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    223 research outputs found

    Analysis of Village-Owned Enterprises (BUMDes) Development Strategy in Increasing Village Own-source Revenue in Bantimurung, Maros Regency

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    This article explains the development of Village Owned Enterprises (BUMDes) in increasing original villagel income during the pandemic covid-19, which hurts the socio economic antisocialeconomicall communities. The research location at BUMDes in Kecamatan Bantimurung, Kabupaten Maros, uses survey research method with descriptive analysis approach using SWOT analysis technique. The selection of respondents was carried out by purposive sampling of 36 respondents using the proportional random sampling technique. The research data consisted of primary and secondary data regarding the conditions, and internal and external factors of BUMDes in Bantimurung. Data was collected using interview techniques with research instruments in the form of questionnaires. Based on the results of the study, it shows that BUMDes in Bantimurung is not yet fully optimal but can contribute to village the own-source revenue with business units owned and the lack of facilities and supervision from the sub-district government, so that the BUMDes strategy that can be applied is the growth and build strategy, it can be recommended that the development of BUMDes need support from the government through regulations, capital assistance and accompaniment. In addition, by carrying out good strategic planning for the development of BUMDes, in-depth observations and mapping of the local economic potential of villages, choosing business development, and expanding the network of cooperation partners and optimizing the role of cooperation partners and the community to jointly encourage the development of BUMDes products, strengthen markets and training for BUMDes managers on an ongoing basis

    Effect of Notice of Tax Warning, Notice of Tax Collection, and Tax Education Programs on Tax Compliance in West Sumatera and Jambi

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    This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region. The supervision factors: Notice of Tax Warning and Notice of Tax Collection are used as a proxy of power, and public education program is used as a proxy of trust in the authority. Secondary data collected through documentation study is presented in panel data and then analyzed using panel data regression analysis. As this study uses a mixed quantitative and qualitative method, we conducted in-depth interviews with key informants to get a more robust analysis. This study shows that together and partially, these three factors have a positive and significant effect on formal tax compliance. Notice of Tax Warning and Notice of Tax Collection effectively deliver law enforcement's message as a coercive power through supervision efforts. At the same time, tax education programs are practical to encourage awareness and trust in the authority that ultimately improves tax compliance. This study recommends some improvements in administrative issues and strategies to reach more taxpayers, perform more fair treatment, and enhance compliance

    The Difference of Political Participation of Inland Communities and Coastal Communities in Responding to Local Election: Synergy in Combating Covid-19 and Money Politic

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    This study is aimed at analyzing the difference in political participation of inland communities and coastal communities in addressing local elections as an embodiment of synergy in combating Covid-19 and money politics. In this qualitative research, the data were analyzed using an interactive model comprising three analysis components: (1) data reduction, (2) data display, and (3) data verification and conclusion drawing. According to the results, the way the coastal communities respond to the local election differs from that of the inland communities regarding sociological perspective. The coastal communities are not so keen on the election as they concentrate more on their fishing activities. On top of that, people in coastal areas spend most of their time at sea; thus, issues regarding the election are not that impactful for them. The inland communities, on the other hand, has different views thanks to their gregarious characteristic. All their activities and work-life are centralized in a workgroup, enabling the people to have ample time to find out their local leader candidates. This aspect underlines the reason for pluralism among inland communities’ political views, confirming the characteristic of individualism among people in coastal areas

    Analysis On the Implementation of Income Tax Article 21 Incentives Policy for Taxpayers Affected by The Covid-19 Pandemic

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    In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the problems encountered throughout the policy's implementation. This study uses a descriptive qualitative approach to explain objectively, in detail, and in-depth the results obtained. Observation, in-depth interviews, and documentation techniques were used in collecting the data. This study indicates that although the Income Tax Article 21 incentive is beneficial for the recipients in spending during the pandemic, its implementation faces various challenges. In terms of the realization of this incentive, it is relatively low compared to the initial budget allocation, so it is doubtful that it will provide the expected multiplier effect on economic growth, as the objective of this policy. Thus, the improvement in economic and public consumption growth cannot be linked directly to the contribution of the Income Tax Article 21 incentives policy alone because many other things and policies can affect the economy

    Citizen’s Participation as Co-Producer in Licensing

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    . To improve the image of the bureaucracy, which is still complicated and difficult, causing the public's reluctance to take care of their own permits, the one-stop integrated service and investment office (DPMPTSP) Province of DKI Jakarta initiated the implementation of the PTSP Keliling Kampung as part of the PTSP Ruang Publik Program. The activity was carried out using the Co-Production concept which includes the role of citizens’ participation in it. The purpose of this study is to see the extent of citizen’s participation as co-producer in licensing service activities through co-production forming factors and involvement in each phase of the service cycle. This research was conducted through a post-positivist approach with qualitative data collection methods. The results of the study show that in these activities community participation as co-producers has been seen with the active involvement of the community in the form of providing resources in service activities and licensing assistance, the motivation of the community as a voluntary public service provider, and the creation of private and/or public value in the form of outputs or outcomes. Seeing community involvement in the service cycle phase, including in the commissioning, designing, delivery, and assessment phases, in these activities community participation as co-producers has reached the assessment phase. This activity has achieved social benefits and the active role of the co-producer starting from the planning stage to the evaluation and assessment stage in the licensing service activity

    Acceleration of Public Services Through the Program E-Village in Improving Village Government in Pematang Johar Village

