemahaman butuh tindak lanjut dengan mengadakan pertemuan antara pihak swasta dan pemerintah agar memperoleh jalan keluar terbaik. Collaborative Governance para aktor pada pengembangan wisata MBW merupakan upaya strategis agar sebuah inovasi dapat berjalan sesuai harapan, masing-masing aktor berperan sesuai peran masing-masing
Integrity Content in the Selection of High-Level Leadership Positions (JPT) as a Determinant of Success in Providing the Best Service to the Public (Public Sector Human Resources Practices)
No full textThis study discusses the importance of integrity in the selection of High-Level Leadership Positions (Jabatan Pimpinan Tinggi – JPT) in Indonesia and the challenges faced in implementing a merit-based selection system. The selection system for officials has evolved from the colonial era to the Reform Era, where the government now applies an open selection process to ensure transparency and accountability. However, various issues such as political interference, collusion, and nepotism remain obstacles to producing officials with high integrity. This research employs a qualitative approach using a case study method to analyze the implementation of the JPT selection process in Indonesia. Data was obtained through interviews with civil servants, members of the State Civil Apparatus Commission (Komisi Aparatur Sipil Negara – KASN), academics, and direct observations of the selection process. The findings reveal that, despite the implementation of open selection policies, there are still weaknesses in enforcing transparency principles, monitoring the selection process, and applying integrity values in the recruitment system. As a recommendation, this study emphasizes the need for improvements in the selection system by strengthening integrity standards, enhancing the independence of selection committees, conducting thorough background checks on candidates, and increasing public oversight. The implementation of talent management is also proposed as a strategic solution to ensure the sustainability of high-quality leadership. Thus, enhancing integrity in JPT selection can contribute to improving public service quality and strengthening public trust in the governmentThis study discusses the importance of integrity in the selection of High-Level Leadership Positions (Jabatan Pimpinan Tinggi – JPT) in Indonesia and the challenges faced in implementing a merit-based selection system. The selection system for officials has evolved from the colonial era to the Reform Era, where the government now applies an open selection process to ensure transparency and accountability. However, various issues such as political interference, collusion, and nepotism remain obstacles to producing officials with high integrity. This research employs a qualitative approach using a case study method to analyze the implementation of the JPT selection process in Indonesia. Data was obtained through interviews with civil servants, members of the State Civil Apparatus Commission (Komisi Aparatur Sipil Negara – KASN), academics, and direct observations of the selection process. The findings reveal that, despite the implementation of open selection policies, there are still weaknesses in enforcing transparency principles, monitoring the selection process, and applying integrity values in the recruitment system. As a recommendation, this study emphasizes the need for improvements in the selection system by strengthening integrity standards, enhancing the independence of selection committees, conducting thorough background checks on candidates, and increasing public oversight. The implementation of talent management is also proposed as a strategic solution to ensure the sustainability of high-quality leadership. Thus, enhancing integrity in JPT selection can contribute to improving public service quality and strengthening public trust in the governmen
POLICY EVALUATION OF CASHLESS PAYMENT SYSTEM IN PUBLIC TRANSPORTATION SERVICES OF “TRANS BANYUMAS” BUY THE SERVICE PROGRAM IN BANYUMAS REGENCY
No full textThis study evaluates the cashless payment system policy in the Buy The Service program of the Ministry of Transportation of the Republic of Indonesia, focusing on the Trans Banyumas service in the Banyumas Regency. The digitization of payment systems in the transportation sector is expected to improve operational efficiency and transaction transparency and shift people's payment patterns from cash to cashless. However, implementing this policy still faces challenges, including technical constraints and user preferences for payment methods. This study employs a descriptive qualitative approach using William Dunn's evaluation theory and data collection methods through observation, interviews, and documentation. The results indicate that the cashless payment system has effectively enhanced transaction efficiency and transparency. However, there is a gap in payment methods, as most passengers prefer e-money cards over QRIS. This preference is influenced by limited internet access and the 90-minute integration fare policy, which only applies to e-money cards. Thus, it can be concluded that the cashless payment system policy in the public transportation service of the Buy The Service Trans Banyumas program has made a positive contribution but still requires optimization, particularly in equalizing the integration fare policy and improving payment infrastructure
FINANCIAL PERFORMANCE DETERMINANT AND ITS IMPACT ON REGIONAL ECONOMIC GROWTH OF TABALONG DISTRICT
No full textThe purpose of this research is to obtain an explanation of the influence of regional revenue and capital expenditure on regional financial performance and its impact on economic growth. The research method used is quantitative with hypothesis test using path analysis, Research results show that the influence of regional revenue and capital expenditure on regional financial performance is large and significant. similarly, the impact of regional financial performance on economic growth is very large and significant, therefore regional revenue, particularly original regional income must continue to be boosted through various intensification and extensification programs that can increase regional revenue as well as capital expenditures that can increase improve services to the community, so the community more productive in living their life and can participate in implementing regional development. with a productive community, economic growth will increase, which will improve community welfare. The conclusion of this research is that regional revenue and capital expenditure have a large influence, that is 74.30%, on regional financial performance, while the influence of financial performance on economic growth is very large, that is 81.00%.
Keywords : Regional income, capital expenditure, regional financial performance , economic growthThe purpose of this research is to explanation of regional revenue and capital expenditure on regional financial performance and its impact on economic growth. A quantitative method with hypothesis testing through path analysis was employed. The research investigates four variables: regional revenue and capital expenditure as independent variables, regional financial performance as the intervening variable, and economic growth as the dependent variable. The sample comprises complete data over a ten-year period (2012–2023). The findings indicate that regional revenue and capital expenditure significantly influence regional financial performance, accounting for 74.30% of the variance, while regional financial performance strongly affects economic growth, contributing 81.00%. This study proposes a novel conceptual framework that integrates the dynamic interrelationships among these variables. It advances previous research by highlighting the collective and interdependent effects of fiscal factors on regional development, offering new theoretical insights and practical implications for regional policy and financial management.
Keywords : Regional income, capital expenditure, regional financial performance , economic growth, new concept
Eksplorasi Praktik Pelaporan Keuangan Daerah: Perspektif Aparatur Terhadap Literasi Akuntansi Dan Sistem Informasi Pemerintahan : (Studi Kasus: Laporan Keuangan Pemerintah Daerah Kota Denpasar)
No full textABSTRACT
The preparation of regional financial reports using the Regional Government Financial Information System (SIPD), which is simultaneously implemented by all local governments in Indonesia, offers both convenience and challenges for the Denpasar City Government. Challenges arise due to limited understanding of the structure and technical preparation of financial reports, as well as system transitions that may lead to omitted input stages in the reporting process. This study aims to analyze the influence of accounting understanding on the quality of regional financial reports, the influence of SIPD implementation on the quality of these reports, and the combined effect of accounting understanding and SIPD implementation on the quality of regional financial reports in Denpasar City. A quantitative research method was employed, with primary data collected through closed-ended questionnaires distributed to officials, employees, staff, and operators within the BPKAD and 36 regional apparatus units, totaling 127 individuals, from which a sample of 56 respondents was selected using a simple random sampling technique. Data analysis was conducted using SPSS version 27. The results indicate that accounting understanding has a significant influence on the quality of regional financial reports, contributing 28%, while SIPD implementation contributes 54.9% to report quality. Furthermore, when combined, accounting understanding and SIPD implementation have a simultaneous influence, contributing 67.6% to the quality of regional financial reports in Denpasar City. These findings highlight the need for the Denpasar City Government to conduct regular training and evaluations to enhance the accounting competencies of officials, employees, and financial staff, thereby supporting the continuous improvement of the quality of regional financial reports in the future.
Keywords: LKPD Quality, Accounting Understanding, SIPD Application
ABSTRAK
Penyusunan laporan keuangan daerah menggunakan Sistem Informasi Pemerintahan Daerah (SIPD), yang dilaksanakan secara serentak oleh seluruh pemerintah daerah di Indonesia, memberikan kemudahan sekaligus tantangan bagi Pemerintah Kota Denpasar. Tantangan muncul akibat masih terbatasnya pemahaman terkait struktur dan teknis penyusunan laporan keuangan, serta adanya transisi sistem yang dapat menyebabkan tahapan input terlewat dalam proses pelaporan. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan daerah, pengaruh penerapan SIPD terhadap kualitas laporan keuangan daerah, serta pengaruh secara simultan antara pemahaman akuntansi dan penerapan SIPD terhadap kualitas laporan keuangan daerah di Kota Denpasar. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data primer melalui kuesioner tertutup yang didistribusikan kepada pejabat, pegawai, staf, dan operator pada BPKAD serta 36 perangkat daerah di Kota Denpasar, dengan jumlah populasi 127 orang dan sampel sebanyak 56 responden yang dipilih menggunakan teknik simple random sampling. Analisis data dilakukan dengan menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan daerah dengan kontribusi sebesar 28%, sedangkan penerapan SIPD memberikan kontribusi sebesar 54,9% terhadap kualitas laporan keuangan daerah. Selanjutnya, secara simultan, pemahaman akuntansi dan penerapan SIPD berpengaruh terhadap kualitas laporan keuangan daerah di Kota Denpasar dengan kontribusi sebesar 67,6%. Temuan ini menunjukkan pentingnya bagi Pemerintah Kota Denpasar untuk melaksanakan pelatihan dan evaluasi secara rutin guna meningkatkan kompetensi akuntansi pejabat, pegawai, dan staf keuangan sehingga dapat mendukung peningkatan kualitas laporan keuangan daerah secara berkelanjutan di masa mendatang.
