Jurnal Studi Pemerintahan dan Akuntabilitas

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Current Issue

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Published
2023-07-05

Articles

Evaluasi Kebijakan Bantuan Keuangan Khusus tentang Bali Smart Island di Desa Pakraman di Kecamatan Buleleng

Purpose: The Special Financial Assistance (BKK) policy from the Province of Bali through the Bali Smart Island (BSI) program in Pakraman Village in Buleleng Subdistrict is to improve digital-based public services by providing free wifi.With equitable access to information technology such as the internet network in Pakraman Village, it can realize equitable development in all fields. Research methodology: This research method uses a qualitative descriptive approach. Results: This research method uses a qualitative descriptive approach. The results of the research show that the BSI BKK Policy Evaluation for Pakraman Village in Buleleng District with a 4-indicator approach, namely input, process, output and outcomes, has not been optimal. Limitations: In this study only used a few informants, therefore future research may consider using more informants. Contribution: This research contributes to the Regional Government of Buleleng Regency.

Analisis Yuridis Perlu Tidaknya Peraturan Desa tentang Penyertaan Modal BUM Desa: Studi Kasus di Kabupaten Kudus

Purpose: find legal arguments whether or not a (special) village regulation on capital participation to BUM Desa is necessary? Methodology: Using a normative juridical approach, to find legal arguments about whether or not a (special) village regulation on capital participation is necessary according to Peraturan Bupati Kudus Nomor 30 Tahun 2018 concerning Village Financial Management with Peraturan Pemerintah Number 11 of 2021 concerning Badan Usaha Milik Desa Results: Based on the legal principle of lex superiori derogat legi inferiori, several articles in Peraturan Bupati Kudus 30/2018 (including Permendagri 20/2018), especially those concerning the establishment and capital participation of BUM Desa, are declared invalid. Because there is already a higher regulation, namely PP Number 11 of 2021 concerning BUM Desa. It is explicitly stated in Article 77 of PP 11/2021, that all implementing regulations governing BUM Desa / joint BUM Desa are declared to still apply, as long as they do not conflict with the provisions in PP 11/2021. Thus, there is no need for a special village regulation on BUM Desa capital participation. Because the BUM Desa regulation with PP 11/2021 is very clear, the establishment of BUM Desa is stipulated by perdes, which in the perdes contains a determination of the amount of village capital participation. And if there is an increase in capital, an amendment to the peraturan desa regarding the BUM Desa articles of association (peraturan desa  establishment) is made. Limitations: This research only focuses on the regulation of BUM Desa both regarding capital and the process of establishing BUM Desa after PP 11/2021 in Kudus Regency. Contribution: Provide legal arguments for the lack of need for peraturan desa on BUM Desa capital participation in Kabupaten Kudus.

Pemberian Stimulus PBB-P2 untuk Mendorong Partisipasi Masyarakat dalam Meningkatkan Pendapatan Daerah di Kabupaten Buleleng

Purpose: One form of community participation in the context of increasing regional financial independence is through tax collection. Rural and Urban Land and Building Tax (PBB-P2) is one of the taxes that contribute greatly to regional revenue receipts. To analyze and describe why community participation in increasing rural and urban land and building tax revenues in Buleleng Regency has not been optimal, what are the obstacles that cause community participation in increasing rural and urban land and building tax revenues in Buleleng Regency not yet optimal, and how strategies carried out so that community participation in increasing rural and urban land and building tax revenues in Buleleng Regency can be optimal. Research methodology: The research method in this research is descriptive qualitative. The instrument used in this research is an interview guide. Qualitative data analysis techniques, namely data analysis techniques consist of three streams of activity simultaneously, namely data reduction, data presentation, and drawing conclusions. Result: community participation in increasing regional income is not optimal due to the different constraints on the ability to pay each taxpayer, the provision of stimulus is not in accordance with the will of the community because many taxpayers want stimulus to be given for high tax bills, so many people cannot fulfilling their obligations and the lack of rewards given to taxpayers who are aware, obedient in paying taxes and information on tax discounts has not been conveyed properly to the public. The strategy undertaken to optimize community participation in increasing regional income is by conducting a review of the granting of abolition or reduction as well as PBB-P2 rates. Limitations: In this study only used a few informants, therefore future research may consider using more informants. Contribution: This research contributes to the Regional Government of Buleleng Regency.

Peran Humas Pemerintah terhadap Peningkatan Kesadaran Masyarakat dalam Membayar Pajak di Kota Batam

Purpose: This scientific article aims to demonstrate the positive impact of public relations in providing and disseminating information to the general public, resulting in increased income for the region. This paper discusses the concept of Government Public Relations as a means of optimizing the distribution of public services. Specifically, the focus is on the communication and transmission of information to the wider population. This paper examines the potential impact of government public relations on increasing tax compliance awareness among the public in Batam City. The analysis explores strategies for enhancing public awareness of tax obligations. This text discusses the concept of tax as a mandatory contribution by citizens that is crucial for generating revenue for the state. The management of taxes is considered to be of utmost importance due to its potential within a structured framework. Methodology: This scholarly article employs qualitative and descriptive analysis techniques to analyze and observe pre-existing data. Result: From the research conducted, it is found that there is a significant increase in public awareness of paying taxes in Batam City, yet some community groups are still not aware of the need to pay taxes.

Indexed by:

 

In collaboration with: