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
2025-04-30

Articles

Upaya Non-Penal Polisi dalam Penanggulangan Pelanggaran Kecepatan di Polres Oku

Purpose: This study aimed to assess the effectiveness of non-penal measures implemented by the police in preventing and reducing speed limit violations, particularly illegal street racing (balap liar), in Baturaja Barat District, South Sumatra. This study also aims to explore in depth the role of the police in addressing speed limit violations, focusing on how law enforcement can effectively carry out duties to reduce such offenses. This includes various aspects, such as the implementation of preventive measures involving public outreach, awareness campaigns about the dangers of violating speed limits, and the use of technology in monitoring and enforcing the law.   Methodology: This study used an empirical research method by conducting interviews at the Baturaja Barat Police Station and Polres OKU. Results: Routine patrols, school socialization campaigns, and parental involvement have successfully reduced illegal street racing incidents between June and October 2024. Conclusion: The role of the police in tackling illegal racing includes normative and factual efforts, with an emphasis on non-penal approaches such as education and parental involvement. The main obstacles stem from low legal awareness, weak sanctions, lack of legal facilities, and social and cultural factors. Limitations: There are still limitations in resources, lack of parental awareness, and absence of legal racing venues. Contribution: Provides insights for policymakers and law enforcement to develop preventive, educative, and rehabilitative non-penal strategies in dealing with illegal racing to increase collective awareness of road safety and reduce accidents due to speed limit violations.

Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan

Purpose: This study aims to analyze both the contribution and collection effectiveness of hotel tax revenue for PAD in Samarinda City. The research focuses on determining the extent to which hotel tax contributes to the city’s PAD and evaluating the effectiveness of the hotel tax collection process by comparing the actual revenue (realization) to the officially set revenue targets during the study period. Methodology/Approach: This study employs a quantitative descriptive approach using secondary data from 2015 to 2022, and analysis was conducted using ratio techniques to measure hotel tax contribution to PAD and the effectiveness of tax collection. Results/Findings: The findings reveal that Although hotel tax revenue in Samarinda has shown annual growth, its contribution to PAD remains relatively low, ranging from 4.97% to 6.63%. In contrast, the effectiveness ratio of hotel tax collection consistently exceeds 100%, indicating that revenue targets are being met or surpassed. Conclusion: Although the hotel tax collection process in Samarinda is effective, its contribution to PAD remains limited. One of the key challenges affecting hotel tax revenue is the underdeveloped tourism sector, which affects the hotel occupancy rate and ultimately limits tax revenue growth.. Limitations: This study is limited to data from 2015 to 2019 and does not account for recent policy changes in regional taxation. Contribution: This study contributes to the field of regional finance and taxation by providing empirical insights into the effectiveness and role of hotel tax revenue in supporting local financial independence

Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur

Purpose: This study aims to analyze the impact of road infrastructure, health, and education expenditures on Local Own-Source Revenue (PAD) in regencies and cities in East Kalimantan Province. By evaluating these expenditures, this study seeks to determine their effectiveness in increasing local fiscal capacity and supporting sustainable economic growth.. Methodology/Approach: This study employs quantitative methods using panel data regression analysis with data collected from 2018 to 2023. This study applies E-Views software to conduct a regression analysis while performing classical assumption tests and model selection to determine the most appropriate regression model. Results/Findings: The findings indicate that Road infrastructure and education expenditures do not have a significant impact on PAD, whereas health expenditures show a marginal positive effect. The R-squared value of 0.4806 suggests that these variables explain 48% of the PAD variation, while the adjusted R-squared of 0.4206 indicates moderate explanatory power. Conclusion: The study concludes that while infrastructure spending is essential, health sector investments play a more immediate role in increasing PAD by improving workforce productivity. These findings suggest that local governments should prioritize strategic spending allocation in sectors with higher direct fiscal returns. Limitations: This study is limited to five years of data (2018-2023) and focuses solely on three expenditure categories without incorporating other factors such as industrial activity, tourism, and demographic shifts, which may also influence PAD. Contribution: This study provides empirical insights for local governments and policymakers on the effectiveness of infrastructure spending in enhancing local revenue.

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