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Government Capacity in Coping with Covid-19 in Bandung City
Full text linkThis 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
Pembelajaran Kebijakan Masa Pandemi Covid-19: Sebuah Sanggahan Atas Artikel Widaningrum dan Mas'udi (2020): Policy Learning inThe Time of Covid-19 Pandemic: A Note for Widaningrum and Mas'udi (2020)
Full text linkWidaningrum and Mas'udi (2020) believe that the government's stuttering in handling the COVID-19 pandemic trigger policy conflicts between government officials and at the society level. Widaningrum and Mas'udi (2020) view that strengthening leadership and coördination are important steps to prevent widespread policy conflicts. However, in using the PCF framework, Widaningrum and Mas'udi (2020) forgot to place the policy conflict on what level was the political system, policy subsystem or policy action? We use literature review to explore COVID-19 policy in Indonesia. We offer the ACF framework to look further with existing features and find that there are two core competing beliefs in the COVID-19 policy handling subsystem, namely the drive to safeguard the economy that the central government believes in and insistence on handling the outbreak seriously from a coalition of people, scientists and media. Cross-coalition policy learning did not take place, even though the COVID-19 Task Force had a role as a broker to bring together the core beliefs of each coalition. The government made adjustments to encourage policy changes that were consistent with its core beliefs, despite changes in public opinion and changes in members of the government coalition.
Widaningrum dan Mas’udi (2020) meyakini bahwa kegagapan pemerintah dalam menangani pandemi Covid-19 dapat menimbulkan konflik kebijakan di antara aparat pemerintahan dan pada level masyarakat. Widaningrum dan Mas’udi (2020) memandang bahwa penguatan kepemimpinan dan koordinasi menjadi langkah penting untuk mencegah terjadinya konflik kebijakan meluas. Namun dalam menggunakan kerangka kerja PCF, Widaningrum dan Mas’udi (2020) lupa mendudukan konflik kebijakan terjadi pada level yang mana apakah sistem politik, subsitem kebijakan atau tindakan kebijakan? Kami menggunakan studi literatur untuk lebih lanjut mendalami kebijakan penanganan Covid-19 di Indonesia. Kami menawarkan kerangka kerja ACF untuk melihat lebih jauh dengan fitur-fitur yang ada dan menemukan bahwa pada dasarnya ada dua keyakinan inti yang saling bersaing dalam subsistem kebijakan penanganan Covid-19, yakni dorongan untuk menjaga perekonomian yang diyakini pemerintah pusat dan desakan menangani wabah secara serius dari koalisi masyarakat, ilmuwan dan media massa. Pembelajaran kebijakan lintas koalisi tidak terjadi, meskipun telah ada Gugus Tugas Covid-19 yang berperan sebagai broker untuk mempertemukan keyakinan inti tiap koalisi. Pemerintah melakukan penyesuaian untuk mendorong perubahan kebijakan yang sesuai dengan keyakinan intinya, meskipun terdapat perubahan opini publik dan perubahan anggota koalisi pemerintah
Analisis Ketimpangan Antarwilayah dan Pergeseran Struktur Ekonomi di Kalimantan: Analysis of Across Region Inequality and Economic Structure Shift in Kalimantan
Full text linkInequality is a common problem in development, including in Indonesia. The development of Kalimantan is inseparable from the problem of inequality. This study aimed to analyze the uneven development across districts and economic structure shift of 56 districts, also to prove the capability of Kuznets Hypothesis in Kalimantan during 2012-2019. This study used secondary data which was processed by Williamson Index, Entropy Theil Index, Pearson Correlation, and Shift Share analysis. The result of study showed that: (1) regional inequality in Kalimantan is high but shows decreasing trend for the period of observation; (2) inequality between regions in Kalimantan is more caused by inequality between provinces. Province of East Kalimantan provides the largest contribution towards the inequality between and within provinces; (3) There is a strong relationship between the variable of per capita GRDP and the inequality index. Meanwhile, the relationship between the economic growth variable and the inequality index is less strong; (4) Kuznets hypothesis is not applicable in Kalimantan; (5) and the economic structure of Kalimantan has shifted from the agricultural sector to the industrial sector.
