microsoft word manuskrip ii fixed'.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 19 administrasi pengelolaan zakat dalam pemberdayaan umat 1ii sumantri 1uin sunan gunung djati bandung, indonesia; iisumantri73@gmail.com abstract even though the term zakat has been widely known by the people of indonesia with the largest muslim population in the world, awareness of paying zakat seems to be not optimal. this is suspected by the problem of the administrator and the management, namely that in practice there are two attitudes of the zakat payer himself. this study aims to analyze the administration of zakat management in empowering the people. in conducting this research, a qualitative approach was used with this type of descriptive research. the results of this study indicate that there are at least three ways to improve the professional administration of zakat management so that it can have an impact on empowering people more optimally. this research can be concluded that the actual economic weakness of the ummah lies not in the absence of potential, but the weakness in processing the economic potential towards being productive and also in processing the economic potential of the muslim community, not having no islamic institution, but the existing institutions have not yet been fully trusted. keywords: islamic administration, public policy, civic engagement, well-being, zakat. pendahuluan kendatipun istilah zakat telah dikenal luas oleh warga suatu negara maupun mancanegara sejak berabad-abad lalu, namun persoalan di sekitarnya sampai sekarang masih tetap aktual untuk dibahas. yang paling pokok dari persoalan itu adalah pengelola dan pengelolaannya. dengan adanya persoalan ini bukan berarti masalah kesadaran membayar zakat dengan serta-merta tidak patut dioptimalkan. sebab melalui bayaran saja, terlebih jika dihitung secara matematis, nampaknya umat islam tidak harus terperosok di lembah kemelaratan, jika zakat dari padanya mampu ditarik semuanya. apabila merujuk pada pusat data badan amil zakat nasional (baznas), ditengarai bahwa indonesia memiliki potensi zakat yang sangat besar, yaitu 217 triliun (arif, 2018). namun, nampaknya potensi zakat yang sangat besar tersebut masih jauh dari cukup, karena di tahun 2016 zakat yang berhasil dihimpun hanya bisa mencapai kurang dari 2% (baznas, 2016). jika saja sepertiganya saja potensi zakat itu dapat ditarik, sebenarnya umat islam khususnya di indonesia akan mampu membiayai sarana-sarana umum umat islam. atas dasar dugaan itulah patut dipersoalkan, bagaimana lembaga pengelola dan pengelolaannya yang sampai sekarang oleh banyak orang masih dipertanyakan atau belum mendapatkan kepercayaan secara penuh. akibatnya walaupun pemerintah telah membentuk baznas dibawah koordinasi pemerintah baik pusat maupun daerah yang sebenarnya merupakan langkah maju, namun dalam praktiknya terjadi dua sikap dari pembayar zakat itu sendiri, yaitu di satu sisi umat islam telah mengetahui bahwa dalam membayar zakat harus melalui lembaga yang ditunjuk baznas atau melalui baznas langsung. tetapi pada sisi lain banyak yang tidak berkenan melalui lembaga ini karena ada semacam keraguan dalam proses pendistribusiannya. pada faktanya, jika merujuk pada uu no. 23 tahun 2011 tentang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 20 pengelolaan zakat, maka belum diatur secara komprehensif mengenai standarisasi yang ideal dari proses pengumpulan, pengelolaan, dan pendistribusian zakat. walaupun sikap paradoks di atas cenderung berlebihan, tetapi seharusnya hal itu harus ditangkap sebagai suatu permasalahan yang mendorong tidak efektifnya pengelola dan pengelolaan zakat di tanah air. sejarah membuktikan di masa abu bakar para muzaki pernah mogok enggan menyerahkan zakat kepada lembaga bentukan khalifah, hanya lantaran ketidakpercayaan terhadap do’a amilin. pada sisi lain, ada harapan bahwa masalah ini harus diselesaikan lebih serius lagi, mengingat bagi umat islam zakat merupakan sumber dana pemberdayaan umat yang sangat strategis. dengan demikian, penelitian ini bertujuan untuk menganalisis konsep administrasi zakat dalam memberdayakan umat di indonesia. metode penelitian dalam melakukan penelitian ini, digunakan paradigma kualitatif yaitu dengan alur pemikiran induktif. hal ini mengandung arti bahwa penelitian ini bermaksud untuk memotret dan menginterpretasikan fenomena lapangan dengan melibatkan metode yang bisa dipertanggung jawabkan. penelitian ini juga bermaksud untuk mengeksplor lebih jauh tentang fenomena yang tidak dapat dikuantifikasikan atau dengan kata lain bersifat deskriptif atas objek yang memiliki karakteristik tertentu. jenis penelitian ini tergolong pada jenis studi literatur, yang berarti bahwa penelitian ini tidak melakukan penelitian lapangan namun hanya mendasarkan pada sejumlah literatur yang sifatnya lapangan maupun kepustakaan. oleh karenanya, sejumlah literatur dalam penelitian ini diperoleh dari skripsi, tesis, disertasi, artikel, jurnal, prosiding, dan lain sebagainya. hasil dan pembahasan konsep pemberdayaan zakat ketika berbicara zakat, sebagai salah satu solusi untuk menyelesaikan problem kemiskinan, maka pertanyaan yang sering muncul dalam benak pikiran kita, apakah kita bisa dan bagaimana caranya agar problem ini bisa diselesaikan dengan baik. untuk persoalan ini mungkin kita mengatakan bahwa tujuan umat islam adalah mengoptimalkan pengelolaan zakat. terdapat beberapa instrumen yang sangat penting dan harus dioptimalkan semaksimal mungkin dalam rangka menyelesaikan problem kemiskinan umat, yaitu peran lembaga pengelola zakat, profesionalisme lembaga pengelola zakat, dan peran pemerintah dan masyarakat. signifikasi zakat tidak boleh diberlakukan semata-mata sebagai rukun islam tetapi harus dilihat dalam hubungannya dengan efek sosial dan ekonomi, sebab muatan zakat adalah muatan sosial. tiga instrumen ini didasarkan atas fakta yang terjadi di lndonesia, bahwa masih banyak beberapa faktor yang menghambat, pertama eksistensi lembaga pengelola zakat sebelum kelahiran undang-undang no. 33 tahun 1999 tentang pengelolaan zakat, kedua profesionalisme lembaga pengelola zakat, ketiga mengenai kurangnya pendidikan mengenai zakat di masyarakat termasuk kurikulum mengenai zakat di lembaga pendidikan yang belum memenuhi standar kontemporer. ketiga peran strategis itu bisa diuraikan sebagai berikut, yaitu 1) pertama, dapat diperjelas mengenai bentuk serta kedudukan hukum lembaga yang bertanggung jawab mengenai pengumpulan zakat setelah lahirnya undang-undang maka jelas diketahui lembaga-lembaga tersebut adalah baznas (bersifat pemerintah) dan lazis, hal ini penting, karena jika tidak, maka lembaga-lembaga zakat tidak akan efektif dalam mengelola zakat, padahal masyarakat miskin sangat membutuhkan zakat, karena itu pemerintah wajib publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 21 memperjelas status undang-undang pengelolaan zakat agar dapat menjadi pedoman dan sandaran bagi pengelola zakat sehingga tidak dianggap melanggar hukum zakat sebab dalam perspektif legalitas hukum, zakat memang lebih baik dikelola oleh pemerintah atau negara sebagaimana dibuktikan pada masa nabi muhammad saw dan khulafa al-rasyiddin, artinya pemerintah harus bertanggung jawab dalam kesejahteraan masyarakat dan menjamin pelaksanaan keagamaan masyarakat. 2) kedua, melakukan restrukturisasi dan revitalisasi lembaga-lembaga pengelola zakat baik baznas maupun laz dengan cara memperbaiki kinerja dan manajemen yang lebih profesional sehingga mampu mendistribusikan dan mendayagunakan zakat sesuai dengan ketentuan agama. 3) ketiga, pemerintah harus gencar memberdayakan masyarakat melalui baznas sebagai sumber pengumpul dana masyarakat sehingga bazas bisa mengimplemetasikan kebijakan pendistribusiannya kepada masyarakat melalui lembagalembaga sosial keagamaan, agar kebutuhan mustahiq masyarakat dapat terakomodir dengan baik dan dapat lebih memberdayakan lembaga-lembaga tersebut. meminjam definisi anang arif susanto bahwa zakat adalah kebijakan alternatif anti kesenjangan dan anti kemiskinan dan proses pemberdayaannya harus terus dijalankan oleh berbagai pihak demi terciptanya masyarakat yang sejahtera. strategi pemberdayaan umat secara sederhana pemberdayaan umat dapat diartikan sebagai upaya membangkitkan potensi umat islam ke arah yang lebih baik dalam kehidupan sosial, politik dan ekonominya. zakat secara irnplementatif lebih erat berkaitan dengan pemberdayaan ekonomi. adalah bukan sekedar isu, tetapi merupakan kenyataan yang sulit dipungkiri bahwa selama ini ekonomi umat islam kurang menggembirakan, kalau tidak disebut memprihatinkan. adalah “aib sosial” yang perlu ditobatkan dengan membuat langkah-langkah strategis, ketika ada kenyataan bahwa umat islam sebagai penduduk mayoritas bangsa ini justru minoritas dalam kekuatan ekonominya, dan malah terpinggirkan. maka tak harus ditunda lagi tentang perlunya menggali “harta agama”. artinya harta bagi kekuatan umat islam yang digali berdasarkan perintah allah swt. maupun berdasarkan petunjuk rasullullah saw. “harta agama” yang paling dekat adalah harta yang digali dari zakat. sebagai kewajiban yang harus ditunaikan terutama bagi muslim yang telah memenuhi nishab. penggalian “harta agama” berupa zakat punya dua sisi yang menguntungkan. yang tentu berbeda dengan penggalian harta di luar “harta agama” dalam prespektif islam yang kadang merugikan salah satu pihak. pertama, zakat mempunyai keuntungan bagi mereka yang menunaikan (membayarnya) berupa kebersihan jiwa dan kebersihan bathin (q.s. 9: 103). di samping al-qur’an menyebutnya sebagai ibadah kedua setelah shalat (qs. 2: 43). kedua, allah menjamin akan mengantinya dan malah akan mensukseskan bisnis muzakki yang bersangkutan. sedangkan bagi mereka yang menerimanya pasti akan mendapat keuntungan dan merasa senang hati (qs. 9 :59) karena ia merasa mendapatkan pertolongan dari bahaya kelaparan dan kemelaratan berkepanjangan dan dalam kondisi ini akan terwujud keadilan sosial yang kita dambakan. lebih jauh, seperti pernah diungkapkan umar r.a: “apabila kamu memberikan zakat, maka berikanlah sehingga orang-orang yang menerimanya memproleh kecukupan”. kecukupan merupakan keuntungan maksimal bagi para penerima zakat, ditengah para pemberi zakat yang mungkin hidup dalam kemewahan. dengan demikian, zakat memang tidak mungkin untuk mendongkrak terwujudnya pemerataan perolehan harta yang bersifat sama jumlahnya. terlebih teori di luar islam yang dalam teorinya mewujudkan persamaan sama rata sama rasa, sebenarnya hanyalah merupakan mimpi belaka, dan malah menentang kenyataan sunnatullah. bukankah teori persamaan kaum publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 22 sosialis dan komunis pada akhirnya hanya ibarat khayalan panjang bahkan abadi. islam mengajarkan kepedulian dan keadilan dalam bermasyarakat dalam arti islam memberikan petunjuk bahwa ditengah ancaman kemiskinan sekalipun harus ada rasa adil, yakni diupayakan terpenuhinya kebutuhan fisik minimum di tengah kemewahan. islam mengajarkan, bahwa kemiskinan harus bisa diminimalisir, kalau tidak dihapuskan sama sekali; sebagai strategi bagi pemberdayaan ekonomi umat dan suatu bangsa pada umumnya. mengoptimalkan implementasi pemberdayaan umat melalui zakat keberadaan baznas di indonesia, sekali lagi merupakan langkah maju yang patut dipertahankan, sekaligus jangan lupa untuk ditingkatkan kualitasnya. peningkatan kualitas tersebut tampaknya jauh lebih penting dibanding dengan istilah mempertahankan, karena pada peningkatan mengandung makna perbaikan; baik pada struktur kelembagaannya maupun fungsi lembaga itu sendiri. dalam kaidah ushul fiqih disebutkan“dar ul mafasid aula min jalbil masholih dan al-muhafazhah 'ala al-qadim al-shalih wa al-akhdz bi al-jadid al-ashlah.” dua kaidah ushul fiqh ini mengandung makna bahwa jikalau ada dua hal yang saling berbenturan antara yang satu yaitu menghilangkan suatu kadaruratan dengan sesuatu yang membawa manfaat, maka terlebih dahulu memprioritaskan menghilangkan kedaruratan tersebut. terkecuali apabila kedaruratan tersebut lebih rendah dibandingkan manfaat yang akan diperoleh. nampaknya menjadi sulit untuk dihindari, bahwa selama ini baznas sering kali dikenai tuduhan yang kurang menyedapkan. seperti tugas baznas sebagai “amilin” oleh beberapa orang dipelesetkan menjadi “ambilin”, zakat menjadi “jaket”, fukara-masakin menjadi ”fukara masa kini” dan lain sebagainya. ungkapan yang tak menyedapkan seharusnya tak hanya dipahami bahwa ternyata ada beberapa orang yang tega melecehkan lembaga zakat, melecehkan para pengurus zakat dan penerima zakat. kurang lebih tuduhan semacam itu mungkin disebabkan dari adanya keinginan agar baznas lebih fungsional sebagaimana mestinya. namun, karena ketidaktahuan ke mana keinginan itu harus disampaikan, maka ia membuat sindiran-sindiran yang bersifat publik-ekspose. dibalik tuduhan itu ada kritik tersebunyi, bahwa selama ini pengelola dan pendistribusian zakat patut lebih diefektifkan dan diefisienkan. penyaluran zakat yang bersifat konsumtif, kurang transparan pendistribusiannya, dan pada umumnya kurang adanya pertanggung-jawaban publik (umat islam) atau pertanggungjawaban hasil dan penggunaannya diantara kebanyakan umat islam tidak mengetahuinya. ketidakjelasan dan ketidaktahuan akibat kurang adanya transparansi itulah yang berdampak terhadap tuduhan, kritikan, bahkan keraguan terhadap keberadaan baznas selama ini, yang pada gilirannya akan mengakibatkan malas dan enggan membayar zakat, dan atau para muzaki ingin menyalurkan sendiri. karena itulah, selain hal-hal diatas patut mendapatkan pembenahan, juga patut direnungkan secara mendalam akan kokohnya tekad para pengelola agar dana zakat itu lebih konsisten (istiqomah) digunakan sebesar-besarnya untuk kepentingan pemberdayaan umat islam. lalu bagaimana nasib dana zakat? mungkin persoalannya hanya "tidak terdengar" saja, padahal itu tetap digulirkan untuk kepentingan umat islam. dan kesadaran umat untuk berzakat sudah meningkat. hanya sejauhmana dana itu dapat dirasakan. inilah persoalan yang sangat unik dan sekaligus memerlukan upaya cerdik agar dana zakat dalam implementasi betul-betul dirasakan. dalam kerangka inilah beberapa hal patut dipertimbangkan untuk masa depan. pertama, perlu adanya reformasi lembaga zakat yang lebih profesional, proporsional, amanah, dan bertanggung jawab keumatan (rakyat) serta bersifat mandiri. bukan lembaga yang berbelit-belit, dan bukan lembaga yang para pengurusnya tidak dikenal oleh umat islam. secara konkrit, patut dipertimbangkan bahwa ormas islam layak diberi kepercayaan, mengingat baik publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 23 lembaganya (ormas islam) maupun para pengurusnya tentu dikenal luas. dengan demikian, kita berharap pengelola zakat baik secara kuantitas maupun secara kualitas akan meningkat. kedua, dalam era krisis ekonomi dan era pemberdayaan ekonomi kerakyatan, jelas para pengusaha kecil dan mereka yang ingin melakukan usaha kecil-kecilan memerlukan modal. dana zakat pun dapat dijadikan "dana bergulir" yang bersifat produktif (tidak konsumtif). seperti termaktub dalam berbagai kitab fiqih. di samping penyaluran dana zakat untuk "dana abadi" untuk kegiatan-kegiatan lembaga ke-islaman (ormas islam, lembaga-lembaga pendidikan sosial lainnya) yang sifatnya permanen. hal ini penting, agar lembaga-lembaga keislaman tidak tumbuh dalam kekuatan "tangan di bawah" terus menerus yang menghilangkan kemandiriannya. dengan adanya "dana abadi", lembaga ke-islaman akan mampu bersikap tanpa harus mengikuti irama kekuatan "tangan di atas" dalam segala halnya. ketiga, perlu dirumuskan "kekuatan politik" bagi pengumpulan dana zakat sebesarbesarnya. dalam arti zakat terkumpul tidak seperti sedekah biasanya yang bersifat "siapa suka" dan kapan "dia suka". mengapa pajak bisa dipungut dengan kekuatan politik dalam arti "dapat memaksa" sedangkan zakat tidak? abu bakar shiddik pernah menggunakan kekuatan politiknya untuk memaksa mereka yang enggan membayar zakat, padahal ia mampu membayarnya. di indonesia, diduga banyak orang yang mampu membayar zakat, namun enggan mengeluarkannya. di sini kekuatan politik harus bicara untuk menyadarkan mereka yang enggan membayar zakat. dengan cara ini kita dapat membayangkan bahwa bangsa indonesia sesungguhnya bisa membangun masyarakat yang mungkin dananya sangat besar dihasilkan dari zakat. dan jika zakat dalam pengambilannya dari orang mampu dengan kekuatan politik, niscaya kita tak menjadi kekuatan “tangan di bawah” melainkan “tangan di atas”. ada dua corak yang mempersepsikan zakat, pertama zakat dipandang sebagai institusi untuk mencapai keadilan sosial; sebagai mekanisme penekanan akumulasi modal pada kelompok kecil masyarakat. lalu pertanyaan kita adalah apakah porsi 2,5% sudah cukup adil atau sudah sesuai dengan spirit keadilan islam untuk mengentaskan persoalan kemiskinan umat? kedua, apakah zakat bisa dikatakan sebagai lembaga karitas, yang kaya harus memperhatikan yang tidak punya? namum perlu kita ingat bahwa dalam konteks pendistribusian kekayaan harus dilakukan secara adil dan merata sehingga harta itu tidak hanya bergerak dikalangan orang-orang kaya semata, melainkan bisa dirasakan oleh orang-orang yang lemah secara ekonomi. zakat memiliki fungsi sosial sebagai mekanisme mencapai keadilan sosial, karena fungsinya, porsi zakat sebesar 2,5% perlu dipertanyakan lagi dan didiskusikan kembali oleh kalangan ekonom islam, kita bisa mengambil contoh yang berkaitan dengan ini. apabila dalam satu wilayah, hampir seluruhnya penduduk hidup dibawah garis kemiskinan, apakah pengenaan zakat 2,5% kepada minoritas orang-orang kaya terasa tidak akan bisa memadai untuk menyelesaikan problem kemiskinan, maka solusi untuk menyelesaikan kemiskinan bisa dengan meningkatkan persentasi zakat yang awalnya 2,5% menjadi 10% atau 20% tapi persentasi ini bisa dilegalkan melalui peraturan pemerintah jika pemerintah bersungguhsungguh untuk membantu orang-orang miskin keluar dari jebakan kemiskinan, akan tetapi persentasi 10% atau 20% ini tidak ditujukan untuk semua penghasilan dari setiap profesi melainkan profesi yang memudahkan datangnya rizki. ketika amien rais dengan ijtihadnya menemukan ketentuan 20% untuk zakat profesi banyak orang mempertanyakan gagasannya dengan beberapa pertanyaan, dalilnya apa? bagaimana metode istinbatnya? lalu amien rais menjawab pendek: “saya bukan ahli fiqh” meminjam istilah emha ainun najib bahwa “diatas hukum formal ada moralitas, diatas moralitas ada cinta, diatas fiqh ada akhlak, diatas akhlak ada taqwa dan tawakkal. sebab publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 24 menurut kajian fiqh bahwa kita diperintahkan membayar zakat cukup 2,5%, tetapi kalangan orang tasawuf yang didalamnya terkandung makna cinta mungkin kita harus membayar zakat 100%, tentu saja pendapat emha ini ditolak mentah-mentah, karena tidak ada kaidah cinta dalam kajian ushul fiqh. simpulan pada akhir uraian ini izinkan saya membuat penegasan bahwa sebenarnya kelemahan ekonomi umat bukan terletak pada ketiadaan potensi, melainkan keringnya mengolah potensi ekonomi kearah yang produktif. juga dapat dikatakan bahwa dalam mengolah potensi ekonomi umat islam bukan tidak punya lembaga keeislaman, melainkan lembaga yang ada belum sepenuhnya diberikan kepercayaan. hal lainnya adalah umat islam bukan tidak mempunyai kekuatan politik, melainkan kekuatan politik yang ada belum mampu menekan dan mendongkrak kekayaan umat yang terbenam di perut orang-orang kikir. alangkah bangga dan kuatnya umat ini apabila "tiga rahasia" di atas terungkap dengan baik. dan pemerintah republik indonesia yang kita cintai ini akan merasa lebih puas apabila secara nyata potensi umat islam tergali dan termanfaatkan, khususnya bagi umat islam itu sendiri. sebab dalam posisi umat islam yang mayoritas, maka kemelaratan ekonomi umat islam akan menjadi salah satu tolok ukur ketidak mampuan kita sendiri, rakyat dan pemerintahnya. sebaliknya, kemajuan ekonomi umat islam akan menjadi tolok ukur keberhasilan pemerintah dan rakyatnya. karena itu, sudah barang tentu pemerintah akan mendukung dan mendorong atas kemauan umat islam agar zakat dikelola lebih profesional, proporsional, transparan, dan tepat guna. referensi abdurahman, m. (1997). islam transformatif. jakarta: pustaka firdaus. al-baqiy, a., fuad, m. (1981). al-faadz al-qur'an al-karim. daar al-fikr li at-thaba'ah wa an-nasr wa at-tauzii. al-jaziri, a.r. (1978). al-fiqhu ala mazahibi al-arba'ah. beirut: daar fikr. al-mubarakfury., syafiyyur-rahman. (2002). ar-rahiqul makhtum, bahtsun fi sirah nabawiyyah ala shahibiha afdhalish-shalati was-salam. edisi indonesia oleh kathur suwardi, sirah nabawiyyah. jakarta: pustaka al-kautsar. al-qasimi, m.j. (1978). mahsin at-tawil. beirut: dar fikr. arif, a. (2018). problematika zakat di indonesia. diperoleh dari kompasiana.com ; https://www.kompasiana.com/ahmadarif2118/5b0e4981caf7db4e145dd854/problemati ka-zakat-diindonesia#:~:text=menurut%20data%20pusat%20kajian%20strategis,adalah%20sebe sar%20rp%20217%20triliun.&text=padahal%20zakat%20merupakan%20suatu%20ke wajiban,orang%20yang%20telah%20mencapai%20nisabnya. ash-shiddieqy, t.m.h. (1993). pedoman zakat. semarang: pustaka rizki putra. badruzaman, a. (2009). dari teologi menuju aksi, membela yang lemah, mengempur kesenjangan. yogyakarta: pustaka pelajar. faris, m.a.q.a. (2003). kajian kritis pendayagunaan zakat. terj. agil husen al-munawwar. semarang: dina utama semarang. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 19-25 e-issn 2715-9256 ================================================================================== ii sumantri administrasi pengelolaan zakat dalam pemberdayaan umat 25 hafipuddin, d. (2003). dakwah aktual. jakarta: gema insani press. hikmat, h. (2004). strategi pemberdayaan masyarakat. bandung: humaniora utama press. idris, s. (1997). gerakan zakat dalam pemberdayaan ekonomi umat. jakarta: citra putra bangsa. mangkuto, i.j. (2004). zakat sebagai instrumen kebijakan fiskal. jakarta: republika. mughiyah, m. j. (1996). fiqh ja'fari. terj. abu zainab ab. jakarta: lentera hati. nawawi, i. (1994). al-majmu syarh al-muhazzab. beirut: daar fikr. qardhawi, y. (2001). fiqh zakat. beirut: muassah risalah. qudamah, i. (1992). al-mughni. beirut: daar kutub ilmiah. rahardjo, m.d. (2003). peran zakat dalam mengatasi sosial ekonomi. jakarta: republika. sasono, a., et al. (2002). solusi islam atas problematika umat. jakarta: gema insani press. susanto, a.a. (2003). zakat anti kesenjangan dan anti kemiskinan. yogyakarta: universitas gajah mada. zahra, m.a. (1995). zakat dalam perspektif sosial. terj. ali zamawi. pustaka firdaus. microsoft word artikel aris final.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 1 penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 1aris munandar, 2ateng mulyadi 1institut agama islam sukabumi, indonesia; risris.munandar89@gmail.com 2institut agama islam sukabumi, indonesia; tengmulyadi@gmail.com abstract the potential of zakat in indonesia is so great that it can become a financial solution to anticipate the problems of poverty and inequality in indonesia. likewise, the potential for zakat in the city of bandung, which according to the calculations of experts can reach 2 trillion rupiahs per year, is very large to be managed professionally, but when viewed from the amount of existing zakat receipts it is only limited to 4.8 billion per year. so thus, the lack of income from zakat funds reflects the growing expectations of the public for the transparency or transparency and accountability of the management of zakat funds in the presence of financial reports. therefore, the purpose of this study is to find out how much influence is given by financial accounting standards on the quality of financial reports at the national amil zakat agency in the city of bandung. the results of this study are that financial accounting standards significantly influence the quality of financial statements in the national amil zakat body. keywords: accountability, financial statements, the amil zakat agency, local government, good governance. pendahuluan secara historis zakat di indonesia mengalami perubahan pengelolaan yang pada mulanya hanya dikelola oleh masjid ataupun musala dengan kepanitiaan yang seadanya. akan tetapi setelah adanya regulasi yang mengaturnya, yaitu dengan adanya peraturan perundanganundangan tepatnya dengan adanya implemetasi uu no 38 tahun 1999, maka pengelolaan zakat di indonesia mengalami perubahan. perubahannya antara lain adalah dengan adanya badan amil zakat yang mengelola secara profesional dan modern. dengan adanya hal tersebut mendorong bertambahnya lembaga atau perorangan yang mendirikan lembaga zakat yang menggunakan nama ataupun label yang berbeda-beda. potensi zakat di indonesia yang begitu besar yang dapat menjadi solusi keuangan untuk mengantisipasi permasalahan kemiskinan dan ketimpangan di indonesia. potensi zakat yang ada di indonesia mencapai 233,8 triliun berdasarkan hasil outlook zakat yang dikeluarkan oleh puzkas baznas. dan berikut ini disajikan data mengenai potensi zakat yang ada di indonesia. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 2 tabel 1.1 potensi zakat di indonesia sumber: badan amil zakat nasional sampai pada akhir tahun 2015 banyak sekali organisasi zakat yang berskala besar maupun kecil yang berkecimpung dalam pengelolaan zakat. begitupun dengan jumlah masyarakat yang mengeluarakan zakatnya selalu bertambah setiap tahunnya. di kota bandung sendiri jumlah para pemberi zakat (muzakki) selalu bertambah setiap tahunnya untuk mengeluarakan zakatnya. berikut ini adalah jumlah muzaki baznas dikota bandung. tabel 1.2 data pemberi zakat di kota bandung no tahun total 1 2015 4450 2 2014 4456 3 2013 4847 4 2012 4042 sumber: badan amil zakat nasional kota bandung kemudian penulis sampaikan data mengenai jumlah dana zakat di badan amil zakat nasional kota bandung: tabel 1.3 total penerimaan data zakat di kota bandung no tahun total 1 2015 4.805.005.225 2 2014 4.461.732.975 3 2013 4.124.940.533 4 2012 3.996.344.195 sumber: badan amil zakat nasional kota bandung potensi zakat di kota bandung yang menurut perhitungan para ahli dapat mencapai 2 triliun rupiah setiap tahunnya apabila dikelola secara professional. namun apabila dilihat dari jumlah penerimaan zakat yang ada baru hanya sebatas 4,8 milyar pertahun. maka dengan demikian, minimnya pemasukan dana zakat ini mencerminkan semakin besarnya harapan masyarakat terhadap keterbukaan atau tranparansi dan pertanggung jawaban pengelolaan dana zakat dengan adanya laporan keuangan yang dibuat. karena pada prinsipnya laporan keuangan akan mencatat seluruh kegiatan di baznas dalam waktu per tahun. oleh karena itu, seluruh pihak yang berkepentingan atau para pemakai atau pengguna laporan keuangan tersebut dapat mengetahui kemanfaatan yang diambil sebagai no potensi zakat jumlah 1 zakat pertanian 19,79 triliun 2 zakat uang 58,76 triliun 3 zakat peternakan 9,51 triliun 4 zakat perusahaan 6,71 triliun 5 zakat uang 139,07 triliun total potensi zakat 233,8 triliun publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 3 pemberi dana zakat. selain itu upaya pelaporan keuangan antara lain untuk meminimalisir kemungkinan akan terjadinya penyimpangan dan ketidakakuratan. sehingga untuk meminimalisir hal tersebut para praktisi akuntansi membuat dan mengesahkan seperangkat standard dan prosedur yang dapat diterima oleh umum ataupun oleh khalayak. pedoman untuk penyusunan pelaporan keuangan sangat bergantung pada standar akuntansi keuangan, karena akan diterima oleh semua lapisan penggunannya. maka ada tiga landasan utama dalam standar akuntansi keuangan yang harus diperhatikan dalam penyusunan laporan keuangan yaitu, penilaian atau pengukuran, pembatasan definisi dan pengakuan. pengukuran atau penilaian artinya pencatatan semua kegiatan transaksi dengan jumlah dana yang ditentukan. pengukuran lebih berhubungan dengan masalah pencatatan semua kegiatan transaksi dengan jumlah dana yang ditentukan pada saat awal transaksi dilakukan. penilaian lebih berhubungan dengan masalah berapakah jumlah rupiah yang harus ditetapkan untuk tiap pos laporan pada tanggal laporan. kemudian, pembatasan definisi artinya memberikan batasan terhadap penamaan ataupun istilah-istilah yang digunakan dalam pelaporan keuangan agar meminimalisir kesalahan klasifikasi maupun meminimalisir kesalahan oleh para pengguna. terakhir pengakuan berhubungan dengan masalah apakah suatu transaksi dicatat atau tidak. prinsip akuntansi mengatur tentang pengakuan ini dengan memberikan beberapa kriteria pengakuan yaitu syarat-syarat apakah yang harus dipenuhi agar suatu transaksi dapat diakui. pengungkapan atau penyajian pengungkapan bersangkutan dengan masalah bagaimana suatu informasi keuangan disajikan dalam laporan keuangan. pengesahan mengenai standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) disahkan bertepatan pada bulan mei 2009. pihak yang mengesahkannnya adalah lembaga yang berweanangnya yaitu dewan standar akuntansi. yang dimana maksud dari standar akuntansi ini adalah untuk dipergunakan oleh entitas tanpa akuntablitas publik. entitas tanpa akuntabilitas publik sendiri adalah entitas yang tidak memiliki akuntabilitas publik signifikan dan menerbitkan laporan keuangan untuk tujuan umum (general purpose financial statement) bagi pengguna eksternal. adapaun manfaat dan tujuan dari pada sak etap adalah melakukan penyamarataan agar semua entitas dapat membuat laporan keungannya sesuai dengan kaidah yang berlaku; agar mendorong kemajuan setiap entitas agar berkembang, karena salah satu upaya untuk mengembangkan entitas adalah dengan cara meyakinkan pihak lain bahwa usaha yang dilakukannya dapat dipertanggungjawabkan; sebagai bentuk pertanggung jawaban dalam akuntansi adalah menyusun laporan keuangan sesuai dengan standar; dan memberikan suatu kemudahan untuk satuan usaha misalnya dalam penentuan suatu keputusan di masa yang akan datang. terdapat beberapa post yang harus disajikan untuk pelaporan keuangan entitas yang sesuai dengan sak etap. pertama, neraca dalam standar akuntansi keuangan entitas tanpa akuntabilitas publik hanya menyajikan mengenai harta atau aset, hutang atau kewajiban, dan modal atau ekuitas. dalam aset ataupun harta harus disajikan mana yang termasuk aset lancar dan asset tidak lancar, kemudian juga dalam kewajiban menyajikan mana yang termasuk kewajiban jangka pendek dan mana kewajiban jangka panjang. kedua, laporan laba rugi dalam standar akuntansi keuangan entitasa tanpa akuntabilitas publik menyajikan pendapatan dan beban yang pada kurun waktu satu periode tertentu. dalam laporan laba rugi ini pun hanya mencakup post-post tertentu seperti, penapatan, beban keuangan, beban pajak, laba rugi bersih, laba rugi dari investasi. ketiga, laporan perubahan ekuitas dalam standar akuntansi keuangan entitasa tanpa akuntabilitas publik mencakup seperti rugi atau laba untuk periode, pendapatan yang diakui langsung oleh modal. keempat, laporan arus kas dalam standar akuntansi keuangan entitasa publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 4 tanpa akuntabilitas publik yaitu untuk memberikan laporan arus kas untuk satu peroide tertentu. dan membedakannya sesuai dengan aktivitas-aktivitasnya (operasi, investasi dan pendanaan). kelima, catatan atas laporan keuangan dalam standar akuntansi keuangan entitas tanpa akuntabilitas publik merupakan informasi tambahan yang merangkum atas keseluruhan pelaporan keaungan. dalam rangka mempertanggungjawabkan pengelolaan keuangan dan sebagai sumber untuk pengambilan keputusan oleh semua pihak yang berkepentingan maka laporan keuangan harus disajikan menurut kaidah kaidah yang berlaku yaitu kaidah standar akuntansi keuangan. karena pada prinsipnya bahwa laporan keuangan merupakan suatu kegitan mengidentifikasi, mengukur, mencatat dari seluruh kegitan transaksi keuangan. agar dapat bermafaat maka laporan keuangan ketika disusun harus memenuhi prasyarat tertentu. pertama, relevan artinya harus dapat meramalkan di masa depan supaya ada timbal balik sehingga pengambilan keputusan yang akan diambil lebih baik. kedua, andal artinya seluruh data yang ada pada laporan keuangan semuanya dapat dipertanggungjawabkan. ketiga, dapat dibandingkan artinya setiap periode laporan keuangan disusun secara konsisten tidak berubah-ubah. keempat, dapat dipahami artinya setiap laporan keuangan bisa dipahami oleh para pihak yang berkepentingan dan dibuat sesuai dengan pemahaman para pengguna. suatu bentuk penyamarataan penyajian laporan keuangan yang keberlangsungannya sangat diperlukan antara lain adalah dengan adanya standar akuntansi keuangan. pada prinsipnya standar akuntansi keuangan menjadi pedoman dalam pemnyajian laporan keuangan. oleh karena itu standar akuntansi keuangan sangat penting sebagai upaya menyatukan bahasa dalam menganalisis laporan keuangan. dalam upaya memperkuat pernyataan tersebut bastian (2010) mengungkapkan bahwa penerapan standar akuntansi menjadi faktor penting dalam menghasilkan laporan keuangan yang berkualitas. dengan adanya standar ini, pihak manajemen selaku pengelola dana dan aktivitas perusahaan dapat mencatat, mengikhtisarkan, dan melaporkan seluruh hasil kegiatan operasional maupun finansial perusahaan secara baku dan transparan. laporan keuangan yang telah disusun manajemen berdasarkan standar akuntansi keuangan atau prinsip akuntansi yang berlaku umum ini merupakan salah satu bentuk ari pertanggung jawaban manajemen kepada investor selaku pemilik dana. ikatan akuntansi inonesia (iai) mengemukakan tujuan dari pada laporan keuangan. diantaranya adalah memberikan informasi keuangan, kinerja keuangan, dan laporan arus kas suatu entitas yang bermanfaat bagi penggunnaya sebagai upaya pengambilan keputusan ekonomi oleh siapapun, dalam posisi dapat meminta laporan keuangan secara khusus untuk memenuhi kebutuhan informasi tertentu. oleh karena itu, bentuk petanggung jawaban kepada pihak internal maupun eksternal yang dilakukan adalah dengan membuat laporan keuangan, bentuk pertanggung jawaban kepada internal antara lain adalah manajemen, ataupun lembaga yang lebih tinggi menaunginya. sedangkan pihak eksternal ataupun pihak luar antara lain adalah pihak pemerintah, maupun pihak lain yang memerlukan khususnya para masyarakat sebagai pembayar zakat. oleh karenanya laporan keuangan harus disusun secara baik agar terhindar dari multi interpretasi. karena untuk menilai suatu entitas laporan keuangan menjadi begitu penting. dan juga laporan keuangan yang baik akan dapat diinterpretasikan oleh para penggunanya yang memiliki kepentingan. sebagaimna menurut nordiawan (2008) bahwa laporan keuangan yang baik harus disusun berdasarkan kaidah-kaidah akuntansi yang berlaku. sementara bastian (2010) mengatakan bahwa penerapan standar akuntansi menjadi hal penting dalam menghasilkan laporan keuangan yang baik dan berkualitas. pada kenyataan di lapangan lembaga-lembaga zakat dalam penyusunan laporan keuangannya masih belum menggunakan standar akuntansi. dalam artian laporan keuangan yang dibuat belum memenuhi pada standar akuntansi keuangan yang dibutuhkan. maka atas dasar uraian masalah diatas, penulis menduga publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 5 bahwa kualitas laporan keuangan dapat tercapai ketika standar akuntansi yang dilakukan sesuai atau yang berlaku sesuai dengan kebutuhan masyarakat atau khaayak umum. dengan demikian penelitian ini bertujuan untuk menganalisis penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung. metode penelitian metode penelitian yang dilakukan pada penelitian ini adalah dengan menggunakan dengan pendekatan kuantitatif dan tipe penelitian deskriptif. hal ini ditujukan untuk memperoleh dan memahami hubungan secara signifikan antara variabel yang diteliti agar menghasilkan kesimpulan yang jelas. sedangkan tipe penelitian deskriptif dimaksudkan sebagai upaya untuk mendeskripsikan ataupun menjelaskan data yang dikumpulkan sebagaimana adanya, tanpa adanya membuat kesimpulan yang berlaku secara keseluruhan atau secara umum. sedangkan metode kuantitatif merupakan metode yang digunakan peneliti yang bersumber pada filsafat yang digunakan untuk meneliti pada populasi dan sampel. pengumpulan data pada penelitian ini dengan menggunakan instrument penelitian. kemudian selanjutnya analisis data yang dilakukan bersifat kuantitatif atau statistik karena untuk menguji hipotesis yang telah ditentukan (sugiono 2013). hasil dan pembahasan a. uji normalitas langkah pengujian ini adalah sebagai langkah pengujian hipotesis yang akan dilakukan kedepannya. karena jika data yang disajikan berdistribusi normal maka langkah pengujian statistic yang digunakan dengan satatistik parametris. namun apabila data yang disajikan tidak berdistribusi normal maka langkah pengujian statisknya dengan menggunakan uji statistic nonparametris. tabel 1.4 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 6 maka dengan hasil perhitungan diatas menghasilkan nilai signifikansi p-value = 0,647 sehingga p-value > 𝛼. maka dengan nilai tersebut dapat diputuskan bahwa sampel berasal dari populasi yang berdistribusi normal. b. uji linieritas kemudian dalam uji linearitas ini adalah untuk mengetahui apakah variabel-variabel tersebut mempunyai hubungan yang linier atau tidak. kemudian juga uji lineritas ini adalah salah satu syarat yang harus ditempuh untuk melakukan uji korelasi dan regresi. tabel 1.5 tabel 1.4 maka dengan hasil analisis menggunakan spss diatas menghasilkan nilai signifikansi variabel x-y dengan p-value = 0,532 sehingga p-value > 𝛼. maka dengan nilai tersebut dapat putuskan bahwa antara variabel x dengan y mempunyai hubungan yang linier. c. uji korelasi parsial selanjutnya melakukan pengujian dengan menggunakan uji korelasi parsial dengan menggunakan spss versi 23. dengan menghasilkan nilai berikut ini: tabel 1.6 maka dengan hasil perhitungan diatas menghasilkan nilai sebesar 0,810 hasil ini dapat diasumsikan bahwa kedua variabel tersebut memiliki nilai positif dengan kategori rendah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 7 d. uji regresi linear sederhana selajutnya uji variabel yang dilakukan adalah dengan melakukan uji regresi. adapun hasil uji regresi menghasilkan data model summary dan coefficients sebagai berikut: tabel 1.7 maka dengan hasil perhitungan diatas beasarnya pengaruh yang diberikan oleh variable x terhadap y adalah sebesar 0.843. dan besarnya nilai koefisien determinasi variabel x terhadap y adalah 71,0%. sedangkan 29% ditentukan oleh variable yang lain (koefisien non determinasi). kemudian, melakukan pengujian dengan uji signifikansi hipotesis dengan rumusan hipotesis sebagai berikut: jika nilai sig. > 0,05, maka h0 diterima dan ha ditolak. jika nilai sig. < 0,05, maka ha diterima dan h0 ditolak tabel 1.8 maka dengan hasil perhitungan diatas menghasilkan nilai sig. sebesar 0,000. dengan pengertian bahwa adanya pengaruh signifikan antara standar akuntansi keuangan entitas tanpa akuntabilitas publik dengan kualitas laporan keuangan. dengan kata lain, apabila implementasi standar akuntansi keuangan entitas tanpa akuntabilitas publik meningkat maka laporan keuangan juga akan semakin meningkat. begitupun sebaliknya peningkatan dan penurunan kualitas laporan keuangan akan dipengaruhi oleh standar akuntansi keuangan yang dijalankan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 8 simpulan berdasarkan analisis data yang peneliti lakukan, kemudian didapat uji korelasi parsial antara variabel standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan adalah sebesar 0.810 dengan pengertian bahwa diantara dua variabel tersebut memiliki hubungan positif dengan tingkat keeratan sangat kuat. kemudian berdasarkan atas penghitungan dengan menggunakan analisis regresi didapatkan signifikansi sebesar 0,000. setelah melakukan analisis perbandingan nilai signifikansi penerimaan, maka h0 ditolak dan ha diterima. maka dengan hasil tersebut dapat diartikan bahwa terdapat pengaruh antara standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan. atau dengan kata lain bahwa standar akuntansi keuangan entitas tanpa akuntabilitas publik berpengaruh secara positif dan signifikan terhadap kualitas laporan keuangan. referensi antoni, e. et al. (2014). pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah (survey pada pemerintah kabijpaten di seluruh jawa barat). profita volume 6. no. 1 april 2014. bodnar, g. h., hopwood, w.s. diterjemahkan oleh amir abadi yusuf dan andi m. tambunan, 2008. sistem informasi akuntansi. jakarta: salemba empat. gujarati, n. (2007). dasar-dasar ekonometrika. jakarta: erlangga. farahmita, a., amugrahani., hendrawan, t. (2006). pengantar akuntansi. jakarta: salemba empat. bastian, i, (2010), akuntansi sektor publik. jakarta: erlangga. ferdawati, et al. (2015). model akuntabilitas organisasi non-profit pada masjid, jurnal riset dan aplikasi: akuntansi dan manajemen (jraam), vol 1, no. 1, maret, pp. 29-41 ikatan akuntan indonesia. (2009). standar akuntansi keuangan entitas tanpa akuntabilitas publik. jakarta: dsak iai. ikatan akuntansi keuangan. (2007). standar akuntansi keuangan. jakarta: dsak iai. imam, a. (2013). pengaruh penerapan standar kuntansi keuangan entitas tanpa akuntabilitas pubik terhadap kualitas laporan keuangan. (studi kasus pada bpr di kota bandung). kadir. (2016). statistika terapan. jakarta: pt raja grapino. krimiaji. (2010). sisitem informasi akuntansi. yogyakrta: ykpn. lubis, d. et al. (2014). faktor-faktor yang mempengaruhi muzaki dalam memilih organisasi pengelola zakat, iqtishoda jurnal ekonomi islam republika, republika kamis, 24 april 2014. kurniawan, a. et al. (2013). meningkatkan kualitas laporan keuangan koperasi melalui penerapan sistem akuntansi dan kompetensi star – study & accounting reseach | vol x, no. 3 – 2013 mahmudi. (2007). akuntansi sektor publik. yogyakrta: uii pers. mulyadi. (2013), ssistem akuntansi, jakarta: salemba empat. nainggolan. (2007). cara memahami akuntansi. jakarta: ppm. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 1-9 e-issn 2715-9256 ================================================================================== aris munandar & ateng mulyadi penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik terhadap kualitas laporan keuangan di badan amil zakat nasional kota bandung 9 nordiawan d, dkk. (2007), akuntansi pemerintaahan, jakarta: salemba empat. rudianto. (2009). pengantar akuntansi keuangan. jakarta: salemba empat. peraturan pemerintah no 24 tahun 2005 tentang standar akuntansi pemerintahan. bandung: fokus media. akdon., ridwan. (2013). rumus dan data statistika. bandung: alfabeta. romney, m.b., steinbart, p.j. (2014). sistem informasi akuntansi: accounting information systems (edisi 13), prentice hall. sugiyono. (2008), metode penelitian kuantitatif dan rd. bandung: alfa beta. salehi, m. et al. (2010). competitive advantages and strategic information systems.internationa1 journal of business and management. vol. 5, no. 7; july silviana. (2013). hubungan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah. proceeding call for papers dan seminar nasional fakultas ekonomi uns, 30-31 mei 2013. (silviana_unbara@yahoo.co.id). sudjana. (2013), metode statistika. bandung: tarsito. zaki, b. (2010), intermediate accounting. yogyakarta: bpfe. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 381 implementation of islamic sharia law in social life 1ii sumantri 1 uin sunan gunung djati bandung, indonesia, iisumantri73@gmail.com received: february 08, 2023; in revised: may 27, 2023; accepted: july 28, 2023 abstract implementing islamic shari'ah in people's lives is not an easy thing. however, a serious effort is needed because, in the implementation process, there will be obstacles, both from internal muslims themselves and external muslims. the author of this paper uses the literature review method, which is a series of activities related to the method of collecting library data, reading, recording, and processing materials that are appropriate for the theme of the discussion and can be taken from library sources, either in the form of books, articles, journals, manuscripts. publications and so on, where these sources contain theories relevant to the discussion. in this article, it can be concluded that the importance of obtaining correct information about islamic sharia law and how it can lead to positive attitudes and actions. in addition, this article also discusses the challenges in implementing islamic sharia law in social life. keywords: islamic sharia implementation; islamic sharia law; social life introduction every human being in life and his life has values and norms which will regulate aspects of his life so that his life is orderly and orderly, in this case, including muslims. muslims have what is called islamic shari'ah, in which values and norms of life must be implemented in social life so that society is orderly and orderly. implementation process, there will be obstacles, both from internal muslims themselves and external muslims. relationship with internal muslims, namely the extent to which muslims obtain correct information about islamic shari'ah. correct information about islamic shari'ah will lead to "belief." beliefs held by individuals will lead to "attitudes." the owned attitude will lead to "intention," finally, the intention will lead to "action." actions will generate two possible feedbacks, namely strengthening beliefs and attitudes. the series of relationships can be seen in the picture below. information belief attitude intention action implementing islamic shari'ah in people's lives is not easy concerning the externality of muslims, one of the things that cannot be denied is that in today's society, several legal systems apply. judging from age, the oldest legal system is customary law, followed by islamic and western law. each legal system's style and characteristics grow and develop in society. because of that, the legal system in indonesia is called plural. in the condition of a pluralistic society, of publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 382 course, many laws apply in this country that contradicts or are not under the needs and souls of most indonesian people (hutagalung, 1985: 4). therefore, to carry out islamic shari'ah in human life, serious efforts are needed, both related to the development of individual muslims themselves as actors and disseminators of information on shari'ah islam; relating to the renewal of islamic shari'ah (fiqh law) as much as possible following the needs of society; as well as the condition and situation of the community as a ground for implementing islamic shari'ah. method the author of this paper uses the literature review method, which is a series of activities related to the method of collecting library data, reading, recording, and processing materials that are appropriate to the theme of the discussion and can be taken from library sources, either in the form of books, articles, journals, manuscripts. publications and so on, where these sources contain theories relevant to the discussion. result and discussion shari'ah as social values and norms etymologically, shari'ah (shari'ah) comes from the word sana'a, which means to drink water, the source/place of discharge of water for drinking, method or way (manzur, 1999). this understanding is then connoted as a straight path that must be passed by every muslim in order to get happiness in the world, and the hereafter (azizy, 2002). muhammad 'ali al-says defines shari'a as the law of sarah regarding human actions resulting from detailed arguments, namely the quran and sunnah (sayis, 1970). thus shari'ah, in this sense, is a revelation, both in the sense of al-wahy al-mallu (quran) as well as in the sense of al-wahy gay al-mallu (sunnah) (jamil, 2002). terminologically, there are several opinions in defining shari'ah; among them, manna alqattan understands it as "all god's provisions that are prescribed for his servants, both concerning faith, worship, morality and muamalah" (qattan, 1989: 14). meanwhile, according to mahmud saltut, with the meaning "the laws outlined by god or the basic laws outlined by god so that humans can guide them in their relationships with god, their relationships with fellow humans, and their relationships with nature and life" (saltut, 1997). fathurrahman explained the definition of shari'ah mentioned above as the basics of islamic law that are general and can be used as human guidelines in the following relationships: 1. the relationship between humans and god is by carrying out their religious obligations such as: praying, zakat, and others. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 383 2. human relations with fellow muslims, which can be done by exchanging affection between one another and mutual help, special laws for forming a family. these relationships are then regulated in marriage, inheritance, and muamalah laws. 3. relationships among human beings by helping each other create progress in life in general and world peace regulated in fiqh vinyasa, including fiqh gestures and daily (jamil, 2002: 2). judging from the shari'ah mentioned above, shari'ah contains social values and norms. it is a value because shari'ah contains normative standards for behavior, both in personal and social relationships (garna, 1996). value is a concept, namely a mental formation that is formulated from human behavior so that it becomes several assumptions that are essential, good, and need to be respected accordingly. values are a combination of all cultural elements considered good or bad in society; because of that, society encourages and requires its citizens to live up to and practice the values considered ideal. social values are beliefs about good and evil, right and wrong, and what should be there and what should not be. the values that exist and develop in islamic society, apart from originating from their culture, are also sourced from shari'ah sources. as a norm, because sarah is a guideline for behavior that comes from values, the code of conduct is based on abstract concepts about what is good and what is terrible and what should be and should not be. norms are a concrete form of values; the guide contains a necessity, ability, and prohibition. sociologically, social norms grow from social processes, the result of social life. individuals are born in a society and are socialized to accept the rules of the pre-existing society. therefore, durkheim stated that social norms are outside the individual, limiting and controlling their behavior. the main element of a norm is social pressure on members of society to carry out these norms. if rules are not enforced by social pressure, they are not considered social norms. social pressure shows that the norm is a social norm (graham, 1977: 94). social norms contain expectations and standards of behavior so that people can behave according to social norms. in people's lives, social deviation often occurs, social norms are not used as standards of behavior, expectations are not achieved, and people behave not per social norms. to avoid this happening, social control is needed in social life. social control can be interpreted as a system that educates, invites, and even forces community members to behave according to social norms. taneko explained that from its nature, social control is preventive, namely an attempt to prevent behavior that deviates from social norms and is repressive, namely restoring harmony that has been disrupted due to behavior that deviates from social norms (taneko, t.th: 70). there are two kinds of social control, viz: 1. formal social control, the government or agencies carry out formal social control with a permanent position and uses a fixed procedure. in supervision, written regulations are used; and 2. informal social control, in severe cases, the community does informal social control carried out by force, violence, or punishment. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 384 implementation of islamic sharia islamic shari'ah which contains the values and norms of individual and community life, must be developed and implemented in people's lives. teaching, including islamic shari'ah, will have no meaning and will not bring about a life improvement, as meant by the shari'ah of islamic values and norms, namely: hifz al-din, hifz al-nafs, hifz al-aql, hifz al-nasl, and hifz al-mal, if it is not implemented in people's lives. values and norms originating from islamic shari'ah, and an understanding of islamic shari'ah values and norms, need to be developed through ijtihad and outreach efforts in society. as yusuf qardawi explained, efforts to ijtihad must continue to be carried out by muslims because the times have demanded renewal in religious thought by reinterpreting islamic teachings to be relevant to the current context. this is because the thoughts offered by classical muslim scholars often cannot provide appropriate solutions to contemporary problems (dahlan, 2001: 1449). concerning the implementation of islamic shari'ah in social life, it is also necessary to have social control, both formal and informal, so that there are no behavioral deviations from social values and norms originating from islamic shari'ah, especially for individuals or community groups. who claims to be a muslim? if the two things mentioned above (social control) do not exist and do not function properly, then the expectations expected in social values and norms originating from islamic shari'ah will not materialize in the behavior of people's lives; in fact, both will likely disappear. formal social control can be carried out to control the implementation of islamic shari'ah in people's lives if the institutions that function to carry out the control are islamic institutions, and informal social control can also control the implementation of islamic shari'ah in the life of society, if society as a component that must carry out social control, is an islamic society, namely a collection of individuals who are bound by order of values and norms originating from islamic shari'ah, and each individual is committed to values and norms islamic shari'a. islam views humans as originating from oneself (qs.4: 1), then developing into ethnic groups (qs.49: 13). from individuals (individuals), a small community (family) is built, and from this small community, a large community is then formed, which is bound by a common language, country, brotherhood of the same religion. kaelany explained that according to islam, society is a means to carry out islamic teachings concerning shared life. society must be the basis of the framework of worldly life for the unity and cooperation of the people toward the existence of human growth that embodies equality and justice. community development must start with individuals; each must take care of himself and improve their quality of life so that living in society is beneficial and does not harm others. according to islam, human quality is seen from the benefits for other humans. it is with this view of the status and function of the individual that islam provides him with a complete moral code. this complete moral code is based on religious norms, such as piety; surrender; truth; justice; affection; and so forth. the role of an individual who develops does not mean having to think of oneself as a "special class." attitudes and creative traits that emerge from individuals must be self-beneficial and provide motivation to those who are less developed. thus, tolerance publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 385 and democracy emerge in social life. in this case, the role of the family as the smallest unit of society is vital in fostering individuals (qs.3: 13-19 and qs.66: 6). individuals who are well nurtured, based on religious values and norms, will give birth to an ideal society, namely a society described by the qur'an as "mardatillah society (baldat tayyibat wa rabb gafur" (qs.34: 15). according to kaelany, in order to achieve this ideal society, a series of patterns with tendencies and dimensions must be compiled, including: 1. the people are one, living in harmony side by side (qs. 2: 213 and qs. 49: 13). with this attitude, a sense of tolerance will grow between people; 2. pious people. taqwaan, as the main characteristic of islamic society, has three fundamental rules: faith in allah, love for allah, and fear of allah (kaelany, 1992: 15). the qur'an it is explained the characteristics of the mardhatillah community, among others: 1. one people; one people (qs.2: 213); 2. consists of various ethnic groups (qs.49: 13); 3. the noblest is the most pious (qs.49: l3); 4. uphold deliberation in various matters (qs.3: l59 and (qs.42: 38); 5. upholding justice (qs.5: 8; qs.6: 152; qs.19: 90); 6. growth of unity and pluralism (qs. 3: 103; qs. 8: 63; qs. 48: 29); 7. there is leadership that is authoritative and obedient to allah (qs. 4: 59); and 8. do not insult each other among fellow members (qs.16: 11). in addition to this, the obligations and rights of members are also fulfilled, such as: 1. learning and teaching and getting education (qs.16: 75; qs.39: 9; qs.58: 11); 2. getting a job according to his expertise (qs. 17: 84); 3. get security protection, both soul, physical and property (qs.5: 32, 38; qs.2: 179). amar ma'ruf nahi munkar (qs.3: 104): 4. faith and piety (qs. 7: 96). thinking of the need for coaching individuals. this is the forerunner to forming an islamic society, in line with asymawi's thinking. asymawi explained that the formation of a religious community that is faithful, pious, and has compassionate and compassionate characters is the first point that must be considered in efforts to implement islamic sharia. islamic sharia can only be applied after the foundation of the community's faith is solid and social life requires islamic law. this opinion is based on a hadith narrated by siti 'aisah: "in fact, the first verse that was revealed spoke of heaven and hell, until after the human heart remained with its islam, then the law of halal and haram was revealed. if what was revealed at the beginning were verses such as "do not drink liquor," surely they would have stated, "we will not leave it forever" (asqalani, 1996: 242). moreover, if the first thing that comes down is the command "do not commit adultery," they will also say, "we will not leave it forever." based on the understanding of the hadith above. before islamic law is implemented, it is the foundation of faith that must first be nurtured and the islamic society that must first be built. if islamic shari'ah is applied before faith and islamic society are not formed. the law will only be carried out as a formality, valid without inspiration and sincerity in carrying it out. islamic law is publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 386 derived based on the reasons behind it. sometimes it functions as a solution to a problem; sometimes, it acts as an answer to a question (asmawi, 1999: 23). so islamic shari'ah law can only be applied after a society that is already strong in faith and ready to accept islamic law is formed, namely an islamic society. besides that, islamic shari'ah always maintains local customs, does not break with the past, and even respects some rules, customs, and habits that have become the basis of the law of society. as an example of the law of cutting hands, before it was stated in the koran, it had already been implemented by the jahiliyyah community during the time of al-walid bin al-mugirah. then the quran applies it, too, considering that the people at that time were mostly nomadic tribes, where prison was not a solution. the punishment of cutting off the hands became a medium to differentiate between thieves and not thieves, as well as a medium to deter the perpetrators. likewise with the pilgrimage, which has become the shari'ah of the ignorant people, then it is shari'ah approved by the quran by changing the essence of what it worships, namely god, not worshiping idols in the kaaba, as worshiped by the ignorant people. with this fact, asymawi argues that "the best application of islamic shari'ah is the interconnection between shari'ah and society and revision of some of its laws as well" (asmawi, 1999: 26). model of islamic society in the life of muslims, there is already a model of islamic society, built by the prophet muhammad, called civil society (civil society). before the formation of civil society, the prophet muhammad, after being appointed as an apostle, spent 13 years in mecca and served as a messenger of revelation, which he preached individually. for three years, the prophet muhammad spread religion limited to his close friends and relatives. it was only after entering 613 ad that he began to appear in public (hart, 1983: 28). the prophet's da'wah material at that time was only related to matters of faith. the preaching of the prophet muhammad saw in mecca experienced hefty challenges from unbelievers, so very few people believed at that time. most groups that claim to believe are made up of the weak (data), and a few are made up of the elite. after the apostle appeared in public preaching about faith, the pressures and challenges from disbelievers began to be felt by groups who had declared their faith. groups of people who believe are persecuted, oppressed, and some are even killed because they defend their faith. however, despite the severity of the persecution by the infidel against those who have declared their faith, no one has retracted their faith. they are willing to be tortured, persecuted, and even killed by infidels rather than have to renounce their faith. the more intense the tortures of the disbelievers against the prophet muhammad and his people, then out of fear for his safety and that of his people, in 622 ad, the prophet muhammad, and his followers migrated from mecca to medina. this migration event was a significant turning point in the life of the prophet. in mecca, it was difficult for him to get a small number of followers, and in medina, his followers increased so that in a short time, he could gain influence, making him an absolute power holder (hart, 1983: 28). after the prophet migrated to medina, his role was not only limited to delivering revelations but also as a community leader and head of state. therefore, in his function as allah's messenger, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 387 he did not only preach to individuals but to people. the goal achieved is to form a state society and to achieve this goal, the following steps are taken: 1. establishing a mosque as a center for da'wah activities and a center for cultural development; 2. brotherhood of fellow muslims (ansar and muhajirin) based on religious ties without any difference in degree either because of blood or because of ethnicity; and 3. building a state society that is supported by all residents of medina and its surroundings regardless of their ancestry and religion (hilmy, 1999: 24-25). the prophet muhammad saw built a state-owned society in medina based on a common consensus of all the people of medina and its surroundings, as outlined in the "medina charter." the medina charter shows the character of a pluralistic society in terms of heredity, religion, and culture. it includes muslim arabs, jews, and non-muslim arabs. the medina charter is established based on the principle: 1. freedom of religion; 2. equation; 3. togetherness; 4. justice; 5. peace and justice; and 6. deliberation (hilmy, 1999: 24-25). conclusion islamic shari'ah is a social value and norm that regulates human relations with god, human relations with fellow human beings, and human relations with the natural surroundings. islamic shari'ah, as a value, has normative standards for behavior in personal or social relationships. islamic shari'ah as a social norm contains expectations so society can behave by these norms. this hope must be realized in social life. if it is not implemented, islamic shari'ah will have no meaning and will not improve social life. islamic shari'ah can be realized well in social life, one of which must be forming an islamic society. namely, religious people who are faithful and pious and have compassionate and compassionate characters. this is by the words of the prophet, narrated by 'aisyah, that before islamic shari'ah is implemented, it is the foundation of faith that must first be fostered; in this way, islamic society will be built, and islamic shari'ah will be easy to implement in social life.. references asqalani, lbnu hajar al-. 199. fath al-bari. kairo: dar abu hayyan. atmawi, m. sa’id a1-. 1999. jawhar al-islam. kairo: madbuli. azizy, a. qadri. 2002. ekletesisme hukum nasional. yogyakarta: gama media. dahlan, abdul aziz. (ed), 2001. ensiklopedi hukum islam. jakarta: ichtiar baru van hoeve. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 381-388 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri implementation of islamic sharia law in social life 388 gama, judistira k. ilmu-ilmu sosial, dasar, konsep, posisi. bandung: pascasarjana unpad. graham, kinloch c. 1977. sociological theory its development and major paradigms. new york: mcgraw hill book company. hart, michel h. 1983. seratus tokoh yang paling berpengaruh dalam sejarah. jakarta: pustaka jaya. hilmy, irfan. 1999. masyarakat madani, suatu ikhtiar dalam menyongsong milenium baru. ciamis: pip darussalam. hutagalung, mura p. 1985. hukum islam dalam era pembangunan. jakarta: ind. hill co. ibnu manzur. 1999. lisan al-‘arab, bayrut: dar al-ihya al-turas al-‘arabi. jamil, faturahman. pembidangan llmu-ilmu syari’ah. jakarta: uin jakarta. kaelany hd. 1992. islam dan aspek-aspek kemasyarakatan. jakarta: bumi aksara. qathan, manna’ al-. t.th. al-tasri’ wa al-fiqh fi al-islam. tt.: muassasat al-risalat. saltut, mahmud. 1997. al-islam ‘aqidat wa al-syari’at. kairo: dar al-suruq. sayis, muhammad ali al-. 1970. nas’at al-fiqh al-ijtihad wa tatawwuruh. kairo: silsilat buhus al-lslamiyyat. soleman, taneko. b. 1993. struktur dan proses sosial, suatu pengantar sosiologi pembangunan. jakarta: raja gratinda persada. microsoft word manuskrip 4.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 317 policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 1muhamad yusuf 1universitas muhammadiyah palang karaya, indonesia; m.yusuf@umpr.ac.id received: january 12, 2023; in revised: may 24, 2023; accepted: july 19, 2023 abstract the importance of ownership of administrative documents for indonesian citizens is something that all elements of society know. however, this information is very difficult to pass on to some citizens. public services appear in various forms. the research aims to determine the application of public service innovations in the department of occupation and civil registration of the city of palangka raya. with the presence of public services through the innovation program carried out, it is expected to increase access to the ktp recording. this type of research uses literature study techniques. because information relevant to the subject or problem being studied is collected by the researchers during the data collection process, this information can be obtained in research reports, journals, scientific papers, theses and dissertations, regulations, encyclopedias, and written sources that are well printed and in the form of electronic data by describing the forms of application of public service innovations of persami in the department of occupation and civil register of the city of palangka raya. the results of the research described the application of public service innovation in the form of persami, which showed positive results in the e-ktp recording on the civil registry service office of palangka raya city. keywords: public policy, public service, local government, service innovation, identity card. introduction public services are seen and offer a variety of services. the existence of services is necessary to meet the needs of society, such as public administration, in a good way. the creation of a citizenship identity through occupation administration services makes it one of the services that impose responsibility for building and serving the community. law number 24 of 2013 on occupation administration has changed the regulatory framework for the operation of occupation administration services into law number 23 of 2006. various services related to the ownership of the personal data of citizens from the moment of birth to death are provided by the administrative services of the population. creation and arrangement in the publication of documents and population data through population registration, civil recording, management of administrative information of the population, as well as the dissemination of its results to public services and the development of other sectors, are all complex service activities that fall under the umbrella of occupation administration. (suganda et al., 2013). public services are activities, or a series of related activities, carried out to offer goods, services, or administrative services to all citizens and residents by law no. 25 of 2009. as a public service, maintain standards of professionalism and ethics such as accountability, justice, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 318 efficiency, effectiveness, and justice for all societies that receive services. (krishardianto et al., 2012). the number of citizens who are not properly managed by the government cannot be reduced by legislation. therefore, governments should take action to work towards more advanced and accessible services for the public. dwidowidjoto believes that public institutions have a significant influence on how well services are provided. (setiawan, 2020). the quality of the services offered increases with the performance of the organization. therefore, innovation is necessary to support the survival and excellence of public services to the community. various federal or local government entities are expected to stop innovating in services by the ministry of state and bureaucratic reform regulation no. 9 of 2015 on public service innovation (pratama et al., n.d.). the aim of this research is to know the public service innovation of the persami program (recording ktp-el saturday and sunday) as a service step launched to facilitate the e-ktp recording process. according to andersson and karlsson (2006), in the study, regional innovation systems in small and medium-sized regions, sustainable product and process innovation is a prerequisite for sustainable growth in countries and regions. how innovation is created. therefore, how a successful innovation process can be stimulated is an important question. the innovation aims to revitalize public administration, making it more proactive, efficient, accountable, and service-oriented. performance, in its most basic form, is the act of doing work. performance is the quality and quantity of output produced by a person or group in a particular activity. (wasistiono et al., 2002). performance is a representation of the extent to which an activity or program has been implemented to achieve the goals, visions, and missions of an organization. (bisri & asmoro, 2019). from some of the above opinions, it can be concluded that performance refers to the ability of a person or group to perform tasks or engage in activities for the benefit of the mission, goals, and objectives of the organization. the concept of good governance developed as a result of public dissatisfaction with the government in its role as an organizer of public affairs. government performance is measured by public services using bureaucratic performance. all actors in the aspect of good governance agree that improving the provision of public services is essential and serves as its primary driving force. siti maryam (2016) submitted in his article entitled mewujudkan good governance through public service explains that public service reform can promote ethical governance practices in indonesia because there are three main reasons. that is, governments, the general public, and the business community all value improved performance of public services. the three pillars of government interact very closely in the field of public service. third, public services make it easier and more practical to change the values that have long distinguished good governance practices. studies on innovation have shown that the innovation process is more complex than that because it combines many other factors, especially in the public sector. it’s not as easy to translate it through innovation. this is in line with the proposal by munksgaard et al. (2012) in the journal open innovation in public-private partnerships. "successful innovation is the creation and implementation of new processes, products, services, and methods of delicatessen that result in significant improvements in operational efficiency, effectiveness, or quality. successful innovation is the creation and implementation of new processes, products, services, and methods of service that are the result of development in terms of efficiency, effectiveness, or quality of results. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 319 what is stated by munksgaard, this proves that innovation has evolved far from an early perspective that limited innovation to products, services, and processes. miles, 2009, put forward the types of innovation in the public sector, which include: 1) product innovation, 2) service process innovation, 3) service delivery model innovation, and 4) 5 innovation systems innovation in the system innovation can be labeled in the following ways: 1. incremental innovation—radical innovation (showing the level of innovation; in the industry, most of the innovation can be considered an incremental improvement of an existing product, process, or service). top-down innovation—bottom-up innovation (indicating who has initiated the process leading to behavioral change, "top" meaning management or higher hierarchical organization or institution, or "bottom" meaning "workers on the factory floor", in this case, public officials, pns, and middle-level policymakers), 3). innovation driven by needs and efficiency-driven innovation (indicates whether an innovation process has been initiated to solve a problem or to make existing products, services, or procedures more efficient). the following requirements for innovation are stated in the general guidelines on innovation in public administration (anggara, 2014): 1. changes that occur 2. it has benefits. 3. the proposed solution 4. continued 5. it can be changed, and 6. it is compatible with later, the innovation was incorporated into the government’s plan to improve the caliber of indonesian public services. the commitment of the indonesian government has prompted various sectors to implement changes in the public bureaucracy. methods this type of research uses literature-based research techniques. because information relevant to the subject or problem being studied is collected by researchers during the data collection process, this information can be obtained in research reports, journals, scientific papers, theses and dissertations, regulations, encyclopedias, and other written sources, both printed and in the form of electronic data. data collected from literary studies can also be used as a reference in this study because studies using it can compare previous research with more recent research. the research implementation of the innovative civil registry service office system is persami (recordings e-ktp saturday sunday), a study conducted in the area of the city of palangka raya. this public service innovation has benefits for the government and society, especially in terms of improving public services there. the presence of persami innovation can reduce the number of difficulties in e-ktp recording as well as minimize the online trial there. theoretical studies and other references related to developing values, cultures, and norms in the social environment under investigation are relevant to library studies, according to sugiyono (2013: 291). zed (2008) claims in milya et al., 2020, that library research searches are used for more than just the purposes mentioned above to collect research data. this means that library research limits its activity only to resources in the library collection, ignoring the need for field research while also gathering information through library studies. according to zed (2008) (milya et al., 2020), conducting library research involves four steps: arranging the necessary supplies and tools; making records or bibliographies; planning time; and reading and recording research materials. the use of unstructured data in this research requires the use of content analysis as one of the data analysis methodologies. the term "content analysis" refers to the study of written material, such as newspapers, books, book chapters, newspaper titles, essays, interview transcripts, articles, historical documents, or recorded voice communication transcriptions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 320 results and discussion the electronic people's signature card, better known as e-ktp, is well known by the general public. e-ktp is managed by the districts, civil service, and civil registration. every citizen of indonesia must have an e-ktp to be known as an indonesian citizen. the birth certificate indicates the civil relationship between the owner of the certificate and his parents; if there is no certificate of his birth, the death certificate shows the civil bond between the owner and heir. according to law no. since 2006, all indonesian citizens who are 17 years old or older, or who are under the age of 17 but have been married, must have a residence card (ktp). the city of palangka raya has reached 159.501 people, from the number of people who are obliged to have e-ktp, from a total of 167.290 people. before accepting e-ktp as an identity, the community, of course, goes through the process of civil registration and filing in the district or the department of occupation and civil registration. e-ktp registration by law number 23 of 2013 on the administration of work as part of the territory of the state of indonesia the formation of a governmental apparatus that performs or organizes e-ktp data recording activities and socializes the installation of e-ktp records in all cities and villages, as well as settlements in the city of palangka raya, is the first step in the implementation of the system. these efforts are quite successful, which may be due to the desire of citizens to accept the invitation for socialization. this is by the law no. 23 of 2013 on the administration of the occupation established in article 7 paragraph (1) letter d, which states that the local government or the city is obliged to regulate the administrative affairs of the occupation, which are handled by the governor or the mayor appointed with authority to cover the construction and socialization of the maintenance of the administration. local or municipal governments are obliged and should be responsible for carrying out administrative work where the mayor and mayor are authorized to regulate the registration of data on the electronic people's sign card, or e-ktp. the authority to maintain the e-ktp record is based on article 17 paragraph (1), which is: coordination of administrative maintenance; the establishment of an executive body that has tasks and functions in the field of occupation administration; technical arrangements for the maintenance of administrative positions by the provisions of the regulations of the law; construction and socialization of the maintenance of occupation administration; implementation of public service activities in the field of public administration; assignment to the village to manage some of the administrative affairs of the population based on assistance tasks; presentation of local or city population data based on population data that has been consolidated and cleared by ministries responsible for domestic government affairs; and coordination of surveillance over the maintenance of occupation administration innovation in public service aims to solve problems in society through original creative ideas to benefit society directly and indirectly. as a step in accelerating the registration of ektp for the community, the department of occupation and civil registration of the city of palangka raya implemented an innovative public service innovation program through persami (e-ktp on saturday and sunday). this service is also a means to the desired goal, namely to speed up the registration process of e-ktp by the work plan of the city of palangka raya. the public responds positively to the city’s innovation program, which immediately demonstrates the ability of public organizations to carry out their mission, vision, and goals in terms of meeting the community’s requirements for access to services. promote the performance of the organization publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 321 by obtaining positive responses from the community, which can serve as motivation to continue to provide better services and continue to deliver value benefits, as with the implementation of innovative programs that address societal problems over a sufficiently long time. according to george edward iii’s theory of policy implementation, (widodo, 2010), policy implementation is a key activity because, no matter how beautiful the policy is, if its implementation isn’t well planned and organized, the desired outcomes of public policy will not be achieved. on the other hand, if the policy is poorly structured, even careful planning and preparation for its implementation will not reach its goal. according to edward, four elements, including communication, resources, elimination, and bureaucratic structure, affect the success or failure of policy implementation. these four elements must be present at the same time and work together. furthermore, according to grindle (1980), policy implementation involves more than just turning political decisions into administratively ordered practices. it also involves deciding who benefits from the policy and managing conflicts of interest. the theory and model developed by van meter and van horn are often referred to as a model of the policy implementation process, which in his theory stems from the argument that differences in implementation will be influenced by the nature of the wisdom to be implemented. (wahab, 2008). a model of the policy implementation process refers to the theories and models created by van meter and van horn, which, in their theory, are based on the claim that variation in implementation will be influenced by the nature of the wisdom to be implemented. (wahab, 2008). they then provide methods to link policy concerns with implementation as well as the theoretical framework that puts policy on work performance. (performance). change, control, and compliance are important ideas in implementation procedures. after that, van meter and van horn (1975) attempted to create the following policy typology which is the amount expected from each change and to what extent do the parties involved in the implementation process agree on the objectives. the argument put forward in this section is that this aspect of wisdom will have an impact on the implementation process because most implementations will be successful when the desired changes are simple and support for the goals is strong, especially among those who will actually implement the program. according to van meter and van horn (1975), policies should set specific norms and goals for policymakers. basically, policy performance is an assessment of how well a particular goal is achieved. performance is the level of achievement or the degree of accomplishment. according to the van meter and van horn model (1975), there are six variables that can increase the clarity of implementation performance policies, among them: (1) standards and policy objectives; (2) organization-based communication and measurement of activity; (3) organizational communication characteristics; (4) social, economic, and political conditions; (5) resources; and (6) executive attitudes or characteristics. implementation of the persami program aims to facilitate the difficulties of people who have difficulty recording the people's sign card (ktp) during working hours as well as increase citizens' awareness of the value of each society that is obliged to have its own administrative as a result of the implementation of this initiative, citizens can now access a number of services through the head of rt, making it easier for them to do so without visiting sub-district or the regional office. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 322 the successful implementation test, according to the theory of ripley and franklin, has three aspects. first, the level of compliance of the bureaucracy with the bureaucracy above it, persami, was prompted by civil registry service office palangka raya, who directly ordered the bureaucracy below it, sub-district, to immediately socialize with the president of rt to immediately realize the purpose of the persami program. second, there is a smooth routine and no problem; for 3 years of the activities of persami, there has been no problem that cannot be solved. so far, citizens have been able to access sufficient services through the website, and the presentation of services has also increased. third, thus, the desire is to make it easy for those who desire to do so. so that citizens have been helped and felt easy when managing the people's signature card. at the stage of implementation of this persami program, the citizens of the city of palangka raya can be aware of the importance of the management of the people's sign card. with the increasing awareness of this, the persami program is assessed as effective and able to create facilities for the people who want to make the ktp. quotes by mr. r. successful innovation is the creation and implementation of new processes, products, services, and methods of service that are the result of real development in terms of efficiency or quality of results. conclusion innovation is a method to produce a change effectively and efficiently by having valueadded benefits in its implementation. through the persami program, the service gives the community satisfaction so that it will feel close to the service of e-ktp recording during working hours. sensitive service and responsiveness to public response will increase public satisfaction with public service performance. the persami program can also tackle exposure quickly, leading to public response. thus, the process of creating self-ownership data can be implemented and continuously awakened, then developed through a better service improvement program. implementation of the persami policy (recording ktp-el saturday) through the innovation program by civil registry service office in the city of palangka raya has been monitored very smoothly, and until now the persami program is still running. references andersson, m., charlie, k. (2006). regional innovation systems in small and medium-sized regions. advances in spatial science. anggara, s. (2014). kebijakan publik. bandung: cv. pustaka setia. bisri, m.h., bramantyo , t.a. (2019). “etika pelayanan publik di indonesia.” journal of governance innovation. edward iii, g. c. (1980). implementing public policy. congressional quarterly press. grindle, m. s. (1980). politics and policy implementation in the third world. new jersey: princeton university press. krishardianto, b., d. th, and a. subarno. (2012). kinerja pelayanan dinas kependudukan dan pencatatan sipil kepada masyarakat. jurnal pendidikan administrasi perkantoran universitas sebelas maret. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 317-323 e-issn 2715-9256 =========================================================================== muhamad yusuf policy implementation of the electronic identity card recording on saturday and sunday through the innovation program by civil registry service office of palangka raya city 323 lubis, k., gani, a., & martua, j. (2019). studi tentang pelayanan perekaman data e-ktp berdasarkan uu. no. 24 tahun 2013 di kantor dinas kependudukan dan catatan sipil kab. batubara. jurnal pionir, 5(4). miles, i. (2009). innovation in services. in the oxford handbook of innovation. milya sari, a. (2020). penelitian kepustakaan (library research) dalam penelitian pendidikan ipa. natural science: jurnal penelitian bidang ipa dan pendidikan ipa, 41-53. munksgaard, kb, mr evald, clarke, and løwe nielsen. 2012. “open innovation in publicprivate partnerships?” ledelse & erhvervsøkonom. neneng, s.m. (2016). mewujudkan good governance melalui pelayanan publik.” jurnal ilmu politik dan komunikasivi. pratama, a. p. (2022). efektivitas program gerakan indonesia sadar administrasi (gisa) dalam kepemilikan dokumen kependudukan di kota dumai (doctoral dissertation, institut pemerintahan dalam negeri). ripley, rendal b., grace, a. f. (1986). policy implementation and bureaucracy, second edition, the dorsey press, chicago-illionis. setiawan, h., ikhsanditya, f. (2020). gerakan masyarakat tertib administrasi kependudukan melalui inovasi pelayanan lukadesi (keluarga berduka desa siaga) di kabupaten sleman di yogyakarta. nakhoda: jurnal ilmu pemerintahan, 19(1), 38-55. solichin, a.w. (2008). analisis kebijaksanaan, dari formulasi ke. implementasi kebijaksanaan negara, edisi kedua. jakarta: pt. bumi aksara. suganda, r., sutrisno, e., wardana, i.w. (2013). eksternalitas industri batu bata terhadap sosial ekonomi di kecamatan tenayan raya. journal of chemical information and modeling53(9):89–99. sugiyono. (2013). metode penelitian penelitian kuantitatif kualitatif dan r&d. bandung: cv alfabeta. van meter, d., van horn, c. e. (1975). the policy implementation process. sage publication: beverly hill. wasistiono, s., indrayani, e., pitono, a. (2002). teori dan panduan praktis data science dan big data quality. widodo, j. (2010). analisis kebijakan publik. malang: bayumedia. zed, m. (2008). metode penelitian kepustakaan. yayasan pustaka obor indonesia. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 54 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat 1chaereyranba sholeh 1administrasi publik fakultas ilmu sosial dan ilmu politik universitas padjajaran; reyranba@gmail.com abstract this study has purpose to determine how the effect regional original income to direct expenditures in west bandung regency for the period 2008-2017. this study uses the theory from siregar (2015: 31) with method uses an associative type with a quantitative approach. this reseach useing secondary data with data collection techniques are literature studies (documentation) and field studies (observation). the population and sample of the study are the west bandung regency regional budget realization report 2008-2017. statistical testing uses multiple regression analysis it where to determine how much influence the pad component has on direct spending with a significance level of α = 0.05 using the t-test with spss 20 program. significant value for the influence of independent variables regional tax, regional retribution, separated regional wealth management results and other legitimate pad which is regional original income simultaneously to direct expenditures of 0,000 <0.05 and calculated f value of 68,983> f table of 4, 53. so that can be concluded of the independent variable namely regional original income simultaneously influences the dependent variable of direct shopping in west bandung regency. the results is calculation of the determination coefficient and correlation coefficient that the effect of regional original income on direct spending is 98.2% with a correlation level of 0.982 which means it belongs to the category of very strong relationships. and the remaining 1.8% are influenced cause other variables not explained by the researcher. keywords: regional income, direct spending, regional financial management agency. pendahuluan siregar (2015:31) mengemukakan bahwa pendapatan asli daerah ialah sebuah penghasilan yang diperoleh suatu pemerintahan di setiap daerah yang berasal dari aset-aset wilayahnya sendiri yang kemudian dipungut menurut aturan hukum yang berlaku. pendapatan asli daerah mencakup beberapa hal seperti hasil pengelolaan kekayaan daerah, pajak daerah, retribusi daerah, dan lain-lainya. salah satu unsur dari pendapatan asli daerah tersebut ialah pajak daerah. sari (2013:34) menjelaskan bahwa pajak ini merupakan suatu pemindahan modal atau asset dari unsur masyarakat untuk negara dalam bentuk kas yang diperuntukkan untuk mengelola dan mengatur beban belanja rutin, dan surplusnya digunakan untuk public saving (simpanan yang diperoleh hasil dari pajak yang dikurangi bersama dengan pengeluaran pemerintah) yang merupakan sumber utama untuk membiayai investasi publik. rahman (2005) menyebutkan bahwa terdapat beberapa pendapatan asli daerah lain yang absah seperti retribusi, jasa giro hasil penjualan aset daerah, serta penerimaan daerah di luar pajak. aset tetap yang dapat dijual pemerintah daerah meliputi penjualan tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi dan jaringan, serta penjualan aset tetap yang lainnya. penerimaan jasa giro merupakan pendapatan yang diterima dari bank karena pemerintah daerah memiliki giro di bank tersebut. penerimaan jasa giro meliputi penerimaan mailto:reyranba@gmail.com publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 55 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat atas jasa giro kas daerah, jasa giro bendahara, dan jasa giro cadangan. sedangkan pendapatan bunga meliputi pendapatan dari bunga deposito dan bunga dana bergulir. siregar (2015:31) mengelompokkan belanja daerah menjadi belanja tidak langsung dan belanja langsung. pertama, yang dimaksud dengan belanja tidak langsung yakni dimana anggarannya tidak secara langsung bersentuhan pada program atau kegiatan. hal ini diantaranya terbagi menjadi belanja bantuan sosial, belanja bagi hasil, bantuan keuangan belanja hibah, belanja pegawai, belanja tak terduga, belanja bunga, dan belanja subsidi. kedua, yang dimaksud dengan belanja langsung adalah pengeluaran yang anggaranya berkaitan langsung atas pelaksanaan suatu program dan atau suatu kegiatan, diantaranya yaitu program kegiatan dan belanja barang/jasa, pegawai, dan modal. laporan hasil pemeriksaan (lhp) tahun 2018 yang dirancang oleh badan pemeriksaan keuangan (bpk) menyebutkan bahwa kabupaten bandung barat belum merincikan atau belum mendukung rincian dana sebesar rp. 23,63 miliar yang digunakan untuk belanja barang dan jasa. seharusnya kabupaten bandung barat melaporkan dana sebesar rp. 29,95 miliar yang digunakan untuk belanja pemeliharaan. bpk tidak memperoleh data dan informasi pada satuan kerja yang terkait, padahal pemerintah kabupaten bandung barat secara administrasi sudah memiliki kebijakan dalam hal pencatatan, penyajian dan laporan belanja, tetapi hal ini masih belum diimplementasikan dengan baik. begitupun pada belanja modal aset tetap lainnya tahun anggaran 2017, dana sebesar rp. 4,95 miliar digunakan untuk pengadaan barang dan jasa. pada kenyataannya pengadaan tersebut tidak dilaksanakan sesuai uu pengadaan barang dan jasa. sehingga bpk tidak bisa mendapatkan bukti pemeriksaan yang cukup akurat. tentang dampak dari pengadaan barang serta jasa yang tidak linear dengan ketentuan. hal tersebut diduga dari pengelolaan keuangan daerah yang belum optimal dalam pelaksanaannya. berikut data belanja langsung di kabupaten bandung barat. tabel 1.1 belanja langsung tahun anggaran 2008-2017 kabupaten bandung barat no tahun target realisasi 1. 2008 rp. 608.100.328.675,00 rp. 513.347.815.307,00 2. 2009 rp. 812.571.781.772,00 rp. 706.989.698.466,00 3. 2010 rp. 1.041.024.419.749,00 rp. 877.367.598.918,00 4. 2011 rp. 1.305.031.367.489,00 rp. 1.107.347.623.991,00 5. 2012 rp. 1.455.240.692.400,29 rp. 1.356.898.369.942,00 6. 2013 rp. 1.575.239.052.141,75 rp. 1.452.828.585.771,05 7. 2014 rp. 1.818.350.641.513,00 rp. 1.642.812.927.572,41 8. 2015 rp. 2.083.281.913.546,00 rp. 1.818.238.189.540,00 9. 2016 rp. 2.136.130.284.731,00 rp. 1.938.237.673.095,82 10. 