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    Pematang Johar village government is a village that has a lot of potential that can be developed and becomes a program that can improve governance in the village environment. The programs that are carried out in improving the administration of village governance in Pematang Johar Village cannot be separated from the strengthening of village government through programs that serve as an increase in knowledge and skills of human resources, especially in providing optimal services to the community. The program in question is the E-Desa program which aims to provide optimal services to the people of Pematang Johar Village. However, the program still requires steps that can be used by all village communities in obtaining public services in Pematang Johar Village. The purpose of the study was to determine and analyze the acceleration of public services through the E-Desa program in improving village governance in Pematang Johar Village. The method used in this research is qualitative. Strengthening village government in improving public services requires skilled human resources and is able to carry out the steps in implementing the E-Village program. Not only human resources (village government apparatus) must have the skills and knowledge in using the E-Village program through Android phones, but the community must also be able and understand the use of this program

    Internalization of Akkarungeng Values in The Election of Regional Heads in The Community in Bone Regency

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    Internalization of akkarungeng values in the election of regional heads in the community in Bone Regency. Research method with qualitative approach. This article describes and analyzes the internalization of akkarungeng values in Bone Regency in the regional head election. The method used is a research method with the type of qualitative research. The approach used is a political science and juridical approach. The location of this research is Bone Regency, South Sulawesi, Indonesia with data collection techniques including observation, interviews and documentation. The data analysis technique includes three stages, namely data reduction, presentation and conclusion drawing. Validity testing is done by using data triangulation. The results of this study indicate the values of akkarungeng such as getteng, lempu, ada tongeng, sipakatau and temmapasilaingeng owned by a nobleman so that they are still chosen by the community to become a leader. The tendency of the nobility to then carry out a strategy to continue their leadership line by internalizing the values of akkarungeng in the children of noble descent so that they are able to take the sympathy of the community to become leaders in the community. In addition, support for access to education is also one of the supporters to get the intelligence and advice of their ancestors that makes them have the character of courage

    Tourism Governance with Culinary Cognitive Images Base in the City of Pare-Pare

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    Culinary tourism is a new thing in the repertoire of interesting and distinctive dishes and tourism. The food is in the form of food that is usually eaten and processed by local residents, and is not consumed outside the area. The purpose of this Reseach to know the tourism governance with culinary cognitive images based in the City of Pare-Pare. The population in this study is tourists Parepare City Destination.  The sample was taken as many as 100 respondents from tourist Parepare City Destination.  The analytical tool in this research is Descriptive Analysis, Instrument Test, Multiple Regression  Analysis,  Significance  Test  (t  test),  and Model Accuracy Test.  The results showed that cognitive  Culinary   image  has  a  significant  positive effect on the interest of tourists visit Parepare City Destination,  and affective Culinary image have  a  significant  positive  effect  on  the  interest  of  tourist visit Parepare City Destination. Both variables are also influential together on the interest of tourists visit Parepare City Destination. Based on the result of this research,  the  management  of  Parepare City Destination can  increase  the  interest  of  tourist  visit  by  increasing  the cognitive Culinary  image variable and the affective Culinary  image variable, because the increasing of both variables is increasing the tourist visit

    Quality of Fisheries Investment License Services in Donggala District Investment & PTSP

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    Various stories experience the community complained about the services that have been provided by the Door Integrated Investment and Licensing Office (DPMPTSP) of Donggala regency of Central Sulawesi ProvinceFor a long time the community complained about the implementation of license services that felt very far from his expectations. The purpose of this study was to determine the quality of service for fishery sector investment permits at the Investment Office & PTSP, Donggala Regency, Central Sulawesi Province. The research method uses a qualitative descriptive approach. Determination of informants is done purposively. Collecting data using observation, and interviews. The results of this study use 5 dimensions in service quality, namely: (1) Tangibles (Physical Evidence), the results of research in this dimension indicate that the physical evidence in public services is still inadequate in terms of facilities and infrastructure. which exists. (2) Reliability, the results of research in this dimension are quite good, judging from the HR owned by the office. (3) Responsiveness, the results of this dimension study indicate the lack of responsiveness possessed by employees in the office. (4) Assurance, the results of this study indicate that the ability or friendliness of the employees in the office is good in increasing community satisfaction. (5) Empathy, these results show that the dimension of empathy in service quality is very necessary so that the people who carry out the management of the office feel appreciated.

    Governability in Central Sulawesi: An Assessment of Government Capacity to Support Minorities of the Regional Representative of Central Sulawesi Province

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    This article focuses on discussing governance, which is defined as the government's ability in governance. Governability is influenced by the number of parties, the degree of political polarization between parties, party participation in government, and the relationship between most of the parliament and the executive. This research was conducted using a qualitative method with a descriptive analytical approach that describes, describes, and analyzes the governability in Central Sulawesi after the election of governors and vice governors in 2015. Although it has the potential for divided government to occur in the Regional Government of Central Sulawesi because only 13 seats or 29% of 45 (forty-five) the number of seats in the Regional People's Representative Council (DPRD), but in fact throughout 2016-2020 it was running effectively. There has never been any rejection of government programs by the DPRD during the 2016-2020 government. An interesting finding in this research is that the capacity and background of the regional head from the regional head elections has a big role in building governance with the ability to establish communication and coordination with DPRD members. Regional heads with good capacities and a background in bureaucracy and politicians also influence the performance of local governments and are related to their relationship with the DPRD. The governor who governs and the interaction between the governor and the governed all contribute to governability, including the type of external influenc

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