Ketimpangan merupakan permasalahan umum dalam pembangunan, tidak terkecuali di Indonesia. Pembangunan wilayah Kalimantan juga tidak terlepas dari masalah ketimpangan. Penelitian ini bertujuan untuk menganalisis ketidakmerataan pembangunan antarwilayah dan pergeseran struktur ekonomi di 56 kabupaten/kota, serta membuktikan Hipotesis Kuznet berlaku atau tidak di Kalimantan selama periode 2012--2019. Studi ini menggunakan data sekunder yang diolah dengan analisis Indeks Williamson, Indeks Entropi Theil, Korelasi Pearson, dan Shift Share. Hasil penelitian menunjukkan bahwa: (1) ketimpangan antarwilayah di Kalimantan tergolong tinggi dengan tren yang cenderung menurun; (2) ketimpangan antarwilayah di Kalimantan lebih diakibatkan oleh ketimpangan antar provinsi. Provinsi Kalimantan Timur memberi sumbangan terbesar terhadap ketimpangan antar dan dalam provinsi; (3) Terdapat hubungan yang kuat antara variabel PDRB per kapita dan indeks ketimpangan. Sedangkan hubungan antara variabel pertumbuhan ekonomi dengan indeks ketimpangan kurang kuat; (4) Hipotesis Kuznets tidak berlaku di Kalimantan; dan (5) struktur ekonomi Kalimantan mengalami pergeseran dari sektor pertanian ke sektor industri
Current Content 2021
Full text linkIt contains published articles in JBA and list of reviewers who have reviewed both published and unpublished manuscripts received by JBA throughout 2021.
 
Retrospective Analysis of Work From Home for Civil Servants During The Covid- 19 Pandemic
Full text linkThe 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
Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia
Full text linkThis 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
Collaborative Governance on Ecotourism: Towards Sustainable Tourism Development
Full text linkThis study analyses collaborative governance in sustainable ecotourism development in Magelang Regency, Central Java province. Strengthening the collaboration of the three actors is needed in developing ecotourism because it comprehensively regulates natural destinations responsible for the sustainability of natural life, economic activity, and community welfare simultaneously. To explain further the fundamental phenomena that occur in sustainable development. The goal is to create a new environmental friendly concept while also improving people's welfare, the economy, and peaceful social activities. Data were collected from in-depth interviews and observations. Interviews were conducted with 8 local government staffs, 22 ecotourism managers, and 42 communities around the destination. Then an analysis was carried out with Nvivo12+ to see the collaboration of sustainable Ecotourism governance in Magelang Regency. Three variables become benchmarks in the study: planning, implementation, and utilization. Each was measured by using six indicators. The study results showed significant local communities and businesses/private involvement in managing and developing ecotourism. Meanwhile, the local government actors need to strengthen their involvement and response in ecotourism development. So far, the response has been relatively slow and waiting for the independent development of destinations that the community has carried out. Therefore, in the future, it is necessary to strengthen collaboration to ensure effective management of natural resources in ecotourism, which can be achieved through the support and cooperation of local government agencies, businesses/private, and the communities
Strategic Aspects of Professional Position Development: Implications for Adjustment from Administrative to Professional Positions in Indonesia
Full text linkThe mandate of government policy is to flatten bureaucracy structure through transferring administrative positions to professional ones. Such policy has caused many issues. Thus, it is necessary to develop professional positions. This research analyses three strategic aspects of professional position development that include legal, technical, and welfare aspects using a systematic literature review method. It shows that the legal aspect requires certain policies to accelerate the implementation of flat bureaucracy and problem-solving in organizational structure as well as in personnel management. The government's commitment is required by the planning system related to the development of professional positions both at the central and regional levels. In the technical aspect, the analysis shows competency development become mandatory for agencies to solve the competency gap between administrative positions and professional positions. Then on the welfare aspect, there is an income gap between administrative positions and several professional positions. The government has to make a regulation about allowance to resolve the income gap
Networks in the Implementation of Illegal Gold Mining Countermeasure Policy in Kuantan Singingi Regency
Full text linkThis study aims to determine the implementation of the Illegal Gold Mining (IGM) Countermeasure policy in the Kuantan Singingi Regency. This study uses a multi-sectoral multi-organizational network model consisting of a Contextual Assessment approach to understanding the environmental context and identifying stakeholders in policy implementation and joint visioning. This study critically examines the IGM in the regency in qualitative perspective from various related articles. A systematic literature review was used to analyze national and international journal articles from nine managed databases based on these concerns. From the literature review, 22 relevant research-based articles in the last 15 years from 2007 to 2020 were selected from Google Scholar, Taylor, Francis Outline, Springer Link, Emerald Insight, Science Direct, Sage Journal Online, and Oxford Cambridge. Three stages were carried out: preparation, screening and validation, and content review. The findings include 1) research showing that stakeholders involved from both government and community groups do not play an active and synergistic role in controlling IGM. 2) the implementation model of the IGM countermeasure, the government, the private sector, and the community must support each other in controlling and supervising IGM