2017 rp. 2.306.274.522.060,00 rp. 2.091.504.106.885,27 sumber: lhp kabupaten bandung barat: data di olah peneliti publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 56 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat belanja langsung kabupaten bandung barat seperti terlihat pada tabel 1.1 perkembangannya selalu meningkat. realisasi belanja langsung kabupaten bandung barat meningkat di tahun 2012 yaitu sebesar 93,24% tetapi pada tahun 2014 -2015 mengalami penurunan dari 90,35% menjadi 87,28%. hal tersebut diduga pendapatan asli daerah di kabupaten bandung barat masih rendah serta masih bergantung terhadap bantuan pemerintah pusat. oleh karenanya, peneliti terdorong untuk melakukan penelitian dengan tujuan untuk menganalisis dampak pendapatan asli daerah terhadap belanja langsung di badan pengelolaan keuangan daerah kabupaten bandung barat. metode penelitian metode asosiatif digunakan dalam penelitian dengan melalui pendekatan kuantitatif. dimana data dalam penelitian termasuk pada data primer yang diperoleh melalui pengamatan serta pencatatan di bpkd kabupaten bandung barat dan data dalam penelitian berjenis sekunder yang berupa laporan pada periode 2008-2017 dari realisasi anggran pendapatan dan belanja daerah di kabupaten bandung barat. dalam penelitian ini keseluruhan populasinya yakni laporan periode 2008-2017 dari realisasi anggaran pendapatan serta belanja daerah di kabupaten bandung barat periode dengan teknik sampel non probability sampling. yang pada pengumpulan datanya menggunakan sudi pustaka dan studi lapangan (observasi, dokumentasi). penelitian menggunakan alat analisis regresi linier berganda yang ditujukan dalam memahami pengaruh pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah dengan bantuan olah data melalui software spss. hasil dan pembahasan berikut hasil uji normalitas yang tercermin dalam grafik p-p plot menggunakan spss 20. gambar 3.1 probability plot untuk uji normalitas sumber: hasil output spss 20 hasilnya terlihat data yang ada telah memenuhi syarat standard dari probability plot. berikut merupakan hasil uji normalitas dengan menggunakan kolmogorov-smirnov yang tercermin dalam tabel: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 57 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat tabel 3.1 uji normalitas data menggunakan kolmogorov-smirnov one-sample kolmogorov-smirnov test pajak daerah retribusi daerah hasil pengelolaan daerah lain-lain pad unstandardized residual n mean normal parametersa,b std. deviation most extreme absolute differences positive negative kolmogorov-smirnov z asymp. sig. (2-tailed) 10 2.8016 1.4502 6 .112 .112 -.100 .353 1.000 10 3.2010 .53073 .183 .183 -.164 .577 .893 10 1.9559 2.72326 .477 .477 -.323 1.508 .021 10 2.7748 1.76400 .299 .299 -.179 .947 .331 10 0e-7 .08658964 .253 .149 -.253 .800 .543 sumber: hasil output spss versi 20. tabel 3.2 hasil uji multikoliniarits coefficientsa model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std. error beta toleranc e vif (constant) pajak daerah 1 retribusi daerah hasil pengelolaan daerah lain-lain pad 1.120 .374 2.992 .030 .397 .078 .886 5.102 .004 .118 8.472 .354 .158 .289 2.237 .075 .213 4.701 .001 .017 .002 .032 .976 .673 1.486 -.066 .050 -.180 -1.321 .244 .192 5.210 a. belanja langsung dalam tabel diatas, nilai signifikansi 0.543 yang menunjukkan nilai > 0,05 maka h0 ditolak artinya data residual distribusinya normal. berikut hasil uji multikoliniaiaritas dimana masing-masing nilai tolerance variabel independen > 0.10. sementara nilai perhitungan variabel independen < 10. artinya tidak terjadi multikolinearitas pada data tersebut. hasil uji autokorelasi yang dilakukan peneliti menghasilkan data sebagai berikut: tabel 3.3 model summaryb model r r square adjusted r square std. error of the estimate durbin watson 1 .991a .982 .968 .11617 1.502 a. belanja langsung publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 58 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat hasil uji autokorelasi nilai durbin watson dalam tabel diata sebesar 1.502, pembanding menggunakan nilai signifikan 5%. jumlah sampel yang digunakan sebanyak 10. karena nilai dwberada di antara dl sampai dengan du (dl 0.3760 < dw 1.502 < du 2.4137) maka hal tersebut menunjukkan tidak ada kesimpulan. hasil uji heteroskedastisitas yang dilakukan peneliti terdapat data sebagai berikut: gambar 3.2 hasil uji heteroskedastisitas terlihat dalam data diatas jika data menyebar pada garis nol dan tanpa membentuk pola tertentu. maka data tersebut dapat dikatakan bebas heteroskedastisitas atau data homogen (homokedastisitas). 1. perkembangan pendapatan asli daerah di kabupaten bandung barat periode 2008 2017 berikut data pad di kabupaten bandung barat: tabel 3.4 pendapatan asli daerah tahun anggaran 2008-2017 kabupaten bandung barat no. tahun target realisasi 1. 2008 rp. 29.656.248.550,00 rp. 33.617.474.326,00 2. 2009 rp. 36.511.537.438,00 rp. 39.964.363.945,00 3. 2010 rp. 43.047.575.305,00 rp. 51.362.353.753,00 4. 2011 rp. 79.017.129.779,00 rp. 94.606.169.067,00 5. 2012 rp. 113.213.153.861,00 rp. 136.241.257.300,00 6. 2013 rp. 176.874.685.841,00 rp. 187.170.467.143,05 7. 2014 rp. 245.795.835.592,00 rp. 248.697.185.722,70 8. 2015 rp. 284.203.549.356,00 rp. 314.621.268.982,71 9. 2016 rp. 342.227.266.893,00 rp. 376.220.675.006,00 10. 2017 rp. 523.102.522.332,00 rp. 609.916.387.808,09 sumber: lhp kabupaten bandung barat: data sudah di olah peneliti publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 59 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat berdasarkan tabel diatas, lebih diperjelas oleh gambar berikut. gambar 3.3 grafik perkembangan pendapatan asli daerah kabupaten bandung barat periode 2008-2017 125 pendapatan asli daerah 120 115 110 105 pad 100 95 90 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 berdasarkan tabel dan grafik diatas dapat diperhatikan bahwa pendapatan asli daerah di pemerintah kabupaten bandung barat mengalami kenaikan yang fluktuatif setiap tahunnya. tahun 2012 yaitu sebesar 120,34 % sedang pada tahun 2013 terjadi penurunan secara signifikan yaitu menjadi 105,82% bahkan pada tahun 2014 pendapatan asli daerahnya sebesar 101,18% pada tahun 2016 juga mengalami penurunan dari 110,70% menjadi 109,93%. 2. perkembangan belanja langsung tahun 2008-2017 kabupaten bandung barat setiap tahunnya belanja langsung yang dilakuikan terus meningkat. akan tetapi relisasi mengenai perkembangannya belum terealisasikan dengan baik. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 60 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat tabel 3.5 belanja langsung tahun anggaran 2008-2017 kabupaten bandung barat no tahun target realisasi 1. 2008 rp. 608.100.328.675,00 rp. 513.347.815.307,00 2. 2009 rp. 812.571.781.772,00 rp. 706.989.698.466,00 3. 2010 rp. 1.041.024.419.749,00 rp. 877.367.598.918,00 4. 2011 rp. 1.305.031.367.489,00 rp. 1.107.347.623.991,00 5. 2012 rp. 1.455.240.692.400,29 rp. 1.356.898.369.942,00 6. 2013 rp. 1.575.239.052.141,75 rp. 1.452.828.585.771,05 7. 2014 rp. 1.818.350.641.513,00 rp. 1.642.812.927.572,41 8. 2015 rp. 2.083.281.913.546,00 rp. 1.818.238.189.540,00 9. 2016 rp. 2.136.130.284.731,00 rp. 1.938.237.673.095,82 10. 2017 rp. 2.306.274.522.060,00 rp. 2.091.504.106.885,27 sumber: lhp kabupaten bandung barat: data sudah di olah peneliti belanja langsung di kabupaten bandung barat sudah baik meskipun belum terealisasi 100% dan perkembangannya yang fluktuatif. untuk lebih memberikan gambarannya, maka data tabel 4.5 diatas disajikan kedalam grafik berikut ini: gambar 3.4 grafik perkembangan dari 2008-2017 belanja langsung kabupaten bandung barat belanja langsung 95 90 85 belanja langsung 80 75 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 pada grafik di atas terlihat bahwa belanja langsung pemerintah kabupaten bandung barat meningkat pada setiap periodenya. tahun 2013 belanja langsung menurun dari 93,24% menjadi 92,23 % , pada tahun 2014 dari 92,23% menjadi 90,35% dan pada tahun 2015 mengalami penurunan lagi menjadi 87,28%. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 61 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat 3. pengaruh pad kepada belanja langsung di kabupaten bandung barat data perkembangan pad dan belanja langsung kabupaten bandung barat dapat dilihat sebagai berikut: tabel 3.6 laporan realisasi apbd tahun anggaran 2008-2017 kabupaten bandung barat tahun pendapatan asli daerah belanja langsung 2008 33.617.474.326,00 513.347.815.307,00 2009 39.964.363.945,00 706.989.698.466,00 2010 51.362.353.753,00 877.367.598.918,00 2011 94.606.169.067,00 1.107.347.623.991,00 2012 136.241.257.300,00 1.356.898.369.942,00 2013 187.170.467.143,05 1.452.828.585.771,05 2014 248.697.185.722,70 1.642.812.927.572,41 2015 314.621.268.982,71 1.818.238.189.540,00 2016 376.220.675.006,00 1.938.237.673.095,82 2017 609.916.387.808,09 2.091.504.106.885,27 berikut statistik deskriptif pad kabupaten bandung tahun 2008-2017 variabel dalam penelitian ini. tabel 3.7 statistic deskriptif variabel pendapatan asli daerah 2008-2017 dan belanja langsung pada 2008-2017 di kabupaten bandung barat descriptive statistics n rang min max sum mean std. deviation statistic statistic statistic statistic statistic statistic std. error statistic pajak daerah retribusi daerah hasil pengelola an daerah lain-lain pad belanja langsung valid n (listwise) 10 10 10 10 10 10 4.58 1.40 7.72 5.65 1.92 .39 2.55 .71 1.16 2.07 4.97 3.95 8.43 6.81 4.00 28.02 32.01 19.56 27.75 31.81 2.8016 3.2010 1.9559 2.7748 3.1813 .45861 .16783 .86117 .55783 .20525 1.45026 .53073 2.72326 1.76400 .64906 publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 62 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat berikut hasil uji analisis regresi linear berganda pada pengujian hipotesis: tabel 3.8 hasil uji regresi linear berganda model unstandardized coefficients standard coefficient t sig. b std. error beta tabel 3.9 hasil uji parsial coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) pajak daerah 1 retribusi daerah hasil pengelolaan daerah lain-lain pad 1.120 .374 2.992 .030 .397 .078 .886 5.102 .004 .354 .158 .289 2.237 .075 .001 .017 .002 .032 .976 -.066 .050 -.180 -1.321 .244 a. dependent variable: belanja langsung (constant) pajak daerah redistribusi daerah haasil pengelolaan daerah pad lain-lain yang sah 1.120 .397 .354 .001 -.006 .374 .078 .158 .017 .050 .886 .289 .002 -.180 2.992 5.102 2.237 .032 -1.321 .030 .004 .075 .976 .224 belanja langsung: 1.120 + 0.397 pajak daerah + 0.354 retribusi daerah + 0.001 hasil pengelolaan daerah yang dipisahkan 0.066 pad lain yang sah. pengujian parsial dilakukan yang dibantu dengan spss 20 mendapatkan hasil sebagai berikut: 1). nilai signifikan pengaruh pajak daerah pada belanja langsung bernilai 0.004 < 0.05 dengan nilai t hitung sebesar 5.102 > 2.571 sehingga h1 diterima artinya ada pengaruh antara pajak daerah terhadap belanja langsung. 2). nilai signifikan pengaruh retribusi daerah pada belanja daerah bernilai 0.075 > 0.05 dan nilai t hitung sebesar 2.237 < 2.571 sehingga h1 ditolak yang artinya pengaruh antar retribusi daerah terhadap belanja langsung tidak ada. 3). nilai signifikan pengaruh hasil pengelolaan daerah yang dipisahkan bagi belanja daerah senilai 0.976 > 0.05 dengan nilai thitung sebesar 0.032 < 2.571 sehingga h1 ditolak artinya pengaruh antara hasil pengelolaan daerah yang dipisahkan terhadap belanja langsung tidak ada. 4). nilai signifikan untuk pengaruh pad lain yang sah terhadap belanja daerah y adalah senilai 0.244 > 0.05 dengan nilai thitung senilai -1.321 < 2.571 sehingga h1 ditolak berarti tidak terdapat pengaruh antara pad lain yang sah terhadap belanja langsung. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 63 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat 5). nilai signifikan untuk pengaruh pendapatan asli daerah terhadap belanja daerah senilai 0.000 < 0.05 dan nilai thitung sennilai 6.136 > 2.571 sehingga h1 diterima berarti terdapat tabel 3.10 hasil uji parsial pendapatan asli daerah coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) 1 pad 1.914 .226 8.469 .000 .428 .070 .908 6.136 .000 a. dependent variable: belanja langsung pengaruh antara pendapatan asli daerah terhadap belanja langsung. uji simultan mendapatkan hasil sebagaimana tertera berikut: tabel 3.11 hasil uji simultan anovaa model sum of squares df mean square f sig. regression 1 residual total 3.724 4 .931 68.983 .000b .067 5 .013 3.791 9 a. dependent variable: belanja langsung b. predictors: (constant), lain-lain pad, hasil pengelolaan daerah, retribusi daerah, pajak daerah nilai signifikansi pengaruh variabel independen secara simultan terhadap y sebesar 0.000 < 0.05 dan nilai fhitung sebesar 68.983 > ftabel 4,53. sehingga h5 diterima artinya pengaruh variabel independen secara simultan terhadap y ada. dengan menggunakan spss 20 hasil pengujian determinasi adalah sebagai berikut: tabel 3.12 hasil uji koefisien determinasi model summaryb model r r square adjusted r square std. error of the estimate 1 .991a .982 .968 .11617 a. lain-lain pad, hasil pengelolaan daerah, retribusi daerah, pajak daerah b. belanja langsung r square senilai 0.982, hal berarti terdapat pengaruh mengenai variabel independen yang simultan pada variabel y senilai 98,2%. sedangkan sisa (100% 98,2% = 1,8%) dijelaskan variabel lain selain yang diteliti. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 64 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat dari hasil pengujian yang dilakukan dapat dijelaskan secara rinci sebagai berikut: 1. pengaruh pajak daerah pada belanja langsung di kabupaten bandung barat. nilai signifikan untuk dampak pajak daerah terhadap belanja langsung adalah senilai 0.004 < α (0,05) dengan nilai thitung sebesar 5.102 > ttabel 2.571 menunjukan pajak daerah berdampak secara signifikan pada belanja langsung yang dilakukan. 2. retribusi daerah pengaruhnya pada belanja langsung di kabupaten bandung barat. nilai signifikan untuk dampak retribusi daerah pada belanja daerah adalah senilai 0.075 > nilai α (0,05) serta nilai signifikansi t > α yakni nilai thitung sebesar 2.237 < ttabel 2.571. dengan ini retribusi daerah tidak berdampak secara signifikan kepada belanja langsung. 3. hasil pengelolaan kekayaan daerah yang dipisahkan terhadap belanja langsung di kabupaten bandung barat. nilai signifikan untuk dampak hasil pengelolaan daerah yang dipisahkan pada belanja daerah adalah senilai 0.976 > α (0,05) dengan thitung sebesar 0.032 < ttabel 2.571. nilai signifikansi t > α menunjukkan hasil pengelolaan kekayaan daerah yang dipisahkan berdampak secara signifikan kepada belanja langsung. 4. pad lain-lain yang sah terhadap belanja langsung di kabupaten bandung barat. nilai signifikan untuk dampak pad lain yang sah terhadap belanja daerah adalah 0.244 > nilai α (0,05) dengan nilai thitung senilai -1.321 < ttabel 2.571. nilai signifikansi t > α (0,05) memberikan petunjuk bahwa pad lain yang sah tidak memberi dampak secara signifikan kepada belanja langsung. 5. pendapatan asli daerah terhadap belanja langsung nilai signifikan uji parsial untuk dampak pendapatan asli daerah terhadap belanja daerah senilai 0.000 < 0.05 dan thitung sebesar 6.136 > ttabel 2.571. sehingga hal ini menunjukan h0 di tolak dan h1 diterima. maka, ini berarti dampak antara pendapatan asli daerah terhadap belanja langsung . hal ini ditunjukkan juga dengan uji simultan yang nilai signifikannya sebesar 0.001 < nilai α (0,05). nilai signifikansi f lebih besar dari α menunjukkan bahwa pendapatan asli daerah berdampak secara signifikan kepada belanja langsung. simpulan apabila melihat pada hasil dan pembahasan penelitian, maka dapat disimpulkan bahwa pendapatan asli daerah secara simultan berdampak terhadap belanja langsung di kabupaten bandung barat. sedangkan berdasarkan pada hasil perhitungan koefisien determinasi dan koefisien korelasi, menunjukkan bahwa terdapat dampak pendapatan asli daerah terhadap belanja langsung sebesar 98,2% dengan tingkat korelasi sebesar 0,982. itu artinya bahwa hal demikian termasuk dalam kategori hubungan yang sangat kuat. sedangkan sisa sebesar 1,8% dipengaruhi oleh variabel lain yang dalam penelitian ini tidak dijelaskan. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019: 54-65 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 65 chaereyranba sholeh dampak pendapatan asli daerah terhadap belanja langsung kabupaten bandung barat referensi darise, n. (2007). akuntansi keuangan daerah. penerbit pt. indeks: jakarta darmawan, d. (2013). metode penelitian kuantitatif. bandung: pt. remaja rosdakarya erlina, o.s.r., rasdianto. 2015. akuntansi keuangan daerah berbasis akrual. jakarta: salemba empat. halim, a. (2007). akuntansi sektor publik: akuntansi keuangan daerah. edisi 3. salemba 4: jakarta. mahmudi. (2016). analisis laporan keuangan pemerintah daerah. yogyakarta: upp stim ykpn. mardiasmo. (2002). otonomi dan manajemen keuangan daerah. penerbit andi: yogyakarta. rahayu, s.k. (2010). perpajakan indonesia. yogyakarta: graha pustaka rahman, h. (2005). pendapatan asli daerah. jakarta: arifgosita ratmono, d., mahfud, s. (2015). akuntansi keuangan daerah berbasis akrual. yogyakarta: stim ykpn-yogyakarta. rosdini, dini. 2008. akuntansi pembiayaan dan transaksi nonkas bagi pemerintah daerah. bandung: fakultas ekonomi universitas padjadjaran. sanusi, anwar. 2013. metodologi penelitian bisnis. jakarta: salemba empat. sari, d. (2013). konsep dasar perpajakan. bandung: pt refika adimata siregar, b. (2015). akuntansi sektor publik (akuntansi keuangan pemerintah daerah berbasis akrual). edisi pertama.yogyakarta:unit penerbit dan percetakan sekolah tinggi ilmu manajemen ykpn sugiyono. (2013). statistika untuk penelitian. bandung: alfabeta. sunarto. (2005). pajak dan retribusi daerah. yogyakarta: amus yogyakarta dan citra pustaka yogyakarta. sutedi, a. (2010). hukum perizinan dalam sektor pelayanan publik. (cet.ke-1, jakarta: sinar grafika syarifin, p., jubaedah, d. (2005). hukum pemerintahan daerah. bandung: pustaka bani quraisy. ulum, i. (2008). akuntansi sektor publik. malang: umm press. umar, h. (2005). metode penelitian. jakarta: salemba empat waluyo. (2005). perpajakan indonesia. jakarta: salemba empat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 44 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang 1fadjar trisakti, 2herabudin, 3zulfa irnawati 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; fajr3sakti@gmail.com 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; herabudin.herabudin@yahoo.co.id 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; zulfairnawati7@gmail.com abstract this research is motivated by problems in village programs that have not been effective, the program is a village financial management training program and capacity building for the apparatus and facilitation of community empowerment. must go through several dimensions to improve the program effectiveness, efficiency, adequacy, leveling, responsiveness, the accuracy of the results of this evaluation which will later be used as input for the next village government apparatus. so that the researchers are interested in examining the program for professionalism improvement of village government apparatus with qualitative methods in a descriptive approach with good results. because this can be maintained in implementing programs held by villages to improve the program to run effectively. it is better and more effective with what was done before, before the program. because the program is indeed very important. keywords: program evaluation, public servant, governmental apparatus, professionalism. pendahuluan dalam permendagri ri nomor 2 tahun 2017 tentang standar pelayanan minimal desa dalam bab iii pasal 5 standar, pelayanan minimal desa, bahwa ada beberapa pelayanan yaitu, mengenai penyebarluasan informasi terkait pelayanan dan penyediaan, serta penyediaan suatu data dan informasi kependudukan juga pertahanan, mengefektifkan atau menyederhanakan suatu pelayanan, pemberian surat keterangan, dan pengaduan masyarakat. desa salah satu bentuk daerah dalam penyelenggaraan otonomi daerah yang merupakan ujung tombak dalam pelayanan pemerintahan terhadap masyarakat sehingga dapat dikatakan bahwa keberhasilan penyelenggaraan pemerintahan daerah kabupaten atau kota tercermin pada keberhasilan pemerintahan di desa, keberhasilan itu tidak akan pernah tercapai tanpa adanya sebuah perencanaan yang merupakan suatu proses untuk mencapai tujuan yang ingin di capai. visi dari desa rancamulya, berdasarkan keadaan hingga sekarang ini dan dengan melihat pertimbangan modal dasar ynag dimiliki, maka visi pembangunan desa rancamulya tahun 2013 2018 adalah: “rancamulya semanis madu sejahtera maju agamis mandiri produktif”. melalui pelatihan dan pemberian kompensasi yang adil dan merata termasuk penyediaan berbagai fasilitas kesejahteraan aparat dapat meningkatkan kualitas sdm. ada dua aspek yang menyangkuti pengembangan sumber daya manusia dalam menentukan kualitan mailto:fajr3sakti@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 45 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang sdm yaitu aspek fisik dan aspek non fisik yang menyangkut kemampuan kinerja, berfikir dan terampilan. dalam pelaksanaan pembangunan masih rendahnya kemampuan dalam perencanaan, berakibatkan pada kurangnya koordinasi antara output dan implementasi kebijakan kebutuhan masyarakat yang merupakan input dari kebijakan. implementasi sejatinya diarahkan melalui berbagai kegiatan melalui program. implementasi kebijakan adalah bagian yang sangat penting dalam struktur kebijakan. bagian implementasi menentukan atau mengukur sejauh mana pengaplikasian yang dilakukan oleh pemerintah di lapangan sehingga dapat menghasilkan ouput dan outcomes seperti yang telah ditentukan sebelumnya. dalam perda kabupaten sumedang nomor 13 tahun 2007 pasal 10 tentang tata cara penyusunan, pengendalian dan evaluasi rencana pembangunan desa, yang didasarkan pada beberapa azas yaitu relevansi, efisiensi, efektivitas, berkelanjutan, transparan, akuntablitas, disiplin, dan partisipatif. suatu organisasi dapat berjalan dengan baik apabila bisa menjalankan tugas serta fungsinya secara efektif dan efisien, dengan kesesuaian kinerja dan kompetensi dari masingmasing aparatur sesuai dengan bidang yang ditugaskan serta dapat bersifat profesional. oleh sebab itu menjadi tantangan pada setiap organisasi pemerintah termasuk pemerintahan desa. strategi yang harus dilakukan yaitu pengelolaan aparatur untuk mewujudkan pelayanan yang optimal untuk pemberdayaan aparatur. jadi hal ini dapat mengikutsertakan para aparatur disemua kalangan dalam pengambilan keputusan dan pemecahan masalah. secara umum istilah evaluasi memiliki arti yang sama dengan, pemberian angka (rating), penaksiran (appraisal) dan penilaian (assesment), istilah-istilah tersebut digunakan untuk melakukan suatu analisis dari hasil kebijkan yang dapat dinyatakan dalam ukuran nilai. maknanya, yang lebih spesifik, evaluasi berkaitan dengan hasil produksi informasi atau output tentang nilai atau manfaat kebijakan. saat hasil kebijakan pada nyatanya memiliki nilai, ini disebabkan karena hasil output mampu memberi sumbangan pada tujuan atau sasaran. suatu kebiajakan atau program dapat dikatakan mencapai tingkat kinerja yang bermakna apabila, masalah-masalah kebijakan dibuat jelas atau diatasi. dunn (dalam nugroho, 2009:536) mengemukakan kriteria-kriteria evaluasi kebijakan dalam enam tipe sebagai berikut: a. efektifitas efektifitas berhubungan dengan suatu alternatif yang diharapkan dapat mencapai hasil, pengaruh maupun akibat serta tujuan dari diadakannya tindakan tersebut. berkenaan dengan itu efektifitas berkaitan dengan rasionalitas teknis, selalu diukur dari unit produk atau layanan atau nilai moneternya b. efisiensi persamaan antara efisiensi dengan rasionalitas ekonomi, dapat dilihat dari pola hubungan antara efektifitas dan usaha yang secara universal berangkat dari ongkos moneter. tindakan ini dapat dilakukan dalam rangka meningkatkan efesiensi tertentu. c. kecukupan kepuasan kebutuhan terhadap suatu tingkat efektivitas dapat diukur melalui nilai atau kesempatan yang membuat suatu keadaan dimana masalah dibutuhkan. penekanan yang dilakukan lebih kepada hubungan diantara alternatif atau pilihan kebijakan dengan hasil yang diharapkan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 46 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang d. pemerataan/kesamaan hal yang memadai untuk mendistribusikan risorsis dalam masyarakat yakni konsep saling bersaing dengan kriteria kesamaan erat kaitannya dengan, pemerataan atau kewajaran dan terhadap konflik etis e. responsivitas kriteria responsivitas merupakan hal yang penting karen didalamnya mencakup semua kriteria seperti keefektifan, efisiensi, kecukupan, kesamaan, namun masih dibilang gagal jika belum menanggapi kebutuhan actual dari kelompok yang seharusnya disajikan dari adanya suatu kebijakan. hal ini dikarenakan berkenaan dengan seberapa jauh suatu kebijakan dapat memberikan kepuasan terhadap berbagai aspek kebutuhan dalam kelompok masyarakat tertentu. f. ketepatan ketepatan mengacu terhadap nilai dan harga dari beberapa tujuan program dan terhadap asumsi yang menguatkan serta melandasi tujuan tersebut. kriteria ketepatan dekat hubungannya dengan rasionalitas substantive, karena pertanyaan tentang ketepatan kebijakan tidak berhubungan dengan kriteria individu tertentu namun dua atau lebih kriteria secara bersama-sama. profesionalisme seorang aparatur dapat ditunjukkan dengan suatu kemampuan untuk dapat memahami kebutuhan masyarakat serta aspirasi dalam menjalankan kegiatan program pelayanan. aparatur dituntut untuk memberikan pelayanan yang baik, adil, serta inklusif yang bukan hanya sekedar cocok dalam tempat penugasan. siagian (2000:163) melihat profesionalisme sebagai cara dan sikap bagaimana aparatur dapat menjalani fungsi serta mengacu pada prosedur yang telah disederhanakan dengan cepat. menurut pendapat tersebut, konsep profesionalisme dalam diri aparat dilihat dari segi: a. kreatifitas inovasi dapat dilakukan oleh aparatur untuk mengadapi suatu hambatan dalam memberikan pelayanan terhadap publik. agar dapat mengurangi pemikiran miring masyrakat terhadap birokrasi publik yang kaku terhadap pengerjaannya. aparatur yang kreatir dapat terbentuk jika: adanya kondisi atau iklim yang kondusif yang mampu memberikan dorongan keada aparatur oemerintah untuk menemukan ide serta konsep baru dengan penerapan yang inovatif. adanya kerjasama antara pimpinan dan bawahan dalam pengambilan keputusan yang berkaitan dengan mutu hasil pekerjaan, pekerjaan, serta peyelesaian masalah dalam tugas. b. inovasi inovasi merupakan wujud dari suatu hasrat atau tekad untuk mencari, cara serta metode pengerjaan yang baru dalam melaksanakan tugasnya. masalah dasar dalam perilaku inovatif ini adalah rasa puas terhadap pekerjaan yang telah dikerjakan atau dicapai. c. responsivitas publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 47 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang bagaimana aparatur dapat memberikan kemampuannya secara maksimal dan cepat agar dalam pengerjaan tugas dan fungsinya tidak tertinggal. serta siap untuk mengantisipasi dan menghadapi segala pembaharuan dalam hal aspirasi, perkembangan, tuntutan maupun pengetahuan. aparatur pemerintah yang memberlakukan pemberdayaan dengan sebaik-baiknya akan menghasilka prestasi kerja ynag baik pula, yang pada akhirnya akan meningkatkan organisasi pemerintahan. program yang dilakukan desa rancamulya yaitu meningkatkan kapasitas pemerintah desa dengan melakukan kegiatan seperti pelatihan, memberikan pendidikan, serta penyuluhan untuk kepala desa, perangkat desa, dan bpd (badan permusyawaratan desa). dengan permasalahan yang sebelumnya diadakakan program pelatihan pengelolaan keuangan desa bagi perangkat desa dan peningkatan kapasitas aparatur dan fasilitasi kader pemberdayaan masyarakat desa masih banyak beberapa kendala yang memang menjadi hambatan bagi kinerja aparatur desa kinerjanya masih belum optimal dan belum efektif. tabel 1 laporan konsolidasi realisasi penyerapan dan capaian output dana desa sampai dengan tahap ii tahun anggaran 2017-2018 uraian uraian output kegiatan peningkatan kapasitas kepala desa, perangkat desa, bpd, dan lembaga masyarakat pelatihan pengelolaan keuangan desa bagi perangkat desa meningkatkan kapasitas pemerintah desa dengan melakukan kegiatan seperti pelatihan, memberikan pendidikan, serta penyuluhan untuk kepala desa, perangkat desa, dan bpd (badan permusyawaratan desa). peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat desa sumber: badan permusyawaratan desa rancamulya, 2018 masalah diatas memang penting untuk kita mengevaluasi program aparatur pemerintah desa untuk mengukur sejauh mana kinerjanya dan meningkatkan profesionalismenya. evaluasi prorgram dilakukan untuk mengetahui seberapa besar tingkat keberhasilan yang dicapai dari ekgiatan yang telah direncanakan sebelumnya. evaluasi program merupakan bagian dari suatu evaluasi kebijakan, karenai program merupakan turunan dari pelaksanaan kebijakan publik. dalam pengimplementasian kebijakan publik, diantaranya ada dua pilihan langkah yang dapat diambil, sebagai berikut: 1. diimplementasikan langsung melalui program, atau 2. melakukan kegiatan yang merupakan formulasi turunan dari kebijakan publik tersebut. arah untuk menetapkan pengelolaan pemerintah pada tata kelola yang lebih baik serta reformasi birokrasi pada kebijakan pemerintah. salah satunya untuk mewujudkan pemerintah yang baik dan meningkatkan keprofesionalan aparatur pemerintah baik dalam tingkat pusat maupun desa. pengembangan kapasitas aparatur pemerintah desa perlu dilakukan untuk dapat meningkatkan kemampuan dalam memberikan pelayanan kepada publik. upaya untuk mengatasi serta memperbaiki berbagai kelemahan dan perubahan lingkungan, maka harus publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 48 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang melandaskan pemikiran terhadap permasalahan yang dihadapi tersebut seperti melakukan suatu evaluasi dalam pola pikir untuk membangun aparatur yang cakap dan profesional sehingga mampu melaksana kewajiban tugas dan fungsinya sebagai penyelenggara kegiatan pembangunan dan penyelenggara pelayanan publik. berdasarkan masalah-masalah yang telah duraikan diatas, maka dari itu penulis tertarik untuk melakukan penelitian di kantor desa rancamulya kabupaten sumedang, yaitu dengan judul: evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang. metode penelitian penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif. penelitian ini menyajikan suatu keadaan atau gambaran detail mengenai suatu kehidupan sosial dan untuk memberikan gambaran terhadap sifat maupun keaadaan gejala sosial yang terjadi dalam kehidupan masyarakat. dalam penelitian ini, peneliti menggunakan dua sumber data yaitu sumber primer, yang merupakan suatu data atau dokumen yang didapatkan dari sumber pertama, dan sumber sekunder, yang merupakan data informasi yang terkumpul dari sumber kedua atau sumber yang telah ada. untuk mengumpulkan data yang diperlukan dalam membahas permasalahan penelitian ini, maka penulis menggunakan data primer dengan teknik observasi dan wawancara, sedangkan data sekunder didapat dari instansi pemerintah terkait dengan penelitian ini. tujuan penelitian dalam analisis adalah untuk memberikan batasan kepada peneliti agar penelitiannya lebih tersusun. adapun tahap pengolahan data yang digunakan ada tiga yakni yang pertama reduksi data yang memfokuskan pada pokok permasalahan yang penting, lalu kedua penyajian data yang menggunakan teks naratif serta ketiga, penarikan kesimpulan dan verifikasi dimana dilakukan pengkajian ulang terhadap data yang didapat dilapang terhadap kecocokannya dengan teori yang digunakan sehingga dapat teruji validitasnya. hasil dan pembahasan hasil penelitian yang di dapatkan merupakan data yang sebenar-benarnya yang terjadi di lapangan yang disesuaikan dengan teori yang digunakan oleh peneliti yaitu mengguakan teori evaluasi kebijakan menurut dunn (2000:608). berbagai permasalahan mendasar yang dihadapi pemerintah desa rancamulya kecamatan sumedang utara kabupaten sumedang apabila tidak ditangani secara sungguh-sungguh, maka hal ini akan berpotensi terhadap kurangnya kepercayaan masyarakat terhadap pelayanan pemerintahan desa. oleh karena itu permasalahan yang mendesak menjadi prioritas untuk dilaksanakan. beberapa kebijakan telah diambil selama kurun waktu 1 (satu) tahun terakhir pada upaya-upaya peningkatan penerapan prinsip-prinsip tata pemerintahan desa yang baik, efektif dan efisien berdasarkan prinsipprinsip transparansi, akuntabilitasi dan partisipatif pada semua kegiatan antara lain melalui langkah-langkah: a. penataan dan peningkatan budaya kerja dan kapasitas sdm perangkat desa yang berbasis kompetensi agar lebih propesional, produktif dan bertanggungjawab sesuai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 49 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang dengan apa yang telah menjadi tugas serta fungsinya dalam memberikan pelayanan kepada masyarakat. b. peningkatan kualitas pelayanan publik terhadap masyarakat c. penataan ketatalaksanaan pemerintah desa melalaui penataan manajemen administrasi desa. d. meningkatkan iptek sera kemajuan infrastruktur pendukung pelayanan publik. data penelitian ini diperoleh pada saat penelitian berlangsung di lapangan. dalam penelitian ini, peneliti meneliti mengenai evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya yang terdiri dari 2 (program) program pelatihan pengelolaan keuangan desa bagi aparatur desa dan peningkatan kapasitas aparatur dan fasilitasi kader pemberdayaan masayarakat desa. 1. efektifitas suatu pilihan atau alternatif sebagai suatu hasil atau output sesuai dengan apa yang diharapkan dalam mencapai tujuan melalui suatu tindakan yang terencana. hubungan atau keterkaitan antara efektifitas dengan rasionalitas teknis, dilihat dari produk atau layanan yang diberikan. dalam program pengelolaan keuangan desa bagi aparatur desa sesuai apa yang diharapkan desa dan yang direncanakan desa tentang pengelolaan keuangan desa rancamulya sudah berjalan efektif, berarti sudah ada tujuan apa yang diharapkan oleh desa rancamulya itu sendiri. masih ada yang berbicara dalam program pelatihan pengelolaan keuangan desa dengan tujuan-tujuan yang memang diharapkan sebelumnya atau yang sudah direncanakan oleh desa, memang masih kurang efektif hasil yang telah diprediksi sebelumnya, hal ini disebabkan karen atindakan yang kurang maksimal. dari hasil yang peneliti telah teliti dapat disimpulkan bahwa pelatihan pengelolaan keuangan desa bagi aparatur desa memang belum berjalan dengan efektif. hal ini dikarenakan masih adanya kendala-kendala yang memang perangkat desa harus diperbaiki atau lebih ke di adakannya pelatihan-pelatihan atau bimbingan-bimbingan yang sesuai dari pemerintahannya agar dapat berjalan dengan efektif atau berjalan dengan maksimal program tersebut. dengan adanya program kedua dalam program peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat memang desa berharap apa yang direncanakan oleh desa untuk mencapai hasil yang di harapakan desa itu berjalan dengan maksimal, atau tidak ada kendalanya bagi aparatur desa yang sudah mengikuti program peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat. dalam pelaksanaannya program ini sudah dibilang efektif dalam menjalankan program yang direncanakan oleh desa rancamulya. peneliti mendapat data tentang permasalahan peningkatan kapastias aparatur dan fasilitasi pemberdayaan masyarakat memang dikatakan sudah efektif sudah lebih baik dengan apa yang dilakukan sebelumnya, sebelum adanya program tersebut, karena program peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat memang sangat penting untuk ditingkatkan. dalam teori dunn efektifitas itu sejauh mana kita dapat merencanakan atau tujuan-tujuan kita yang diharapkan tepat sasarannya dengan apa yangkita harapkan. berarti sudah memenuhi penjelasan dari teori efektifitas atau memang masih kurangnya keefektifan dalam program tersebut. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 50 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang 2. efisiensi efisiensi yang merupakan persamaan dari rasionalitas eknomi, yang merupakan hubungan antara efektifitas dan usaha yangakhirnya berangkat dari keadaan moneter. dalam hal ini yang berkaitan dengan tumbuhnya jumlah usaha yang dibutuhkan untuk peningkatan efektifitas tertentu. efisiensi juga terdapat perbandingan yang terkait dengan pemasukan serta penegluaran, sama hal nya dengan hasil maksimal yang telah dicapai dalam penggunaan sumber terbatas. hubungannya apa yang telah diselesaikan dalam program tersebut. terdapat beberapa permasalahan dalam desa sebelum adanya program pengelolaan keuangan dengan kurangnya sdm pada aparatur, tetapi aparatur harus bisa menjalankannya dengan cara perlahan untuk menggali apa permasalahan dalam kualitas sdmnya. aparatur itu harus bertanggun jawab, pembangian kerja nyata, prosedur kerja yang praktis, rasionalitas wewenang, jika aparatur ingin tercapainya efisiensi tersebut. dan pastinya desa rancamulya ingin lebih baik dari sebelumnya ingin bisa menjalankan tugas dan fungsinya dengan baik. dapat disimpulkan bahwa permasalahan kualitas sdm itu memang sekarang-sekarang sudah maju sudah meningkat dari sebelumya dan dengan adanya siskeudes itu dapat membantu berjalannya tugas dan fungsi aparatur desa dengan memudahkan untuk menginput datanya. dengan cara untuk meningkatkan kembali program tersebut untuk mencapai efisiensinya yang di harapkan desa maka lakukanlah dengan benar program tersebut. jadi dalam pembahasan efisiensi berkaitan denga efektif kita harus melakukan efisiensi yang dalam pengerjaannya harus menggunakan sumber yang sesuai dengan adanya, namun efisiensi tidak terlalu terfokus pada apa yang menjadi tujuan tersebut. untuk itu selain efisien kitapun harus juga efektif dalam menjalankan sesuatu sesuai dengan apa yang diharapkan. 3. kecukupan suatu tingkatan efektifitas berkaitan jauh dengan kepuasaan kebutuhan, kesempatan serta nilai yang dimana masalah itu dibutuhkan. kriteria kecukupan lebih menekankan pada suatu keterikatan antara alternative atau pilihan kebijakan serta hasil sebagaimana yang diharapkan. dalam program desa rancamulya ini tentang pelatihan pengelolaan keuangan desa rancamulya, dengan diadakannya program tersebut harapan atau kriteria kecukupannya dapat kuat dalam hubungan alternative kebijakannya dan hasil yang diharapkan oleh desa, agar dapat memenuhi apa yang diinginkan aparatur desa rancamulya yang sejahtera. sesuai dengan teori yang peneliti ambil dari willian n dunn alternative kebijakan dan sebagaimana hasil yang diharapkan oleh desa, kedua hal tersebut merupakan hal yang ditekankan dalam kriteria kecukupan. dengan meningkatkan program tersebut aparatur lebih baik dalam pengelolaan keuangan desa, agar tidak disangka dana desa itu cair tetapi tidak ada hasilnya untuk kemasyarakat atau ke desanya pun. karena dari sebelum sebelumnya memang belum memenuhi apa yang diharapkan oleh desa itu sendiri, dan sekarang sudah diganti dengan aparatur yang mungkin lebih bisa menata pengelolaan keuangan desa dengan baik. dana desa yang bersember dari apbn untuk desa dipergunakan untuk membangun serta membangkitkan pemberdayaan masyarakat serta untuk mendanai kebutuhan penyelenggaraan pemerintah desa maupun kemasyarakatannya. dana desa ini sangat penting untuk implementasi alokasi dana desa agar dapat jelas pemakaiannya dan pelaksanaan yang sempurna. dana desa pun untuk meningkatkan kualitasdengan adanya sarana dan infrastruktur publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 51 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang yang mana akan mensejahterakan masyarakat desa. memang desa rancamulya sudah meningkatkan pengelolaan keuangannya dengantidak yang lebih baik dan efektif. 4. perataan indikator ini berkaitan erat dengan suatu rasionalitas sesuai dengan aturan yag telah ditetapkan dan social yang tertuju padasuatu distribusi atau asupan akibat serta usaha yang berbeda dari berbagai kelompok masyarakat. kriteria kesamaan merekomendasikan untuk merancang suatu kesempatan mendistribusikan pendapatan, kemudian pendidikan ataupun kesempatan mendapatkan pelayanan publik yang baik. pelayanan publik merupakan suatu bentuk kegiatan yang mengahsilkan barang dan jasa yang diselenggarakan oleh lembaga daerah serta lingkungan badan usaha milik negara, karena sebagai kewajian yang harus dilakukan oleh lembaga penyediaan pelayanan publik dan sebagai suatu kegiatan atas terwujudnya aturan atau ketentuan peraturan perundang-undangan. pelayanan publik masih banyak yang harus dievaluasi harus dilakukan karena kebutuhan masyarakat semakin meningkat dan beranekaragam. peningkatan pelayanan publik di desa rancamulya mulai ditingkat kan sedikit demi sedikit, karena pelayanan public memang sangat lah penting bagi lembaga terkait, bila pelayanannya tidak memuaskan masyarakat pun merasa risih dengan pelayanannya, maka dari itu pedoman yang ada di desa dilakukan dengan sebaik mungki. dan kemampuan dalam pelayanan public mungkin masih perlunya ditingkatkan dalam pengetahuan atau diadakannya pelatihan-pelatihan untuk pelayanan publik. 5. responsivitas suatu kebijakan masih dikatakan gagal jika mengabaikan beberapa unsur seperti keefektivan, efisiensi, kebutuhan yang cukup dalam memberi pelayanan atau tanggapan suatu kepentingan kelompok maupun individu yang mestinya diaplikasikan berdasarkan kebijakan yang telah dibuat, kebijakan yang dapat memuaskan suatu kebutuhan ataupun preferensi dari sekelompok masyarakat atau individu lainnya harus melihat atau merujuk pada kriteria responsivitas. hal ini sangat penting karena menjadi acuan atau rujukan atas kepuasaan kebutuhan yang didapatkan oleh sekelompok masyaraka maupun individu. responsivitas kepekaaan yang diberikan oleh desa yang dimana pemerintahan menyelenggarakan pelayanan, dalam responsivitas ini memang berkaitan dengan efektivitas, efisiensi, kecukupan. bila memang dalam program pengelolaan keuangan desa dan peningkatan kapasitas aparatur masih terdapat kegagalan ya mungkin belum terpenuhi rencana yang diharapkan. memang masih adanya kendala dalam bagaimana menjalankan tupoksi yang baik dan benar agar kinerja aparatur pemerintah desa lebih baik dengan menjalankan tugas nya dan tidak dapat kecurangan dalam melaksanakan rencana apapun. jadi, belum adanya responsivitas yang mendukung dalam aparatur pemerintah desa rancamulya ini. dalam pengelolaan keuangan desa memang desa harus lebih hati-hati lagi dengan kinerjanya harus lebih teliti bila memang ingin berjalan dengan baik pengelolaan keuangan desan dengan diadakan system keuangan desa yang baru di terapkan 3 tahun kebelakang memang membantu terhadap aparatur pemerintahan desa dengan adanya system tersebut, tetapi masih ada permasalahan dalam kebijakan tersebut. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 52 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang dalam pegelolaan keuangan desa masih banyak nya masalah dalam pengelolaannya dan masyarakat memang belum paham dengan peraturan kebijakan desa rancamulya tersebut, jadi apa yang seharusnya rencana desa seperti ini tetapi malah masyarakat membuat rencanarencana yang jauh dari perkiraan desa tersebut karena masyarakat banyak keinginan yang belum tercapai jadi banyak nya alasan-alasan yang dilontarkan masyarakat kepada desa pada pelaksanaan musyawarah. 6. ketepatan ketepatan kebijakan tidak berhubungan dengan karakteristik masing-masing individu, namun melibatkan dua atau lebih individu lain secara bersamaan. kriteria ketepatan dilihat dari dekat hubungannya dengan pemikiran yang rasional atau disebut rasionalitas subtantive. hal ini mengacu pada suatu nilai atau harga atas berjalannya program-program tersebut dan dikaitkan pada kekuatan asumsi yang menjadi dasar dari program itu. desa rancamulya membuat visi dan misi untuk melancarkan tujuan yang ingin dicaapi dalam rentang waktu enam tahun yang disajikan dalam program pelatihan pengelolaa keuangan desa dan peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat. dan dalam misi desa rancamulya misi merupakan penjabaran dari visi merupakan hal yang menggambarkan tentang bagaimana cara agar tujuan darai visi dapat terlaksanakan yang telah ditetapkan atau sesuatu yang harus dilaksanakan oleh desa untuk mencapai visi desa. dengan adanya program pelatihan pengelolaan keuangan desa dengan program peningkatan kapasitas aparatur dan fasilitasi pemberdayaan masyarakat, hal ini sudah sesuai dengan runtutan apa-apa yang dijabarkan dalam visi serta misi yang telah direncanakan sebelumnya oleh desa rancamulya. ketepatan dalam tujuan desa yang diharapkan tepat sasarannya pada program tersebut. jadi profesionalisme kerja dalam program pengelolaan keuangan aparatur desa yang mempengaruhi sumber daya memang ada permasalahan dalam kualitas kerja aparatur, masih belum berjalan dengan maksimal pengelolaan keuangan desa bagi aparatur pemerintahan, memang masih perlu evaluasi program peningkatan profesinalisme aparatur pemerintah desa rancamulya, karena masih kurang dalam pemberdayaan aparatur dan tugas yang dilaksanakan aparatur masih belum memenuhi apa yang program itu direncanakan hanya mengikuti saja pelatihan-pelatihan dan tidak selamanya diterapkan pada aparatur pemeritah desa rancamulya. dalam pengembangan kapasitas aparatur dalam fasilitasi pemberdayaan masyarakat aparatur masih meningkatkan atau mencoba perlahan untuk meningkatkan pemberdayaan masyarakat, karena aparatur selalu menjalankan tugas yang di perintah oleh pemerintahan apa yang harus dilaksanakan terdahap masyarakat dan program apa yang harus diadakan dalam pemberdayaan kepada masyarakat agar memenuhi keinginan masyarakat yang memang belum tercapai oleh masyarakat. simpulan seperti yang telah diuraikan diatas yakni dilihat dari hasil penelitian dan juga pembahasan sebelumnya, peneliti bisa menarik kesimpulan bahwa evaluasi program peningkatan profesionalisme aparatur pemerintah desa secara universal sudah berjalan dengan semenstinya yakni lebih efektif, namun jika dilihat dari berlangsungnya beberapa program yang dilaksanakan masih perlu diperbaiki atau dievaluasi. profesionalisme kerja publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 44-53 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fadjar trisakti, herabudin, zulfa irnawati 53 evaluasi program peningkatan profesionalisme aparatur pemerintahan desa rancamulya kabupaten sumedang dalam program pengelolaan keuangan aparatur desa yang mempengaruhi sumber daya memang ada permasalahan dalam kualitas kerja aparatur, tetapi dengan berjalannya waktu sudah berjalan dengan baik. dalam pengembangan kapasitas aparatur dalam fasilitasi pemberdayaan masyarakat aparatur masih meningkatkan atau mencoba perlahan untuk meningkatkan pemberdayaan masyarakat, karena aparatur selalu menjalankan tugas yang di perintah oleh pemerintahan apa yang harus dilaksanakan terdahap masyarakat dan program apa yang harus diadakan dalam pemberdayaan kepada masyarakat agar memenuhi keinginan masyarakat yang memang belum tercapai oleh masyarakat. referensi agustino, l. (2008). dasardasar kebijakan publik. alfabeta: bandung anggara, s. (2014). kebijakan publik.bandung: cv pustaka setia. dunn, w. (2003). pengantar analisis kebijakan publik. gadjah mada university press: yogyakarta. indiahono, d. (2009). kebijakan publik berbasis dynamic analiysis. gava media: yogyakarta. islamy, i. (2009). prinsipprinsip perumusan kebijaksanaan negara. bumi aksara: jakarta. keban, y. (2004). enam dimensi strategis administrasi publik konsep dan teori. gava media: yogyakarta. kusumanegara, s. (2010). model dan aktor dalam proses kebijakan publik. gava media: yogyakarta. nawi, r. (2017). perilaku kebijakan organisasi. bandung: cv sah media. nugroho, r. (2009) kebijakan publik: formulasi, implementasi dan evaluasi. jakarta, pt. elex media kompetindo. parsons, w. (2005). public policy: pengantar teori dan praktik analisis kebijakan. prenada media: jakarta. pasolong, h. (2014). teori administrasi publik. bandung: alfabeta. santoso, p. (2009). administrasi publik, teori dan aplikasi good governance. pt. refika aditama: bandung. siagian, s.p. (1994). administrasi pembangunan. jakarta, 2000: bumi aksara. silalahi, u. (2012). metode penelitian sosial.bandung: pt refika aditama. sugiyono. (2012). metode penelitian administrasi. bandung: cv. mandar maju. wahab, s.a. (2004). analisis kebijaksanaan; dari formulasi ke implementasi kebijaksanaan negara. bumi aksara: jakarta. winarno, b. (2012). kebijakan publik (teori, proses, dan studi kasus). buku seru: yogyakarta. wiyoto, b. (2005). riset evaluasi kebijakan: mitos ketakutan birokrasi, instrumen, strategic, good governanace. bucetid malang: malang. microsoft word artikel cipta final.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 10 administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 1cipta lukmanul hakim, 2aip zaenal muttaqin 1sekolah tinggi ilmu ekonomi dan bisnis syariah nahdlatul ulama, indonesia; ciptalukmanulhakim@gmail.com 2sekolah tinggi agama islam persis garut, indonesia; aipzaenal81@gmail.com abstract the purpose of this study is to determine the state's protection of ownership both individual ownership and general ownership. the method used in this research is to use literature studies. after conducting a review of various information found that in islam economic arrangements are regulated in the qur'an and the sunnah of the prophet muhammad. then the islamic economy does not run alone as understanding or other conventional economic concepts. the focus of islamic economic studies or islamic economics one of which is regarding the ownership of property. in islam ownership is very flexible unlike capitalism which emphasizes freedom or socialism which forbids individual ownership. in the level of individual ownership, islam really values and even protects it. more than that ownership in islam can be more beneficial for others so that ownership does not depend on just one person. instruments in the ownership of individual islam accommodate through various things such as: the management of orphans' property, the distribution of inheritance, the obligation to pay zakat. keywords: islamic administration, government, civil right, zakat. pendahuluan ajaran islam tidak hanya bersifat praktik ritual keagamaan saja, tetapi menyangkut pada keseluruhan aspek kegiatan termasuk dalam kehidupan berbangsa dan bernegara. islam adalah agama yang penuh dengan kemaslahatan bagi manusia. maka dalam islam tidak mengenal kepada pemisahan antara agama dan negara atau sering orang menyebutnya dengan istilah sekularisme atau pemisahan antara agama dengan aspek aspek politik, negara, sosial ekonomi dan lain sebagainya. secara filosofis bahwa nilai-nilai islam harus mampu masuk dan berjalan beriringan dengan pokok-pokok konsep nilai administrasi. konsep administrasi islam ini memiliki maksud yaitu untuk memadukan nilai-nilai dan ajaran agama islam yang terkandung dalam alquran dan hadits kedalam kegiatan administrasi. dalam kegiatannya, administrasi islam hadir sebagai pemberi petunjuk atau menaungi dengan nilai-nilai pokok ajaran islam. begitupun dalam bernegara, nilai-nilai ajaran islam berperan sebagai penggabungan antara keduanya yakni agama dan negara kedalam kehidupan berbangsa dan bernegara. dalam bernegara, nilai-nilai ajaran islam harus diwujudkan dalam seluruh proses berbangsa dan bernegara, mulai dari pengambilan kebijakan maupun dalam aktivitas lainnya. dalam hal kebijakan negara, administrasi berperan sebagai proses dalam mengelola dan mengendalikan setiap kegiatan negara agar dapat berjalan sesuai dengan semestinya. kemudian juga dimaksudkan agar negara harus berada sebagai penengah atau bersifat netral tidak memihak kepada siapapun. negara harus mampu mengakomodir seluruh kepentingan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 11 setiap elemen bangsa, tidak seperti pada sistem kapitalis yang hanya mementingkan pada kaum pemodal saja atau seperti sistem sosialis yang hanya mementingkan kaum buruh saja. eulau & prewit (dalam jones, 1984) memberikan pengertian bahwa kebijakan publik adalah keputusan tetap yang dicirikan oleh konsistensi dan pengulangan (repetitiveness) tingkah laku dari mereka yang mematuhi keputusan tersebut. dalam kaitan tersebut, konsep ini seringkali diberikan makna sebagai tindakan politik, sejalan dengan pandangan friedrich (dalam wahab, 1997) bahwa kebijakan itu merupakan suatu tindakan yang mengarah pada tujuan yang diusulkan oleh seseorang, kelompok atau pemerintah dalam lingkungan tertentu sehubungan dengan adanya hambatan-hambatan tertentu seraya mencari peluang untuk mencapai tujuan atau mewujudkan sasaran yang diinginkan. pencapaian tujuan kebijakan memerlukan adanya pemahaman yang arif terhadap konteks lingkungan khusus (specific environmental context) atau kapabilitas lingkungan ecological capacity) dimana kebijakan itu diperhatikan. hogwood dan gunn (dalam wahab, 1997) berpendapat bahwa untuk dapat mengimplementasikan kebijakan publik secara sempurna, maka diperlukan beberapa syarat tertentu, yaitu kondisi eksternal yang dihadapi oleh badan atau instansi pelaksana tidak akan menimbulkan gangguan atau kendala yang serius; untuk pelaksanaan program tersedia waktu dan sumber yang cukup memadai; perpaduan sumber yang diperlukan benar-benar tersedia; kebijakan yang akan diimplementasikan didasari oleh suatu hubungan kausalitas yang andal; hubungan kausalitas bersifat langsung dan hanya sedikit mata rantai penghubungnya; hubungan saling ketergantungan harus kecil; pemahaman mendalam dan kesepakatan terhadap tujuan; tugas dirinci dan ditempatkan dalam urutan yang tepat; komunikasi dan koordinasi yang sempurna; pihak yang memiliki wewenang kekuasaan dapat menuntut dan mendapatkan kepatuhan yang sempurna. smith (1973) mengemukakan bahwa kebijakan pemerintah telah didefinisikan sebagai tindakan yang memiliki maksud tertentu oleh pemerintah untuk menetapkan pola atau lembaga transaksi baru atau untuk mengubah pola yang telah mapan dalam lembaga. kebijakan yang dirumuskan oleh pemerintah, kemudian, berfungsi sebagai kekuatan penghasil ketegangan di masyarakat. sementara kebijakan diterapkan, ketegangan, ketegangan dan konflik dialami oleh mereka yang menerapkan kebijakan dan oleh kebijakan tersebut. dari pendapat tersebut dapat ditarik suatu pemahaman bahwa kebijakan pemerintah telah didefinisikan sebagai suatu tindakan yang disengaja oleh pemerintah untuk menetapkan pola-pola transaksi maupun tindakan, ataupun kelembagaan ataupun mengubah pola-pola yang telah terbentuk lama di dalam lembaga. kebijakan yang telah dirumuskan oleh pemerintah kemudian berfungsi sebagai kekuatan serta menghasilkan ketegangan dalam masyarakat yang dalam hal ini tentunya terdapat kekuatan yang pro maupun kontra. saat kebijakan diimplementasikan adanya tention (ketegangan), strain, (ketegangan mental) dan konflik yang dialami oleh orang-orang yang melaksanakan kebijakan (implementor) dan oleh mereka yang dipengaruhi oleh kebijakan maupun mereka yang menjadi target kebijakan. sementara itu, konsep dasar kepemilikan adalah penguasaan seseorang terhadap barang atau harta dan barang tersebut dalam genggamannya baik secara nyata maupun secara hukum (munawwir 1977). kemudian abd as-salam memberikan pengertian bahwa kepemilikan adalah kepemilikan sebagai eksklusivitas syariat atas sebuah benda yang dimiliki oleh pemilik dengan wewenang hukum atas penggunaan dan penikmatannya serta pemusnahannya kecuali jika dilarang secara hukum (suntana 2010). secara garis besar bahwa kepemilikan adalah sesuatu yang berhubungan dengan harta benda. menurut wahbah al-juhaili bahwa pengertian harta adalah sesuatu yang dibutuhkan dan diperoleh manusia, baik berupa benda yang tampak seperti emas, perak, binatang, tumbuh-tumbuhan, maupun (yang tidak tampak), yakni manfaat. an-nabhani (2002), menguraikan bahwa kepemilikan dapat dibedakan menjadi tiga bagian publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 12 besar yaitu, kepemilikan inividu, kepemilikan umum, kepemilikan negara. pembagian ini merupakan turunan ataupun efek dari nilai filsafat bahwa kepemilikan senantiasa tidaklah baku. catatan sejarah pada zaman dahulu yaitu pada zaman nabi muhammad saw, bagaimana pada waktu itu nabi membuat salah satu lembaga yang disebut dengan hisbah. dimana hisbah ini merupakan lembaga negara yang bertugas mengawasi dan mengendalikan kegiatan masyarakat dalam konteks perekonomian. sehingga pada saat itu kegiatan ekonomi dijamin dengan tidak adanya perlakuan tidak sesuai terhadap konsumen maupun penjaminan keamanan dan kesehatan beraktivitas (saefudin 2011). berbagai kebijakan ekonomi yang secara aturan dimuat dalam berbagai kerangka regulasi yang mengaturnya, maka penjaminan terhadap hak milik baik yang sifatnya pribadi maupun umum harus diakomodir dalam peraturan-peraturan tersebut. seperti halnya dalam menciptakan rasa adil, adanya pemerataan ekonomi, pemerataan pendapatan, membuat kesesuaian aturan kegiatan ekonomi. maka dengan demikian, atas uraian pendahuluan tersebut penulis tertarik untuk menulis artikel ini dengan tujuan yaitu untuk mengalisis bagaimana administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum. metode penelitian penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kepustakaan. implikasi dari menggunakan pendekatan ini terlihat dari alur berpikir penelitian yang induktif, yaitu dari umum ke khusus. selain itu, penelitian ini tidak membahas hubungan sebab-akibat, melainkan ingin lebih mendalami dan menelusuri suatu topik atau isu tertentu dikaitkan dengan konsep dan teori yang dalam hal ini adalah tentang bagaimana administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum. jenis data dan informasi yang dipilih yaitu data sekunder sehingga peneliti tidak perlu untuk melakukan penelitian lapangan. dalam rangka mengumpulkan data dan informasi, penelitian ini menghimpun berbagai pendapat dari ahli dan pakar dalam sejumlah literatur buku maupun dari kitab-kitab dengan kajian yang sesuai. kemudian penulis melakukan analisis terhadap pendapat-pendapat tersebut dan memberi tanggapan dan analisis. hasil dan pembahasan analisis teori hak milik pertama, kepemilikan individu, ialah harta benda yang kepemilikannya dimiliki oleh seseorang ataupun oleh individu. menurut al mishri (2006) ada beberapa ciri ataupun prasyarat untuk kepemilikan perorangan ataupun pribadi. 1. harta yang dimiliki harus senantiasa bermanfaat, artinya harta yang yang dimiliki tidak menjadi suatu kejelekan ataupun kemadharatan bagi kehidupan diantara sesama masyarakat. 2. pemahaman diantara semua masyarakat bahwa tidak setiap harta benda bisa dimiliki oleh perorangan ataupun individu. 3. kepemilikan harta benda tidak selamanya menjadi kepemilikan kita. akan tetapi, ada bagian ataupun kepemilikan orang lain atas harta benda perorangan ataupun individu. 4. perolehan ataupun cara pendapatan harta benda harus dari jalan yang baik ataupun halal. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 13 dalam memperoleh kekayaaan atau hak milik pribadi islam pun telah mengaturnya, tapi bukan dalam aturan untuk pembatasan mencari harta kekayaan. akan tetapi, penekannanya lebih kepada cara memperolehnya yaitu memperolehnya harus dengan jalan yang baik atau halal serta akhir dari pada penggunaan harta benda tersebut. kedua, kepemilikan umum dimana kepemilikan ini adalah yang kepemilikannya bisa dimanfaatkan untuk kepentingan bersama. karena pada dasarnya tidak semua benda atau barang tidak dapat kita kuasai secara pribadi karena dikhawatirkan akan terjadi praktik-praktik pengusaaan secara perseorangan ataupun monopoli. diantara benda-benda yang dapat dimanfaatkan oleh bersama antara lain adalah air, api, udara, sumber energi dan lain sebagainya. oleh karena itu maka, penguasaan terhadap benda-benda tersebut sebaiknya di dilimpahkan pada pihak yang dirasa mempunyai kewenangan untuk mengelolanya yaitu negara ataupun pihak lain yang disyaratkan mempunyai kemampuan untuk pengelolaannya yang sesuai dengan kaidah ataupun norma (nawawi 2009). sebagaimana yang dinukilkan dalam sabda nabi muhammad saw yang diriwayatkan oleh imam abu dawud yaitu dalam tiga hal, yakni air, api dan rerumputan. dengan makna dari hadits tersebut adalah sebaiknya penguasaan terhadap benda-benda yang sangat penting untuk kebutuhan hidup orang banyak sebaiknya di wewenangkan kepada pemerintah. suatu negara. dalam negara kesatuan republik indonesia sendiri, untuk benda-benda yang menyangkut hidup orang banyak diatur dalam aturan konstitusi negara yang termuat dalam undang undang dasar 1945. dengan bunyi sebagai berikut cabang-cabang produksi penting bagi negara dan menguasai hajat hidup orang banyak dikuasai oleh negara. dengan pemahaman seperti yang ditanggapi oleh jimly asshidiqie bahwa dipahami dalam makna dikuasai dalam pengertiannya yang luas, yaitu termasuk juga dimiliki oleh negara dan orang atau subjek asing tidak boleh menjadi pemilik hak atas tanah. ketiga, kepemilikan negara yaitu seluruh kegiatan baik pengelolaan maupun penggunannya harta benda di lakukan oleh negara melalui kewenangan kepala negara atau pemimpin. pemimpin memilik kewengan untuk menggunakannya yang dimana hasil dari pengelolaannya itu digunakan kembali untuk keperluan masyarakat luas dan juga untuk membiayai keperluan tugas pemimpin tersebut. peran negara menurut konsep administrasi islam makna dari keadilan sosial merupakan suatu hal yang sangat penting dalam perekonomian, karena itu mencerminkan bahwa berjalannya perekonomian dengan baik. dengan kata lain bahwa adanya peran negara hadir sebagai upaya untuk mewujudkan kesejateraan masyarakat ataupun kesejahteraan ekonomi. peran negara hadir untuk menyebarkan perekonomian yang bukan hanya milik individu akan tetapi dimiliki atau dinikmati oleh semua masyarakat. terdapat dua aspek yang bisa dilakukan oleh pemerintah dalam rangka pengaturan ekonomi, antara lain yaitu: 1. mengkonstruksi aturan-aturan atau regulasi yang bersumber dari nash syar’i maupun qath’i. supaya untuk menjamin kegiatan ekonomi masyarakat berjalan dengan baik tanpa melakukan kegiatan-kegiatan ekonomi yang dilarang. seperti, menimbum barang, kegiatan yang ribawi, jual beli yang salah dan lain sebagainya. 2. selalu melakukan diskusi dan dialog ataupun bahasa agamanya ijtihad oleh orang-orang yang mampu di bidangnya atau kredibel sehingga produk hukum terisi dengan konsepsi ekonomi dalam naungan hukum islam (hudda 2011). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 14 perlindungan terhadap hak milik baik pribadi maupun hak milik umum diejawantahkan melalui peraturan ataupun kerangka hukum perundang-undangan sebagai salah satu peran negara dalam mengeluarkan kebijakan. dengan adanya peraturan peraturan tersebut akan berdampak terhadap kehidupan masyarakat, misalnya dalam segi perlindungan terhadap harta benda milik masyarakat ataupun kesejahteraan masyarakat lainnya. sebagai gambaran terdapat beberapa contoh mengenai pola pemerintahan zaman kekhalifahan yang dimana pada waktu itu peran negara sangat muncul dalam melindungi masyarakatnya yaitu dengan dikeluarkannya kebijkan pemerintah atau negara terhadap perlindungan hak milik masyarakat oleh negara maupun oleh pihak yang lainnya. berikut beberapa contoh catatan sejarah pada zaman kekhalifahan bagaimana membuat sebuah kebijakan dalam rangka perlindungan terhadap warga masyarakatnya. yaitu, perlindungan terhadap hak-hak para petani antara lain: 1) tersedianya bantuan yang diberikan oleh pemerintah melalui lemabaga keuangan pemerintah terhadap para petani yang gagal terhadap pengelolaan pertaniannya. 2) adanya berbagai jaminan baik jaminan sakit, masa tua, ataupun ketidak mampuan mengelola pertanian. 3) pemerintah dalam hal ini khalifah selalu memperhatikan terhadap hasil pertanian, dan memberikan konvensasi apabila hasil dari pertanian itu mengalami kerusakan dengan sumber keuangan dari badan keuangan negara. 4) ketika terjadi relokasi lahan yang tidak dapat diindahkan untuk keperluan negara maka negara mengganti dengan sesuai ataupun melakukan pemindahan ke tempat lain dengan fasilitas-fasilitas yang cukup memadai (rahman 1995). perlindungan terhadap hak milik pribadi dan umum suatu barang yang kepemilikannya oleh pribadi pada prinsipnya hanya kepemilikan yang sementara taupun kepemilikan yang tidak absolut atau kepemilikannya mutlak, artinya setiap kepemilikan suatu barang atau kekayaan disana terdapat hak milik orang lain dengan kata lain ada pembatasan kepemilikan karena kekayaan atau harta tersebut untuk hajat hidup orang banyak. oleh karenanya maka, peran pemerintah dibutuhkan untuk ikut campur atau intervensi dalam rangka pengamanan barang-barang tersebut. al-mishri memberikan suatu pemahaman mengenai makna intervensi pemerintah, beliau memberikan gambaran dengan membagi makna intervensi kedalam beberapa klasifikasi diantaranya adalah: hukum mawaris atau pembagian harta warisan, harta anak yatim, kewajiban zakat dan mencegah kemadhorotan (al-mishri 2006). sedangkan baqir shadr mengemukakan bahwa pemerintah harus ikut campur tangan dalam kegiatan perekonomian sebagai upaya untuk mengamankan atau menjamin penyesuaian hukum-hukum islam yang berkaitan dengan kegiatan ekonomi (suntana 2010). 1. hukum mawaris (pembagian warisan) harta peninggalan orang yang sudah meninggal sebaiknya dibagikan kepada para ahli warisnya atau yang disebut dengan zawil furud. pembagian harta tersebut merupakan suatu keharusan dalam syariat islam. maka oleh karena itu harus adanya regulasi yang jelas untuk mengaturnya, karena sifatnya yang sangat rentan akan pertikaian apabila dibagikan dengan tidak sesuai atau tidak adil. sehingga di dalam kajian ilmu fiqih, hukum mawaris merupakan bagian yang terkhususkan yang sering dibahas dalam kajian fiqih mawaris. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 15 kemaslahatan atau kebaikan menjadi tujuan utama dalam pembagian harta waris ini, agar supaya jauh dari kemadharatan dan menghindari dari pertikaian dan perselisihan. maka makna kemaslahatan disini yaitu utuk menjaga dan memelihara maksud syara’ (hidayat 2009). para ulama ahli hadits memberikan pandangan menganai hadits tersebut, bahwa yang dimaksud dalam ashobah tersebut atau sisa harta warisan dibagikan kepada ahli waris laki-laki karena peran dan tanggungjawab laki-laki memberikan nafkah kepada keluarganya. sedangkan perempuan diberikan nafkah oleh suaminya. karena laki-laki merupakan penanggung jawab dalam rumah tangga dan sebagai pemimpin dalam rumah tangga dan anggota keluarganya, maka dari itu laki-laki harus mempunyai kekuatan keauangan yanga baik (mardani 2011). maka dengan demikian, kiranya perlu ada aturan atau regulasi yang mengatur pembagian harta waris tersebut. yaitu adanya sistem kerangka hukum yang mengatur terhadap pembagian warisan baik berupa perundang-undangan ataupun aturan dibawah undang-undang. akan tetapi harus digaris bawahi juga peraturan-peraturan yang dibuat baik undang-undang ataupun aturan dibawah undang-undang harus dibuat berdasarkan atau berpedoman pada hukum waris menurut syariat islam. atau dengan kata lain formalisasi hukum islam agar supaya kedudukan hukum islam tingkatannya lebih kuat dalam tata aturan perundang-undangan di indonesia. 2. harta anak yatim salah satu hal perlu adanya intervensi pemerintah atau negara adalah menjaga amanah harta anak yatim, sebagaimana para mufassir menjelaskan q.s an-nisa ayat 5 bahwa harta yang dimaknakan dalam ayat itu adalah harta anak yatim, akan tetapi secara hakikat bahwa harta itu pemberian dari allah swt kepada manusia untuk melakukan kehidupan. sehingga berkenaan dengan itu maka harta tersebut harus dikelola oleh orang yang mampu menggunakannya. sepanjang anak yatim tersebut belum mampu menggunakan hak atas harta tersebut. adapun ketika belum mampu menggunakan serta mengelolanya maka harta tersebut dilarang diberikannya sampai pada waktu mampu untuk mengelolanya. al mishri memberikan pendapat mengenai hal ini, pendapatnya mengatakan bahwa karena harta memiliki kedudukan yang sangat penting untuk kepentingan dalam hidup dan kehidupan maka harus ada sistem pengelolaan. disini negara hadir sebagai pemangku kekuasaan dan juga pemangku kepentingan untuk melakukan andil ambil bagian dalam pengelolaannya sebagai pemberi kemaslahatan untuk semuanya. amanah yang begitu besar dalam mengelola harta anak yatim ini menjadi suatu kebaikan dan kebajikan bagi yang benarbenar mengelolanya. peran pemerintah atau negara untuk ikut campur atau intervensi dalam pengelolaan harta anak yatim ini misalnya membentuk lembaga yang khusus menangani hal tersebut atau memberikan kewenangan pada lemabaga tertentu untuk memberikan penilaian ataupun pengujian kepada siapa harta ini akan diberikan sebagai pengelola. kemudian pemerintah atau negara juga hadir untuk melakukan evaluasi atas pengelolaan harta yang diberikan kepada yang diamanahi tersebut. 3. kewajiban zakat dalam tinjauan aspek bermuamalah zakat sangat berguna sekali sebagai sarana penyebaran harta dan juga sebagai sarana peningkatan produktivitas. penyebaran harta yang dimaksud adalah bagaimana zakat itu sendiri bisa digunakan sebagai sarana penyebaran harta dari yang berkecukupan kepada yang kurang mampu. sehingga dengan zakat ini akan menjadikan rasa kebersamaan terhadap sesama menjadi lebih terjaga. kemudian, zakat sebagai sarana untuk peningkatan produktivitas yaitu cara pengelolaan zakat yang tadinya hanya bersifat pada pemenuhan makanan saja akan tetapi dirubah kepada pola pengelolaan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 16 pemberdayaan. dengan kata lain bahwa zakat bukan hanya untuk kebutuhan yang sifatnya jangka pendek saja akan tetapi sebagai pemenuhan untuk jangka yang lebih panjang. ketika zakat digunakan sebagai pemenuhan jangka pendek artinya zakat hanya digunakan untuk keperluan konsumsi saja. namun, ketika zakat digunakan sebagai pemenuhan kebutuhan yang lebih panjang artinya zakat itu digunakan untuk pemberdayaan masyarakat. misalnya dengan pemberian bantuan finansial yang bersumber dari dana zakat kemudian dikelolanya sehingga dapat menghasilkan keuntungan bagi pihak pengelolanya tersebut. dengan aturan dan pola tersebut diharapkan nantinya pihak pengelola atau orang penerima dana zakat produktif ini akan berubah menjadi pemberi zakat. potensi zakat yang begitu besar dan juga memiliki efek yang sangat baik guna pembangunan ekonomi umat, maka sepatutnya pemerintah atau negara untuk turun tangan dalam pengelolaan dengan melakukan intervensi terhadap pengelolaan dana zakat ini. turun tangan pemerintah atau negara dalam hal ini bukan dimaksudkan untuk mengambil keuntungan dari dana zakat tersebut, akan tetapi negara atau pemerintah menjamin akan pengelolaan dana zakat sehingga dapat tersalurkan kepada yang berhak untuk menerimanya. selaian itu, turun tangan pemerintah atau negara terhadap pengelolaan zakat ini, bisa melakukan akselresai dalam pengumpulan dana zakat, karena dengan pengelolaan secara profesional dan modern sehingga para muzaki atau orang yang membayar zakat akan lebih tenang atau lebih nyaman. kemudian juga di sisi lain pemerintah atau negara bisa menggunakan kekuasaanya untuk melakukan terobosan dengan diterbitkannya aturan atau regulasi mengenai zakat ini. seperti misalnya kewajiban untuk membayar zakat diwajibkan namun apabila yang tidak ingin membayar zakat negara atau pemerintah dapat melakuka intervensi melalui aturan atau kebijakan yang dapat dibuatnya. sebagaimana terjadi pada zaman ke khalifahan abu bakar as shiddiq. 4. mencegah kemadharatan intervensi atau campur tangan pemerintah (negara) disini yaitu, selain pada aspek-aspek yang telah disebutkan di atas, maka campur tangan pemerintah bisa dilakukan untuk meminimalisir terhadap kemadharatan dari akibat pertikaian sesama umat. pemerintah harus menjadi penengah serta sebagai pengambil keputusan samapai pada penyelesaian masalah ketika terjadi perselisihan atau pertikaian yang terjadi diantara sesama warga masyarakat. karena kemadharatan bisa timbul akibat dari kepemilikan harta benda pribadi atau perorangan. kepemilikan pribadi pada prinsipnya tidak bermasalah dengan siapapun, akan tetapi akan bermasalah ketika barang asalnya pribadi itu dapat mengganggu orang lain yang sama ketika membutuhkan terhadap barang itu sendiri. dalam suatu riwayat yang di jelaskan oleh abu ja’far dari ayahnya ali zainal abidin menjelaskan bahwa: “samrah memiliki sebuah pohon kurma, dimana dahannya menjulur pada tembok rumah salah seotrang anshar, orang anshar dan dan keluarganya merasa terganggu dengan dahan tersebut, kemudian dia mengadu kepada rasulullah, rasulullah kemudian bersabda kepada orang yang mempunyai pohon kurma: ‘juallah pohon kurma itu’ ternyata dia tidak mau menjualnya. kemudian rasulullah bersabda: ‘potonglah pohon itu’ diapun tidak mau memotongnya. rasulullah bersabda: ‘berikanlah pohon itu kepadanya, maka engkau akan mendapatkan gantinya di surga” dan dia masih tidak mau. kemudian rasulullah berpaling dan berkata kepada orang itu: ‘engkau adalah sumber bencana’ dan selanjutnya rasulullah menghadap kepada orang anshar dan bersabda: ‘pergilah dan cabut pohon itu!’”. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 17 penjelasan dari hadits tersebut dapat dimaknai bahwa pemerintah atau negara dituntut untuk bisa menyelesaikan permasalahan yang terjdi ketika ada perselisihan diantara warga masyarakatnya. pemerintah dalam hal ini harus menjadi hakim ataupun pengambil keputusan yang dapat memuaskan kepada semuanya bahakan negara harus berposisi pada kebenaran. pemerintah atau negara harus mampu mencegah kemadharatan dan mencegah warga masyarakatnya dari kemadharatan. bukan pemerintah atau negara menikmati kemadhorotan yang ditimbulkan dari warga masyarakatnya, sebagaimana kaidah ushul fiqih menjelaskan bahwa menghidarkan kerusakan lebih diutamakan dan diprioritaskan dari pada mengambil kemaslahatan”. simpulan secara garis besar bahawa kepemilikan dapat di kategorikan menjadi tiga kategori besar antara lain adalah kepemilikan individu, kepemilikan umum dan kepemilikan negara. kepemilikan tersebut perlu dijaga dan diperhatikan, maka oleh karean itu, untuk menjaga kepemilikan tersebut harus adanya campur tangan pemerintah sebagai wujud untuk pemberian rasa aman terhadap kepemilikan tersebut. campur tangan pemerintah atau negara disini bisa melalui penyedian aturan-aturan perundang-undangan. dengan adanya regulasi atau aturan tersebut diharapkan bisa menjaga umat dari kepemilikannya baik harta maupun sampai pada kesejahteraannya. sebagai upaya untuk melaksanakan keputusan keputusannya tersebut negara dalam hal ini dilakukan oleh pemerintah memerlukan suatu alat untuk melaksanakan kebijakannya itu sendiri antara laian adalah kewajiban untuk mengeluarkan zakat, pembagian harta warisan, mencegah kemadharatan dan juga harta anak yatim. referensi abdul, k.a., et al. (1999) sistem, prinsip dan tujuan ekonomi islam. bandung: pustaka setia. al-juhaili, w. (1989). al-fiqh al-islami wa adillatuhu juz iv. damsyik: dar al-fikr. al-maliki. (2001). politik ekonomi islam. jatim: al-izzah. al-mishri. (2006). pilar-pilar ekonomi islam. yogyakarta: pustaka pelajar. ali, z. (2008). hukum ekonomi syariah. jakarta: sinar grafika. an-nabhani, t. (2002). membangun sistem ekonomi alternatif perspektif islam, oleh moh. maghfur wachid. surabaya: risalah gusti. asshiddiqie, j. (2013). komentar atas undang-undang dasar negara republik indonesia tahun 1945. jakarta: sinar grafika. ash-shidiqie, m.h. (2013). falsafah hukum islam. semarang: pt.pustaka rizki putra. budi, a.h. (2009). memahami dasar dasar ilmu fara’id. bandung: titian ilmu. departemen agama ri. (2009). al-qur’an dan tafsirnya jilid 1. jakarta: departemen agama ri. djazuli, a. (2009). fiqh siyasah. jakarta: prenada media group. idri. (2015). hadis ekonomi: ekonomi dalam perspektif hadis nabi. jakarta: prenadamedia group. karim, a. (2012). sejarah pemikiran ekonomi islam. jakarta: pt rajagrafindo persada. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 10-18 e-issn 2715-9256 ================================================================================== cipta lukmanul hakim & aip zaenal muttaqin administrasi islam memandang kebijakan negara dalam melindungi hak milik pribadi dan umum 18 mardani. (2011). ayat-ayat dan hadis ekonomi syariah. jakarta: rajagrafindo persada. munawwir. (1997). kamus al munawwir. surabaya: pustaka progresif. muti, a., huda, n. (2011) keuangan publik islam: pendekatan al-khoroj. bogor: ghalia indonesia. naf’an. (2013). ekonomi makro: tinjauan ekonomi syariah. yogyakarta: graha ilmu. nawawi, i. (2009). ekonomi islam: perspektif teori, sistem, dan aspek hukum. surabaya: cv. putra media nusantara. praja, j.s. (2009). filsafat hukum islam. bandung: pt. lathifah press. qaradhawi, yusuf. (2005). spektrum zakat dalam membangun ekonomi kerakyatan. jakarta: zikrul hakim. qodri, a.a (2004). membangun fondasi ekonomi umat. yogyakarta: pustak pelajar. rahman, a. (1995). doktrin ekonomi islam jilid 1. yogyakarta: dana bhakti wakaf. rianto m.n. (2010). teori makro ekonomi islam. bandung:alfabeta saefudin, a.m. (2011). membumikan ekonomi islam. jakarta:pt ppa consultans. suhendi, h. (2014). fiqh muamalah. jakarta: pt rajagrafindo persada. sukirno, s. (2011). ekonomi pembangunan. jakarta: kencana prenada media group. suntana, i. (2010). politik ekonomi islam. bandung: cv pustaka setia. syafei, r. (2001). fiqh muamalah. bandung: cv pustaka setia. tanjung, s., izzan, a. (2007). refernsi ekonomi syariah: ayat ayat al-quran yang berdimensi ekonomi. bandung:pt.ramaja rosdakarya. umer, m.c. (2000) islam dan pembangunan ekonomi. jakarta:gema insani. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 66 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut analisis kinerja pendapatan daerah kabupaten garut 1cepi triana safari 1ilmu pemerintahan sekolah tinggi ilmu sosial dan ilmu politik tasikmalaya; cepi.triana33@gmail.com abstract the implementation of regional autonomy and decentralization has implications for the broadening of regional authorities to regulate and manage regional revenues. the purpose of this study was to determine the performance of regional revenue in the garut regency’s statement of budget realization since 2013-2017 fiscal years.the theory that i use in this study is the theory of mahmudi (2016) which states that to analyze the performance of regional revenue can be done by analyzing the variance (difference) revenue budget, analysis of revenue growth, and financial ratio analysis.the method used in this research is descriptive method with a qualitative approach.the results showed that the regional revenue performance of garut regency in the 2013-2017 fiscal years based on the analysis of variance (difference) of the revenue budget was considered to be poor and then based on revenue growth was considered quite good. the regional revenue performance of garut regency 2013-2017 fiscal years based on the degree of decentralization ratio is considered less, based on the regional financial dependency ratio is still considered very high, and based on regional financial independence ratios was considered very low and included in the pattern of instructive relations. keywords: regional revenue performance, analysis of variance revenue budget, analysis of revenue growth, financial ratio analysis. pendahuluan perubahan dari sentralisasi menjadi desentralisasi di indonesia dilaksanakan melalui penerapan kebijakan otonomi termaktub dalam undang-undang nomor 23 tahun 2014, dan kebijakan perimbangan keuangan pusat dan daerah termaktub dalam undang-undang nomor 33 tahun 2004. penerapan kedua undang-undang tersebut membawa konsekuensi terhadap penyediaan sumber keuangan daerah yang sebanding dengan banyaknya kegiatan pemerintahan di daerah otonom. penyelenggaraan hak-hak tersebut membuat daerah berkewenangan untuk mengatur dan manjelankan pemerintahannya sendiri. pemerintah daerah wajib mempertanggungjawabkan pelaksanaan tugas dan kewenangannya. untuk pelaksanaan apbd pemerintah daerah wajib melakukan pertanggungjawaban dalam bentuk laporan keuangan. elemen dari lapran keuangan pemerintah daerah salah satu di antaranya yaitu laporan realisasi anggaran (lra). melalui lra dapat dilakukan analisis laporan keuangan berupa analisis pendapatan daerah. keuangan daerah menurut mamesah (1995) dalam (halim, 2004:18) adalah harta daerah yang berupa kekayaan yang diakui dan dimiliki oleh daerah atau negara yang tingkatnya lebih tinggi posisinya, dapat berupa uang atau barang yang merupakan semua kewajiban serta hak yang tepat berdasarkan peraturan. mailto:cepi.triana33@gmail.com publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 67 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut laporan ini membandingkan antara penerimaan dan pengeluaran dengan masing masing anggaran pertahunnya yang telah ditetapkan sebelumnya. selain itu juga dapat diketahui hal tersebut digunakan apa saja dalam priode tersebut. setiap satu priode yang telah berlangsung maka dalam laporan realisasi ini dibandingkan, yang selanjutkan akan terdapat sumber dananya darimana, dialokasikan dimana dan pemakaiannya seperti apa (suwanda, 2015:71). kinerja pendapatan daerah menurut mahmudi (2016) secara umum yaitu jika manifestasi kinerja berada dibawah jumlah yang dianggarkan, maka kinerjanya dianggap buruk. evaluasi yang dilakukan untuk menigkatkan kinerja pendapatan, perlu dilakukannya anggaran yang melebihi target dibuktikan dengan bagian pendapatan yang paling dominan. untuk mengetahui kinerja pendapatan daerah menurut mahmudi (2016) perlu adanya upaya upaya sebagai berikut: 1. analisis varians anggaran pendapatan pelaksanaan pendapatan kinerja yang berupa anggaran pendapatan maupun keuangan dapat diukur dan dinilai melalui analisis varians (selisih) dan juga dapat diketahui daya guna yang diperoleh dari target yang telah ditentukan. ketika pemerintah bisa mendapatkan pendapatan yang melampaui target yang telah ditetapkan maka kinerja pendapatan tersebut dianggap bagus. sedangkan, ketika pemerintah mendapatkan pendapatan dibawah target yang telah ditentukan maka kinerja pendapatan tersebut dianggap kurang bagus. (mahmudi, 2016). 2. analisis pertumbuhan pendapatan analisis pertumbuhan pendapatan memiliki tujuan yang di antaranya adalah guna memahami dalam suatu tahun anggaran dalam pemerintah ataupun beberapa periode, dapat mengetahui apakah terjadi pertumbuhan yang negatif atau positif dalam kinerja anggaran. secara ideal, pendapatan tersebut dapat tumbuh dan diharapkan bisa cenderung meningkat serta hasil yang positif. namun, apabila hasil negatif yang ada atau tumbuh, hal tersebut akan mengindikasikan terjadinya kinerja yang turun serta harus dapat diketahui faktor yang memicu hal itu. (mahmudi, 2016). pertumbuhan pendapatan pada tahun tertentu (t) dapat dihitung dengan rumus berikut: 3. analisis rasio keuangan analisis rasio keuangan salah satunya dipakai untuk menganalisis pendapatan guna mengevaluasi kinerja menurut mahmudi (2016) adalah sebagai berikut: a. rasio derajat desentralisasi meningkatnya pendapatan asli daerah membuat peningkatan yang tinggi terhadap bisa atau tidaknya pemerintah daerah menyelenggarakan desentralisasi. pada dasarnya derajat desentralisasi ini dibuat sebgai tolak ukur antara jumlah pendapatan dan penerimaan daerah. (mahmudi, 2016:140). proses tersebut dapat dihitung dengan cara sebagai berikut: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 68 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut tabel 1.1 kriteria tingkat derajat desentralisasi persentase pad kemampuan keuangan daerah 0,00 – 10,00 sangat kurang 10,01 – 20,00 kurang 20,01 – 30,00 sedang 30,01 – 40,00 cukup 40,01 – 50,00 baik > 50,00 sangat baik sumber: banga (2017) b. rasio ketergantungan keuangan daerah melalui cara perhitungan ini kita dapat mengetahui jika rasio ini semakin tinggi maka ketergantungan pemerintah daerahpun memiliki tingkat yang besar kepada pemerintah pusat (mahmudi, 2016). sebagaimana rumus berikut ini: tabel 1.2 ukuran penilaian ketergantungan keuangan daerah %daper/tpd tingkat ketergantungan daerah 0,00 – 10,00 sangat rendah 10,01 – 20,00 rendah 20,01 – 30,00 sedang 30,01 – 40,00 cukup 40,01 – 50,00 tinggi > 50,00 sangat tinggi sumber: hidayat (2017) c. rasio kemandirian keuangan daerah jenis rasio pada prinsipnya dihitung dengan melakukan perbandingan antara total penerimaan asli daerah dan total penerimaan transmisi dari pemerintah pusat dan provinsi juga pinjaman daerah. angka rasio yang semakin tinggi ini menunjukkan bahwa tingkat kemandirian keuangan pemerintah daerah semakin tinggi (mahmudi, 2016). dalam mengkalkulasikan rasio kemandirian keuangan daerah digunakan rumus sebagai berikut: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 69 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut berikut ini adalah tabel yang dijadikan sebagai pedoman untuk mengetahui pola hubungan dengan kemampuan daerah dilihat dari sisi keuangannya: tabel 1.3 tipe hubungan dan tingkat kemampuan daerah kemampuan keuangan kemandirian (%) pola hubungan rendah sekali 0% 25% instruktif rendah 25% 50% konsultatif sedang 50% 75% partisipatif tinggi 75% 100% delegatif sumber: halim (2004) 1) tipe hubungan instruktif, yaitu tidak adanya kontribusi dari daerah yang mereka belum bisa menjalankan otonomi daerahnya, dibandingkan dengan kontribusi pemerintah pusat yang lebih menonjol dalam membantu menjalankan otonomi daerah tersebut. 2) tipe hubungan konsultatif, yaitu pemerintahan daerah yang mulai sedikit lebih mampu menjalankan otonomi daerahnya sehingga pemerintah pusat sudah mulai tidak ikut campur tangan di daerah tersebut. 3) tipe hubungan partisipatif, yaitu pemerintah daerah sudah >50% mampu menjalankan roda pemerintahannya sendiri. 4) tipe hubungan delegatif, dari hubungan ini pemerintah daerah sudah bisa sendiri dalam menjalankan pemerintahan didaerahnya. pemerintah pusatpun sudah tidak ikut mengatur secara intensif lagi daerah tersebut. sebuah analisis yang digunakan untuk menilai baik atau buruknya pemerintahan dalam menjalankan anggarannya, dinilai baik jika anggaran tersebut sesuai dan melampaui jumlah yang telah ditetapkan. anlaisis tersebut menggunakan analisis pendapatan daerah yang dibuat oleh pemerintahannya itu sendiri untuk menilai kinerja daerah tersebut. berdasarkan pada perda kabupaten garut nomor 19 tahun 2008 tentang pokok-pokok pengelolaan keuangan daerah kabupaten garut, dalam pasal 17 ayat 2 dinyatakan bahwa total perolehan yang dimasukkan anggaran pendapatan dan belanja daerah adalah perhitungan yang masuk akal, realistis, dapat diukur, dan tercapai bagi tiap sumber penerimaan. sementara itu, penerimaan pendapatan daerah pemerintah kabupaten garut selama tahun 2013-2017 tidak mencapai target yang telah ditetapkan. beban pemerintah daerah semakin besar dikala pemerintah pusat melimpahkan wewenangnya kepada daerah, yang mana diharuskannya pendapatan daerah yang lebih meningkat lagi. besarnya potensi yang dapat dimanfaatkan di kabupaten garut tidak serta merta membuat daerah mampu menggali dan mengembangkan potensi daerah yang dapat menjadi sumber pendapatan bagi daerah. bahkan pada tahun 2016 pendapatan asli daerah yang diterima oleh kabupaten garut terjadi penyusutan pendapatan daerah yang cukup berarti, keadaan tersebut terdapat dalam grafik berikut. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 70 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut 2 0 1 3 2 0 1 4 2 0 1 5 2 0 1 6 2 0 1 7 grafik 1.1 pendapatan asli daerah kabupaten garut tahun 2014-2016 pad kabupaten garut tahun 2014 2016 450.000.000.000 400.000.000.000 419,201,758,615. 11 385,312,223,031. 350.000.000.000 373,261,713,306 89 2014 2015 2016 pad kabupate… sumber: lra kabupaten garut, data diolah oleh peneliti. pendapatan transfer yang diterima oleh kabupaten garut setiap tahunnya selalu lebih tinggi daripada penerimaan pendapatan asli daerah (pad), keadaan tersebut terdapat dalam grafik berikut. grafik 1.2 penerimaan pendapatan daerah kabupaten garut 2013-2017 4.000.000.000.000 3.000.000.000.000 2.000.000.000.000 1.000.000.000.000 0 pad pendapatan transfer pendapatan lain lain yang sah sumber: lra kabupaten garut, data diolah oleh peneliti. berdasarkan fenomena dan permasalahan yang telah dideskripsikan diatas peneliti ingin mengetahui bagaimana kinerja pendapatan daerah kabupaten garut, kinerja pendapatan ini mencerminkan capaian realisasi pendapatan dan komponen pendapatan apa saja yang berkontribusi tinggi terhadap penerimaan pendapatan daerah. apabila jumlah pendapatan yang diinginkan tidak berhasil maka dibutuhkan pengkajian ulang, tentang sebab dari pendapatan yang tidak memuaskan tersebut. sebab anggaran pendapatan daerah salah satu targetnya yaitu sedikitnya harus terlampaui jumlah pendapatan yang telah ditetapkan. oleh sebab itu penelitian ini dilakukan dengan suatu tujuan yaitu untuk menganalisis kinerja pendapatan daerah kabupaten garut tahun anggaran 2013-2017. metode penelitian jenis penelitian kualitatif adalah metode penelitian yang diambil dalam penelitian ini, yaitu dengan tipe penelitian deskriptif. dalam rangka untuk memperoleh data yang diharapkan, perlu dilakukan suatu cara tepat yang akan dilakukan. teknik pengumpulan data yang digunakan yaitu wawancara mendalam secara terstuktur. melalui wawancara yang terstruktur, pengumpul data dapat didapatkan dari beberapa pewawancara. informan dapat ditentukan melalui purposive teknik, yang memiliki arti bahwa informan tersebut dapat dipilih secara publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 71 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut sengaja karena dianggap mampu menambah data dalam penelitian. selain itu penelitian ini menggunakan studi kepustakaan, yaitu data penelitian yang diperoleh dari studi pustaka. mengumpulkan data dengan cara mempelajari dokumen serta buku-buku yang berhubungan dengan pokok-pokok penelitian. proses analisis data yang digunakan adalah analisis data kualitatif, yaitu dengan melakukan pencarian dan penyusunan yang terstruktur dari data yang didapatkan melalui wawancara, observasi, dan lainnya. peneliti menggunakan model miles dan huberman tentang analisis data yang terdiri dari beberapa langkah yaitu, reduksi data, data display atau penyajian, penarikan kesimpulan/ verifikasi. (miles dan huberman, 2007:16). sehingga dapat mudah dipahami, dengan cara mengumpulkan dan, mendefinisikan dalam kelompok, dilakukannya integrasi, disusun dalam pola serta mampu membuat kesimpulan yang dikhususkan pada orang lain. hasil dan pembahasan 1.1 analisis varians (selisih) anggaran pendapatan analisis varians yang digunakan sangat membantu memberikan informasi tentang kinerja pendapatan yang bisa dibandingkan tahun pertahunnya. berikut ini tabel varians pendapatan daerah kabupaten garut tahun anggaran 2013-2017: tabel 3.1 hasil varians pendapatan daerah kabupaten garut tahun anggaran 2013-2017 tahun anggaran realisasi selisih anggaran varians % 2013 2.777.458.207.457 2.741.528.022.330 -35.930.185.127 -1,29 2014 3.161.339.193.252 3.150.458.860.769 -10.880.332.483 -0,34 2015 3.631.183.716.298 3.540.619.065.782,11 -90.564.650.516 -2,49 2016 4.019.998.196.150,35 3.748.975.224.710,89 -271.022.971.439 -6,74 2017 4.528.926.876.090,17 4.422.978.254.586 -105.948.621.504 -2,34 sumber: lra kabupaten garut, data diolah oleh peneliti. dari tabel di atas maka terdapat selisih anggaran dan persentase varians yang negatif. melalui selisih tersebut dapat diketahui tingkat efektivitas pencapaian target pendapatan daerah kabupaten garut. hasil perhitungan varians yang menunjukkan angka negatif memiliki arti bahwa realisasi pendapatan daerah kabupaten garut selama tahun anggaran 2013-2017 tidak dapat mencapai anggaran yang telah ditetapkan. selisih kurang terendah terjadi pada tahun 2014 dengan persentase varianssebesar 0,34% dan nominal 10.880.332.483. selisih kurang tertinggi terjadi pada tahun 2016, dengan persentase varians sebesar -6,74%. apabila dilihat dari persentase memang tidak terlalu besar, namun apabila dilihat secara nominal selisih kurang cukup signifikan yaitu sebesar 271.022.971.439. sedangkan wawancara yang dilakukan kepada kepala sub bidang akuntansi belanja hasilnya yaitu, pendapatan pembiayaan terdapat beberapa halangan dan gangguan untuk perolehan tujuan pendapatan daerah yang telah disepakati sebelumnya seperti keterlambatan penetapan apbd perubahan provinsi jawa barat tahun 2016 yang berdampak pada penyerapan bantuan keuangan pemerintah provinsi jawa barat. permasalahan seperti perkembangan ekonomi dunia turut mempengaruhi terhadap pendapatan pemerintah pusat, yang berimbas publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 72 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut pada capaian kinerja pendapatan daerah untuk jenis dana perimbangan, sehingga pendapatan daerah tidak sesuai dengan perolehan dana yang telah disepakati sebelumnya. secara keseluruhan varians anggaran pendapatan daerah kabupaten garut pada tahun anggaran 2013-2017 memiliki persentase dan nominal selisih yang negatif serta fluktuatif. kinerja pendapatan daerah kabupaten garut tahun anggaran 2013-2017 berdasarkan analisis varians dapat dinilai kurang baik. sebab realisasi pendapatan di bawah jumlah yang telah dianggarkan sehingga menghasilkan selisih kurang yang termasuk kategori tidak menguntungkan atau disebut unfavourable variance. 1.2 analisis pertumbuhan pendapatan berikut pertumbuhan pendapatan kabupaten garut tahun anggaran 2013-2017. tabel 3.2 hasil pertumbuhan pad kabupaten garut ta 2013-2017 tahun realisasi pad pertumbuhan pad tingkat pertumbuhan pad% trend% 2012 184.269.764.772 2013 240.631.630.078 56.361.865.306 30,58 2014 373.261.713.306 132.630.083.228 55,12 24,53 2015 419.201.758.615,11 45.940.045.309 12,31 -42,81 2016 385.312.223.031,89 -33.889.535.583 -8,08 -20,40 2017 692.255.365.083 306.943.142.051 79,66 87,75 sumber: lra kabupaten garut, data diolah oleh peneliti. berdasarkan tabel tersebut kita dapat mengetahui pendapatan asli daerah antara anggaran 2013 sampai 2015 selalu mengalami pertumbuhan positif yang artinya mengalami peningkatan. meskipun dengan kecenderungan yang fluktuatif. kemudian penerimaan pada tahun 2016 tentang pendapatan asli daerah terjadi penurunan kemudian kembali mengalami peningkatan ditahun 2017.pertumbuhan pendapatan terendah terjadi pada tahun 2016, pad mengalami pertumbuhan negatif sebesar 8,08% yang artinya pendapatan asli daerah pada tahun 2016 mengalami penurunan sebesar 33.889.535.583. kemudian pertumbuhan pendapatan tertinggi terjadi pada tahun 2017, pad mengalami pertumbuhan positif yang meningkat cukup tinggi yaitu sebesar 79,66% dengan nominal peningkatan pad sebesar 306.943.142.051. berdasarkan hasil wawancara yang telah dilakukan bahwa penurunan penerimaan pad pada tahun 2016 terjadi karena faktor bencana alam dan adanya pajak daerah serta retribusi daerah yang telah ditetapkan dalam anggaran namun tidak boleh dilakukan pemungutan. berikut hasil pertumbuhan pendapatan daerah kabupaten garut antara tahun anggaran 2013 sampai dengan 2017. 73 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== tabel 3.3 hasil pertumbuhan pendapatan daerah kabupaten garut tahun anggaran 2013-2017 tahun realisasi pendapatan daerah pertumbuhan pendapatan daerah tingkat pertumbuhan pendapatan daerah% trend% 2012 2.329.795.383.220 2013 2.741.528.022.330 411.732.639.110 17,67 2014 3.150.458.860.769 408.930.838.439 14,92 -2,53 2015 3.540.619.065.782,11 390.160.205.013 12,38 -2,53 2016 3.748.975.224.710,89 208.356.158.929 5,88 -6,50 2017 4.422.978.254.586 674.003.029.875 17,98 12,09 sumber: lra kabupaten garut, data diolah oleh peneliti. melalui tabel tersebut kita mengetahui pada tahun 2013 pendapatan daerah mengalami pertumbuhan positif sebesar 17,67% dengan nominal peningkatan pendapatan sebesar 411.732.639.110. pada tahun 2014 pendapatan daerah tetap mengalami pertumbuhan positif, namun tingkat pertumbuhannya mengalami penurunan. tingkat pertumbuhan pendapatan daerah pada tahun 2014 adalah 14,92% dengan nominal peningkatan sebesar 408.930.838.439. pada tahun 2015 pendapatan daerah mengalami pertumbuhan yang positif, namun tingkat pertumbuhannya kembali mengalami penurunan dari tahun sebelumnya. tingkat pertumbuhan pendapatan daerah pada tahun 2015 adalah 12,38% dengan nominal peningkatan pendapatan sebesar 390.160.205.013. pada tahun 2016 pendapatan daerah masih mengalami pertumbuhan yang positif, namun tingkat pertumbuhannya mengalami penurunan yang cukup besar apabila dibandingkan dengan tahun-tahun sebelumnya. tingkat pertumbuhan pendapatan daerah pada tahun 2016 adalah 5,88% dengan nominal peningkatan pendapatan sebesar 208.356.158.929. pertumbuhan pendapatan yang paling besar terjadi pada tahun 2017, dengan nominal peningkatan pendapatan daerah sebesar 674.003.029.875 dan persentase pertumbuhan sebesar 17,98%. secara umum pertumbuhan pendapatan kabupaten garut tahun anggaran 2013-2017 mengalami pertumbuhan yang baik.meskipun tingkat pertumbuhan pendapatan mengalami kecenderungan yang fluktuatif, namun pertumbuhan pendapatan selalu bergerak positif, kecuali pada tahun 2016 pendapatan asli daerah mengalami pertumbuhan yang negatif.hal tersebut berarti dapat dikatakan bahwa kinerja pendapatan daerah kabupaten garut tahun anggaran 2013-2017 berdasarkan analisis pertumbuhan dapat dinilai cukup baik, sebab secara umum selalu mengalami pertumbuhan yang positif atau berarti pendapatan mengalami peningkatan. 1.3 analisis rasio keuangan 1.3.1 rasio derajat desentralisasi besaran keterlibatan pendapatan asli daerah dengan total pendapatan daerah dapat dilihat di rasio derajat desentralisasi. berikut rasio derajat desentralisasi kabupaten garut selama tahun anggaran 2013-2017. 74 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== tabel 3.4 rasio derajat desentralisasi kabupaten garut ta 2013-2017 tahun pad pendapatan daerah rasio derajat desentralisasi % kriteria 2013 240.631.630.078 2.741.528.022.330 8,78 sangat kurang 2014 373.261.713.306 3.150.458.860.769 11,85 kurang 2015 419.201.758.615,11 3.540.619.065.782,11 11,84 kurang 2016 385.312.223.031,89 3.748.975.224.710,89 10,28 kurang 2017 692.255.365.083 4.422.978.254.586 15,65 kurang rata-rata 11,68 kurang sumber: lra kabupatenl garut, data diolah oleh peneliti. berdasarkan tabel tersebut bahwa rasio derajat desentralisasi kabupaten garut pada tahun anggaran 2013-2017 secara umum masih rendah dengan perkembangan yang fluktuatif. jumlah rata-rata rasio derajat desentralisasi kabupaten garut dari tahun anggaran 2013-2017 adalah sebesar 11,68% dan termasuk pada kriteria kurang. bahkan pada tahun anggaran 2013 rasio derajat desentralisasi termasuk kepada kriteria minim (kurang) sekali sebab terdapat diinterval 0,00-10,00% yang menunjukkan persentase angka 8,78%. kemudian pada tahun anggaran 2014 rasio derajat desentralisasi meningkat menjadi 11,85% dan termasuk pada kriteria minim (kurang) sebba terdapat diinterval 10,01-20,00%. begitupun pada tahun 2015 rasio derajat desentralisasi masih berada pada kriteria kurang dan rasio mengalamipenurunan menjadi 11,84%. setelah itu juga tahun 2016, rasio derajat desentralisasi sekali lagi terjadi penurunan menjadi 10,28%. pada tahun anggaran 2017, rasio derajat desentralisasi mengalami peningkatan cukup baik menjadi 15,65%. namun tingginya rasio tersebut masih tetap berada dalam kriteria kurang, sebab rasio ada pada interval 10,01-20,00%. rendahnya kontribusi pendapatan asli daerah (pad)memperlihatkan jika pad masih belum mampu menjadi sumber keuangan utama dalam penyelenggaraan pemerintahan daerah.pendapatan asli daerah diharapkan dapat menjadi modal yang utama dalam penyelenggaraan pemerintahan dan pembangunan, sebab merupakan sumber penerimaan yang menjadi kewenangan daerah dalam pengelolaannya.secara keseluruhan kinerja pendapatan daerah kabupaten garut tahun anggaran 2013-2017 berdasarkan rasio derajat desentralisasi fiskal dapat dinilai masih kurang. sebab keikut sertaan pendapatan asli daerah terhadap total pendapatan daerah masih tergolong pada kriteria minim (kurang), rata-rata persentase sebesar 11,68% dan berada pada interval 10,01-20,00%. 