Kata Kunci: Kualitas LKPD, Pemahaman Akuntansi, dan Penerapan SIP
Reformasi PAD Berbasis Warisan Budaya: Studi Komparatif Kota Bekasi, Yogyakarta, Dan Bandung
No full textABSTRACT
This study examines the reform of Local Original Revenue (PAD) through the utilization of cultural assets as a sustainable revenue source, employing a comparative policy analysis of Bekasi, Yogyakarta, and Bandung. Findings reveal that despite Bekasi’s rich cultural heritage—including the Old Regency Building, St. Peter’s Church, and the Historic Railway Line—its contribution to PAD remains negligible at 0.005%, starkly contrasting with Yogyakarta (IDR 1.8 trillion/year) and Bandung (IDR 85 billion/year). The divergence lies not in asset availability but in governance: Yogyakarta and Bandung possess specific regulations (bylaws), integrated institutional structures (YHM, TKPCB), and business-oriented monetization models, while Bekasi suffers from policy vacuum, institutional fragmentation, and conservative bureaucratic mindsets. The study recommends three strategic interventions: (1) issuance of a Mayor’s Regulation on cultural asset utilization; (2) establishment of a Cultural Asset Coordination Unit; and (3) a pilot project revitalizing the Old Regency Building as a creative hub. This research affirms that PAD transformation requires neither massive funding nor new infrastructure, but a paradigm shift from “preservation without income” to “preservation through income.”
Keywords: Local Original Revenue, Cultural Assets, Comparative Study, Bureaucratic Reform
ABSTRAK
Penelitian ini mengkaji reformasi Pendapatan Asli Daerah (PAD) melalui pemanfaatan aset budaya sebagai sumber pendapatan berkelanjutan, dengan pendekatan studi komparatif terhadap Kota Bekasi, Yogyakarta, dan Bandung. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi komparatif kebijakan, melalui analisis dokumen kebijakan (Perda, laporan APBD, regulasi terkait), wawancara semi-terstruktur dengan pemangku kepentingan, serta observasi lapangan pada aset budaya prioritas di ketiga kota. Hasil analisis menunjukkan bahwa meskipun Bekasi memiliki potensi aset budaya yang kaya—seperti Gedung Bupati Lama, Gereja Santo Petrus, dan Jalur Kereta Api Tua—kontribusinya terhadap PAD hanya 0,005%, jauh di bawah Yogyakarta (Rp1,8 triliun/tahun) dan Bandung (Rp850 miliar/tahun). Perbedaan utama bukan pada ketersediaan aset, tetapi pada tata kelola: Yogyakarta dan Bandung memiliki regulasi spesifik (Perda), struktur kelembagaan terintegrasi (Kundha Kabudayan), dan mekanisme monetisasi berbasis bisnis, sementara Bekasi mengalami policy vacuum, fragmentasi kelembagaan, dan paradigma birokrasi yang konservatif. Penelitian ini merekomendasikan tiga langkah strategis: (1) Penerbitan Peraturan Walikota tentang pemanfaatan aset budaya; (2) Pembentukan Unit Koordinasi Aset Budaya; dan (3) Pilot project revitalisasi Gedung Bupati Lama sebagai sentra kreatif. Temuan ini menegaskan bahwa transformasi PAD tidak memerlukan investasi besar, tetapi perubahan paradigma dari “pelestarian tanpa pendapatan” menjadi “pelestarian melalui pendapatan”.
