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    Preface JBA Vol. 18 No. 2, 2022

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    Implementation Gap: Realization of Coastal Community Empowerment Program in the Era of the Covid-19 Pandemic, Johan Pahlawan District, West Aceh Regency

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    The Covid-19 pandemic has caused chaos in the living order of the world community, including Indonesia. As a maritime country with a high population in coastal areas, the pandemic has caused the economic stability of fishermen to decrease drastically, so solutions are needed in the form of empowerment programs not to cause greater problems. This study aims to find the implementation of the coastal community empowerment program carried out by the government in the era of the Covid-19 pandemic, Johan Pahlawan District, West Aceh Regency, which is the centre of fisheries and marine management locations in the Regency. The research method that the author uses is descriptive qualitative. The results found through this research are that the government's empowerment during the pandemic is mostly only in the form of financial assistance. They even realize the aid funds provided to fishermen groups are still not on target. Therefore, this study concludes that implementing the coastal community empowerment program by the government remains inappropriate and unsuccessful in overcoming the problems faced by fishermen back from the past to the current Covid-19 pandemic. Thus, the government must prioritize the community's needs by improving the management of fishermen's businesses, such as forming cooperatives and increasing cooperation with partners, which are the main aspects of improvement to improve the fishermen's standard of livin

    Preface JBA Vol. 18 No. 3, 2022

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    Digital Government Stage Evaluation in Population and Civil Registry Office (Disdukcapil) of Kutai Kartanegara Regency

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    Recent developments show scholars argue that when electronic government systems reach certain stages, they will develop into Digital Government. However, studies on Digital Government evaluation, especially in the Indonesian context, are still few. With that in mind, this article aims to describe the maturity of the digital government system in the Population and Civil Registry Office (Disdukcapil) of the Kutai Kartanegara Regency. It is based on the assumption that Disdukcapil has successfully implemented electronic government, as proven by their multiple recognitions and can be considered at the digital government stage. Field observation and in-depth interviews with key informants are employed to collect the relevant data. All the data are then analyzed qualitatively, and then it uses digital government evolution variables developed by Janowski (2015) to determine the stage of Disdukcapil digital government. The result shows that within a four-stage maturity level, the digital government of Disdukcapil of Kutai Kartanegara Regency has reached the third stage, based on the fulfilment of each stage's variables. It is hoped that this study can contribute to Digital Government studies in Indonesi

    Mainstreaming Functional Positions within Indonesian Bureaucracy: Half-Hearted Commitment to Professionalization?

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    The Indonesian government has declared bureaucratic simplification as one of its strategic targets. Based on the understanding that a functional (professional) position is the key to increasing the professionalism of civil servants, a massive "bureaucratic functionalization" was carried out by removing two layers of structural (managerial) positions and transforming them into functional (professional) positions. However, this policy of mainstreaming functional positions presents several problems. This study analyses the issues faced while implementing mainstreaming functional positions from the vantage point of professionalism. The significance of this research is to provide a systematization of the problems encountered in the policy of mainstreaming functional positions by outlining key thematic points and formulating ways to overcome these problems. It uses a qualitative method by combining literature study and observation approach. It reveals that the government genuinely displays a half-hearted commitment to professionalizing the bureaucracy. This can be seen from several pieces of evidence: a regulatory framework which discourages superior performance, the neglection of merit aspect during transformation, the discrepancy between the formal tasks and the actual tasks of functional officers, the lack of incentives and facilities, the discrimination against career functional officers, and the persistence of hierarchy through the new guise. As for the solutions for the identified problems, several measures can be taken: revising the regulatory framework, assessing the abilities and interests of employees before the induction as functional officers, utilizing functional officers more optimally, flattening the organizational structure resolutely, and providing competency development continuall

    Dynamics of Public Information Disclosure Implementation within the Aceh Government

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    Post-armed conflict and tsunami disasters, the Government of Aceh seek to implement public services and development programs transparent and accountable. One of the strategic steps taken is its implementation based on the mandate of the public information disclosure Act (KIP Law) and Aceh Qanun (Aceh Regional Regulation) Number 7 of 2019 on KIP Management. Even though it already has KIP rules, there are still some problems in its implementation, such as compliance with SKPA in providing public information and the number of disputes over public information. This study aims to identify and analyze the dynamics of the implementation of public information within the Aceh Government and the challenges of public management. This study uses a qualitative method through observation, document review, and interviews. The basis of data analysis uses Information Commission Regulation Number 1 of 2010 and Aceh Governor Regulation Number 57 of 2018. The results are (1) SKPA has work plans, programs, and activities for the management of public information; (2) there is a budget allocation for Information and Documentation Implementation Officers (PPID); (3) It has a list of public information and SOPs. The findings of this study also find logistical consequences for the future of Aceh's development through the KIP perspective. Information that is open, accessible, and inexpensive can nurture public trust in the Aceh Government and in itself will increase community participation in development. Trust is the principal social capital in the development of community welfar

    Front Cover JBA Volume 18 No. 1, 2022

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    Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

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    The issue of Good Corporate Governance (GCG) has developed over the centuries as a reaction to systemic crises or corporate failures. The well-documented failures of the Indonesian government are the 1997-1998 Asian financial crisis and the 2008 global financial crisis. Many experts regard Indonesia’s recession as driven by poor government oversight of the financial sector. This study aims to analyze the historical impact of GCG in Indonesia in the 1998-2020 period on government performance. This study employs Foucauldian archaeology and uses official government documents (laws and policies and their derivatives), books, journals, mass media articles (offline and online), and websites as data sources. The data analysis consists of several activities, including collecting, presenting, and inferring data. This study concludes that the development of GCG in Indonesia has increased from a regulatory perspective. However, the development of GCG in Indonesia impacts the government’s performance because there are still many problems in the practice of GCG in Indonesia. One of the problems is the Jiwasraya financial scandal. The Financial Scandal occurred due to the poor performance of the government, in this case, the Financial Services Authority (OJK), in supervising the insurance industr

    Transformation Proposal for Tax Audit Policy in Indonesia: A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands

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    A tax audit policy is intended to increase taxpayer compliance and trust towards tax authority. In Indonesia, the low level of trust carried out by tax audits observed from the taxpayer compliance level shows the shortcoming of implementing the tax audit system. Based on this phenomenon, this study is conducted to describe problems regarding the implementation of tax audit policy in Indonesia and provide recommendations for the Indonesian tax authority to transform tax audit policy practised by the tax audit system in the Netherlands. The Netherlands was selected as the research site, for this country is one of the OECD pioneers and has been part of AEoI. This study applied a qualitative approach. An in-depth interview was used to collect the data from competent parties in tax audits, both in Indonesia and the Netherlands. The findings showed that two factors caused the shortcoming of the tax audit system in Indonesia. First, the database was not maximal due to nonoptimal digitalisation and data integration. Second, the selection system for taxpayers to be audited was closed. Therefore, this study recommends that tax authorities in Indonesia develop an accountable and reliable tax audit system as implemented by tax authorities in the Netherlands. Tax audit optimisation can be done by increasing the database through digitalisation and data integration to facilitate information exchange. After implementing policy transformation, it is expected that taxpayer compliance and tax legitimacy will also increas

    Preface JBA Vol. 18 No. 1, 2022

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