75 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== 1.3.2 rasio ketergantungan keuangan daerah dapat dilihat besaran ketergantungan pendapatan daerah kepada bantuan dari provinsi maupun pusat. untuk mengetahui lebih lengkapnya berikut ini uraiannya. tabel 3.5 rasio ketergantungan keuangan daerah kabupaten garut tahun anggaran 2013 2017 tahun pendapatan transfer pendapatan daerah rasio ketergantungan % kriteria 2013 2.391.885.221.952 2.741.528.022.330 87,25 sangat tinggi 2014 2.630.765.368.597 3.150.458.860.769 83,50 sangat tinggi 2015 3.114.721.307.167 3.540.619.065.782,11 87,97 sangat tinggi 2016 3.204.547.476.851 3.748.975.224.710,89 85,48 sangat tinggi 2017 3.587.055.889.503 4.422.978.254.586 81,10 sangat tinggi rata-rata 85,06 sangat tinggi sumber: lra kabupaten garut, data diolah oleh peneliti. berdasarkan tabel tersebut dilihat bahwa rasio ketergantungan keuangan daerah kabupaten garut sangat tinggi dan mengalami perkembangan yang fluktuatif. jumlah rata-rata rasio ketergantungan keuangan daerah kabupaten garut dari tahun anggaran 2013-2017 adalah sebesar 85,06% dan termasuk dalam kriteria ketergantungan sangat tinggi. kriteria tersebut menunjukkan arti bahwa selama tahun anggaran 2013-2017 pendapatan daerah kabupaten garut bergantung sangat tinggi terhadap bantuan dari pemerintah pusat maupun provinsi. hasil rasio tersebut memperlihatkan bahwa pendapatan transfer berkontribusi sangat tinggi terhadap total pendapatan daerah. berdasarkan wawancara yang telah dilakukan bahwa ketergantungan pendapatan daerah kabupaten garut disebabkan karena potensi pendapatan asli daerah yang belum tergali dengan baik sehingga penerimaan pendapatan sektor pad masih rendah. luasnya wilayah kabupaten garut mengakibatkan penyelenggaraan kegiatan urusan rumah tangga pemerintah daerah tidak dapat dibiayai hanya dari penerimaan pad saja, oleh karena itu pemerintah daerah kabupaten garut mengandalkan bantuan dari pemerintah pusat dan provinsi dalam bentuk pendapatan transfer. secara keseluruhan kinerja pendapatan daerah kabupaten garut tahun anggaran 2013 2017 berdasarkan rasio ketergantungan keuangan daerah dapat dinilai masih tinggi. sebab tingkat ketergantungan dan kontribusi pendapatan transfer terhadap total pendapatan daerah masih termasuk pada standard yang sangat tinggi, dengan rata-rata persentase sebesar 85,06% dan berada pada interval > 50,00. 1.3.3 rasio kemandirian keuangan daerah dalam hal ini pemerintah daerah mampu membiayai dirinya sendirri seperti dalam hal pembangunan infrastuktur, kegiatannya dalam mengelola pemerintahan, melakukan pelayanan kepada masyarakatnya dan juga dapat mengurus urusan rumah tangganya. melalui hal ini 76 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== pemerintah dapat mengetahui keikut sertaan masyarakatnya dalam segala program pemerintah yang sedang atau akan dijalankan. berikut rasio kemandirian keuangan daerah kabupaten garut selama tahun anggaran 2013-2017: tabel 3.6 rasio kemandirian keuangan daerah kabupaten garut ta 2013-2017 tahun pad pendapatan transfer rasio kemandiriandaerah % 2013 240.631.630.078 2.391.885.221.952 10,06 2014 373.261.713.306 2.630.765.368.597 14,19 2015 419.201.758.615,11 3.114.721.307.167 13,46 2016 385.312.223.031,89 3.204.547.476.851 12,02 2017 692.255.365.083 3.587.055.889.503 19,30 rata-rata 13,81 sumber: lra kabupaten garut, data diolah oleh peneliti. tabel tersebut menunjukan rasio kemandirian keuangan daerah kabupaten garut tahun anggaran 2013-2017 masih rendah dan mengalami perkembangan yang fluktuasi. berikut ini tabel tingkat kemandirian pendapatan daerah kabupaten garut serta pola hubungan kemampuan daerah. tabel 3.7 kriteria rasio kemandirian daerah kabupaten garut tahun anggaran 2013-2017 tahun rasio kemandirian daerah% kemampuan keuangan pola hubungan interval 2013 10,06 rendah sekali instruktif 0% 25% 2014 14,19 rendah sekali instruktif 0% 25% 2015 13,46 rendah sekali instruktif 0% 25% 2016 12,02 rendah sekali instruktif 0% 25% 2017 19,30 rendah sekali instruktif 0% 25% rata-rata 13,81 rendah sekali instruktif 0% 25% sumber: lra kabupaten garut, data diolah oleh peneliti. tabel tersebut dapat terlihat ternyata rata-rata rasio kesiapan keuangan daerah kabupaten garut tahun anggaran 2013-2017 adalah sebesar 13,81% dan termasuk pada kriteria rendah sekali, sebab berada pada interval 0% 25%. dengan demikian dalam hal ini kemandirian pendapatan daerah kabupaten garut berada pada posisi yang rendah sekali. kemampuan pendapatan asli daerah kabupaten garut dalam mendanai berbagai aspek kegiatan pemerintahannya yang menjadi urusan daerahnya masih sangat rendah.selama tahun anggaran 2013-2017 pola hubungan keuangan daerah kabupaten garut masih tergolong dalam pola instruktif.pola hubungan instruktif menurut (halim, 2004:188) adalah kontribusi pemerintah daerah yang kurang aktif dari pada pemerintah pusat yang lebih aktif berkontribusi 77 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== dalam menjalankan pemerintahannya dikarnakan pemerintah daerah yang tidak bisa menjalankan otonominya sendiri. rasio kemandirian terendah dalam waktu 5 tahun terkhir terjadi di angka 10.06% pada tahun 2013. sedangkan tertingginya berada pada tahun 2017 terdapat pada angka 19,30%. meskipun rasio tersebut paling tinggi selama 5 tahun namun tetap saja mtempat yang sangat rendah jika menggunakan pola hubungan instruktif. dimana dana perimbang masih lebih tinggi dibandingkan dana pendapatan asli di daerah tersebut. secara keseluruhan kinerja pendapatan daerah kabupaten garut tahun anggaran 2013 2017 berdasarkan rasio kemandirian keuangan daerah dapat dinilai masih rendah sekali. sebab kemampuan pendapatan asli daerah dalam mendanai penyelenggaraan kegiatan-kegiatan pemerintahan daerah masihsangat rendah. yang berada pada rata-rata persentase sebesar 13,81% dan berada pada interval 0% 25%. simpulan berdasar kepada pembahasan serta hasil penelitian, dapat disimpulkan bahwa kinerja pendapatan daerah kabupaten garut tahun anggaran 2013-2017 berdasarkan analisis varians (selisih) anggaran pendapatan dinilai kurang baik, sebab secara keseluruhan realisasi pendapatan di bawah jumlah yang telah dianggarkan dan termasuk kategori tidak menguntungkan atau disebut unfavourable variance. sedangkan kinerja pendapatan daerah berdasarkan analisis pertumbuhan pendapatan dinilai cukup baik, sebab secara umum menunjukan pendapatan selalu mengalami pertumbuhan yang positif atau berarti pendapatan mengalami peningkatan. namun, kinerja pendapatan daerah berdasarkan rasio derajat desentralisasi dinilai masih kurang, dengan rata-rata persentase sebesar 11,68% dan berada pada interval 10,01-20,00%. meskipun demikian, kinerja pendapatan daerah berdasarkan rasio ketergantungan keuangan daerah dinilai masih sangat tinggi, dengan rata-rata persentase sebesar 85,06% dan berada pada interval > 50,00. walaupun kinerja pendapatan daerah berdasarkan rasio kemandirian keuangan daerah dinilai masih rendah sekali dan termasuk pada pola hubungan instruktif, dengan rata-rata persentase sebesar 13,81% dan berada pada interval 0% 25%. referensi adisasmita, r. (2011). pengelolaan pendapatan dan anggaran daerah. yogyakarta: graha ilmu. banga, w. (2017). administrasi keuangan negara dan daerah. bogor: ghalia indonesia. boediono. (2013). teori pertumbuhan ekonomi. yogyakarta: bpfe. darise, n. (2007). akuntansi keuangan daerah. jakarta: penerbit pt. indeks. elita. (2007). penerimaan pendapatan asli daerah. jakarta: rajawali. hakim, r. (2008). analisis fleksibilitas keuangan pemerintah daerah. surabaya: djpk halim, a. (2001). manajemen keuangan daerah yogyakarta. penerbit bunga rampai halim, a. (2004). akuntansi keuangan daerah edisi revisi. yogyakarta: upp amp ykpn hesel, n. (2007). manajemen publik. jakarta: grasindo. 78 cepi triana safari analisis kinerja pendapatan daerah kabupaten garut publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 66-78 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hidayat, w. 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(2006). akuntansi sektor publik. jakarta: salemba empat. nurcholis, h. (2007). teori dan praktik pemerintahan dan otonomi daerah. jakarta: gramedia widiasarana indonesia. pudyatmoko, y.s. (2009). perizinan problem dan upaya pembenahan. jakarta: grasindo. rachim, a. (2015). barometer keuangan negara/daerah. yogyakarta: andi. sugiyono. (2009). metode penelitian bisnis (pendekatan kualitatif, kuantitatif, dan r&d). bandung: alfabeta. sunarto. (2005). pajak dan retribusi daerah. amus yogyakarta dan citra pustaka yogyakarta, yogyakarta. undang-undang nomor 23 tahun 2014 tentang pemerintahan daerah undang-undang nomor 34 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan daerah publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 273 implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 1deden achmad chaerudin, aloysius uwiyono 1universitas indonesia, indonesia; deden.a.chaerudin@gmail.com received: december 16, 2022; in revised:february 02, 2023; accepted: march 14, 2023 abstract entrepreneurs who employ workers for permanent jobs with an employment agreement for a specified period of time (hereinafter referred to as “pkwt”) employment relationship that is changed to an employment agreement for unspecified period of time (hereinafter referred to as “pkwtt”) for the same job after the end of the pkwt employment relationship are mostly carried out in employment practices. employers do this because the probationary period of 3 months for work relations with pkwtt is felt to be insufficient to assess worker performance in accordance with the targets set by employers. the pkwt is as if it is being used as a probationary period by the employer and the pkwt is not registered by the entrepreneur at the agency that administers government affairs in the district/city manpower sector which will have legal consequences for legal certainty and protection for workers. the government's weak oversight of labor practices in companies has made this kind of pkwt implementation continue and will continue to occur. keywords : pkwt, industrial relations, pkwtt. introduction in recent years, an increasing number of workers have experienced a shift from pkwt to pkwtt for the same job (shalihah, 2016; agatha, 2021). this practice has significant implications for workers, including a loss of job security, income, and benefits. while some legal protections exist for workers who are subject to pkwtt, there is a need for more comprehensive legal protections (singadimeja et al., 2019; aspan, 2021). this article journal aims to address this issue by analyzing the legal protection for workers with pkwt who have been changed to pkwtt for the same job. the article journal will use a method that involves conducting a literature review, collecting data from workers, analyzing the data and legal protections, developing policy recommendations, creating an implementation plan, and devising an evaluation plan (daniel & suparno, 2022; tawary et al., 2021). the goal of this article journal is to provide a thorough analysis of the legal protection for workers with pkwt who have been changed to pkwtt for the same job and offer practical recommendations for improving legal protection for these workers. the shift from pkwt to pkwtt is a growing concern, particularly in industries that rely heavily on flexible labor arrangements. while some workers may prefer the flexibility offered by pkwtt, others may be forced into these arrangements due to economic pressures publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 274 or lack of bargaining power. in some cases, workers who were previously classified as workers with pkwt may find themselves reclassified as independent contractors or temporary workers with pkwtt, resulting in a loss of legal protections and benefits. as such, it is essential to examine the legal protections available to these workers and to develop policy solutions that ensure adequate legal protections are in place. the business world contributes to indonesia's national development in order to improve the standard of living and social welfare in order to create a prosperous, just and prosperous society. it is fitting for employers and workers who are part of the business world to maintain mutual work relations so that they run in accordance with the provisions of labor laws and regulations. entrepreneurs and workers need each other, both are intertwined in an employment relationship. the legal relationship between employers and workers is basically unequal in which the obligations of workers are more than those of employers as owners of the company, then between employers and workers have a subordinated employment relationship (a higher/vertical relationship), this is what distinguishes it from general legal relations which coordination (horizontal). so that in an employment relationship the position of the entrepreneur is higher than that of the worker because the worker carries out the work on orders from the employer (shalihah, 2016; agatha, 2021). on consideration of business needs, companies often ignore the protection of the rights of workers who have an employment relationship with a pkwt when the pkwt ends, employers use it to change the work agreement to an pkwtt for the same job. worker performance is one of the reasons employers bind workers to pkwt first. employers do not want to take the wrong step directly binding workers with the pkwtt employment relationship, therefore binding the employment relationship with pkwt is the main option because the probationary period which only lasts for three months is deemed insufficient to see the worker's performance. law number 6 of 2003 concerning the stipulation of government regulation in lieu of law number 2 of 2022 concerning job creation to become a law (hereinafter referred to as “uu 6/2023”) article 56 paragraph (2) states that work agreements for a certain time are based on a certain period of time. time or completion of a certain job juncto government regulation number 35 of 2021 concerning employment agreement for a specified period of time, outsourcing, working time and rest time, and termination of employment (hereinafter referred to as “pp 35/2021”) article 4 paragraph (1) states pkwt cannot be held for jobs that are permanent. basically, the legal consequences for workers' rights with pkwt and pkwtt employment relations are different, workers with pkwt employment relations according to article 15 pp 35/2021 stipulates that employers are required to provide compensation money to workers with pkwt employment relations whose implementation is carried out at the end of the employment relationship. pkwt. compensation money is given to workers who have publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 275 worked for at least 1 (one) month continuously. furthermore, article 16 pp 35/2021 states that compensation money is given 1 (one) month's wages for a pkwt work relationship for 12 (twelve) months continuously. in the event that the worker's working period has passed 1 month but less than 12 (twelve) months, it will be calculated proportionally (ramadhani & nugroho, 2021; effendy et al., 2023). moreover, the issue of legal protection for workers with pkwt who have been changed to pkwtt is a matter of social justice and equity. these workers may be disproportionately affected by changes to their employment status, particularly if they are part of vulnerable populations such as women, immigrants, or racial and ethnic minorities. by analyzing the legal protections available to these workers, this article journal will provide valuable insights into the broader issue of labor market regulation and social justice (priyanto, 2023; hariyanto, 2022). the findings of this article journal will be relevant not only to policymakers but also to workers, employers, and labor organizations. ultimately, this research aims to contribute to a better understanding of the challenges facing workers in the contemporary labor market and to provide evidence-based recommendations for improving legal protections and promoting equitable employment practices. method this article journal will use a method that involves conducting a literature review, collecting data from workers, analyzing the data and legal protections, developing policy recommendations, creating an implementation plan, and devising an evaluation plan. the aim of this method is to provide a thorough analysis of the legal protection for workers with pkwt who have been changed to pkwtt for the same job, and offer practical recommendations for improving legal protection for these workers. this approach will allow for a comprehensive understanding of the issue and the development of effective policy solutions. result and discussion legal status of workers with pkwt employment relations changed to pkwtt employment relations after the end of pkwt employment relations for the same job the civil code (hereinafter referred to as the "civil code") article 1320 which underlies the conditions for the validity of work agreements in article 52 of law 13/2003. first, an agreement in a work relationship always begins with an agreement between the two parties. both parties who bind themselves in the agreement must have the ability to carry out legal actions. third, there is an agreed job. the four jobs that were agreed upon are not contrary to public order, decency and applicable laws and regulations. all the conditions for making an employment agreement must be met. if the first and second conditions are not met, the agreement can be canceled, while if the third and fourth conditions are not met, the agreement will be null and void. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 276 pwkt and pkwtt are types of work agreements that bind employers and workers in an employment relationship. pp 35/2021 article 4 limits the scope of the pkwt work relationship for a period of time or the completion of a certain job and limits it to temporary work. the duration of the pkwt work relationship is rearranged in article 5 pp 35/2021 only for certain jobs that are estimated to be completed in the not too distant future; seasonal work; or work related to new products, new activities, or additional products that are still in trial or exploration. while the pkwt work relationship for the completion of a particular job is made for work that is completed once or work is temporary in nature. this arrangement confirms that the pkwt work relationship cannot be used for all types of work. although pkwt employment relations are restricted by law, the determination of the types of work that can be considered permanent or temporary is regulated by each employer. this becomes a gap for employers to determine as if all the work in the company is temporary so that work relations can be carried out using the pkwt work relationship. pkwtt work relations as stated in law 13 of 2003 concerning manpower (hereinafter referred to as ”uu 13/2003”) article 60 states that pkwtt work relations may require a probationary period of no longer than 3 (three) months. the employer feels that this probationary period is very short, there is not enough time to see the worker's performance before the worker is appointed as a permanent worker or employment relationship with pkwtt so that they are considered not in line with the company's business needs. to anticipate this, employers use the pkwt employment relationship first for jobs that are permanent in order to see worker performance. if the worker's performance is in accordance with the employer's target, the worker is appointed as a permanent worker or uses the pkwtt employment relationship (wongkaren et al., 2022). entrepreneurs who employ workers with a pkwt work relationship in their agreements do not stipulate a probationary period because if the employer includes a probationary period requirement in the pkwt employment relationship, in accordance with article 12 paragraph (2) pp 35/2021 then the probationary period will be null and void by law and the pwkt employment relationship by law it will change to pkwtt, so that the working period is calculated from the start of the work agreement. entrepreneurs who employ permanent workers with a pkwt employment relationship and after the end of the pkwt employment relationship, the worker is appointed as a permanent worker or employment relationship with pkwtt for the same job, the employer implicitly states that the job is indeed permanent. the consequence of this condition is that by law the pkwt work relationship will change to a pkwtt work relationship. employers actually understand this and know the consequences of hiring workers with a pkwt employment relationship for permanent jobs. this is still being done because the government's labor inspection is so weak that practices like this continue and will continue until one of the parties agrees, disadvantaged by bringing this problem up to the industrial relations dispute settlement (pphi) process. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 277 legal certainty regarding the status of workers employed with a pkwtt employment relationship for permanent jobs where after the employment relationship ends, the agreement is changed by the employer with a pkwtt employment relationship for the same job is actually clear. the legal status of workers as pkwtt workers is calculated from the time they enter into a work agreement. however, because workers are always in an inferior position and do not mind this, the employment relationship is still considered to continue in accordance with the agreement between the employer and the worker. legal protection for workers with pkwt work relations changed to pkwtt work relations after the end of pkwt work relations for the same job in work relations there are legal rules to obtain protection along with their rights and obligations, these rules consist of autonomous rules which are employment provisions made by the parties directly involved in the work relationship. the form includes company regulations, collective labor agreements and work agreements. in addition, there are heteronomous rules which are labor provisions made by parties outside of the employment relationship, the third party here that is most influential is the government, the form of heteronomous rules are labor provisions set by the government. deviation from the heteronomous rule is possible if it has a higher value of provisions than determined by the heteronomous rule, in other words, which benefits workers. the company uses the pkwt work relationship because it provides convenience if it is felt that the worker does not achieve the performance according to the employer's target, the employment relationship can be terminated earlier or not to extend the working period after the expiration of the work agreement period. this condition requires employers to provide certain compensation which in calculation is not as big as pkwtt's severance pay compensation. for workers, the pkwt work relationship does not guarantee job security, the worker's working period is limited according to the specified time. in addition, many companies differentiate between benefits for pkwt workers and pkwtt workers. pkwt workers do not get as many benefits as workers with pkwtt. pkwt initially aims to quickly accommodate the company's business needs, in practice this pkwt employment relationship provides losses for workers. legal uncertainty in the pkwt work relationship can be found from the pkwt work relationship arrangements as in article 5 pp 35/2021 which states that pkwt based on the time period is made for certain jobs, namely: a. jobs which are estimated to be completed in the not too long time; b. jobs that are seasonal in nature; or c. jobs related to new products, new activities, or additional products that are still in trial or exploration period. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 278 determination of the type of work that can use pkwt is not explicitly stated in these provisions, the determination of the type of temporary work is determined by the employer, if the employer does not specify which type of work is permanent or temporary in company regulations or a collective bargaining agreement or employment agreement, this will result in legal uncertainty that will give losses to workers. the practice of hiring workers with pkwt agreements for permanent jobs can easily be found in companies. this is an advantage for the company, if the worker's performance does not meet the target or employer's assessment, the employer will not extend the validity period of the pkwt or terminate it sooner before the expiration of the pkwt or the employer does not change the pkwt to pkwtt. the last thing is part of the employer's strategy of changing the pkwt work relationship to a pkwtt work relationship even though there is no difference in employment between when the worker is in a pkwt work relationship and after it is changed to a pkwtt work relationship. when employers hire workers for permanent work with pkwt, by law it will become a pkwtt employment relationship, as well as workers who were initially employed with a pkwt employment relationship, after the end of the pkwt employment relationship, the worker agreement is changed to a pkwtt employment relationship for the same job. then legally starting from the time the worker is hired with a pkwtt employment relationship it will be considered a pkwtt employment relationship so that the working period will be calculated from the time the worker is hired starting from the pkwt employment relationship until the pkwtt employment relationship ends according to the conditions justified by law as in the case of retired workers , workers' deaths and legal actions taken by employers or workers that cause the end of the employment relationship. article 15 pp 35/2022 states that employers are required to provide compensation money to workers whose work relationship is based on pkwt. payment of compensation money is carried out at the end of the pkwt work relationship. in the event that a worker is hired under a pkwt employment relationship, the pkwt term ends, then the agreement is changed by the employer with a pkwtt employment relationship for the same job without any time lag, it can be said that by law the status of the worker becomes pkwtt. this will be a discussion regarding compensation for the end of the pkwt employment relationship being paid or not by the employer, because the worker's status is considered to be part of the pkwtt employment relationship since the beginning of binding himself to the employment agreement. in order to guarantee legal protection for workers from arbitrary employers, employers are still required to pay compensation for the end of the pkwt employment relationship and the term of employment is calculated from the beginning or from the pkwt employment relationship. this is also done as long as it benefits workers, so it provides more protection for workers. the amount of compensation money according to article 16 pp 35/2021 is given according to the provisions: a) pkwt for 12 (twelve) months continuously, given 1 (one) month wages; b) pkwt for 1 (one) month or more but less than 12 (twelve) months, calculated proportionally by calculating: working period x 1 (one) month wages; c) pkwt for more than publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 279 12 (twelve) months, calculated proportionally by calculating: working period x 1 (one) month wages. wages in the calculation above consist of basic wages and fixed allowances. if the company does not apply fixed basic wages and allowances, then the basis for calculation is wages without benefits. in the event that the company applies variable base wages and allowances, the calculation only uses base wages. the government as a party that is directly involved in the employment relationship has a very important role in providing protection to workers in order to maintain a balanced employment relationship, because the employment relationship is subordinate. employers are in a strong position while workers tend to be vulnerable. supervision of pkwt work relations practices needs to be carried out consistently and periodically. employers who employ workers with a pwkt employment relationship for jobs that are permanent, usually do not record pkwt in the employment report. even though according to article 14 pp 35/2021 states that pkwt must be registered by employers at the ministry that administers government affairs in the field of employment online no later than 3 (three) working days from the signing of the pkwt. in the event that online pkwt is not yet available, the registration of pkwt is carried out by the entrepreneur in writing at the agency that administers government affairs in the district/city manpower sector, no later than 7 (seven) working days from the signing of the pkwt. even though employers are required to register pkwt at the ministry of manpower, in reality there are no legal sanctions that strictly regulate if pkwt is not registered by employers. in the absence of strict sanctions and the absence of continuous supervision, it opens opportunities for employers to be arbitrary towards workers by employing workers with continuous pkwt employment relationships for all types of permanent work which is detrimental to workers in job security. in this condition, workers seem to be forced to follow the employer's wishes, if they refuse, it will cause workers to lose their jobs. conclusion the legal status of workers who are employed with a pkwtt employment relationship that is changed to a pkwtt employment relationship for the same work is guaranteed by law that workers by law will become workers with a pkwtt employment relationship and the length of service is calculated from the start of the employment agreement but the job determination is permanent, whose arrangements are returned to employers to be regulated in company regulations or collective labor agreements or employment agreements causing them to be vulnerable to abuse by employers. employers can argue that the employment relationship the worker is in is temporary so that it can be done by binding the employment relationship with the pkwt. this needs to be strictly regulated by the government to determine permanent and temporary jobs and improve consistent supervision of the practices of the employment relationship between employers and workers. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 273-281 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== deden achmad chaerudin, aloysius uwiyono implementation of legal protection of workers with employment agreement for a specified period of time (pkwt) changed into employment agreement for unspecified period of time (pkwtt) for the same job 280 in addition, employers are required to provide compensation for the termination of the pkwt employment relationship to workers in the amount of 1 times the wage if they have fulfilled the conditions referred to in article 16 pp 35/2021, this is to ensure protection for workers. compensation for deviations from the provisions of the pkwt must be paid by employers by paying compensation for the end of the employment relationship and is obliged to appoint workers to become permanent workers or 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(2022). perlindungan dan kepastian hukum bagi pekerja dengan perjanjian kerja waktu tertentu (pkwt) pasca undang-undang nomor 11 tahun 2020 tentang cipta kerja. jurnal justitia: jurnal ilmu hukum dan humaniora, 9(7), 3413-3418. prasetyo, t. (2012). filsafat, teori dan ilmu hukum. jakarta: rajawali press. priyanto, i. a. (2023). implementasi terhadap pemberian uang kompensasi bagi karyawan pkwt. journal iuris scientia, 1(1), 1-7. priyanto, i. a. (2023). perlindungan hukum terhadap pekerja pkwt dalam pemberian uang kompensasi. cakrawala repositori imwi, 6(2), 924-933. rachmasari, y. f. (2006). implikasi aturan perjanjian kerja waktu tertentu (pkwt) terhadap perlindungan pekerja/buruh dikaitkan dengan undang-undang no. 13 tahun 2003 tentang ketenagakerjaan (doctoral dissertation, universitas indonesia. fakultas hukum). ramadhani, v., & nugroho, a. 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(2014). asas-asas hukum perburuhan. jakarta: rajawali press. wongkaren, t. s., samudra, r. r., indrayanti, r., azhari, f., & muhyiddin, m. (2022). analisa implementasi uu cipta kerja kluster perjanjian kerja waktu tertentu (pkwt) dan alih daya. jurnal ketenagakerjaan, 17(3), 210-237. microsoft word artikel itto fixed.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 38 kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 1itto turyandi 1universitas al-ghifari bandung, indonesia; titotury86@gmail.com abstract this study aims to see and know the positioning and brand of baznas jabar, as a government agency that requires coordination, distribution, utilization, reporting of zakat management, infaq, shodaqoh and partnership partnerships with social organizations in west java. the research method uses qualitative analysis with a swot analysis from the perspective of the management of the amil zakat body. this research resulted in a strategic planning in the short-term, medium-term and long-term planning as well as amil zakat management institutions to gain trust and acceptance and pride for the people of west java. one of the efforts suggested is a collaborative activity with karang taruna west java social organization. the conclusion shows, west java amil zakat board has more opportunities for improvement, distribution, optimization of utilization and reporting through collaboration with youth organization. to get human resources who like and have the capacity with capabilities as not the main in getting support, distribution, utilization, and approval of the management of zakat, infaq, shodaqoh through improving the muzaki and mustahik database with its successor, culture and wisdom of each region in west java. the west java amil zakat agency should ideally have a tiered zakat education program to the community, to answer the challenges of the industry era 4.0 by implementing a governance regulation that is supported and optimizing the use of social media for social campaigns in zakat, infaq, shodaqoh, and social social assistance funds the other. keywords: collaborative governance, civic engagement, local government, positioning dan zakat brandt, social media. pendahuluan kondisi ekonomi makro indonesia sangat mempengaruhi pendapatan rumah tangga masyarakat, hal ini menjadi faktor dominan yang dijadikan alasan bagi masyarakat dalam menunaikan zakat. disamping itu terdapat faktor-faktor lain yang dapat mempengaruhi peningkatan pendapatan rumah tangga yang berbanding lurus dalam menunaikan pembayaran zakat, infaq dan shodaqoh. faktor lain yang menjadi fenomena tidak optimalnya penerimaan zakat, infaq dan shodaqoh di masyarakat adalah ketidaktahuan masyarakat khususnya generasi muda kaum millennial mengenai program-program baznas provinsi jawa barat. zakat merupakan saah satu rukun islam yang keberadaannya menjadi salah satu penyangga bagi kesempurnaan islam. zakat merupakan ibadah dan kewajiban sosial bagi agniya’ (hartawan) serta kekayaannya yang memenuhi batas minimal (nisbah) dan rentang waktu satu tahun (haul) (rofiq, 2004). ditinjau dari segi bahasa, kata zakat merupakan kata dasar dari zaka yang berarti suci, bersih, tumbuh, dan terpuji. adapun dari segi istilah fiqih, zakat berarti sejumlah harta tertentu yang diwajibkan allah untuk diserahkan kepada orangorang yang berhak menerimannya dengan persyaratan tertentu. sedangkan menurut etimologi yang dimaksud dengan zakat adalah sejumlah harta tertentu yang telah mencapai syarat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 39 tertentu yang diwajibkan allah untuk dikeluarkan dan diberikan kepada orang-orang yang berhak menerimanya. selain itu menurut istilah fiqih zakat adalah shodaqoh yang sifatnya wajib, berdasarkan ketentuan nishab dan haul dan diberikan kepada mereka yang berhak menerimanya, yakni 8 bagian. gagasan konseptual yang hidup dalam masyarakat, tumbuh dan berkembang secara terus menerus dalam kesadaran masyarakat yang dapat didekati dari nilai-nilai religius, nilai etis, estetis, intelektual atau bahkan nilai lain seperti ekonomi, teknologi dan lainnya disebut sebagai suatu kerifan lokal (munawar & said, 2003). kearifan lokal dapat diartikan sebagai kearifan dalam kebudayaan tradisional, setiap suku bangsa memiliki nilai-nilai kearifan lokal, baik yang tumbuh dari budaya tradisional setempat, sebagai hasil adopsi budaya dari luar (termasuk adopsi nilai ajaran agama) maupun sebagai hasil adaptasi budaya dari luar terhadap tradisi setempat (sedyawati, 2006). menurut carpenter (2009), kolaborasi mempunyai 8 (delapan) karakteristik, yaitu: 1). partisipasi tidak dibatasi dan tidak hirarkis. 2). partisipan bertanggung jawab dalam memastikan pencapaian kesuksesan. 3). adanya tujuan yang masuk akal. 4). ada pendefinisian masalah. 5). partisipan saling mendidik atau mengajar satu sama lain. 6). adanya identifikasi dan pengujian terhadap berbagi pilihan. 7). implementasi solusi dibagi kepada beberapa partisipan yang terlibat, dan 8) partisipan selalu mengetahui perkembangan situasi. secara umum kolaborasi adalah hubungan antar organisasi yang saling berpartisipasi dan saling menyetujui untuk bersama mencapai tujuan, berbagi informasi, berbagi sumberdaya, berbagi manfaat, dan bertanggungjawab dalam pengambilan keputusan bersama untuk menyelesaikan berbagai masalah. pada sektor publik, kolaborasi dapat dipahami sebagai proses kebersamaan, kerja sama, berbagi tugas, kesetaraan, dan tanggung jawab antara beberapa entitas yang aktivitasnya memiliki keterhubungan, maka kesamaan persepsi, kemauan untuk berproses, saling memberikan manfaat, kejujuran, serta mendahulukan kepentingan yang berbasis pada masyarakat sesuai tujuan utama dalam kolaborasi sektor publik diperuntukkan pada peningkatan pelayanan pada masyarakat (abdulsyani, 2007) masa depan bangsa indonesia ditentukan oleh para generasi muda, karena itu setiap pemuda indonesia, merupakan faktor penting yang sangat diandalkan oleh bangsa indonesia dalam mewujudkan cita-cita bangsa dalam mewujudkan kesejahteraan sosial dan juga mempertahankan kedaulatan bangsa. pemuda sejatinya memiliki peran dan fungsi yang strategis dalam akselerasi pembangunan termasuk dalam proses kehidupan berbangsa dan bernegara. pemuda merupakan aktor dalam pembangunan, dan harus mempunyai karakter yang kuat untuk membangun bangsa dan negaranya, memiliki kepribadian tinggi, semangat nasionalisme, berdaya saing, mampu memahami pengetahuan dan teknologi untuk bersaing secara global. pemuda sebagai agent of change, agent of development, agent of modernizations, change moral force and sosial control merupakan kekuatan bagi terselenggaranya program pembangunan di indonesia. jawa barat dengan jumlah penduduk terbesar di indonesia, yaitu sebanyak 43.053.732 jiwa yang mencakup mereka yang bertempat tinggal di daerah perkotaan sebanyak 28.282.915 jiwa (65,69 %) dan di daerah perdesaan sebanyak 14.770.817 jiwa (34,31 %). penduduk laki-laki provinsi jawa barat sebanyak 21.907.040 jiwa dan perempuan sebanyak 21.146.692 jiwa. jumlah penduduk jawa barat ini mayoritas diisi oleh usia produktif atau pemuda dengan jumlah 30.307.403 jiwa (70,40 %), dan kondisi ini sangat menguntungkan bagi pesatnya keberhasilan baznas jawa barat, karena 70,40 % merupakan warga karang taruna jawa barat. (bps jabar, 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 40 peraturan menteri sosial nomor 25 tahun 2019 tentang karang taruna, menyatakatan bahwa kepengurusan karang taruna secara struktural dikembangkan hingga kepada tingkat rt (rukun tetangga), dapat mempermudah membuat rencana kerja yang terstruktur (smart) dalam pengelolaan zakat dengan tata kelola yang tarif, melalui basis data yang valid dan up date akan menjadikan kekuatan dalam pengelolaan zakat menuju jabar juara. keberhasilan baznas jawa barat dalam pengumpulan dana menunjukkan peningkatan yang signifikan dalam tiap tahunnya. laporan tahunan baznas jawa barat 2019, menunjukkan bahwa kinerja baznas jawa barat periode 2015 – 2020 patut mendapatkan apresiasi dan penghargaan. namun hal ini masih banyak potensi untuk bisa dioptimalkan dengan menganalisis kekuatan, kelemahan, peluang dan ancaman kondisi eksisting baznas jawa barat. faktor lain untuk dapat meningkatkan kinerja baznas jawa barat, yaitu dengan menerapkan sistem tata kelola organisasi yang baik berupa tarif dan melakukan kerjasama kemitraan dengan organisasi sosial yaitu karang taruna, yang merupakan wadah pengembangan generasi muda non-partisan, yang tumbuh atas dasar kesadaran dan rasa tanggung jawab sosial dari, oleh dan untuk masyarakat khususnya generasi muda yang terutama bergerak di bidang kesejahteraan sosial. sedangkan faktor yang menjadi hambatan keberhasilan pengelolaan lembaga amil zakat adalah faktor teknologi. faktor teknologi ini dapat berupa teknologi aplikasi pengumpulan zakat, infaq dan shodaqoh maupun teknologi aplikasi pembayaran yang lebih mudah dan lebih di kenal masyarakat melalui media sosial. faktor lainnya yang menjadi hambatan adalah lemahnya sistem sosialisasi program kerja maupun produk-produk dari baznas jawa barat, disebabkan oleh karakteristik, budaya, dan kearifan lokal di masyarakat yang terbagi dalam 5 wilayah di jawa barat. idealnya dalam program sosialisasi program kerja maupun produk-produk baznas jawa barat berbeda dan mempunyai keunikan tersendiri sesuai dengan karakter, budaya, potensi dan kearifan lokal di tiap wilayah tersebut, misalnya di wilayah bogor raya, akan berbeda program sosialisasinya dengan wilayah pantura, begitu dan seterusnya. ada kesamaan tujuan umum antara karang taruna dan baznas ini tertuang undang-undang no. 23 tahun 2011 tentang pengelolaan zakat, pasal 3 yang menyatakan bahwa tujuan ; a). meningkatkan efektivitas dan efisiensi pelayanan dalam pengelolaan zakat; dan b). meningkatkan manfaat zakat untuk mewujudkan kesejahteraan masyarakat dan penanggulangan kemiskinan. perhatian yang serius berkaitan dengan point a), pertanyaan mendasarnya bagaimana pengelolaan zakat akan berjalan efektif dan efisien jika tidak dibantu dengan data sebaran muzaki dan mustahik yang valid, begitu pula dengan point b), agar optimalnya manfaat zakat dalam mewujudkan kesejahteraan masyarakat, diperlukan data mengenai sebaran, karakter, dan budaya ashnaf dalam proses distribusinya. berdasarkan deskripsi di atas, mengenai kondisi eksisting pengelolaan, positioning dan brand zakat, maka penelitian ini bertujuan untuk menganalisis bagaimana strategi baznas jawa barat dalam meningkatkan pengelolaan zakat menuju jabar juara. metode penelitian metode yang digunakan dalam kajian ini adalah metode deskriptif kualitatif, untuk mendapatkan posisi keberadaan baznas jawa barat dalam perspektif masyarakat guna meningkatkan brand zakat dan optimalisasi pengelolaan zakat di jawa barat. analisis kekuatan dan kelemahan, dan peluang dan ancaman mungkin merupakan alat yang paling umum dan diakui secara luas untuk melakukan audit manajemen strategis dari sebuah lembaga atau organisasi. peneliti menggunakan rujukan teori perspektif kolaborasi sektor publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 41 publik dalam analisis swot sebagai langkah sederhana untuk menentukan langkah-langkah optimalisasi lembaga zakat di jawa barat, adapun hasilnya sebagai berikut; 1. kekuatan (strengh) jawa barat merupakan provinsi dengan mayoritas muslim taat, menjadi modal besar untuk pendayagunaan pembayaran dan pengelolaan zakat dengan loyalitas muzaki yang stabil. mempunyai lembaga zakat yaitu baznas jawa barat sebagai lembaga pemerintah yang berwenang mengelola zakat, mempunyai fasilitas dari pemerintah serta mempunyai kemudahan aksesibilitas secara vertikal maupun horizontal. 2. kelemahan (weakness) kondisi ekonomi makro nasional dan reguional jawa barat serta kondisi pandemi covid 19 menjadi hambatan dan kelemahan system pengelolaan zakat. baznas jawa barat belum mempunyai basis data masyarakat (data demografi dan data statistik pdrb), serta tingkat kepercayaan terhadap lembaga zakat yang ideal sesuai regulasi pengelolaan zis dan dskl. pemahaman dan kesadaran serta budaya zakat di masyarakat menjadi hambatan yang berkaitan dengan lemahnya struktur sosialisasi program dai baznas jawa barat. 3. peluang (opportunity) digitalisasi dan kemudahan akses informasi dan komunikasi serta potensi perluasan objek zis dan dskl maupun pendayagunaan generasi muda menjadi peluang baznas jawa barat untuk memetakan potensi program edukasi dan pemahaman zakat secara berjenjang bagi masyarakat jawa barat. potensi regulasi zakat sebagai syarat wajib dalam perijinan usaha dan penerapan sistem tata kelola zakat sesuai prinsip tarif yang patut dikembangkan di lembaga baznas jawa barat. 4. ancaman (threat) kondisi ekonomi makro yang mempengaruhi pendapatan rumah tangga, lemahnya basis data (data demografi dan data statistik pdrb) serta belum terstruktur dan terjadi segmentasi social campaign menjadi ancaman keberhasilan kinerja baznas jawa barat. banyaknya lembaga pengumpul zis dan dskl lain yang lebih gencar dalam promosi dan keterbatasan sumber daya professional menjadi ancaman berikutnya dalam pengelolaan lembaga zakat di jawa barat. hasil dan pembahasan baznas jawa barat membutuhkan basis data sebagai penggalian potensi untuk optimalisasi pengumpulan, pendistribusian, pendayagunaan zakat yang terstruktur dengan sebaran komposisi penduduk yang riil, didapatkan melalui data primer, sehingga baznas jawa barat dalam menenentukan target menjadi tepat target, menentukan program menjadi tepat program dan menjadi tepat manfaat dalam pendayagunaan pengelolaan zis dan dskl. baznas jawa barat membutuhkan data sebaran, karakteristik dan budaya dari tiap wilayah di jawa barat. sebaran penduduk jawa barat yang mayoritas tinggal di perkotaan membutuhkan strategi program dalam sosialisasi mengenai ke-baznas-an, dengan memperhatikan tingkat kemampuan ekonomi, kebiasaan, karakteristik, gaya hidup, serta budaya dalam menunaikan zakat infaq shodaqoh, hal ini menjadi dasar penentuan program sosialisasi di wilayah perkotaan, begitu juga dengan penentuan program sosialisasi yang tepat di wilayah pedesaan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 42 misi baznas jawa barat, untuk mengoptimalkan pendistribusian dan pendayagunaan zakat dalam rangka mengurangi angka kemiskinan, peningkatan kesejahteraan masyarakat, dan pemoderasian kesenjangan sosial menjadi sangat mudah dilakukan bersama-sama karang taruna, yang memiliki program unggulan untuk kesejahteraan sosial. baznas dan karang taruna membutuhkan kolaborasi dan sinergisitas program antara keduanya dan dilakukan bersama pemuda jawa barat yang menjadi warga karang taruna. begitu juga dengan misi untuk menggerakkan dakwah islam dan mengkonsolidasikan seluruh elemen ummat islam untuk kebangkitan zakat dapat tercapai dengan adanya kolaborasi tersebut. program unggulan karang taruna menuju juara lahir batin sesuai visi pemerintah provinsi jawa barat, yaitu pertama, mencetak generasi unggul melalui program sekolah orang tua (sot), rumah belajar anak bintang (rajab), dan perkasa (peduli keluarga sejahtera). kedua, program pendampingan pemuda, terdiri dari karang taruna institute, karang taruna berbagi, actionpreneur academy dan football academy, dan yang ketiga adalah program penguatan ekonomi pemuda, diantaranya adalah karang taruna pitstop, karang taruna apps, dan tourist preneur. karang taruna jawa barat dalam merealisasikan seluruh program unggulan tersebut, didukung oleh seluruh karang taruna kabupaten/kota, kecamatan, desa/kelurahan, rukun warga dan rukun tetangga. (road map karang tarauna jabar, 2018). program unggulan karang taruna provinsi jawa barat yang relevan dan similar dengan implementasi zis dan dskl adalah karang taruna berbagi (ktberbagi). ktberbagi merupakan unit teknis (badan otonom) karang taruna provinsi jawa barat yang dimaksudkan untuk memperkuat fungsi dan peran karang taruna sebagai lembaga sosial berwatak filantropis, dimana pelayanan sosial yang disediakan berupa bantuan (aid) tidak hanya diselenggarakan dalam bentuk charity tetapi juga dengan melakukan pemberdayaan (empowerment) dan penanggulangan bencana. ktberbagi dibentuk dan dikembangkan dengan bermodalkan kekuatan sumber daya manusia karang taruna yang secara kuantitatif tersebar hingga ke tingkat sub unit rukun tetangga (rt), sehingga memungkinkan dan memudahkan untuk melakukan pemetaan sosial dan mendistribusikan bantuan yang akan disalurkan kepada yang berhak. disamping itu dengan basis kegiatan keagamaan dan pengabdian masyarakat secara langsung, serta pengalaman berinteraksi sosial yang intens, membuat karang taruna melalui ktberbagi menjadi organisasi yang paling berpotensi menopang keberhasilan pelayanan sosial secara langsung, termasuk dalam penyelenggaraan konsep pengelolaan zis dan dskl yang menyentuh ke masyarakat. secara garis besar program integrasi antara baznas dan karang taruna, dimulai dari inventarisir dan pemetaan guna mendapatkan data base dari semua lapisan masyarakat secara bottom up, data primer yang didapatkan dari warga masyarakat jawa barat yang diperoleh langsung oleh pengurus karang taruna sub unit (rt rukun tetangga) dan dilaporkan secara berjenjang kepada unit (rw rukun warga) serta dijadikan data base dalam satu desa/kelurahan, untuk selanjutnya menjadi basis data sebagai bahan informasi tentang komposisi penduduk (sebaran, karakteristik dan budaya) mengenai muzaki dan mustahik masyarakat di jawa barat. tata kelola, merupakan rangkaian proses, kebiasaan, kebijakan, aturan dari institusi yang mempengaruhi pengarahan, pengelolaan, serta pengontrolan suatu lembaga dalam tata kelola perusahaan juga mencakup hubungan antara para pemangku kepentingan (stakeholder) yang terlibat serta tujuan pengelolaan perusahaan. pihak-pihak utama dalam tata kelola perusahaan adalah pemegang saham, manajemen, dan dewan direksi. pemangku kepentingan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 43 lainnya termasuk karyawan, pemasok, pelanggan, bank dan kreditur lain, regulator, lingkungan, serta masyarakat. (iriyani, 2008). tata kelola tidak dapat dilepaskan dari prinsip-prinsip dasar penyelenggaraan organisasi yang baik, yaitu tarif (transparency-transparansi, accountability-akuntabilitas, responsibility-pertanggung jawaban, independency-kemandirian, dan, fairness-kewajaran) sebagai unsur utama. adapun manfaat dari tata kelola yang baik ini adalah sebagai kunci sukses untuk baznas jawa barat dalam pertumbuhan dan perkembangan serta memberikan manfaat jangka panjang bagi masyarakat khususnya mustahik, dan menentukan strategi untuk memenangkan persaingan dengan lembaga zis dan dskl lainnya. kolaborasi baznas jawa barat dengan karang taruna mendapatkan kemudahan dalam menemukan sumber daya manusia yang muda, berkarakter dan mudah diasah untuk menjadi pengelola zakat yang profesional, sehingga dapat melakukan pengelolaan lembaga zakat yang mengedepankan tata kelola yang mempunyai prinsip tarif. hal ini bisa diwujudkan karena karakter aditya karya mahatva yodha yang dibentuk oleh organisasi social karang taruna. transparansi, proses keterbukaan untuk menyampaikan aktivitas yang dilakukan sehingga stakeholders dan pihak luar (termasuk masyarakat lokal/adat, muzaki, pelaku usaha, maupun instansi pemerintah) dapat mengetahui, memperhatikan dan mengawasi serta memberikan kritik dan saran terhadap program-program dan aktivitas baznas jawa barat. proses pengambilan keputusan penyediaan informasi yang relevan dan mudah di akses oleh stakeholder sesuai dengan undang-undang, standar, prinsip, dan praktek pelaksanaan, guna memfasilitasi akses informasi untuk menginformasikan dan mendorong partisipasi masyarakat dalam pengelolaan zis dan dskl. komponen transparansi mencakup komprehensifnya informasi, ketepatan waktu dalam pelayanan informasi, ketersediaan informasi dan memastikan sampainya informasi kepada masyarakat mengenai program kerja baznas jawa barat. akuntabilitas, kejelasan fungsi, pelaksanaan, dan pertanggungjawaban baznas jawa barat sehingga pengelolaan zis dan dskl berjalan secara efektif dan efisien. prinsip akuntabilitas memberi kejelasan hak dan kewajiban antara muzaki, mustahik, pemerintah dan masyakarat. adanya mekanisme akuntabilitas memberikan kesempatan kepada stakeholder untuk meminta penjelasan dan kewajiban untuk mempertanggungjawabkan pengelolaan dan pengendalian sumber daya dan pelaksanaan program-program baznas jawa barat, termasuk keberhasilan atau kegagalan dalam mencapai tujuan dan sasaran yang telah ditetapkan melalui media pertanggungjawaban berupa laporan pelaksanaan (akuntabilitas kinerja) secara periodik. dalam penerapannya, penetapan kejelasan fungsi, pelaksanaan, dan pertanggungjawaban masing-masing bagian, sama pentingnya dengan memastikan bahwa semua bagian dari lembaga ini memiliki kompetensi dan profesional, sesuai dengan tugas dan tanggung jawab, serta perannya dalam mendukung kinerja baznas jawa barat. responsibility, pertanggungjawaban kesesuaian pengelolaan zis dan dskl sesuai dengan undang-undang yang berlaku, peraturan dan prinsip baznas nasional, dan yang paling utama adalah pertanggungjawaban kepada allah melalui syariat islam. dengan responsibility setiap program, agar sesuai dengan rencana strategi yang telah ditetapkan dan direncanakan, maka akan membentuk suatu budaya kerja (nilai etika, standar, dan prinsip) yang dapat meningkatkan kinerja baznas jawa barat. nilai yang sudah diterapkan di baznas jawa barat, yaitu discipline, merupakan perasaan taat dan patuh terhadap nilainilai yang dipercaya merupakan tanggung jawabnya, integrity, bertindak konsisten sesuai dengan nilai-nilai dan kebijakan organisasi serta kode etik profesi, customer focus, pelayanan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 44 terbaik bagi muzaki, mustahik, pemerintah dan masyarakat, partnership, program kemitraan dengan berbagai instansi, zero interest, ikhlas melaksanakan tugas yang diberikan. independency, kemandirian, dalam mewujudkan prinsip ini, baznas jawa barat telah dikelola secara mandiri dan profesional serta bebas dari benturan kepentingan dan pengaruh atau tekanan dari pihak manapun yang tidak sesuai dengan ketentuan peraturan perundang-undangan di bidang pengelolaan zis dan dskl. prinsip ini harus terus dipegang dan diterapkan dalam pengambilan keputusan serta dalam menjalankan program pendayagunaan zakat agar sesuai dengan syariat islam. namun kemandirian ini bukan berarti baznas jawa barat menutup diri terhadap saran dan masukan masyarakat dalam menciptakan tata kelola zakat yang juara lahir batin. fairness, kesetaraan, keseimbangan, dan keadilan di dalam memenuhi hak-hak pemangku kepentingan, ketentuan peraturan perundang-undangan di bidang zis dan dskl, dan nilai-nilai etika serta standar, prinsip, dan praktik penyelenggaraan pengelolaan yang sehat harus menjadi komitmen yang selalu diterapkan oleh baznas jawa barat, hal ini harus dibuktikan dengan adanya standar operasional prosedur (sop) maupun kebijakan/prosedur lainnya yang diterapkan di baznas jawa barat. prinsip tata kelola tarif dalam pengelolaan zis dan dskl harus diimplementasikan secara konsisten, terus menerus dan berkelanjutan agar menjadi acuan dalam profesionalisme pengelolaan, dan menunjang, serta menjadi langkah-langkah strategis dalam mencapai visi dan misi baznas jawa barat. komitmen baznas jawa barat dalam rangka mewujudkan visi dan misi tersebut, diwujudkan dalam berbagai program unggulan, salah satu yang paling tepat saat ini adalah program sertifikasi amil. hal ini dilakukan untuk mempersiapkan diri dalam menghadapi persaingan di era revolusi industri 4.0 yang memerlukan kapasitas dan kapabilitas amil sebagai aset penting dan unsur utama dalam keberhasilan kinerja baznas jawa barat. dalam memperkuat kemampuan kepemimpinan dan pengelolaan sdm di baznas jawa barat, harus konsisten untuk mengembangkan soft skill berupa pengembangan pemahaman dan budaya “amanah, professional, antusias, komunikatif dan memberi bukti”, dan hard skill berupa program layanan khusus bagi muzaki prioritas dengan layanan ruang prioritas, hal ini untuk menjawab tantangan dari masyarakat khsusunya muzaki guna mewujudkan tingkat kepuasan terhadap baznas jawa barat sebagai lembaga pengelola zis dan dskl. secara umum hasil kolaborasi baznas jawa barat dengan karang taruna, memiliki keunggulan professional dalam pengelolaan zakat dengan rekomendasi strategi pengelolaan sebagai berikut; 1. pendayagunaan generasi muda mulai dari rukun tetangga rukun warga kelurahan/desa kecamatan kabupaten/kota maupun tingkat provinsi guna terpenuhinya kebutuhan sumber daya manusia profesional untuk pengelola upz – laz baznas dengan tingkat partisipasi dan keterwakilan dari semua wilayah di jawa barat; 2. potensi perluasan objek zis dan dskl melalui regulasi, salah satu contohnya unit pengumpul zakat menjadi syarat komitmen wajib dalam pendirian ijin usaha maupun lembaga yang akan didirikan di jawa barat; 3. program kemitraan dan integrasi program dengan semua opd di jawa barat, bumn di daerah, bumd, perguruan tinggi, kpp melalui integrasi npwp dan npwz; publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 45 4. pembenahan sosialisasi progam baznas yang terstruktur dan segmented melalui berbagai media, terutama media sosial; 5. optimalisasi era digital (era industry 4.0) untuk semua sistem dan bagian (informasi, pengumpulan, pendistribusian, dan pendayagunaan zakat) dengan konsisten melalui tata kelola tarif; 6. edukasi dan pemahaman zis dan dskl di semua segmen masyarakat, dengan program jangka pendek, jangka menengah dan jangka panjang, sehingga terbentuk karakter dan budaya zakat di masyarakat; 7. mengembangkan kemitraan dengan forum csr jawa barat dalam rangka pengelolaan dskl sebagai peluang penerimaan zakat dan strategi bisnis bagi pengembangan perusahaan. simpulan baznas jawa barat memiliki kekuatan dan peluang besar untuk menjawab tantangan era industri 4.0 dengan menerapkan prinsip tata kelola tarif yang konsisten dalam pengelolaan zis dan dskl, serta optimalisasi penggunaan media social untuk social campaign dengan cara bekerjasama dengan karang taruna, untuk mendapatkan sumber daya manusia yang muda dan mempunyai kapasitas serta kapabilitas sebagai unsur utama dalam keberhasilan pengumpulan, pendistribusian, pendayagunaan dan pelaporan pengelolaan zis dan dskl, dengan basis data yang update dan akurat mengenai kondisi perekonomian masyarakat, tingkatan dan sebaran muzaki dan mustahik, karakteristik dan budaya dari tiap daerah di 27 kabupaten/kota untuk mempermudah pencapaian visi dan misi. baznas jawa barat memerlukan program edukasi zakat yang berjenjang kepada masyarakat, idealnya mempunyai program edukasi jangka pendek, bekerjasama dengan karang taruna, untuk melibatkan unsur pemuda dalam proses pengelolaan zis dan dskl; jangka menengah, integrasi pendidikan zakat, program kolaborasi dengan dinas terkait untuk melakukan edukasi internal dan eksternal; dan jangka panjang, merancang dan membuat rencana induk pengembangan dan peta jalan (roadmap) baznas jawa barat 25 tahun ke depan, yang di dalamnya ada program mendirikan sekolah zakat, perguruan tinggi zakat, dan perusahaan dengan konsep pemberdayaan mustahik. referensi abdulsyani. (2007). sosiologi skematika, teori, dan terapan. jakarta: bumi aksara. al munawar, s.a.h. (2003). fikih hubungan antar agama. jakarta: ciputat press. carpenter, m.a. & sanders, w.m.g. (2009). stategic management: a dynamic prespective, 2nd edition. new jersey: pearson printice hall. damawan, r. (1999). islam dan transformasi sosial-ekonomi. yogyakarta: lembaga studi agama dan filsafat (lsaf). hadari, n. (2003). administrasi pendidikan. jakarta: gunung agung. huda, n., heykal, m. (2001). lembaga keuangan islam tinjauan teoritis dan praktik. jakarta: kencana. iriyani, s. (2008). penerapan tata kelola perusahaan, www.elearningcommunity.blog.com, diakses tanggal 22 april 2013. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 38-46 e-issn 2715-9256 ================================================================================== itto turyandi kolaborasi karang taruna dalam tata kelola zakat menuju jabar juara 46 lindeke, l., sieckert, a. m. (2005). nurse-physician workplace collaboration, online journal of issues in nursing. noorsyamsa, d. (2008). negosiasi, kolaborasi dan jejaring kerja. jakarta: lembaga administrasi negara-ri. rofiq, a. (2004). fiqih kontekstual: dari normative ke pemaknaan social. yogyakarta: pustaka pelajar. sedyawati, e. (2006). budaya indonesia (kajian arkeologi, seni dan sejarah). jakarta: pt. raja grafindo persada. sudiana, n. (2019). amil zakat easy going: pemikiran dan inisiatif zakat di era 4.0. jakarta: izi (inisiatif zakat indonesia) press. undang-undang nomor 23 tahun 2014 tentang pengelolaan zakat peraturan pemerintah nomor 14 tahun 2014 tentang pelaksanaan uu nomor 23 tahun 2011 tentang pengelolaan zakat. peraturan menteri sosial nomor 25 tahun 2019 tentang karang taruna. https://ydsf.org/berita/fiqih-zakat-qtb1.html https://uinsgd.ac.id/berita/pentingnya-fiqh-zakat/ https://www.baznasjabar.org/content/laporan-keuangan https://crmsindonesia.org/publications/tata-kelola-perusahaan-pengertian-dan-manfaat/ publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 455 employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 1andi saputra, samsul ode 1universitas 17 agustus 1945 jakarta, indonesia; andisaputra110199@gmail.com received: february 14, 2023; in revised: june 20, 2023; accepted: july 28, 2023 abstract this study aims to evaluate the performance of village-owned enterprises (bumdes) employees in sukaraharja village, kadupandak district, cianjur regency. bumdes is an economic institution owned and managed by village communities to increase village potential and reduce poverty. however, there are still problems related to human resources (hr) in bumdes management, such as the limited number of employees and the lack of focus on bumdes by management. this study uses a qualitative approach to evaluate the performance of bumdes employees in sukaraharja village. data were obtained through direct observation and interviews with bumdes employees and analysis of related documents. the qualitative approach was chosen because of the complexity of the research subject. the results showed that the performance of bumdes employees in sukaraharja village affected the operational efficiency of bumdes and their productivity. skilled, trained and professional employees can optimize bumdes business processes, produce more in less time, and provide good service to the community. however, researchers also found that there were employees who lacked the necessary professionalism and competence. in the context of improving the performance of bumdes employees, factors such as education, work experience, compensation, work environment, leadership style, and motivation have a significant influence. good education and work experience improve employee abilities and skills, while adequate compensation encourages better performance. a good work environment, appropriate leadership style, and high motivation also contribute to improving employee performance. based on these findings, the researcher recommends the need for periodic evaluation of the performance of bumdes employees. this evaluation can help identify employee strengths and weaknesses, as well as provide a basis for developing training programs and improving performance. in addition, it is also important to improve the facilities and infrastructure that support bumdes operations and to optimize bumdes product marketing efforts to the public keywords: bumdes, employee performance, performance evaluation, human resources, sukaraharja village, cianjur regency. introduction in the preamble of the 1945 constitution, one of the national goals of the indonesian nation is to carry out development to improve people's welfare. in connection with law no. 32 of 2004 concerning regional government relating to development, villages play an important role because most of indonesia's population lives in rural areas. this of course will become a guideline for how the direction and goals of national development are targeted (agunggunanto, arianti, & kushartono, 2016). the current development paradigm is usually top down, with strong government intervention, causing development programs to fail to achieve the expected results. although various development initiatives have been undertaken, the differences between villages and cities are still very clear. therefore, a paradigm shift from the ground up is needed, which allows the village to manage its own economy. the village knows its economic potential and will encourage people to be innovative and creative when managing their economic resources (budiono, 2015). with the issuance of law no. 32 of 2004, there was a change that allowed village governments to manage the economy through village-level economic institutions, such as village-owned enterprises (bumdes). bumdes is an economic institution that is capitalized mailto:andisaputra110199@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 456 and managed by the community and is intended to increase village potential and help reduce poverty and increase regional original income (ash-shiddiqy & ibrahim, 2022). bumdesa that is managed properly and professionally can help the government manage village potential and create jobs and absorb labor. law no. 6 of 2014 also emphasizes that villages have origin rights and traditional rights to regulate and manage the interests of local communities and play a role in realizing the ideals of independence based on the 1945 constitution of the republic of indonesia. in this regard, it can be concluded that the establishment of bumdes did not just stand without a strong foundation, but in fact the organization was formed because of the existence of a statutory basis that serves as a guide in carrying out each existing vision and mission. as an organization, bumdes requires experienced and professional human resources (hr). the aspect of human resources is very important to carry out the activities of the bumdes organization. however, until now there are still problems related to human resources in bumdes management, one of which is the limited human resources managing bumdes, where administrators often have multiple positions and are more focused on their main job than managing bumdes. in addition, human resource issues greatly affect the achievement of bumdes goals, because bumdes ideally require employees who are professional, proficient, and have broad insight. human resources (hr) are always involved actively and are important in every organizational activity, especially human resources function as planners, actors, and determinants of achieving organizational goals. in organizations, humans carry out various activities as actors or participants. human behavior in organizations greatly influences organizational performance. bumdes in this case can be done by increasing employee performance to achieve organizational goals. suhandi (2020) says that "labor is a very important resource in driving the growth and progress of a country's economy. however, from another point of view, the increase in workforce often becomes an economic problem that is difficult for the government to solve. employee performance is a very important component for an organization or company. performance is shown as achievements achieved by employees based on their role in the organization. one way to measure the effectiveness of an organization or the achievement of its goals is to measure the performance of its employees. to carry out this measurement, measurement standards are needed to apply standards which will later be used to find out whether the employee's performance is in accordance with the expected goals and to find out how far the performance differs, by comparing the actual work results with those expected. performance can be defined as actual work performance or results achieved by someone at work. performance is the result of work done by someone based on job requirements. job requirements have certain objectives that must be met in order to achieve them, which are known as job standards. the performance of bumdes employees is very important to study because it can ensure the quality of bumdes management, program implementation, and achievement of bumdes goals for the welfare of village communities. to improve employee performance, there are several factors that influence it. referring to theory and empirical research, it can be said that many factors influence employee performance. this includes education, work experience, age, compensation (salary), place of work, leadership style, and motivation. education talks about what people know, can, think, be, and what they do (handoko, 2016). education will determine the ability of employees to maximize their performance; more education will improve employee abilities, skills, and skills, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 457 which in turn can lead to better employee performance. according to research conducted by (hitalessy, roni, & iswandi, 2018) and (mandang, 2017) education has a positive and significant impact on employee performance. an additional factor is work experience, which can show how well a person understands his job and masters the knowledge and skills needed to complete the task, which can be measured by the length of time he has worked (handoko, 2016). work experience affects employee performance, according to a study conducted by (hitalessy, roni, & iswandi, 2018) employee performance can be influenced by demographic characteristics as measured by age proxies. in general, the productive age group has a higher productivity level than the non-productive (or old) age group, which of course has weaker and more limited physical factors. therefore, better performance can also be associated with the productive age group. research (aprilyanti, 2017) describes how age or age affects employee performance. all employee income, both financial and non-financial, can be considered as compensation. it is given as a reward for their work and their contribution to the company. a good award should encourage good work, experience, loyalty, responsibility and productive behavior. the better the level of compensation given, it is directly proportional to the better employee performance. in this study, compensation will be measured by the quantity of salary received by bumdes employees. a good work environment is an important factor in determining employee performance. providing employees with an ideal work environment where they can perform their tasks optimally, healthily, safely and comfortably affects how well they complete their tasks. ultimately, this will result in increased employee performance. improving employee performance in achieving organizational goals and objectives can also be encouraged through a leadership style that is in accordance with the state of the organization and the wishes of employees. leaders have a unique way of influencing and directing their employees as they carry out their assigned tasks. in this case, it is hoped that they will be able to achieve the organization's mission together by implementing the work that has been determined. to improve employee performance, you can also take advantage of motivation, which is important in the context of encouraging and motivating someone to do something with more enthusiasm and work more effectively. performance and motivation are two things that are constructive and correlative, and employees who have high motivation at work can show high performance. in this regard, the references to the report on doing business in indonesia made by the world bank and ifc (2012) in the journal (suhandi, 2020) state that there are several main factors hindering employment in indonesia, such as a shortage of educated workers, poor infrastructure, and a complex policy framework. this is also in line with research conducted by purna et al in the journal (suhandi, 2020) which concluded that low employment is caused by a lack of linkages and compatibility between the world of education and the business world, and there are still various other problems. sukaraharja village, kadupandak sub-district, cianjur district is one of the villages that has built bumdes as an effort to create community empowerment. one of the bumdes engaged in sukaraharja village is in the cassava production sector which was formed in july 2021. community participation in the control and development of bumdes is expected to be able to foster community enthusiasm in implementing and developing bumdes independently. the existence of the bumdes empowerment program has brought positive changes to the sukaraharja village community, including increasing and creating new job opportunities and publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 458 sources of income for the people in the village. this can increase the level of income and standard of living of the people, as well as reduce the level of unemployment and poverty in the area. in this regard, of course, the continuity of bumdes activities in sukaraharja village is inseparable from the human resources that participate in it. the performance of bumdes employees greatly influences the success and progress of bumdes as a whole. good employee performance can improve bumdes operational efficiency. skilled and trained employees can carry out their duties efficiently, manage resources well, and optimize business processes within bumdes. this will help bumdes achieve their goals in a more effective way. high employee performance also contributes to increasing bumdes productivity. employees who are dedicated, committed and have the necessary skills will be able to produce more in less time. they will be able to develop and implement new ideas, manage projects well, and contribute to bumdes business growth. good employee performance will have a positive impact on the services provided by bumdes to the community. professional, friendly and responsive employees will provide better service to customers and the village community in general. this will strengthen the relationship between bumdes and the community, and help bumdes maintain and increase their market share. in the process of self-observation, the author saw that in the bumdes of sukaraharja village, especially in the cassava production section, there were employees who did not have the required professionalism and competence. in addition, the existing facilities and infrastructure are not functioning properly, and the employee is still lacking in work time discipline and is not used to marketing products to the point that the residents of sukaraharja village are dominant who still do not know the products of bumdes. based on the description above, it is clear that evaluating employee performance at bumdes in sukaraharja village is an important and strategic matter. it is hoped that by carrying out this evaluation, the bumdes performance process in sukaraharja village will be more efficient. method qualitative research methods are used to assess the performance of bumdes employees in sukaraharja village. according to (creswell, 1998) a qualitative approach is used because the subject under study is very complex. in addition, the researcher aims to gain a better understanding of the situation and to learn more about the students' creative tendencies, which would not be known using a quantitative research approach. then (creswell, qualitative, quantitative, and mixed design design research, 2010) states that qualitative research produces findings that cannot be achieved or obtained through quantification techniques such as statistics. furthermore, (bogdan & s, 1992) states that qualitative research is a research method that produces descriptive data about the behavior and speech of the people being observed. this qualitative research uses a type of grounded theory research that emphasizes evaluating the performance of bumdes employees. the choice of this method is based on the researcher's desire to carry out a more in-depth analysis of employee performance. in the end, new theories can be created based on existing theories. this theory will provide a clear picture of performance evaluation. grounded research differs from other types of qualitative research, such as phenomenology, ethnography, case studies, and narratives. in qualitative research, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 459 grounded theory gives up theory and goes straight into the field to collect data; in qualitative research, they seek to find theories based on empirical theory rather than deductively building theories. result and discussion the results of an assessment of the clarity of bumdes employee performance focus on the performance of bumdes employees, which is used to evaluate the contribution and performance of employees in the company. the following evaluations can be implemented in periodic or annual forms, this evaluation involves superiors and colleagues to assess performance. the results can be used to make decisions about performance improvements. from the observations made by the researchers, it was shown that bumdes employees in cianjur regency already understood that after receiving assistance and guidance from the wiradesa program, they could perform well. in addition, based on the findings from a structured interview conducted with the director of bumdes of cianjur regency on... found that it is important for all employees of the organization to clearly understand and master their responsibilities. this is intended so that employees can work optimally and effectively. in addition, the representative stated that in their organization, bumdes employees are given tasks according to their respective abilities. most of the informants in bumdes in cianjur regency stated that they understood their respective duties and responsibilities, according to their observations and descriptions of their answers. the results of an assessment of the relevance of performance to bumdes development to determine whether employee performance is in line with bumdes goals and vision, evaluation of performance relevance involves assessing the duties, responsibilities and work results of employees to ensure that employee performance is in line with bumdes mission and vision. the results of the evaluation can also be used to determine whether the duties and responsibilities of employees should be changed to make them more relevant to bumdes. the results showed that the performance of bumdes employees was in accordance with bumdes vision, mission and objectives where in the interview, the director of bumdes stated that bumdes employee performance was in line with bumdes vision, mission and goals. the director said that one of the objectives of establishing bumdes is to improve bumdes' ability to provide better service to the community and achieve the desired development goals. the director also mentioned that bumdes employees who work to take over part of the bumdes program themselves have worked with the aim of serving the community. based on this explanation, the relevance of performance with the establishment of bumdes has a relevant relationship with the establishment of bumdes in cianjur regency. the results of an assessment of the consistency of the availability of human resources with performance publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 460 this activity is used to evaluate the availability and ability of employees to the duties and responsibilities given. the assessment covers the skills, education, experience and expertise of the staff to ensure that they have the necessary skills to properly carry out these duties and responsibilities. evaluation scores can also be used to determine if training is needed to improve performance. from the results of research as well as interviews conducted by researchers with bumdes leaders and several local bumdes employees, it was revealed that bumdes leaders and supervisors hope that bumdes employees have the appropriate abilities and qualifications to carry out their duties and responsibilities effectively. in this context, bumdes employees are actively working and handling their responsibilities in the designated areas. the results of observations and interviews show that the availability of manpower in the bumdes of cianjur regency is in line with the expected capabilities. research results on obstacles obstacle the implementation of the bumdes program evaluation of obstacles that hinder the implementation of the bumdes program involves assessing the processes, systems and resources used to run the program to determine the factors that hinder program implementation and find solutions to overcome obstacles. evaluation results can also be used to determine solutions to overcome obstacles and ensure that the bumdes program. from the results of research as well as interviews conducted by researchers with the bumdes director and several local employees, it was revealed that bumdes face various challenges which include aspects of capital and work environment. in addition, the high increase in oil prices is also a factor affecting the instability of cassava production. the lack of production facilities is also one of the obstacles in running the bumdes program in the region. in addition, observations and interviews show that many employees choose to resign because the salary provided does not reach the regional minimum wage (umr). thus, there are various obstacles that hinder the implementation of the bumdes program in cianjur regency, such as capital constraints, work environment, and salary receipts that do not reach the umr. from the results of research conducted by the author regarding the performance of village-owned enterprise (bumdes) employees in sukaraharja village, kadupandak district, cianjur regency, it was noted that the bumdes program had been running well in accordance with the vision, mission and goals that had been set previously. however, there are several employees who are still negligent and do not act professionally in following up on the responsibilities that have been given because there are several obstacles encountered while carrying out these responsibilities. as for some of the indicators that make employees constrained in doing their part in bumdes cianjur regency can be described as follows. however, in addition to that, the researcher also includes several indicators that make capital for employees to work actively in bumdes activities. a) impact of education on employee performance from the results of data collection through observation and also interviews that have been conducted by researchers indicate that the education variable has a positive and significant effect on employee performance. in other words, the higher the level of education an employee has, the better their performance. education is an effort to increase one's general knowledge, which includes mastery of theory to solve problems in an effort to achieve publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 461 goals. the level of education has a major influence on the design of a person's work character and way of thinking. therefore, the level of education has a major influence on the implementation of employee performance; suitability of majors only has an impact on the implementation of performance in certain units (flippo, 2013). education, training and job training will improve employee performance. education will increase the ability of employees to complete their tasks, and employee performance will be optimal. b) impact of work experience on employee performance in this section, it shows that the work experience variable has a positive impact on employee performance; in other words, the more work experience employees have, the better their performance. to pursue a career and develop their potential, a person must have formal education. they must also have knowledge of work processes and be able to adapt to their working environment in the workplace. because each member of the organization has a different background and field of work, each member has a different work experience. siagian (2016) said that work experience includes the period of work, type of work or position, and number of hours worked. the work experience of employees in carrying out the responsibilities given by an organization is very important. employees with more experience will definitely be faster and know what to do when they encounter problems. the amount of time spent by an employee to contribute his workforce to an organization or organizations is known as work experience (nitisemito, 2015) work experience or long working years shows how well an employee can complete tasks that depend on their abilities, skills and skills. c) impact of age on employee performance the results of the study also show that age has a positive but not significant impact on employee performance; thus, the age factor is not a factor that determines employee performance. the finding that the age factor does not affect employee performance can be explained by the fact that bumdes employees are in the productive age group based on descriptive data. therefore, the age factor does not have a significant effect on employee performance. according to (aprilyanti, 2017) young people who are still productive usually have an extra level of productivity compared to older workers. as a result, their physical abilities diminish and diminish. labor is defined as people who are at least 10 years old, without a maximum age. thus, the workforce referred to in indonesia is people aged 10 years or more, with a minimum limit of 10 years. this is because many young people are already working and looking for work at that age. d) impact of compensation on employee performance this section also shows that compensation is not good for employee performance. the insignificant results of compensation on employee performance can be explained by the fact that bumdes employees receive compensation that is nominally below the minimum wage. therefore, compensation is not able to improve employee performance. according to (hasibuan, 2016) compensation is all income received by workers in the form of money, goods, directly or indirectly as a reward for the services they provide to the company. good rewards should encourage good work, experience, loyalty, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 462 responsibility and productive behavior. in addition, compensation can be defined as all income received by employees, both financial and non-financial, either directly or indirectly, as compensation for their work and their contribution to the company. salary is a form of financial compensation given to employees. e) impact of the work environment on employee performance the results show that work environment factors, as measured by the relationship between employees and their leaders, relationships among employees, and environmental conditions such as temperature, lighting, coloring, etc., as well as office facilities such as work tools and equipment, influence employee performance. every worker wants to work in a pleasant workplace. (nitisemito, 2015) states that the work environment can affect the work performed by employees. therefore, every company or organization must strive to ensure a work environment where employees are always in good condition. if the company can create a comfortable work environment for its employees, they will feel comfortable working without pressure and distractions, so they can improve performance and achieve company goals. f) impact of leadership style on employee performance the results of the study show that leadership style has a positive and significant impact on employee performance. this is due to the fact that the leadership style factor measured by the leader in the process of mobilizing subordinates is always based on the belief that humans are the most noble creatures in the world; leaders always try to synchronize the interests and goals of the organization with the personal interests and goals of their subordinates; leaders are happy to accept suggestions. this leadership style is initially focused on recognizing one's goals so that they ultimately believe that actual performance will exceed expectations. because the success of an organization in achieving its goals is strongly influenced by the leadership style of a leader when managing his subordinates. there is a belief that the success of an organization in carrying out its various tasks is largely influenced by leadership, as seen in employee performance. g) impact of motivation on employee performance the effect of motivation on employee performance is positive, but not significant. motivational factors can be measured as follows: employees feel that their organization provides basic needs such as food and shelter; that their organization provides safety guarantees and health care for employees; and that their company provides fun and meaningful rewards to employees who excel. with the results showing that motivation has no impact on the performance of bumdes employees in cianjur regency, further policies and actions are needed to increase employee motivation. conclusion the following are the conclusions of this research. first, the level of education affects the performance of bumdes employees in cianjur regency; the higher the level of education, the better the performance. second, work experience affects the performance of bumdes publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 463 employees in cianjur regency; and finally, age has no effect on the performance of bumdes employees in cianjur regency. fourth, the performance of bumdes employees in cianjur regency is not affected by compensation, because a better work environment increases performance. fifth, leadership style influences the performance of bumdes employees in cianjur regency. references agunggunanto, e. y., arianti, f., & kushartono, e. w. (2016). pengembangan desa mandiri melalui pengelolaan badan usaha milik desa(bumdes). dinamika ekonomi dan bisnis, 68. aprilyanti, s. (2017). pengaruh usia dan masa kerja terhadap produktivitas kerja (studi kasus: pt. oasis . jurnal sistem dan manajemen industri, 68. ash-shiddiqy, m., & ibrahim. (2022). potensi desa dan strategi penerapan ekonomi islam dalam pengelolaan bisnis badan usaha milik desa (bumdes). aplikasi ilmu-ilmu agama, 7. bogdan, r., & s, b. (1992). qualitative research for education : an introduction to theory and methods. boston: ally and bacon. budiono, p. (2015). implementasi kebijakan badan usaha milik desa (bumdes) di bojonegoro (studi di desa ngringinrejo. politik muda, 2. creswell, j. (1998). qualitative inquiry and research design. california: sage publication. creswell, j. (2010). research design pendekatan kualitatif, kuantitaif, dan mixed. yogyakarta: pustaka belajar. flippo, e. b. (2013). manajemen personalia. jakarta: erlangga. handoko, t. (2016). manajemen personalia dan sumber daya manusia. yogyakarta: bpfeyogyakarta. hasibuan, m. (2016). manajemen sumber daya manusia. jakarta: bumi aksara. hitalessy, v., roni, m. h., & iswandi, i. (2018). pengaruh tingkat pendidikan,pelatihan, dan pengalaman kerja terhadap kinerja karyawan. image, 5. mandang, e. f. (2017). pengaruh tingkat pendidikan dan pelatihan terhadap kinerja karyawan pada pt. bank rakyat indonesia (persero). jurnal emba: jurnal riset ekonomi, manajemen, bisnis dan akuntansi, 4324-4334. nitisemito, a. s. (2015). manajemen sumber daya manusia. jakarta: pustaka setia. siagian, s. p. (2016). manajemen sumber daya manusia. jakarta: bumi aksara. suhandi, h. w. (2020). dinamika permasalahan ketenagakerjaan dan pengangguran di indonesia. jbbe:jurnal bina bangsa ekonomika, 85. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 455-463 p-issn 2085-6555 e-issn 2715-9256 ============================================================================= = andi saputra, samsul ode employee performance evaluation of village-owned enterprises (bumdes) in sukaraharja village, kadupandak district, cianjur regency 464 publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 371 analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency resti fajria, 2roni ekha putera, ria ariany 2 universitas andalas, indonesia, roniekhaputera@soc.unand.ac.id received: january 11, 2023; in revised: may 27, 2023; accepted: july 28, 2023 abstrak padang pariaman regency has 103 nagari spread and has access to different geographical conditions. so that this affects services in population administration and civil registration which makes people reluctant to take care of it for reasons that access is quite difficult to reach. as one of the efforts to improve public services, the population and civil registration office of padang pariaman regency created an innovation nagari go digital. this research was designed using qualitative methods with a descriptive approach. the purpose of this study is to analyze the nagari go digital program in improving public services in padang pariaman regency. the results of this study show that the innovation of the nagari go digital program can increase the effectiveness of the implementation of population document services held in the nagari government with the support of digital services. so that it has benefits for the community in obtaining services without having to come to the office of the population and civil registration office. however, there are still some obstacles that occur in nagari as an implementing organization so that it needs to be improved again in its implementation. keywords: e-government, innovation, nagari go digital introduction along with the rapid development of information and communication technology today, it can help the government in building an effective and efficient bureaucracy. the development of information and communication technology can improve government performance and allow an activity to be carried out quickly and precisely. the use of information and communication technology can be realized in the form of e-government that can provide information, information, and profile presentation. the use of information technology penetrates into participation spaces or web/application-based community service facilities, policy determination, and even managerial governance and which ultimately becomes the right answer to answer public complaints. e-government is the use of information technology by the government to provide information and services to the public, as well as other matters related to government. for this reason, there must be innovation in the delivery of public services so that they can be more efficient, effective, transparent and accountable. e-government is an information system that uses the internet and other digital technologies to conduct transactions, public services, communication, coordination and management of government organizations which include government to government, government to business and government to society services (adriwati, 2001: 300). in response publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 372 to the implementation of e-government, the population and civil registration office of padang pariaman regency gave birth to an innovation in the field of population administration known as nagita or commonly called nagari go digital. the birth of this innovation departs from the government's responsibility in providing public services based on the regulation of the minister of state apparatus empowerment and bureaucratic reform of the republic of indonesia (minister of pan and rb) no. 30 of 2014 that public service innovation is a breakthrough in public services which is an original creative idea and adaptation / modification provides benefits to the community both directly and indirectly. in line with the opinion by sulistio (2009) that the basic principle of service is innovative (wulandari, 2019: 14). the birth of nagari go digital innovation or familiarly called nagari go digital is inseparable from the background of padang pariaman regency which has an area of about 1,328.79 km2 or about 3.15 percent of the land area of west sumatra province which stretches to the bukit barisan cluster area. with the vast area of padang pariaman regency, it makes it difficult for the government to reach the community to provide services, especially several administrative affairs offices located in the pariaman city area, one of which is the population and civil registration office of padang pariaman regency. this makes it difficult for the community to access services so that the services provided by dis the population and civil registration office of padang pariaman regency have not been maximally accepted by all people in padang pariaman regency. while population administration is a very important document to be owned by every community. in an effort to encourage public sensitivity to the importance of a document, changes are needed to manage and organize data in a modern manner. there has been some previous research on program innovation. first, research by arya, f. a. regarding the innovation of ajep (shuttle licensing) by dpmptsp office padang pariaman regency that the people of padang pariaman, especially those living in border areas, feel reluctant or think twice about taking care of documents to the official office because it requires more costs to get to the location. not to mention the factor of documents that are still incomplete so that people have to go back and forth (arya, 2018). therefore, dpmptp made a breakthrough in the simpel (electronic licensing information system) application innovation where the public can access permits without the public having to come to the office to carry out permits and be assisted by ajep services. breakthrough innovations like this must certainly be realized also in the population and civil registration office of padang pariaman regency, because the behavior of the community is similar but only different public service documents. then the two studies by alindro, kusdarini & putera on innovation of integrated marriage administration services (panter) at the office of religious affairs of six lingkung district, padang pariaman regency. the results showed that the impact of panter innovation can be felt directly with the ease of service received by the community because the bride and groom afterholding a wedding immediately get a marriage certificate citation book and other population documents without having to do direct service to the population and civil registration office (alindro, kusdarini &; putera, 2021) . then research from ananda, putera & ariany on health service innovation at pariaman city hospital, namely peluru pasif innovation (integrated and comprehensive pulmonary tb patient service) and si gadis koja innovation (ready to respond to disabled patients, elderly and risk of falling) has been able to provide satisfaction to the community in health services. inaddition to this innovation providing ease of service, this study also emphasizes the need for publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 373 support from local governments to support this innovation so that it can become a role model for development in health services. departing from previous research, people in padang pariaman regency have a habit of taking care of population administration when it will be needed, which then the community only wants the application for documents to be completed quickly, besides that with only conventional services, it can also cause a buildup of population documents at the population and civil registration office. in helping the people of padang pariaman regency in the field of administrative and civil registration services, various breakthrough innovations were born to ensure the implementation of increasingly quality public services and can make it easier for people to access population document services (ananda, putera &; ariany, 2019). in the population administration and civil registration services initiated by the population and civil registration office of padang pariaman regency, an innovation program nagari go digital was born. this program is a form of elaboration of the mandate of the minister of home affairs regulation number 7 of 2019 concerning online population administration that the presence of online population administration will create a series of structuring and regulating activities in the issuance of electronic-based population documents and data through population registration, civil registration, management of population administration information and utilization of the results for services public and other sector development. in addition, it is also a follow-up form of the mandate of the ministry of home affairs no.470/15526/dukcapil concerning the utilization of population data and documents and the circular letter of the director general of dukcapil no.470/18754/dukcapil concerning the utilization of population data. so that the innovation of the nagari go digital program is mandated in the padang pariaman regent regulation number 53 of 2019 concerning population administration digital nagari innovation. article 1 of the perbup explains that nagari go digital is an innovation that allows people in padang pariaman regency to apply for services and print their residence documents directly at the nagari office (village) according to the address on the e-ktp. albury and mulgan define innovation as new ideas that work which means that innovation is closely related to new ideas that are useful and an innovation can be said to be successful if the creation and implementation of new processes, products, services and methods can produce quality improvements in the results that are effective and efficient (suwarno, 2008: 9). in order for the implementation of nagari go digital service innovation to run smoothly, the population and civil registration office of padang pariaman regency collaborates with various parties such as the communication and information office, village community empowerment office, pt. pos indonesia and collaborate with district and nagari. public sector innovation can describe the responses made by the government in innovating in general in the public sector. changes made are based on processes carried out on the internal and external environment along with the completeness used in innovation. according to mcnabb and edvinson (2004), the process of innovation in the public sector includes the search for and application of new technologies in organizations, new and better ways of delivering services and processes and management systems that are new or untried. then david c. korten stated that the success of program implementation can be seen if there is a conformity of three elements of program implementation, namely (1) compatibility between the program and what is needed by the target group; (2) compatibility between the program and the implementing organization, namely the compatibility between the tasks required by the program and the publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 374 capabilities of the implementing organization; (3) compatibility between the target group and the implementing organization to be able to obtain program results with what can be done by the program target group (akib &; arigan, 2008). in implementing the innovation of the nagari go digital program, the population and civil registration office of padang pariaman regency carried out coaching to 103 nagari in padang pariaman regency in order to provide guidelines, guidance, guidance and assistance so that the implementation of this innovation can be implemented properly. the presence of this nagari go digital innovation serves as an acceleration of services and cuts the distance between the community in managing population documents, where people do not need to come directly to the population and civil registration office of padang pariaman regency but the community can take careof their population directly at the local nagari district. this nagari go digital service program moves with an online system driven by the dukcapil ceria mobile application. this means that the implementation of the nagari go digital program is at the nagari level in padang pariaman regency. the purpose of the nagari go digital program is to accelerate services and reduce the distance between people in managing population documents so as to create fast, effective and efficient services. therefore, based on the explanation above, this paper will discuss the analysis of the nagari go digital program as an improvement in services by the population and civil registration office of padang pariaman regency method the approach used in this study is a qualitative approach with a descriptive method whose purpose is to describe in detail the implementation of the nagari go digital program innovation in population administration services by the population and civil registration office of padang pariaman regency. the focus of this research is to describe the implementation of nagari go digital innovation as a breakthrough in public services in the field of population administration. qualitative data collection techniques are data collection whose data is descriptive meaning data in the form of categorized symptoms or in other forms such as photos, documents, artifacts, and field notes when the research is carried out (jonathan sarwono, 2006: 259). in this study, several data collection techniques were used, namely documentation and literature study. data collection techniques through documentation are data retrieval obtained through documents. then literature study is research conducted by researchers by collecting a number of books, books, magazines related to problems and research objectives. this technique is carried out with the aim of revealing various theories that are relevant to the problem being faced / researched as reference material in the discussion of research results. results and discussion nagari go digital innovation is a form of implementing government administration in improving the quality of public services based on information and communication technology in order to answer the demands and needs of the public who want a fast data processing process and the right information. e-government is needed to improve the efficiency, effectiveness, transparency, and accountability of government administration with a view to increasing public trust in the image of government services, especially bureaucracy. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 375 the results and discussion of the implementation of nagari go digital innovation as an improvement of population administration services and the population and civil registration office of padang pariaman regency will be studied using the implementation model by david c. korten which will be described as follows: conformity between the program and what is needed by the target group the presence of nagari go digital innovation is an effort to improve digital-based population administration services by the population and civil registration office of padang pariaman regency. nagari go digital services are accessed through the dukcapil ceria mobile (dcm) application, which is an application that can be downloaded through google playstore or https://siak.padangpariamankab.go.id/ website that allows the public to submit changes to population and civil registration documents and access other the population and civil registration office of padang pariaman regency services that are not limited by space and time. the clarity of the program on the nagari go digital service was conveyed by the implementer through socialization activities which in this case were carried out by the population and civil registration office of padang pariaman regency in collaboration with the nagari government. socialization is given directly at the beginning of the implementation of the program. on an ongoing basis, socialization and direction are given in the form of communication by the population and civil registration office of padang pariaman regency team to the nagari government directly or through information disseminated in the form of graphic design containing service information on the population and civil registration office information media of padang pariaman regency. in this nagari go digital service, people can access eight types of services in the form of family card changes, id card printing applications, birth certificate applications, death certificate applications, arrival applications, moving applications, child identity cards (kia) and sightseeing complaint services. then, the convenience that can be felt by the community, namely for population documents can also be printed directly independently or can be printed at the local n agari office, namely birth certificates, death certificates, family card and skpwni. nagari go digital innovation is one of the answers to public complaints regarding the convoluted and long population administration bureaucratic system, coupled with the long distance of the population and civil registration office of padang pariaman regency so that it takes a long time and costs to access administrative services. the existence of this program is in accordance with what is needed by the people of padang pariaman regency, namely effectiveness and efficiency in accessing services so that it can also increase the level of community participatory in population administration access. to support the nagari go digital service, there is an infrastructure in the form of an independent dukcapil platform (adm) which functions to print population documents independently by the community in nagari. the form of adm can be seen in the picture below: publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 376 figure 1. independent dukcapil platform source: population and civil registration office of padang pariaman regency, 2023 independent dukcapil platform (adm) is currently available at the office of the population and civil registration office of padang pariaman regency, while for the nagari level which has an independent dukcapil platform machine, there are three nagari namely nagari sicincin, nagari katapiang, and the platform owned by nagari iii koto aur malintang. the presence of adm makes it easy for the public to print population documents and become a supporting tool in the implementation of the nagari go digital program. compatibility between the program and the implementing organization the implementation of a program well cannot be separated from how the implementor carries out its duties and functions. in implementing the nagari go digital program, the population and civil registration office of padang pariaman regency collaborates with 103 nagari, 17 sub-districts. in perbup number 53 of 2019 concerning nagari digital administration innovation, it has been explained that in each nagari there is a role of the wali nagari, admin nagari go digital and the entire nagari government. nagari go digital innovation services are implemented by: (i). back office team, which is a special operator employed by the population and civil registration office of padang pariaman regency to carry out population documents and civil registration services online after receiving input of application data from the nagari or directly from the community. the back office team (bot) of the nagari go digital program is 10 people in implementing this innovation. to improve the ability of officers to implement innovations, disdukcapil padang pariaman regency provides training. the training provided is quite diverse such as esq 165 quantum excellence, effective communication and handing complain training, esq total service quality and leadership, and other training according to their respective specialties (rahelia, 2022). (ii). nagari operators, namely nagari officers whose duty is to input community application data into the dukcapil ceria mobile application, print and submit population documents publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 377 that have been issued to the community. however, in the implementation of the nagari go digital innovation by operators at nagari experienced several obstacles in its implementation. this is because there is a communication line that is not optimal between the nagari and the population and civil registration office of padang pariaman regency, so there is still a need for a significant communication line so that when the nagari experiences problems, the population and civil registration office of padang pariaman regency can respond quickly. therefore, the population and civil registration office of padang pariaman regency needs to carry out periodic training after the implementation of nagari go digital as a form of sustainability. including the implementation of comprehensive monitoring and evaluation that needs to be determined and carried out periodically. although currently between the population and civil registration office and the nagari government has a communication funnel through whatsapp groups, this periodic monitoring and evaluation must still be, not only at the nagari level but also the district government. this is done so that the role of each implementing organization has a clear role so that program implementation can run well. compatibility between community groups and implementing organizations a) there is clarity of requirements that must be completed the implementation of nagari go digital program innovation services is inseparable from service requirements and procedures. if users want to access requests for population administration services, the procedures and requirements of the service can be directly seen through the dukcapil ceria mobile application or website. the desktop page display of this innovation is as follows: figure 2. dukcapil ceria mobile log in and desktop page source: researcher documentation, 2023 in the picture above, it can be seen that when the user opens the website from dukcapil ceria mobile, the service request feature is immediately displayed and for the requirements procedure already has a special page on the website so that users do not need to be confused anymore. if the community is still experiencing problems, then the community can directly come to the front office to help submit an application through a desktop-based application. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 378 b) punctuality timeliness indicates the implementation of the program against the expected targets. this relates to the suitability of the program with the goals and objectives of the program. as the nagari go digital program is in line with the motto of the population and civil registration office of padang pariaman regency, namely "ceria", namely fast, in providing public services, the population and civil registration office of padang pariaman regency employees must carry out service activities as soon as possible and with maximum results without reducing the quality of service and employee ethics. efficient, andin providing public services, the population and civil registration office of padang pariaman regency employees must have the willingness to complete work carefully, quickly, precisely and effectively without compromising the main goal. responsive, andproviding public services, the population and civil registration office of padang pariaman regency employees must have sensitivity in responding to various things faced. innovative, andin providing public services, the population and civil registration office of padang pariaman regency employees are expected to have the ability to explore themselves to produce new breakthroughs in service. and finally accountable, inproviding public services, the population and civil registration office of padang pariaman regency employees are expected to have the ability to carry out activities transparently and accountably in accordance with applicable laws and regulations. in implementing this nagari go digital innovation, implementors work together through integrated collaboration so that the service process can run quickly. requests made by the public through the dukcapil ceria mobile application at the nagari level will accumulate in the prisma dukcapil system so that the recap of application data accumulates clearly which can then be followed up by the population and civil registration office of padang pariaman regency. this nagari go digital innovation makes it easy for people who will take care of population administration without having to come directly to the population and civil registration office of padang pariaman regency, so this can cut the distance and cost of service access. impact of nagari go digital innovation for the community impact is the influence caused both positively and negatively on a change to be realized, especially in nagari go digital innovation. the positive impact of the birth of nagari go digital innovation is the ease of service felt by the community which can be done directly at the local nagari. then this also affects the time spent on the service and the costs incurred to access the service. but apart from the positive impact felt, the implementation of this innovation also has a negative impact that can be detrimental and tend to make things worse. before the presence of nagari go digital innovation, people carried out conventional services to the population and civil registration office of padang pariaman regency so that people did not need to be required to understand the use of services digitally by utilizing information technology. after this nagari go digital innovation was born, people were required to understand it while not all people had the knowledge and ability of technology. the limitations of the community in accessing digital services are experienced by the elderly on average. not only that, for regions that still have a bad internet network, it also causes problems in the service process in nagari, so that in the end it also causes inefficiency of this innovation program. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 371-380 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== resti fajria, roni ekha putera, ria ariany analysis of nagari go digital innovation as an improvement in population administration services by the population and civil registration office of padang pariaman regency 379 conclusion based on the analysis that has been done, that the renovation of nagari go digital by the population and civil registration office of padang pariaman regency is one form of the results of the implementation of e-government to realize the ease of population administration services effectively and efficiently. the results of this study conclude that the use of communication and information technology has a role in realizing inclusive and fast services. inovated the nagari go digital program in accordance with what is needed by the community regarding the service system that has been convoluted and long. the purpose of this innovation is to accelerate services and reduce the distance between the community in managing population documents, so that people can access population administration and civil registration services simply by accessing smartphones anywhere and anytime or by just coming to the local nagari office. however, in the implementation of this program, there are still several things that need to be improved, such as communication lines between the population and civil registration office of padang pariaman regency with the nagari government and district government need regular monitoring and evaluation. reference adriwati. 2001. bunga rampai wacana administrasi publik: menguang peluang dan tantangan administrasi publik. yogyakarta: graha ilmu. akib, header., & tarigan, antonius. 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(2023). inovasi pelayanan kesehatan berbasis mobile cegah stunting (ayo ceting) di puskesmas andalas kota padang. jurnal publik, 17(01), 16-28. kualitas pelayanan pembuatan e-ktp publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 241 collaborative governance for development and empowerment of street children and beggers in the city of palembang 1syahri, sari mustika widyastuti 1universitas tamansiswa palembang, indonesia: syahri@unitaspalembang.ac.id received: january 10, 2022; in revised:february 28, 2023; accepted: march 10, 2023 abstract the number of street children and beggars on the streets of palembang city has increased both in number and in the area of operation. therefore, the palembang city government continues to strive to provide guidance and empowerment. the purpose of this research is to analyze the collaborative governance of fostering and empowering with a qualitative descriptive method. government and non-government stakeholders are the primary research data sources. the results of the study found that the different understandings and perspectives of each stakeholder are different in line with the main tasks and functions of the organization. this difference has an impact on the tendency to understand sectorally (sectoral ego). the mayor's legality regarding institutional design does not guarantee effective collaboration. to build stakeholder commitment and concern, strong and trusted leadership is needed. keywords: leadership, collaboration, governance, coaching, empowerment. introduction the increasing poverty rate, especially in urban areas, has led to an increase in the number of children dropping out of school and an increase in neglected children, namely children who are generally referred to as street children. street children experience very complex problems. not only facing economic difficulties but also problems with health, education, malnutrition, violence, lack of attention and affection from parents. these children generally act as beggars, buskers and hawkers on the streets on the main urban roads. undang-undang dasar negara republik indonesia, (1945), as the constitution of the unitary state of the republic of indonesia firmly mandates in article 34 paragraph 1 that the poor and neglected children are cared for by the state, meaning that the state is responsible and seeks to empower and take care of homeless people, beggars , abandoned children and street children. likewise for groups of people who are classified as poor and needy. fakirs are people who are helpless because they don't have jobs let alone income and also don't have families. poor are people who have income but not enough to meet their needs. they generally still have families who are still able to help those who are poor. so, the poor can be said to be people we have to help with their lives and the government must be more sensitive to their existence. the image of poor people in urban areas is reflected in the many homeless people, beggars, and children begging on the streets, begging in crowded centers, red publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 242 lights, and places of worship. empowering and managing groups of people who are classified as impoverished, poor, and neglected children is not an easy thing because it involves many interrelated factors. law number 23 of 2002 concerning child protection article 1 (2) states that "child protection is all activities to guarantee and protect children and their rights so that they can live, grow, develop and participate, optimally, in accordance with dignity and human dignity, and receive protection from violence and discrimination”(undang undang nomor. 23 tahun 2002 tentang perlindungan anak, 2002). seeing the law on child protection, every child should have the same rights, including street children. the definition most often used to identify a street child is someone under the age of 18 who spends part or all of his time on the streets doing activities to earn money or maintain his life. the street in question does not only refer to the literal meaning of "street", but also refers to other places which are public spaces that allow anyone to walk around, such as markets, wharves, storefronts, terminals, stations. palembang city as the capital city of south sumatra province also faces the problem of children and street beggars. guidance for street children and street beggars aims to make them empowered and open opportunities for access to fulfilling their needs, which is not easy to do. because of this complexity, the government cannot solve it alone. participation or involvement of many parties is needed. for this, the government needs to open up and build a collaborative governance model. the concept of governance is a shift from governance based on structural hierarchies to shifting towards a horizontal network (flinders, 2011). broadly this network involves all institutions and various elements in society, the business world and government agencies themselves (maryam, 2016). in simple terms, governance can be interpreted as an effort to unite many stakeholders through a joint forum in making decisions and implementing them on the basis of consensus (ansell & gash, 2007). consensus building among stakeholders that is mutual communication, mutual trust, mutual support, and mutual contribution in efforts to resolve a problem is interpreted as collaborative governance or participatory governance ((ulibarri, 2015); (newig, et al, 2018); (ansell & gash, 2007); (shutt, 2021)). ansell & gash (2007) ; ulibarri (2015); newig et al., (2018) conducted a meta-analysis of the literature and formulated it into a collaborative governance model. collaborative governance is determined by 4 (four) main variables, namely; (1) starting situation and conditions, (2) facilitative leadership, (2) institutional design, and (3) collaboration process. these four main variables will determine intermediate outcomes which will provide feedback on the collaborative governance process, encouraging a cycle of building trust and good commitment among stakeholders (sayles & baggio, 2017). the initial condition or start of collaboration is influenced by three things, namely; (a) imbalances of power, resources, and knowledge, (b) support or incentives and constraints owned, and (c) history or history of cooperation of each stakeholder. leadership has a vital role in encouraging all parties to work together. facilitative leadership will be able to unite the parties to be involved and support each other with a collaborative spirit to achieve the results that have been mutually agreed upon. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 243 institutional design refers more to the formulation of rules or mutual agreements that are clear and involve all collaborating stakeholders (vinet & zhedanov, 2010); (ulibarri, 2015). this is very important because it will affect the legitimacy of the collaborative governance processes and mechanisms that are implemented. who does what and how to do it. the collaboration process is an ongoing cycle. a cycle can be interpreted as a series or cycle of activities or events that are repeated and are generally relatively fixed and regular. the collaborative governance process begins with a dialogue between stakeholders. primarily to gain consensus on the issues, interests and opportunities of each stakeholder in collaboration. it also builds trust, commitment and mutual understanding. if all of this happens, then the goals that have been mutually agreed upon can be achieved in stages. this process is ongoing until the ultimate goal of collaborative governance is achieved. building collaborative governance according to (newig et al., 2018) requires attention to several things, namely (a) the need for a joint forum initiated primarily by the government; (b) stakeholders in the forum involve many parties, the government, civil society, the business world, and others; (c) involvement starting from the process of decision making, implementation, and monitoring and evaluation; (d) the forum is formally managed and approved by the government; and (e) the focus of cooperation is on public affairs and government policy or program management (ulibarri, 2015). based on the outreach results of the palembang city social service in 2018 the number of children and street beggars was 166 children. this figure will increase to 243 children in 2021. their activities are mostly singing, begging and selling hawkers at traffic lights. efforts to foster children and street beggars are continuously carried out by the city government of palembang. although the results achieved have not been optimal in overcoming the problem of children and street beggars. this study aims to analyze the collaborative governance of coaching and empowerment. this is very important because the problems faced by street children and beggars on the streets are very complex. thus the effort to overcome it also requires the involvement of many parties and is sustainable. methods qualitative descriptive research design (rijali, 2018); (yusanto, 2020); (fadli, 2021) is an effort to obtain accurate, comprehensive, and in-depth information to understand the phenomenon of street children and street beggars. by obtaining such information, various strategies are developed to carry out coaching. scope and focus are determined to make the right decisions about which data to collect and which do not need to be touched or discarded. it also provides clarity about what findings are expected to be obtained in the study. the research location is in palembang city. in accordance with the technical responsibilities of the opd (local government organization), the main tasks and functions dealing with the problem of children and street beggars are the social service, civil service police unit and the office for women's empowerment, child protection and community empowerment. various aspects have become the focus of research on coaching collaborative governance, namely; (1) initial conditions; (2) leadership; (3) institutional design; and (4) collaborative process. the collaborative process involves dialogue, building trust, building commitment to the process, shared understanding and intermediate results. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 244 unit of analysis at the institutional or organizational level. thus the informants who are used as research data sources are an integral part of the problem of fostering street children and street beggars. data collection techniques were carried out through in-depth interviews and focus group discussions (fgd). as a guide for interviews and fgds, a grid of questions was prepared. in general, there are 3 (three) stages in data collection and analysis. introduction or escort (getting in), collection or excavation (getting along) and finally closing or terminating (getting out). getting in (escorting) is a process in which the researcher conducts a "warm-up" to identify and map the situation and conditions and at the same time make an inventory of the parties who will be used as key informants. getting along is field data mining and collection. is a technique where researchers observe phenomena that occur in the field when the research process is ongoing. observations are made by associating two things, namely: information (what happened) with context (things related around it) as a process of searching for meaning. with this observation, it is expected to be able to record events in situations related to proportional knowledge and direct knowledge from data; understand the situations that develop in the field, and re-check of existing data. in addition to observation, this process is also carried out using various other data mining techniques, such as in-depth interviews. getting out is the end of the data collection process in the field, in principle research will continue to develop and be dynamic, both in substance and in various other related aspects. therefore, the data collected will not be sufficient and complete as research material. data analysis techniques were carried out referring to the interactive model of huberman (1994) the interaction between data collection, data reduction, data presentation, verification, and conclusion. result and discussion the phenomenon of street children and beggars on the streets in palembang city is a complex socio-economic problem. living as beggars and street children is not a pleasant choice, because they are in a condition where the future is not clear. their presence is often a problem for many parties. whatever the conditions of street children and beggars on the streets, they are humans and god's creatures whose rights must be cared for, protected, and guaranteed. the poor can live decent lives and children can grow and develop into adults who are civilized, dignified, useful, and have bright futures. street children and street beggars have the same rights to obtain their normal rights as children, namely civil rights and freedoms, family environment and alternative care, basic health and welfare (basic health and welfare), education, recreation and culture (education, leisure, and culture activities), and special protection (campbell, koontz, & bonnell, 2011). conducting coaching for street children and beggars on the streets in palembang city involves many parties. the regional government organizations (opd) involved are the social service as the leading sector, the civil service police unit (satpol pp), and the education and publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 245 culture office (dikbud). meanwhile, the civil society organization involved is the nongovernmental organization intan maharani foundation. regional apparatus operations see the problem of street children and beggars on the streets as related to the main tasks and functions of regional apparatus operations. in general, this matter is seen as the responsibility of the city social service. satpol pp is one of its main tasks as enforcers of regional regulations and policies. what was done was limited to carrying out raids and coaching for a moment and was released. meanwhile, the department of education is responsible for administering education. mainly at the elementary and junior high school levels. besides that, there is also a package study group. meanwhile, non-governmental organizations see the problem of street children and beggars on the streets as a common problem and it is necessary to find a joint solution comprehensively and sustainably. fulfilling their rights as children and empowering them is a shared responsibility. in addition to differences in understanding and perspective, ownership of resources supports collaboration between parties. each regional device operation states that there is no funding, has not been a priority, and is not in the activity plan and budget. the existence of street children and street beggars is seen as the cause of various problems, among others; (1) disturbing the order and beauty of the city; (2) triggering criminal acts and child exploitation; (3) worsening the image of the city; and (4) endangering the safety of oneself and others. meanwhile, the non-governmental organizations (ngos) involved have wider access to building networks in conducting coaching. institutionally, the available resources are limited. but by building a network to collaborate with wider stakeholders, such as utilizing the corporate social responsibility (csr) forum coordinated by the palembang city research and development agency. leadership the leadership in each operational regional apparatus and ngos determines whether or not collaboration management works in fostering street children and beggars on the streets of palembang city. the commitment of regional operations leaders and ngos to participate and provide optimal support is very important. the process of collaboration to convince the top leadership that involvement in it does not interfere with their main tasks and interests is very important. even being convinced by participating in collaborations gives added nails and high appreciation for the organization they lead. leadership commitment from stakeholders is clearly seen when meetings are held as a forum to build collaboration. who are the staff sent by the leadership of the regional apparatus organization. if staff is sent to attend staff at a low level, this is a reflection of the leadership's low commitment to the collaboration being built. it was very difficult to make a joint decision because the staff who were sent said "we will report it to the leadership". the leadership of the regional apparatus organization which is the leading collaboration sector, namely the social service, has a big role to invite, involve and empower and mobilize stakeholders to be involved in the collaboration. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 246 the civil service police unit conducted raids by arresting street children and street beggars. after being arrested, they were taken to the office to be advised, recorded, and given sanctions. forms of sanctions are asked to clean up the environment around the office. furthermore, coordination is carried out with the social service to carry out guidance at the halfway house. not all street children and street beggars who are raided are fostered in halfway houses. most were released. the decision to carry out coaching at the social service is very dependent on the decision of the leadership. institutional design collaborative governance requires clear and legal institutional designs (ulibarri, 2015); (heikkila & gerlak, 2013); (malau, 2017). collaboration in fostering street children and beggars on the streets of palembang city with the legality of palembang mayor decree number 476/kpts/dinsos/2016 concerning the integrated outreach team, guidance and empowerment of homeless, beggars, people with mental disorders, street children and buskers (kepwako-476-2016.pdf, n.d.). besides that, mayor regulation number 11 of 2021 concerning implementation of halfway houses. outreach is an effort to pick up and rescue street children, homeless people, beggars, and neglected people who are active on the streets and in certain public places that disturb security and comfort to be fostered and empowered. the goal of outreach is to provide guidance and realize the social reintegration of those lives on the streets. outreach is carried out by outreach officers who are members of the integrated outreach team. team elements are the social service, palembang city police, palembang kodim 0418, palembang city civil service police unit, palembang city disaster alert cadets, and other elements that can be added as needed. outreach activities aim to obtain data; (a) total population; (b) the development of the social situation; (c) identity; and (d) family identity. these data are recorded in a form provided and managed by the social service. based on the data obtained, they will then be placed temporarily and/or fulfill the rights of street children, homeless people, and beggars. the temporary place is in the form of a government home. meanwhile, for the fulfillment of rights and placement in government institutions, the outreach team referred to social service. based on the assessment conducted there are 2 (two) possibilities, namely; fostered in an orphanage or returned to their parents or family of origin. taking into account the readiness and best interests of street children, homeless people, and beggars. although legally an integrated team has been formed, the implementation has not been effective. the challenges and weaknesses of policies in poverty alleviation in general and the development and empowerment of street children and beggars on the streets of palembang city. sectoral ego has implications for program integration and sustainability. the formation of the integrated team is expected to be able to encourage the planning and budgeting process which is capable of producing effective budget formulation as well as coordinating and monitoring development and empowerment programs in the city of palembang which has not been maximized. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 247 the importance of collaboration overcoming the problem of street children and beggars on the streets requires collaboration between stakeholders ((ulibarri, 2015); (newig, et al, 2018); (ansell & gash, 2007); (shutt, 2021)). not only the government but also the support of the business world and civil society. civil service police conduct raids to carry out coaching. the authority for guidance does not lie with the civil service police, but with the social service. the city social service is limited to making referrals aimed at the provincial social service. raids have been carried out so far and it is necessary to realize that the raids have not been effective in suppressing and overcoming the problems of sprawl, street children, and street hawkers. one side of the sanctions given did not create a deterrent effect on them. not a few were repeatedly raided and kept returning to their activities on the streets. on the other hand, they need support and assistance to improve a decent life in accordance with the mandate of the constitution and existing laws. street children and beggars on the streets need to be empowered, protected, and guaranteed a decent life. efforts to synchronize and synergize interests and various existing resources are very important to do. governance that is oriented towards working separately in carrying out its main tasks and functions needs to be changed to cooperate and work together/collaboratively (heikkila & gerlak, 2013); (newig et al., 2018) to address street social problems in palembang city. such governance requires a working synergy based on data and shared commitment. how can it involve and harmonize various interests, both government, private, academia, media, civil society and the subject itself (street children and beggars on the streets). collaboration strategy based on the results of research and discussion (heikkila & gerlak, 2013); (newig et al., 2018), various strategies for dealing with street social problems in palembang city are as follows: 1. rule enforcement: dissemination of regulations and policies for dealing with street social problems; integrated team development and development of an integrated and sustainable social empowerment and rehabilitation program. 2. improving communication, information and education (iec) to the public about street social issues; a) community movement (germas) "let's give and give alms not on the streets"; b) kie at school "giving is more noble than asking, giving on the street is inappropriate"; and c) increasing the role of the media to participate in overcoming street social problems and poverty in palembang city. 3. involvement of ward and subdistrict governments in overcoming street social problems and poverty in palembang city: a) formation of an integrated task force in districts and wards; b) capacity building of the integrated task force for handling street social problems and poverty in ward and subdistrict. 4. preparation of an integrated monitoring and evaluation system in overcoming street social problems and poverty in the ward and subdistrict: a) increasing the network of multi-stakeholder cooperation in overcoming street social problems and poverty in the city of palembang; b) establishment of a communication and coordination forum for handling social problems on streets and poverty in palembang city; c) increasing publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 241-249 p-issn 2085-6555 e-issn 2715-9256 =============================================================================== syahri, sari mustika widyastuti collaborative governance for development and empowerment of street children and beggers in the city of palembang 248 the participation of civil society and the private sector in overcoming street social problems and poverty in the city of palembang; d) compilation of an umbrella policy for awarding civil society and the private sector who participate in the management of street social problems and poverty in the city of palembang; and e) development of cooperation between border regional governments for overcoming social problems of streets and poverty. 5. improving the quality of the management and monitoring system for the evaluation of data-based street social problem solving programs in the city of palembang: a) comprehensive, tiered and sustainable mapping of street social problems and poverty; b) development of program monitoring and evaluation system applications; and d) increasing the capacity of data and information managers. conclusion based on the data analysis and discussion conducted, 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(2020). ragam pendekatan penelitian kualitatif. journal of scientific communication (jsc), 1(1), 1–13. https://doi.org/10.31506/jsc.v1i1.7764 microsoft word manuskrip 10.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 474 optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 1aminkun imam rafii 1universitas islam malang, indonesia; aminkun_rafii@unisma.ac.id received: january 24, 2023; in revised: may 27, 2023; accepted: july 28, 2023 abstract tangerang regency in banten province has various potential areas in each sub-district. to optimize this potential, appropriate policies are needed so that the region can develop and make a significant contribution to society. this study aims to analyze and group sub-districts in tangerang regency based on their regional potential using the cluster lysis analysis method with the ward method. the results showed that sub-districts can be grouped into 5 clusters, namely cluster 1 with the potential for rice, crops, and fisheries production; cluster 2 with the potential for large population; cluster 3 with the potential of many populations, area, rice, and crop production, and animal husbandry; cluster 4 with the potential of many populations, area, horticulture, and rice field land use; and cluster 5 with the potential for a large population and rice field land use. the originality of this research lies in the use of cluster analysis methods to group sub-districts based on their regional potential. the results of this study can be used as a reference for district governments in formulating appropriate policies to optimize the potential of areas in each sub-district. keywords: local government; regional potential, policy recommendation, cluster analysis introduction the potential of the region in an area becomes an important factor in regional development. tangerang regency as one of the regions in banten province has diverse regional potentials, including many populations, areas, horticulture, plantations, land use, rice and crops, fisheries, animal husbandry, and transportation. therefore, a study is needed to classify sub-districts in tangerang regency based on their potential areas as the basis for formulating effective and efficient regional policies. the potential of the tangerang regency is very large. this is in line with the results of research conducted by the banten provincial tourism and culture office (2019), which shows that tangerang regency has a variety of potential areas that can be developed, such as the industrial, agricultural, tourism, and infrastructure sectors. in addition, the potential of natural resources such as fisheries and forestry can also be a source of income for the tangerang regency. tangerang regency has various kinds of potential areas that can be important resources for regional development. the potential of the region includes the industrial sector, agriculture, fisheries, animal husbandry, transportation, and so on. with an area of 959.6 km² and a population of around 2.8 million people, tangerang regency is a large enough area and has the potential to be developed. this makes the trade and services sector one of the important sectors in tangerang regency. in addition, this region also has potential in the horticulture and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 475 plantation sectors. several types of crops such as oil palm, coconut, rubber, and cloves thrive in this region and become a source of income for the surrounding community. land use in tangerang regency is also one of the important potential areas. the agricultural sector in this region includes rice, crops, and animal husbandry. in addition, the fisheries sector is also developing in the coastal areas of tangerang regency. regional accessibility and connectivity are also important potentials, with the existence of soekarnohatta international airport and tanjung priok port around the tangerang regency area. the potential of existing areas in tangerang regency can be the basis for formulating regional policies to strengthen the regional economy and improve community welfare. regional policy is an action or plan made by local governments to improve community welfare and regional development in general (saragih, 2018). in the context of tangerang regency, regional policies have been directed at the vision and mission that has been set, namely realizing a religious, smart, healthy, and prosperous tangerang regency community (tangerang regency government, 2021). one of the efforts to achieve the vision and mission is to cluster the region, where the potentials owned by the region are studied to map leading sectors and potentials that can be developed (taher et al., 2019). regional clustering has a major influence on regional policy formulation. through regional clustering, local governments can map leading sectors and potentials that can be developed, to direct regional policies to these sectors. this can minimize the use of ineffective and efficient budgets, and improve the performance of these sectors (taher et al., 2019). there are many examples of regional policies made based on regional clustering in indonesia, one of which is the regional policy in tegal city. to develop superior sectors, the tegal city government clusters areas to determine existing potentials and map superior sectors. furthermore, the tegal city government made regional policies in the form of business capital assistance and training programs for small and medium enterprises in predetermined leading sectors (munir, 2018). from this example, it can be seen that regional clustering can be the basis for local governments in making targeted and effective policies. cluster analysis is a multiple-variable technique that has the main purpose of grouping objects based on their similar characteristics (hair et al., 2014). the characteristics of objects in a group have a high level of similarity, while the characteristics of objects in a group with other groups have a low level of similarity (mattjik and sumertajaya, 2011). according to hardle and simar (2007), cluster analysis can be divided into two fundamental steps, namely as follows. first, choice of proximity size. the measure of proximity is checked from each observation pair (object) for the similarity of values. a measure of similarity is defined to measure the proximity of objects. the closer the objects are to each other, the more homogeneous they are. second, the choice of group-building algorithm which is based on proximity measure objects are assigned to groups so that differences between groups become large and observations within groups become as close as possible. the cluster formation procedure is divided into 2, namely hierarchical and non-hierarchical. the formation of hierarchical clusters has the nature of developing a hierarchy or branching tree-like structure. hierarchical methods can be agglomerative or divisive. agglomerative methods consist of linkage methods, variance methods, and centroid methods. the linkage method consists of single linkage, complete linkage, and average linkage (supranto, 2004). clustering or grouping is a statistical analysis method that divides data into several homogeneous groups based on the characteristics possessed by the data object. this method is often used in development planning to map the potential of the region and identify sectors that have the potential to be developed in an area. cluster analysis has also been widely used in publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 476 various studies, such as clustering disaster-prone areas (dewi et al., 2021) and clustering tourist areas (kurniasari et al., 2020). similar research has been carried out before, for example, research by supriyadi et al. (2018) which clustered sub-districts in bogor regency based on their regional potential. however, this research is still very relevant to be carried out in tangerang regency considering the differences in regional characteristics and potential possessed by the two districts. the method used in this study is the clustering method using the k-means algorithm. the data used is secondary data obtained from the central bureau of statistics of tangerang regency and is considered valid and reliable. the variables used in clustering are population, area, horticulture, plantations, land use, rice and crops, fisheries, animal husbandry, and transportation. the purpose of the study is to classify sub-districts in tangerang regency based on their regional potential as the basis for effective and efficient regional policy formulation. the results of this research are expected to help local governments in formulating data-based and measurable policies. this research is expected to contribute to local governments in formulating data-based and measurable policies and can provide useful information for the community and investors in obtaining an overview of the potential of the area in tangerang regency. the results of subdistrict clustering can also help in mapping regional development programs in the future. in addition, it is hoped that the results of this study can also inspire similar studies in other regions that face similar development challenges. thus, this research can have a positive impact on regional development in indonesia. methods this study uses a quantitative approach to collecting and analyzing data. a quantitative approach is a research method that uses numerical data and utilizes statistics as an analytical tool to draw conclusions related to the problem under study (watson, 2015). the data used in this study is secondary data obtained from the central statistics agency related to the potential of areas in 29 sub-districts in the tangerang regency. in analyzing data, cluster analysis methods are used. this method is a multivariate technique that aims to group objects based on the similarity of characteristics they have (hair et al., 2014). objects that have similar characteristics are grouped, while the characteristics between groups are different. this is supported by an explanation from mattjik and sumertajaya (2011) that the characteristics of objects in groups have a high degree of similarity, while the characteristics of objects in different groups have a low level of similarity. in this study, the objects grouped are sub-districts in tangerang regency, with characteristics in the form of regional potential. the variables used are as follows: x1 : multiple inhabitants x2 : area size x3 : horticulture x4 : land use x5 : rice and palawija x6 : fishing x8 : farm publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 477 the data used in this study was obtained from the publication of the central statistics agency entitled "tangerang regency in 2023 figures". each data has different units so it is necessary to transform the data before analysis. results and discussion cluster validation the study used cluster analysis for sub-district grouping in tangerang regency. before the analysis, the data is standardized first because the unit of each variable is different. in this study the determination of the optimal cluster using the silhouette index. the following is a plot of selecting the best number of clusters using the silhouette index. figure 2 optimal cluster source: processed by author, 2023 the silhouette index measures how closely similar objects in a cluster are, which also indicates how precisely objects have been grouped, so the greater the silhouette index value, the more similar the objects in a cluster. the silhouette index value ranges from -1 to 1 so the closer to 1, the number of clusters is the most optimal. based on the graph above, cluster validation using the silhouette index is known that the optimal number of clusters in this study is as many as 5 clusters because it has the largest silhouette index value. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 478 dendogram cutting dendogram clusters are projected using r software as shown below. dendrograms are used to see the clusters formed and the members within each cluster. figure 3 dendrogram source: processed by author, 2023 from the dendrogram, 5 clusters with significantly different groupings were obtained. the results of grouping potential areas in tangerang regency by sub-district using the ward method cluster analysis that has been carried out obtained 5 clusters with each cluster consisting of sub-districts as shown in table 2 below. table 2 cluster table cluster district 1 jayanti, sukamulya, kresek, gunung kaler, kronjo, mekar baru, mauk, kemiri, sukadiri 2 curug, kelapa dua, cisauk, pasar kemis, sepatan, sepatan timur, kosambi 3 rajeg, pakuhaji, teluk naga 4 tigaraksa, legok 5 cisoka, solear, jambe, cikupa, panongan, pagedangan, sindang jaya, balaraja source: processed by author, 2023 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 479 based on table 2, it can be seen that cluster 1 consists of 9 members, namely jayanti, sukamulya, kresek, gunung kaler, kronjo, mekar baru, mauk, candlenut, and sukadiri. cluster 2 consists of 7 districts, namely curug, kelapa dua, cisauk, pasar kemis, sepatan, sepatan timur, and kosambi. cluster 3 consists of 3 districts, namely rajeg, pakuhaji, and teluk naga. cluster 4 consists of 2 districts, namely tigaraksa and legok. finally, cluster 5 consists of 8 districts, namely cisoka, solear, jambe, cikupa, panongan, pagedangan, sindang jaya, and balaraja. the cluster profile figure and table below explain which cluster gives the best results, both for each variable and as a whole. table 3 cluster profile variable cluster 1 cluster 2 cluster 3 cluster 4 cluster 5 many inhabitants (souls) 63119 153568 164565 143538 118841 area (km2) 31 24 49 42 34 horticulture (kw) 2091 5157 5632 57949 8328 land use (m2) 416 115 57 1012 685 rice and palawija (ton) 18148 3748 19705 9404 7116 fisheries (m2) 91989 22479 32528 27748 18143 animal husbandry (tail) 1659 1464 6268 2898 3243 source: processed by author, 2023 table 3 is obtained from the results of calculating the average of each variable for the five clusters. based on the calculation results, it was found that cluster 1 stood out in the potential for rice and crop production, as well as fisheries potential. cluster 2 is highlighted the number of residents, while cluster 3 is focused on the potential of many residents, area, rice and crop production, and animal husbandry. cluster 4 for the potential of many populations, areas, horticulture, and rice field land use. finally, cluster 5 focuses on the potential population and use of rice fields. cluster analysis is a statistical method used to group objects based on characteristics or variables owned. in this study, cluster analysis was conducted to group sub-districts in tangerang regency based on regional potential. the results of this cluster analysis can be used as a basis for formulating development policies in tangerang regency. development policies can be adjusted to the potential of each cluster so that development can be carried out more effectively and efficiently. tangerang regency consists of 29 sub-districts divided into five clusters based on their regional potential. cluster 1 has superior potential in rice and crop production, as well as fisheries. according to data from bps tangerang regency, in 2020, rice production in tangerang regency reached 798.49 thousand tons, and around 40% of them came from subdistricts incorporated in cluster 1. in addition, these sub-districts also have considerable fisheries potential, because they are located near the coast and swamps that allow for fish farming. (bps, 2021). cluster 2 in tangerang regency includes sub-districts highlighted by the large population. in recent years, the population in these sub-districts has increased significantly. this makes cluster 2 a potential area for investment in various sectors, especially the service and trade sectors (bps, 2022). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 480 the sub-districts included in cluster 3 have considerable potential in rice and crop production, as well as animal husbandry. the potential of this region is supported by its area and relatively large population. according to bps tangerang regency, in 2020, rice production in these sub-districts reached 264.61 thousand tons, and around 30% of them came from cluster 3. in addition, the potential of animal husbandry in this region is also quite large, because it is supported by the existence of large land for livestock development. (bps, 2021). furthermore, cluster 4 in tangerang regency has potential in the number of population, area, horticulture, and rice field land use. this cluster consists of tigaraksa and legok sub-districts, which have a relatively large population and a fairly large area. in addition, this region also has the potential for horticultural development, especially in the development of vegetable crops (bps, 2022). finally, cluster 5 in tangerang regency includes sub-districts that have the potential for large populations and rice field land use. the potential of this area is supported by the existence of large enough land for agricultural development, especially the use of rice fields. this makes cluster 5 a potential area for agribusiness development, especially in agriculture and plantation areas (bps, 2022). each cluster has unique potential and can be developed to support economic growth and improve the quality of life of its residents. governments and the private sector can work together to identify the most promising sectors and invest in infrastructure, technology, and human resources to support the development of those sectors. for example, the government can invest in irrigation systems and agricultural research to support the cluster 1 agricultural sector, while the private sector can invest in health and education to support the cluster 2 service sector. the government can invest in livestock research and infrastructure to support the cluster 3 livestock sector, while the private sector can invest in agribusiness to support the cluster 4 horticulture sector. lastly, the government and private sector can work together to develop the cluster 5 residential and commercial sectors by investing in infrastructure, such as roads and public transport, and promoting the region's potential to attract investors and residents. the discussion for each cluster is clearer as follows: cluster 1: jayanti, sukamulya, kresek, gunung kaler, kronjo, mekar baru, mauk, kemiri, sukadiri cluster 1 has great potential in rice and crop production as well as fisheries. regional policy recommendations to develop areas based on this potential are to increase rice and crop production through the development of agricultural technology and the provision of quality seeds. in addition, local governments can promote fisheries potential in the region by developing infrastructure and supporting facilities, such as ports and fish markets. the steps that must be taken by the local government of tangerang regency to maximize the potential of cluster 1 are to improve the accessibility and quality of infrastructure, such as roads, irrigation, and markets. local governments can also provide training and education to local farmers and fishermen to improve their skills and knowledge in managing agricultural and fishery businesses. in addition, local governments can facilitate cooperation between farmers and fishermen with the private sector to improve market access and obtain better prices. the local government of tangerang regency can also take advantage of central government programs, such as the national community empowerment program (pnpm) and the micro, small and medium enterprises (upmkm) productivity improvement program, to support the development of the agricultural and fisheries sector in cluster 1. these programs can provide capital assistance, training, and mentoring to local farmers and fishermen to improve their productivity and business quality. in the long term, the local government of tangerang regency can develop the agribusiness and tourism sector in cluster 1 to increase the added value and competitiveness of the region. local governments can facilitate private publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 481 sector investment in the processing of agricultural and fishery products, as well as promote the natural and cultural tourism potential of the region. thus, cluster 1 can become the center of growing economic activity in the tangerang regency area. cluster 2: curug, kelapa dua, cisauk, pasar kemis, sepatan, sepatan timur, kosambi cluster 2 has potential in large populations. regional policy recommendations to develop areas based on this potential are to improve the accessibility and quality of infrastructure, such as roads, public transportation, and health facilities. in addition, local governments can promote the potential of the region by developing the service sector, such as tourism and trade. the steps that must be taken by the local government of tangerang regency to maximize the potential of cluster 2 are to improve the accessibility and quality of infrastructure, such as roads, public transportation, and health facilities. local governments can also facilitate private sector investment in service sector development, such as tourism and trade, to increase the added value and competitiveness of the region. in addition, local governments can provide training and education to local communities to improve their skills and knowledge in managing service businesses. in the long run, the local government of tangerang regency can develop the education and health sector in cluster 2 to improve the quality of life of its residents. local governments can build more schools and hospitals, as well as provide education and health assistance to local communities. in addition, local governments can facilitate cooperation between the education sector and the private sector to improve the quality of education and employment opportunities in the region. cluster 3: rajeg, pakuhaji, teluk naga cluster 3 has potential in the number population, area, rice and crop production, and animal husbandry. regional policy recommendations to develop areas based on this potential are to increase rice and crop production through the development of agricultural technology and the provision of quality seeds. in addition, local governments can promote the potential of livestock in the region by developing infrastructure and supporting facilities, such as animal markets and livestock processing centers. the steps that must be taken by the local government of tangerang regency to maximize the potential of cluster 3 are to improve the accessibility and quality of infrastructure, such as roads, irrigation, and markets. local governments can also provide technical assistance and education to local farmers and ranchers to improve their skills and knowledge in managing agricultural and livestock businesses. in addition, local governments can facilitate cooperation between farmers and ranchers with the private sector to improve market access and obtain better prices. in the long term, the local government of tangerang regency can develop agribusiness and livestock sectors in cluster 3 to increase the added value and competitiveness of the region. local governments can facilitate private sector investment in the processing of agricultural and livestock products, as well as promote the natural and cultural tourism potential of the region. thus, cluster 3 can become the center of growing economic activity in the tangerang regency area. cluster 4: tigaraksa, legok cluster 4 consists of two sub-districts, namely tigaraksa and legok, with the main potential in horticulture and rice field land use. according to data from bps tangerang regency in 2020, horticultural production in tangerang regency reached 711,933 tons, with publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 482 the largest contribution from vegetables and fruits. in terms of land area, around 11,153 hectares of agricultural land in tigaraksa and legok are designated for horticulture. to develop horticultural potential in cluster 4, regional policy recommendations that can be done are improving the quality of human resources through training in modern farming techniques, procurement of adequate agricultural equipment, and development of local and regional markets to improve product accessibility. in addition, local governments can facilitate capital and business planning in the form of credit and training for farmers who want to develop horticultural businesses. the steps that can be taken by the local government of tangerang regency to maximize horticultural potential in cluster 4 are improving the quality of agricultural infrastructure, such as irrigation and water distribution networks, adequate road access, and public lighting. in addition, local governments can also expand the range of modern agricultural technology to increase production efficiency, increase productivity, and reduce production costs. in the long term, local governments can make efforts to develop agrotourism by utilizing natural beauty and local culture as tourist attractions. this can boost the local economy by attracting tourists and opening up new business opportunities in the tourism sector. in maximizing horticultural potential in cluster 4, local governments need to take strategic steps to address possible problems, such as technical, licensing, regulatory, and financing issues. therefore, good coordination and partnership between local governments, farmers, and the private sector are needed to create a conducive environment for sustainable horticultural business development. cluster 5: cisoka, solear, jambe, cikupa, panongan, pagedangan, sindang jaya, balaraja cluster 5 consists of 8 sub-districts. with the attention of the area in this cluster focused on the number of residents and the use of rice fields. tangerang regency has a fairly large area and has a high population density. one of the sub-districts in cluster 5 with the largest population is balaraja with a population of 342,812 people in 2020 (bps, 2020). regional policy recommendations to develop areas in cluster 5 are to improve the quality of road and public transportation infrastructure. it aims to facilitate people's access to centers of economic activity, such as markets, shopping centers, and workplaces. in addition, local governments can improve irrigation systems to increase agricultural production and improve the quality of education and health so that people are more qualified and productive. to maximize the potential of the area in cluster 5, the steps that must be taken by the local government of tangerang regency include increasing food production through the application of modern agricultural technology, such as the use of organic fertilizers, good irrigation systems, and effective pest and disease control. in addition, local governments can provide training and guidance to farmers to improve their skills and knowledge in managing paddy fields. in the long run, the local government of tangerang regency can develop the agribusiness sector in cluster 5 to increase the added value and competitiveness of the region. local governments can facilitate private sector investment in the processing of agricultural products, as well as promote the natural and cultural tourism potential of the region. thus, cluster 5 can become the center of growing economic activity in the tangerang regency area. however, keep in mind that the policy recommendations provided must be adjusted to the characteristics and potential of the area owned by each sub-district, and must involve the active participation of the community and other related parties. thus, the policies implemented can be more targeted and have a positive impact on socio-economic development in tangerang regency. overall, the tangerang regency government needs to implement appropriate publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 483 measures for the recommended policies to be successfully implemented. some steps that can be done are: 1. further, identify the strengths and weaknesses of each cluster. after that, it is necessary to conduct studies on social, economic, and environmental aspects to understand the situation in the field. 2. formulate regional policies based on the potential possessed by each cluster. this regional policy must be able to facilitate the development of regional potential by optimizing existing resources. in addition, it is also necessary to integrate existing regional policies with new policies that will be made to strengthen the implementation of recommended policies. 3. provides support to the community and other relevant parties to be involved in regional development. this can be done by strengthening community participation in the process of planning and implementing regional development programs. in this case, the role of local governments as facilitators and mobilizers is very important to encourage community participation in regional development. 4. strengthen the facilities and infrastructure needed to support regional development. this can be done by improving the accessibility of the region, such as the construction of roads, bridge, and transportation infrastructure. in addition, it is also necessary to improve public facilities such as markets, terminals, and other public service centers. 5. monitoring and evaluation of the implementation of recommended regional development policies and programs. this is very important to ensure that the implementation of these policies and programs runs well and effectively by the desired objectives. the development potential of each cluster requires careful planning and implementation. governments and the private sector can work together to identify the challenges and opportunities facing each cluster and develop appropriate strategies to address those challenges. for example, the government can develop training and education programs to improve the skills and knowledge of locals, while the private sector can invest in technology and innovation to improve the efficiency and productivity of existing sectors. with good cooperation between the government and the private sector, tangerang regency can develop the potential of each cluster and become the center of growing economic activity in the banten province area. conclusion based on the information that has been presented, there are five sub-district clusters in tangerang regency with different potentials. each cluster has excellent potential that needs to be considered by the tangerang regency government to develop its area. cluster 1 has potential in rice and crop production, as well as fisheries potential. cluster 2 has potential in large populations. cluster 3 has potential in many populations, areas, rice and crop production, and animal husbandry. the government needs to develop the agricultural and livestock sector in the region by optimizing the use of available land and natural resources. cluster 4 has potential in many populations, areas, horticulture, and rice field land use. cluster 5 has potential in the number of residents and the use of rice fields. in developing the tangerang regency area, the government needs to consider various factors such as environmental sustainability, natural resource management, and community welfare. therefore, the steps taken need to accommodate the interests of all parties to achieve sustainable and sustainable development. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 474-484 e-issn 2715-9256 =========================================================================== aminkun imam rafii optimizing regional potential in tangerang regency: policy recommendations based on cluster analysis 484 based on the results that have been described, it can be concluded that tangerang regency has considerable potential in the agricultural and livestock sectors, especially in rice, crops, and horticulture production. in addition, this area also has potential in the fisheries sector and the use of rice fields. to develop the area, the tangerang regency government needs to take appropriate measures, such as strengthening infrastructure, improving accessibility, and providing financial and technical support to farmers and ranchers. the government should also pay attention to existing policies to boost economic growth in the region, including strengthening partnerships between the public and private sectors. on the other hand, the community also needs to receive education and training in the development of modern agricultural and livestock technology to increase productivity and competitiveness. by taking appropriate steps and synergy between the government and the community, the potential of the area in tangerang regency can be maximized to encourage economic growth and community welfare. references dewi, f. a., yulianto, a., & wirawan, d. (2021). klasterisasi kawasan rawan bencana alam berdasarkan parameter kerentanan sosial di kabupaten purworejo. jurnal penelitian pengembangan wilayah, 17(1), 1-13. hair, j.f., black, w.c., babin, b.j., dan anderson, r.e. 2014. multivariate data analysis.upper saddle river, nj: prentice hall. hardle. w. dan l. simar. 2007. applied multivariate statistical analysis. second edition. springer berlin heidelberg. new york harjosuwono, b. a., arnata, i. w. & puspawati, g. a. k. d. (2011). rancangan percobaan teori, aplikasi spss dan excel. malang: lintas kata publishing kurniasari et al., 2020. resiko sosial penerbitan keramba jaring apung di waduk jatiluhur. jurnal sosek kp. vol. 15 (1): 107-119 mattjik, a.a. dan sumertajaya, i.m. 2011. sidik peubah ganda dengan menggunakan sas. bogor: ipb press munir, m. (2018). analisis klasterisasi industri kerajinan tangan kota tegal. jurnal sosiologi dilema, 15(1), 36-45. pemerintah kabupaten tangerang. (2021). visi dan misi. diakses pada 27 april 2023, dari https://www.tangerangkab.go.id/profil/visi-misi saragih, b. (2018). kebijakan daerah dan pembangunan ekonomi daerah: suatu tinjauan teoritik dan empiris. jurnal kebijakan dan pengembangan industri, 1(1), 42-53. supriyadi, i. h., rositasari, r., iswari, m. y. 2018. dampak perubahan penggunaan lahan terhadap kondisi padang lamun di perairan timur pulau bintan kepulauan riau. jurnal segara,14(1): 1 – 10. taher, m., munir, a., & suryani, s. (2019). pemetaan klaster industri pengolahan garam di kabupaten bangkalan. jurnal bina praja: journal of home affairs governance, 11(2), 121-128. watson, r. (2015). quantitative research. nursing standard, 29(31), 44–48. https://doi.org/10.7748/ns.29.31.44.e8681 microsoft word manuskrip 3.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 305 implementation of regional expansion policy in indonesian territory: a cost and benefit perspective 1julizar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih 1sekolah tinggi ilmu administrasi banten, indonesia; idrisjulizar@gmail.com received: january 15, 2023; in revised: may 11, 2023; accepted: july 13, 2023 abstract cost and benefit analysis is carried out to assess whether the costs associated with financing a feasibility study outweigh the potential benefits. cost refers to the financial resources used in conducting the study, while benefits cover possible risks of project failure, including opportunity costs, start-up costs, and capital costs. a comprehensive evaluation is carried out to determine whether the costs associated with funding the feasibility study outweigh the potential benefits. this research approach uses a qualitative approach, where the method focuses on research by describing the phenomena that occur. the type of research used is descriptive. data collection with biometric mapping was carried out on the vosviewer application, then, in the text format of the data, which was inputted and analyzed with vosviewer, the results of research developments in the implementation of the smart city program obtained the conclusion. the results of the expansion of the regions revealed the gloomy situation of the government's performance and the development of the public in the 70 regions resulting from the expansion. in addition, the process of regional expansion is the strengthening of ethnic and religious identity politics and the rise of narrow regional insights. regional expansion is the best solution for every problem that occurs in the region. the creation of justice and equity between the central and regional governments. the formation of new autonomous regions is expected to bring services closer to the community, the implementation of an effective and efficient government wheel and democratization at the regional level. keywords: local government; regional expansion; cost and benefit analysis introduction expansion of regions in a philosophical order is intended to increase the welfare of society. historically, the founding fathers have established article 18 of the 1945 constitution (hereinafter referred to as the 1945 constitution) as the legal basis for local government in indonesia. the establishment of a new autonomous region is one part of efforts to organize administrative areas which aim, among other things, to facilitate the provision of public services, shorten the span of control, provide space for local communities to develop their potential more optimally, and create service effectiveness. with regard to the formation of autonomous regions, it is not enough to interpret the 1945 constitution by only focusing on article 18 of the 1945 constitution, but must be systematic with article 1 paragraph (1) of the 1945 constitution which stipulates that the state of indonesia is a unitary state in the form of a republic, in which the territory of the unitary state of the republic of indonesia will be divided into regions. the provisions contained in article 18 of the 1945 constitution which stipulates that the unitary state of the republic of indonesia is divided into provinces, regencies and cities having their own government regulated publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 306 by law, and city is hierarchical-vertical. based on the amended provisions of article 18 of the 1945 constitution, it is clear that the unitary state of the republic of indonesia will be divided into provinces, districts and cities, as well as system changes. which was previously centralized then became decentralized, in which the government gave flexibility to the regions to carry out regional autonomy. article 18 paragraph (5) stipulates that regional administration carry out the widest possible autonomy, except for government affairs which are determined by law as the affairs of the central government. the implementation of regional autonomy as clearly mandated in the 1945 constitution, is aimed at managing the regional government system within the framework of the unitary state of the republic of indonesia. implementation is carried out by giving flexibility to the regions to carry out government authority at the regional level. the autonomy given to the regency and city regions is carried out by giving broad, real, and accountable authorities to the regional governments in a proportional manner. this means that the delegation of responsibilities will be followed by distribution arrangements, equitable utilization of national resources, as well as central financial balance. article 4 paragraph (3) of law number 32 of 2004 (hereinafter referred to as law no. 32 of 2004) stipulates that the formation of an autonomous region may be in the form of a merger of several regions or parts of a region that are side by side/division of one area into two or more regions. article 1 point 7 government regulation number 78 of 2007 concerning procedures for formation, abolition and merger of regions (hereinafter referred to as pp no. 78 of 2007) stipulates that regional formation is the granting of status to certain areas as provincial areas or regency/city areas. article 32 paragraph (1) of law number 23 of 2014 (hereinafter referred to as law no. 23 of 2014) stipulates that regional formation is in the form of regional expansion and regional mergers. relating to regional expansion, article 33 paragraph (1) of law no. 23 of 2014 stipulates that regional expansion is the splitting of a province or regency/city area into two or more new regions or a merger of regional parts from adjoining regions in one provincial area into one new region. in connection with regional expansion, philosophically, there are two objectives of regional expansion. interests, namely the public service approach to the community, and to increase the welfare of the local community, as well as shorten the span of government control. indonesia also changed its style of government, from centralized to decentralized. these two trends coincided with globalization driving global capital flows which directly increased pressure on indonesia's environment. this paper evaluates the decentralization of environmental management programs in indonesia and focuses on the implications of these changes (setiawan & hadi, 2007). previously, the procedures for forming, deleting and merging regions were regulated in pp no. 129 of 2000 replaced by pp no. 78 of 2007. in its development, many areas resulting from division have not been or have not been felt by the community, and even have the potential to cause new problems, so that this raises the question of how are the areas that have been divided but have not achieved the objectives of the expansion of the area itself? based on the explanation above, then the author is interested in conducting an in-depth study of the procedures for the expansion of autonomous regions within the territory of the unitary state of the republic of indonesia based on law number 23 of 2004 concerning regional government. as well as regulatory solutions for autonomous regions that have just been expanded but are declared to have failed in implementing regional autonomy based on law number 23 of 2014 concerning regional government (bauw, 2018). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 307 indonesia also changed its style of government, from centralized to decentralized. these two trends coincided with globalization driving global capital flows which directly increased pressure on indonesia's environment. this paper evaluates the decentralization of environmental management programs in indonesia and focuses on the implications of these changes (setiawan & hadi, 2007). regional expansion refers to the division of provinces, regions, districts and urban areas into several regions. indonesia recently created new administrative regions at the provincial, city and district levels. this is made possible by law no. 23 of 2014 concerning regional government, as the 1945 constitution does not specifically regulate the formation or division of regions. however, article 18b paragraph (1) recognizes special regional government units which are regulated by law. the purpose of regional expansion is to improve people's welfare through improving services, democracy, economy, management of regional potential, security, and central and regional relations. the purpose of this division is to increase sustainable resources, encourage harmony and development between sectors, and strengthen national integration. achieving this goal requires improving the quality of resources in all fields, especially human resources, to improve organizational performance and provide better service to the community while supporting regional development. the main purpose of creating or expanding a territory is to improve the welfare of society as a whole, including aspects such as culture, politics, and the economy. although the creation of new autonomous regions may result in higher government spending, article 2 of law no. 129 of 2000 aims to improve people's welfare by taking steps such as forming, expanding, abolishing, or merging regions (hukum, 2018). methods this research approach uses a qualitative approach, where the method focuses on research by describing the phenomena that occur. the type of research used is descriptive. data collection with biometric mapping was carried out on the vosviewer application, then, in the text format of the data, which was inputted and analyzed with vosviewer, the results of research developments in the implementation of smart city programs obtained conclusions (jumanah et al., 2023). results and discussion as for the results of this study, as presented by tryatmoko (2016) indonesia's plan to expand the area has caused problems for the government both at the national and regional levels. the budget for the regions is getting bigger and more difficult for the central government to control. corruption and other problems also arise. at the local level, there are problems with politics, law and management. expansion has led to more power for certain groups, weakened institutions, and made it harder for democracy to work. some local governments struggle to manage. research on regional expansion policies was carried out in 2019. the research results presented by aminah et al. (2019) found that when new regions are created in indonesia, it is often not done with the aim of helping the community. even though the government has been doing this for almost 20 years, it hasn't exactly made things any better for the people who live there. this study also found that not all decisions to create new areas are good decisions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 308 almost all of the newly created areas did not have very good living conditions. the study recommends that everyone involved in making decisions should think about what is best for the people who live there, not just what they want. the study also says they should use a different way of measuring how well things are going, so they can get a better idea of how to make things better. even though the government has been doing this for almost 20 years, it hasn't exactly made things any better for the people who live there. this study also found that not all decisions to create new areas are good decisions. almost all of the newly created areas did not have very good living conditions. the study recommends that everyone involved in making decisions should think about what is best for the people who live there, not just what they want. the study also says they should use a different way of measuring how well things are going, so they can get a better idea of how to make things better. bibliometric mapping based on the bibliometric mapping that the author did in the vosviewer application, the results obtained were 644 documents divided into 6 clusters. based on the data text format, which is inputted and analyzed with vosviewer, the development of research results in the field of smart city program implementation obtained the following results: visualization of co-word map network the results of the co-word map network visualization of research development in the field of cost and benefit analysis of the implementation of regional expansion in indonesia are divided into 4 clusters as shown in figure 1 below: figure 1 co-word map network visualization source: data processed by vosviwer, 2023 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 309 according to tupan, (2019) states the cluster density view, is an item (label) that is marked the same as the item that is visible. each item point has a color that depends on the density of the item at that time. it identifies that the color of a point on the map depends on the number of items associated with other items. this section is very useful for obtaining an overview of the general structure of a bibliometric map by paying attention to the items considered important for analysis. through this worksheet, we can interpret the most used keywords in a publication (jumanah et al., 2023). figure 2 overlay visualization source: data processed by vosviwer, 2023 overlay visualization figure 2 shows an overlay visualization that maps the author's historical footprint in research in the field of information architecture, this mapping is characterized by the presence of nodes that have varied colors and edges that connect one researcher with other researchers. dark colors at nodes indicate research that was carried out in the past for a predetermined period of time (zakiyyah et al., 2022). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 310 figure 3 co-word map density visualitation source: data processed by vosviwer, 2023 co-word map density visualization figure 3 above shows the density map which is the result of an analysis using all research development articles on the cost and benefit analysis of implementing regional expansion policies in indonesia in supporting regional expansion in indonesia. in the figure there will be 6 clusters if sorted by keywords. cost and benefit of region expansion a thorough cost and benefit analysis is conducted to assess whether the costs associated with financing the feasibility study outweigh the potential benefits. cost refers to the financial resources used in conducting the study, while benefits cover possible risks of project failure, including opportunity costs, start-up costs, and capital costs. a comprehensive evaluation is carried out to determine whether the costs associated with funding the feasibility study outweigh the potential benefits. costs require the monetary assets used in carrying out the study, while benefits include the possible dangers of project failure, such as lost opportunities, start-up costs, and capital outlay. this careful assessment will provide valuable insights to make an informed decision. by carrying out a careful cost and benefit analysis, one can effectively determine whether the costs involved in financing a feasibility study outweigh the potential benefits. these expenses or costs are the financial investments made to carry out the feasibility study, while the potential gains include the possibility of project failure and the associated opportunity costs, start-up costs, and capital costs (handayani, 2010). as for several regions that have succeeded in carrying out regional expansion, one of them is siak regency, riau province as the results of the study which affect the success of division from the economic aspect are determined by high economic growth (higher than the main district), high per capita grdp growth (higher than the main district). parent), the growth of the district's per capita grdp contribution to the province's grdp is high and the poverty publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 311 rate is low in the new autonomous regions. some of the factors that determine the success of the expansion of an area are: the poverty rate of an area is a factor that is quite influential on the success of the expansion of an area. even though the per capita grdp of an area is quite high, if the poverty rate is also high, then the area is not considered successful. for example, pelalawan regency has a relatively high grdp per capita, higher than its parent regency, and also higher than siak regency as an area that is categorized as successful, however, the poverty rate for pelalawan regency is also high, so this affects the value of the economic performance index of pelalawan regency, which general reflects the welfare of society. therefore, even though pelalawan regency has a high grdp, this has not made pelalawan regency a successful new autonomous region, especially in terms of the regional economic aspect (saputri, 2016). some notes that must be known that regional expansion has a general impact as follows. first, the impact of cultural expansion; bring positive implications in the form of social, political and cultural recognition of the local community. however, this can also trigger conflict which in turn creates horizontal and vertical problems in society. disputes between the parent regional government and the newly created regional government regarding the transfer of assets and territorial boundaries. public service; capable of shortening the geographical distance between residential areas and service centers, as well as narrowing the span of control between local governments and government units under them. besides that, it is possible to present new types of services, such as electricity, telephone services, and other urban facilities, especially in the capital area of the expansion area. however, expansion also has negative implications for public services, especially on a national scale, related to the reduced budget allocation for public services. this is due to the need for spending on apparatus and other government infrastructure which has increased in significant amounts in line with the formation of the dprd and the bureaucracy in the areas resulting from the division. second, economic development; there are great opportunities for accelerating economic development in new areas. it is not only government infrastructure that has been built, but also physical infrastructure and economic development policy infrastructure issued by the new autonomous regional government. however, acceleration also allows development to be carried out with a large budget spent to finance personnel expenditures and regional government operational expenditures. from a theoretical standpoint, this expenditure can be minimized through economic development policies that cover all regions, so that accelerated economic development is still possible at a low price. the three impacts on defense, security and national integration; the expansion of a new autonomous region, for some rural communities and communities in border areas is an important national political issue. for these people, they have never seen and felt the presence of 'indonesia', both in the form of government symbols, politicians, bureaucracy and even government offices. the division of autonomous regions, therefore, can improve the national political memory in the regions by increasing support for the national government and presenting the government at a lower level. however, the political costs of presenting this new autonomous regional government can often be very expensive, if the political management during and after division cannot be carried out properly (a'yunin & saputra, 2017). policy formation by the government must also be based on the positive impact that will be felt by both the community and the government itself, including policies regarding regional expansion. following are some of the positive impacts of regional expansion (kartasasmita. 2007). first, regional division or what is also known as autonomy can help the central government control over the situation of a region, because through regional expansion means the expansion and delegation of government power from the central government to regional publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 312 governments. therefore, the central government does not need to bother checking the condition of the regions one by one. second, the delegation of power from the central government to regional governments through regional expansion has an impact on the development of these new regions. where local governments can build their own regions better based on the existing potential that has been submitted by the central government. this condition can help the government's efforts in equitable development. third, the existence of regional division will have an impact on improving government services to become easier to reach, and the development of districts and villages can also shorten the reach of government services to the community. fourth, increasing the development of more advanced regional infrastructure as one of the efforts in equitable regional development. fifth, regional expansion also has an impact on decreasing rates of unemployment, poverty and malnutrition because services and government control and focus increase on new autonomous regions, so that it also has an impact on improving the quality of human resources in the regions and reducing all forms of social inequality in society. sixth, increasing economic growth in the regions, and increasing demand for goods and services as an effort to meet the needs of the local community. meanwhile, on the other hand, the losses arising from the division of regions, namely as conveyed by tului (2019) in the expansion of the regency area on community welfare in datah bilang baru village, long hubung district, mahakam ulu regency are as follows. first, regional expansion can trigger the desire to break away, so that it can threaten the integrity and security stability of the region and the region as a whole as a country. second, regional expansion will have an impact on the state of the central government which is neglected, because regional governments will be busy competing in efforts to advance and develop the potential of their respective regions. third, the existence of regional expansion can also trigger the emergence of forms of social conflict and various examples of social problems in society that are getting higher, due to differences in ethnicity, culture, and regional origin. which each also has the possibility to try to dominate one another. fourth, triggering competition for political elites in the regions to increase and even have the possibility to run unhealthy, as well as increase opportunities for corruption, collusion and nepotism. fifth, regional expansion also has an impact on the more dominant interests of the new local government, such as efforts to harmonize with other regional governments rather than prioritizing the interests of the welfare of the local community. region expansion one of the divisions that occurred was in west java province. in the province of west java there are 3 regencies that have split their regions, while this data can be seen in the following figure: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 313 figure 4 expansion of three regions in west java source: prfm news (2023) the west java parliament said that the west java provincial government has pocketed three regions to be divided. in the future, these three regions will be proposed to become new autonomous regions (dob). that the three regions will then be proposed to the central government. the areas that will become new autonomous regions include: north sukabumi regency, west bogor regency, south garut regency. the west java parliament will give approval and be proposed to the central government. regional expansion or the formation of a new autonomous region (dob) is a positive thing for equal distribution of services and development in west java. in west java, it is hoped that the central government's assistance to west java will be higher because of the large number of districts/cities. in addition, people who currently have difficulty reaching the center of government will have easier access if there is regional division because the center of government will be closer. in west java, the sukabumi district consists of 47 sub-districts where it can take hours between the center of government and the far end (agussalim, 2020). as for the 3 regencies that have been successful in regional expansion, one of them is north sukabumi regency which consists of 47 sub-districts. the effects of region expansion some notes that must be known that regional expansion has an impact. first, the impact of cultural expansion which can have positive implications in the form of social, political and cultural recognition of the local community. however, this can also trigger conflict which in turn creates horizontal and vertical problems in society. disputes between the parent regional government and the newly created regional government regarding the transfer of assets and territorial boundaries. second, public services that are able to shorten the geographical distance between residential areas and service centers also narrow the span of control between local governments and the government units below them. besides that, it is possible to present new types of services, such as electricity, telephone services, and other urban facilities, especially in the capital area of the expansion area. however, expansion also has negative implications for public services, especially on a national scale, related to the reduced budget allocation for public services. this is due to the need for spending on apparatus and other government infrastructure which has increased in publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 314 significant amounts in line with the formation of the dprd and the bureaucracy in the areas resulting from the division. third, economic development, where there are great opportunities for accelerating economic development in new areas. it is not only government infrastructure that has been built, but also physical infrastructure and economic development policy infrastructure issued by the new autonomous regional government. however, acceleration also allows development to be carried out with a large budget spent to finance personnel expenditures and regional government operational expenditures. from a theoretical point of view, this expenditure can be minimized through economic development policies that cover all regions, so that accelerated economic development is still possible at a low price. fourth, the impact on defense, security and national integration. the expansion of a new autonomous region, for some rural communities and communities in border areas, is an important national political issue. for these people, they have never seen and felt the presence of 'indonesia', both in the form of government symbols, politicians, bureaucracy and even government offices. the division of autonomous regions, therefore, can improve the national political memory in the regions by increasing support for the national government and presenting the government at a lower level. however, the political costs of presenting this new autonomous regional government can often be very expensive, if the political management during and after division cannot be carried out properly (a'yunin & saputra, 2017). the urgency of region expansion the division of regions since 1999 can be said to be the political well-being of the national government as mandated in the regional government law which strengthens the new phase of regional autonomy after the centralized new order power. it's not just a rule of law, constitutionally this step is very legal to take in relation to the wording of article 18 of the 1945 constitution which basically concerns the division of provinces, districts and cities. each of them has its own government (regional autonomy). the main reason for realizing the expansion of regions as has been heralded is to provide better public services and to be closer to the lowest government administration units. local elites with an interest in expansion, for their own reasons then exposed, not infrequently even explored, all the complaints of public services and regional development, which essentially revealed the ineffectiveness of a certain area being served by the existing government unit. based on the complaints or reasons, it is argued that there is a need for regional expansion. the reasons for bringing public services closer, more affordable and it is assumed that they will automatically be more effective and efficient are the proper goals of regional expansion. so far, in general, regional expansion is measured by the functioning of the regional government as a result of expansion, especially regarding services to the community. the people in the regions resulting from the expansion will only be aware of the pre-conditions in the parent regions and the post-expansion conditions in the new autonomous regions. unfortunately, the evaluation of the results of the division revealed the gloomy situation of the government's performance and development towards the public in the 70 areas resulting from the division. in addition, the process of regional expansion is the strengthening of ethnic and religious identity politics and the rise of narrow regional insights. most people hope that regional expansion will be the best solution to any problems that occur in the area. the creation of justice and equity between the central and regional governments. the formation of new autonomous regions (expansion of regions) is expected to bring services closer to the community, the implementation of effective and efficient wheels of government and democratization at the regional level (suaib, 2020). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 305-316 e-issn 2715-9256 =========================================================================== juliazar idris, jumanah, iwan setiawan, anita tina, ficka yulia b, sri wahyuningsih implementation of regional expansion policy in indonesian territory in cost and benefit perspective 315 conclusion pembentukan daerah otonom baru salah satu bagian dari upaya penataan wilayah administratif yang bertujuan antara lain memudahkan pemberian pelayanan publik memperpendek rentang kendali, memberi ruangbagi masyarakat setempat untuk mengembangkan potensi secara lebih optimal, menciptakan efektivitas pelayanan. hasil pemekaran daerah membeberkan situasi yang muram dari kinerja pemerintahan dan pembagunan terhadap publik di 70 daerah hasil pemekaran. di samping itu, proses pemekaran daerah adalah menguatnya politik identitas etnik dan religi serta maraknya wawasan kedaerahan sempit. pemekaran daerah menjadi solusi terbaik atas setiap persoalan yang terjadi didaerah. terciptanya keadilan dan pemerataan antara pemerintah pusat dan daerah. pembentukkan daerah otonom baru (pemekaran daerah) diharapkan bisa mendekatkan pelayanan bagi masyarakat, terselenggaranya roda pemerintahan yang efektif dan efisien serta demokratisasi ditingkat daerah. references agussalim, r. (2020, november). pemekaran tiga daerah di jawa barat semakin dekat, cek lokasi anda termasuk? prfm news. https://potensibisnis.pikiranrakyat.com/news/pr-69916768/pemekaran-tiga-daerah-di-jawa-barat-semakin-dekatcek-lokasi-anda-termasuk?page=2 aminah, l., evana, e., tarmizi, r., & khairudin. (2019). efektivitas 20 tahun implementasi pemekaran daerah di indonesia. asian journal of innovation and entreprneurship, 04(03), 2477–3824. andyani, f. d. (2020). implementasi kebijakan publik (studi pada kartu sehat bekasi tahun 2017 dan 2018). repository.uinjkt.ac.id. a’yunin, n. a. q., & saputra, d. f. (2017). integrasi slims perpustakaan badan ppsdm kesehatan menuju kink (katalog induk nasional kesehatan) kemenkes ri dan indonesia one search. visi pustaka: buletin jaringan informasi antar perpustakaan bauw, a. (2018). prosedur pemekaran daerah berdasarkan undang-undang nomor 23 tahun 2014 tentang pemerintahan daerah. legal pluralism: journal of law science, 8(1), 1– 14. hamid, a. 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(2022). pemetaan bibliometrik terhadap perkembangan penelitian arsitektur informasi pada google scholar menggunakan vosviewer. informatio: journal of library and information science, 2(1). microsoft word artikel tyas fixed.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 47 implementasi program maghrib mengaji kota bandung 1tri asih wismaningtyas 1universitas tidar, indonesia; triasihwismaningtyas@untidar.ac.id abstract the current modernization era and the development of electronic mass media has given birth to a shift in values, culture, and traditions of society, both in rural areas and especially in urban areas. the impact of this has given rise to very significant social changes in society, the impact of the good tradition of community groups at this time has been eroded by cultural acculturation and values that are at odds with the conditions and traditions of indonesian society, including the culture of reciting after the evening prayer or regular prayers known as the evening recitation. the aim of this article is to focus on the implementation of maghrib mengaji. this research used a qualitative approach by literature study. the result of the research is maghrib mengaji is a part of the manifestation of bandung masagi, a religious education, national defense, culture and save the environment program. in the implementation, the bandung city government cannot conduct it alone. they need involve many community actors who could become a cooperative and interactive partnership. this research conclude that maghrib mengaji program was carried out well by professional and responsible networking actors. further, this program recognized as a model for a pilot project for other regions in west java province. keywords: public policy, program implementation, civil society, participation, local government. pendahuluan mengaji merupakan salah satu aktivitas ibadah yang sangat melekat dengan masyarakat muslim di indonesia sejak mula berkembangnya islam. sejumlah rumah ibadah seperti surau, musala, langgar, masjid dan lain-lain senantiasa diramaikan dengan kegiatan mengaji, khususnya di waktu petang setelah shalat asar maupun maghrib. bagi kaum muslim di indonesia, mengaji tak ubahnya menjadi lembaga pendidikan keagamaan nonformal bagi semua anak didik (ditjen bimas islam kemenag, 2013). namun kini seiring berjalannya waktu, arus modernisasi zaman dan perkembangan media massa elektronik telah melahirkan pergeseran nilai, kultur, dan tradisi masyarakat, baik di pedesaan dan khususnya di perkotaan. dampak dari hal tersebut telah melahirkan perubahan sosial yang sangat signifikan di tengah masyarakat, imbasnya tradisi baik kelompok masyarakat pada saat ini telah tergerus oleh akulturasi budaya dan nilai-nilai yang berseberangan dengan kondisi dan tradisi masyarakat indonesia, termasuk budaya mengaji setelah waktu shalat maghrib atau biasa dikenal dengan maghrib mengaji. adanya perkembangan teknologi internet dan perubahan gaya hidup, kegiatan anakanak mulai mengalami pergeseran, aktifitas yang sarat dengan kegiatan religi dan kebersamaan sekarang digantikan dengan berbagai sibuk bermain gawai. bahkan rumah sakit jiwa (rsj) provinsi jawa barat (jabar) merawat ratusan anak yang mengalami gangguan jiwa, akibat kecanduan gadget atau gawai (www.nasional.okezone.com, 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 48 sebuah kondisi yang sangat disayangkan, kegiatan aktifitas yang kurang bermanfaat ini menggantikan religi yang dulu banyak anak-anak rutin melaksanakannya, seperti kegiatan mengaji al-qur’an di waktu mendekati atau setelah sholat maghrib. musala dan masjid sekarang cenderung sepi dari ramainya anak-anak di waktu maghrib. kondisi ini juga sering dijumpai hampir di setiap musala dan masjid kota bandung saat-saat sekarang. hal tersebut akhirnya mendorong pemerintah, dalam hal ini pemerintah kota bandung, mengeluarkan sebuah kebijakan “program maghrib mengaji” bagi anak-anak di kota bandung, yang diselenggarakan di setiap masjid yang ada. program ini merupakan langkah lanjutan dari surat keputusan menteri agama republik indonesia nomor 150 tahun 2013 tentang pedoman gerakan maghrib mengaji. pada tahun 2016, walikota bandung, dr. h. ridwan kamil, mud. bersama kakemenag kota bandung, dr. h. yusuf, m.pd yang saat itu menjabat meluncurkan program gerakan maghrib mengaji. dalam mengimplementasikan programnya, pemerintah juga berupaya untuk mengajak seluruh komponen masyarakat, baik itu yang berasal dari ormas islam, non-governmental organization (ngo), perguruan tinggi, para alim ulama, tokoh masyarakat, hingga para orang tua dalam mendukung budaya maghrib mengaji ini. dalam melihat kebijakan program maghrib mengaji ini, penulis mencoba mengaitkannya dengan “society-centered approach”, sebuah pendekatan yang membahas struktur sosial dan tekanan sosial yang ada, berhubungan dengan kelas sosial atau kepentingan sosial. hal ini dikarenakan struktur sosial dan tekanan sosial memiliki dampak yang cukup signifikan terhadap negara dan cenderung lebih fokus kepada mengklarifikasi bagaimana dan untuk apa sebetulnya negara meraih suatu kekuasaan dari masyarakat (turner & hulme, 1997). kemudian berlanjut kepada implementasi kebijakan sebagai salah satu tahapan penting dalam siklus kebijakan program maghrib mengaji ini. birkland (2001) menjelaskan bahwa implementasi adalah kunci dari sebuah kebijakan. dalam kaitannya dengan pengelolaan kepentingan publik menurut pandangan shafritz & russell (2005) mengemukakan bahwa implementasi adalah proses mewujudkan program pemerintah; itu adalah proses total menerjemahkan mandat hukum, apakah perintah eksekutif pada patung yang diberlakukan menjadi arahan dan struktur program yang sesuai yang menyediakan layanan atau barang kreatif. kebijakan yang telah direkomendasikan bukan jaminan bahwa kebijakan tersebut pasti berhasil dalam implementasinya. perhatian yang meningkat terhadap pelaksanaan kebijakan pemerintah berhubungan erat dengan tumbuhnya kesadaran bahwa fokus perhatian dari implementasi kebijakan adalah memahami apa yang secara nyata terjadi setelah suatu program tersebut dinyatakan resmi, agar memberikan dampak dan mencapai tujuan yang diinginkan (santosa, 2012). sehingga setelah sebuah paradigma “governance” masuk kedalam istilah public policy , kemudian muncul apa yang disebut dengan “the conception of governance and policy network: new form of policy implementation”, dimana pemerintah dalam mengimplementasikan suatu kebijakan itu dapat dilakukan melalui “otoritas informal” dari sejumlah jaringan yang berbeda dan fleksibel (ball 2012). maka dari itu, berikut ini adalah sebuah kerangka teoritis yang menggambarkan bagaimana implementasi kebijakan ini dapat berjalan (honig 2006). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 49 gambar 1 dimensi implementasi kebijakan pendidikan kontemporer dalam praktik dan riset sumber: honig, 2006 di era good governance ini, pemerintah telah mentransformasikan hubungan antarpemerintah itu sendiri, dimana segala sesuatunya itu terkoneksi di dalam suatu jaringan yang meliputi interaksi antar lembaga pemerintahan dan organisasi masyarakat. castells (1996) melihat bahwa pemerintah membutuhkan sebuah manajemen kolaborasi, dimana dalam menjalankan sebuah kebijakan itu dibutuhkan banyak aktor yang terlibat, agar masalah yang dihadapi itu akan lebih mudah untuk diselesaikan, karena sejatinya yang menjadi permasalahan publik itu sangat kompleks, tidak dapat diselesaikan oleh satu aktor saja yaitu pemerintah. agen-agen publik dan kelompok masyarakat ini saling berhubungan dalam sebuah tujuan untuk saling menukar informasi, meningkatkatkan kapabilitas satu dengan yang lainnya, meluweskan interaksi pelayanan, dan memecahkan permasalahan kebijakan (agranoff, 2007). beberapa jaringan tersebut adalah seperti bangunan yang didasarkan pada bentuk hubungan yang interaktif dan kooperatif dalam rangka kesanggupan mereka untuk mensukseskan pelaksanaan suatu program kebijakan (kilduff & tsai, 2003). setelah terbentuk jaringan ini, tidak lantas setelah terbentuknya mereka lalu ditinggalkan atau dibiarkan begitu saja, tetapi bagaimana aktor-aktor dalam jaringan ini mampu menjaga komitmen bersama (agranoff et al, 2013). oleh karena itu, pemerintah sebagai pengelola jaringan mampu memfasilitasi kebutuhan dan mempertimbangkan nilai yang dianut oleh parapelaksananya, karena itu adaptasi dan diskresi dalam implementasi seharusnya dilihat sebagai suatu yang dibutuhkan (nakamura 1987). dalam rangka mendukung aktivitas dan memfasilitasi kebutuhan aktor-aktor jaringan ini, maka perlu dilakukan beberapa hal. pertama, nampaknya pemerintah perlu mempertimbangkan kelayakan sisi finansial. kendati menjadi hal yang paling diperdebatkan, namun hal ini adalah bentuk apresiasi terhadap kinerja yang telah dicapai oleh aktor-aktor tersebut. sehingga kedepannya mereka mampu meningkatkan kualitas kerjanya (gray, 1985). kedua, pemerintah perlu meningkatkan kualifikasi keilmuan aktor-aktor ini, disebabkan ilmu pengetahuan yang berkembang ditambah dengan kemajuan teknologi yang semakin canggih. (agranoff, 2007). dan yang ketiga adalah dalam rangka memperluas diskursus jaringan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 50 kedalam sebuah teori baru yang berpotensial, yaitu dengan menciptakan sebuah nuansa baru yang bersifat kekeluargaan diantara pemerintah dan jaringan-jaringannya layaknya “governance of society” (peters 2000), yang mana sesungguhnya segala aktivitas aktor-aktor network tersebut dengan sendirinya akan menambah value bagi mereka dan masyarakat secara lebih luas (moore, 1995). sebetulnya nilai tambah bagi publik ini dapat dilihat dari perspektif partner kolaboratif secara individu. pertama, berkaitan dengan bertambahnya pengetahuan dan kemampuan mereka melalui pekerjaan yang dilakukannya bersama yang lainnya. kedua, aktor-aktor kolaborasi ini dapat belajar bagaimana mereka mampu bekerjasama antar individu dengan latar belakang berbeda beserta organisasi yang berbeda pula. ketiga, dari hal tersebut mereka mampu meningkatkan kemampuan untuk mengelola dan bekerjasama di area yang menjadi tugas pemerintahan. keempat, mereka mempunyai kesempatan satu sama lain untuk membangun suatu hubungan diluar tugasnya dan mampu memperoleh akses kedalamnya. kelima, mereka merasa bahwa dengan terjalinnya suatu hubungan dalam network ini, mampu memperkuat motivasi mereka dalam melakukan pelayanan publik dan memberikan mereka kesempatan tambahan untuk dapat melakukan hal lain yang lebih positif terhadap publik yang lebih luas (agranoff, 2007). jadi, untuk mengetahui lebih jauh terkait implementasi kebijakan program maghrib mengaji di kota bandung ini, penulis mencoba memetakannya kedalam sebuah tujuan penelitian, yaitu untuk menganalisis bagaimana pemerintah kota bandung dengan jaringan-jaringannya mampu mengimplementasikan kebijakan maghrib mengaji. metode penelitian penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitiannya yaitu studi literatur. dalam penelitian ini, peneliti hanya mendasarkan pada sejumlah literatur baik itu riset kepustakaan dan riset lapangan, yang sifatnya primer maupun sekunder. selain itu juga peneliti tidak perlu untuk melakukan penelitian lapangan dan bertemu dengan informan. dalam melakukan analisis data, peneliti menggunakan teknik systematic literature review, dimana peneliti melakukan proses identifikasi, penilaian, dan interpretasi sejumlah data yang berkaitan dengan tema penelitian yang telah ditentukan sebelumnya dalam rangka untuk memenuhi tujuan penelitian (kitchenham & charters, 2007). peneliti menggunakan konsep society-centered approach, network manager, tiga model dimensi implementasi kebijakan serta added values for pubic dengan network model dalam menganalisis fenomena implementasi program maghrib mengaji di kota bandung. sumber data yang peneliti gunakan dalam mengembangkan penelitian ini diantaranya adalah sejumlah buku teks, artikel, jurnal, dan prosiding dengan skala nasional dan internasional serta laman website, berita elektronik, dokumen pemerintah, dan peraturan perundang-undangan. hasil dan pembahasan program maghrib mengaji pemerintah kota bandung yang dipimpin langsung oleh wali kota bandung secara resmi telah meluncurkan “program maghrib mengaji” pada hari jumat, 29 april 2016 yang lalu di masjid al-ukhuwwah kota bandung (www.jabar.kemenag.go.id, 2016). peresmian program ini dihadiri dan disaksikan langsung oleh aparatur pemerintah mulai dari lurah, camat dan jajaran organisasi perangkat daerah (opd) se-kota bandung, elemen masyarakat yang terdiri dari tim penggerak pemberdayaan dan per pkk, rw, dkm, lpm, mui, karang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 51 taruna, penyuluh agama, kelompok informasi masyarakat (kim), beserta ribuan masyarakat lainnya yang berasal dari seluruh wilayah kota bandung. program maghrib mengaji ini sebetulnya adalah bagian pengejawantahan dari bandung masagi, yakni pendidikan agama, bela negara, budaya dan cinta lingkungan. maghrib mengaji sendiri adalah program pemerintah kota bandung yang bertujuan untuk membangun generasi muda kota bandung menjadi generasi agamis. harapannya, program maghrib mengaji ini dapat menjadi program untuk mempersiapkan pemimpin indonesia masa depan yang memiliki karakter akhlakul-karimah, serta cerdas intelektual, sosial dan spiritual. secara lebih khusus tujuan program maghrib mengaji ini adalah sebagai berikut: 1. membentuk kepribadian berdasarkan al-qur'an dan mencegah kerusakan moral 2. menumbuhkan ghirah (semangat) dan kecintaan terhadap kitab suci al-qur'an 3. menumbuhkan gerakan membaca al-qur'an baik secara individu maupun bersama-sama (berjama'ah) 4. memakmurkan masjid atau musala 5. memberantas buta huruf al-qur'an 6. tempat pembinaan, bimbingan, dan media kegiatan belajar-mengajar al-qur'an dan sebagai wadah dan media untuk saling berdiskusi dan berkomunikasi, khususnya dalam bidang keagamaan 7. membiasakan diri dengan kegiatan yang positif dan bermanfaat yang mengandung nilai ibadah 8. meningkatkan kualitas hubungan kerjasama antara orang tua, masyarakat dengan unsur pendidikan dan pemerintah. dalam mengimplementasikan maghrib mengaji ini, pemerintah kota bandung sendiri telah melibatkan beberapa pihak dalam mendukung program tersebut, sampai kemudian pemerintah telah mengantongi lebih dari 2000 relawan pengajar yang tersebar di lebih 2000 masjid di setiap rukun warga (rw) yang telah dipasangi spanduk oleh pemerintah kota bandung. mereka para pengajar ini berasal dari unsur universitas yang direpresentasikan oleh mahasiswa dari universitas islam negeri (uin) sgd bandung dan universitas islam bandung (unisba), para penyuluh agama islam kota bandung, para ustadz dan kiayi, hingga pengurus ikatan remaja mesjid dkm di kota bandung. menariknya, dalam rangka mensukseskan implementasi kebijakan ini, pemerintah kota bandung sendiri telah menciptakan sebuah aplikasi pendukung yang bernama “maghrib mengaji”. aplikasi ini dimaksudkan untuk membagikan segala aktivitas mengaji di setiap masjid yang ada, baik itu berupa dokumentasi foto-foto, laporan kegiatan mengaji mereka, hingga info pengajian dan tabligh akbar yang diselenggarakan di seluruh masjid kota bandung. hal ini memungkinkan setiap warga dapat mengetahui lebih detail, aktivitas apa saja yang dilakukan anak-anak nya dalam program maghrib mengaji ini. dalam program tersebut, anak-anak tak hanya mengaji al quran atau iqro saja, namun juga dibekali dengan pendidikan karakter lainnya. diketahui bahwa dengan program maghrib mengaji ini diharapkan bukan sekedar mengajarkan baca al-quran saja, tapi juga pendidikan karakter bagi anak-anak. mengajinya sekitar 70 persen, 30 persen sisanya minta para pengajar bukan hanya mengajar tadarus atau iqro, tetapi juga terdapat kegiatab ceramah. seperti misalnya persoalan pendidikan antikorupsi, antinarkoba, pergaulan bebas dan lainnya. dengan program maghrib mengaji ini, dapat menjadi sebuah tradisi posistif yang membuat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 52 anak-anak kota bandung kedepannya cerdas dalam memilih aktivitas yang jauh lebih bermanfaat untuk mereka. jadi, kota bandung ini akan kokoh tidak hanya infrastrukutur secara fisik saja tetapi juga kokoh akhlaknya, yaitu dengan menyeimbangkan tiga kecerdasan manusia itu sendiri, yang terdiri dari kecerdasan intellectual question (iq), emotional question (eq), dan spritual question (sq).” (bandung.go.id. diskominfo kota bandung, 2016). analisa pendekatan, teori, dan model pertama, penelitian ini menggunakan society-centered approach untuk melihat bagaimana program maghrib mengaji di kota bandung ini dapat diimplementasikan. hal ini bisa dilihat dari dua faktor utama, yaitu struktur sosial dan adanya “tekanan sosial” masyarakat. dilihat secara struktur sosial masyarakat kota bandung. berdasarkan pada data badan pusat statistik (bps) kota bandung tahun 2010, jumlah penduduk kota ini sebanyak 2.470.802 jiwa, dimana telah tersebar ke 30 kecamatan yang di dalamnya terdapat 151 kelurahan. dari masing-masing kelurahan terdapat rukun tangga (rt) secara keseluruhan berjumlah 9.677 dan untuk rukun warga secara keseluruhan berjumlah 1.560. dalam perkembangannya, penduduk kota bandung berdasarkan proyeksi penduduk tahun 2019 sebanyak 2.507.888 jiwa yang terdiri atas 1.263.916 jiwa penduduk laki-laki dan 1.243.972 jiwa penduduk perempuan (bps kota bandung, 2020). dari jumlah penduduk tersebut, kemudian berdasar pada data badan yang sama tentang pembagian penduduk menurut wilayah dan agama yang dianut di kota bandung, didapati bahwa mayoritas penduduk di kota bandung didominasi oleh pemeluk agama islam dengan jumlah penduduk sebanyak 2.195.994 jiwa. agama yang dianut paling banyak kedua yaitu kristen protestan sebanyak 128.371 jiwa, disusul dengan penduduk beragama katolik sebanyak 46.719 jiwa. sedangkan untuk penduduk yang beragama hindu sebanyak 2.146 jiwa dan yang beragama buddha sebanyak 11.732 jiwa dan sisanya mereka yang beragama konghuchu sebanyak 622 jiwa (bps, 2010). berdasarkan data di atas, agama islam mendominasi di seluruh kecamatan di kota bandung. kemudian dari mayoritas penduduk muslim kota bandung tersebut, ada sekitar 393.292 anak berusia 5-14 tahun yang menjadi sasaran dari program maghrib mengaji ini. melihat struktur sosial masyarakat kota bandung yang demikian, cukup jelas bagi penulis bahwa program maghrib mengaji ini begitu potensial untuk mengimplementasikannya. hal ini disebabkan oleh faktor kedua, yaitu adanya tekanan masyarakat kota bandung sendiri. ini dapat dilihat dari penterjemaahan kota bandung sebagai bandung masagi, yaitu pendidikan agama, bela negara, budaya dan cinta lingkungan. ditempatkannya pendidikan agama ini sebagai unsur pertama telah membuat masyarakat kota bandung sejak dahulu hingga sekarang menjadi masyarakat yang santun dan religius. oleh karena itu, pemerintah kota bandung tidak menginginkan kultur baik tersebut itu pudar alih-alih menghilang, sehingga dengan diimplementasikannya program maghrib mengaji ini dapat menggairahkan kembali masyarakat bandung yang santun dan religius. kedua, berkenaan dengan teori yang dipakai dalam memahami implementasi kebijakan program maghrib mengaji ini, digunakan teori yang disampaikan oleh agranoff & mcguire (2003), yang melihat bahwa pemerintah membutuhkan sebuah manajemen kolaborasi, dimana dalam mengimplementasikan sebuah kebijakan itu dibutuhkan banyak aktor yang terlibat, agar masalah yang dihadapi itu akan lebih mudah untuk diselesaikan, karena sejatinya yang menjadi permasalahan publik itu sangat kompleks, tidak mungkin dapat diselasaikan oleh satu aktor saja yaitu pemerintah. ini harus dipahami secara komprehensif bahwa dalam konsep implementasi kebijakan berbasis “policy network” publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 53 tersebut, telah menekankan pada sebuah ide logika sederhana dari jaringan dan dampaknya pada kehidupan masyarakat, yaitu filosofi “dari masyarakat, oleh masyarakat, dan untuk masyarakat.” penulis mencoba untuk mengilustrasikannya kedalam contoh program maghrib mengaji ini, yaitu karena yang menjadi sasaran utama maghrib mengaji ini adalah sekelompok masyarakat kota bandung itu sendiri yang masih berusia anak-anak berkisar 514 tahun, maka kelompok masyarakat lainnya yang memiliki kemampuan dan keahlian tertentu sudah seharusnya bisa memberikan kontribusi mereka untuk ikut andil dalam menyukseskan program tersebut, terlebih mereka ini memiliki mobilitas yang cukup tinggi, lebih fleksibel, dapat menyocokkan diri, dan dapat menjadi titik pusat. namun ini tidak bisa dilakukan dengan sendirinya, melainkan harus ada pihak yang mengkoordinir dan mengorganisirnya, inilah tugas yang harus dilakukan oleh pemerintah dalam rangka memberdayakan masyarakatnya tersebut sehingga kemudian akan lahir sebuah sinergitas, konektivitas, dan harmonisasi hak dan kewajiban di antara kedua belah pihak yang terkait. selanjutnya digunakan juga teori yang dikemukakan oleh honig (2006) bahwa terdapat tiga model dimensi untuk riset implementasi kebijakan, yaitu people, policy, dan places. berkenaan dengan teori ini, dibahas mengenai bagaimana fungsi pemerintah beserta network-network nya itu mengimplementasikan program maghrib mengaji ini. terlebih dahulu perlu diawali dengan adanya maksud dan tujuan dari policy itu sendiri, yaitu dalam jangka pendek dapat menjadikan anak-anak kota bandung cerdas dalam mengisi waktunya untuk hal yang jauh lebih bermanfaaf yang mengandung nilai ibadah, sehingga dapat dikurangi aktivitas-aktivitas yang tidak jelas selepas maghrib, sedangkan dalam jangka panjangnya untuk membangun generasi muda kota bandung menjadi generasi agamis, yang dapat mempersiapkan pemimpin indonesia masa depan yang memiliki karakter akhlakulkarimah, serta cerdas intelektual, sosial dan spiritualnya. setelah mengetahui maksud dan tujuan dari policy tersebut, berlanjut kepada dimensi berikutnya, yaitu people yang terdiri dari beberapa aktor yang terlibat sebagai implementator kunci, seperti pertama wali kota bandung sebagai representasi pemerintah kota bandung, yang bertanggung jawab penuh dalam mengawal pelaksanaan program maghrib mengaji ini, kementerian agama kota bandung sebagai instansi keagamaan yang memberikan panduan (guidance) dalam menjabarkan program maghrib mangaji ini menjadi lebih detail. selanjutnya aktor-aktor kunci kedua yaitu perwakilan kelompok grup atau komunitas, yang telah direpresentasikan oleh dewan masjid indonesia (dmi) kota bandung, muhammadiyah, persatuan islam (persis), dan nahdlatul ulama sebagai ormas islam terbesar di kota bandung, dan majelis ulama indonesia (mui) kota bandung, dimana ketiga wakil ormas/lsm ini berfungsi untuk memobilisasi massa di lapangan dan mengarahkan teknisnya secara langsung. kemudian aktor yang ketiga berasal dari tim pelaksana lapangan, dimana setiap setelah maghrib merekalah yang menjadi relawan untuk mengajari baca tulis iqra dan al-qur’an, serta mampu memberikan ceramah keagamaan dan pendidikan karakter kepada anak didik. ketiga, dikaitkan sekaligus juga dianalisis tentang penjelasan bagaimana pemerintah kota bandung yang dianggap sebagai network manager ini mampu menjaga serta memelihara komitmen bersama diantara aktor-aktor yang terlibat, yang dihubungkan dengan teorinya (nakamura 1987), dimana pemerintah mampu memfasilitasi kebutuhan dan mempertimbangkan nilai yang dianut oleh para implementatornya, karena itu adaptasi dan diskresi dalam implementasi seharusnya dilihat sebagai suatu yang dibutuhkan. terdapat tiga poin penting, yang kiranya perlu mendapat penjelasan lebih jauh terkait memfasilitasi kebutuhan aktor network tersebut, yaitu a) memfasilitasi kebutuhan, yang mana ini telah dirinci oleh teorinya (gray 1985) bahwa nampaknya pemerintah perlu mempertimbangkan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 54 kelayakan sisi finansial. kendati menjadi hal yang paling diperdebatkan, namun hal ini adalah bentuk apresiasi terhadap kinerja yang telah dicapai oleh aktor-aktor tersebut. poin ini menjelaskan bahwa tim pelaksana lapangan dimungkinkan kedepannya akan mendapat insentif dari pemerintah kota bandung sebagai bentuk penghargaan dari apa yang telah mereka kerjakan, dengan catatan bahwa insentif tersebut diberikan dengan basis kinerja yang jelas dan optimal, sehingga kedepannya mereka termotivasi untuk lebih mampu lagi meningkatkan kualitas kinerjanya, b) pemerintah perlu meningkatkan kualifikasi keilmuan aktor-aktor ini, disebabkan ilmu pengetahuan yang berkembang ditambah dengan kemajuan teknologi yang semakin canggih. (agranoff, 2007). pada poin ini dimaksudkan bahwa ada kemungkinan pemerintah kota bandung kedepannya akan memberikan pelatihan dan pendidikan informal kepada para aktor lapangan ini, dengan tujuan mereka mampu menggabungkan materi keilmuannya dengan penguasaan teknologi, seperti penggunaa slide serta aplikasi lainnya, dan juga dapat mendorong mereka untuk lebih kreatif dan inovatif lagi dalam menyampaikan isi materi kepada anak didik, c) pada poin ketiga ini berdasarkan pada pandangan (peters, 2000) bahwa pemerintah perlu menyadari, sebetulnya jaringanjaringannya itu adalah bagian dari “keluarga barunya”, sehingga harus tercipta nuansa harmonisasi diantara mereka yang terlibat itu. seperti misalnya suatu saat pemerintah kota bandung mengundang aktor-aktor network ini untuk menghadiri silaturahmi di balai kota dalam rangka menguatkan sisi emosional mereka. dan yang terakhir pada poin keempat, dikaitkan dengan teorinya (moore 1995) tentang added values for pubic dengan network model nya agranoff & yildiz (2007), yaitu dengan menganalisis bagaimana aktivitas aktor-aktor jejaring tersebut dengan sendirinya akan menambah nilai (value) bagi mereka dan masyarakat secara lebih luas. poin pertama, dengan berlangsungnya pelaksanaan program maghrib mengaji kota bandung ini, menjadi momentum tersendiri bagi aktor-aktor jejaring untuk bisa belajar kembali. meskipun mereka bertugas untuk memberikan ilmu dan kemampuannya kepada anak didik, tetapi akan secara otomatis mereka pun akan terus termotivasi untuk mengembangkan ilmu pengetahuan dan kemampuannya secara autodidak. poin kedua, dalam mensukseskan program maghrib mengaji ini, aktor-aktor jejaring yang secara individu maupun organisasinya berbeda, akan “dipaksakan” untuk mencair menjadi satu kesatuan dalam melakukan kerjasama, sehingga permasalahan yang begitu kompleks di masyarakat akan lebih mudah untuk diselesaikan, akibatnya pada poin ketiga, yaitu mereka secara alamiah akan memiliki “kemampuan baru”, bagaimana mereka mampu mengelola hubungan kerjasama tersebut pada sebuah area yang sebelumnya mereka tidak terbiasa untuk melakukannya yaitu dibawah tugas pemerintahan kota bandung. poin keempat ialah para aktor network ini akan mendapatkan manfaat yang besar kedepannya, karena dengan sendirinya mereka telah linked satu sama lain dan memiliki akses yang sama untuk bisa masuk ke setiap organisasi atau lembaga yang ada, sehingga kedepannya memungkinkan mereka untuk bisa saling berkomunikasi secara intens. terakhir pada poin kelima, yang menurut hemat penulis menjadi poin penting yaitu para suksesor program maghrib mengaji ini dengan tanpa disadari, mereka akan lebih termotivasi dalam melaksanakan tugasnya untuk melayani publik, karena mereka adalah orang-orang terpilih yang menjadi kepercayaan pemerintah kota bandung sehingga ada ekspektasi besar yang diberikan kepada para implementator ini untuk dapat melakukan hal lain yang lebih positif terhadap publik yang lebih luas, dalam kaitannya dengan konteks maghrib mengaji ini, para implementator akan berusaha untuk memberikan yang terbaik dalam mengajari anak-anak kota bandung untuk bisa baca tulis al-qur’an dan memberikan materi keagamaan dan pendidikan karakter kepada mereka, sehingga cita-cita pemerintah kota bandung melalui program maghrib mengaji ini dapat tercapai. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 55 simpulan dalam menyimpulkan penelitian ini, terdapat beberapa poin penting yang harus dicatat dalam kaitannya dengan implementasi kebijakan program maghrib mengaji di kota bandung. dalam mengimplementasikan program maghrib mengaji ini, pemerintah kota bandung tidak bisa berjalan sendiri, melainkan perlunya keterlibatan banyak aktor masyarakat yang kemudian bisa menjadi the best partnership yang kooperatif dan interaktif, sehingga mereka mampu berjalan bersama dan beriringan untuk tercapainya tujuan bersama yang diharapkan. pemerintah kota bandung harus mampu menciptakan nuansa harmonisasi diantara mereka yang terlibat layaknya seperti “keluarga baru”. kemudian juga pemerintah perlu memperhatikan apa yang menjadi kebutuhan dari para aktor ini untuk meningkatkan kinerjanya, seperti memberikan pelatihan atau pendidikan informal guna memperbaharui kualifikasi keilmuan mereka, dan juga untuk kedepannya bisa dimungkinkan untuk memberikan insentif bagi suksesor ini sebagai bentuk reward yang layak dari pemerintah, namun dengan catatan bahwa itu semua dapat diberikan dengan basis kinerja yang jelas, efektif, dan optimal. terdapat added values bagi aktor-aktor network ini, yang mana ini akan teralokasikan secara otomatis kepada mereka, jika mereka mampu memanfaatkan momentum tersebut dengan baik. sedangkan untuk masyarakat yang lebih luas, dengan adanya pelaksanaan program maghrib mengaji ini akan membuat mereka menjadi lebih menyadari akan peran dan fungsi pemerintah melalui programnya tersebut. hal itu dapat tejadi, jika aktor-aktor jejaringnya mampu bekerja secara baik dan optimal sehingga dapat menggairahkan masyarakat untuk ikut terlibat dalam mendukung dan mensukseskan kebijakan pemerintah kota bandung melalui program maghrib mengaji ini. referensi agranoff, r., mcguire, m., and silva, c. 2013. governance, networks, and intergovernmental systems. agranoff, r., yildiz, m. (2007). decision-making in public management networks. goktug morcol (ed): handbook of decision-making, marcel dekker publications, 319-345. birkland, t.a. (2001). an introduction to the policy process: theories, concepts and model of public policy making. armonk, new york, london: me sharpe, inc. castells, m. (1996). the rise of the networks society (the information age: economy, society, and culture). malden, ma: blackwell publishers, inc gray, b. (1985). conditions facilitating interorganizational collaboration. sage journals. https://doi.org/10.1177/001872678503801001 honig, m.i. (2006). street-level bureaucracy revisited: frontline district central-office administrators as boundary spanners in education policy implementation. sage journals. https://doi.org/10.3102/01623737028004357 keban, y.t. 2008. enam dimensi strategis administrasi publik: konsep, teori, dan isu. yogyakarta: pt. gaya media. kilduff, m., tsai, w. (2003). social networks and organizations. thousand oaks, ca: sage. https://dx.doi.org/10.4135/9781849209915 kitchenham, b., chartes, s. (2007). guideleines for performing systematic literature reviews in software engineering. keele university and durham university joint report. moore, m.h. (1995). creating public value: strategic management in governement. harvard university press. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 47-56 e-issn 2715-9256 =========================================================================== tri asih wismaningtyas implementasi program maghrib mengaji kota bandung 56 nakamura, r.t. (1987). the textbook policy process and implementation research. policy studies review, 7 (1), 142-154. https://doi.org/10.1111/j.1541-1338.1987.tb00034.x peters, b.g. (2000). policy instruments and public management: bridging the gaps. journal of public administrastion research and theory. 10 (1): 35-47. 10.1093/oxfordjournals.jpart.a024265 santosa, p. 2012. adminitrasi publik teori dan aplikasi good governnace. bandung: refika aditama tsang, w.k. 2013. policy process studies: policy implementation. pedu 6209 warsono, h. 2009. kolaborasi dan kerjasama antardaerah. yogyakarta: pt. gaya media – map ugm kantor wilayah kementerian agama provinsi jawa barat. 2016. walikota bandung launching program maghrib mengaji diakses melalui https://jabar.kemenag.go.id/portal/read/walikota-bandung-launching-programmaghrib-mengaji. badan pusat statistik kota bandung. 2020. kota bandung dalam angka 2020 diakses melalui https://bandungkota.bps.go.id/publication/download.html?nrbvfeve=ytrly2m1nw uwzjgyy2u1mgu4ndc1zjvj&xzmn=ahr0chm6ly9iyw5kdw5na290ys5ichm uz28uawqvchvibgljyxrpb24vmjaymc8wmi8yoc9hngvjyzu1ztbmodjjzt uwztg0nzvmnwmva290ys1iyw5kdw5nlwrhbgftlwfuz2thltiwmjatlxbl bnllzglhyw4tzgf0ys11bnr1ay1wzxjlbmnhbmfhbi1wzw1iyw5ndw5hbi5odg 1s&twoadfnoarfeauf=mjaymc0wni0yniawmzozmdoxna%3d%3d hutagaol, s. 2019. ratusan anak masuk rsj karena kecanduan gadget jadi tamparan semua keluarga diakses melalui https://nasional.okezone.com/read/2019/10/19/337/2119073/ratusan-anak-masuk-rsjkarena-kecanduan-gadget-jadi-tamparan-semua-keluarga. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 263 foreign policy and defense diplomacy in asean to maintain stability and security in the indo-pacific region 1abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza 1universitas pertahanan republik indonesia, indonesia; abdkif@gmail.com received: december 16, 2022; in revised: february 09, 2023; accepted: march 13, 2023 abstract the asean outlook on indo-pacific (aoip) is intended to transform rivalries in the region into collaboration by prioritizing, among other things, maritime cooperation. aoip influences indonesia's defense diplomacy in asean and the indo-pacific. the framework for defense diplomacy and maritime cooperation is used to analyze the role of aoip in encouraging cooperation to increase stability and mutual trust. the defense diplomacy framework is used to analyze various indonesian defense diplomacy policies in producing various agreements and cooperation in the field of defense and security. the maritime security cooperation framework is used to highlight various cooperation and activities to enhance maritime security in the indo-pacific region, and geopolitics to analyze the dynamics of global political and security developments, especially in the indo-pacific region. indonesia by initiating the formation of aoip encourages defense diplomacy to create stability and increase mutual trust, one of which is for maritime security cooperation. obstacles that arise because the implementation of aoip has not been carried out due to the pandemic and the complexity of various interests between actors (states), but indonesia's defense diplomacy to produce defense cooperation remains wide open. keywords: aoip, indonesian defense diplomacy, maritime security, geopolitics, indo-pacific. introduction in recent years, indonesia has intensively carried out defense diplomacy, especially in the maritime area and related to military objectives, to countries or related to geopolitical issues, as well as international and regional organizations to encourage the creation of peace which is achieved through cooperation. in several articles, it is explained that defense diplomacy has been carried out by indonesia in various issues, interests and cooperation with other countries. in the article by arry bainus et al (2022) entitled strengthening indonesian defense diplomacy through joint air force training, it is explained that defense diplomacy is considered an effective tool to achieve the national interests of a country. this can be proven by the increasing number of countries adopting and developing defense diplomacy according to their respective objectives, including indonesia. indonesian defense diplomacy focuses on the role of the ministry of defense of the republic of indonesia with the indonesian national armed forces (tni) as the main actor. this article aims to find out indonesian defense diplomacy through the holding of joint exercises by the indonesian air force in the 2017-2019 period (bainus et al, 2022). more specifically, bainus' writing emphasizes the importance of defense diplomacy in building cbm (confidence building measures) and involving the asean organization and its member countries in forming a joint commission meeting which consists of several working groups that discuss issues in their fields. finally, there is an indicator of goodwill publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 264 where indonesia and several countries in asean show mutual goodwill by visiting each other's partner countries (bainus et al, 2022). sudarsono, mahroza, and surryanto (2018) in their writing entitled indonesian defense diplomacy in achieving national interests, explains that the role of indonesian defense diplomacy is in achieving national interests and how to optimize it and analyze the factors that influence the role of defense diplomacy in achieving national interests (sudarsono et al, 2018). tni's involvement in state diplomacy is carried out in various roles. in maintaining world peace, the tni has become a permanent participant in un peacekeeping missions. in the asean region, the tni also plays an active role in establishing communication with the militaries of friendly countries through meeting forums such as the asean defense ministers' meeting which is a forum that aims to build a common perception with the armed forces of asean countries and their partners regarding regional security. , increasing mutual trust and identifying new areas for cooperation (sudarsono et al, 2018). the study by the ministry of foreign affairs of the republic of indonesia in collaboration with csis (centre for strategic and international studies) (2020) entitled maritime defense diplomacy: strategies, challenges and prospects, explains the development of a strategic environment in which various maritime security issues, both traditional and non-traditional threats, which is getting complicated. in that context, maintaining territorial integrity remains the main goal of indonesia's foreign and defense policies. although the security environment in southeast asia is expected to remain relatively stable, unresolved border issues continue to be the foremost concern of regional countries (ministry of foreign affairs, 2020). therefore, indonesia has also carried out various maritime defense diplomacy activities together with various partners, especially coordinated patrols and joint exercises. indonesia has also participated in many maritime defense diplomacy activities, most of which still revolve around various activities carried out under asean and asean strategic partner countries (ministry of foreign affairs, 2020). related to the various steps of defense diplomacy taken by indonesia, as well as the development of various issues affecting indonesia's security, indonesia is also carrying out defense diplomacy in response to geopolitical developments in the indo-pacific. the region has strategic value and influences various global interests. because of this, the geopolitical atmosphere in the indo-pacific is so thick and influences global security, especially in maritime security. indonesia, in 2021, through the aoip (asean outlook on indo-pacific) meeting of the asean ministers of defense agreed on the aoip discussion paper from a defense perspective (ministry of defense, 2021). as the initiator, indonesia carries out defense diplomacy in the indo-pacific region by using asean as well as the admm+ defense cooperation and interaction guidelines between asean and dialogue partners. indonesia encourages asean to take a strategic approach to the indo-pacific region considering that geopolitical developments in the region are very dynamic and affect regional security stability in southeast asia. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 265 therefore, this paper emphasizes the analysis of indonesia's defense diplomacy in the indo-pacific. in more detail, this paper emphasizes indonesia's defense diplomacy which is carried out through the asean outlook on indo-pacific (aoip) to accommodate various maritime defense and security cooperation in the indo-pacific region. method the research design used in this study is a qualitative research approach. it involved an in-depth analysis of the foreign policy and defense diplomacy of asean in maintaining stability and security in the indo-pacific region. qualitative research is suitable for this study because it aims to explore and understand the complex and dynamic nature of foreign policy and defense diplomacy in asean. the data collection for this study was carried out through semi-structured interviews and document analysis. the semi-structured interviews were conducted with policymakers, experts, and academics with extensive knowledge and experience in foreign policy and defense diplomacy in asean. the document analysis involved the examination of policy papers, official statements, and reports from asean member states and asean-related organizations such as the asean regional forum (arf) and the asean defense ministers' meeting (admm). the limitations of this study include the possibility of bias in the data collected due to the nature of the sampling strategy used. the study only focused on the perspectives of policymakers, experts, and academics and did not include the perspectives of the general public or other stakeholders. furthermore, the study was limited to the data available during the research, which may not reflect the current situation. result and discussion geopolitical conceptual structure, maritime security cooperation and defense diplomacy geopolitics conflicts over resources and the use of power and economic benefits explain interconnectivity which is the main factor in describing the development of conflict between actors. the struggle for resource supply emphasizes limited resources, increasing population and increasing community needs, as well as various risks if national needs are not met, then the risk of conflict becomes a big agenda in interactions between countries. thus, the existence of both managed and unmanaged resources tends to trigger conflict between the two neighboring countries. mutual claims are the most common thing. competitions for supplies and access also often occur between countries with global powers, and even tend to involve themselves in conflicts in other regions to increase the influence of forces and maintain security of access to strategic values (nashir, komeini, and abdurofiq, 2022). on the other hand, marine resources which include the high seas and the exclusive economic zone (eez) are also objects of conflict by prioritizing political and military steps and attitudes. some areas that also have strategic value, such as access to navigation or transportation for economic activities, are also areas of struggle for power and influence to publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 266 maintain the security of sea transportation which carries important materials for the needs of the country (klare, 2001). competition that leads to potential conflicts and conflict interactions that become geopolitical consequences. geopolitics itself can be understood as a combination of geology (natural resources) and human activities that change the functions and values of certain areas. in other words, geopolitics can be understood as a combination of geographical values, such as natural factors (land, sea, mountain ranges) and human capabilities in adapting to these factors, through production capabilities and communication technology, which determine the order or route trade/access and location of resources, as well as state boundary conditions. geopolitics emphasizes the distribution of new powers, changes in strategic areas, and changes in areas or zones that have the potential for conflict. in an international system, geopolitics is not a constant but a variable that explains changes in the distribution of geographical and economic routes, as well as natural resources (grygiel, 2006). as a variable, geopolitics influences and determines a country's geostrategy. geostrategy is the basis for state thinking for how a country seeks to project military power and direct its diplomatic activities. in other words, geostrategy is a country's interpretation and response to geopolitical conditions. defense diplomacy in defense diplomacy, military involvement in foreign policy is not only limited to peacetime, depending on the purpose of its involvement. defense diplomacy encompasses a wide range of activities that may, in the past, be described as military cooperation or military assistance (cottey and foster, 2004). accordingly, cottey and forster stated that the emergence of defense diplomacy has penetrated every aspect of military tasks, which previously were not traditional military tasks. this new role is the result of three important developments. the nature of security has evolved from traditional to non-traditional challenges, and the military's job is not only military-based anymore, but also dealing with areas of peace and promoting good governance, including collaboration with allies and potential adversaries (singh and tan, 2011). three broad ranges of activities in defense diplomacy: arms control, non-proliferation policies, and confidence-building and security measures; instruments designed to promote stability, through bilateral assistance and cooperation programmes; as well as other assistance programs aimed at relationships. in this broad field, education and training programs are considered essential, along with the use of ship and aircraft visits, short-term advisory teams, as well as visits and interactions between ministers, and military and civilian personnel at all levels (capie, 2013). increasing trust or mutual trust is a strategic reason in defense diplomacy considering that the objective of defense diplomacy lies in the agreement to produce cooperation so that the need for global security can be achieved. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 267 maritime security cooperation increasing maritime security requires cooperation between countries in the framework of security (bradford, 2005). the basic principle of cooperation is mutual trust and benefit. this cooperation can be in the form of security cooperation activities in the form of coordinated field patrols and periodic joint coordination meetings in dealing with various forms of maritime security issues (marlow, 2010). cooperation can also be done in the form of increasing information superiority. they include; exchange of information and build an integrated information system between countries, including the completeness of the supervision and monitoring system; conducting joint exercises, such as anti-sea robbery drills; to improve navigational aids; to assist the development of maritime security capabilities, in particular providing facilities for training (febrica 2017). as cooperation becomes stronger and more frequent, the trend of incidents decreases. because it most likely came from multiple naval presences when carrying out joint exercises or coordinated patrols. or it may also be from the broadcast that there will be a coordinated exercise or operation in the area (storey, 2009). through maritime security cooperation, various frictions between countries and threats from non-state actors can be overcome together through the implementation of cooperation in the field such as coordinating routine patrols and exchanging information so that maritime cooperation can produce solutions to various character threats that arise in the maritime area. indo-pacific strategic value in a geopolitical perspective the indo-pacific has emerged during its first few decades through its population, economics as well as military and geopolitical ambitions (nato, 2022). of all the regions of our world, the indo-pacific has the potential to become the most populous, richest and most developed region in the world in the next 20 years (nato, 2022). the indo-pacific – the vast region extending from the east coast of africa to the pacific island countries – is increasingly strategically significant for europe. the growing economic, demographic and political weight of the region makes it a key player in shaping the international order and in addressing global challenges (european commission, 2021). thus, increasing the strategic value of the indo-pacific is increasingly promising for global economic development in the future. what's more, this area does explain the geopolitical shift which is now more towards the maritime area. as the indo-pacific is becoming increasingly important strategically and economically, countries around the world are developing new policies to strengthen their reach in the region, while countries in the region are trying to manage this new interest (paskal, 2021). the “indo-pacific” or “indo-pacific region” has grown in popularity for more than ten years as a geographical and strategic construct in foreign and security policy discourse in japan, the united states, australia, india, france, and several southeast asian states. . many see the “indo-pacific” as a new geographic and strategic frame of reference that has at least partially replaced the previously dominant “asia-pacific” construct (heiduk and wacker, 2020). high conflict potential and tension is influenced by the various interests of the countries involved and strategic values that are owned or located in the indo-pacific, such as publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 268 access, marine resources, and international trade routes that support the economic activities of almost all countries in the world. figure 1. indo-pacific region sources: processed from mcdaniel, dan (2012) “india, china, and the united states in the indopacific region: coalition, co-existence or clash,” centre for defence and strategic studies, australian defence college the indian ocean has four of six major maritime chokepoints and serves as a maritime superhighway for the on-demand energy resources that power the world's largest economy. nearly 68 percent of india's oil, 80 percent of china's oil, and 25 percent of us oil is shipped from the indian ocean territory. although important in its own right, the eastern indian ocean's border with the pacific is increasingly irrelevant as shifts in global balances occur and the indo-pacific region grows in geo-strategic significance (mcdaniel, 2012). this intensifying american focus is partly due to the fact that the indo-pacific faces increasing challenges, especially from china. the country combines its economic, diplomatic, military and technological prowess as it pursues spheres of influence in the indo-pacific and seeks to become the most influential power in the world. chinese coercion and aggression span the globe, but are most acute in the indo-pacific. from australia's economic coercion to conflict along the line of actual control with india to increasing pressure on taiwan and intimidation of neighbors in the east and south china seas, our allies and partners in the region bear most of the cost of china's malicious behavior (the white house, 2022). with the large strategic potential and value followed by the strategic interests of each party, the large opportunity for cooperation is also followed by the magnitude of unilateral decisions or unilateral decisions for each actor if the development of the strategic environment in the future does not match the expectations of each country. in other words, economic value , strategic access for economic activities, and the struggle for influence is the political reason for each country even though, these interests can be accommodated through various resulting collaborations to maintain regional stability and create mutual trust so that conflicts can be avoided. indonesian defense diplomacy through aoip and maritime security cooperation: aoip in the indo-pacific indonesia has important interests to strive for in the indo-pacific, from navigating big power politics, and securing its maritime domains and resources, to maintaining asean publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 269 centrality. indonesia's foreign policy establishment has focused its diplomatic resources on implementing the asean outlook in the indo-pacific. jakarta's strategic resources and political leadership are heavily directed inward, leaving little bandwidth for investing in nonasean options to address indo-pacific strategic challenges. indonesia needs to overhaul its strategic policy-making and work with regional partners through asean (laksmana, 2021). indonesia has always tried to create situations of cooperation to reduce the various potential conflicts that exist. that way, strategic advantages and global interests can work well. therefore, indonesia's defense diplomacy steps were taken to encourage the birth of a defense and security agreement. so far, indonesia's preferred approach to facing strategic challenges in the indo-pacific is based on asean-led institutions through the asean outlook on the indo-pacific (aoip) (laksmana, 2021). indonesia is also actively promoting support for aoip at the asean regional forum (arf) and with asean dialogue partners. speaking at the 2020 asean-us summit, foreign minister retno marsudi said: "indonesia will always expect the us to become an important and strategic partner in the indo-pacific region, including in implementing the asean outlook on the indo-pacific" (hoang thi ha, 2021). through aoip, indonesia's defense diplomacy is directed at the involvement of asean and countries outside asean but have influence and interests, thereby encouraging various strategic partners in creating security stability in the indo-pacific. through aoip, asean will make the indo-pacific a peaceful and prosperous region. asean will also bridge and unite interests between regions, not only in the southeast asia region, but also in the south pacific region and also in areas bordering the indian ocean. aoip ultimately becomes a commitment to carry out inclusive cooperation in the indo-pacific region which consists of (1) maritime cooperation; (2) connectivity; (3) un sdgs 2030; and (4) cooperation in the economic sector and potential for cooperation in other related fields (prakoso, 2021). aoip which prioritizes dialogue and cooperation, not competition, and emphasizes maritime cooperation is very relevant to defense development policies (wibisono, 2020). the direction of indonesia's defense diplomacy which encourages the involvement of arf and admm and admm plus explains the importance of securing the maritime area in the indo-pacific. this will have an impact on the birth of various defense cooperation agreements so that it will create maritime security for all parties. maritime cooperation developed under the umbrella of the declaration on the conduct of parties in the south china sea (doc) between asean and china also provides opportunities for capacity building of the participating countries such as the workshop on safety of navigation and communication at sea held in manado in december 2018 as the realization of the action plan set by the asean-china joint working group on doc (wibisono, 2020). the core mechanism that will facilitate various collaborations in aoip will be the east asia summit (eas) where more strategic discussions and more practical cooperation can use the asean plus one mechanism, the asean regional forum (arf), and the asean defense ministers' meeting. (admm) plus (wibisono, 2020: 58). in more detail, cooperation puts forward various defense cooperation issues that are packaged in defense diplomacy, such as strategic discussions on this matter and practical cooperative activities can be pursued at publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 270 asean-led mechanisms including, among others, the eas, the asean plus one mechanisms, arf , and admm-plus (asean.org, 2020). however, in the area of maritime cooperation — a key area of the aoip — the document did little to pave the way for further maritime cooperation (eastasiaforum.org, 2022). the indo-pacific maritime domain has since become more contested and crowded with increasing risks of conflict over critical hotspots such as the taiwan strait, south china sea (scs), and east china sea. geopolitical tensions and trade and territorial disputes between china and members of the quad have escalated sharply and have been exacerbated by the covid-19 pandemic. driven by their growing strategic concern for a strong and assertive china, quad nations have pushed forward their indo-pacific strategy and enhanced the quad from both an institutional and operational standpoint in the past two years. of note, despite recent leadership changes in the us and japan, both the biden and suga administrations have made it clear through policy announcements and actions that the indo-pacific is here to stay (hoang thi ha, 2021: 3). this sharpening is getting sharper with the agreement on aukus trilateral cooperation which is considered to endanger peace in the region (marsetio, 2021). based on the asean outlook on indo-pacific document, it is explained that existing and emerging geopolitical challenges faced by countries in the region also revolve around maritime issues such as unresolved maritime disputes that have the potential for open conflict. in addition, unsustainable exploitation of marine resources and marine pollution are also increasingly becoming major problems. there is a need to prevent, manage and ultimately resolve this problem in a more focused, peaceful and comprehensive manner (asean.org, 2020). the field of maritime cooperation includes disputes, security, transnational crime, economic promotion, welfare, connectivity and other maritime issues. in the future, it is hoped that various forms of cooperation, agreements and agreements related to various military cooperation will soon be needed to bind and give birth to various cooperation produced through defense diplomacy that has been initiated by indonesia. various military cooperation using forums, such as arf admm and admm plis, as well as other forums, need to be realized immediately such as joint patrols, cooperation programs, and exchange of information to reinforce various types of cooperation within the framework of defense and security diplomacy. this is necessary as an effort to create security stability and create a higher sense of trust or cbm (confidence building measure) to narrow the space for conflict between countries fighting for influence, power, and interests to dominate the indo-pacific region. with the stipulation of the aoip document as a guideline for cooperation, it is hoped that in the coming years, various maritime issues, such as disputes, non-traditional threats, such as piracy, maritime resources, and other maritime issues can be immediately addressed by establishing cooperative activities maritime security, such as coordinated patrols, regular joint coordinating meetings, and enhancing information, so that a maritime security regime is formed under the aoip framework. conclusion the magnitude of the potential for conflict, as well as threats to political, economic and security instability in the indo-pacific, has encouraged indonesia to carry out defense publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 271 diplomacy through the aoip construction as a mechanism to build cooperation and create mutual trust or cbm (confidence building measure) to enhance defense cooperation through various agreements and coordination such as arf (asean regional forum), and the involvement of admm and admm plus (asean defense ministers' meeting) by involving external countries outside the region to reach the expansion of cooperation in the indo-pacific region. even though the implementation of the agreement has not touched on the process of realizing cooperation in creating military or defense cooperation, as a result of the complexity of issues and interests, by involving arf and admm and admm plus, the opportunities for indonesia's defense diplomacy are still wide open considering that aoip has been agreed and interests many countries towards the development of regional stability and the need for mutual trust, in line with indonesia's defense diplomacy agenda through aoip. references adikara, a. p. b., & munandar, a. i. (2021). tantangan kebijakan diplomasi pertahanan maritim indonesia dalam penyelesaian konflik laut natuna utara. jurnal studi diplomasi dan keamanan, 13(1). bradford, l. j. f. (2005). the growing prospects for maritime security cooperation in southeast asia. naval war college review, 58(3), 63-86. capie, d. (2013). structures, shocks and norm change: explaining the late rise of asia's defence diplomacy. contemporary southeast asia: a journal of international and strategic affairs, 35(1), 1-26. cottey, a. (2013). reshaping defence diplomacy: new roles for military cooperation and assistance. routledge. eastasiaforum.org (2022) improving the asean outlook on indo-pacific,” retrieved from https://www.eastasiaforum.org/2022/07/28/improving-the-asean-outlook-on-the-indopacific/ accessed on 2 january 2023. european commissin. (2021).joint communication to the european parliament and the council. high representative of the union for foreign affairs and security policy, brussel. febrica, s. (2017). maritime security and indonesia: cooperation, interests and strategies. new york: taylor & francis. ferisetiadi, p., bainus, a., & herdiansyah, a. g. (2022). penguatan diplomasi pertahanan indonesia melalui latihan bersama tni angkatan udara. aliansi: jurnal politik, keamanan dan hubungan internasional, 1(1), 81-89. ha, h. t. (2021). asean navigates between indo-pacific polemics and potentials. iseas perspective, 49. heiduk, f., & wacker, g. (2020). from asia-pacific to indo-pacific. significance, implementation and challenges. swp research paper, 9. kementerian pertahanan republik indonesia. (2021). wamenhan: aoip menjembatani kepentingan indo-pasifik. retrieved from https://www.eastasiaforum.org/2022/07/28/improving-the-asean-outlook-on-the-indo-pacific/ https://www.eastasiaforum.org/2022/07/28/improving-the-asean-outlook-on-the-indo-pacific/ publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 263-272 p-issn 2085-6555 e-issn 2715-9256 ================================================================================= abdullah zulkifli, makarim wibisono, anak agung banyu perwita, jonni mahroza foreign policy and defense diplomacy in asean to maintain stability and security in the indopacific region 272 https://www.kemhan.go.id/2021/08/23/wamenhan-aoip-menjembatani-kepentinganindo-pasifik.html accessed on 2 january 2023 klare, m. t. (2001). resource wars: the new landscape of global conflict. new york: henry holt–metropolitan books. laksmana, e. a. (2021). stuck in second gear: indonesia’s strategic dilemma in the indopacific. iseas-yusof ishak institute. limaye, s. (2022). the biden administration’s indo-pacific strategy: continuities, adjustments and domestic dimensions. east asian policy, 14(01), 5-19. marlow, p. b. (2010). maritime security: an update of key issues. maritime policy & management, 37(7), 667-676. marsetio. (2021). aukus and the potential for an indo-pacific cold war. retrieved from https://www.thejakartapost.com/academia/2021/09/22/aukus-and-the-potential-for-anindo-pacific-cold-war.html. retrieved 2 january 2023 mcdaniel, d., & army, a. (2012). india, china and the united states in the indo-pacific region: coalition, co-existence or clash. canberra: australian defence college, 1-54. nashir, a. k., komeini, y., & abdurofiq, a. (2022). the indo-pacific: a new geography of conflict. kne social sciences, 84-89. nato. (2022). regional perspektives report on the indo-pacific. strategic foresight analysis.https://www.geostrategy.org.uk/britains-world/how-will-aukus-deter-threatsin-the-indo-pacific/ paskal, c. (2021). indo-pacific strategies, perceptions and partnerships. chatham house, 23. prakoso, l. y. (2021) indonesia poros maritim dunia: mengembangkan keamanan nasional melalui perspektif kerja sama pertahanan di kawasan. jurnal strategi perang semesta, 7(1). singh, b., & tsjeng, h. z. (2020). asean outlook on indo-pacific: seizing the narrative?. s. rajaratnam school of international studies, rsis commentary, january, 23. storey, i. (2009). maritime security in southeast asia: two cheers for regional cooperation. southeast asian affairs, 36-58. sudarsono, b. p., mahroza, j., & surryanto, d. w. (2018). diplomasi pertahanan indonesia dalam mencapai kepentingan nasional. jurnal pertahanan & bela negara, 8(3), 83102. umam, k., aeni, r. q., & astuti, f. (2022). counter narrative policy to handling radicalism in indonesia. khazanah sosial, 4(4), 601-615. yanuarti, i., wibisono, m., & midhio, i. w. (2020). strategi kerja sama indo-pasifik untuk mendukung pertahanan negara: perspektif indonesia. strategi perang semesta, 6(1). https://www.kemhan.go.id/2021/08/23/wamenhan-aoip-menjembatani-kepentingan-indo-pasifik.html https://www.kemhan.go.id/2021/08/23/wamenhan-aoip-menjembatani-kepentingan-indo-pasifik.html https://www.thejakartapost.com/academia/2021/09/22/aukus-and-the-potential-for-an-indo-pacific-cold-war.html https://www.thejakartapost.com/academia/2021/09/22/aukus-and-the-potential-for-an-indo-pacific-cold-war.html microsoft word manuskrip 7.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 361 compensation management in pekanbaru city government environment in 2021 study on giving additional employee income 1 raja malinda jeliantika, hasim as’ari, dadang mashur 1 program pascasarjana magister administrasi publik universitas riau, pekanbaru, indonesia; raja.malinda6817@grad.unri.ac.id received: january 24, 2023; in revised: may 20, 2023; accepted: july 18, 2023 abstract this research is motivated by the problems that occur within the pekanbaru city government in providing additional employee income (tpp). the problem that occurs is there is a cut in the provision of tpp in 2021 to employees. in this case, the provision of tpp goes through a long process and it is not given how much each employee will receive but through several processes first. there are several aspects that will be used as an assessment in determining the amount of tpp. the purpose of this study is to determine the compensation management system, especially in providing additional employee income (tpp) in the pekanbaru city government environment and the authors want to analyze the constraints that exist in compensation management in providing additional employee income (tpp). this study uses the theory of dessler (2014) which describes five stages in providing compensation, namely surveys, job evaluation, classifying work, giving prices for each level and improving payment levels. this study uses qualitative research with interview and documentation techniques. the results of the study show that compensation management, especially in the provision of additional employee income (tpp), is still not running smoothly. the reason for the cut in the provision of tpp to employees is budget constraints and in 2021, existing funds are diverted to health, because in 2021 there will be an increase in cases of covid-19. in carrying out compensation management, of course there are inhibiting factors such as the lack of employee participation in carrying out the compensation management process and budget constraints. keywords: local government; compensation management, additional employee income introduction compensation management is the process of developing and implementing compensation strategies, policies and systems that help an organization achieve its goals by getting and retaining the people it needs by increasing their motivation and commitment. in the current reality, the compensation received to employees tends to determine the standard of living and social standing in society. the importance of compensation for employees greatly influences their behavior and performance. based on this view, the issue of compensation is seen as one of the challenges that must be faced by management. compensation is no longer seen solely as satisfying material needs but related to human dignity. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 362 compensation management in the compensation determination procedure proposed by dessler (2014) explains the parts of compensation. first, survey in which at this stage, the agency will conduct a survey in several ways, namely the organization can price its work as a benchmark and collect data on additional employee income (tpp), with the aim of knowing the appropriate amount to give to employees. second, job evaluation which looks at a systematic comparison by carrying out job classifications for factor comparisons by comparing relative values by measuring tasks, responsibilities, skills and other requirements regarding each job. third, grouping jobs for which after assessing the work done, then look at the level of difficulty of a job and can be seen from the educational background in grouping jobs. jobs that have the same value will be grouped into one category or one level. each of these categories or levels is then given a name and a corresponding job description. fourth, price each pay tier where in each level and determine the standardization of the compensation carried out. instances will determine the level of wages or salaries that will be given to employees in each category or level of work that has been determined. fifth, fixed payment rates that aim to improve the level of payment in terms of years of service which can later become a benchmark for compensation earned. in general, the purpose of compensation management is to help organizations or companies to achieve what has been set by the organization and ensure the creation of fairness both internally and externally. for internal justice, it can be obtained by evaluating positions, while for external justice, by conducting salary surveys outside the company by comparing it with other similar jobs outside the organization. compensation is the result of employee performance towards the organization. in other words, the employee has given all his abilities to work in the organization, so it is natural for the organization to give or appreciate the hard work of employees by providing rewards or compensation to hr. compensation is given with the intention of being repaid for the sacrifice of time, effort and thought that has been given to the organization. the relationship between the organization and employees is a mutually beneficial relationship. where, the organization as a party that offers work and job seekers as a party that offers their services to the organization. hariandja (2002) explains "compensation payments are directly related to performance such as salaries, wages, bonuses and commissions so that they are often referred to as direct compensation and some are not directly linked to performance as an effort to increase employee peace and job satisfaction. as we know, compensation management within the pekanbaru city government, especially in additional employee income includes various policies and practices related to payroll and benefits for civil servants within the pekanbaru city government. some of the policies and practices that are usually regulated in compensation management within the pekanbaru city government. first, salary and benefit arrangements. the pekanbaru city government sets salary standards and benefits for civil servants based on their position structure and educational qualifications. this policy aims to ensure that the salaries and benefits provided are in accordance with the positions and responsibilities carried out by civil servants, as well as to encourage qualification and performance improvements. second, performance evaluation and rewards. pekanbaru city government conducts periodic performance evaluations to evaluate the performance and contribution of civil servants, and provides awards and incentives in the form of bonuses or special allowances to civil servants who are considered successful in achieving targets or good performance. third, career development. the pekanbaru city government provides career development programs for civil servants who wish to improve their qualifications and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 363 competencies, such as training, courses or further education. this policy aims to help civil servants improve their performance and competence, as well as open up better career opportunities. fourth, employee welfare. the pekanbaru city government provides welfare programs for civil servants, such as health insurance, pension or employee credit programs. this policy aims to ensure the welfare and health of civil servants, as well as provide protection for them and their families. in addition to the policies and practices described above, compensation management within the pekanbaru city government must also pay attention to other aspects, such as transparency, fairness, and efficiency in managing human resources and the budget. this is important to ensure that compensation management can support the goals and vision of the pekanbaru city government, as well as provide maximum benefits for civil servants and the community. the provision of performance allowances is closely related to the implementation of bureaucratic reforms. presidential regulation no. 81 of 2010 states that bureaucratic reform aims to create a professional government bureaucracy with integrated, high-performance, adaptive, clean and kkn-free characteristics that are able to serve the public in a neutral, dedicated, prosperous manner and uphold firm values and a code of ethics for the state apparatus by providing performance allowances as a function of the successful implementation of bureaucratic reforms. additional employee income is a form of compensation for employees within the pekanbaru city government. additional employee income is not included in the monthly salary, but is temporary or not fixed, and the amount may vary from time to time. the amount of additional employee income is usually determined based on objective and measurable criteria in accordance with the pekanbaru mayor's regulation number 55 of 2021 regarding additional employee income. the regulation describes several procedures for providing additional employee income and how to calculate it. tpp can be a motivation for employees to improve their performance and contribute more to the company. however, keep in mind that tpp is not a right or guarantee for employees, but is a form of appreciation given by the company for their extraordinary contribution. methods this study uses a qualitative research method with an explanatory approach. this qualitative research helps researchers in depth regarding the research subject studied regarding insurance management. meanwhile, the nature of explanatory research is to look for causes and reasons as well as evidence to support or refute explanations or predictions. the selection of informants used the snowball technique by using 'key informants' as key informants to get further informants who knew about the researcher's research. this study used miles & huberman's data analysis techniques, namely data collection, data reduction, data presentation and conclusions. the reason the researchers chose qualitative research was because they wanted to analyze and find out more about management in providing additional employee income (tpp) in the pekanbaru city government environment by using data collection techniques by interview, observation and documentation. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 364 results and discussion as we know, the employer management system in the pekanbaru city government environment by providing additional employee income (tpp), follows policies and practices related to payroll and benefits for civil servants (pns). safeguard management itself is a process of developing and implementing safeguard management strategies and systems that will help an organization achieve its goals. with the provision of compensation in the form of tpp, it is hoped that it will be appropriate and fair to all employees within the government of pekanbaru city. in this case, to offer tpp in pekanbaru city is in fact not required to be filled in and employees cannot protest if it is not disbursed and that is clearly in the perwako city of pekanbaru. this can have an impact on employee monthly income which of course will be much reduced. the problem that occurs in 2021 is that there is a 50% cut in the tpp offer, which is not a large enough amount to make a cut to tpp employees. from the existing changes, the perwako has also changed twice, because the original plan was not to cut it. compensation management within the government of pekanbaru city in 2021 this study wants to analyze compensation management within the government of pekanbaru city, according to the objectives of this study. to find out compensation management, researchers conducted in-depth interviews with informants using five indicators according to dessler (2014), namely from the initial sequence in compensation management there are surveys, job evaluations, classifying jobs, pricing each level and improving payment stages. the following is an explanation of these indicators. survey a survey is an activity of researching, checking, observing events or investigations in accordance with the data received in this case by the agency in providing tpp to employees. at this stage of the survey, the survey is used to determine the amount of tpp that employees will receive as a measure of the value base. for this first stage, a survey is needed in compensation management and is an early stage that must be considered. the survey on the tpp will be seen from workload, working conditions, scarcity of professions and other objects. to facilitate tpp calculations, government agencies have created a feature in the simpeg application called sinergi, namely an employee performance information system. this synergy feature is a place for employees to make daily and monthly performance reports. the survey is basically intended to determine the price of each employee as a benchmark and collect data on the offerings of tpp employees which can be done in several ways, namely the organization can price their work as a benchmark and collect data on benefits. by checking, reviewing or reviewing an incident or investigating according to the data received. supervision can help the team or management pay fees by setting limits on how much assessment each employee gets. in accordance with the pekanbaru mayor's regulation no 55 of 2021 additional income for state civil apparatus employees in the pekanbaru city government, in chapter 2 article 2, it is stated that: tpp asn is given in accordance with regional financial capabilities, tpp asn is based on workload, working conditions, scarcity of profession and consideration of other purposes. the survey here will examine, examine or review an incident or investigation from existing data. in this case, the provision of additional employee income (tpp) conducts a survey assisted by the sinergi application feature, namely an employee performance information system, in which this system will help facilitate bkpsdm performance in recapitulating the monthly publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 365 performance of employees in the pekanbaru city government environment. this synergy feature will become a forum for employee daily and monthly reports to fill in the performance that has been carried out. job evaluation job evaluation is the second stage of compensation management. this evaluation is carried out to carry out job qualifications by comparing several factors by looking at the job qualifications according to the position. from the evaluation of the provision of tpp, it will be seen the comparisons and differences that will be received by each employee. this number will appear in the sinergi feature which automatically calculates each employee's work report and shows the percentage of aspects that will be assessed. in this evaluation, it can help the bkpsdm agency in determining a fair value or amount of tpp. evaluating work in providing additional employee income or tpp, giving tpp whether the amount is large or small depends on each of these employees. therefore, an application called sinergi was created which is used by every government employee to fill in any daily activities in the application. from this application, the system has automatically calculated all activities that have been carried out, both absenteeism and performance. job evaluation is the second step in compensation management, where the evaluation will determine the relative value obtained from the job or position and a comparison is made according to the position of each employee. from this evaluation it will be seen the comparison or difference that will be received by each employee. this number will appear in the employee performance information system (synergi) application feature which will automatically calculate from the work reports that each employee makes and it will be seen what percentage the employee gets each month. in this job evaluation, it can help agencies determine the amount of additional employee income (tpp) that is fair and balanced. grouping jobs grouping work according to level is in accordance with the main task given, so, this grouping becomes efficiency by carrying out the functions and duties of each seen from the level of difficulty of the work. in giving tpp, do not arbitrarily determine the total number of tpp for each employee, if you meet the requirements, you will get the full tpp every month. grouping jobs creates job classes. determination of job classes is determined by the local government by forming a team of analysis and evaluation of positions by looking at, assessing positions systematically using several criteria as job factors. the result of the evaluation is the position weight which consists of the position value and the position class. grouping a job is very necessary in determining the tpp, so that the tpp given is not arbitrary to employees and is in accordance with existing sops by going through several existing processes. grouping these jobs makes it easy to provide classes for each position in the pekanbaru city government. the following is an interview regarding job groupings. at this stage is the stage of grouping work which is assisted and facilitated by using an application made by bkpsdm, namely the sinergi application. the function of this grouping is the difference that will be received by each employee, of course, what each employee will receive is different. in this case, employees also hope to get a decent and fair tpp in accordance with what has been done and the conditions. bpkad explained that the grouping of employees is necessary in terms of reimbursement costs or tpp. the amount received depends on the position, workload, attendance and achievements obtained and will be calculated according to existing procedures. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 366 with grouping, it can help facilitate the provision of tpp in the pekanbaru city government environment. this grouping cannot be separated from the process of providing compensation or tpp, where in this grouping there are of course classes in it that will differentiate each employee to get tpp every month. for pekanbaru city there are 12 job classes, of course this will affect the amount of tpp each employee will get. the determination of the job class is determined by the respective regional governments by forming a job analysis and evaluation team by looking at several factors that will determine the job class of each employee. each class will have a value limit that is used as a reference for determining class positions. the highest number of tpp is in grade 15. this process is used to systematically view and assess a position using criteria known as job factors. the result of this evaluation is the weight of the position which consists of the value of the position and the class of the position. the provisions in this stipulation are intended as a reference for each regional agency in determining the class of office. grouping jobs is one of the important things in determining the amount of additional employee income (tpp). in this grouping, employees will carry out work according to their respective duties and functions. this grouping of work will make it easier to provide job classes within the government of pekanbaru city. this grouping will also be made easier by the sinergi application feature made by bkpsdm. in this feature, each position class has a value limit that has been determined by the pekanbaru city government to determine the basic calculation that will be accepted. pricing each tier at this stage, giving prices for each level is a support for all transaction activities for providing additional employee income (tpp), while still paying attention to the standard of ability that employees have carried out. in this case, the existence of standardization in the provision of tpp follows the calculation of the basic tpp basic index which has been determined by the ministry of home affairs for the city of pekanbaru. for calculations and measurements, everything is contained in the mayor of pekanbaru city, with a performance productivity of 70% and 30% work discipline. from this calculation, it will produce the amount of tpp received by employees. giving a price for each level is to support all tpp granting transaction activities while still paying attention to the standard of ability that employees have carried out. standardization in the provision of tpp is necessary so that the provision of tpp is given fairly to each employee. standards in calculating tpp have also been determined for each respective region. for the calculation of tpp asn city of pekanbaru using the following formula: basic tpp asn = amount of bpk performance allowance per position class x regional fiscal capacity index x construction cost index x local government administration index. for the fiscal capacity of pekanbaru city has a weight = 1 construction cost index with weight = 0.8638 local government administration index with weight = 1 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 367 regarding pricing at each level in the tpp awarding process, of course there are standardization provisions that have been set in the perwako in calculating the tpp award. this calculation is also in accordance with the economic condition of pekanbaru city by looking at the fiscal capacity index, the construction cost index and the government administration index. pricing at each level in the tpp granting process, the bpkad part in this case is determining how much the annual budget is for tpp. from this budget, it becomes a reference for the ability of the pekanbaru city government to provide tpp to employees. after the budget is determined, each opd will submit a staffing report to bkpsdm. fixed payment rates improving pay levels is the final stage of management pay, in which a pay grade consists of several jobs of equal difficulty or importance as indicated by the job evaluation by defining and developing a pay range based on years of service to calculate the starting salary of the basic employee. of course, the level or class of each employee is different. for this reason, the tpp given is expected to be fair and precise in its distribution and in accordance with the existing mechanism. improving the level of payment in compensation management is a job evaluation activity, of course each employee will receive a different amount. improving payment rates is done in compiling payment rates for each job. a pay grade, consisting of several jobs and job evaluation by describing and developing a pay range based on years of service to calculate the amount of tpp to be awarded. improve the level of payment, it must be a consideration. the tpp given must be in accordance with the level or class of each. in the employee environment, it is commonly referred to as the position class and the class of each employee, which is definitely different. from here you can give the difference from the amount of tpp given. the existing tpp is expected to be fair and proper for every employee. obstacles faced in compensation management in the provision of tpp within the pekanbaru city government in the implementation of the provision of tpp within the government of pekanbaru city, of course there are obstacles in the provision. these constraints can be an obstacle to the provision of tpp. based on the results of research conducted by the author, several obstacles were found in implementing compensation management, as follows. : budget limitations regional autonomy is a regional right, authority and obligation to regulate and manage its own government affairs and the interests of the community in accordance with statutory regulations. the broad autonomy authority obliges local governments to improve services and community welfare. with the enactment of regional autonomy authority, it is hoped that every region in indonesia can and is able to carry out all government and development affairs by relying on local revenue (pad). one of the main characteristics of a region capable of implementing regional autonomy lies in the financial capacity of the region. sources of finance will depend on a policy that will be taken by the regional government itself. on the other hand, financial resources to finance various regional activities and improve the work of local governments. in this case, the provision of tpp to employees is a big problem, because in perwako it is explained that tpp is given according to the ability of the region, meaning that if regional finances are inadequate, tpp is not actually required to be given to employees. regarding this matter, it is publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 368 very unfortunate, because if there is no tpp, then what employees will receive is only their basic salary. this budget limitation makes the region unable to pay tpp for employees within the pekanbaru city government. pekanbaru city budget limitations can be an obstacle in providing compensation, especially for tpp. with this limitation, tpp may not be given to employees and will only receive a salary every month. in the process, tpp should be able to be given and the parties concerned manage compensation management so that the calculation can be even more specific, because this tpp can also support the performance of its employees. lack of employee participation in granting tpp, there may be problems if one of the employees does not support the policies and programs that have been determined. such as doing a report at the end of each month in determining the number of tpp and reporting the data to bkpsdm to check the next data. in this case, if employees cannot work together to carry out the report, then the data checking process will be hampered and result in the length of time the tpp is granted. therefore, participation is needed in the process of granting tpp. in its management, the measurement of tpp refers to the achievement of sinergi activities and the measurement of work discipline refers to the recapitulation of employee attendance. each employee is required to fill in daily activities independently into the sinergi application no later than seven days after the activity is carried out. in terms of realization, activities are carried out at the end of the current month, then the filling does not exceed the end of the month concerned. if an old employee fills in daily activities in the sinergi application, this will become an obstacle in disbursing tpp and will result in delays in searching for the following month. in this case, no sanctions were given for delays in the management process carried out by employees, only delays in the disbursement of tpp were received. one of the obstacles to disbursement can also be from the awareness of employees in activating the sinergi application activities. this can be a big obstacle because it takes a long time to report to bkpsdm. survey in giving tpp in conducting a survey on the compensation management process through the sinergi feature, of course, there are drawbacks. although it can facilitate the work of bkpsdm, there is no guarantee whether the employee actually does his job or not. it is possible for employees not to do the work but still make work reports so that the tpp is not deducted and this can be a serious obstacle because it will create injustice to employees who do the work. accepted. here it is possible for employees not to do work but fill out daily work reports so that their performance is not cut, because the site has automatic calculations in paying the amount that will be given to employees every month. in this case, it can be an obstacle in giving tpp to employees with an unfair amount for each employee. employees will feel unfairness if they do their job seriously and honestly fill out the daily report. the survey is the first step in determining the tpp, if at the beginning you don't fill out the application correctly, which becomes the survey stage to increase the amount for bkpsdm, then the next process will also follow. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 361-370 e-issn 2715-9256 =========================================================================== raja malinda jeliantika, hasim as’ari, dadang mashur compensation management in pekanbaru city government environment in 2021 (study on giving additional employee income) 369 conclusion based on the results of research conducted by researchers regarding compensation management in the pekanbaru city government environment in the provision of tpp, the authors will provide the following conclusions. there are five steps in the assessment management system within the government of pekanbaru city, namely: a survey based on workload, working conditions, scarcity of professions and other objects using the sinergi application feature. furthermore, there is an evaluation that will determine the position of the classes by grouping jobs according to the main tasks of each job. to price according to the level will follow the standardization of what has been determined with the last fixing the level of payment as a job evaluation and developing a price range. the five compensation management processes will result in a fixed amount of tpp spending given to employees. in this case, management errors have not been optimal in their implementation. there needs to be a deeper discussion regarding the management compensation process to further optimize financial resources in the pekanbaru city area, as well as make appropriate and effective allocations. collaboration between employees is needed in the compensation management process in order to achieve a fair distribution of tpp within the pekanbaru city government, as well as to oversee the course of the process. references aksara. robbins, s., & coulter, m. (2002). manajemen. jakarta: gramedia. aziz, a. (2019). manajemen kompensasi guru anak usia dini dalam perspektif islam. al athfal: jurnal kajian perkembangan anak dan …, 2(2), 1–19. https://www.ejournal.stainupwr.ac.id/index.php/al_athfal/article/view/136 claudia j.y. prang. (2019). pengaruh pemberian kompensasi terhadapkinerja karyawan pada pt. air manado. 3(2), 2–5. gunawan, i. (2017). metode penelitian kualitatif: teor dan praktik. jakarta: bumi aksara hariandja, m. t. e. 2007. manajemen sumber daya manusia. jakarta: grasindo. kadarisman, m. (2016). manajemen kompensasi. jakarta: pt raja grafindo persada rivai, v. (2005). manajemen sumber daya manusia. yokgyakarta: gadjah mada university press. cetakan ke-2 simamora. h. (1997). manajemen sumber daya manusia. yogyakarta: sekolah tinggi ilmu ekonomi ykpn thoha, m. (2005). manajemen kepegawaian sipil di indonesia. jakarta: prenada media. cetakan ke-1jurnal claudia j.y. prang. 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(2016). data kualitatif. journal of chemical information and modeling, 53(9), 1689–1699. tangkere, e. g., pertanian, d., & minahasa, k. (2018). pengaruh tunjangan kinerja terhadap kinerja pegawai pada dinas pertanian kabupaten minahasa jecqueline fritzie najoan: 14, 11–24. yuliandari, n. k., bagia, i. w., & suwendra, i. w. (2018). pengaruh kompensasi dan lingkungan kerja terhadap produktivitas kerja karyawan bagian loster pada ud yuri desa pangkung buluh kecamatan melaya kabupaten jembrana. e-journal bisma, 2(3), 114–120 microsoft word 7638-20463-1-ce.docx publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 79 dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 1 hadi nuramin, 2yendri iqbal fadilla 1sosiologi fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; hadi_na@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; yendriiqbalfadilla@gmail.com abstract the target for public service levies is high every year but revenue realization is still far from the target. this shows the existence of fluctuations in revenue from general service levies on kuningan's own-source revenue (pad). this study aims to analyze the effect of public service levies on the original income of kuningan regency. the research approach used in this study is quantitative with an associative type of research. this research employed saturated sampling types. techniques from data collection efforts were obtained through field research and library research. based on the results of the hypothesis test, it appears that public service fees have a positive effect, amounting to 0.514 for an increase in local own-source revenue and in the quite high category. this means that between public service levies and local own-source revenue (pad) have a fairly high (positive) relationship. if public service levies are higher, it will be followed by higher local own-source revenues. keywords: local government, public service levies, the region own-source revenue pendahuluan otonomi daerah yang diterapkan pada tahun 2001 telah menjadi paradigma dalam penyelenggaraan dan penataan keuangan daerah dengan sangat mendasar. prinsip utama pelaksanaan otonomi daerah untuk menjadi jalan yang lebih besar demi memaksimalkan potensi atau kemampuan daerah tersebut, berupa dana, sumber daya manusia, serta sumber daya lain berupa kekayaan daerah sebagaimana tercantum dalam uu no. 9 tahun 2015 tentang pemerintahan daerah (pemda) dan uu no. 33 tahun 2004 tentang perimbangan keuangan pemerintahan pusat dengan pemerintahan daerah. daerah dituntut untuk dapat melaksanakan kewenangan atau hak yang dimiliki karena sumber keuangan pemerintah pusat selalu dikaitkan dengan sumber keuangan daerah. disinilah diperlukan adanya perbandingan yang transparan serta adil antara daerah dan pusat. keuangan daerah menurut widjaja (2002:147) ialah segala kewajiban serta hak suatu daerah dalam upaya pelaksanaan pemerintahan daerah dalam bentuk potensi atau kekayaan lain berkaitan dengan kewajiban serta hak daerah tersebut dalam apbd yang bisa dinilai dengan uang. sedangkan (siregar, 2015:12) mengemukakan bahwai keuangan daerah ialah hak serta kewajiban. segala bentuk berwujud uang ataupun barang yang dapat dipergunakan sebagai bentuk dari kekayaan suatu daerah selama belum dikuasai atau dimiliki oleh suatu daerah maupun negara yang memiliki kekuasaan yang lebih tinggi serta pihak lainnya sesuai peraturan perundangan atau ketentuan yang berlaku. jadi keuangan daerah merupakan hak serta kewajiban suatu daerah dalam upaya pelaksanaan pemerintahan dimana bentuknya dapat dinilai maupun ternilai dengan uang yang bentuknya dapat berupa kekayaan daerah yang relevan dengan hak serta kewajiban yang tercantum di dalam apbd. keuangan daerah publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 80 menjadi tolak ukur bagi pemerintahan daerah dalam mengelola kekayaan daerah guna melangsungkan otonomi yang nyata, luas, dan bertanggung jawab pendapatan asli daerah (pad) berdasarkan atas uu no. 33 tahun 2004 tercantum bahwa perolehan penggunaan kekayaan daerah diperoleh dari retribusi daerah, pajak daerah, serta pad lainnya yang dianggap sah berdasarkan aturan hukum yang berlaku. dari ketiga sumber pendapatan tersebut, retribusi menjadi salah satu sumber yang dibahas dalam penelian ini. adapun yang dimaksud dengan retribusi menurut pp no. 66 tahun 2001 tentang retribusi daerah yaitu diartikan sebagai suatu kewajiban atau beban yang secara langsung dibayar serta diberlakukan bagi pihak yang menggunakan segi pelayanan tertentu dari pemerintah daerah (pemda) yang tujuannya untuk menutup sebagian maupun keseluruhan biaya pelayanan tersebut. menurut mardiasmo (2013:12), retribusi daerah didefinisikan sebagai suatu pungutan yang ditarik dari daerah guna pembayaran atas suatu jasa tertentu atau atas perizinan terentu. jadi, retribusi daerah merupakan pungutan oleh pemerintah daerah atas diberikannya jasa, atau izin tertentu kepada suatu badan maupun pribadi yang diperoleh dari pihak yang menggunakan pelayanan tersebut guna menutupi biaya-biaya yang dikeluarkan dalam memberikan pelayanan. jenis retribusi daerah menurut uu no. 28 (2009) mengenai pajak serta retribusi daerah yakni: retribusi jasa usaha, retribusi umum, serta retribusi perizinan. terdapat 3 golongan dalam jenis retribusi daerah yaitu sebagai berikut (mardiasmo, 2013:15): 1. retribusi jasa umum terdiri dari : a. retribusi dalam bidang uji kapal perikanan; b. retribusi dalam bidang sampah atau kebersihan; c. retribusi dalam bidang kesehatan; d. retribusi dalam bidang penggantian biaya cetak ktp dan akte capil; e. retribusi dalam bidang pemeriksaan alat pemadam kebakaran; f. retribusi dalam bidang pemakaman dan kremasi mayat; g. retribusi dalam bidang pasar; h. retribusi dalam bidang ganti uang biaya cetak peta; i. retribusi dalam bidang uji motor; serta j. retribusi dalam bidang parkir di pinggir jalanan umum. 2. retribusi jasa usaha terdiri dari : a. retribusi aset daerah; b. retribusi pasar grosir dan pertokoan; c. retribusi terminal; d. retribusi untuk tempat pelelangan; e. retribusi untuk penempatan parkir; f. retribusi untuk pengolahan limbah cair; g. retribusi untuk penginapan; h. retribusi untuk tempat liburan dan olah raga; i. retribusi untuk penjualan produk daerah. j. retribusi untuk pelayanan pelabuhan kapal; k. retribusi untuk rumah potong hewani; l. retribusi untuk penyeberangan di atas air; serta m. retribusi untuk penyedotan kakus. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 81 3. retribusi perizinan tertentu terdiri dari : a. retribusi gangguan; b. retribusi trayek; c. retribusi tempat penjualan alkohol; serta d. retribusi mendirikan bangunan. retribusi daerah merupakan sebuah pungutan terhadap suatu daerah sebagai wujud kompensasi yang didasarkan atas pemberian izin khusus maupun jasa tertentu terhadap suatu hal, serta mencakup segala sesuatu yang pemerintah daerah berikan untuk menunjang kebutuhan suatu badan maupun pribadi. dari berbagai penerimaan sumber pad tersebut, maka salah satu bagian dari penerimaan pemerintah daerah kabupaten kuningan yaitu retribusi daerah yang memberikan kontribusi besar serta merupakan sub sektor penerimaan daerah potensial guna diperluas serta dikembangkan. berikut merupakan target serta realisasi retribusi daerah kabupaten kuningan dari tahun 20132017: tabel 1.1 target dan realisasi retribusi daerah kabupaten kuningan 2013-2017 tahun target retribusi daerah (rp) realisasi retribusi daerah (rp) persentase 2013 31.939.821.408 24.568.808.691 76,9% 2014 39.509.004.456 40.133.135.754 101,6% 2015 45.324.227.924 38.769.625.494 85,5% 2016 50.920.300.294 38.015.060.600 74,6% 2017 55.599.365.316 37.748.101.889 67,9% sumber: data diolah dari bappenda kabupaten kuningan, 2017 dari tabel 1.1 data realisasi retribusi daerah kabupaten kuningan menghadapi ketidak stabilan setiap tahunnya, tahun 2014 menjadi realisasi tertinggi sebesar rp. 40.133.135.754 dan realisasi terendah terdapat pada tahun 2013 sebesar rp. 24.568.808.691. pertumbuhan tahun 2013-2014 adalah mengalami kenaikan sebesar rp. 15.564.327.063 atau 38,78%. lalu untuk pertumbuhan tahun 2014-2015 adalah mengalami penurunan sebesar rp. 1.363.510.260 atau 3,39%. sedangkan untuk perkembangan tahun 2015-2016 adalah mengalami penurunan sebesar rp. 754.564.894 atau 1,94% dan pertumbuhan tahun 2016 2017 mengalami penurunan sebesar rp. 266.958.711 atau 0,7%. potensi kabupaten kuningan yang baik dalam ranah kuliner, pariwisata, serta hiburan membuat pemerintah kabupaten kuningan atau pihak swasta sangat mengusahakan dalam jasa umum. swalayan serta pertokoan yang semakin berkembang menggambarkan peningkatan dalam daya beli masyarakat kabupaten kuningan. jasa umum di kabupaten kuningan sangat berpotensi dalam peningkatan pad dilihat dari jumlah jasa umum yang dimiliki. perolehan retribusi jasa umum merupakan kontributor paling besar dalam perolehan retribusi daerah diluar retribusi perizinan tertentu serta retribusi jasa usaha. data ini didasarkan pada data lima tahun terakhir. sementara itu, tujuan kabupaten kuningan yang publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 82 ingin dicapai serta realisasi retribusi jasa umum dari tahun 2013-2017 dapat dijabarkan sebagai berikut: tabel 1.2 target dan realisasi retribusi jasa umum kabupaten kuningan 2013-2017 tahun realisasi retribusi jasa umum (rp) realisasi retribusi jasa usaha (rp) retribusi perizinan tertentu (rp) 2013 20.865.977.002 1.914.645.008 1.788.186. 681 2014 36.343.649.733 1.731.436.154 2.058.049.867 2015 35.122.746.171 1.771.005.064 1.875.874.259 2016 34.017.249.448 1.591.477.430 2.406.333.722 2017 32.109.958.474 1.604.236.273 4.033.907.142 sumber: data diolah dari bappenda kabupaten kuningan, 2017 dari tabel 1.2 data realisasi retribusi jasa umum kabupaten kuningan menghadapi ketidakstabilan setiap tahunnya, tahun 2014 menjadi realisasi tertinggi sebesar rp. 36.343.649.733 dan realisasi terendah terdapat pada tahun 2013 sebesar rp. 20.865.977.002. pertumbuhan tahun 2013-2014 adalah mengalami kenaikan sebesar rp. 15.477.672.731 atau 42,58%. lalu untuk pertumbuhan tahun 2014-2015 adalah mengalami penurunan sebesar rp. 1.220.903.562 atau 3,35%. sedangkan untuk perkembangan tahun 2015-2016 adalah mengalami penurunan sebesar rp. 1.105.496.723 atau 3,14% dan pertumbuhan tahun 2016 2017 mengalami penurunan sebesar rp. 1.907.290.974 atau 5,6%. pertumbuhan pada tahun 2013-2014 menjadi satu-satunya kenaikan yang terjadi berdasarkan data lima tahun terakhir. namun kontributor yang paling baik dalam perolehan retribusi daerah tetap dipegang oleh retribusi jasa umum. metode penelitian metode penelitian ialah langkah ilmiah atau rasional dalam memperoleh data dengan manfaat dan tujuan tertentu (anggara, 2015:14). penelitian yang dilakukan kali ini termasuk ke dalam penelitian yang jenisnya bersifat asosiatif serta menggunakan pendekatan kuantitatif dalam metode penelitiannya. selanjutnya sugiyono (2017:8) mengatakan bahwa yang dimaksud dengan jenis kuantitatif ialah yang memiliki landasan atas filsafat positivisme dan umumnya dipergunakan untuk meneliti suatu sampel maupun populasi tertentu, pengumpulan data dikumpulkan dengan melalui berbagai cara seperti analisis data dan instrumen penelitian, baik yang sifatnya statistik maupun yang sifatnya kuantitatif dengan maksud tujuan yang yaitu guna melakukan suatu pengujian terhadap hipotesis yang sebelumnya telah ditentukan. berdasarkan variabel-variabel yang diteliti, retribusi jasa umum merupakan variabel x dan pendapatan asli daerah merupakan variabel y. selanjutya data yang digunakan yaitu laporan rekapitulasi target dan realisasi pendapatan kabupaten kuningan tahun 2013-2017. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 83 hasil dan pembahasan a. uji asumsi klasik jenis uji dilakukan sebelum pembentukan model regresi yang ditujukan agar model yang terbentuk kelak dapat memberikan estimasi yang positif, maka dalam hal ini digunakanlah suatu jenis pengujian yang dilakukan yaitu atas dasar uji normalitas. uji normalitas di bawah ini disajikan suatu table hasil output dari program spss 23.00 uji normalitas dengan jenis pengujian uji kolmogorov-smirnov. tabel 3.1 uji normalitas one-sample kolmogorov-smirnov test unstandardiz ed residual n normal mean parametersa,b std. deviation most extreme absolute differences positive negative test statistic asymp. sig. (2-tailed) 5 -,0000597 ,00003883 ,252 ,252 -,174 ,252 ,200c,d a.this is a lower bound of the true significance; b. test distribution is normal; c. calculated from data; d. lilliefors significance correction. diperoleh suatu nilai dari uji kolmogorov-smirnov sebesar 0,252 sebesar sig= 0,200c,d. karena nilai sig. > 0,05 (disimpulkan bahwa residual data berdistribusi normal). b. uji hipotesis pengaruh retribusi jasa umum terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 1. analisis regresi linier sederhana model regresi linier sederhana yang akan dibentuk adalah sebagai berikut: y= α+bx publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 84 dimana: y= pendapatan asli daerah x= retribusi jasa umum α = bilangan konstanta dengan menggunakan program spss 23.00 for windows, diperoleh hasil koefisien regresi sebagai berikut: tabel 3.2 persamaan regresi coefficientsa model unstandardized coefficients standar dized coeffic ients t sig. b std. error beta 1 (constant) retribusi jasa umum 196830509 58,201 25097053 0939,526 ,514 -,078 ,942 8,084 7,799 1,037 ,376 a. dependent variabel: pendapatan asli daerah berdasarkan analisa atas hasil output di atas maka dapat diketahui diketahui nilai konstanta serta koefisien regresi yang kemudian dapat dibentuk persamaan regresi linier sederhana sebagai berikut: y = -19683050958,201 + 8,084x persamaan di atas dapat diartikan sebagai berikut: α = -19683050958,201 artinya jika variabel x bernilai nol (0), maka variabel y akan bernilai -19683050958,201 satuan. b = 8,084 artinya jika retribusi jasa umum meningkat sebesar satu satuan dan variabel lainnya konstan, maka variabel y akan meningkat sebesar 8,084 satuan. c. analisis korelasi analisis korelasi dimaksudkan untuk mengetahui kekuatan hubungan (asosiasi) linier antara dua variabel. analisis korelasi tidak menunjukan adanya suatu keterkaitan yang bersifat fungsional, atau dengan kata lain analisis tersebut tidak memisahkan ataupun membedakan antara variabel terikat dengan variabel bebasnya. adapun dalam analisis regresi sendiri, analisis korelasi yang dipergunakan akan menunjukan pula arah dari hubungan antara variabel terikat dengan variabel bebas ihwal daripada kegiatan pengukuran kekuatan hubungannya (asosiasi). publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 85 untuk menghitung korelasi secara parsial antara x (retribusi jasa umum) dengan y (pendapatan asli daerah) cara yang dipergunakan oleh peneliti guna usaha untuk mendapatkan hasil dari korelasi person ialah dengan menggunakan perhitungan melalui spss 23.00 for windows, maka didapatkan hasil korelasi seperti tabel berikut ini: tabel 3.3 hasil korelasi parsial retribusi jasa umum dengan pendapatan asli daerah correlations pendapat an asli daerah retribusi jasa umum pendapatan asli pearson daerah correlation sig. (2-tailed) n 1 ,514 ,376 5 5 retribusi jasa pearson umum correlation sig. (2-tailed) n ,514 1 ,376 5 5 nilai korelasi yang diperoleh antara retribusi jasa umum dengan pendapatan asli daerah apabila yaitu sebesar 0,514 serta dapat dipastikan masuk dalam kategori yang cukup kuat. jadi, antara kedua variabel terjadi hubungan berbanding lurus (positif) yang cukup kuat. jika retribusi jasa umum semakin melambung tinggi maka akan diikuti oleh pendapatan asli daerah yang akan menjadi semakin melambung tinggi pula. d. pengujian hipotesis parsial (uji t) digunakan program spss 23.00 for windows, hasil output nya seperti di bawah ini: tabel 3.4 uji t (parsial) coefficientsa model unstandardized coefficients stand ardiz ed coeff icient s t sig . b std. error beta 1 (constant ) retribusi jasa umum 1968305 0958,20 1 2509705 30939,5 26 ,514 ,0 78 ,94 2 8,084 7,799 1, 03 7 ,37 6 a. dependent variabel: pendapatan asli daerah publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 86 pengujian hipotesis terhadap variabel x (retribusi jasa umum) h0 : retribusi jasa umum ada pengaruh signifikan terhadap pendapatan asli daerah (pad). h1 : ada pengaruh retribusi jasa umum yang cukup signifikan terhadap pendapatan asli daerah (pad). adapun tingkat signifikan (α) yaitu sebesar 5%, serta derajat kebebasan (v) = 3 = (n – (k+1)) maka diperoleh nilai ttabel 3,182. dari hasil output spss di atas maka diperoleh suatu nilai thitung untuk x yang besarnya 1,037 dan ttabel 3,182. disebabkan karena nilai thitung < ttabel, maka h0 diterima, yang artinya tidak ada pengaruh yang signifikan atas retribusi jasa umum terhadap pendapatan asli daerah (pad). e. analisis koefisien determinasi kemudian ketika telah diketahui besar nilai r 0,514 maka dari itu koefisien determinasi sendiri dapat dihitung melalui suatu rumus: tabel 3.5 koefisien determinasi model summary model r r square adjusted r square std. error of the estimate 1 ,514a ,264 ,018 974659475 01,553 a. predictors: (constant), retribusi jasa umum kd = r2 x 100% = (0,514)2 x 100% = 26,4% oleh sebab itu, maka dapat diperoleh nilai kd sebesar 26,4% yang artinya menunjukan bahwa retribusi jasa umum berkontribusi atas pengaruh yang besarnya 26,4% terhadap pendapatan asli daerah (pad). adapun sisa yang besarnya 73,6% medapatkan pengaruh dari faktorr-faktor lain yang dihiraukan oleh penulis. 1. pengaruh dimensi-dimensi retribusi jasa umum terhadap pendapatan asli daerah di kabupaten kuningan secara parsial berikut ini beberapa dimensi retribusi jasa umum yang mempengaruhi pendapatan asli daerah di kabupaten kuningan secara parsial, yaitu: a. pengaruh retribusi pelayanan kesehatan/dinas kesehatan terhadap pendapatan asli daerah di kabupaten kuningan periode 2013-2017 berdasarkan hasil pengujian koefisien regresi retribusi pelayanan kesehatan/dinas kesehatan memperoleh nilai sebesar -16,456, artinya jika retribusi pelayanan kesehatan/dinas kesehatan meningkat -16,456 maka pendapatan asli daerah akan menurun 16,456. sedangkan berdasarkan hasil pengujian parsial, retribusi pelayanan kesehatan/dinas publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 87 kesehatan akan pendapatan asli daerah (pad) kabupaten kuningan tahun 2013-2017 diperoleh suatu nilai thitung (-1,365) < ttabel (3,182) dengan taraf signifikansi 0,266 > 0,05 yang kemudian dapat disimpulkan bahwa h0 diterima. maka dapat diartikan bahwasannya tidak adanya suatu pengaruh yang signifikan retribusi pelayanan kesehatan/dinas kesehatan akan pendapatan asli daerah (pad) kabupaten kuningan tahun 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi pelayanan kesehatan/dinas kesehatan selalu kecil dan mengalami fluktuasi pendapatan karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi pelayanan kesehatan/dinas kesehatan secara optimal. b. pengaruh retribusi pelayanan kesehatan/rsud linggarjati terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi pelayanan kesehatan/rsud linggarjati memperoleh nilai sebesar 10,914, artinya jika retribusi pelayanan kesehatan/rsud linggarjati meningkat 10,914 maka pendapatan asli daerah akan meningkat 10,914. sedangkan hasil pengujian parsial, retribusi pelayanan kesehatan/rsud linggarjati akan pendapatan asli daerah (pad) kabupaten kuningan tahun 2013-2017 diperoleh suatu nilai thitung (2,339) < ttabel (3,182) dengan jumlah taraf signifikansi yaitu sebesar 0,101 > 0,05 maka h0 diterima. dapat pula diartikan bahwa tidak ditemukannya suatu pengaruh yang signifikan retribusi pelayanan kesehatan/rsud linggarjati atas pendapatan asli daerah (pad) kabupaten kuningan tahun 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi pelayanan kesehatan/rsud linggarjati selalu menurun dan mengalami fluktuasi pendapatan karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi pelayanan kesehatan/rsud linggarjati secara optimal. c. pengaruh retribusi pelayanan kebersihan atau persampahan akan pendapatan asli daerah (pad) di kabupaten kuningan berdasarkan periode tahun 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi pelayanan persampahan/kebersihan memperoleh nilai sebesar 3009,692, artinya jika retribusi sampah dan kebersihan meningkat 3009,692 maka pendapatan asli daerah akan meningkat 3009,692. sedangkan hasil pengujian parsial, retribusi pelayanan kebersihan atau persampahan akan pendapatan asli daerah (pad) kabupaten kuningan periode 2013-2017 diperoleh jumlah nilai thitung (8,935) > ttabel (3,182) dengan hasil taraf signifikansi terbilang 0,003 < 0,05 yang artinya dapat ditarik suatu benang merah bahwa h0 dipastikan ditolak. dengan demikian, terdapat adanya suatu pengaruh yang signifikan anatara retribusi pelayanan kebersihan atau persampahan akan pendapatan asli daerah (pad) kabupaten kuningan periode 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi retribusi pelayanan persampahan/ kebersihan selalu naik. hal ini mungkin karena retribusi pelayanan persampahan/ kebersihan merupakan sektor yang diutamakan dan terus dikelola serta dimanfaaatkan sampahnya, sehingga penerimaan retribusi pelayanan persampahan/ kebersihan setiap tahunnya sudah mampunya meningkatkan pendapatan asli dari daerah (pad). d. pengaruh retribusi tempat parkir di tepi jalan umum/ret. parkir terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi terhadap tempat parkiryang berada di tepi jalan umum atau retribusi parkir maka diperoleh nilai yang besarnya 621,574, artinya jika retribusi parkir dipastikan meningkat 621,574 maka pendapatan asli daerah (pad) juga meningkat sebesar 621,574. sedangkan hasil pengujian parsial, retribusi parkir publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 88 atau retribusi tempat parkir yang bertempat di tepi jalan umum atau terhadap pendapatan asli daerah kabupaten kuningan tahun periode 2013-2017 diperoleh sejumlah nilai thitung (2,703) < ttabel (3,182) dengan perbandingan taraf signifikansi sebesar 0,074 > 0,05 maka h0 diterima. jadi dapat ditarik suatu benang merah bahwa dipastikan tidak adanya pengaruh yang signifikan retribusi tempat parkir terhadap pendapatan asli daerah (pad) kabupaten kuningan tahun 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi tempat parkir di tepi jalan umum atau retribusi parkir belum cukup baik karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi tempat parkir di tepi jalan umum atau retribusi parkir secara optimal. e. pengaruh retribusi pelayanan pasar terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi pasar memperoleh nilai sebesar -1133,220, artinya jika retribusi pasar meningkat -1133,220 maka pendapatan asli daerah akan menurun 1133,220. sedangkan berdasarkan hasil dari pengujian parsial, retribusi pasar atas jumlah pendapatan asli daerah (pad) kabupaten kuningan periode 2013-2017 diperoleh sejumlah nilai thitung (2,358) < ttabel (3,182) dengan perbandingan taraf signifikansi sebesar 0,100 > 0,05 maka h0 dapat diterima. jadi, tidak ditemukan adanya suatu pengaruh yang signifikan antara retribusi pasar atas pendapatan asli daerah (pad) kabupaten kuningan tahun periode 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi pasar selalu kecil dan mengalami fluktuasi pendapatan karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi pasar secara optimal. f. pengaruh retribusi pengujian kendaraan bermotor (pkb) terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi uji kendaraan bermotor memperoleh nilai sebesar -8221,406, artinya jika retribusi tersebut meningkat -8221,406 maka pendapatan asli daerah akan menurun 8221,406. sedangkan hasil pengujian parsial, retribusi uji kendaraan bermotor terhadap pendapatan asli dari daerah di kabupaten kuningan periode 2013-2017 diperoleh suatu nilai thitung (0,770) < ttabel (3,182) dengan jumlah perbandingan taraf signifikansi 0,498 > 0,05 maka dipastikan h0 dapat diterima. dengan demikian, tidak terdapat ditemukan adanya suatu pengaruh yang dinilai signifikan terhadap retribusi uji kendaraan bermotor atas pendapatan asli daerah di kabupaten kuningan periode 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi pengujian kendaraan bermotor (pkb) selalu kecil dan mengalami fluktuasi pendapatan karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi atas pengujian terhadap kendaraan bermotor (pkb) secara optimal. g. pengaruh retribusi terhadap pemeriksaan pemadam kebakaran atas pendapatan asli daerah (pad) di kabupaten kuningan tahun periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi pemeriksaan pemadam kebakaran memperoleh nilai sebesar 107593,128, artinya jika retribusi retribusi pemeriksaan pemadam kebakaran meningkat 107593,128 maka pendapatan asli daerah akan meningkat 107593,128. sedangkan hasil pengujian parsial, retribusi pemeriksaan pemadam kebakaran atas pendapatan asli dari daerah di kabupaten kuningan tahun periode 2013-2017 menunjukan hasil nilai thitung (5,520) > ttabel (3,182) dengan perbandingan taraf signifikansi sejumlah 0,012 < 0,05 maka h0 dipastikan ditolak. dengan demikian, terdapat suatu pengaruh yang cukup signifikan terhadap retribusi pemeriksaan pemadam kebakaran atas publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 89 pendapatan asli daerah kabupaten kuningan tahun periode 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi pemeriksaan pemadam kebakaran stabil. hal ini mungkin karena retribusi pelayanan persampahan/kebersihan merupakan sektor yang diutamakan karena berhubungan dengan keselematan, sehingga penerimaan retribusi pemeriksaan pemadam kebakaran setiap tahunnya sudah mampunya meningkatkan pendapatan asli daerah. h. pengaruh retribusi jasa pelatihan swadana / pelayanan pendidikan terhadap pendapatan asli daerah di kabupaten kuningan periode 2013 – 2017 berdasarkan hasil pengujian koefisien regresi retribusi jasa pelatihan swadana/pelatihan pendidikan memperoleh nilai sebesar 61672,742, artinya jika retribusi jasa pelatihan swadana/pelatihan pendidikan meningkat 61672,742 maka pendapatan asli daerah akan meningkat 61672,742. sedangkan hasil pengujian parsial, retribusi jasa pelatihan swadana/pelatihan pendidikan atas pendapatan asli dari daerah (pad) kabupaten kuningan tahun 2013-2017 diperoleh suatu nilai thitung (2,308) < ttabel (3,182) dengan taraf perbandingan signifikansi 0,104 > 0,05 maka h0 dinyatakan diterima. jadi, tidak ditemukan adanya suatu pengaruh yang signifikan retribusi jasa pelatihan swadana/pelatihan pendidikan atas pendapatan asli dari daerah (pad) kabupaten kuningan tahun 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi jasa pelatihan swadana/pelatihan pendidikan belum cukup baik dan mengalami fluktuasi pendapatan karena pemerintah kabupaten kuningan belum mampu melaksanakan retribusi jasa pelatihan swadana/pelatihan pendidikan secara optimal. 2. pengaruh dimensi-dimensi retribusi jasa umum terhadap pendapatan asli daerah di kabupaten kuningan secara simultan koefisien regresi variabel retribusi jasa umum dari hasil pengujian regresi memperoleh nilai sebesar 8,084, artinya bahwa jika retribusi jasa umum dinaikan maka akan diperoleh kenaikan jumlah pendapatan asli daerah sebesar 8,084. sedangkan berdasarkan hasil pengujian parsial, retribusi jasa umum terhadap pendapatan asli daerah di kabupaten kuningan tahun 2013-2017 diperoleh nilai thitung (1,037) < ttabel (3,182) dengan taraf perbandingan signifikansi 0,376 > 0,05 maka h0 dipastikan diterima diterima. dengan demikian, tidak ditemukan adanya suatu pengaruh yang signifikan retribusi jasa umum atas pendapatan asli di daerah kabupaten kuningan tahun 2013-2017. hal tersebut diindikasikan karena penerimaan retribusi jasa umum selalu mengalami fluktuasi pendapatan dan banyak realisasi retribusi jasa umum yang tidak mencapai target karena pemerintah kabupaten kuningan belum mampu menggali retribusi jasa umum secara optimal. hasil pengujian secara parsial pun sesuai hasilnya sama sebagaimana penelitian yang telah dilakukan sebelumnya oleh eka putriani (2016) yang hasilnya tidak ada pengaruh yang signifikan antara retribusi daerah dengan pendapatan asli dari daerah. namun, meskipun hasil yang dipeoleh menatakan tidak adanya keterkaitan secara signifikan, akan tetapi hal tersebut tidak lantas berarti bahwa government dapat menghiraukan retribusi jasa umum. tetapi sebaiknya pemerintah daerah harus terus berkonsentrasi untuk terus dapat mengelola dan menggali retribusi jasa umum dengan baik, karena bagaimanapun retribusi jasa umum merupakan kontributor terbesar dalam retribusi daerah sehingga berpotensi dalam meningkatkan pendapatan asli daerah. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 79-91 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== hadi nuramin & yendri iqbal fadila dampak retribusi jasa umum terhadap pendapatan asli daerah kabupaten kuningan 90 simpulan berdasarkan pada hasil analisis dan pembahasan penelitian ini, maka dapat diismpulkan bahwa: 1. dari hasil uji hipotesis dapat disimpulkan sebagai berikut: a. dimensi-dimensi yang berpengaruh signifikan 1) retribusi atas pelayanan persampahan/kebersihan 2) retribusi atas pemeriksaan pemadam kebakaran b. dimensi-dimensi yang tidak bepengaruh signifikan 1) retribusi atas pelayanan kesehatan/dinas kesehatan 2) retribusi atas pelayanan kesehatan/rsud linggarjati 3) retribusi atas tempat parkir di jalan umum 4) retribusi atas pasar 5) retribusi atas uji terhadap motor 6) retribusi atas jasa untuk pelatihan swadana/pelatihan pendidikan 2. dari hasil uji tersebut, dengan demikian dapat ditarik suatu benang merah atau kesimpulan bahwa variabel retribusi jasa umum tidak memiliki pengaruh yang signifikan atas pendapatan asli di daerah (pad) yang ada di kabupaten kuningan untuk tahun 2013 sampai dengan 2017. referensi abuyamin, o. 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(2002). otonomi daerah dan daerah otonomi. jakarta: pt.raja grafindo persada. microsoft word manuskrip 5.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 324 development of infrastructure, social and economy at developing village 1durratun nashihah, dian lovitasari 1universitas merdeka malang, indonesia; durratun@unmer.ac.id received: january 17, 2023; in revised: may 21, 2023; accepted: july 23, 2023 abstract to increase a nation's prosperity, development must take into account three key factors. initially, let's look at infrastructure. infrastructure is crucial in boosting economic growth, with locations with enough infrastructure showing faster growth. the descriptive and qualitative approaches used in this study have the following two research focuses: infrastructure, society, and economy development in a village. the findings of this study show that infrastructure, social, and economic development in developing villages have not been adequately implemented and compatible. the areas where it is not completely implemented and compatible are those related to the construction of infrastructure, such as schools and road amenities. lack of budgeting and communication issues between village heads and village officials when submitting the development program are to blame for some road facility building delays. keywords: development, infrastructure, social, economy, developing village introduction a wide concept that cannot be restricted to economic development, economic welfare, or material welfare is development. according to tasaja (2017), there are three areas of growth that must be concentrated on the community. according to maryanih, hermansyah, and savitri (2014), infrastructure is crucial in fostering economic growth, with places with good infrastructure experiencing higher growth. programs for infrastructure development in some nations have a greater emphasis on enhancing fundamental requirements and human connectivity, including access to water, electricity, energy, and transportation (highways, railway stations, ports and airports). local governments have the power to control and manage their own affairs in accordance with the principles of autonomy and assistance tasks in accordance with the mandate of the 1945 constitution. the goal of giving the regions broad autonomy is to hasten the attainment of people's welfare through improved services, community involvement, and empowerment. also, by taking into account the values of democracy, equality, justice, unique privileges, regional potential, and variety, the regions are anticipated to be able to strengthen their competitiveness through comprehensive autonomy under law no. 23 of 2004. (sunarso, 2006). in rural areas, development is focused on enhancing welfare, which builds community resilience as part of efforts to lay the groundwork for the nation's economic, social, cultural, political and security. in order to empower every community member to further the development of each village, rural development is focused on integrated and comprehensive activities. all communities must be aware of the objectives of village development and actively participate in them. also, the community must be directed and guided by government policies in order to cooperatively implement village development plans (melis, et al, 2016). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 325 tanggulangin sub-district is one of 18 districts that make up sidoarjo regency. although sidoarjo's development has been relatively rapid, it hasn't actually been dispersed equally over the area. only in the city's core is construction moving quickly; in the peripheral towns, it is still not. there are still five villages that are considered to be in a very underdeveloped state, according to information provided by the ministry of villages, disadvantaged areas, and transmigration. four subdistricts contain the five villages. they include kedungbendo village and penatarsewu village in tanggulangin district, besuki village in jabon regency, kendalpecabean village in candi regency, and plumbon village in porong regency (http://www.jawapos.com, 2018). village assessments are conducted annually, according to the head of the community empowerment division for village empowerment for women's empowerment and child protection, family planning (dpmp3akb). the ministry of villages, disadvantaged areas, and transmigration is responsible for the assessment team. each year, a questionnaire must be completed by each village. its topics cover village improvement, including infrastructure construction and community empowerment. the evaluation team divided communities into five categories based on the study's findings: independent, developed, developed, lagging, and highly disadvantaged. there was a total of 57 developed, 189 developing, 71 disadvantaged, and five highly disadvantaged villages out of the 322 villages in sidoarjo regency. the infrastructure index measures a variety of infrastructure categories, including roads, bridges, dams, markets, apartments, and trains, collectively. one of the kpis in the sidoarjo regency rpjmd for 2016–2021 is the infrastructure index. the table below lists the sidoarjo regency infrastructure index objectives until 2021. figure 1 infrastructure index in sidoarjo regency source: lkjp regent sidoarjo, 2021 five different sorts of village categories are described in the village minister regulation no. 2 of 2016 about the village development index, namely: a village that is independent can take care of its own needs, such as village development. the apbd and the central government budget are still necessary for developed and developing villages, which eventually become publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 326 independent villages. villages that are still weak in infrastructure and empowerment are considered to be undeveloped communities. the tanggulangin sub-district is one that researchers from extremely poor areas have focused on. east java province, indonesia's sidoarjo regency, has the subdistrict of tanggulangin. about 9 kilometers separate tanggulangin, which is located in the capital city of sidoarjo's southern region, from the city's core. tulangan district borders the western half, porong district borders the south, candi district borders the north, and candi and porong districts, which have 19 villages in tanggulangin district, one of which being penatarsewu village, border the east. the lapindo mudflow has an impact on the community of penatarsewu village. the incorporation of hot mud flow into the earlier period, which is a source of pond irrigation in the area, had an impact. the sidoarjo regency development village (idm) (index, 2016) classifies the penatarsewu village type as a very unprofitable village with an idm value of 0.4710 at this time. the sidoarjo regency administration is in charge of the development of penatarsewu's villages, which still requires more attention if the community is to become selfsufficient. penatarsewu village is still going through the recovery process as a result of the impact of the lapindo mudflow, which persisted for 12 years. to revive the economy and social welfare of the penatarsewu village community as a whole, a lot of effort needs to be done. for instance, infrastructure development is still required, including the construction of suitable public restrooms, water pumps, irrigation channels, gates, and roads with asphalt or paving. penatarsewu residents rely on their revenue as manufacturers of processed fish, such as smoked milkfish and smoked tilapia, in addition to enhancing the economic welfare of the neighborhood. nonetheless, processing is still done in a conventional manner, and marketing is insufficient. penatarsewu village is still constructing early childhood education institutions in order to improve the welfare of schooling (paud). methods in this study, a descriptive method is combined with a qualitative approach. qualitative methods are a particular tradition in the social sciences that primarily depend on observing the scene of the incident and relating to the affected people in the language conveyed by the surrounding community. these qualitative methods rely on text and visual data, are also distinctive in the data analysis stage, and bet on diverse designs (helaluddin, 2018; purba et al., 2022). in addition to using focus groups discussions (fgds), interviews, literature reviews, and observation are all used as data collection approaches. electronic and physical documents that are acquired from local governments make up secondary data. additionally, the data is gathered by choosing and summarizing the items deemed important and by searching for themes and patterns. in order to represent the findings of interviews and documentation in the form of descriptions with narrative text and support from documents, photos, and images to draw conclusions, data presentation is carried out by presenting the results of interviews and documentation. the actions included in qualitative data analysis are interactive and ongoing until they are finished, so that the data is saturated, according to milles huberman. the data analysis employed is analytical descriptive data analysis, which describes the data gathered and produced from manuscripts, interviews, field notes, documents, and other sources (hardani et al., 2015) before being presented to help clarify reality or actuality. techniques for evaluating the validity of data include peer reviews, member checks, extending observations, and data triangulation. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 327 results and discussion infrastructure development is essential for the community to live comfortably and safely while carrying their daily tasks. to mobilize all facets of community life, for instance, the building of road infrastructure and school infrastructure is essential. (2015) prapti, triyani, and suryawardana the term "public infrastructure" generally refers to public infrastructures created by the national and local governments in their capacity as public servants to support and promote the social and economic activities of a community. the infrastructure that is being prepared must also be adjusted to match the needs of each region in order to improve its wellbeing. road facilities it is imperative to provide an adequate road infrastructure since it can improve people's welfare. a region's economy may expand if it has sufficient road infrastructure; on the other hand, if its need for strong road infrastructure is not met, the regional economy may experience a decline (lestari, riyanto, and adiono, 2015). infrastructure expansion is one of the most important enhancements for a region since it has the potential to increase investment and the local economy. because it acts as a tool for enabling and supporting people's lives and livelihoods, physical infrastructure building is crucial for the development of communities, regions, and villages in particular (agustina, 2017). similar to the field in penatarsewu village, the road infrastructure, including the main asphalt road and the narrow aisle road going to the residences of neighboring villages, is generally in good condition. the village's well-maintained road system allows all sorts of passing transportation to access and exit the village's highways with ease. the communities sell their goods outside of penatarsewu village, notably in sidoarjo market, porong market, porong market, mojokerto market, and reinforcement market because smoked fish is the main source of revenue for the people. because they are smooth asphalt roads in good shape, access roads for pick-up automobiles to pick up and deliver sale results are therefore highly straightforward and useful. the development of road infrastructure in penatarsewu village has turned out to be in good condition. for the village main road, the village built using asphalt. while for the small alleyway leading to the houses of the residents, the village built using paving. the following is an interview about the condition on the development of road infrastructure together with mr. choliq as the head of penatarsewu village: “alhamdulillah, it's good, it's all good with road facilities. the important thing is communication with citizens. if there is a damaged road, yes, i immediately ask the same service. for improvement, this is also the process for the road between the two hamlets, sangangewu and penataran. about 600m.” school education autonomy allows schools and communities the ability to create curricula in keeping with the social and cultural capital of each site, which helps to improve the quality of education. everybody's requirements must be met while also effectively allowing local communities to support educational growth. decentralization of education genuinely requires community involvement in its execution to increase the quality of educational output, especially when developing education in rural regions (aswasulasikin, dwiningrum, and sumarno, 2015). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 328 similar to paud ra'aisyiyah 6 penatarsewu, the physical infrastructure of the school is mainly in good condition with the exception of the hall room for parent meetings and the additional playground for the children to play on, both of which are still unavailable. there are now only a swing and a shower ball at the school. the infrastructure of the school is in a similar condition as sdn penatarsewu. they are in excellent shape and can be found on the walls, chairs, tables, and school equipment in firstthrough third-grade classrooms. they are in a horrible state while in fourth through sixth grade, especially the wall since the exchange of seawater air that maintains the wall moist has been compromised. a parking area for instructors' and students' cars, a fence separating it from the homes of the residents, and a gate for the school itself are among the other items the institution does not require. this is due to the fact that some of the inhabitants' animals, such hens, regularly stray into the classrooms. the infrastructure of the school is in excellent condition, much like it was at an-nur islamic boarding school. they get good financial backing, fantastic neighborhood support, and a lot of community involvement. it is feasible to infer from the research presented above that penatarsewu village's infrastructure development has advanced to the point where the bulk of construction facilities, such as those for roads and schools, are in good and sufficient condition. yet, it has also reached a stage where the village government and other parties are inadequately funding and supporting some development facilities, particularly those used as schools. for the condition of school infrastructure development, the actual situation is still of some concern, especially the wall of the penatarsewu village state primary school. in the case of junior high school, the infrastructure is good and for early childhood education, the infrastructure is good, but there is not enough land for children's playgrounds. the following is an interview about the condition of facilities and infrastructures in an early education childhood school with mrs. lis as the headmaster of paud ra’aisyiyah 6: “for outdoor facility, miss. the game is not there for a rotating bowl and the swing is still not right. already there but less friendly with children still. the assistance was from ydsf, miss. for a bath balls, we already owned one. what's lacking from our game facility is the spider's web, compound stairs”. and then next, the author interviewed about the current condition of school infrastructure in sdn penatarsewu whether some of the facilities in the school are still in good condition or are there need any improvement. mrs. emiyati as the headmaster of sdn penatarsewu stated: “thank god, during my government has improved. just last year, there was rehabilitation from the village about paving and three local and bathrooms because it was not feasible. for infrastructure, the bicycle parking is inadequate. even then, a grant from unused items, i sell and then i make a parking lot. even then, it was still lacking because there was no money. aside from the parking lot, the fence of the school is not yet a problem because there are still no boundaries of the houses of the people from the school, so the school facilities until that afternoon, the animals enter the school area.” publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 329 development of social in this sense, the development of the village entails helping and encouraging the local population to build the various essential local infrastructures. it also has the benefit of closing gaps and laying the foundation for sound national development and growth. how swiftly growth took place was influenced by the institutions of intercommunity cooperation. institutions that promote community cohesion are anticipated to contribute to growth. examples include business associations or socializing (mapalus), community service, community social groups, religious organizations, youth organizations, and others (lumintang, 2015). the importance of social development lies in the way it clarifies what community empowerment means as an effort to strengthen the structural effectiveness of a climate of justice and civilized humanity in areas like family life, society, state, regional, and international as well as politics, economics, psychology, and other related fields. community empowerment should be seen as an effort to speed up and expand efforts to combat poverty through the coordination of different development policies, programs, and activities, both at the national and regional levels, so that the success of these initiatives has a significant impact on eradicating poverty (priyono, 1996 in arsiyah, 2009). the level of participation in the community organizations in penatarsewu village is sufficient to contribute to fostering a favorable and healthy environment for the welfare of the community as a whole. penatarsewu's inhabitants take part in establishing socialization activities to encourage interaction with one another, and they also have enjoyable social activities that strengthen friendship and familial relationships. mr. h. abdul arif, the chairman of nahdlatul ulama, highlighted that the organization's social efforts include care for elderly widows and orphans as well as yearly giving of zakat maal and zakat fitrah. they at least provide a daily jariyah practice and a weekly recitation system every thursday/friday night, which are both performed twice a month. the social activities that frequently take place there, according to mrs. sunarsih, a member of the muhammadiyah organization, include making decorations for wedding gifts, selling food, thursday recitation sessions, and volunteer work. also, they take part in cooperative activities by giving money to the neighborhood, distributing donations to orphans each year from the cooperative's processed cash, and making two requests for help from the community each year. it is conceivable to conclude from the research above that penatarsewu village's social development has progressed to the point where community empowerment as a means of encouraging a climate of fairness and civility is being successfully implemented in family life, society, the state, and the area. the level of participation on the development of social in penatarsewu village is enough on helping build the good and healthy condition for the welfare of the community. in engaging to develop socialization activities in order to increase engagement with one another, the residents of penatarsewu have good social activities in supporting friendship and kinship ties. as the chairman of the nahdlatul ulama organization, mr. h. abdul arif said: “that's a lot from the social side, from the religious side. if social is about the activities of the donation of orphans, old widows, including the giving of zakat maal and zakat fitrah it is done every year. as for religion, at least it provides a routine recitation system every thursday / friday night, which is carried out twice a month, and jariyah routine every thursday.” publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 330 in addition, muhammadiyah also participates on improving the development of social in penatarsewu village. as the member of muhammadiyah organization, mrs. sunarsih stated: “for the muhammadiyah community organization, we usually make decorations for wedding gifts, selling groceries, recitation activities every thursday, and voluntary work. then we are also involved in the cooperative's activities, giving money to the community and then giving donors every year to orphans from the cooperative's money that is processed and asking for community contributions every year twice”. development of economy there is a sector on the field of village development implementation that is focused on productive economic business development and the development, utilization, and maintenance of economic facilities and infrastructure, one of which is the establishment and growth of village-owned business entities, according to ministry of home affairs regulation number 114 year 2014 concerning village development guidelines (bumdes). village-owned enterprises (bumdes) give local authorities and citizens a platform to implement efforts for economic empowerment in a balanced way. the presence of bumdes is projected to stimulate and accelerate the rural economy (purnamasari, 2015). bumdes is expected to act as an engine for the village's economy, which serves as a centre for social and business activity. by assisting to offer social services, bumdes advances the interests of the community. as a business, bumdes pursues profits to increase village income (ihsan, 2018). penatarsewu village has formed its own business, "resto apung," which also happens to be pt. pertamina's csr contribution, in a manner similar to bumdes. for the smoke villages of penatarsewu, pertamina also built a chimney, a fish tendon box, and a newly made container. although construction took some time and cost around 960 million, the resto apung is finally open. the resto apung has been running for the past two months. it is possible to infer from the analysis above that penatarsewu village's economy has developed to the point where the community has its own business, demonstrating the village's progress toward community independence by generating extra revenue for the village fund from clients who are not just from the village but also from outside the village. since the economy income from penatarsewu is based on the village business which is smoked fish restaurant called “resto apung”, this business is also being monitored and run by bumdes. resto apung is the restaurant business was established with the assistance of pt. pertamina gas for penatarsewu village from the public relations & csr manager program of pt. pertamina gas in order to increase the prominent business of the community in the village, namely the smoked fish business. mr. h. abdul arif who is also has a position as the head of bumdes stated about the development of economy in penatarsewu which is: “the village has formed the bumdes. there is csr contributions from pertamina that constructed the village road. this is amazing too. i give thumbs up from pertamina to help develop the village. for the smoke village there was given a chimney built by pertamina, a fish tendon box and also recently formed a container with the floating resto formed as a result of pertamina's csr contribution. it is already established and needs time and cost around 960 million. this has been established and realized for the past two months. later all the assets are good donations from the government that manages bumdes, so what? this village has income for all of them, including floating restaurants that have been managed” publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 331 regarding the development of bumdes in penatarsewu village, mr. choliq as the head of penatarsewu village also stated: “thank god, the bumdes was greatly assisted by pertamina because our village was also a village built by pertamina itself. marketing is also good. 90% is good for smoking fish. the main thing depends on the village head's connection with the community”. conclusion development of infrastructure, social, and economic in developing village can be concluded based on the formulation of the problem, findings, and debate that have been given in previous chapters. construction of infrastructure, and even the main asphalt road and the narrow aisle road leading to the homes of various communities, the road infrastructure is generally in good shape. all types of passing transit can enter and exit the village's roads without difficulty thanks to the village's well-maintained road infrastructure. (b) education the physical school infrastructure that was built in penatarsewu village is largely in decent shape. with the exception of the hall room for parent meetings, which is still unavailable, and the additional playground for the kids to play on, the infrastructure for paud ra'aisyiyah 6 is in good shape. the school currently just features a swing and a shower ball. the infrastructure of the school is in a comparatively decent state for sdn penatarsewu. they are in fine condition on the seats, tables, school supplies, and the wall for classrooms from first to third grade. while in the fourth through sixth grades, they are in a bad situation, especially the wall because the interchange of seawater air that keeps the wall moist has been damaged. therefore, the school does not need things like the main entrance gate, a fence separating it from the homes of the neighbors because some of the latter's livestock, such as chickens, wander into the classrooms and disrupt the conducive environment for learning and teaching, and a parking lot for the use of the students and teachers. the facilities at an-nur islamic boarding school are in decent shape. they receive strong financial assistance, helpful community support, and a high level of community support. the growth of social institutions, including: the social development of community organizations in penatarsewu village is comparatively positive, particularly in terms of the development of the human resources from the community to create a better effort to make an atmosphere of just and civilized humanity become more structurally effective, both in family life, society, and state, regional, and international affairs as well as in the fields of politics, economics, psychology, and others, such as providing donations to orphans, elderly widows, and the gi; (b) economic development, bumdes, similar to bumdes, penatarsewu village has established its own company, "resto apung," which also happens to be pt. pertamina's csr contribution. moreover, pertamina created a chimney, a fish tendon box, and a recently formed container for the smoke communities of penatarsewu. the resto apung is now operational, but it will take some time and will cost about 960 million. over the past two months, the resto apung has been operational. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 332 references sunarso. 2006. jurnal civics: dinamika hubungan kekuasaan pusat dan daerah di indonesia. vol. 3 no. 2, tahun 2006, p. 16. melis, abd. azis muthalib, dan apoda. 2016. jurnal ekonomi: analisis partisipasi masyarakat dalam pembangunan desa. vol. 1 nomor 1, april tahun 2016, p. 100. naqvi, syed nawab haider. 1994. journal world development: the significance of development economics. vol. 24 no. 6, tahun 1994. great britain: elsevier science ltd., p. 975. armando soares, ratih nurpratiwi dan m. makmur. 2015. jurnal ilmu sosial dan ilmu politik: peranan pemerintah daerah dalam perencanaan pembangunan daerah. vol. 4 no. 2 tahun 2015, p. 231. peraturan menteri desa nomor 2 tahun 2016 tentang indeks desa membangun. data dinamis kabupaten sidoarjo triwulan 2-2018. matthew b. miles, a. michael huberman, and johnny saldana. 2014. qualitative data analysis: a methods sourcebook. thousand oaks: sage publications. denzim, norman k. dan lincoln, yvonna s. 2011. the sage handbook of qualitative research (third edition: edisi bahasa indonesia). yogyakarta: pustaka pelajar, p. 2 & 63. hasyim, hasanah. 2016. jurnal at-taqaddum: teknik-teknik observasi. vol. 8 no. 1, tahun 2016, p. 26 & 28. nilamsari, natalina. 2014. jurnal wacana: memahami studi dokumen dalam penelitian kualitatif. vol. 13 no. 2, tahun 2014, p. 179. e. puji lestari, riyanto, dan r. adianto. 2015. jurnal administrasi publik: implemetasi kebijakan pembangunan infrastruktur perdesaan (studi pada pavingisasi jalan desa di kecamatan dander kabupaten bojonegoro). vol. 3 no. 5, tahun 2015, p. 800. lumintang, juliana. 2015. e-journal “acta diurna”: pengaruh perubahan sosial terhadap kemajuan pembangunan masyarakat di desa tara-tara i, vol. iv no. 2 year 2015. sugiyono, prof. dr.. 2014. metode penelitian kuantitatif, kualitatif, dan r&d. bandung: penerbit alfabeta, p. 209, 222, 244-252, 269-277. ngusmanto, dr. h., m.si.. 2015. pemikiran dan praktik administrasi pembangunan. jakarta: mitra wacana media, p. 42, 50-51. novi maryaningsih, oki hermansyah, dan myrnawati savitri. 2014. journal bulletin of monetary, economics and banking: the role of infrastructure on economic growth in indonesia. vol. 17, no. 1, year 2014, p. 61. conference proceedings of the 3rd tanzanian association of sociologists national conference. 2017. sociology of development: development challenges & prospects for africa in the 21st century. tanzania: inland publishers, p. 76-77. siagian, prof. dr. sondang p., m.p.a. 2014. administrasi pembangunan: konsep, dimensi, dan strateginya. jakarta: pt. bumi aksara, p. 5-6. agustina. 2017. e-journal administrasi negara: studi tentang pembangunan infrastruktur fisik di desa long-nah. vol. 5 no. 3 tahun 2017, p. 6212. arsiyah. 2009. jurnal wacana: pemberdayaan masyarakat dalam pembangunan ekonomi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 324-333 e-issn 2715-9256 =========================================================================== durratun nashihah development of infrastructure, social, and economy at developing village 333 desa. vol. 12 no. 2, april tahun 2009, p. 371. syahza, almasdi dan suarman. 2013. jurnal ekonomi pembangunan: strategi pengembangan daerah tertinggal dalam upaya percepatan pembangunan ekonomi pedesaan. vol. 14 nomor 1, juni tahun 2013, p. 128-129. akuntabilitas kinerja instansi pemerintah (sakip) pada dinas pertanian dan pangan kota magelang. ecoducation: economics and education journal, 3(1), 89–99. http://ejurnal.budiutomomalang.ac.id/index.php/e coducation/article/view/1213/710 nasution, a. p., & atika. 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(2019). model pentahelik dalam pengembangan pariwisata di kota semarang. jpsi (journal of public sector innovations), 3(2), 84. microsoft word artikel 1_.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 57 implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 1kristian widya wicaksono 1universitas katolik parahyangan, indonesia; kristian.widya@unpar.ac.id abstract this paper aims to provide consideration for various local governments in indonesia as a public organization, reflected on the success story of the surabaya city local government, to incorporating information and communication technology in the structuring of the business processes of its organization. it is believed to improve the pace of decision-making and the responsiveness of public agencies to the public needs and demands. the method utilized in this paper is a systematic literature review that synthesizes and compares findings from previous research to generate new knowledge. the data used are secondary data collected from a wide range of literature which analyzed and evaluated quantitatively. the findings of this study indicate that the use of information and communication technology has a substantial effect on enhancing and improving the structuring of business processes in public organizations, i.e. (1) opening up cross-unit access of public institutions to data and information at the same time; (2) speeding up and simplifying the decision-making process; and (3) streamlining the public service delivery. keywords: business process, information and communication technology, public organization. pendahuluan organisasi publik merupakan organisasi yang merepresentasikan masyarakat yang mereka layani dan bertanggungjawab untuk mengupayakan agar kebijakan yang dirancang dan diimplementasikan dapat mencapai hasil dan menjangkau beragam kepentingan publik (newman & ashworth, 2016). pada umumnya organisasi publik seringkali digambarkan sebagai organisasi yang dikelola secara top-down yang memiliki struktur hirarkis yang ketat. dalam organisasi seperti ini, orientasi utamanya terfokus pada bagaimana menjalankan urusan organisasi sehari-hari, merespon kebutuhan-kebutuhan internal, dan pengambilan keputusan yang berpatokan pada rantai hubungan atasan-bawahan yang kaku. selain itu, urusan pekerjaan biasanya didelegasikan oleh atasan kepada bawahan dan sebaliknya urusan pembuatan keputusan disajikan dalam bentuk otorisasi yang dialirkan dari bawahan kepada atasan. situasi ini membuat organisasi publik menghadapi dua kendala klasik yaitu pengambilan keputusan yang berjalan lamban dan lemahnya responsivitas terhadap permintaan atau kebutuhan pihak yang dilayani (schedler & helmuth, 2016). tentunya cara kerja organisasi seperti ini sudah tidak lagi relevan dengan perkembangan situasi saat ini, khususnya bagi negara yang menerapkan sistem demokrasi seperti indonesia. dalam negara demokrasi, organisasi publik dituntut untuk mampu membuat keputusan yang efektif dan efisien serta responsif terhadap kebutuhan dan permintaan masyarakat sebagai pembayar pajak (xu & chan, 2016). berangkat dari pemahaman tersebut, maka makalah ini mencoba untuk memberikan sebuah pertimbangan alternatif mengenai urgensi penerapan teknologi informasi dan komunikasi pada organisasi publik guna meningkatkan kecepatan pengambilan keputusan dan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 58 merespon kebutuhan masyarakat secara lebih akurat. pada prinsipnya, penerapan teknologi informasi dan komunikasi ini sudah lama ditawarkan bagi organisasi publik (almutairi, thurasamy, & yeap, 2020). apalagi apabila kita merujuk pada meningkatnya persaingan yang dihadapi oleh banyak organisasi sektor publik sejak tahun 1970-an, yang telah mendorong organsiasi publik untuk mengadopsi berbagai pendekatan sektor swasta khususnya dalam hal melakukan analisis lingkungan organisasi. kondisi ini menghantarkan pada pembentukan pemahaman bahwa organisasi seperti organisasi publik tidak dipandang lagi dalam bentuk organisasi yang mengedepankan keselarasan hirarkis fungsional secara tunggal melainkan sebagai sebuah proses produksi dengan arus yang lebih cepat dan sederhana. fungsi organisasi kemudian ditinjau sebagai sebuah penerapan proses produksi baik pada proses utama atau pun pendukung. perspektif baru ini memiliki konsekuensi organisasi yang cukup besar khususnya pada penampakan organisasi publik. tampilan organisasi publik yang vertikal-hirarkis dalam bentuk top-down telah berubah menjadi tampilan organisasi horizontal yang diilustrasikan seperti hubungan masukan dan keluaran seperti yang dapat dilihat pada gambar 1. bentuk tampilan ini kemudian disebut sebagai organisasi yang berorientasi pada proses (schedler & helmuth, 2016). gambar 1 perubahan organisasi hirarkis menjadi organisasi yang berorientasi proses sumber: schedler dan helmuth (2016) oleh karenanya, penerapan teknologi informasi dan komunikasi bagi organisasi publik dapat membantu mengakselerasi perubahan tampilan organisasi terutama memperbaiki proses bisnisnya. secara definitif, teknologi informasi dan komunikasi adalah parameter kemajuan teknologi yang efisien yang merevolusi cara produksi, proses logistik, dan pengambilan keputusan di dalam sebuah organisasi (adam, 2020). lebih jauh lagi, teknologi informasi dan komunikasi merupakan instrumen yang penting dalam upaya meningkatkan efisiensi, dengan menyajikan tawaran berupa digitalisasi atas rutinitas administrasi yang selama ini diimplementasikan secara manual (al-kaseasbeh, harada, & saraih, 2019). bahkan teknologi informasi dan komunikasi sangat membantu untuk mengurangi resiko dan ketidakpastian pada sektor publik dengan meningkatkan efisiensi dan efektivitas dalam administrasi publik (sungpublica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 59 bou & dongwook, 2020). hal ini tentunya kondusif dengan tuntutan masyarakat pada konteks negara demokrasi yaitu agar organisasi publik dapat meningkatkan layanannya sehingga lebih leluasa diakses oleh masyarakat dari berbagai latar belakang yang berbeda, lebih efisien, akuntabel dan efektif. menurut manoharan dan ingrams (2018), organisasi publik justeru akan semakin efisien apabila menerapkan teknologi informasi dan komunikasi sebab teknologi informasi dan komunikasi sangat membantu organisasi publik untuk melakukan penyederhanaan serta otomatisasi dalam proses penyelenggaraan pelayanan publik. sebuah survei dilakukan oleh persatuan bangsa-bangsa (pbb) pada tahun 2014 di sejumlah negara yaitu korea, australia, singapura, prnacis, belanda, jepang, amerika dan inggris menunjukkan bahwa kepuasan masyarakat terhadap perlayanan publik meningkat setelah negara-negara tersebut menerapkan sistem pelayanan berbasis elektronik atau yang disebut electronic service delivery (esd) (united nations, 2014). bahkan data primer yang dikumpulkan untuk survei tahun 2020 menunjukkan lebih banyak negara dan kota di berbagai belahan dunia mulai mengupayakan untuk mengejar ketertinggalan mereka dalam strategi pemerintahan digital, beberapa diantaranya adalah negara dan kota yang sebelumnya bukanlah inisiator penerapan egovernment (united nations, 2020). selain itu dalam konteks pengarusutaam kepentingan publik perlu dipahami bahwa penerapan teknologi informasi dan komunikasi dapat memodifikasiasi atau mengubah baik organisasi publik maupun masyarakat itu sendiri ke arah yang lebih paripurna dan adaptif dengan perkembangan teknologi saat ini (twizeyimana & andersson, 2019). pemerintah daerah (pemda) di indonesia mulai melakukan berbagai upaya untuk meningkatkan pelayanan publiknya dengan menerapkan penggunaan teknologi informasi dan komunikasi. lima pemda di indonesia yang cukup menonjol dalam hal ini adalah pemda kota surabaya, pemda kabupaten bojonegoro, pemda kota binjai, pemda kota bandung, dan pemda kota yogyakarta (gamatechno, 2019). selain itu, beberapa pemda lain juga berprestasi baik dalam pelaksanaan e-government seperti: pemprov dki jakarta, pemprov di yogyakarta, pemprov jawa timur, pemprov sulawesi utara, pemkot yogyakarta,pemkot bogor, pemkot tarakan, pemkab kebumen, pemkab. kutai timur, pemkab. kutai kartanegara, pemkab bantul, dan pemkab malang (jenny, 2019). dalam rangka memberikan gambaran yang lebih konkret mengenai dampak penerapan teknologi informasi dan komunikasi terhadap peningkatan kecepatan pengambilan keputusan dan responsivitas organisasi publik terhadap kebutuhan pihak yang dilayaninya, maka tulisan ini mencoba mengangkat aplikasi teknologi informasi dan komunikasi oleh salah satu organisasi publik di indonesia yaitu pemda kota surabaya. pemda kota surabaya merupakan lembaga publik pada tingkal lokal di indonesia yang terbilang cukup berhasil dalam mengaplikasikan teknologi informasi dan komunikasi pada penyelenggaraan aktivitasnya. pemda kota surabaya dijadikan sebagai pencontohan dalam hal penggunaan teknologi informasi dan komunikasi bagi seluruh instansi pemerintah indonesia oleh komisi pemberantasan korupsi (kpk) dan juga memperoleh pengharagaan di tingkat asia pasifik (inixindo jogja, 2020). berdasarkan pada gambaran umum yang telah diungkapkan di atas maka tujuan penelitian ini adalah untuk menganalisis implikasi penerapan teknologi informasi dan komunikasi pada pemerintah daerah kota surabaya terhadap percepatan pengambilan keputusan dan peningkatan responsivitas terhadap kebutuhan dan permintaan masyarakat. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 60 kerangka analisa yang dijadikan dasar penulisan makalah merujuk pada gagasan schedler dan helmuth (2016). argumentasi pemilihan kerangka ini adalah kapasitasnya untuk menjelaskan daya dorong penerapan teknologi informasi dan komunikasi untuk menstimulasi organisasi publik agar lebih berorientasi pada upaya penataan proses bisnis yang lebih sederhana dan sitematis sehingga mengurangi keruwetan dan kesemerawutan alur kerja. sehingga kita dapat melihat dampak nyatanya terhadap penataan proses alur bisnis dan peningkatan kecepatan pelayanan yang diberikan organisasi publik. lebih lanjut diuraikan oleh schedler dan helmuth bahwa ada tiga hal mendukung arah penataan tersebut yaitu: (1) organisasi publik yang terletak pada lokasi yang berbeda dan saling berjauhan dapat mengakses data dan informasi yang sama pada waktu yang bersamaan; (2) mengurangi durasi waktu dan terlampau panjangnya rantai pengambilan keputusan; dan (3) melalui pemanfaatan jaringan internet maka pengguna layanan dapat mengakses dan menerima layanan secara langsung sehingga merampingkan proses pelayanan yang selama ini berbelit-belit termasuk juga memberikan kesempatan pada pengguna layananan untuk memantau proses pelayanan sehingga proses bisnis organisasi publik menjadi lebih terbuka, transparan dan akuntabel (schedler & helmuth, 2016, hal. 325). oleh karenanya, penulis kemudian menyusun sebuah model kerangka konseptual yang dijadikan acuan dalam menyusun diskusi dan pembahasan dalam makalah ini dengan merujuk pada tiga arah penataan proses bisnis pada organisasi publik yang dikemukakan oleh schedler dan helmuth (2016). adapun modelnya dapat kita lihat pada ilustrasi di bawah ini: gambar 2 model konseptual metode penelitian metode yang digunakan dalam penulisan makalah ini adalah dengan menggunakan studi literatur. metode ini didasarkan pada upaya untuk mengumpulkan dan mensintesis hasil penelitian yang sebelumnya untuk mendapatkan pengetahuan yang baru (snyder, 2019). secara lebih terperinci, terdapat tiga pendekatan dalam metode survei literatur yatu pendekatan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 61 sistematis, pendekatan semi-sistematis, dan pendekatan integratif. makalah ini akan disajikan dengan menggunakan pendekatan pertama yaitu studi literatur sistematis. pendekatan ini bertujuan untuk melakukan sintesis dan membandingkan temuan-temuan sebelumnya untuk membentuk pengetahuan yang baru (snyder, 2019). melalui hal tersebut, diharapkan pembaca dapat mengetahui bagaimana dampak penggunaan teknologi informasi dan komunikasi terhadap percepatan proses pengambilan keputusan dan peningkatan responsivitas organisasi publik terhadap pihak-pihak yang dilayaninya. data yang digunakan dalam tulisan ini adalah data sekunder yang dikumpulkan dari berbagai macam literatur tentang aplikasi teknologi informasi dan komunikasi pada organisasi publik. selain itu, data juga diperoleh dari situs resmi pemerintah daerah kota surabaya yaitu https://surabaya.go.id, serta beberapa sumber publikasi elektronis lainnya. data yang dikumpulkan adalah data tentang jenis pelayanan publik atau informasi publik yang digitalisasi serta alur proses pengambilan keputusan setelah dilakukan digitalisasi terhadap pelayanan atau informasi tersebut. selanjutnya, data yang diperoleh dianalisis dan dievaluasi secara kuantitatif untuk menjawab pertanyaan penelitian yang telah dirumuskan secara khusus dalam makalah ini. diharapkan hasilnya dapat digunakan sebagai rujukan untuk memberikan inspirasi dan mempersuasi berbagai pemerintah daerah di indonesia sebagai organisasi publik untuk mengintensifkan penggunaan teknologi informasi dan komunikasi dalam proses pembuatan keputusan dan penyelenggaraan pelayanan publik yang lebih responsif terhadap kebutuhan dan permintaan masyarakat terutama di tengah situasi pandemi covid-19 yang terjadi pada tahun 2020 ini. hasil dan pembahasan penyajian hasil dan pembahasan akan dibagi ke dalam empat bagian. pada tiga bagian awal, pembahasan akan mengacu pada model konseptual sebagaimana yang telah disampaikan di bagian pendahuluan yaitu mengenai arah penataan proses bisnis organisasi publik melalui penerapan teknologi informasi dan komunikasi. sedangkan pada bagian akhir, penulis akan memberikan semacam catatan reflektif terhadap aplikasi teknologi informasi dan komunikasi pada organisasi publik. secara lebih terperinci sistematika penyajian hasil dan pembahasan adalah sebagai berikut: 1. bagian pertama akan mengulas mengenai akses terhadap data dan informasi yang simultan; 2. bagian kedua akan membahas mengenai percepatan dan penyederhanaan pengambilan keputusan; 3. bagian ketiga akan mendiskusikan mengenai perampingan dan upaya memperlancar penyelenggaraan pelayanan publik; dan 4. bagian keempat adalah catatan reflektif penulis atas penerapan teknologi informasi dan komunikasi pada pemda kota surabaya. akses terhadap data dan informasi secara simultan kemudahan mengkases data organisasi publik saat ini menjadi sebuah keharusan. hal ini akan minsinergikan gerak kerja organisasi publik sehingga membantu untuk mencapai tujuan yang diharapkan. pada saat salah satu institusi publik kesulitan mengakses data secara bersamaan maka proses bisnis di dalam organisasi publik menjadi lamban. tujuan utama penerapan teknologi informasi dan komunikasi dalam organisasi publik adalah mempercepat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 62 proses bisnis di dalam birokrasi. salah satu jenis pelayanan yang direkayasa oleh pemda kota surabaya untuk memudahkan setiap satuan kerja perangkat daerah (skpd) mendapatkan data secara bersamaan adalah dengan menerapkan sistem penganggaran elektronis atau electronic budgeting (e-budgeting). semenjak tahun 2003 pemerintah kota surabaya sudah menerapkan sistem e-budgeting tersebut. seperti yang dapat dilihat pada gambar 3 yang menampilkan alur proses e-budgeting bahwa melalui sistem ini setiap skpd di lingkungan pemda kota surabaya dapat mengakses data dan informasi anggaran serta keuangan pemda kota surabaya secara bersamaan tanpa harus menunggu turunnya disposisi konvensional dari atasan di dalam birokrasi. gambar 3 alur ebudgeting pemda kota surabaya sumber: pemda kota surabaya (2020) tampilan data yang disajikan di dalam situs e-budgeting antara lain adalah: komponen penyusunan anggaran, pembuatan anggaran, rincian anggaran, evaluasi anggaran, daftar harga dan daftar penyususnan komponen, rekap anggaran, histori rincian anggaran dan setting kode rekening komponen penyusun anggaran (pemerintah daerah kota surabaya, 2020). secara lebih terperinci kita dapat melihat tampilan laman e-budgeting pemda kota surabaya pada gambar di bawah ini, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 63 gambar 4 halaman utama e-budgeting pemda kota surabaya untuk skpd sumber: pemda kota surabaya (2020) tampilan laman yang sama menyebabkan setiap skpd memiliki rujukan yang sama dan terintegrasi terkait dengan keuangan dan anggaran di lingkungan pemda kota surabaya. implikasinya hal ini tidak membingungkan bagi aparatur pemerintah dalam mengambil keputusan untuk merealisasikan penggunaan sumberdaya keuangan sehingga dapat dimanfaatkan secara cepat dan tepat. dampak lainnya adalah mempercepat proses pemberian pelayanan kepada masyarakat dan memberikan rasa aman terhadap pengambil keputusan dan pemanfaat anggaran. dengan kemudahan akses terhadap anggaran, maka proses pencairan anggaran menjadi lebih cepat dan terkendali. dengan demikian, pelayanan yang ingin diberikan kepada masyarakat juga menjadi lebih cepat disampaikan dan menghilangkan kekhawatiran bagi pengguna anggaran bahwa mereka melakukan kesalahan baik secara prosedural maupun secara substantif. selain itu juga, data yang sama yang dapat diandalkan oleh semua komponen anggota organisasi publik dapat meningkatkan rasa kepercayaan antar skpd sehingga gerak dan laju organisasi menjadi lebih harmonis dan terkonsolidasi dengan lebih solid. kemudian juga akuntabilitas dan transparansi juga meningkat sebab, e-budgeting dapat diakses oleh berbagai pemangku kepentingan melalui tautan https://ebudgeting.surabaya.go.id/new_portal/. hal ini tentunya berdampak positif terhadap peningkatan kepercayaan masyarakat terhadap pemda yang sangat penting untuk menggerakkan berbagai program pembangunan yang sudah dirumuskan sehingga proses kerja pemda menjadi lebih cepat dan lancar. mempercepat dan menyederhanakan rantai pengambilan keputusan penerapan teknologi informasi dan komunikasi dapat mengurangi lama dan panjangnya rantai pengambilan keputusan. dengan begitu organisasi publik menjadi lebih responsif dalam merespon kebutuhan dan permintaan publik. rantai komando yang tidak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 64 terlalu panjang akan mentrasnformasi proses pengambilan keputusan yang menjadi lebih cepat dan akurat. kondisi ini secara jelas dapat meningkatkan efisiensi penggunaan sumberdaya publik. melalui aplikasi teknologi informasi dan komunikasi, pimpinan organisasi publik seperti kepala daerah atau kepala skpd dapat memantau perkembangan yang terjadi di dalam organisasinya. termasuk juga memastikan tindakan dan keputusan yang dibuat secara operasional oleh masing-masing personel aparatur pemerintah. dengan mudahnya melakukan pemantauan tersebut, maka pada prinsipnya otorisasi pengambilan keputusan justeru dapat diubah arahnya dari level organisasi yang lebih tinggi ke level organisasi yang lebih rendah melalui kebijakan desentralisasi. sebab, selama ini keraguan dalam melaksanakan desentralisasi dalam pengambilan keputusan disebabkan oleh sulitnya memantau tindakan dan keputusan yang dilakukan pada level aparatur yang berhadapan langsung dengan pengguna layanan. gambar 5 alur penyusunan apbd di pemda surabaya sumber: pemda kota surabaya (2020) merujuk pada gambar 5, kita dapat melihat proses penysunan apbd yang berbasis pada sistem teknologi informasi dan komunikasi. kita dapat melihat keterkaitan antara bank data melalui e-city planning dan usulan masing-masing skpd yang diintegarsikan dalam ebudgeting. dua komponen sub-sistem ini secara simultan menopang pembentukan apbd kota surabaya. selain itu, kita juga dapat melihat kapasitas bank data dalam menampung usulan proyek berdasarkan musrembang dan lokasi proyek yang diproyeksikan melalui sistem informasi lokasi geografis. artinya, baik kepala daerah maupun pimpinan skpd bahkan juga pemangku kepentingan lainnya seperti dprd dan civil society dapat melihat alur proses yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 65 jelas munculnya sebuah proyek pembangunan yang memang berbasiskan pada bukti kebutuhan masyarakat yang telah dirumuskan melalui proses musrembang. selain itu, penyederhanaan proses ini juga akan meningkatkan profesionalisme apartur pemerintah yang mengarahkan pengambilan keputusan dan tindakan berbasiskan pada keahlian masing-masing personel. seperti yang kita ketahui bersama, pada saat teknologi informasi dan komunikasi mulai dipergunakan dalam organisasi publik, maka semua tahapan proses dalam pelaksanaan pelayanan akan ditampilkan di dalam sistem elektronis tersebut. pimpinan kemudian membagi peran dan tugas kepada masing-masing personel untuk membuat keputusan dan mengambil tindakan pada tiap-tiap tahapan proses. hal ini akan mendorong proses pembagian kerja yang dilandaskan pada keahilan yang terbentuk dari latar belakang pendidikan dan pelatihan masing-masing personel sehingga profesionalisme menjadi lebih kontras dalam hal ini. selain itu, penguatan pada aspek profesionalitas tersebut jelas akan mereduksi secara signifikan kesalahan, kelalaian, dan bahkan potensi penyalahgunaan kewenangan pada saat pembuatan keputusan dan pengambilan tindakan. sehingga dalam jangka panjang hal ini dapat meningkatkan citra dan wibawa organisasi publik di hadapan masyarakat dan meningkatkan kepercayaan masyarakat terhadap penyelenggara pelayanan publik. merampingkan dan memperlancar proses penyampaian pelayanan publik arah ketiga dari penerapan teknologi informasi dan komunikasi pada penataan proses bisnis organisasi publik adalah merampingkan dan memperlancar proses penyampaian pelayanan publik kepada masyarakat. pemda kota surabaya menggunakan teknologi informasi dan komunikasi dalam pelayanan publik bidang kesehatan. bentuknya adalah akses untuk memesan pelayanan berobat di rumah sakit umum daerah. gambar 6 tampilan situs e-health pendaftaran pasien di rsud kota surabaya sumber: pemda kota surabaya (2020) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 66 pada gambar 6 kita dapat melihat tampilan dari laman situs e-health pemda kota surabaya yang memungkinkan untuk memberikan pelayanan pendafataran pasien yang dilakukan secara online. dengan demikian, masyarakat kota surabaya tidak perlu pergi ke rumah sakit hanya untuk mengambil nomor antrian berobat. mereka dapat melakukannya dari rumah dengan membuka situs pemda kota surabaya dari komputer atau perangkat elektronik lainnya seperti ponsel pintar di rumah atau di manapun mereka tengah berada. kemudian mereka memesan layanan rumah sakit sesuai dengan poli pelayanan yang dituju di rumah sakit umum daerah untuk mendapatkan nomor antrian. dengan adanya pelayanan ini maka antrian di loket pendaftaran dan penumpukan pasien di rumah sakit umum daerah berkurang secara signifikan sehingga situasi rumah sakit umum daerah menjadi nyaman untuk berobat bagi pasien (surya & faiq, 2019). dampak lainnya adalah pemberian tindakan penangan kesehatan kepada pasien menjadi lebih cepat dan lancar. selain itu, saat ini e-health di kota surabaya sudah terinetrasi dengan bpjs sehingga cakupan layanannya menjadi lebih luas. penerapan teknologi informasi dan komunikasi dalam pelayanan kesehatan melalui pengambilan nomor antrian secara elektronik ini menunjukan bahwa pemda kota surabaya berusaha untuk mendorong akselerasi penataan proses bisnis pelayanan publik menjadi lebih ramping dan lancar serta mudah diakses oleh masyarakat kota surabaya. catatan reflektif aplikasi teknologi informasi dan komunikasi pada organisasi publik menurut pedapat penulis, kebutuhan untuk menerapkan teknologi informasi dan komunikasi pada organisasi publik saat ini semakin penting dan mendesak. penyebabnya adalah obligasi organisasi publik untuk menjawab tuntutan masyarakat sebagai pembayar pajak dalam hal peningkatan kualitas pelayanan publik. peningkatan kualitas setidaknya akan nampak dalam tiga aspek yaitu keterbukaan akses terhadap pelayanan, meningkatnya efisiensi biaya dan waktu pelayanan, serta semakin tingginya akuntabilitas organisasi publik dalam penyelenggaraan pelayanan. pertama adalah keterbukaan akses pelayanan bagi seluruh lapisan masyarakat. kualitas pelayanan publik dapat dikategorikan semakin meningkat manakala berbagai lapisan masyarakat dengan latar belakang yang berbeda dapat mengakses pelayanan yang disediakan oleh organisasi publik tanpa diskriminasi. penerapan teknologi informasi dan komunikasi tentunya akan membuka akses yang seluas-luasnya kepada masyarakat untuk mendapatkan pelayanan dalam jaringan internet. perbedaan lokasi dan waktu serta latar belakang pengguna layanan tidak akan menjadi penghambat untuk mengakses pelayanan selama kualitas jaringan internet yang digunakan dapat diandalkan. kedua adalah waktu dan biaya pelayanan yang lebih efisien. perubahan pada karakteristik masyarakat dari masyarakat agraris menuju masayarakat industrialis lekat dengan keinginan untuk mendapatkan kemudahan dalam pelayanan dengan biaya yang terjangkau. penggunaan teknologi informasi dan komunikasi dapat dijadikan alat untuk meningkatkan efisiensi biaya dan waktu sebab masyarakat tidak perlu mengelurakan biaya untuk keluar rumah dan menghabiskan waktu di perjalanan untuk mengakses sebuah pelayanan tertentu yang disediakan oleh organisasi publik. pada sisi organisasi publik, sebelum penerapan teknologi informasi dan komunikasi, kegiatan administrasi dilakukan secara manual yang memakan sumberdaya dalam jumlah yang banyak. setelah penerapan teknologi informasi dan komunikasi, kegiatan administrasi menjadi otomatis sehingga mereduksi biaya penyelenggaraan pelayan publik seperti misalnya biaya untuk kertas, alat tulis, dan lain sebaginya. selain dapat menghemat biaya, penerapan teknologi informasi dan komunikasi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 67 dapat pula menghemat waktu sebab pengerjaan kegiatan administratif dan penyediaan data menjadi lebih cepat sehingga memperpendek rantai pengambilan keputusan dan pada akhirnya mengakselerasi pengambilan keputusan dan pelaksanaan tindakan organisasional. ketiga adalah meningkatkan akuntabilitas organisasi publik dalam penyelenggaraan pelayanan. penerapan teknologi informasi dan komunikasi memudahkan organisasi publik untuk memberikan keterangan kepada masyarakat manakala masyarakat membutuhkan penjelasan atas hal-hal tertentu atau bahkan jika terjadi permasalahan pada proses penyelenggaraan pelayanan. apabila terdapat kekurangpuasan masyarakat terhadap suatu pelayanan maka akan lebih mudah bagi organisasi publik untuk memberikan penjelasan berdasarkan rekaman elektronis dari sebuah pelayanan sebab aplikasi teknologi informasi dan komunikasi menyediakan catatan elektronis yang terdokumentasikan secara rapi. dengan demikian, pemerintah mudah untuk memantau dan meninjau apa yang telah mereka lakukan. bahkan organisasi publik juga dapat melakukan evaluasi kinerja dengan memanfaatkan dokumen-dokumen elektronis tersebut serta menentukan tindakan korektif yang diperlukan untuk memperbaiki kelemahan yang ada dan meningkatkan kualitas pelayanan kedepannya. sealin itu, hal ini juga akan membantu mempersempit kesenjangan informasi antara masyarakat dan pemerintah karena sumber data yang dipergunakan merujuk pada sumber yang sama. namun demikian, ada beberapa catatan penting yang perlu digarisbawahi oleh kita bersama khususnya bagi pemda yang ingin menerapkan teknologi informasi dan komunikasi dalam penyelenggaraan pelayanan publiknya. pertama, aplikasi teknologi informasi dan komunikasi perlu diimbangi dengan level pengetahuan aparatur pemerintah mengenai penggunaan aplikasi elektronis atau yang seringkali disebut dengan istilah literasi digital atau e-literacy. apabila level e-literacy mereka rendah maka akan berdampak sangat kurang baik terhadap penerapan dan sistem teknologi informasi dan komunikasi. oleh karenanya, salah satu hal yang perlu dipersiapkan secara matang oleh organisasi publik sebelum melakukan penerapan teknologi informasi dan komunikasi adalah mengembangkan kapasitas dan kapabilitas anggota organisasinya untuk mampu mengoperasikan teknologi informasi dan komunikasi secara tepat dan efisien. hal ini dapat dilakukan melalui pendidikan dan pelatihan yang diselenggarakan secara bertahap dan berkesinambungan. kedua, faktor lain yang harus diperhatikan adalah literasi digital masyarakat itu sendiri. seperti yang dijelaskan oleh sa’idah (2017, hal. 79) bahwa karakteristik pengguna layanan elektronik yang berpengaruh terhadap penggunaan layanan e-health adalah pengalaman, pengetahuan dan kemampuan menggunakan teknologi informasi. oleh karenanya, perlu disadari bahwa sasaran utama pengguna teknologi informasi ini adalah masyarakat. jika tingkat literasi digital masyarakat rendah maka pengembangan pelayanan publik secara digital akan lebih sulit. salah satu yang menyebabkan kota surabaya sukses dengan penerapan teknologi informasi dan komunikasi dalam pelayanan publik adalah demografi masyarakat kota surabaya itu sendiri yang lebih banyak didominasi oleh penduduk usia muda yang memiliki tingkat literasi elektronis yang relatif tinggi. sehingga mereka mampu memanfaatkan pelayanan yang disediakan secara digital dengan baik. ketiga, kesuksesan pemda kota surabaya dalam penerapan teknologi informasi dan komunikasi tidak dapat dilepaskan dari cakupan jaringan internet yang hampir meliputi keseluruhan wilayah kota surabaya. keluasan cakupan ini juga didukung dengan kemudahan untuk membangun infrastruktur jaringan internet akibat kontur wilayah kota surabaya yang berupa hamparan dataran rendah karena lokasinya yang dekat dengan laut. selain itu, rintisan pengembangan infrastruktur jaringan sudah diinvestasikan semejak lama, bahkan lebih dari publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 68 sepuluh tahun. sehingga perlu disadari oleh banyak pemda yang lain bahwa pencapaian yang diperoleh pemda kota surabaya tidak diperoleh secara instan melainkan serangkaian proses yang cukup panjang dan detail. simpulan berdasarkan pembahasan yang telah dielaborasi di dalam makalah ini maka dapat disimpulkan bahwa penerapan teknologi informasi dan komunikasi memiliki dampak yang signifikan pada penataan proses bisnis bagi organisasi publik. tiga hal yang menjadi patokan arah dalam penataan proses bisnis tersebut adalah (1) akses lintas unit organisasi publik terhadap data dan informasi secara simultan, (2) mempercepat dan menyederhanakan proses pengambilan keputusan, dan merampingkan, dan (3) memperlancar proses penyampaian pelayanan publik. hasilnya dapat dirasakan pada peningkatan kualitas pelayanan publik melalui (1) keterbukaan akses terhadap pelayanan, (2) meningkatnya efisiensi biaya dan waktu pelayanan, serta (3) semakin tingginya akuntabilitas organisasi publik dalam penyelenggaraan pelayanan. namun demikian, kita juga perlu mencatat bahwa penerapan teknologi informasi dan komunikasi dalam organisasi publik bergantung pada tingkat literasi digital aparatur pemerintah dan masyarakat yang dilayani serta dukungan infrastruktur jaringan internet yang memadai dan dapat diandalkan. referensi adam, i. o. (2020). ict development, e-government development, and economic development: does institutional quality matter? information technologies & international development, 16(1), 1-19. al-kaseasbeh, h. m., harada, y., & saraih, u. b. (2019). e-government services assessment from the perspective of citizens interaction and satisfaction in jordan: pilot study. international journal of research and review, 6(12), 50-60. almutairi, f., thurasamy, r., & yeap, j. (2020). historical development of e-government in the middle east. international journal of recent technology and engineering, 8(5), 748751. doi:10.35940/ijrte.e4912.018520. gamatechno. (2019). 