Kata Kunci: Pendapatan Asli Daerah, Aset Budaya, Studi Komparatif, Reformasi Birokras
HUMAN RESOURCE CAPACITY IN STRENGTHENING VILLAGE FUND GOVERNANCE AT THE GRASSROOTS LEVEL IN BONE BOLANGO DISTRICT, GORONTALO PROVINCE
No full textVillage Fund management in Bone Bolango Regency faces specific challenges related to the readiness of village officials to manage digital-based financial systems. Several reports from the Regency Government since 2022 indicate that villages remain highly dependent on technical assistance. This situation emphasizes the importance of research on village official capacity and digital readiness as key factors in the effectiveness of Village Fund governance in the region. This study aims to analyze in-depth the relationship between village official human resource capacity, digital readiness, and the quality of Village Fund governance in Bone Bolango Regency, Gorontalo Province. This study used a qualitative descriptive approach through in-depth interviews with 27 village officials, participant observation, and analysis of village financial documents and digital application implementation. The results showed that although 19 of the 27 officials had at least a high school/vocational high school education and 6 had a bachelor's degree, only 11 reported being able to operate the village financial application without assistance. Limited digital literacy was evident in delayed data input and errors in uploading accountability documents. Furthermore, 14 of the 19 villages observed experienced internet infrastructure constraints, which frequently delayed the budget verification and disbursement process. These findings indicate that the formal capacity of government officials does not always align with the technical competencies required for digital-based village financial governance. The practical implications of this study emphasize the need for capacity-building programs that focus more on digital literacy, ongoing technical assistance, and improvements to network infrastructure at the village level. Strengthening these aspects has the potential to increase accountability and accelerate the administrative process of Village Fund management in Bone Bolango Regency
The Effectiveness of Using the SIMPONI Application in Improving Employee Work Discipline at the Regional Civil Service Agency of Southeast Sulawesi Province, Indonesia
No full textBackground: The implementation of the SIMPONI application at the Regional Civil Service Agency (BKD) of Southeast Sulawesi Province faces a gap between the goal of improving work discipline and the actual conditions in the field. Despite the application of various disciplinary measures, there are still indications of employee misconduct, such as formal attendance without actual presence in the office and failure to submit daily performance reports. Purpose: This study aims to analyze the effectiveness of the SIMPONI application in enhancing the work discipline of employees at the Regional Civil Service Agency of Southeast Sulawesi Province. Method: A qualitative approach was employed, utilizing data collection techniques such as interviews, observations, and documentation. Data analysis was conducted based on the effectiveness theory by Sedarmayanti (2012), focusing on six dimensions: quality, productivity, efficiency, satisfaction, adaptability, and development. Results: The findings indicate that the effectiveness of the SIMPONI application is quite good, with four out of six dimensions functioning effectively (quality, efficiency, satisfaction, and development). However, the productivity and adaptability dimensions still face challenges, including technical issues with the application and a lack of understanding among some employees regarding its usage. Conclusion: The SIMPONI application has made a positive contribution to improving employee work discipline, but continuous improvements are necessary, particularly in training, technical support, and technology infrastructure development
The Effect of Production Costs on the Income of Tobacco Farmers in East Lombok Regency, Indonesia
No full textBackground. This study addresses the issue of high tobacco production costs that are not proportional to the income earned by tobacco farmers in East Lombok Regency. As a result, the welfare of tobacco farmers is presumed to be relatively low. This condition indicates a gap between production expenditures and farmers’ income levels, which warrants further empirical investigation. Purpose. The purpose of this study is to analyze the effect of production costs on the income of tobacco farmers in East Lombok Regency. Method. This research employs a descriptive quantitative approach using a correlational method to examine the relationship and influence of production costs on farmers’ income. The study is grounded in the theory of production costs proposed by Faisal (2022) and the income theory developed by Bramastuti (2009). Data were collected through questionnaires distributed to 100 respondents, complemented by observation and literature review. Respondents were selected using a Disproportionate Stratified Random Sampling technique due to the non-uniform and stratified characteristics of the population. Results. The findings indicate that the calculated t-value (9.887) is greater than the t-table value (2.365), demonstrating a significant effect of production costs (X) on the income of tobacco farmers (Y). The significance value (Sig.) of 0.000 is less than 0.05, leading to the rejection of H₀ and acceptance of H₁. This result confirms that production costs significantly influence the income of tobacco farmers in East Lombok Regency. Furthermore, production costs account for 49.9% of the variation in farmers’ income, as indicated by a coefficient value of 0.499. Conclusion. Based on the analysis, it can be concluded that production costs have a positive and significant effect on the income of tobacco farmers in East Lombok Regency
Evaluation of the Quality of Use of the Makaverse News Application Regarding the Digital Divide in Makassar City, Indonesia
No full textBackground: The Makaverse News application was developed by the Makassar City Government as part of the Electronic-Based Government System (SPBE) to provide fast, accurate, and inclusive information. However, the effectiveness of this application in overcoming the digital divide has not been widely studied. Purpose: This study aims to evaluate the quality of the use of the Makaverse News application in overcoming the digital divide in Makassar City. This application was developed by the Makassar City Government as part of the implementation of the Electronic-Based Government System (SPBE), with the hope of being able to become a fast, accurate, and inclusive information provider. Method: This study uses a descriptive qualitative approach with Digital Divide Theory 3.0 by Ragnedda (2013) as the basis of the analysis, which includes three main dimensions: access gap, usage gap, and quality of use outcomes. The data was obtained through in-depth interviews with informants from the Makassar City Communication and Information Office and the application user community, then analyzed using NVivo 12 Plus software. Results: The results of the study show that the quality of using the Makaverse News application is still influenced by socio- demographic factors such as education level, income, age, type of residence, gender and duration of use. Uneven infrastructure and lack of digital education have also exacerbated the access and usage gap, even though the app already provides inclusive features such as data-saving mode, user-friendly interface, and content personalization. Conclusion: Based on these findings, it is recommended that the government not only focus on application development, but also on expanding access to infrastructure and increasing the digital literacy capacity of the people of Makassar City as a whole