5 kota di indonesia yang telah menerapkan e-government. diambil kembali dari gamatechno blog: https://blog.gamatechno.com/5-kota-di-indonesia-yangtelah-menerapkan-e-government/. inixindo jogja. (2020, september 9). promo: inixindojogja. diambil kembali dari kpk dorong pemerintah daerah gunakan aplikasi e-government: https://inixindojogja.co.id/kpkdorong-pemerintah-daerah-gunakan-aplikasi-e-government/. jenny. (2019). pertumbuhan e-government di indonesia. diambil kembali dari jmc it consultant: https://www.jmc.co.id/blog/pertumbuhan-e-government-di-indonesia/ manoharan, a. p., & ingrams, a. (2018). conceptualizing e-government from local government perspectives. state and local government review, 50(1), 55-66. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 57-69 e-issn 2715-9256 ================================================================================== kristian widya wicaksono implikasi aplikasi teknologi informasi dan komunikasi terhadap transformasi proses bisnis pada organisasi publik 69 newman, j., & ashworth, r. (2016). changing equalities: politics, policies, and practice. dalam t. bovaird, & e. loeffler, public management and governance 3eds (hal. 595616). new york: routledge. pemerintah daerah kota surabaya. (2020). manual surabaya e-budgeting. diambil kembali dari surabaya.go.id: https://ap.surabaya.go.id/v1/uploads/manual-budgeting-dinas.pdf pemerintah daerah kota surabaya. (2020). pendaftaran pasien online. diambil kembali dari e-health pemda koata surabaya: https://ehealth.surabaya.go.id/pendaftaran/ sa’idah, n. (2017). analisis penggunaan sistem pendaftaran online (e-health) berdasarkan unified theory of acceptance and use of technology (utaut). jurnal administrasi kesehatan indonesia, 5(1), 72-81. schedler, k., & helmuth, u. (2016). process management in public sector organization. dalam t. bovaird, & e. loeffler, public management and governance 3eds (hal. 322343). new york: routledge. snyder, h. (2019). literature review as a research methodology: an overview and guidelines. journal of business research, 104, 333-339. sung-bou, k., & dongwook, k. (2020). ict implementation and its effect on public organizations: the case of digital customs and risk management in korea. sustainability, 12(8), 1-19. doi:10.3390/su12083421 surya, & faiq, n. (2019, maret 18). e health surabaya, layanan online kesehatan yang tak perlu antre hingga rujukan pasien lebih cepat. diambil kembali dari tribun jatim: https://jatim.tribunnews.com/2019/03/18/e-health-surabaya-layanan-online-kesehatanyang-tak-perlu-antrehingga-rujukan-pasien-lebih-cepat?page=all twizeyimana, j. d., & andersson, a. (2019). the public value of e-government – a literature review. government information quarterly, 36(1), 167–178. xu, y., & chan, j. l. (2016). financial management in public sector organizations. dalam t. bovaird, & e. loeffler, public management and governance 3eds (hal. 198-215). new york: routledge. united nations. (2014). e-government survey 2014: e-government for the future we want. new york: united nations economic and social affairs department. united nations. (2020). e-government survey 2020: digital government in the decade of action for sustainable development. new york: united nations economic and social affairs department. microsoft word manuskrip 9.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 464 the effectiveness of application of funeral service information systems in the city of bandung 1bayu eka lesmana 1sekolah tinggi ilmu administrasi bandung, indonesia; bayuekalesmana@gmail.com received: january 22, 2023; in revised: may 25, 2023; accepted: july 27, 2023 abstract to optimize funeral services in the city of bandung, the bandung city government through the cipta karaya, construction and spatial development services (ciptambintar) launched a funeral service information system (simpelman). which aims to provide convenience and acceleration of funeral services that were originally conventional to digital or application-based. the research method used in this writing is a descriptive research method with a qualitative approach, the data contained in this study comes from primary data obtained directly from the results of research in the field through interviews and secondary data obtained from relevant literary documents such as journal articles, books to legislation. the simpelman application can be said to have been effective in its application, this can be proven by the readiness of the bandung city government in the construction of the simpelman system accompanied by supporting factors. keywords: public policy, electronic government, effectiveness, application system introduction in carrying out the concept of regional autonomy, based on the law of the republic of indonesia number 23 of 2014 it is explained that the regional governments are given the flexibility by the central government to be able to manage or manage their regions because local governments are considered to know better what the actual needs of the people in their respective regions are. with regional autonomy, an autonomous government is expected to be able to solve all the problems that exist in its territory. such as bureaucratic problems, policy-making, to carrying out services to the community. service to the community is one of the government's tasks which is regulated by regulation in law no. 25 of 2009 concerning public services. in article 1 it is explained that public service is one of a series of activities to fulfill needs carried out by the government as implementing activities. the beneficiaries of the service are the general public, either directly or indirectly, with fast, easy, and measurable service standards. local government as a service provider to the community are often found that lead to the unpreparedness of the government bureaucracy to provide services with service standards mandated by law. problems regarding service to the community are common problems that are often studied by many researchers, such as research governance and decentralization survey 2002 cited by (enitasari & hertati, 2019), which explains that the services provided by local governments to the community are still full of uncertainties. such as costs, service processes, to the uncertainty of time in completing services. thus, the community views services in government agencies as rigid, rigid, and complicated. this has a big impact on the attitude of the people who prefer alternative ways to meet their needs, such as preferring service bureaus or providing additional costs so that their needs can be resolved quickly. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 465 because the problems above are problems that must be resolved by local governments, therefore local governments must reform the bureaucracy to create innovation in the transformation of public services. in the context of bureaucratic reform, local governments must eliminate the attitude of being the rulers in their area, in which this attitude will have an impact on policies decided by the local government which is often not in line with what the community wants or in other words, there is no correlation between local government policies and the needs of the local community. public service transformation can be carried out properly whenever, the local government positions itself as a public servant and involves the community in policymaking (hadi et al., 2020). public service innovation has been specifically explained by the panrb ministerial regulation number 30 of 2014 that, service innovation to the community is a breakthrough in the type of public service that can have a beneficial impact on society. talking about public service innovation, especially towards the direction of service transformation from traditional methods to modern methods, cannot be separated from the times that have changed the culture of service itself. the cultural changes that occur are caused by the demands of modern society which begin with changes in the social system in the culture of the organization which is influenced by technology and information. this new culture in society is spread massively through information technology, which has a direct impact on changing people's perspectives on public service methods (sihotang, 2011). therefore, the transformation in public services is not devoted to the efficiency of local government institutions internally but must consider the satisfaction of the community as an external party that demands local governments to provide information technology-based services. the development of information and communication technology has had a positive impact on the government in various regions in indonesia which has made it an alternative for the public bureaucracy towards creating better public services. this service is implemented in a way that all services that originally used traditional media were changed to digital-based services, which utilize information technology and systems in every government activity including serving the community. the digital services discussed earlier are closely related to electronic government where each service uses information and communication technology. e-government is referred to as a government system process that utilizes information and communication technology as a tool to be able to provide convenience in every service, communication, and transaction process between the government and all elements within the scope of its government such as the public, business organizations, and other non-governmental organizations. thus, the government bureaucracy can realize government processes that are efficient, effective, and transparent and can be accountable to all of its people. (hartono et al., 2010). e-government is generally defined as the use of digital-based technology to change habits in government work processes that seem rigid and rigid to become more flexible in facilitating various community needs and the services provided are oriented towards community satisfaction as service recipients. one purpose to implement ite-government in public services is so that local governments can provide better services to local communities, therefore a strong commitment and seriousness are needed from the government bureaucracy to be able to pioneer and be able to start new things in the current bureaucratic culture (nugraha, 2018). to be able to implement policies e-government evenly distributed throughout indonesia, the government under president megawati soekarno putri issued presidential instruction number 3 of 2003 concerning national development policies and strategies-government to all government agencies, especially local governments in indonesia, to be able to utilize information technology in all forms of service processes in the regions to create effective and efficient services. to utilize information technology systems to improve existing service systems and so that local publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 466 governments can improve the quality of service to the community. so, the government stipulated presidential regulation no. 95 of 2018 concerning electronic-based government systems (spbe). the presidential decree is an embodiment in the context of bureaucratic reform which aims to improve future government services based on service standards. in addition, the presidential decree on spbe is one of the government's seriousness in cutting time in serving the community, as well as the government's efforts to reduce the possibility of extortion practices in services carried out by the government to the people in their area. based on the regulations above, the bandung city government is providing electronic-based services. decided bandung mayor regulation no. 1470 of 2018 concerning the smart city bandung master plan. one of the elements of bandung smart city is smart governance, in providing services to the community the government will transform traditional services into the use of information technology, which is expected to improve the quality of services in the city of bandung, such as speed in completing administration, accuracy of integrated information data throughout platform bandung smart city. to optimize services in the city of bandung regarding funeral services, then the bandung city government through the cipta karaya, construction and spatial development office of the city of bandung launched a funeral service information system which aims to provide convenience and acceleration for the community in finding the nearest cemetery area with an empty or full cemetery status, as well as facilitating the payment of retribution. because simpelman application connected to bank bjb as a medium for payment of fees. so in its application, people register in the application of simpelman, choose the nearest cemetery, fill out the requirements, and in the end pay directly without having to meet with the funeral officials, this will reduce the occurrence of illegal fees in funeral services (humas kota bandung, 2022). funeral services managed by the local government are a very important form of service for the community. the cause of death is natural, and cannot be predicted. in other words, human death cannot be accelerated or postponed according to human wishes. therefore, funeral services must be prioritized, which are managed comprehensively and sustainably by the local government, especially the city of bandung. talking about funeral services and the provision of land for the benefit of the general public, it has been regulated in law no. 2 of 2012 article 10 letter (k) which explains that public burial places must be provided by the government or local government. therefore, the bandung city government should provide services and prepare land for the people of bandung who have died. application made simpelman is one form of the bandung city government's firmness in minimizing the occurrence of extortion in the city of bandung, it is not uncommon to find individuals acting on behalf of funeral officials asking for funeral expenses from heirs. one of the cases of extortion in funeral services in the city of bandung occurred in 2021 at the cikadut public cemetery (tpu), because non-muslims were not the responsibility of the government, meanwhile according to the head of the spatial planning office for the city of bandung, explained that regarding the bodies of non-muslims who are required to pay for funerals it is not justified and the cikadut tpu is free for residents who died covid 19 (putra, 2021). because of the problems above, it is the full responsibility of the bandung city government, therefore the bandung city government stipulates bandung mayor regulation number 99 of 2021 concerning the bandung city funeral service information system which aims to make it easier for mourning residents to get funeral services that are not troublesome, now for registration and payment of levy the people of the city of bandung do not need to register manually or come to the tpu, with the simpelman the public can register online and files now no longer need to be copied, but can be copied upload gradually applied simpelman. application of simpelman is the answer to minimize the occurrence of extortion in the field because in practice all mechanisms publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 467 starting from searching tpu, registration, and payments are connected in the application simpelman. in the regional regulation, it is explained that it is not only the service of providing public burial places and payment of fees, but that there are several services provided by the bandung city government that are accommodated by the application. simpelman includes providing public burial services; tumpeng funeral services; excavation and filling of graves; grave removal or demolition services; rematorium and columbarium services; services for maintaining the cleanliness of the tomb environment; and corpse transport service. referring to bandung city regional regulation no. 5 of 2023 concerning public funeral services, which leads to digital-based services simpelman, is the effort of the bandung city government in realizing bandung smart city, to facilitate the community in managing funerals in the city of bandung. but in its application, when researchers make observations. there are still many problems at first, application simpelman not much is known by the public, this has resulted in many people still registering manually or coming to eater locations to make requests and payments. second, application simpelman is still in the process of development, which at this point is still is web-based which must be accessed in browsers. third, not all services contained in the regional regulation on public funeral services can be accessed on the website https://diciptabintar.bandung.go.id/simpelman/. see some of the problems above. researchers assume, in the application of the application simpelman there is no transformation of transactions and communication between the government and the community in funeral services. therefore, researchers are interested in being able to examine the factors that become an observer and supporters in implementing the application simpelman as well as analyze how effectively the implementation of the application simpelman in providing funeral services to the community which is run by the cipta karya, construction development, and spatial planning (diciptabintar) office of the city of bandung. methods the research method used in this writing is the descriptive research method with a qualitative approach. this research method is used because it aims with the intent and purpose of the research to examine the factors that become obstacles and supports in implementing the applicationsimple and identify how effective the implementation is simpelmanin providing services to the people of the city of bandung, the result of which will be in the form of narrative descriptions. this is following the opinion of experts who state that descriptive research with a qualitative approach will produce research that is narrative or not the result of presenting statistical data. that way, the results of this study will be in the form of words about how effective the implementation is simpelman in funeral services in the city of bandung as well as factors that are inhibiting and supporting the implementation of the application simpelman. the data contained in this study comes from primary data obtained directly from the results of research in the field through interviews. while secondary data or data is obtained from relevant library documents such as journal articles, books, laws, and regulations to the mass media and other data such as information from agencies related to research. the collection of primary data and secondary data was carried out using data analysis techniques, the stages were divided into 3 (three) stages namely, first, data reduction obtained by researchers in the field. second, the presentation of data from data that has been selected. third, drawing research conclusions and verification (sugiyono, 2015). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 468 results and discussion public service is an activity that is one of the duties and obligations that must be carried out by the government to be able to provide fulfillment of the needs of the community, the implementation of which is carried out professionally and community satisfaction as a reference. in the times, today's public services are different from previous conventional services. more changes in community culture smart and literacy about the development of information technology make society more critical and demand more from the government in providing services (budianta, 2020). the demands of modern society for services provided by the government are the beginning of the government having to innovate in improving the quality of services provided to the public. because if services using traditional methods are still maintained, the government will not be able to accommodate the demands of the people who want services that are fast, economical, and measurable. one solution to the demands of the community in matters of service is the electronicbased government system (spbe) or what is often known as electronic government. in simple terms, the meaning of government is a process of providing services to the public managed by the government using electronic information technology assistance (tobing, 2018). in implementing-government in serving the community, the bandung city government is one of the areas that are quite serious about implementing an electronic-based government system. the seriousness of the city of bandung can be proven by its creation platform digital bandung smart city, which led the city of bandung to win an award from the ministry of communication and information with the best title in the category of smart government (wamad, 2022). smart government is one of the indicators contained in the platform bandung smart city, draft smart government bandung city is an effort by the bandung city government to provide services to the community as service recipients to be able to increase community satisfaction, with the principle of openness and convenience for the community in accessing accountable data, and free from kkn practices. funeral service information system (simpelman)is one of the digital services owned by the bandung city government and managed by the cipta karta, construction and spatial planning office (diciptabintar), which utilizes information technology applications to improve the quality of funeral services in the city of bandung which were previously considered not optimal. it is hoped that the presence of simpelman will be an answer to the demands of the community which have difficulty processing administrative data for funerals as well as efforts to improve transparent levy payment transactions (kompastv bandung, 2022). site simpelman can be accessed at https://diciptabintar.bandung.go.id/simpelman/, on this page there are several features for funeral service options, such as new funeral services, payment for registration services or renewal of grave land leases, funeral car rental services, and information related to tpu managed by the bandung city government. in bandung city regional regulation no. 5 of 2023 concerning public funeral services, in article 4 it is explained that there are 14 tpus set by the bandung city government, among them. astana anyar, babakan ciparay, cibarunay, ciburuy, cikadut, cikutra, gumuruh, legok ciseureuh, maleer, nagrog, pandu, rancacili, sirnaraga and cibiru. to apply for funeral services, based on bandung city mayor regulation no. 99 of 2021 the applicant must log in to the application simpelman by first creating an account using the heir's nik ktp and filling out the form provided on the page simpelman, after having an account, the applicant can continue registration by filling out the administration with the documents that must be prepared are the heir's ktp, the deceased's ktp, a photo of the deceased and a death certificate, this data is upload periodically. after success, the applicant will be directed to the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 469 page for filling in the data file that has been input, if the funeral plan submission is approved, the applicant will receive an approval notification on the application simpelman. after the applicant gets an approval notification, the system will automatically display the payment code number/virtual account and funds that must be paid by the applicant, payment of funeral fees through bank bjb by using the code pay/virtual account that has been sent. after making the requester can see the status of the payment and can download receipts or receipts. thus, the applicant does not need to return to the local tpu officer, because the administrative settlement and payment of fees have been accommodated in the application simpelman. according warwick (1979) (abdullah, 1988) says that there are inhibiting factors (impending conditions) and supporters (facilitating conditions) in the implementation stage of the program implementation which will affect the sustainability of the program. this includes when the bandung city government seeks to realize the implementation of the 2018-2023 bandung city rpjmd mission which aims to realize good and clean governance, by implementing simply. the researcher found these two factors, along with supporting and inhibiting factors for implementation simpelman the city of bandung: 1. supporting factors supporting factors in the application simpelman in the city of bandung, namely, a regional regulation that encourages implementation has been enacted simpelman namely bandung city regional regulation number 5 of 2023 concerning public funeral services, which in the regional regulation contains the organization of funerals in the application process, administration, and retribution payments are carried out using an online system with an application simpelman. where the rules encourage all elements to use the application simpelman. the next supporting factor is that the facilities and infrastructure in the city of bandung are very adequate, with the availability of adequate computers and internet devices that will support the implementation of digital-based funeral services, in addition to the application of human resources (hr) or employees owned by diciptabintar bandung city are very adequate (quality), especially to operate computers and provide online services. another supporting factor is the culture of the people in the city of bandung who are already literate in technology, and very influential in the sustainability of online funerals, in which almost all the people of the city of bandung have a cellphone and are accustomed to using a cellphone in fulfilling their needs, such as online shopping, ordering food online, payment transactions mobile banking and so on, this will make it easier to transform conventional systems to digital. 2. inhibiting factors inhibiting factors in implementation simpelman in digital-based funeral services are, simple people not much is known by the people in the city of bandung, this has an impact on the initial goals of development simpelman namely for the transformation of conventional transactions into digital services. this happens because there are still many applicants who still come to tpu officers or are known as the service technical implementation unit (uptd) to carry out transaction submissions and retribution payments. another inhibiting factor is in terms of the application web-based, so people have to go to the link page https://diciptabintar.bandung.go.id/simpelman/ which is considered by the community to be complicated and complicated. so, if the applicant prefers to carry out manual transactions, come to the uptd to submit files, and pay fees, this has an impact on delays in the administrative process. because the applicant is making a manual transaction, the files, and requirements must still be input and uploaded in the application simpelman. so the local uptd has to work extra because of this inhibiting factor. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 470 in addition, the inhibiting factors that affect the smooth implementation simpelman is about information data, data displayed in application features simpelman incomplete, there is some data information that is not contained in the simpelman. as in the new funeral service feature, there are only 13 tpu locations available for selecting tpu locations, whereas, in bandung city regional regulation no. 5 of 2023, there are 14 tpus managed by the bandung city government. the absence of a location for selecting the cibiru tpu will have an impact on applicants who come from the surrounding tpu. the effectiveness of implementing the funeral service information system (simpelman)in the city of bandung the development of community culture in areas that are more modern and open has an impact on their demands for services provided by the government. therefore, the government must be extra in fulfilling these needs. the efforts made by the government in various regions depend on the strategies and policies that are decided. including in the city of bandung, in meeting the needs and demands of the public regarding funeral services, the bandung city government has implemented a policy for organizing funerals with online transactions using an application. simpelman aims to fulfill the demands of the community through simple and easy funeral services by utilizing information technology. to find out whether the bandung city government succeeded or not in implementing the application simpelman in the policy strategy, it can be seen from how useful the application is for the community as users, therefore it is necessary to measure whether it is implemented simpelman has been effective or not in its implementation. nawawi (2013) argues that one of the goals of implementing policies is to create effectiveness so that the government process becomes better than before. the word effectiveness relates to the relationship between output and goals to be achieved, the greater the output obtained, the more effective the program has been determined (enitasari & hertati, 2019). to measure the effectiveness of implementation simpelman in the city of bandung, researchers used the theory of effectiveness according to ni wayan budiani's view (budiani, 2007) hich states that in measuring program effectiveness there are 4 (four) variables, including the accuracy of program targets, program outreach, program objectives, and monitoring. 1. accuracy of program targets based on the results of the research, the target of implementing the program simpelman is specifically for the people of the city of bandung in meeting the needs of the surrounding community in funeral services, which is why he created simpelman this is so that the people of the city of bandung will no longer have difficulties in requesting funeral services and minimize the occurrence of extortion by irresponsible persons because by implementing simpelman will reduce direct transactions between the community and tpu officers, in other words, the transaction process is carried out online. 2. program outreach in terms of the socialization of application implementation simpelman to the community, the bandung city government, especially the ciptabintar service carried out socialization online and offline, online on ciptabintar's social media, and offline notification is made to the people who come to the uptd and not yet massively because there are still many people in the city of bandung who do not know about the application simpelman, this is in line with the large number of applicants who come to tpu or uptd officials for transactions requesting the provision of burial land and payment of retribution fees on the spot. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 471 3. program objectives purpose of the application program simpelman as stated in the bandung mayor regulation number 99 of 2021 that simpelman created for optimization to improve funeral services to the community, to make it easier for the community to access information about funeral services. 4. monitoring based on the results of the application program research simpelman, the bandung city government through the ciptabintar service can be assessed as having carried out monitoring. this can be proven by the existence of a team of technicians within the ciptabintar internal office, specifically for application development simpelman such as improving information data for the community, in addition to monitoring the application implementation simpelmanthis is done by always conducting evaluations in implementation simpelman. in addition, the ciptabintar service is always open to external parties if they wish to provide input for application development simpelman, with the hope that it will get better in its application by what it aspired to. conclusion based on the results of the research in the previous chapter, the authors can conclude the implementation of the application simpelman it can be said that it has been effective in its application, this can be proven by the readiness of the bandung city government in building the system simpelman accompanied by supporting factors. for example, facilities and infrastructure that already have the culture of the bandung city community can be brought for transformation from conventional to digital, apart from that the seriousness factor of the bandung city government in implementing simpelman has a major influence on the success of implementation simpelman is the issuance of bandung city perwal no 99 of 2021 and bandung city regional regulation no 5 of 2023 concerning public funeral services. however, several factors have not run optimally, namely on the part of the community as users, people don't know about the application simpelman is a factor hindering implementation simpelman. in addition, application simpelman which is still in shape web-based must be developed mobile-apps which can be downloaded by users on ios and android, with the aim that people can more easily apply for funerals. suggestions from researchers are, bandung city government must have a strategy for disseminating applications simpelman to the community, for example giving directions to all rw and rt devices to be able to socialize the application simpelman to the people in their respective regions so that the community will easily find out about funeral services based on online. besides that, to facilitate public access, the bandung city government immediately carried out repairs and developed mobile apps so that people can download the application, simpelman. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 464-473 e-issn 2715-9256 =========================================================================== bayu eka lesmana the effectiveness of application of funeral service information systems in the city of bandung 472 references abdullah, s. 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(2018). membangun smart government dalam meningkatkan pelayanan publik, ditulis oleh christian tobing. disdukcapil.pontianak.go.id. https://disdukcapil.pontianak.go.id/membangun-smart-government-dalam-meningkatkanpelayanan-publik-ditulis-oleh-christian-tobing wamad, s. (2022). pemkot bandung sabet gelar terbaik smart governance dari kemenkominfo. detik.com. https://www.detik.com/jabar/jabar-gaskeun/d6438563/pemkot-bandung-sabet-gelar-terbaik-smart-governance-dari-kemenkominfo microsoft word 8654-24716-1-ce.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 26 faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 1jaliludin muslim 1uin sunan gunung djati bandung, indonesia; jaliludin@uinsgd.ac.id abstract the service of organizing the pilgrimage is actually every year always strived to be better. the government through the indonesian ministry of religion in bandung, should be able to implement the implementation of hajj implementation policy optimally and effectively, without ignoring the formal legal rules that have been established so far. this study aims to analyze the factors of success and failure of implementing the implementation of the pilgrimage policy in the city of bandung. the approach used in this study is a qualitative approach, where researchers are directly involved in the study site through observation and participant observation. the type of data from this study are primary data and secondary data. primary data in the form of information and data from interviews with interested parties and the main actors in the implementation of the pilgrimage in the city of bandung. secondary data sourced from articles, literature studies, documents and photos, statistical data, archives both from the government and the public as well as mass media publications. the results of this study indicate that in the process of implementing the implementation of the pilgrimage policy in the city of bandung faces a number of challenges that are not easy so that several factors emerge that led to the success or failure of the implementation process. this study can be concluded that the implementation of the hajj policy in the city of bandung in 2016 has not been carried out properly, due to a paradoxical reality towards the ideal policy that has been determined. keywords: islamic administration, public policy, policy implementation, local government, pilgrimage. pendahuluan undang-undang republik indonesia nomor 17 tahun 1999 tentang penyelenggaraan ibadah haji menyebutkan bahwa penyelenggaraan ibadah haji bertujuan untuk memberikan pembinaan, pelayanan, dan perlindungan yang sebaik-baiknya melalui sistem dan manajemen penyelenggaraan yang baik agar pelaksanaan ibadah haji dapat berjalan dengan aman, tertib, lancar, dan nyaman sesuai dengan tuntunan agama serta jemaah haji dapat melaksanakan ibadah secara mandiri sehingga diperoleh haji mabrur. sementara dalam peraturan menteri agama republik indonesia nomor 10 tahun 2010 tentang organisasi dan tata kerja kementerian agama, disebutkan bahwa tugas kementerian agama adalah menyelenggarakan urusan di bidang keagamaan dalam pemerintahan untuk membantu presiden dalam menyelenggarakan pemerintahan negara. salah satu dari bidang keagamaan tersebut adalah penyelenggaraan ibadah haji. adapun dalam pelaksanaanya penyelenggarakan ibadah haji mulai tatacara pendaftaran, penentuan kuota, manasik haji, penentuan keberangkatan sampai kepada waktu pelaksaanan ibadah haji, menurut kasi haji dan umroh kemenag kota bandung setiap tahun selalu diadakan evaluasi untuk perbaikan tahun berikutnya. tetapi pada kenyataannya masalah publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 27 yang sama selalu muncul kembali sehingga ada kemungkinan baik dari sistem yang harus berubah atau sumber daya manusianya yang masih perlu ditingkatkan. salah satu contoh permasalah yang masih dianggap tidak efektif adalah tatacara pendaftaran haji. berdasarkan peraturan menteri agama (pma) nomor 6 tahun 2010 tentang prosedur dan persyaratan pendaftaran jemaah haji. masalah lain juga yang selama ini banyak dikeluhkan oleh calon jemaah haji adalah kurang efektifnya atau kurang berhasil manasik haji yang diselenggarakan oleh kementerian agama tingkat kabupaten/kota. dalam pelaksanaannya manasik tersebut ada yang dilaksanakan langsung oleh kemenag kota bandung dan ada juga oleh kantor urusan agama (kua). tahun 2015 manasik haji yang diselenggarakan oleh kemenag kota bandung sebanyak 3 kali dan kua sebanyak 4 kali. bahkan manasik praktek masal jemaah haji kota bandung pada tahun 2015 tidak dilaksanakan, padahal tahun-tahun sebelumnya selalu ada. padahal praktek manasik tersebut sangat membantu calon jemaah haji untuk lebih memahami bagaimana nanti pelaksanaan ibadah haji di tanah suci. begitu halnya dalam penentuan kuota haji, sebenarnya dalam penentuan kuota haji sudah ada rujukan secara internasional yaitu jumlah penduduk (islam) daerah setempat dengan skala perbandingan 1:1.000. namun pada kenyataan permasalahan penentuan kuota provinsi, kab/kota selalu timbul setiap tahun. hal ini terjadi karena adanya perubahan jumlah penduduk muslim di tiap daerah. perbedaan kuota antara satu daerah dan daerah lain menyebabkan masa tunggu jemaah haji juga berbeda. ini yang menyebabkan terjadinya perbindahan pendaftaran calon haji dari satu daerah pidah ke daerah lain, walaupun harus dengan memanipulasi data kartu tanda penduduk (ktp). penyelenggaraan ibadah haji dari tahun ke tahun terus mengalami perkembangan dengan segudang permasalahan. jumlah umat islam yang menunaikan ibadah haji mengalami peningkatan, adapun sampai akhir tahun tahun 2014 ditambah sampai bulan april 2016, daftar tunggu di kota bandung pada saat ini, sudah mencapai kurang-lebih dari 27.600 daftar calon jamaah haji perkiraan memasuki tahun 2028-2029. kalau kuota jawa barat tiap tahun kurang lebih sekitar 37.000 orang dengan ditambah ketentuan kebijakan pemerintah arab saudi dikurangi 20% setiap tahunnya dari 2013, maka kuota haji tahun 2016 sudah habis. namun, seiring dengan kondisi kabupaten/kota tentu sangat berbeda-beda daftar tunggunya, karena jawa barat menganut kuota haji kabupaten/kota. penentuan kuota haji kabupaten/kota di jawa barat tersebut diputuskan dengan surat keputusan (sk) gubernur provinsi jawa barat. hal lain yang banyak dikeluhkan calon jemaah hai adalah tidak transparannya penggunaan biaya ibadah haji kepada jamaah yang menyetorkan sebesar 3.589 us$ perorang pada tahun 2012 adapun tahun 2013-215 sebesar 3.319 us$ adapun untuk tahun 2016 sebesar 3139us$ (memang ada penurunan yang setiap tahunnya berubah). masih harus juga menambah biaya transportasi dari daerah masing-masing ketempat embarkasi seperti kota bandung, yang perjamaah harus mengeluarkan untuk pulang pergi antara bandung dan bekasi ditahun 2016 rp. 780.000,dan biaya lainnya menurut data staf kemenag dan fkbihi kota bandung. keadaan tersebut menunjukan bahwa dengan banyaknya calon jamaah haji dari berbagai kalangan dan lapisan masyarakat, dari berbagai latar belakang, maka dengan demikian kebutuhan dan tujuan yang berbeda-beda, menimbulkan masalah tuntutan pelayanan yang bervariasi. pemerintah menangkap aspirasi yang berkembang dan menyadari akan kebutuhan warga negara yang akan menunaikan ibadah haji sebagaimana ditegaskan dalam undang-undang nomor 13 tahun 2008 pasal 1 baik yang menyangkut fasilitas, biaya, trasnportasi, kesehatan dan lainnya. seringkali dijumpai kekecewaan masyarakat pada publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 28 penyelenggaraan pelaksanaan haji, mulai dari masalah biaya penyelenggaraan ibadah haji (bpih), pelayanan di tanah air sampai pelayanan di tanah suci. berbicara penyelenggaraan ibadah haji yang merujuk pada peraturan perundangundangan, maka tentunya berbicara tentang implementasi kebijakan. grindle (1980) memaknai implementasi kebijakan sebagai sebuah proses administrasi pada umumnya atau sebuah proses dari tindakan administrasi yang dapat ditelusuri pada tingkatan program tertentu. hal yang sama diungkapkan edward iii (1980) yang mengartikan implementasi kebijakan sebagai tahapan pembuatan kebijakan antara penetapan kebijakan dan konsekuensi kebijakan terhadap orang-orang yang terkena dampak dari padanya. sementara menurut jones (1984), setidaknya membutuhkan dua bentuk tindakan yang dilakukan secala berurutan. pertama merumuskan tindakan apa yang telah merumuskan tindakan yang akan dilakukan. kedua, melaksanakan tindakan apa yang telah dirumuskan tadi. implementasi dimaksudkan bahwa keputusan yang dipilih oleh pemerintah dari berbagai alternatif kebijakan ke dalam tindakan. lebih lanjut mazmanian dan sabatier (1983) mengemukakan bahwa implementasi adalah pelaksanaan keputusan kebijakan dasar, biasanya dalam bentuk undang-undang, namun dapat pula berbentuk perintah-perintah atau keputusan-keputusan eksekutif yang penting atau keputusan badan peradilan. merujuk pada pendapat tersebut, dapat dikemukakan bahwa implementasi melibatkan sejumlah sumber yang termasuk manusia, dana dan kemampuan organisasional yang dilakukan oleh pemerintah maupun swasta (individu atau kelompok) untuk mencapai tujuan yang telah ditetapkan oleh pembuat kebijakan. ini juga menunjukan bahwa pendapat mazmanian dan sabatier tersebut memiliki cakupan yang luas tidak hanya berupa kebijakan dasar yang tertulis namun dapat pula berupa kebijakan yang lebih bersifat teknis yang dibuat untuk melaksanakan kebijakan yang sudah ditetapkan. sementara howlet dan ramesh (1995) mengungkapkan bahwa implementasi kebijakan adalah proses pelaksanaan program-program dan kebijakan, yang merupakan penterjemah dari rencana-rencana ke dalam praktek. anderson (1979) mengemukakan bahwa implementasi kebijakan merupakan tahapan yang bersifat praktis dan dibedakan dari formulasi yang dapat dipandang sebagai tahapan yang bersifat teoritis. impelementasi kebijakan merupakan pelaksanaan dari kebijakan yang dilakukan oleh mesin administratif pemerintah untuk memecahkan masalah yang dihadapi. mustopadidjaja (1998) yang menyataka bahwa mplementasi kebijakan merupakan suatu yang sangat penting bahkan mungkin jauh lebih penting dari pembuatan kebijakan. kebijakan akan sekedar berupa impian atau rencana yang tersimpan dalam arsip apabila tidak diimplemenasikan, sehingga akibat dari kurangnya perhatian terhada[ implementasi kebijakan akan menghilangkan mata rantai antara perumusan kebijakan dengan evaluasi kebijakan. hoogwood (1986) menyatakan pelaksanaan kebijakan itu mampir selalu disesuaikan lagi, hal ini disebabkan karena tujuan dirumuskan terlalu umum, sarana tidak dapat diperoleh pada waktunya dan factor waktu dipillih terlalu optimis, semua ini berdasarkan gambaran situasi yang kurang tepat. menurut albrow (1980) dapat dikemukakan bahwa implementasi kebijakan mengandung unsur-unsur sebagai berikut: 1. proses, yaitu rangkaian aktivitas atau aksi nyata yang dilakukan untuk mewujudkan sasaran/tujuan yang ditetapkan. 2. tujuan, yang hendak dicapai melalui aktivitas-aktivitas yang dilaksanakan 3. hasil atau dampak, yaitu manfaat nyata yang dirasakan oleh kelompok sasaran publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 29 dengan demikian studi implementasi kebijakan publik pada prinsipnya berusaha memahami apa yang senyatanya terjadi sesudah sesuatu program dirumuskan yakni peristiwaperistiwa dan kegiatan-kegiatan yang terjadi setelah proses kebijakan negara, baik menyangkut usaha-usaha mengadministrasikan maupun usaha-usaha untuk memberikan dampak tertentu pada msyarakat ataupun peristiwa-peristiwa. dari beberapa proses kebijakan, implementasi kebijakan merupakan aspek penting dari keseluruhan proses kebijakan. biasanya impelementasi dilaksanakan setelah sebuah kebijakan dirumuskan secara jelas, termasuk jangka pendek, jangka menengah, dan jangka panjang. selanjutnya menurut syukur (1986) dan wahab (1997) ada tiga unsur penting unsur dalam proses implementasi yaitu (i) adanya program atau kebijakan yang dilaksanakan; (ii) target group yaitu kelompok masyarakat yang menjadi sasaran dan diharapkan akan menerima manfaat dari program ini, perubahan atau peningkatan; (iii) unsur pelaksanaan (implementer) baik organisasi atau perorangan untuk bertanggungjawab dalam memperoleh pelaksanaan dan pengawasan dari proses implementasi tersebut. adapun implementasi program pemerintah dapat dipandang dari tiga sudut yang berbeda yaitu pertama, pemrakarsa kebijakan/pembuat kebijakan; kedua, pejabat-pejabat pelaksana di lapangan dan yang ketiga, aktor-aktor perorangan di luar badan-badan pemerintahan kepada siapa program itu dituju, yakni sekelompok sasaran (target group). pelayanan penyelenggaraan ibadah haji sebenarnya setiap tahun selalu diupayakan agar lebih baik. upaya perbaikan meliput penggunaan sistem daftar tunggu guna menjamin kepastian keberangkatan jamaah calon haji; mempersingkat jarak tempuh melalui penerbangan langsung jakarta-madinah (sebelumnya melalui jeddah), sehingga lebih efisien dan mengurangi beban fisik dan psikologis para jamaah haji; dan disediakan makan gratis selama sembilan hari ketika bermukim di madinah, akan tetapi tetap saja masih ada meninggalkan beberapa persoalan. adapun fasilitas di makkah mulai tahun 2015 selain pemondokan dan transfortasi, disediakan makan dalam sehari satu kali (siang hari). ini merupakan bagian dari upaya peningkatan pelayanan kepada jemaah haji. adapun kenyataan yang lain dalam penyelenggaraan ibadah haji menurut jemaah haji tahun 2016 masih belum memuaskan sesuai dengan harapan. hal tersebut dapat dilihat dari beberapa catatan seperti adanya perbaikan pelayanan di indoensia, perbaikan kondisi pemondokan, baik di indonesia yaitu di asrama haji bekasi dan pemondokan di makkah dan madinah, perlunya perbaikan katering bagi jamaah yang belum ada perubahan dalam kurun waktu yang sudah lama, perlunya peningkatan fasilitas pelayanan pendukung di arab saudi seperti transportasi dan kesehatan, perlunya mengurangi tambahan biaya yang dibebankan kepada jemaah haji selain onh, dan masih perlunya pemahaman pelaksanaan ibadah haji dan situasi dan kondisi serta adat dan istiadat daerah makkah dan madinah. adapun untuk meningkatkan lembaga penyelenggaraan ibadah haji yang dikoordinir oleh kementerian agama ri telah dilakukannya pelatihan manajemen kepada pengelola lembaga, bantuan sarana dan prasarana, serta pemberian bantuan untuk kegiatan operasional. sedangkan janji menteri agama ri saat ini menyatakan akan meningkat kwalitas pelayanan haji. bahkan, pelayanan yang diberikan kepada jama’ah haji akan mengalami peningkatan dibanding tahun-tahun sebelumnya. penyelenggaraan haji indonesia akan berjalan dengan baik apabila dikelola oleh sebuah lembaga yang kuat dan diusung dengan sumber daya manusia yang jujur, amanah, bertanggungjawab, kompeten, dan berorientasi pada pemberian pelayanan terbaik serta perlindungan kepada jamaah haji. hanya dengan cara itulah jamaah haji indonesia dapat terhindar dari permainan tangan-tangan kotor. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 30 namun demikian, masih didapati berbagai kelemahan, kekurangan yang dianggap gagal pada item tertentu dalam penyelenggaraan ibadah haji yang diamati peneliti. yang kesemuanya bermuara kepada implementasi kebijakan tentang penyelenggaraan ibadah haji. selain masih belum transparannya penggunaan dana ibadah haji. kurangnya respons terhadap berbagai lembaga non pemerintah seperti ikatan persaudaraan haji indonesia (iphi), kelompok bimbingan ibadah haji (kbih), majelis ulama indoensia (mui) yang mengontrol haji, keluhan para jemaah serta kurangnya pengawasan, bahkan kebijakan menteri agama republik indonesia membatasi masyarakat yang sudah pernah menunaikan ibadah haji, hal ini telah memicu masalah dalam penyelenggaraan ibadah haji di indonesia khususnya di kota bandung. pemerintah melalui kementerian agama ri kota bandung, seharusnya dapat melaksanakan implementasi kebijakan penyelenggaraan ibadah haji secara optimal dan efektif, dengan tidak mengabaikan aturan legal formal yang sudah ditetapkan selama ini. berdasarkan latar belakang penelitian yang dikemukakan di atas, dapat dirumuskan masalah pokok penelitian dalam bentuk pernyataan masalah implementasi kebijakan penyelenggaraan ibadah haji belum berhasil, sehingga mengakibatkan penyelenggaraan ibadah haji khususnya di kota bandung belum berhasil. dengan demikian, berdasarkan pernyataan masalah tersebut, penelitian ini bertujuan untuk menganalisis faktor keberhasilan implementasi kebijakan penyelenggaraan ibadah haji di kota bandung. metode penelitian pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif, karena bagi penulis pendekatan kualitatif lebih mempunyai kedalaman dan ketajaman analisis dalam mengungkapkan fenomena serta fakta terhadap dampak dari implementasi kebijakan penyelenggaraan haji di kota bandung. penggunaan pendekatan kualitatif ini juga disesuaikan dengan karakteristik yang ada bahwa peneliti secara langsung terlibat di lokasi penelitian melalui pengamatan serta participant observation. penggunaan pendekatan kualitatif menekankan kepada permasalahan mengenai apa adanya (das sein) dengan kenyataan yang ada di lapangan melalui kata-kata lisan atau tertulis, dari orang dan perilaku yang diamati. pada saat yang sama peneliti akan memahami tentang karakteristik lapangan yang berintegrasi dengan kehidupan masyarakat yang akan diteliti. adapun tujuan pemilihan pendekatan kualitatif ini adalah untuk memahami bagaimana proses dan mengungkapkan makna dari setiap fenomena menurut persepsi masyarakat dan pemerintah dengan dukungan teoritik yang ada dan dibangun kerangka pikir, premis dan hipotesis kerja. jenis data dari penelitian ini adalah data primer dan data sekunder. data primer berasal dari informan berupa informasi dan data hasil wawancara dengan pihak yang berkepentingan dan pelaku utama baik dari kementrian agama republik indonesia, pemerintah pusat dan daerah serta masyarakat yang berhubungan dengan penyelenggaraan haji di kota bandung. data sekunder bersumber dari artikel, studi literatur, dokumen dan foto, data statistik, arsip baik dari pihak pemerintah maupun masyarakat serta publikasi media massa. pengumpulan dan pencatatan data dilakukan dengan melakukan observasi langsung ke lapangan dengan melihat hasil kebijakan yang sedang berjalan. pelaksanaan observasi lapangan disertai juga dengan wawancara kepada pihak-pihak yang terkait yang terlibat langsung dalam implementasi kebijakan. selanjutnya hasil observasi dan wawancara ditindaklanjuti dengan pengecekan pada literatur dengan melakukan studi dokumentasi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 31 pengolahan data dimulai dengan menelaah seluruh data yang telah dikumpulkan dari berbagai sumber yaitu berupa data hasil pengamatan, wawancara, studi kepustakaan, dan arsip dengan memilihnya untuk menemukan data yang diperlukan. kemudian dari masing-masing data yang telah ditelaah dari masing-masing sumber itu dibuat abstraksi berupa rangkuman inti. kategorisasi data dikelompokkan atas dasar pikiran, intuisi, dan pendapat. selanjutnya menempatkan data pada kategori masing-masing. metode yang digunakan dalam analisis adalah mengkomporasikan data yang diperoleh dari informan dan dokumentasi. hasil dan pembahasan implementasi kebijakan penyelenggaraan ibadah haji di kota bandung dalam sepuluh tahun terakhir penyelenggaraan haji berlangsung, animo masyarakat yang ingin menunaikan ibadah haji dari tahun ke tahun selalu meningkat. pengecualian terjadi pada tahun 1999 ketika porsi tersebut tidak terpenuhi akibat krisis moneter yang sedang mencapai 70.462 orang, padahal kuota nasional sebanyak 202.000 orang. pada tahun 2013 pemerintah indonesia mendapat surat pemberitahuan dari pemerintah arab saudi tentang kebijakan pengurangan kuota haji sebesar 20% untuk seluruh negara tanpa terkecuali karena adanya proyek pembangunan masjidil harom yang memakan waktu penyelesaian selama 4 (empat) tahun. kuota jamaah haji indonesia yang disepakati dalam mou persiapan haji 1434 h/2013 m sebanyak 211.000 orang berdasarkan jumlah penduduk republik indonesia yang tercatat di pbb. karena ada pemotongan tersebut, maka mengalami pengurangan kuota jamaah haji sebanyak 20% dari 211.000 jamaah, jumlah jamaah haji yang akan diberangkatkan ke tanah suci pada tahun 1434 h/2013 m. sebanyak 168.800 jamaah, yang terdiri dari 155.200 jamaah haji regular dan 13.566 jamaah haji khusus yang diselenggarakan oleh 138 pihk pada tahun 2016. adapun implementasi kebijakan dalam penentuan kuota sudah berdasarkan uu tahun 2008 no 13. namun dalam kenyataannya jumlah penduduk dibanding dengan peminat haji di sebagian daerah ternyata tidak proporsional. sebagaimana hasil wawancara dengan kasi haji dan umroh kemenag kota bandung, sebagaimana berikut ini, “tidak ada perubahan undang-undang no 13 tahun 2008 tentang penyelenggaraan ibadah haji, hanya isinya saja yang berubah, ditambah dengan regulasi kma tentang penyelenggaraan ibadah haji. apabila berbicara masalah hambatan, pasti ada saja, hanya ukuran atau beratnya, atau mungkin kurang sesuai, itu yang jadi permasalahan. contohnya, pemeriksaan kesehatan, pembuatan paspor, pelunasan dengan 2 gelombang, begitu juga biaya pelaksanaan teknis, bahkan dengan jatahnya kuota kota bandung dengan kuota gabungan dari daerah lain ke kota bandung antara keharusan mengirimkan dokumen paspor jemaah dengan jadwal pelunasan waktunya bersamaan. seharusnya yang diharapkan pengiriman dokumen paspor jemaah dikirim setelah selesai pelunasan. berdasarkan wawancara diatas tentang permasalahan dalam penyelenggraan ibadah haji, secara historis dari tahun ke tahun menunjukan telah secara responsif diatasi oleh pemerintah indonesia. bahkan tidak berhenti di situ, saat inipun bergulirnya wacana penyelenggaraan haji yang modern dengan mengedepankan kualitas pelayanan prima, telah mendorong dpr ri untuk mengusulkan inisiatif rancangan undang-undang perubahan uu no. 17/1999 tentang penyelenggaraan haji. batang tubuh perubahan undang-undang nomor 17 tahun 1999 tentang penyelenggaraan ibadah haji memiliki jumlah pasal yang lebih banyak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 32 (kurang lebih dua kali lipat dibandingkan uu no.17 tahun 1999), yaitu terdiri dari 17 bab dengan 60 pasal. di dalam ruu perubahan uu no. 17 tahun 1999, telah diakomodirnya beberapa harapan masyarakat, seperti mengenai pemisahan peran pengawasan yang selanjutnya diserahkan kepada badan pengawas haji dan juga pemisahan pengelolaan dana abadi umat yang dibentuk untuk maksud tersebut. namun demikian pemerintah dalam hal ini kementerian agama tetap memegang peran dalam pengambilan keputusan di satu sisi, dan secara bersamaan juga masih memegang peran sebagai operator atau pelaksana penyelenggaraan ibadah haji. dampak dari adanya revisi menjadi uu no. 13 tahun 2008 dari uu no. 17 tahun 1999, yaitu di antaranya merevisi pemerintah terlalu memonopoli kegiatan penyelenggaraan ibadah haji. dimana regulasi, pelaksana, dan pengawasan bertumpuk pada satu lembaga atau kementerian yaitu kementerian agama republik indonesia. akumulasi kewenangan mengakibatkan terjadinya tumpang tindih kebijakan, antara pemegang kebijakan strategis dengan pelaksana teknis, sehingga memunculkan banyak kekurangan dalam penyelenggara ibadah haji. lahirnya uu yang baru no. 13 tahun 2008 justru tidak lebih baik dari uu sebelumnya yaitu uu no. 17 tahun 1999, dan semakin mengindikasikan adanya praktik kkn. potensi penyimpangan dalam penyelenggaraannya juga banyak ditemukan di uu baru ini, di antaranya sistem perekrutan calon anggota komisi pengawas haji indonesia sangat membuka ruang intervensi bagi menteri agama. adapun uu no. 13 tahun 2008 yang dianggap masih banyak kelemahan, maka pada tahun 2014 dpr ri dan pemerintah merancang undang-undang no. 34 tahun 2014 tentang penyelenggaraan ibadah haji. yang menarik, pada uu tersebut dinyatakan bahwa tata kelola keuangan ditangani oleh badan khusus yaitu badan pengelola keuangan haji (bpkh). badan ini bersifat mandiri dan bertanggung jawab langsung kepada presiden melalui menteri agama. bpkh bertugas mengelola keuangan haji yang meliputi penerimaan, pengembangan, pengeluaran dan pertanggungjawaban keuangan haji, dan berwenang menempatkan atau menginvestasikan keuangan haji dengan prinsip syariah. dengan lahirnya uu ini diharapkan tidak ada lagi monopoli penyelenggaraan ibadah haji oleh lembaga tertentu sehingga berdampak kepada penyelenggaraan ibadah haji yang murah, tertib, aman dan nyaman. walaupun uu haji telah diperbarui, kenyataannya monopoli penyelenggaraan ibadah haji tetap tidak tersentuh. kementerian agama masih menjadi aktor satu-satunya penyelenggaraan ibadah haji. padahal sistem monopoli inilah yang menjadi tidak jelas masalah biaya haji yang harus di bayar oleh calon jamaah yang akan naik haji karena tidak terbukanya peran swasta untuk aktif menentukan biaya haji tersebut. hal ini mengakibatkan adanya monopoli dalam setiap pemenuhan poin-poin keperluan haji mulai dari pengadaan barang, pesawat maupun makanan katering dan penempatan hotel baik di madinah dan juga makkah. dari penjelasan di atas, bahwa penyelenggaraan haji masa periode 1999 sampai sekarang sangat banyak mengalami perubahan penyelenggaraan ibadah haji yang sesuai dengan harapan masyarakat muslim indonesia, bahwa penyelenggaraan ibadah haji merupakan tugas negara (pemerintah). namun undang-undang tersebut masih memonopoli penyelenggaraan, yaitu sebagai pembuat kebijakan, pelaksana dan pengawas. kondisi tersebut melatarbelakangi lahirnya rancangan undang-undang (ruu) yang sangat jelas dalam perubahan penyelenggaraan ibadah haji, khususnya masalah keuangan yang dikelola oleh suatu badan yang diberi nama badan pengelola kuangan haji. ruu yang menurut rencana akan disahkan menjadi undang-undang pada tahun 2015 ini begitu ditunggu-tunggu implementasinya oleh masyarakat karena diharapkan akan bisa mengatasi berbagai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 33 permasalahan penyelenggaraan ibadah haji selama ini, akan tetapi sampai saat ini belum ada berita pengesyahan ruu untuk penyelenggaraan ibadah haji. tingkat keberhasilan sebuah penyelenggaraan ibadah haji dapat dilihat dari beberapa faktor. hal tersebut dapat dilihat misalnya dari a) ketepatan waktu, yaitu jumlah jemaah haji yang terdaftar dapat berangkat sesuai dengan tahun yang ditentukan, b) dukungan fasilitas, yaitu setiap jemaah haji memperoleh layanan fasilitas dan akomodasi sesuai dengan standar yang berlaku, c) kepuasan pelayanan, yaitu setiap jemaah haji dapat merasakan pelayanan yang baik sehingga menimbulkan perasaan kepuasan lahir dan batin sejak pemberangkatan hingga kepulangannya. sebagaimana hasil wawancara bersama dengan, adalah hasil wawancara dengan ketua forum kbihi kota bandung tentang pelaksanaan haji yang ideal.pertama, harus dilihat terlebih dahulu dari tujuan pelaksanaan ibadah haji. terdapat beberapa kata kunci yang senantiasa disampaikan oleh kementerian agama bahwa di dalam pelaksanaan ibadah haji itu ukuran keberhasilannya ditentukan oleh setiap jemaah haji yang terdaftar dan bisa berangkat di tahun sesuai seharusnya berangkat, jemaah haji harus mendapat fasilitas akomodasi sesuai dengan ketentuan, dan mendapatkan pelayanan haji sebaik-baiknya dan bisa kembali ke tanah air dengan selamat. mulai tahun 2016 sudah dimulai terasa ada peningkatan seperti kontrol kesehatan yang lebih ketat dan itu bagus, ada beberapa perbaikan dari sisi standar pelayanan. namun yang masih menjadi masalah adalah biaya. biaya haji itu seharusnya kita punya referensi. artinya, kalau kita menetapkan biaya ibadah haji, apakah sudah memenuhi standar atau belum. mungkin sebagian besar tidak tahu karena informasi ini tidak secara umum dipublikasikan, kalau kita membandingkan dengan biaya negara terdekat saja malaysia itu jauh bedanya. sedangkan kebijakan yang ideal dalam implementasi kebijakan penyelenggaraan haji di kementerian agama kota bandung menurut seorang ketua kbih di kota bandung, yaitu pada dasarnya di kota bandung itu ada 2. pertama, di kamenag dan kedua, forum kbih. artinya kedua lembaga ini yang mendukung penyelenggaraan haji di kota bandung. tentunya diharapkan kedua lembaga ini menjadi lembaga yang sinergis untuk memajukan penyelenggaraan kbih kota bandung. hanya saja dalam hal ini perlu juga dilihat sejauhmana peran-peran itu bisa berfungsi. tentunya diharapkan sesuai dengan alurnya sesuai dengan keberadaan lembaga itu sehingga masing-masing bisa berfungsi. berbicara komponen kebijakan yang ideal, apakah undang-undang atau aturan yang diberlakukan untuk pelaksanaan ibadah haji sudah sesuai dengan harapan. undang-undang nomor 13 tahun 2008 ini sebetulnya sudah hampir mendekati kepada titik ideal, hanya mungkin perlu beberapa tambahan perbaikan untuk lebih sempurnanya pelayanan dari pemerintah terhadap jemaah haji, terkhusus untuk kota bandung. salah satunya adalah kurang sosialisasinya dari aturan ini kepada seluruh jamaah. bisa jadi, apabila sebagai pelaksana, dalam hal ini pemerintah, siap dengan jumlah yang lebih banyak maka itu akan memberikan dampak pada pelayanan yang harus lebih prima. tetapi sebetulnya bukan masalah jumlah tetapi masalah kesiapannya. jadi sebetulnya bukan di jumlah, tinggal kesiapan pemerintah untuk melayani jemaah dengan jumlah sekian, dan harapannya, untuk indonesia ini memang harus ditambah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 34 tabel 1 data pemberangkatan pemberangkatan jama’ah haji kota bandung 2014 – 2016 tahun quota reguler tphd gabungan masuk gabungan ke luar batal berangkat total berangkata 2014 1696 15 669 94 2 2284 2015 1731 39 690 125 10 2325 2016 1731 28 323 93 2 1987 catatan : tahun 2016 total jama’ah gabungan ada 675 orang tapi sebanyak 352 tidak diberkenankan gabung dengan alasan regulasi. sumber : fk kbihi kota bandung sebagaimana hasil wawancara diatas bahwa betapa rumitnya mengenai biaya yang harus dibayarkan oleh jamaah dari yang seharusnya, dikarnakan kurangnya keterbukaan pemerintah dalam masalah biaya kepada jamaah haji, sehingga yang mereka bayarkan seolaholah sudah maksimal dengan harapan pelayanan, pembinaan dan perlindungan/keamanan bisa direalisasikan dengan baik. bahkan dengan adanya keterbatasan kuota jamaah haji indonesia menimbulkan konsekwensi tidak semua peminat haji dapat menunaikan ibadah haji pada tahun yang diinginkan bahkan ada yang menunggu sampai diatas 25 tahun seperti di kalimatan, adapun untuk kota bandung waktu tunggu calon jamaah haji sekitar 10 sampai 12 tahun masa tunggu bagi calon jamaah haji untuk jamaah haji reguler. oleh karena itu kesempatan pendaftaran menunaikan ibadah haji diutamakan kepada peminat yang sehat jasmani dan rohani serta mampu melunasi bpih sesuai ketentuan peraturan perundang-undangan. menurut direktorat jenderal bimas islam dan penyelenggaraan haji departemen agama ri, kuota atau jamaah haji yang berangkat menunaikan ibadah haji terbagi dalam 3 jenis, yaitu jamaah regular, jamaah khusus (onh plus) dan jamaah lain-lain (kloter maupun non-kloter yaitu penyelenggara). seperti diketahui bahwa saat ini pemberangkatan jamaah haji dari indonesia ke tanah suci dilakukan melalui 11 embarkasi yang terbagi dalam 3 zona, yaitu: zona i : banda aceh, medan, batam dan padang zona ii : jakarta, solo, surabaya dan palembang zona iii : balikpapan, banjarmasin dan makasar perkembangan jamaah haji menurut kementerian agama ri masih didominasi oleh lima provinsi yang juga memiliki jumlah penduduk yang banyak. kelima provinsi itu adalah jawa timur, sulawesi selatan, jawa barat, jawa tengah dan dki jakarta. berdasarkan kuota per provinsi, pemerintah membuat keputusan pembagian kuota setiap tahunnya. berdasarkan wawancara diatas ternyata dalam implementasi kebijakan yang ada, dengan realita kebutuhan penyelenggaraan ibadah haji sangatlah jauh dilihat dari kebutuhan jamaah dalam pelayanan dan pembinaan yang real yang belum berhasil dilakukan oleh pemerintah sesuai undang-undang nomor 17 tahun 1999 terdiri atas 16 bab dengan 30 pasal. isinya mengatur tentang ketentuan umum, asas dan tujuan, pengorganisasian, baiya penyelenggaraan ibadah haji, pendaftaran, pembinaan, kesehatan, keimigrasian, transportasi, barang bawaan, akomodasi, penyelenggaraan ibadah haji khusus, penyelenggaraan perjalanan ibadah umroh, ketentuan pidana, ketentuan peralihan dan ketentuan penutup. meskipun demikian, penyelenggaraan haji masih terus diwarnai oleh publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 35 kemelut serta persoalan yang seringkali berulang tanpa memperoleh solusi yang tuntas dan komprehensif. munculnya berbagai persoalan dalam penyelenggaraan ibadah haji selama ini bukan hanya semata-mata persoalan teknik-kasuistik yang disebabkan oleh buruknya manajemen penyelenggaraan haji pemerintah, namun lebih dari itu, uu tersebut ternyata memiliki banyak kelemahan yang berpotensi melahirkan kerancuan sistemik yang berdampak pada buruknya penyelenggaraan haji di indonesia. walaupun dengan adanya perubahan menjadi uu no.13 tahun 2008. hal ini terlihat dari peran kbih yang dianggap oleh jamaah lebih bisa melayani secara langsung terhadap jamaah haji yang ikut dalam kbih tersebut, akan tetapi pemerintah sementara ini menutup mata kepada peran kbih yang nyata-nyata sangat membantu bagi penyelenggaraan ibadah haji khususnya di kota bandung. adapun yang dibutuhkan dari kbih ada kebijakan kelonggaran bagi para pembimbing dari kbih masing-masing utuk mudah dalam tahun tersebut bisa memberangkatkan pembimbingnya walaupun dengan biaya sendiri, dalam hal ini untuk membantu pemerintah dalam pelayanan pembinaan baik dari sebelum berangkat dan proses ibadah haji di arab saudi sampai pulang kembali ke tanah air. sampai sekarang ternyata masih belum ada perhatian walaupun sudah diusulkan melalui fkbihi pusat dengan berbagai alasan yang hanya sifatnya harapan semata. adapun kurang baiknya penyelenggaraan ibadah haji karena adanya kerancuan uu yang menyatakan bahwa pemerintah memegang peran sebagai pemangku kebijakan, pelaksana sekaligus pengawas. monopoli kekuasaan dan kewenangan ini mengakibatkan tidak adanya sistem pengawasan dan sistem keseimbangan, dan berkecenderungan mengakibatkan penyalahgunaan wewenang yang akan berimbas pada lahirnya perlakuan ataupun praktek yang tidak adil. sebagai imbasnya ada para pejabat kementerian agama ri harus beruusan dengan hukum, dikarenakan monopoli pemerintah dalam penyelenggaraan haji menyebabkan kerancuan dalam pengorganisasian haji. peran pemerintah memegang kendali dari mulai regulasi hingga ke pelaksanaan teknis penyelenggaraan sangat jelas akan tetapi masih saja ada hal yang selalu tidak beres dalam pelaksanaannya. hal ini mengakibatkan tumpang tindih antara berbagai kepentingan yang bermuara pada otoritas tunggal menteri agama. saat ini standar kesuksesan penyelenggaran haji bersifat artifisial, yakni hanya menyangkut berhasilnya pemerintah dalam memberangkatkan serta memulangkan kembali jamaah haji ke embarkasi masing-masing. aspek bimbingan, pelayanan serta perlindungan jamaah yang semestinya menjadi kunci terlaksananya ibadah secara baik, masih belum mendapatkan perhatian yang semestinya. bahkan menjadi tanggung jawab kbih secara moril kepada jamaah yang dibawanya. kekacauan berikutnya dalam kaitannya dengan biaya penyelenggaraan ibadah haji (bpih), yaitu undang-undang nomor 17 tahun 1999 tidak mengatur secara jelas mana biaya yang harus ditanggung oleh jamaah dan mana yang harus ditanggung oleh negara. bahkan menurut uu ini, seluruh pembiyaan haji dibebankan kepada jamaah melalui bpih. padahal berdasarkan pasal 3 ditetapkan bahwa ‘pemerintah berkewajiban melakukan pembinaan, pelayanan dan perlindungan dengan menyediakan fasilitas, kemudahan, keamanan dan kenyamanan yang diperlukan oleh setiap warga negara yang melaksanakan ibadah haji’. tidak adanya transparasi dalam porsi penentuan biaya penyelenggaraan ibadah haji (bpih) telah memunculkan kesan kental akan telah terjadinya praktik pengkomersialan haji. transportasi dan akomodasi di mekkah merupakan komponen vital dan terbesar dalam pembiyaan haji. namun sayangnya, penunjukan pelaksana transportasi dan akomodasi hanya ditentukan oleh kebijakan menteri. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 36 dari hasil wawancara diatas, dapat dijelaskan menyangkut kebijakan yang ideal, telah terlaksana dengan baik, walaupun hambatan itu selalu lau ada, seperti persoalan tersebut di atas seperti pengurusan paspor dan teknis lainnya belum sesuai dengan program yang sudah ditetapkan melalui kma yang pada prinsipnya belum berjalan sebagai mana mestinya pada tahap implementasi di tingkat kota dan kabupaten khususnya kota bandung. sehingga masih dibutuhkan koordinasi dan penjabaran dari tingkat pusat ke tingkat bawah agar dalam pelaksanaannya sesuai dengan program dan harapan masyarakat, dengan demikian jika kita merujuk kepada pemahaman defenisi mengenai implementasi kebijakan, maka kebijakan yang ideal adalah merupakan salah satu tahap dalam proses kebijakan publik. biasanya implementasi dilaksanakan setelah sebuah kebijakan dirumuskan dengan tujuan yang jelas dan merupakan suatu rangkaian aktifitas dalam rangka menghantarkan kebijakan sehingga kebijakan tersebut dapat membawa hasil sebagaimana yang diharapkan. simpulan berdasarkan hasil dan pembahasan penelitian yang dilakukan, dapat diperoleh kesimpulan bahwa implementasi kebijakan penyelenggaraan ibada haji di kota bandung tahun 2016 belum terlaksana dengan baik. hal tersebut dikaitkan dengan suatu realitas yang paradoks terhadap kebijakan ideal yang meliputi aspek pelayanan, pembinaan dan perlindungan terhadap jamaah haji indonesia yang tercantum dalam undang undang nomor 17 tahun 1999 dan perubahan undang-undang tahun 2008 nomor 13. realitas tersebut belum semuanya menjadi tanggung jawab pemerintah dalam melaksanaan kewajibannya, karena selama ini pemerintah hanya mengurusi yang sifat administratif semata. sehingga masih ada yang terabaikan khususnya pembinaan, pelayanan dan perlindungan terhadap jamaah secara langsung. disamping itu kebijakan yang ideal melalui program kerja yang dijabarkan melalui kma yang meliputi aspek identifikasi, sosialisasi dan proses penyusunan rencana program telah terbukti belum berjalan dengan baik. terbukti kbih sangat membantu sekali dari mulai di tanah air proses perjalanan ibadah haji sampai pemulangan, bahkan pasca hajian, akan tetapi peran kbih masih dianggap bukan bagian dari peran penyelenggara ibadah haji sehingga masih dikesampingkan akan perannya. referensi abdurrahman, m. (2009). bersujud di baitullah: ibadah haji mencari kesalehan hidup. darwis. (2005). ibadah haji dalam sorotan. bandung: ar-rahmah. dien, m. (2002). pengangkutan jemaah haji indonesia masa kolonial (akhir abad xix, awal abad xx). jakarta : uin syarief hidayatullah dunn, w.n. (2009). analisa kebijakan publik. terjemah muhajir darwin. yogyakarta: hanindita graha widia. edwards iii, g.c. (1980). implementing public policy. washington: congressional quarterly inc. grindle, m.s. (ed). (1990). politics and apolicy implementation in third world, new jersey: princetown university press. hanan, a.l., nidjam, a. (2006). manajemen haji. jakarta: mediacita howlett, m., ramesh, m. (1995). studying public policy: policy cycles and policy subsystem. oxford : oxford university press. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 1 | juni 2020: 26-37 e-issn 2715-9256 =========================================================================== jaliludin muslim faktor keberhasilan implementasi kebijakan penyelenggaraan haji di kota bandung 37 islamy, i.m. (2000). prinsip-prinsip perumusan kebijaksanaan negara. jakarta: bina aksara. kementerian agama. (2006). panduan perjalanan haji. jakarta : dirjen penyelenggara haji dan umrah. majid, d. (2008). berhaji di masa kolonial. jakarta : cv. sejahtera. mazmanian, d. a. & paul. a.s. (1983). implementation and public policy. london: scott, foresman and company. moleong, l.j. (1998). metode penelitian kualitatif. bandung: pt remaja rosda karya. putuhena, s. (2006). historiografi haji indonesia. jogjakarta : lkis. rosadi, a. (2012). sejarah, perkembangan dan pemikiran pengelolaan ibadah haji di indonesia. bandung : cv. arvino raya. saepuloh, a. (2015). praktik penyelenggaran ibadah haji khusus (pihk): memadukan kepentingan ibadah, bisnis dan negara, bandung: fisip unpad. saleh, a.c. (2008). penyelenggaraan haji era reformasi (analisis internal kebijakan publik departemen agama). tanggerang, alvabet. van meter, d.s., van horn, c.e. (1975). the policy implementation process: a conceptual framev:ork. london: sage publications inc. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 92 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung 1sahya anggara, 2pilawati 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; sahyaanggara@uinsgd.ac.id 2administrasi publik, fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; pilawati09@gmail.com abstract the purpose of this study is to analyze, study and find out how the absorption of direct expenditure budget at the bandung district health office 2017 fiscal year. in measuring the budget absorption variable, the author uses halim's theory of budget absorption which includes budget, budget absorption, supporting factors and obstacles to budget absorption. the research approach used is qualitative research type description. data collection techniques were carried out by direct observation, in-depth interviews, and document studies. data analysis techniques using the theory of miles and huberman which consists of three activities namely data reduction, data presentation, drawing conclusions. the results showed that based on three-dimensional indicators the absorption of direct budget in general has been going well. but there are still a number of things that need to be improved, namely regarding the approval of the budget that has not been timely, the lack of human resources (employees) and there are programs that have not been achieved effectively and efficiently so that it affects the absorption of direct expenditure that is not yet optimal. so that the bandung district health office must make efforts to increase and optimize budget absorption by means of approving budgets in a timely manner, proposing an increase in the number of employees and conducting socialization to employees about the budget that will be used in carrying out any program activities that have been previously determined so that the absorption of the budget can be absorbed immediately optimally. keywords: budgeting system, direct expenditure, budget absorption pendahuluan undang-undang otonomi daerah dan undang-undang no. 33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan daerah telah menciptakan perubahan mendasar terhadap pelaksanaan pemerintahan. suatu perubahan dalam hal pengelolaan keuangan negara dan juga menjadi langkah awal kemunculan otonomi daerah. keuangan negara merupakan setiap hak dan kewajiban negara yang dapat dihitung dengan uang, dan segala sesuatu baik berupa uang maupun berupa barang yang dapat dijadikan milik negara berhubung dengan pelaksanaan hak dan kewajiban tersebut. sejauh ini, kemampuan dan kinerja pemerintah dalam perencanaan dan pengendalian keuangan dirasakan masih terlalu lemah. pada umumnya lembaga pemerintah belum menjalankan fungsi dan peranannya secara efektif dan efisien. sementara itu, analisis untuk mengetahui tingkat biaya untuk setiap kegiatan masih jarang dilakukan. perencanaan anggaran yang lemah pada akhirnya akan memunculkan kemungkinan underfinancing atau overfinancing, yang kesemuanya akan mempengaruhi tingkat efisiensi dan efektivitas unit kerja pemerintah. anggaran sebagai alat untuk melaksanakan strategi organisasi harus dipersiapkan sebaikbaiknya agar tidak terjadi bias atau mailto:sahyaanggara@uinsgd.ac.id mailto:pilawati09@gmail.com publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 93 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung penyimpangan. penyerapan anggaran merupakan membandingkan anggaran dengan realisasinya. fenomena rendahnya penyerapan anggaran menjadi isu yang menarik di kalangan pemerintah dan masyarakat. dinas kesehatan kabupaten bandung merupakan bagian dari satuan kerja perangkat daerah (skpd) pemerintah kabupaten bandung, dinas tersebut bergerak di bidang pelayanan kesehatan publik. di dalam laporan kinerja instansi pemerintah (lkip) dinas kesehatan kabupaten bandung tahun 2017, dijelaskan bahwa seluruh program atau kegiatan yang dilaksanakan oleh dinas kesehatan kabupaten bandung sejalan dengan visi kabupaten bandung tahun 2016 s/d 2021 yaitu “memantapkan kabupaten bandung yang maju, mandiri dan berdaya saing, melalui tata kelola pemerintahan yang baik dan sinergi pembangunan perdesaan, berlandaskan religius, kultural dan berwawasan lingkungan”. sektor kesehatan merupakan sektor penting dalam mencapai visi tersebut. pengembangan kebijakan pembangunan kesehatan sangat penting mengingat penyelenggaraan pembangunan kesehatan pada saat ini semakin kompleks. sebagai penjabaran dari visi tersebut maka di dalam rencana strategis dinas kesehatan kabupaten bandung 2016-2021, pada tahun 2017 terdapat sasaran prioritas yaitu meningkatnya penyediaan layanan kesehatan. dalam menunjang keberhasilan dalam sektor kesehatan, maka dinas kesehatan kabupaten bandung mendapatkan pagu anggaran belanja langsung sebesar rp. 365.116.587.042,-. pagu anggaran belanja langsung tersebut dilaksanakan untuk membiayai empat sasaran strategis dengan sembilan indikator kerja yang ada pada dinas kesehatan kabupaten bandung tahun 2017, empat sasaran strategis tersebut yaitu: tabel 1.1 realisasi kinerja dan anggaran pada tahun 2017 no sasaran strategis indikator kinerja anggaran realisasi % penyerapan 1. optimalnya penyediaan layanan kesehatan indeks kepuasan masyarakat (km) bidang kesehatan 41.986.424.513 34.433.120.088 82,01 cakupan pelayanan kesehatan dasar bagi masyarakat miskin 36.236.424.316 32.183.850.125 88.82 2. menurunnya angka kesakitan dan kematian umur harapan hidup (uhh) 200.952.044.406 141.365.233.362.67 70,35 angka kematian bayi 78.611.351.374 28.835.417.298 36,68 akibat (akb) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 94 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung penyakit menular dan tidak menular 3. meningkatnya sanitasi dasar, lingkungan sehat dan perilaku hidup prevalensi balita stunting pada anak baduta (bawah dua tahun) universal akses 100,0,100 di tahun 2019 persentase phbs pada 955.629.300 939.722.300 98,34 1.370.000.000 1.283.984.525 93,72 sehat di masyarakat 4. meningkatnya tata kelola 1.006.135.000 788.200.000 78,34 rumah tangga nilai akuntabilitas instansi dinas kesehatan instansi pemerintah persentase aset dalam kondisi baik 1.121.330.000 954.812.500 85,15 2.877.248.133 2.132.567.107 74,12 sumber: lkip dinas kesehatan kabupaten bandung, 2017 tabel tersebut diatas memberikan informasi bahwa terdapat penyerapan anggaran yang sangat rendah pada sasaran strategis yang kedua yaitu menurunnya angka kesakitan dan kematian akibat penyakit menular dan tidak menular. indikator kinerja angka kematian bayi yang hanya terserap 36,68% menunjukkan bahwa masih adanya pelaksanaan program kegiatan yang kurang efektif dalam menggunakan angggaran yang sudah ditetapkan sebelumnya. kegagalan dalam penyerapan anggaran tersebut disebabkan oleh adanya keterlambatan juklak dan juknis kegiatan dalam menunjang pelaksanaan kegiatan. sehingga dari pagu anggaran belanja langsung sebesar rp. 365.116.587.042,yang dianggarkan untuk mencapai target yang ditetapkan berhasil terserap sebesar rp. 242.916.907.305,26,sehingga persentase daya serap anggaran belanja langsung dinas kesehatan kabupaten bandung sampai 31 desember 2017 adalah sebesar 66,53% dari anggaran indikatif yang direncanakan. hal tersebut menunjukkan bahwa perencanaan dinas kesehatan kabupaten bandung perlu dioptimalkan agar lebih efektif dan efisien dalam meningkatkan kinerja yang mendukung pencapaian visi kabupaten bandung. kemudian pada dinas tersebut diperoleh informasi melalui laporan kinerja instansi pemerintah (lakip) dinas kesehatan kabupaten bandung pada tahun 2014 sampai dengan 2017, bahwa penyerapan anggaran belanja langsung dari tahun 2014, 2015, 2016 dan 2017 dikatakan masih belum maksimal. hal tersebut dapat dilihat bahwa pada tahun 2014 penyerapan anggaran belanja langsung sebesar 66,86%, kemudian pada tahun 2015 sebesar 72,19%, dan pada tahun 2016 sebesar 74,19%. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 95 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung tabel 1.2 daftar realisasi dan anggaran belanja langsung dinas kesehatan kabupaten bandung no tahun anggaran realisasi persentase sisa anggaran 1 2014 187.303.651.800, 125.231.955.718, 66,86 % 62.071.696.082, 2 2015 248.523.941.501,179.417.315.809,72,19 % 69.106.625.692, 3 2016 306.990.292.055,227.746.742.512,49,74,19% 79.243.549.542,51, 4 2017 365.116.587.042, 242.916.907.305,26, 66,53% 122.199.679.736,74 sumber: lakip dinas kesehatan kabupaten bandung, 2017 dilihat dari tahun 2014 sampai dengan tahun 2017, anggaran belanja langsung pada dinas kesehatan kabupaten bandung tiap tahunnya mengalami kenaikan alokasi anggaran, dan untuk penyerapan anggaran pada tahun 2014 sampai tahun 2016 mengalami peningkatan dalam persentase, yaitu 66,86% (2014), 72,19% (2015), 74,19% (2016) namun masih terdapat sisa anggaran yang banyak yang tidak dimanfaatkan. dan pada tahun 2017 persentase penyerapan anggarannya mengalami penurunan menjadi 66,53%. sedangkan jika dilihat dari sisa anggaran dari tahun ke tahun mengalami peningkatan dan sisa anggaran yang paling tinggi terjadi pada tahun 2017. adapun kendala yang dihadapi dalam pencapaian target realisasi anggaran pada dinas kesehatan kabupaten bandung pada tahun 2017 adalah: 1. keterlambatan pelaksanaan koordinasi dan ketersediaan informasi serta mekanisme bantuan dana provinsi dan pusat, terutama yang berasal dari dana alokasi khusus (dak) dan non fisik untuk kegiatan bantuan operasional kesehatan (bok) dan jaminan persalinan (jampersal) sehingga ada beberapa kegiatan yang sudah direncanakan namun tidak dapat dilaksanakan; 2. peran serta masyarakat dalam kegiatan kesehatan belum optimal sehingga tidak semua kegiatan yang melibatkan masyarakat dapat terlaksana; 3. ketidakmampuan aparatur pegawai dalam melakukan pencatatan dan pelaporan keuangan terutama di uptd pelayanan kesehatan sehingga pertanggung jawaban dan pendokumentasian kurang optimal; 4. ketidakcakapan aparatur pegawai dalam pelaksanaan program pelayanan kesehatan; 5. data keuangan, data non keuangan dan data program sebagai bahan penyusunan laporan keuangan belum tepat waktu. dengan melihat fenomena penyerapan anggaran belanja langsung yang ada pada dinas kesehatan kabupaten bandung, maka dari itu penulis tertarik untuk melakukan penelitian tentang: “analisis penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung tahun anggaran 2017”. sehingga penelitian ini bertujuan untuk menganalisis bagaimana penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung tahun anggaran 2017. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 96 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung metode penelitian pendekatan penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. peneliti menggunakan metode ini karena relevan dengan permasalahan yang ada dan sesuai dengan rumusan masalah yang ada untuk menggambarkan objek penelitian yang akan diteliti berkaitan dengan penyerapan anggaran. di mana penelitian ini hanya menggunakan satu variabel tanpa membandingkan dengan variabel lainnya. penelitian ini menggunakan jenis penelitian deskriptif karena untuk memberikan deskripsi atau gambaran mengenai persoalan, kejadian, aktifitas yang sedang berlangsung pada waktu penelitian dilakukan. dengan menggunakan pendekatan kualitatif dan metode deskriptif ini peneliti berupaya untuk menguraikan, menggambarkan, mencatat, menganalisis, menginterpretasikan kejadiankejadian dan fakta-fakta yang ditemukan dalam penelitian mengenai analisis penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung. hasil dan pembahasan dinas kesehatan kabupaten bandung merupakan salah satu bagian dari satuan kerja perangkat daerah (skpd) pemerintah kabupaten bandung yang bergerak di bidang pelayanan kesehatan publik. untuk melaksanakan tugas dan kewajibannya, dinas kesehatan kabupaten bandung mendapatkan pagu anggaran belanja langsung sebesar rp. 365.116.587.042,-. pagu anggaran sebesar tersebut digunakan untuk membiayai pelaksanaan program yang ada pada dinas kesehatan kabupaten bandung pada tahun 2017 dan berhasil terserap atau penyerapan anggarannya sebesar 66,53%. anggaran belanja langsung dinas kesehatan kabupaten bandung tahun anggaran 2017 dapat dilihat berdasarkan unsur-unsur anggaran dari subagio dalam tjandra (2009) yaitu: a. kebijakan pemerintah yang tercermin dalam angka-angka aspek pertama dari unsur – unsur anggaran yaitu mengenai kebijaksanaan pemerintah yang tercermin dalam angkaangka. anggaran merupakan kebijaksaan pemerintah yang tercermin dalam angkaangka. anggaran belanja langsung pada dinas kesehatan kabupaten bandung tahun anggaran 2017 yaitu sebesar rp.365.116.587.042,-. anggaran tersebut ditetapkan bukan sembarang dalam arti sebelum angka itu muncul sudah melalui tahapan perencanaan anggaran sampai ditetapkan untuk kemudian dilaksanakan dalam hal mencapai tujuan. “proses perencanaan anggaran pasti gak akan lepas dari proses perencanaan sebelumnya dimana kita pasti punya dokumen-dokumen, dimulai dengan dokumen-dokumen perencanaan lima tahunan, berupa kalo di dalam level kedaerahan berupa rpjmd, kemudian untuk level dinas dalam bentuk renstra”. (wawancara pada tanggal 28 januari 2019). jadi, besarnya angka yang ditetapkan dalam anggaran belanja langsung dinas kesehatan kabupaten bandung tahun anggaran 2017 tersebut dihasilkan dari proses perencanaan mulai dari level kedaerahan sampai level dinas. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 97 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung selanjutnya kepala bagian keuangan menjelaskan mengenai anggaran dalam wawancara sebagai berikut: “nah penganggaran tahunan itu pasti mengadopsi pada rencanarencana yang telah ditetapkan dalam dokumen-dokumen tersebut yang telah ditetapkan tadi itu. sehingga pembiayaan itu mengikuti rencana kerja yang akan di laksanakan. jadi bukan uangnya dulu tapi kegiatannya apa yang akan dikerjakan sehingga muncullah angka besarnya anggaran”. (wawancara pada tanggal 30 januari 2019). dari informasi tersebut dapat dikatakan bahwa dinas kesehatan kabupaten bandung telah melakukan proses perencanaan yang panjang untuk menentukan besarnya anggaran yang harus dialokasikan yaitu untuk anggaran belanja langsung pada tahun 2017 sebesar rp. 365.116.587.042,-. b. rencana pemasukan untuk membiayai pengeluaran aspek selanjutnya dari unsur-unsur anggaran yaitu rencana pemasukan untuk membiayai pengeluaran. untuk menjalankan tugas dan melaksanakan semua program yang sudah ditetapkan oleh suatu organisasi, maka diperlukan biaya pemasukan yang dapat digunakan untuk menunjang pelaksanaan program. karena tanpa ada pemasukan maka akan sulit untuk menjalankan kegiatan dan mencapai tujuan. dinas kesehatan kabupaten bandung memiliki pemasukan untuk membiayai pengeluaran dalam setiap program yang ada. berdasarkan hasil wawancara dengan kepala bagian program sebagai berikut: “sumber pemasukan anggaran dinas kesehatan kabupaten bandung seperti pemerintah daerah pada umumnya, kita dari berbagai sumber baik berupa apbd, apbn, serta dana bagi hasil, ya itu yang masuk dalam pola yang dikelola langsung oleh pemerintah daerah ya tadi koridornya adalah apbd”. (wawancara pada tanggal 28 januari 2019). jadi, sumber pemasukan yang diperoleh oleh dinas kesehatan kabupaten bandung berasal dari apbd, apbn serta dana bagi hasil yang dikelola langsung oleh pemerintah daerah. dengan dana tersebut dapat dimanfaatkan untuk menyelesaikan permasalahan yang dihadapi masyarakat khususnya dalam bidang kesehatan. pendapat tersebut diperkuat lagi oleh kepala bagian keuangan dalam wawancara berikut ini: “uu kesehatan mengamanatkan bahwa anggaran kesehatan itu minimal 10% dari apbd, 5% (di luar gaji) dari apbn. dinkes sudah diangka 20% dari apbd. uu no 36 tahun 2009”. (wawancara pada tanggal 30 januari 2019). dari informasi tersebut dapat diketahui bahwa sumber pemasukan yang digunakan untuk membiayai semua aktivitas dan kegiatan yang ada pada dinas kesehatan kabupaten bandung tahun anggaran 2017 berasal dari 20% dana apbd kabupaten bandung, ini sesuai dengan uu kesehatan. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 98 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung c. memuat data pelaksanaan anggaran satu tahun lalu memuat data pelaksanaan anggaran satu tahun lalu merupakan aspek yang penting dari anggaran. dalam menyusun anggaran untuk tahun selanjutnya, diperlukan dokumen anggaran tahun lalu untuk dijadikan sebagai acuan atau pedoman dalam menyusun anggaran diwaktu yang akan datang, agar sasaran dari program kegiatan yang belum tercapai dapat dilaksanakan di tahun selanjutnya, dan dengan dokumen anggaran tahun sebelumnya dapat diperoleh informasi yang lebih rinci tentang penyusunan anggaran yang akan datang. hal ini sesuai dengan yang disampaikan oleh kepala bagian program dalam wawancara, yaitu: “dokumen anggaran tahun lalu pasti dipakai, tapi dalam hal kegiatan bukan uangnya. kalau kegiatan yang tahun lalu sekiranya sudah selesai sudah diintervensi dengan anggaran tahun lalu ya sekarang pasti gak akan dikasih anggaran lagi kalau dianggap sudah selesai target sudah tercapai. nah kalo belum selesai tahapannya kan misalnya dalam dokumen lima tahun kan ada pekerjaan yang tidak bisa diselesaikan satu tahun anggaran, sehingga sekarang dilanjutkan lagi”. (wawancara pada tanggal 28 januari 2019). jadi, dapat diketahui bahwa dinas kesehatan kabupaten bandung menggunakan data pelaksanaan anggaran atau dokumen anggaran tahun lalu sebagai acuan untuk melihat kegiatan apa saja yang sudah selesai dan sesuai target, lalu kegiatan apa saja yang masih dalam proses pelaksanaan serta kegiatan yang pencapaiannya tidak bisa dicapai dalam waktu satu tahun anggaran. contohnya pembangunan puskesmas, jika belum selesai dalam satu tahun anggaran tersebut maka bisa dilanjutkan pada tahun anggaran yang akan datang. d. menunjukkan sektor yang diprioritaskan aspek selanjutnya dari anggaran yaitu anggaran harus menunjukkan sektor yang diprioritaskan. dalam melaksanakan tugas dan tanggung jawabnya, setiap pemerintah baik itu pemerintah pusat maupun pemerintah daerah diharapkan untuk mampu menerima dan melaksanakan seluruh apresiasi dari masyarakatnya, karena tugas pemerintah itu sendiri adalah untuk mensejahterakan masyarakatnya dengan memberikan pelayanan yang terbaik. oleh sebab itu pemerintah harus mengetahui isu-isu atau masalah-masalah yang sedang dihadapi oleh masyarakat sehingga pemerintah bisa memberikan solusi dari masalah yang sedang dihadapi oleh masyarakat. dalam hal ini perlu untuk menunjukkan sektor yang diprioritaskan oleh pemerintah agar lebih efektif dan efisien dalam mencapai tujuan. dinas kesehatan kabupaten bandung memiliki sektor yang diprioritaskan dalam melaksanakan tugas dan tanggungjawabnya, seperti yang disampaikan oleh kepala bagian program dalam wawancara yaitu sebagai berikut: “pasti ada sektor yang diprioritaskan, contoh ya kita itu udah punya beberapa indikator kinerja yang disebut ada indikator kinerja utama ada juga itu dibebani dengan spm (standar pelayanan minimal). itu wajib kita anggarkan, karna kalo indikator kinerja utama itu hal yang pasti akan diukur dan harus dicapai karena menyangkut integritas tertentu serta manfaat dari keberadaan institusi itu. kemudian kalau spm itu amanat undang-undang itu hak-hak masyarakat yang wajib dipenuhi oleh institusi. indikator kinerja utama itu dituangkan dalam rpjm, contohnya indeks kepuasan masyarakat bidang kesehatan sama publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 99 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung satu lagi itu indeks kesehatan. sedangkan kalo standar pelayanan minimal itu dari pemerintah pusat ada ppnya peraturan pemerintah no 2 tahun 2018. itu wajib dipenuhi seluruh dinas itu wajib melaksanakan spm”. (wawancara pada tanggal 28 januari 2019). dengan sektor yang diprioritaskan tersebut diharapkan dinas kesehatan kabupaten bandung dapat melaksanakan tugas dan tanggungjawabnya dalam memenuhi kebutuhan masyarakat. sesuai dengan peraturan pemerintah no 2 tahun 2018 tentang standar pelayanan minimal (spm) yang wajib dilaksanakan oleh pemerintah. e. menunjukkan maju/mundurnya pencapaian sasaran anggaran dibuat dan dilaksanakan untuk menunjukkan maju/mundurnya pencapaian sasaran yang telah ditetapkan. tujuan pemerintah khususnya pemerintah daerah yaitu memberikan pelayanan yang baik terhadap masyarakatnya. dengan perencanaan yang telah dibuat dan ditetapkan sebelumnya maka dalam melaksanakan apa yang telah direncanakan harus sesuai dengan apa yang telah direncanakan pula. kemudian dari situlah diketahui maju atau mundurnya pencapaian sasaran. pelaksanaan yang baik akan menunjukkan hasil atau pencapaian yang baik pula dan sebaliknya jika pelaksanaan kegiatan tidak baik maka hasil atau pencapaian juga tidak baik. dinas kesehatan kabupaten bandung pada tahun anggaran 2017 menunjukkan pencapaian sasaran yang baik walau masih terdapat beberapa kegiatan yang belum maksimal, seperti yang disampaikan oleh kepala bagian program dalam wawancara berikut ini: “kalau diberbagai indikator ada yang sudah tercapai ada yang tidak, nah kalau tercapai dan tidak tercapai itu kadang-kadang tergantung target yang telah ditetapkan kan. jadi target itu juga ada yang bisa kita tentukan sendiri ada yang sudah ditetapkan sebelumnya, sebagai contoh yang tidak tercapai itu standar pelayanan minimal yang di pp itu disebutkan capaiannya harus 100%. yang kita sulit untuk mencapai itu cakupan pelayanan kesehatan usia produktif sesuai standar. tidak tercapai itu karena sasarannya yang terlalu banyak, kan kalau penduduk kabupaten bandung 3,6 juta nah penduduk usia produktif 2,5 juta, sebanyak 2,5 penduduk kabupaten bandung dalam usia produktif (1559 tahun) harus kami layani sesuai standar. untuk mencapainya sulit karena terlalu banyaknya target yang ditetapkan”. (wawancara pada tanggal 28 januari 2019). jadi, ada indikator standar pelayanan minimal (spm) yang masih sulit untuk mencapainya karena terlalu banyak target yang ditetapkan. itu merupakan salah satu kendala dinas kesehatan kabupaten bandung dalam melaksanakan spm yang ditetapkan oleh pemerintah pusat. namun sejauh ini dinas kesehatan kabupaten bandung telah melaksanakan tugas dan tanggung jawabnya dengan baik dan sesuai prosedur yang ada, hanya saja ada beberapa indikator yang sulit untuk mencapainya. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 100 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung f. petunjuk bagi pemerintah untuk melaksanakan kebijaksanaannya selama satu tahun mendatang aspek yang terakhir yaitu anggaran harus dijadikan sebagai petunjuk bagi pemerintah untuk melaksanakan kebijaksanaannya selama satu tahun mendatang. anggaran yang telah direncanakan dan ditetapkan oleh dinas kesehatan kabupaten bandung digunakan sebagai petunjuk untuk melaksanakan seluruh program kegiatan selama satu tahun mendatang. namun, dalam pelaksanaannya masih ada program kegiatan yang terkadang tidak sesuai dengan yang sudah direncanakan, ini dipengaruhi oleh beberapa faktor penyebabnya sesuai yang dijelaskan oleh kepala bagian program dalam wawancara, yaitu: “yang biasanya terjadi kalo kita gagal dan tidak sesuai dengan perencanaan sebelumnya itu yang satu adalah top down yang kedua adalah politik. gagal itu mungkin begini jadi kita sudah menganggarkan sebagai contoh untuk usulan pembangunan polindes atau poskesdes, nah ternyata setelah kita anggarkan pada dokumen anggaran saat kita ingin melaksanakan secara teknis ternyata tanahnya bermasalah kadangkadang gitu, kemudian juga secara teknis kalau di bangun di situ tempatnya jauh dari mana-mana”. (wawancara pada tanggal 28 januari 2019). jadi, masih terdapat kegagalan dalam pelaksanaan kegiatan yang ada pada dinas kesehatan kabupaten bandung. namun kegagalan hanya beberapa kali dan tidak sering terjadi. ini menunjukkan bahwa anggaran dijadikan petunjuk bagi pemerintah khususnya dinas kesehatan kabupaten bandung untuk melaksanakan kebijaksanaannya selama satu tahun mendatang. analisis penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung tahun anggaran 2017 dapat dilihat dari indikator indikator sebagai berikut: a. pemberian kewenangan kuasa pengguna anggaran mengacu pada permendagri nomor 21 tahun 2011, bahwa kuasa pengguna anggaran merupakan pejabat yang diberi kuasa untuk melaksanakan sebagian kewenangan pengguna anggaran dalam melaksanakan sebagian tugas dan fungsi skpd. berdasarkan aturan tersebut maka kuasa pengguna anggaran memiliki kewenangan yang ditetapkan oleh bupati sebagai pemegang kekuasaan pengelolaan keuangan daerah. pemberian kewenangan kuasa pengguna anggaran juga merupakan indikator penyerapan anggaran. untuk menunjang pelaksanaan kegiatan, dinas kesehatan kabupaten bandung juga memiliki kuasa pengguna anggaran yang bertanggung jawab atas pemanfaatan anggaran yang ada. ini sesuai dengan wawancara pada kepala bagian keuangan sebagai berikut: “iya ada pemberian kewenangan kepada kuasa pengguna anggaran (kpa) karena anggaran yang ada pada dinkes juga besar dan dapat dijadikan sebagai ke rentang kendali, sesuai dengan permendagri nomor 13”. (wawancara pada tanggal 30 januari 2019). jadi, dinas kesehatan kabupaten bandung telah memenuhi aturan yang ada tentang pemberian kuasa pengguna anggaran yang dapat menunjang pelaksanaan kegiatan dan pemanfaatan anggaran, oleh sebab itu maka penyerapan anggaran sudah terealisasi dengan baik dan sesuai apa yang diharapkan. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 101 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung b. batas waktu penyelesaian tagihan indikator selanjutnya dalam penyerapan anggaran yaitu batas waktu penyelesaian tagihan. untuk mengetahui mengenai batas waktu penyelesaian tagihan, berikut penjelasan kepala bagian keuangan dalam wawancara, sebagai berikut: “sebenarnya kalau aturan itu bahwa pencairan dana untuk membayar tagihan harus sudah ada bukti transaksi, dokumen-dokumen administratifnya, terus kalau belanja modal atau belanja barang dan jasa harus ada serah terima barang dan berita acara, kalau misalnya di pembangunan fisik ada pho istilahnya, semua itu harus ditempuh dulu. kalau itu semua ada harus segera dicairkan. jadi kita itu ada ketentuannya seminggu maksimal untuk pencairan. kalau kita tidak ada yang melewati tahun anggaran. karena sudah sesuai dengan prosedur tersebut”. (wawancara pada tanggal 30 januari 2019). dari penjelasan tersebut dapat diketahui bahwa batas waktu penyelesaian tagihan itu seminggu paling maksimal dan dinas kesehatan kabupaten bandung tidak ada yang melewati tagihan tahun anggaran karena sudah sesuai dengan prosedur yang ada. c. penerapan sistem reward and punishment dalam organisasi, pemberlakuan sistem reward and punishment merupakan hal yang penting untuk menunjang pencapaian kinerja yang baik serta dapat memotivasi para pegawai agar lebih baik lagi dalam bekerja. dinas kesehatan kabupaten bandung juga menerapkan sistem reward and punishment ini, sesuai dengan yang disampaikan oleh kepala bagian keuangan, sebagai berikut: “sebenarnya kalau reward and punishment sekarang ada analisis jabatan (anjab) dan analisis beban kerja (abk), secara tidak langsung itu merupakan reward and punishment. jadi apabila dia kinerjanya buruk misalnya tapi tidak secara langsung punishment dari pencairan, misalnya dia tidak pernah ngantor sehingga pekerjaannya tidak dikerjakan, karena dia tidak ngantor berarti absensinya jelek, sehingga tunjangan penghasilannya tidak diberikan, itu kan punishment sebetulnya. jadi tunjangan berbasis kinerja itu ke sana arahnya. jadi kalau misalnya dia memang tidak bekerja dengan baik secara tidak langsung dia akan mendapatkan punishment, otomatis cakupan programnya juga tidak baik”. (wawancara pada tanggal 30 januari 2019). dari penjelasan tersebut dapat diketahui bahwa dinas kesehatan kabupaten bandung secara tidak langsung telah menerapkan sistem reward and punishment untuk mendorong kinerja pegawai agar penyerapan anggaran lebih baik. d. peningkatan sumber daya manusia sumber daya manusia merupakan salah satu faktor yang mendukung penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung. karena dalam proses penyerapan anggaran dilakukan oleh sumber daya manusia yang diharapkan professional, ahli dibidangnya, berkompeten dan berkualitas sehingga penyerapan anggaran dapat dilakukan publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 102 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung dengan baik sesuai dengan yang telah direncanakan sebelumnya. hasil wawancara mengenai sumber daya manusia dengan kepala bagian keuangan, yaitu sebagai berikut: “sumber daya manusia kalau memadai dan berkompeten iya, karena harus tersertifikasi. jadi yang memang dia diberi tugas pasti berkompeten dan bersertifikat. tetapi dengan jumlah anggaran yang banyak dan jenis pengadaan yang banyak ya masih kurang. apalagi untuk dipuskesmas sekarang masih sama kita pengadaannya karena mereka tidak ada yang bersertifikasi”. (wawancara pada tanggal 30 januari 2019). dari informasi tersebut dapat diketahui bahwa dinas kesehatan kabupaten bandung telah memiliki sumber daya manusia yang berkompeten dan bersertifikasi. sehingga terpercaya juga dalam melaksanakan tugasnya khususnya dalam pengadaan barang dan jasa. selain dari itu, dinas kesehatan kabupaten bandung juga telah mengadakan pelatihan untuk menunjang peningkatan sumber daya manusia. sesuai dengan disampaikan kepala bagian keuangan dalam wawancara sebagai berikut: “sebenarnya pelatihan sudah dilaksanakan untuk pengadaan barang dan jasa cuman mungkin sulit jadi tidak banyak yang lulus, kemudian yang kedua lebih kearah psikologis mereka memang tidak mau lulus. karena kalau menjadi pejabat pengadaan barang itu bukan mudah punya resiko. berapa reward yang dia terima dengan resikonya”. (wawancara pada tanggal 30 januari 2019). pelatihan yang dilakukan tersebut ternyata tidak serta merta membuat sumber daya manusia (pegawai) yang ada pada dinas kesehatan kabupaten bandung mau untuk menjadi pegawai yang bersertifikasi dalam hal pengadaan barang dan jasa karena mereka sadar akan resiko yang dimiliki jika berda di posisi seperti itu. dan itu menjadi suatu kelemahan pada sumber daya manusianya. e. penganggaran yang tepat dan ketepatan waktu penunjukan pejabat perbendaharaan penganggaran yang tepat merupakan hal yang harus dilakukan untuk mendorong penyerapan anggaran. dibutuhkan perencanaan anggaran yang real dan terencana agar organisasi dapat berjalan dengan baik dalam waktu ke depan. anggaran belanja langsung suatu organisasi merupakan suatu rencana yang disusun secara sistematis dan terukur dalam bentuk angka yang terdiri dari keseluruhan kegiatan organisasi untuk jangka waktu tertentu dalam satu tahun anggaran. dinas kesehatan kabupaten bandung memiliki anggaran belanja langsung yang sudah disusun dengan baik dalam proses perencanaan yang sudah dilakukan sebelumnya. berikut hasil wawancara dengan kepala bagian keuangan, yaitu: “jadi kalau penyusunan anggaran itu memang sudah ada aturannya, penyusunan anggaran itu kalau pengelolaan keuangan ada anggaran, perencanaan anggaran, penatausahaan keuangan, pelaksanaan kegiatan, penyusunan laporan keuangan, itu dalam satu rangkaian. perencanaan yang sudah kita lakukan itu dari mulai kita membuat lembaran kegiatan (lk), kemudian diverifikasi oleh penyusunan publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 103 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung program lalu dibuatkanlah rka kemudian dpa kemudian disahkan, udah sesuai. namun untuk tahun 2017 pengesahan anggaran belum tepat waktu disebabkan kepentingankepentingan yang ada dalam proses pembahasan anggaran”. (wawancara pada tanggal 30 januari 2019). dari hasil wawancara tersebut dapat diketahui bahwa pada dinas kesehatan kabupaten bandung anggaran belanja langsung sudah disusun sesuai dengan prosedur dan aturan yang harus dipenuhi, namun waktu pengesahan anggaran tidak dilakukan tepat waktu. selanjutnya dalam hal ketepatan waktu penunjukan pejabat perbendaharaan, dinas kesehatan kabupaten bandung melakukan penunjukan pejabat perbendaharaan atau bendahara pada saat setiap awal tahun anggaran dan dilakukan satu kali dalam satu tahun. sesuai dengan yang disampaikan oleh kepala bagian keuangan ketika ditanya tentang waktu penunjukan bendahara. dalam wawancara sebagai berikut: “setiap awal tahun, secara umum yang namanya penunjukan itu dilaksanakan satu tahun sekali atau satu tahun anggaran”. (wawancara pada tanggal 30 januari 2019). dapat disimpulkan bahwa dinas kesehatan kabupaten bandung telah menjalankan penganggaran dengan tepat waktu dan penunjukan pejabat perbendaharaan dengan ketepatan waktu pula. hal ini dapat menjadi pendorong dalam penyerapan anggaran yang ada pada dinas kesehatan kabupaten bandung. f. pemahaman terhadap ketentuan dan mekanisme pengelolaan keuangan dalam mengelola keuangan agar penyerapan anggaran optimal maka pegawai harus memiliki pemahaman terhadap ketentuan dan mekanisme pengelola keuangan, khususnya bagi pegawai yang terlibat dalam pengelolaan keuangan. memahami ketentuan dan mekanisme pengelolaan keuangan bertujuan agar anggaran yang telah dialokasikan dapat digunakan dengan sebaik-baiknya secara efektif dan efisien serta mencapai tujuan yang telah ditetapkan sebelumnya. dalam mengelola keuangan ini yang di dalamnya berhubungan dengan anggaran serta penyerapan anggaran, pegawai yang terlibat dalam pengelolaan keuangan pada dinas kesehatan kabupaten bandung telah memahami ketentuan dan mekanisme pengelolaan keuangan tersebut. seperti yang dijelaskan oleh kepala bagian keuangan dalam wawancara, sebagai berikut: “ya pegawai yang terlibat dalam pengelolaan keuangan sudah memahami ketentuan dan mekanisme yang ada untuk mengelola keuangan, dan sesuai dengan sk”. (wawancara pada tanggal 30 januari 2019). dari informasi tersebut dapat diketahui bahwa dinas kesehatan kabupaten bandung dapat dikatakan telah melaksanakan pengelolaan keuangan sesuai dengan ketentuan dan mekanisme yang ada seperti. kemudian kepala bagian program menjelaskan bahwa ketentuan dan mekanisme dalam pengelolaan keuangan pada dinas kesehatan kabupaten bandung di dalamnya memuat tentang hal – hal sebagai berikut seperti yang dijelaskan dalam wawancara sebagai berikut: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 104 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung “jika ketentuan dan mekanisme pengelolaan keuangan itu salah satunya terdiri dari transparansi dan akuntabilitas anggaran, disiplin anggaran, keadilan anggaran, efisiensi dan efektivitas anggaran, keuangan disusun dengan pendekatan kinerja”. (wawancara pada tanggal 28 januari 2019). jadi, pengelolaan keuangan pada dinas kesehatan kabupaten bandung di susun dengan pendekatan kinerja agar program kegiatan yang telah dibuat dapat dilaksanakan dengan baik serta efektif dan efisien. dengan adanya pegawai yang telah memahami ketentuan dan mekanisme pengelolaan keuangan maka penyerapan anggaran dapat terealisasi dengan optimal sesuai dengan yang diinginkan. g. mekanisme penyelesaian pencairan dana yang cepat dan tepat mekanisme penyelesaian pencairan dana yang cepat, tepat, transparan dan akuntabel merupakan indikator yang penting dalam penyerapan anggaran. pencairan dana harus dilakukan dengan cepat dan tepat karena jika pencairan dana mengalami keterlambatan maka akan berdampak terhadap pelaksanaan program kegiatan yang ada, karena setiap program kegiatan yang akan dilaksanakan menggunakan dana yang seharusnya dapat dicairkan tepat waktu. mekanisme pencairan dana harus ditempuh dengan baik sesuai dengan waktu yang telah ditentukan. kepala bagian keuangan menjelaskan mengenai pencairan dana dalam wawancara sebagai berikut: “karena kita menggunakan aplikasi simda, jadi untuk pencairan itu seminggu waktunya, itu sudah aturannya. kalau lebih dari seminggu misalnya ada kesalahan bolak balik terus, nanti ada kadaluarsanya dan spm (suratperintah membayar) nya harus dari awal lagi. jadi kita itu ada ketentuannya seminggu maksimal untuk pencairan”. (wawancara pada tanggal 30 januari 2019). dari informasi tersebut diketahui bahwa pencairan dana pada dinas kesehatan kabupaten bandung memiliki batas waktu satu minggu jika lebih dari waktu tersebut maka prosesnya dari awal lagi ada kadaluarsanya. namun, pengajuan pencairan dana tidak bisa dilakukan apabila pengajuan bulan sebelumnya belum mencapi 70%, jadi dapat dikatakan bahwa pencairan dana sebelumnya harus sudah menempuh 70% proses yang harus ditempuh untuk memenuhi persyaratan baru selanjutnya boleh mengajukan pencairan dana yang lainnya. hal ini sesuai dengan yang dijelaskan oleh kepala bagian program dalam wawancara berikut ini: “pengajuan pencairan dana bisa dilakukan apabila pertanggung jawaban bulan sebelumnya sudah ada 75%. kalau misalnya yang lalu melaksanakan kegiatan tapi dia belum melakukan pertanggung jawaban, jadi gak bisa dia nyairin dana. jadi kita uang diganti surat pertanggung jawaban”. (wawancara pada tanggal 28 januari 2019). dinas kesehatan kabupaten bandung telah menempuh prosedur yang sesuai dalam hal pencairan dana, dilakukan tepat waktu dan tidak pernah terlambat. seperti yang disampaikan kepala bagian program dalam wawancara berikut: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 105 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung “pencairan dana tidak pernah terlambat, semua tepat waktu. karena semua sudah ada sistemnya, jadi semua bisa dilakukan asal sesuai dengan prosedur yang ada.” (wawancara pada tanggal 28 januari 2019). jadi, dapat disimpulkan bahwa dinas kesehatan kabupaten bandung sudah melakukan dengan baik dalam hal pencairan dana dan dapat mendukung terlaksananya setiap program kegiatan dengan baik serta penyerapan anggaran dapat terserap dengan optimal pula. simpulan berdasarkan pada hasil dan pembahasan penelitian, bahwa diantara indikator dari penyerapan anggaran belanja langsung pada umumnya sudah berjalan dengan baik. namun, masih ada beberapa hal yang perlu ditingkatkan lagi seperti misalnya mengenai pengesahan anggaran yang belum tepat waktu, kurangnya kemampuan dan kapasitas aparatur pegawai, dan masih ada program yang belum tercapai secara efektif dan efisien sehingga berpengaruh terhadap penyerapan anggaran belanja langsung yang belum optimal. sehingga dinas kesehatan kabupaten bandung harus melakukan upaya untuk meningkatkan dan mengoptimalkan penyerapan anggaran dengan cara melakukan pengesahan anggaran secara tepat waktu, mengajukan penambahan jumlah pegawai dan melakukan sosialisasi kepada pegawai mengenai anggaran yang akan digunakan dalam melaksanakan setiap program kegiatan yang sudah ditetapkan sebelumnya agar penyerapan anggaran belanja langsung dapat terserap dengan optimal. referensi almi, f. (2018). analisis faktor-faktor yang mempengaruhi penyerapan anggaran pada pemerintah kabupaten/kota di provinsi sumatera utara. anggara, s. (2012). ilmu administrasi negara. bandung: cv. pustaka setia anggara, s. (2015). metode penelitian administratif. bandung: cv. pustaka setia anggara, s. (2016). administrasi keuangan negara. bandung: cv. pustaka setia bastian, i. (2006). akuntansi sektor publik. jakarta: erlangga djafar, m.s. (2017). hukum keuangan negara, teori dan praktik. jakarta: pt. raja grafindo persada halim, a., iqbal, m. (2012). pengelolaan keuangan daerah. yogyakarta: upp amp ykpn halim, a. (2014). manajemen keuangan sektor publik. jakarta: salemba empat heriyanto, h. (2012). faktor-faktor yang mempengaruhi keterlambatan penyerapan anggaran belanja pada satuan kerja di kementrian, lembaga di wilayah jakarta. lexy, j. m. (2011). metode penelitian kualitatif. bandung: pt. remaja rosdakarya pasolong, h. (2013). teori administrasi publik. bandung: alfabeta peraturan menteri keuangan nomor 94/pmk.05/2009, bab 1 pasal 1 publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 92-106 p-issn 2085-6555 e-issn 2715-9256 ================================================================== 106 sahya anggara & pilawati penyerapan anggaran belanja langsung pada dinas kesehatan kabupaten bandung peraturan menteri dalam negeri nomor 13 tahun 2006 (mengalami perubahan peraturan menteri dalam negeri nomor 21 tahun 2011) peraturan menteri keuangan 49/peraturan menteri keuangan. 02/2011 peraturan presiden no. 54 tahun 2010 peraturan menteri keuangan no. 170/peraturan menteri keuangan. 05/2010 peraturan menteri keuangan no. 38/peraturan menteri keuangan. 02/2011 priatno. (2013). analisis faktor-faktor yang mempengaruhi penyerapan anggaran pada satuan kerja lingkup pembayaran kppn blitar. mahmudi. (2010). manajemen keuangan daerah. jakarta: erlangga mahmudi. (2016). analisis laporan keuangan pemerintah daerah. yogyakarta: upp stim ykpn mardiasmo. (2009). akuntansi sektor publik. yogyakarta: penerbit andi silalahi, u. (2011). studi tentang ilmu administrasi, konsep teori dan dimensi. bandung: sinar baru algensindo silalahi, u. (2012). metode penelitian sosial. bandung: refika aditama sugiyono. (2013). memahami penelitian kualitatif. bandung: alfabeta tjandra, w. r. (2009). hukum keuangan negara. jakarta: grasindo publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 414 the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 1josephine audrey, fakhri sabiq muawal, eva firsha 1universitas padjadjaran, indonesia; email: josephineaudrey01@gmail.com received: february 21, 2023; in revised: june 07, 2023; accepted: july 28, 2023 abstract globalization has had a broad impact on various aspects of life, including the supporting aspects of the international world order, ranging from social, cultural, political, tourism, to the economy. globalization also has a significant impact on the occurrence of international migration. this research seeks to highlight the phenomena that occur behind the opening of employment opportunities for women, which on the other hand will also encourage acts of violence, especially against indonesian female workers in saudi arabia. the author uses qualitative research methods with case study techniques to analyze research problems. the author also uses a literature study data collection technique that uses secondary data such as books, journal articles, reports from governments and international organizations and online news as reference sources. the results obtained from this study are that there is an influence between globalization and the migration of indonesian women workers to saudi arabia. there are many positive sides from the influence of globalization such as open access for migrant workers to get jobs and improve life in destination countries. however, there are also negative impacts such as the occurrence of various cases of violence and crimes against female workers, especially against indonesian women workers in saudi arabia. keywords: female worker; globalization; indonesia; international migration; saudi arabia introduction advances in science and technology (iptek) as well as increasingly sophisticated developments in information and communication have brought about an era of change that we know as the era of globalization. globalization has actually started to occur since there was trade between countries, and it continues to bring many changes in the international world to this day. globalization has led to something global and blurring national boundaries. globalization can also be said as a process of increasing interdependence between state and non-state actors on an international scale. globalization has had a widespread impact on various aspects of international life, ranging from social, cultural, political, tourism to the economy. in addition, globalization also supports the progress of transportation so that we can move from one country to another, even with long distances, by land, sea or air transportation. people can easily travel outside and within the country just for a vacation to find a job to get a better life. this movement of people between countries is known as international migration. this is facilitated mailto:josephineaudrey01@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 415 by an increase in various cross-border flows, including information and communication technology (dewi, 2013). meanwhile, international migration is one of the solutions to reduce unemployment and become a source of foreign exchange for the country so that sending indonesian migrant workers (tki) abroad will help boost the indonesian economy. indonesia has sent many of its citizens as migrant workers in various countries, one of which is saudi arabia. based on data obtained through the official website of bank indonesia and the national agency for placement and protection of indonesian migrant workers (bnp2tki), the number of indonesian migrant workers sent to saudi arabia in 2010 was 1,455 people and continues to increase, so that in 2021 there were 1,666 indonesian migrant workers. sent to work in saudi arabia. until 2019, the total number of tki working in saudi arabia according to the central bureau of statistics was 7,018 people. more than 50% of tki sent abroad are indonesian citizens (wni) who are female or are called female workers (tkw). there have been several previous studies that discussed the topic of migration of indonesian migrant workers (tki) which were influenced by the phenomenon of globalization, especially related to the phenomenon of feminization of migration of indonesian women workers. haryono (2017) in his research journal entitled 'globalization and migration of indonesian migrant workers (descriptive study of population sociology)', seeks to analyze how globalization affects the phenomenon of migration of indonesian workers abroad, especially its effect on population mobility. haryono attempts to explain the phenomenon that occurs through the concept of globalization and migration theories supported by the concept of population mobility which further clarifies the supporting factors for the phenomenon of migration of indonesian migrant workers abroad. through his research, it was found that the phenomenon of globalization has increased the intensity of the mobility of the world's population due to the ease of access offered, especially to market openness, intensification of relations between countries due to geographical boundaries. in addition, the increase in the rate of migration of indonesian workers abroad is also driven by push and pull factors, as well as factors that influence the decision to migrate. haning romdiati also explained in a research he wrote in 2015 entitled 'globalization of migration and the role of diaspora: a literary study', trying to examine how globalization of migration can play a role in efforts to strengthen the role of diaspora, as well as to find out the contribution of diaspora to countries of origin amidst trends the phenomenon of international migration. discussion analysis focused on the role of the diaspora in the country of origin, has shown that the phenomenon of accelerating international migration flows is part of the globalization phenomenon which also influences the strengthening of the role and distribution of diaspora networks (romdiati, 2015). also through his research, haning (2015) examines diaspora through the perspective of population migration studies and the results of indicators of an increase in the number of international migrants shown by the data obtained. in addition, the writing concludes that the current international migration has made a beneficial contribution to the state by strengthening the role and contribution of the diaspora to their country of origin, especially in efforts to increase educated migrants which is the result of the phenomenon of accelerating globalization. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 416 in addition to the two previous literatures, dina martiany conducted similar research, namely labor migration which was examined through a gender perspective entitled 'the phenomenon of indonesian migrant workers: feminization of migration' in 2013. in her research, the analysis focused on the complexity of the problems and vulnerabilities faced by woman migrant workers involved in the phenomenon of feminizing migration (martiany, 2013). the author attempts to examine the policy of handling problems in the phenomenon of migrant workers through a gender perspective in the concept of migration. the results found that the phenomenon of labor migration still neglects women's rights and gender equality, especially in efforts to deal with problems and protection policies for indonesian female migrant workers. based on the literature that discusses the phenomenon of globalization of migration and the interrelationship of gender roles in labor migration, previous research has tended to emphasize the analysis of only one phenomenon, such as the influence of globalization on labor migration, as well as the analysis of the problems posed by the phenomenon of migrant workers. there is no research that discusses the linkages between the phenomenon of globalization of migration and gender roles in the flow of indonesian migrant workers abroad, with specifics on the migration of indonesian women migrant workers (tkw) to saudi arabia. the increasing intensity of the mobility of the world's population that occurs due to the ease of access offered, especially to market openness, the intensification of relations between countries due to geographical boundaries, are factors that greatly support the migration flow of the world's population. the globalization phenomenon of migration of migrant workers to other countries, including saudi arabia, has given rise to various cases of neglecting women's rights and gender equality as well as the issue of protection policies for indonesian female migrant workers. globalization is also capable of making an issue in one place spread its information to other places so that the interactions and relationships that exist from one country to another, supported by technological advances, become tighter. in this case, the cases that happened to migrant workers working in saudi arabia could spread to the workers' country of origin, namely indonesia. thus, this research was structured based on the question of how the phenomenon of globalization of migration and gender roles are related to the flow of indonesian migrant workers abroad, with the specifications for the migration of indonesian migrant workers (tkw) to saudi arabia. to answer this question, the author will begin the research by explaining what globalization is, followed by how gender plays a role in the flow of indonesian migrant workers abroad and how the connection and influence of the phenomenon of migration globalization and gender roles on the migration of indonesian migrant workers to saudi arabia. method this study used qualitative research methods. qualitative research is a study that uses an approach or search in exploring and understanding a central phenomenon. these central symptoms can be understood through interviews or conducting searches through literature (creswell, 2009). qualitative research is inductively oriented and generalizes to theory. epistemological orientation in qualitative research also uses interpretivism. in ontological orientation, qualitative research uses constructionism. qualitative research can also be said to be a research strategy that emphasizes publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 417 explanations through words rather than calculations. qualitative research emphasizes an inductive approach to the relationship between theory and research, rejects the practices and methods of natural science and positivism and sees social reality as something that will continuously emerge, and views it as an individual creation (bryman, 2012). the author uses the case study method to analyze research problems sharply. the author also uses literature study techniques that use secondary data such as books, journal articles, reports from governments and international organizations and online news as reference sources. result and disucssion the influence of globalization on migration flows if we want to discuss the influence of globalization on international migration flows, it is necessary to first understand what globalization means. according to anthony giddens, globalization is defined as the intensification of social relations around the world that are interconnected with each other in such a way that local events are shaped by events that occur many miles away and vice versa. meanwhile, according to david held, globalization is considered as a series of processes that bring about changes in the spatial organization of social relations and transactions that are assessed in terms of their breadth, intensity, speed, and impact resulting in cross-continental flows and networks of activity, interaction, and exercise of power. through these two definitions, we can draw an understanding that globalization is a series of transformation processes through the intensification of social relations in all countries as well as interactions across continents or between regions to form a network of activities that connect and impact one another. to understand globalization further, we will discuss four different characteristics of the phenomenon of globalization, the first of which is globalization related to the renewal and multiplication of existing social networks and activities where these increasingly transcend political, economic, cultural and geographical boundaries. traditional. second, the quality of globalization can be described in the expansion and widening of social relations and interdependencies. third, globalization results in an intensification and acceleration of social exchanges and activities. finally, the creation, expansion and intensification of social interconnection and interdependence does not occur only at an objective material level. globalization therefore refers to a series of multidimensional social processes that encourage the creation, multiplication, stretching and intensification of social interdependence and exchange around the world, while at the same time encouraging the growth of awareness within human beings to deepen the relationship between the local and the distant. the era of globalization, which can be felt by the growing sophistication of information and communication technology, continues to strive to make it easier for humans to carry out their various activities. the convenience offered by technological sophistication in obtaining various information on the internet and social media supports us to know various things or the latest information around the world in a relatively short time. starting from the latest news, information on education, health, politics, tourist attractions, to job vacancies in a country, we can get it easily. this proves that globalization makes things global. we can feel globalization through the existence publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 418 of social media which is able to 'introduce' us to foreigners who are far outside our country online (in the network) so that it can support the expansion of the network or networks that we have. through this, we can also find out more things that we could not know before, such as how social life and the standard of living of people from other countries are. globalization has increased the possibility of taking advantage of differences and opportunities across countries which are incentives for people to improve their lives (deere et al., 2012). currently, social media is often used as a means to promote products or services offered by companies or workplaces. starting from facebook, twitter, instagram, tiktok, and other social media can be used actively and effectively as promotional media. however, they are not limited to mass media such as television, radio, newspapers or magazines as the only promotional media. this happens because social media with a wider scope is able to disseminate information to various groups of people more easily and in a more targeted manner. promotions carried out are not only related to company products or services but information on job vacancies and so on. globalization has had a considerable impact on changes in the international world in various aspects, ranging from social, cultural, political, economic, and so on. globalization can be felt from the relations that exist between countries in the world and the emergence of interdependence between state and non-state actors on an international scale. one example of globalization besides the emergence of sophistication of communication technology is the occurrence of international trade. the term "globalization" came into popular use in the second half of the 1980s in connection with a large surge in foreign direct investment (fdi) by multinational companies (gilpin, 2001). in addition, the existence of export-import and trade activities as well as cooperation between countries has also proven that national boundaries are increasingly fading. since the end of the cold war, globalization has become the most prominent feature of international economic affairs and, to a certain extent, political affairs (gilpin, 2001). meanwhile, globalization has supported the progress of international transportation so that at this time we can travel from one country to another, even with long distances, by using land, sea or air transportation. travel across national borders can be reached in a relatively short time with available transportation. people can easily travel abroad and within the country just for a vacation to find a job to get a more decent or better life. the existence of transportation that is able to facilitate people's mobility will certainly further support the increasing number of population movements that occur from one country to another, or what we call migration. in the contemporary era, human movement is marked by not only the increasing number of cross-border human migration, but also the growing significance of migration within economically, socially, culturally and politically (castles and miller 2009 in heywood, 2011). globalization provides the context in which international migration has increased, especially since the 1980s. certain aspects of globalization have been particularly prominent in accelerating the movement of labor. first, major changes in technology and communication have contributed to the dissemination of information and have influenced people's perceptions of life choices. knowledge about living standards and social conditions in different countries is increasingly available, especially through travel; real and symbolic reductions in time and distance have created strong incentives for people to move (deere et al., 2012). publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 419 gender inequality gender roles will always be one of the most important components in migration flows, especially the role of women and international migration. according to the united nations population division, since 2000 or since entering the 21st century they estimate that 49 percent of all international migrants are women including girls, where this percentage will continue to increase every year. globalization, demographic shifts and a shortage of skills and labor in many countries have accelerated migration flows, especially the rate of migration from third world countries to first world countries. in this case, women migrant workers play a quite crucial role in the labor market, especially in making a significant contribution to the economy and society in receiving countries. most women who migrate move voluntarily, but often women and even girls migrate forced to leave their country as an effort to escape and save themselves from various situations such as conflict, persecution, economic pressure, environmental degradation, natural disasters or other situations. that affect security and livelihoods. in addition, gender inequality is another strong factor that causes the phenomenon of migration, namely when women face situations of inability to achieve certain expectations such as economic, political and social expectations that cannot be realized in their country of origin. these limitations also influence women to migrate, namely when they are faced with situations or policies in their countries of origin that discriminate against women, such as by limiting their access to educational resources or opportunities, hindering participation and reducing women's capacity to participate, and contribute fully to society. inequalities in migration are seen globally, where the majority of migrating women tend to be categorized as unskilled migrants (low skilled migrants) and are placed in the informal sector as domestic workers, in the manufacturing sector and in the agricultural sector with work contracts that tend to be temporary and uncertain which are often become a source of instability and anxiety for migrant women. so the practice of gender inequality, class relations and citizenship status is still a serious obstacle for the government and stakeholders in realizing justice for women migrant workers. feminization of migration changes in the global labor market caused by the accelerated flow of trade and industry as a result of globalization, have increased the number of female workers, especially the massive demand for cheap female labor from poor countries to meet the increasing demand for services in rich countries. the independent migration of women from men is referred to as "feminization of migration" and this is often associated with the phenomenon of "feminization of poverty" due to the increasing impoverishment of women and children due to severe economic instability in several developing countries and is known as south-south migration ( gouws, 2007). according to the european institute of gender equality, the phenomenon of feminization and gender balance in labor migration flows has been occurring for a long time or at least the last three decades with three main underlying reasons (paiewonsky, 2009). first, the demand for labor, especially for developed countries, they tend to be selective in supporting jobs that are usually filled by women, for example in the informal sector and health care. second, changes in gender relations in several countries of origin have given women more freedom to work and to migrate in publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 420 larger numbers than before. third, there has been a growth in women's migration for domestic work, as well as organized migration in marriage and trafficking of women into the prostitution industry. although women have benefited from the growth in international trade and the effects of globalization which have increased women's participation in paid employment, the feminization of migration has also been linked to worsening working conditions which has also led to the feminization of poverty and the development of greater migration by women, with women experiencing more double danger of experiencing more intense discrimination and various forms of inequality than male migrants. similar to the refugee crisis, social and political instability is often the reason for female migrants to undertake transnational travel (lie & dewi, 2020). the phenomenon of migration has also attracted women into the regime of transnational relations which link their country of origin with the receiving country, especially in relation to the expansion and internationalization of the capitalist mode of production. as the demand for cheap labor grew in the north, people from the south migrated in hopes of finding decent jobs to improve their standard of living (gouws, 2007). in indonesia, an increase in the phenomenon of migration by women has occurred since the 1980s. this is driven by the increasing influence of globalization, in which women in migrant receiving countries tend to choose to descend into the public sphere resulting in increased demand from migrant destination countries for services in the domestic sphere. migrant women see this as an opportunity to improve the standard of living of their families in their countries of origin, while tending to ignore the vulnerabilities that might occur. for informal workers, they do not realize that their position in the employer's house will lock their access to freedom by allowing double discrimination such as harassment, rape, assault which cannot be seen or even cannot be monitored by the authorities. also, many of the women who decide to migrate to find work in the informal sector are underage and have little knowledge of their rights to protection. highlighting the phenomenon of migration carried out by indonesian women workers (tkw) to saudi arabia, even though the middle east region is the prima donna of the morning for tkw who are looking for a decent living through the informal sector, in fact saudi arabia has a sad record of high cases of violence perpetrated by employers. to the household assistant. according to a recap of report notes released by bbc indonesia, hundreds of indonesian women workers working in the non-formal sector in saudi arabia were reported missing, with many of them missing for decades without news and identities that could be traced. migrants are forced to submit to a binding 'kafalah' system, especially for domestic workers. this system places migrant workers to obey their employers by being bound by a predetermined contract and they cannot travel anywhere if their employers do not give permission (bbc, 2021). in addition, many employers use this system as a means to exploit workers by not giving them a decent life, not paying them wages, forbidding them to communicate with their families and forbidding them from returning to their country of origin by withholding their documents. this shows that there are still many problems and a lack of protection that lead to violations of the rights of indonesian women migrant workers abroad. discussion publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 421 the impact of globalization on migration flows of indonesian female migrant workers to saudi arabia table 1. placement of indonesian migrant workers (2017-2019) no. sector 2017 2018 2019 1 formal 118.830 113.640 133.993 2 informal 144.069 150.000 142.560 total 262.899 283,640 276.553 no. gender 2017 2018 2019 1 male 78.259 84.666 85.316 2 female 184.640 198.974 191.237 total 262.899 283.640 276.533 source: bnp2tki globalization has demonstrated the fact of the huge role it plays in labor migration flows around the world. since the twentieth century, there has been a significant increase in the number of women migrating workers worldwide. this increase resulted in a sizeable increase in the overall number of female immigrants. the current migration of female workers has touched all forms of industry, including the construction and heavy equipment industries. with an increase in the number of industries, the number of migration flows of female workers is also increasing. this happens because of the need, especially in social and economic aspects (sharpe, 2001). the impact of globalization can also be seen in the flow of labor migration, especially indonesian women workers (tkw) abroad. according to data from the indonesian migrant worker protection agency/bnp2tki (indonesian migrant worker protection agency, 2020), it shows data on indonesian immigrant workers based on gender for the 2017-2019 period where the number of female workers is far greater than that of men. the data shows that there has been an increase in the number of indonesian migrant workers abroad, although it experienced a slight decrease in 2019. based on the data above, it can also be seen that of the total indonesian migrant workers, 69.15% of them are female workers. in addition, the data also shows that saudi arabia is one of the largest receiving countries for migrant workers from indonesia. saudi arabia is behind malaysia, taiwan, hong kong and singapore, which are also countries that receive the most migrant workers from indonesia (kompas, 2020). even though based on data on the number of female workers working abroad shows a decline, the number still shows a larger number than men. this is motivated by the greater employment opportunities given to women than men because women can be employed in the nonformal sector such as household assistants, babysitters, and so on. costs and wages for female workers also tend to be cheaper than male workers. the background of the high number of employment opportunities for indonesian migrant workers is the rapid development, especially in terms of the economy in the destination country. in the case of indonesian women workers, even though they earn low wages in destination countries, these wages are still relatively higher than publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 422 the wages they earn in their areas of origin, so this is a pull factor in the flow of migration of indonesian women workers, especially to saudi arabia. indonesian migrant workers also have several other considerations in terms of finding work abroad and choosing which country to become the destination country. as well as economic reasons which are motivated by push factors from the place of origin and pull factors from the country of destination and also the position of women in the household indicating the existence of non-economic considerations in making the decision. even so, until now workers from indonesia are still relied upon for jobs that utilize workers with low education and low skills such as domestic workers, babysitters, and parents' caretakers (raharto, 2017). based on other data, the number of immigrant workers from indonesia in saudi arabia has reached 1.5 million people. based on official data released by the ministry of manpower and transmigration in 2010, the total number of indonesian migrant workers abroad reached 2,679,536 people. where saudi arabia along with other countries from the middle east are the countries that receive the most migrant workers, such as jordan, bahrain, kuwait, the united arab emirates and qatar (detikcom, 2011). based on the various data above, it is shown that there are many positive things to be gained from globalization, such as opening doors for migrant workers in order to get jobs and improve life in destination countries. even so, the phenomenon of labor migration does not always have a positive impact. there is also a negative impact from the flow of indonesian labor migration, namely how there are various cases of violence and crimes that occur in the destination country, in this case, saudi arabia. various cases of violence that befell indonesian migrant women workers in saudi arabia continue to occur. cases such as the torture that was perpetrated on a female worker (tkw) from cianjur who received serious injuries as a result of torture from her employer (selamet, 2021), to the treatment of sexual violence are often experienced by indonesian migrant workers in saudi arabia (harianjogja.com, 2018). this further emphasizes the negative impact of migration globalization, especially on aspects of human security and human rights. another thing that also has a negative impact on the flow of labor migration as a result of globalization is how this migration seems to have eliminated national borders so that various illegal immigrants have appeared to enter the destination country. this is certainly detrimental and will cause various new problems for the destination country, in this case saudi arabia because it can increase the level of poverty to the level of crime in their country. the government of saudi arabia is also trying to crack down on the perpetrators of these illegal immigrants (bbc indonesia, 2013). thus, it can be said that globalization is like two sides that have positive and negative sides that will consciously influence the country. conclusion globalization can be said to have had a significant impact on changes in the international world, especially in the social, cultural, political and economic aspects. globalization that has supported the development of information and communication technology has increasingly influenced people's perceptions of life choices. in addition, globalization also has an impact on the progress of international transportation so that at this time we can mobilize between countries, even with long distances. people can easily travel outside and within the country just for a vacation publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 414-425 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== josephine audrey, fakhri sabiq muawal, eva firsha the influence of globalization on migration flows of indonesian female migrant workers to saudi arabia 423 to find a job to get a more decent life. the existence of transportation that is able to facilitate people's mobility will certainly further support the increase in migration rates. discussing migration, gender roles will always be one of the most important components in migration flows, especially the role of women in international migration. women migrant workers play a quite crucial role in the labor market, especially in making a significant contribution to the economy and society in receiving countries. gender inequality is a strong factor that causes the phenomenon of migration, namely when women face situations of inability to achieve certain expectations such as economic, political and social expectations that cannot be realized in their country of origin. in addition, changes in the global labor market caused by the acceleration of trade and industrial flows as a result of globalization have increased the number of female workers. although women have benefited from the growth of international trade and the effects of globalization which have increased women's participation in paid work, the feminization of migration has also been linked to worsening working conditions which has also led to the feminization of poverty and the development of greater migration by women, with women being more vulnerable. against the double danger of experiencing more intense discrimination and various forms of inequality than male migrants. currently, the number of female migrants has reached half of the global migrant population. with an increase in industrial activity, the number of migration flows of female workers is also increasing. this happens because of the need, especially in social and economic aspects. through the various data above it is shown that there are many positive sides to be gained from the influence of globalization such as open access for migrant workers to get jobs and improve life in destination countries. even so, the phenomenon of labor migration does not always have a positive impact. there are also negative impacts from the flow of labor migration, such as the occurrence of various cases of violence and crimes against female 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siti farida & raden faisal maulana nugraha 107 analisis laporan keuangan pemerintah daerah kabupaten subang analisis laporan keuangan pemerintah daerah kabupaten subang 1ai siti farida, 2raden faisal maulana nugraha 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; aisitifarida@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; faisalmaulana5@gmail.com abstract the existence of regional autonomy requires each region to manage its finances independently. in its financial management, in 2014-2017 subang district had several problems such as, the largest income was still from the balance fund which was a transfer from the central government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. this study aims to find out how the financial performance of the subang regency government in 2014-2017 was measured using regional financial ratios. this research is a qualitative descriptive study. in data collection researchers used the method of observation, interviews, and documentation. the type of data used is primary data from the subang district government budget realization report 2014-2017. the results of the analysis show that the financial performance of the subang regency government in terms of (1) the independence ratio shows that subang regency is very independent, because the average is 17.1% (2) the harmony ratio of the subang regency government is more likely to prioritize operational expenditure than capital expenditure. large operating expenses are at an average of 73.75%. while for capital expenditures at an average of 21.75% (3) regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) the efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) the effectiveness ratio of subang regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%. keywords: regional financial performance, independence ratio, harmony ratio, growth ratio, pad efficiency ratio, pad effectiveness ratio. pendahuluan setiap pemerintah daerah baik itu yang ada di tingkat provinsi, kabupaten, dan kota memiliki kewajiban untuk menyampaikan laporan pertanggungjawaban keuangan daerahnya secara berkala. laporan pertanggung jawaban keuangan ini disusun sesuai aturan yang berlaku untuk dinilai apakah berhasil atau tidak dalam menjalankan tugasnya. analisis laporan keuangan merupakan salah satu media atau cara yang dimaksdukan untuk melihat dan menilai kinerja pemerintah daerah dalam pengelolaan keuangannya. di mana analisis laporan keuangan merupakan kegiatan untuk menginterpretasikan angka-angka dalam laporan keuangan dalam rangka menilai kinerja keuangan yang hasil dari analisis tersebut akan digunakan sebagai dasar pengambilan keputusan ekonomi, sosial, atau politik (mahmudi, 2016). analisis laporan keuangan ini berfokus pada laporan keuangan yang memanfaatkan sebuah teknik analisis untuk mengetahui dan memahami isu serta peluang yang ada sehingga akan sangat bermanfaat dalam upaya pengambilan suatu keputusan. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 108 analisis laporan keuangan pemerintah daerah kabupaten subang pelaporan keuangan bertujuan untuk menyediakan sejumlah data dan informasi yang memiliki kebermanfaatan bagi orang-orang yang berkepentingan maupun masyarakat pada umunya dalam mendorong prinsip-prinsip akuntabilitas seperti informasi tentang jumlah sumber daya keuangan yang digunakan dalam kegiatan pelaporan dan hasil yang diperoleh. selain itu, juga berguna dalam rangka proses pembuatan keputusan baik itu dalam bidang sosial, politik, dan ekonomi karena dapat memberikan berbagai informasi mengenai sumber, pengalokasian, dan penggunaan sumber daya keuangan (wahyu, 2015). sementara tujuan pengukuran kinerja pengelolaan keuangan pemerintah daerah menurut mardiasmo dalam (adhiantoko, 2013) adalah untuk meningkatkan kinerja pemerintah, pengukuran kinerja harus membantu pemerintah fokus pada tujuan dan sasaran program kerja sehingga pada akhirnya akan meningkatkan efisiensi penyediaan layanan publik, mengalokasikan sumber daya dan membuat keputusan, dan untuk mewujudkan akuntabilitas publik dan meningkatkan komunikasi kelembagaan. dalam rangka menjaga kualitas dan kredibilitas sebuah laporan keuangan, maka kegiatan analisis ini membutuhkan teknik atau cara tertentu yang tepat supaya kegiatan analisis ini dapat berguna bagi para pemangku kebijakan dan pengambil keputusan. ada beberapa teknik analisis untuk menganalisis laporan keuangan, yaitu diantaranya analisis varians, analisis rasio, analisis pertumbuhan, analisis regresi, dan analisis prediksi. salah satu teknik yang sering digunakan adalah melakukan perhitungan menggunakan analisis rasio keuangan. analisis rasio keuangan sendiri adalah merupakan perbandingan antara dua angka atau lebih yang datanya diambil dari elemen laporan keuangan. analisis rasio keuangan dapat digunakan untuk menginterpretasikan perkembangan kinerja dari tahun ke tahun (mahmudi, 2016). pertama, yaitu analisis rasio kemandirian dimana kemandirian suatu keuangan daerah mengindikasikan bahwa pemerintah daerah mamiliki kapasitas dan kapabilitas dalam mengelola dan mengurusi sendiri program, kegiatan, serta pelayanan kepada masyarakat. kemandirian keuangan daerah dapat dilihat dari jumlah pendapatan asli daerahnya (pad), juga yang berkaitan dengan sumber-sumber lainnya seperti bantuan atau pinjaman dari pemerintah di tingkat pusat (halim, 2007). cara menghitung suatu perbandingan kemandirian keuangan daerah yaitu dengan melakukan pembagian jumlah pendapatan asli daerah (pad) dengan jumlah pendapatan yang berasal dari transfer pemerintah pusat dan provinsi serta pinjaman daerah. semakin tinggi jumlah perbandingan maka semakin memperlihatkan bahwa daerah tersebut memiliki pengelolaan keuangan yang mandiri (mahmudi, 2016). sebagaimana tabel berikut ini: sumber: halim (2004) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 109 analisis laporan keuangan pemerintah daerah kabupaten subang kedua yaitu rasio efektivitas pad, dimana tipe rasio ini menekankan pada kapabilitas pemerintah daerah untuk dapat mewujudkan pad yang berkaitan dengan target yang sebelumnya telah direncanakan dan ditetapkan. tentunya target ini atas dasar pertimbangan potensi dan kemampuan riil daerah tersebut. penghitungan rasio efektivitas untuk pad ini dilakukan dengan cara mengkomparasikan antara pendapatan pad yang terealisasi dengan pendapatan pad yang mencapai target (mahmudi, 2016). sebagaimana tabel rumus berikut ini: sumber: mahmudi, 2016 ketiga yaitu rasio efisiensi pad, dimana rasio ini merupakan rasio yang mencerminkan hubungan diantara jumlah yang dihasilkan untuk mendapatkan penghasilan dan ketercapaian penghasilan yang diperoleh. kinerja pemerintah daerah dalam laporan laba rugi dapat dikategorikan efektif jika rasio yang diperoleh adalah kurang dari 100% atau kurang dari satu. rasio efisiensi yang semakin kecil, maka menunjukkan kinerja pemerintah daerah yang semakin baik. sebagaimana tabel rumus berikut ini: sumber: (mahmudi, 2016) keempat yaitu rasio keserasian yang membahas mengenai belanja operasi, dimana rasio ini merupakan perbandingan dari total biaya operasional dan pengeluaran daerah. hubungan ini dimaksudkan untuk menginformasikan kepada setiap pengguna atau pihak yang berkepentingan mengenai laporan tentang bagian-bagian pengeluaran daerah yang publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 110 analisis laporan keuangan pemerintah daerah kabupaten subang didistribusikan untuk pengeluaran operasional. belanja operasional sendiri merupakan jenis belanja yang kebermanfaatannya dirasakan dalam kurun waktu satu tahun keuangan. sehingga hal tersebut bersifat jangka pendek dan pada beberapa kasus dapat berjalan secara kontinu dan konsisten. berikut ini merupakan rumus dari rasio belanja operasi: rasio belanja modal sendiri merupakan komparasai antara jumlah keseluruhan belanja modal yang terealisasi dengan jumlah keseluruhan belanja daerah. berdasarkan pada tipe rasio ini, setiap pengguna laporan dapat melihat dengan jelas bagian dari pengeluaran daerah yang diperuntukkan untuk investasi dalam bentuk belanja modal pada tahun anggaran yang bersangkutan. rasio belanja modal ini dirumuskan sebagai berikut: kelima, yaitu rasio pertumbuhan yang menilai seberapa mampu pemerintah daerah untuk menjaga konsistensi serta memperbaiki capaian-capaian yang sudah baik dan yang belum optimal dari satu periode ke periode berikutnya. pentingnya pemahaman tentang rasio pertumbuhan untuk setiap komponen sumber pendapatan dan pengeluaran ini adalah untuk menilai potensi dan hasil yang telah dicapai sehingga kedepan membutuhkan perhatian dan tindak lanjut (halim, 2007). rasio pertumbuhan dapat dinilai menggunakan rumus dan kriteria seperti berikut: sumber: dajan dalam jurnal (utomo, 2011) kabupaten subang ialah salah satu daerah otonom yang sedang berkembang di jawa barat. hal tersebut adalah implikasi dari sejumlah kebijakan dan program pembangunan pemerintahan daerahnya. pembangunan merupakan bagian dari sekian program yang ada pada pemerintah kabupaten subang yang mendapatkan perhatian dan daya tarik cukup besar dari masyarakat subang itu sendiri. beberapa diantaranya dapat dilihat dari sejumlah program pembangunan seperti perbaikan disepanjang jalan raya utama, pembangunan berbagai macam taman kota, dan yang tidak kalah pentingnya adalah pembangunan tempat-tempat wisata alam yang baru. tentu hal ini menjadi sebuah perhatian untuk masyarakat luas. pujian pun dilontarkan oleh kementerian dalam negeri republik indonesia melalui penerimaan penghargaan atas kinerja status sangat tinggi (st) bintang 3 dalam pelaksanaan pemerintahan daerah berdasarkan laporan penyelenggaraan pemerintah daerah (lpdd) tahun 2016 (tintahijau.com, 2018). selain itu, jika mengacu kepada laporan keuangan pemkab subang dalam lima tahun beruntun menunjukkan hasil yang positif. sesuai yang tertera pada gambar: publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 111 analisis laporan keuangan pemerintah daerah kabupaten subang sumber : dppkad kab. subang, 2016 berdasarkan grafik tersebut bahwa pendapatan daerah kabupaten subang mengalami peningkatan yang signifikan dalam kurun waktu lima tahun terakhir. peningkatan pendapatan daerah setiap tahun terjadi pada semua pos pendapatan, yaitu pos pad, lain-lain pendapatan yang sah serta dana perimbangan. namun dibalik itu, ada beberapa permasalahan yang dihadapi oleh pemerintah daerah kabupaten subang. masalah pertama yaitu pendapatan terbesar masih dari dana perimbangan yang merupakan transferan dari pemerintah pusat. sedangkan kontribusi pad terhadap apbd sebagai potret kemandirian daerah dan efektivitas otonomi daerah masih sangat kecil dibawah 15%. sumber: lra kabupaten subang (diolah) tahun biaya pemerolehan pad realisasi pad persentase nilai 2014 162.371.817.986,00 262.619.476.530,00 61.83 tidak efisien 2015 215.869.694.978,00 314.047.989.351,00 68.74 tidak efisien 2016 301.951.911.754,00 360.621.220.370,00 83.73 tidak efisien 2017 228.133.011.195,00 581.810.550.070,00 39.21 kurang efisien publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 112 analisis laporan keuangan pemerintah daerah kabupaten subang masalah kedua, dalam rasio keserasian modal pemerintah kabupaten subang untuk tahun 2014-2015 mengalami peningkatan walaupun tidak begitu signifikan. namun di tahun 2016 justru mengalami stagnan dan bahkan tahun 2017 mengalami penurunan. hal tersebut tertera pada tabel: sumber: lra kabupaten subang (diolah) masalah ketiga, pada rasio pertumbuhan keuangan daerah pemerintah kabupaten subang untuk tahun 2015-2017 mengalami peningkatan pada setiap tahunnya. akan tetapi peningkatan tersebut masih pada nilai kriteria yang sangat rendah, sebagai yang terdapat dalam tabel: sumber: lra kabupaten subang (diolah) masalah keempat, pada rasio efisiensi pad pemerintah kabupaten subang untuk tahun 2014-2016 mengalami peningkatan. yang berarti peningkatan tersebut menandakan tidak efisiensinya dalam mengelola penerimaan pad, sebagai mana tertera dalam tabel berikut: tahun pad kab. subang bantuan dari pusat dan provinsi persentase nilai 2014 262.619.476.530,00 1.968.478.953.458,00 13,34% rendah sekali 2015 314.047.989.351,00 2.087.917.733.091,00 15,04% rendah sekali 2016 360.621.220.370,00 2.470.660.190.590,00 14,60% rendah sekali 2017 581.810.550.070,00 2.282.430.023.762,00 25,49% rendah tahun belanja modal total belanja persentase 2014 484.223.520.521 2.169.100.504.872 22% 2015 479.480.492.144 2.114.883.423.167 23% 2016 524.265.605.647 2.262.396.564.685 23% 2017 486.430.787.962 2.502.250.774.730 19% publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 113 analisis laporan keuangan pemerintah daerah kabupaten subang sumber: lra kabupaten subang (diolah) dari uraian latar belakang tersebut, maka penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 yang diukur dengan menggunakan rasio keuangan daerah. metode peneltian penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. metode deskriptif-kualitatif sesuai untuk penelitian yang akan dilakukan ini, di mana peneliti berusaha untuk mendeskripsikan hasil analisis rasio keuangan pemerintah daerah kabupaten subang. populasi dalam penelitian ini adalah laporan keuangan pemerintah daerah (lkpd) kabupaten subang. dalam menentukan sampel, peneliti menggunakan sampling purposive yang bertujuan untuk mengambil sampel dengan pertimbangan tertentu dan memenuhi kriteria tertentu. sampel dari penelitian yang akan dilakukan ini adalah laporan keuangan pemerintah daerah (lkpd) kabupaten subang berupa laporan realisasi anggaran tahun 2014-2017. dalam penelitian ini, peneliti menggunakan dua sumber data, yaitu pertama data primer yang berasal dari observasi dan wawancara mendalam pada bkad kabupaten subang. wawancara tersebut dilakukan kepada 3 orang responden yakni casari (kasubid pelaporan bidang akuntansi pelaporan), deden sujatnika (kasubid penagihan pajak daerah lainnya), dan bay zainatuddaroin (kasubid akuntansi aset, investasi dan persediaan) pada tanggal 22 april 2019, dengan masing-masing sembilan pertanyaan. kedua, yaitu data sekunder yang diperoleh dari studi pustaka, buku, internet, jurnal yang dapat membantu melangkapi kajian proses penelitian. dalam melakukan analisis data, peneliti menggunakan teknik analisis data dari miles dan huberman, yaitu pengumpulan data yang dilakukan dengan cara observasi dan wawancara, reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. hasil dan pembahasan a. kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 berdasarkan rasio kemandirian pad rasio kemandirian keuangan daerah dapat dirumuskan sebagai berikut: tahun total pendapatan total belanja pn-p0 persentase 2014 2.231.098.381.864 2.169.100.504.872 4.400.198.886.736 2015 2.401.803.549.942 2.114.883.423.167 4.516.686.973.109 3% 2016 2.571.077.097.133 2.262.396.564.685 4.833.473.661.818 7% 2017 2.864.240.573.832 2.502.250.774.730 5.366.491.348.562 11% rasio kemandirian = pendapatan asli daerah trasnfer pusat atau provinsi dan pinjaman 𝑥 100 publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 114 analisis laporan keuangan pemerintah daerah kabupaten subang berikut perhitungan rasio kemandirian keuangan daerah kabupaten subang tahun anggaran 2014-2017: adapun hasil dari analisis rasio kemandirian keuangan daerah kabupaten subang tertera dalam tabel berikut: berdasarkan hasil perhitungan rasio kemandirian pad kabupaten subang menunjukkan bahwa kemandirian kabupaten subang masih instruktif yang berarti masih bergantung kepada bantuan dari pusat dan provinsi. dalam tiga tahun berturut-turut, pad dan bantuan dari pusat mengalami peningkatan yaitu pada tahun 2014-2016. bahkan pad kabupaten subang selama empat tahun berturut-turut mengalami peningkatan yang cukup signifikan, yaitu pada tahun 2014 pad yang terealisasi mencapai rp. 262.619.476.530. tahun 2015 pad yang dicapai oleh kabupaten subang mencapai rp. 314.047.989.351. tahun berikutnya 2016 sebesar rp. 360.621.220.370. dan pada tahun 2017 pad yang dicapai oleh kabupaten subang mengalami peningkatan yang signifikan, yaitu sebesar rp. 581.810.550.070. jika hanya dilihat dari pencapaian pad, maka kabupaten subang mendapat nilai yang baik karena setiap tahunnya pad yang dicapai terus mengalami penigkatan. namun untuk melihat kinerja keuangan pemerintah daerah kabupaten subang berdasarkan rasio rasio kemandirian 2014 = 262.619.476.530 1.968.478.953.458 𝑥 100 = 13.34 % rasio kemandirian 2015 = 314.047.989.351 2.087.917.733.091 𝑥 100 = 15.04 % rasio kemandirian 2016 = 360.621.220.370 2.470.660.190.590 𝑥 100 = 14.60 % rasio kemandirian 2017 = 581.810.550.070 2.282.430.023.762 𝑥 100 = 25.49 % tahun pad kab. subang bantuan dari pusat dan provinsi persentase nilai 2014 262.619.476.530,00 1.968.478.953.458,00 13,34% rendah sekali 2015 314.047.989.351,00 2.087.917.733.091,00 15,04% rendah sekali 2016 360.621.220.370,00 2.470.660.190.590,00 14,60% rendah sekali 2017 581.810.550.070,00 2.282.430.023.762,00 25,49% rendah sumber: lra kabupaten subang (diolah) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 115 analisis laporan keuangan pemerintah daerah kabupaten subang kemandirian pad tidak hanya dilihat dari pencapaian pad dari tahun ke tahun, akan tetapi harus dilihat juga perbandingan dengan bantuan dari pemerintah pusat dan provinsi. bantuan dari pemerintah pusat maupun provinsi yang relatif besar menjadi sebuah permasalahan tersendiri untuk kemandirian kabupaten subang. berdasarkan tabel di atas dapat dilihat bahwa bantuan dari pemerintah pusat dan provinsi kepada pemerintah kabupaten subang sebesar rp. 1.968.478.953.458 pada tahun 2014. pada tahun 2015 bantuan tersebut mengalami peningkatan menjadi rp. 2.087.917.733.091. pada tahun berikutnya bantuan dari pemerintah pusat dan provinsi kembali mengalami peningkatan menjadi rp. 2.470.660.190.590. namun pada tahun 2017 mengalami penurunan dari tahun 2016 menjadi sebesar rp. 2.282.430.023.762. hal tersebut mengakibatkan kemandirian kabupaten subang berada pada titik 13,34%. tahun berikutnya pada tahun 2015 pada titik 15,04%. pada tahun 2016 mengalami penurunan kembali menjadi 14,6%. walaupun pada ahun 2017 mengalami kenaikan menjadi 25,49%, namun hal itu tetap masih berada pada posisi rendah. jadi, kinerja keuangan kabupaten subang berdasarkan rasio kemandirian daerah secara keseluruhan berada pada posisi rendah, hal ini menggambarkan bahwa tingkat ketergantungan daerah terhadap bantuan dari pemerintah pusat dan provinsi masih tinggi. b. kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 berdasarkan rasio keserasian analisis rasio keserasian dapat dilakukan dengan cara sebagai berikut: berikut hasil dari perhitungan rasio keserasian (belanja operasional) kabupaten subang tahun anggaran 2014-2017: rasio belanja operasional = realisasi total belanja operasional total belanja 𝑥 100 rasio belanja modal = realisasi total belanja modal total belanja 𝑥 100 rasio belanja operasional 2014 = 1.306.896.236.815 2.169.100.504.872 𝑥 100 = 60% rasio belanja operasional 2015 = 1.633.934.742.364 2.114.883.423.167 𝑥 100 = 77% rasio belanja operasional 2016 = 1.735.172.298.750 2.262.396.564.685 𝑥 100 = 77% rasio belanja operasional 2017 = 2.015.180.259.588 2.502.250.774.730 𝑥 100 = 81% publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 116 analisis laporan keuangan pemerintah daerah kabupaten subang adapun hasil perhitungan rasio keserasian (belanja operasional) kabupaten subang tercantum pada tabel berikut: pada tabel di atas, dapat dilihat persentase belanja operasi kabupaten subang selama empat tahun beruntun selalu mengalami peningkatan. pada tahun 2014 belanja operasi mencapai rp. 1.306.896.236.815 atau 60% dari total belanja. pada tahun 2015 belanja operasi meningkat menjadi rp. 1.633.934.742.364 atau 77% dari keseluruhan belanja. adapun pada tahun 2016 belanja operasi sebesar rp. 1.73.5172.298.750 atau masih tetap berada pada 77% dari belanja keseluruhan. dan pada tahun 2017 kembali mengalami kenaikan menjadi sebesar rp. 2.015.180.259.588 atau menjadi 81% dari keseluruhan belanja. walaupun secara persentase pada tahun 2015 dan 2016 berada pada posisi yang sama yaitu 77%, tapi secara nominal belanja operasi pada setiap tahunnya selalu mengalami peningkatan. adapun perhitungan rasio keserasian (belanja modal) dapat dilihat dari tabel berikut: tahun belanja operasional total belanja persentase 2014 1.306.896.236.815 2.169.100.504.872 60% 2015 1.633.934.742.364 2.114.883.423.167 77% 2016 1.735.172.298.750 2.262.396.564.685 77% 2017 2.015.180.259.588 2.502.250.774.730 81% sumber: lra kabupaten subang (diolah) rasio belanja modal 2014 = 484.223.520.521 2.169.100.504.872 𝑥 100 = 22% rasio belanja modal 2015 = 479.480.492.144 2.114.883.423.167 𝑥 100 = 23% rasio belanja modal 2016 = 524.265.605.647 2.262.396.564.685 𝑥 100 = 23% rasio belanja modal 2017 = 486.430.787.962 2.502.250.774.730 𝑥 100 = 19% publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 117 analisis laporan keuangan pemerintah daerah kabupaten subang berikut hasil dari perhitungan rasio keserasian (belanja modal) kabupaten subang tahun anggaran 2014-2017 dapat dilihat pada tabel berikut: pada tabel tersebut, terlihat belanja modal kabupaten subang secara persentase berada pada titik 22% dari total belanja atau sebesar rp. 484.223.520.521 pada tahun 2014. pada tahun 2015 secara nominal mengalami penurunan menjadi rp. 479.480.492.144 atau 23% dari total belanja. pada tahun berikutnya belanja modal mengalami kenaikan kembali menjadi rp. 524.265.605.647 namun secara persentase berada pada 23% dari total belanja. adapun pada tahun 2017 belanja modal mengalami penurunan kembali menjadi rp. 486.430.787.962 atau sebesar 19% dari total belanja. meskipun pada saat ini, penggunaan belanja modal dan belanja operasional belum ada standar yang diterapkan oleh pemerintah maupun belum ada standar penialian yang dikemukakan oleh para ahli, sehingga walaupun belanja operasional lebih besar dari pada belanja modal hal ini belum bisa dikatakan hal yang kurang baik. c. kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 berdasarkan rasio pertumbuhan keuangan daerah adapun rumus untuk mengetahui nilai rasio pertumbuhan adalah: tahun belanja modal total belanja persentase 2014 484.223.520.521 2.169.100.504.872 22% 2015 479.480.492.144 2.114.883.423.167 23% 2016 524.265.605.647 2.262.396.564.685 23% 2017 486.430.787.962 2.502.250.774.730 19% sumber: lra kabupaten subang (diolah) rasio pertumbuhan/r = 𝑝𝑛 − 𝑝𝑜 𝑝𝑜 𝑥 100 keterangan: pn = pendapatan, belanja, yang dihitung tahun n po = pendapatan, belanja, yang dihitung tahun o (tahun sebelumnya) r = rasio pertumbuhan publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 118 analisis laporan keuangan pemerintah daerah kabupaten subang berikut perhitungan rasio pertumbuhan pemerintah kabupaten subang tahun 20152017: berikut hasil perhitungan rasio pertumbuhan kabupaten subang tahun anggaran 2015-2017: berdasarkan hasil perhitungan rasio belanja yang tertera pada tabel di atas, bahwa belanja pemerintah kabupaten subang mengalami penurunan pada tahun 2015 namun terjadi peningkatan selama tiga tahun berikutnya. pada tahun 2014, pemerintah kabupaten subang mengeluarkan dana belanja sebesar rp. 2.169.100.504.872. pada tahun 2015 mengalami penurunan sebesar -2,5% menjadi rp. 2.114.883.423.167. namun pada tahun berikutnya mengalami peningkatan sebesar 7% menjadi rp. 2.262.396.564.685. begitupun pada tahun 2017 menglami peningkatan kembali sebesar 10,6% belanja pemerintah kabupaten subang menjadi rp. 2.502.250.774.730. r belanja 2014 − 2015 = 2.114.883.423.167 − 2.169.100.504.872 2.169.100.504.872 𝑥 100 = -2,5% r belanja 2015 − 2016 = 2.262.396.564.685 − 2.114.883.423.167 2.114.883.423.167 𝑥 100 = 7% r belanja 2016 − 2017 = 2.502.250.774.730 − 2.262.396.564.685 2.262.396.564.685 𝑥 100 = 10,6% r pendapatan 2014 − 2015 = 2.401.803.549.942 − 2.231.098.381.864 2.231.098.381.864 𝑥 100 = 7,6% r pendapatan 2015 − 2016 = 2.571.077.097.133 − 2.401.803.549.942 2.401.803.549.942 𝑥 100 = 7% r pendapatan 2016 − 2017 = 2.864.240.573.832 − 2.571.077.097.133 2.571.077.097.133 𝑥 100 = 11,4% tahun total belanja (pn) total belanja (po) pn-p0 persentase 2015 2.114.883.423.167 2.169.100.504.872 -54.217.081.705 -2,5% 2016 2.262.396.564.685 2.114.883.423.167 147.513.141.518 7% 2017 2.502.250.774.730 2.262.396.564.685 239.854.210.045 10,6% sumber: lra kabupaten subang (diolah) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 119 analisis laporan keuangan pemerintah daerah kabupaten subang berdasarkan tabel tersebut sesuai dengan hasil perhitungan pendapatan bahwa pendapatan pemerintah kabupaten subang selalu mengalami peningkatan. pada tahun 2014 realisasi pendapatan pemerintah kabupaten subang sebesar rp. 2.231.098.381.864. pada tahun 2015 mengalami peningkatan sebesar 7,6% yaitu menjadi rp. 2.401.803.549.942. pada tahun 2016 mengalami peningkatan kembali, namun peningkatan tersebut lebih kecil dari tahun sebelumnya, yaitu sebesar 7% menjadi rp. 2.571.077.097.133. sedangkan pada tahun berikutnya mengalami peningkatan yang lebih tinggi dari tahun-tahun sebelumnya, yaitu sebesar 11,4% menjadi rp. 2.864.240.573.832. adapun kenapa pertumbuhan keuangan pemerintah daerah kabupaten subang rendah, terutama dalam pertumbuhan pendapatan setiap tahunnya adalah dikarenakan di antaranya tidak semua skpd itu memiliki penerimaan. berdasarkan dari uraian di atas dapat diketahui bahwa pemerintah kabupaten subang selalu melakukan perkembangan untuk mencapai target pendapatan pada setiap tahunnya. namun pada tahun 2017, dengan meningkatnya capaian target pendapatan justru disertai juga dengan meningkatnya belanja daerah yang cukup tinggi yaitu sebesar 10,6%. sedangkan pada tahun 2015 cukup baik meskipun realisasi pendapatan berkembang hanya 7% tetapi disertai dengan menurunnya belanja sebesar 2,5%. d. kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 berdasarkan rasio efisiensi pendapatan asli daerah dalam melakukan analisis rasio ini dapat dilakukan dengan menggunakan rumus sebagai berikut: tahun total pendapatan (pn) total pendapatan (po) pn-p0 persentase 2015 2.401.803.549.942 2.231.098.381.864 170.705.168.078 7,6% 2016 2.571.077.097.133 2.401.803.549.942 169.273.547.191 7% 2017 2.864.240.573.832 2.571.077.097.133 293.163.476.699 11,4% sumber: lra kabupaten subang (diolah) rasio efisiensi pad = 𝑏𝑖𝑎𝑦𝑎 𝑝𝑒𝑚𝑒𝑟𝑜𝑙𝑒ℎ𝑎𝑛 𝑃𝐴𝐷 𝑅𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝐴𝐷 𝑥 100 publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 120 analisis laporan keuangan pemerintah daerah kabupaten subang berikut perhitungan dari rasio efisiensi pad kabupaten subang tahun anggaran 20142017: berikut hasil perhitungan rasio efisiensi pad kabupaten subang tahun anggaran 2014-2017 dapat dilihat pada tabel berikut: berdasarkan tabel tersebut dapat diketahui kinerja pemerintah kabupaten subang berdasarkan rasio efisiensi pad dapat dinilai kurang baik. terlihat pencapaian pad setiap tahun mengalami peningkatan namun diiringi dengan biaya yang relatif tinggi. pada tahun 2014 yang direalisasikan mencapai rp. 206.423.025.875 dengan biaya yang dikeluarkan sebesar rp. 262.619.476.530. yang berarti tingkat efisiensi pad kabupaten subang pada titik 61.8% dengan nilai tidak efisien. tahun 2015 realisasi pad meningkat menjadi rp. 314.047.989.351 dengan biaya rp. 215.869.694.978 sehingga nilai efisiensi pad berada pada titik 68.7% dengan nilai tidak efisien. pada tahun berikutnya realisasi pad mengalami peningkatan kembali sebesar rp. 360.621.220.370 dengan biaya pemerolehan sebesar rp. 301.951.911.754 itu artinya efisiensi pad pada tahun 2016 ini berada pada titik 83.7% dengan nilai efisiensi tidak efisien. dan pada tahun 2017 lagi-lagi realisasi pad mengalami peningkatan sebesar rp. 581.810.550.070 dengan biaya yang dikeluarkan sebesar rp. 228.133.011.195 sehingga tingkat efisiensi pad berada pada titik 39.2% yang artinya nilai ini lebih baik dari tiga tahun sebelumnya dan berapa pada nilai kurang efisien. rasio efisiensi 2014 = 162.371.817.986,00 262.619.476.530,00 𝑥 100 = 61,83% rasio efisiensi 2015 = 215.869.694.978,00 314.047.989.351,00 𝑥 100 = 68,74% rasio efisiensi 2016 = 301.951.911.754,00 360.621.220.370,00 𝑥 100 = 83,73% rasio efisiensi 2017 = 228.133.011.195,00 581.810.550.070,00 𝑥 100 = 39,21% tahun biaya pemerolehan pad realisasi pad persentase nilai 2014 162.371.817.986,00 262.619.476.530,00 61.83 tidak efisien 2015 215.869.694.978,00 314.047.989.351,00 68.74 tidak efisien 2016 301.951.911.754,00 360.621.220.370,00 83.73 tidak efisien 2017 228.133.011.195,00 581.810.550.070,00 39.21 kurang efisien sumber: lra kabupaten subang (diolah) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 121 analisis laporan keuangan pemerintah daerah kabupaten subang hal tersebut dapat terjadi demikian dikarekan berbagai faktor, di antaranya untuk menyiapkan sarana dan pra sarana. selain itu, faktor dari skpd yang tidak memiliki penerimaan dan bahkan dalam menjalankan belanja operasionalnya dapat dikatakan relatif tinggi pun mempengaruhi dalam efisiensi penerimaan pad. e. kinerja keuangan pemerintah kabupaten subang tahun 2014-2017 berdasarkan rasio efektivitas pendapatan asli daerah adapun rumus untuk menghitung rasio efektivitas pad adalah: berikut perhitungan rasio efektivitas pad kabupaten subang tahun anggaran 20142017: berikut hasil analisis rasio efektivitas pad kabupaten subang dapat terlihat pada tabel berikut: rasio efisiensi pad 2014 = 𝑅𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝐴𝐷 𝑇𝑎𝑟𝑔𝑒𝑡 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝐴𝐷 𝑦𝑎𝑛𝑔 𝑑𝑖𝑡𝑒𝑡𝑎𝑝𝑘𝑎𝑛 𝑥 100 rasio efisiensi pad 2014 = 262.619.476.530 206.423.025.875 𝑥 100 = 127,22% rasio efisiensi pad 2015 = 314.047.989.351 281.201.689.946 𝑥 100 = 111,68% rasio efisiensi pad 2016 = 360.621.220.370 326.015.455.956 𝑥 100 = 110,61% rasio efisiensi pad 2017 = 581.810.550.070 549.468.089.021 𝑥 100 = 105,89% tahun target realisasi pad persentase nilai 2014 206.423.025.875,00 262.619.476.530,00 127,22% sangat efektif 2015 281.201.689.946,00 314.047.989.351,00 111,68% sangat efektif 2016 326.015.455.956,00 360.621.220.370,00 110,61% sangat efektif 2017 549.468.089.021,00 581.810.550.070,00 105,89% sangat efektif sumber: lra kabupaten subang (diolah) publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 122 analisis laporan keuangan pemerintah daerah kabupaten subang berdasarkan hasil perhitungan rasio efektivitas pad yang tertera dalam tabel di atas, dapat diketahui anggaran pad kabupaten subang selalu mengalami kenaikan dari tahun 20142017. kenaikan anggran pad tersebut diiringi dengan selalu mengalami kenaikan realisasi pad pada setiap tahunnya. pada tahun 2014, anggaran pad kabupaten subang sebesar rp. 206.423.025.875 dengan realisasi pad sebesar rp. 262.619.476.530 yang berarti berada pada titik 127,2%. pada tahun 2015 anggaran dinakkan menjadi sebesar rp. 281.201.689.946 dan realisasinya adalah sebesar rp. 314.047.989.351 dengan nilai efektivitas 111,6%. pada tahun 2016 anggaran mengalami kenaikkan kembali menjadi sebesar rp. 326.015.455.956 dengan realisasinya sebesar rp. 360.621.220.370 namun pada nilai efektivitasnya mengamali penurunan dari tahun sebelumnya menjadi 110,6%. adapun pada tahun 2017, anggaran dinaikkan dengan relatif tinggi dari tahun sebelumnya menjadi sebesar rp. 549.468.089.021 dengan realisasi sebesar rp. 581.810.550.070 dengan nilai efektivitasnya sebesar 105,8%. menurut uraian tersebut, hasil perhitungan pada rasio efektivitas pad pemerintah kabupaten subang dari tahun 2014-2017 telah dikatakan efektif karena pada dasarnya nilai rasionya telah melebihi 100%. hal ini disebabkan adanya potensi-potensi baru yang berkembang sehingga dapat dimaksimalkan dalam upaya meningkatkan pad. selain itu adanya evaluasi yang dilakukan setiap tahunnya dan juga pengawasan dari pimpinan akan memiliki dampak untuk tahun berikutnya sehingga menjadi lebih baik lagi. simpulan berdasarkan dari hasil analisis data yang telah diuraikan sebelumnya, maka dapat diambil kesimpulan bahwa kinerja keuangan pemerintah kabupaten subang pada tahun 20142017 berdasarkan rasio kemandirian keuangan daerah dapat dikategorikan rendah sekali. selain itu, kinerja keuangan pemerintah kabupaten subang pada tahun 2014-2017 jika dilihat berdasarkan rasio keserasian belanja modal dengan belanja operasional dapat dikatakan pemerintah kabupaten subang lebih cenderung mengutamakan belanja operasional dari pada belanja modal. kemudian kinerja keuangan pemerintah kabupaten subang pada tahun 20142017 berdasarkan rasio pertumbuhan keuangan daerah dapat dikatakan masih sangat rendah. selanjutnya kinerja keuangan pemerintah kabupaten subang pada tahun 2014-2017 berdasarkan rasio efisiensi pad dapat dikatakan tidak efisien. namun, kendati demikian kinerja keuangan pemerintah kabupaten subang pada tahun 2014-2017 ditinjau dari rasio efektivitas pendapatan asli daerah berjalan efektif karena efektivitasnya sudah di atas 100% yaitu masingmasing sebesar: 127,2%; 111,6%; 110,6%; dan 105,8%. publica: jurnal pemikiran administrasi negara vol 11 no. 2 | desember 2019 : 107-124 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== __________________________________________________________________________________ ai siti farida & raden faisal maulana nugraha 123 analisis laporan 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(2011). analisis rasio keuangan apbd sebagai tolak ukur penilaian kinerja keuangan pada pemda kabupaten lombok timur tahun anggaran 2007-2009. jurnal educatio, 4, 57-80. wahyuddin, i. (2017). the application of accounting zakat on the center of rumah zakat indonesia foundation bandung. program studi ekonomi islam fakultas ilmu agama islam universitas islam indonesia yogyakarta. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 250 applying the trikora spirit in public administration practices to build the welfare of the papuan people 1almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto 1indonesia defense university, indonesia; suryojayapura@gmail.com received: november 14, 2022; in revised:february 02, 2023; accepted: march 13, 2023 abstract this study aims to analyze the application of the trikora spirit in public administration practices to build the welfare of the papuan people. the research method used in this study is a qualitative approach by conducting a literature review. the results of this study show that the trikora spirit can be applied in public administration practices, particularly in optimizing governance, coordination, and supervision, as well as in improving the implementation of programs and policies in papua. various efforts have been made by the government to resolve existing problems through the enactment of law no. 21 of 2001 concerning special autonomy for the province of papua. however, twenty years after the implementation of special autonomy, the results are still not optimal. this is because, among other things, governance is still not optimal, there is no supervision and assistance from the center, and programs from ministries and institutions have not been well coordinated and integrated. i hope that the mobilization of all potential national resources, the spirit of one unit, synchronization and coordination as well as command and control when the trikora to seize west irian need to be imitated and continued to build the development of papua's welfare. keywords: trikora, mobilization of national resources, synchronization & coordination, command and control, special autonomy. introduction on the nineteenth of december 1961, at a giant meeting in the yogyakarta square, president soekarno announced trikora (tri komando rakyat) in order to liberate west irian from dutch occupation. the contents of the trikora are: 1) to thwart the establishment of the colonial dutch-made “papuan puppet state”; 2) raise the red and white flag in west irian, indonesia; and 3) be prepared for general mobilization to defend the independence of the unity of the motherland and the nation. president soekarno deliberately chose this date to take the psychological effect of the indonesian people to remember that on the same date in 1948 the second dutch military aggression occurred (suropati, 2019). if in the past the city of yogyakarta was the main target of the dutch attack, then 13 years later in the same city it was announced by trikora to retake west irian from dutch hands. trikora had to be taken after various attempts through diplomacy to negotiate with the dutch failed to be carried out. instead of giving it back, the dutch were actually preparing for the independence of west irian. the west irian issue was in limbo because the dutch deliberately manipulated the translation of the text of the round table publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 251 conference agreement (silalahi, 1997). indonesia considers that west irian will be handed over later through negotiations that will be carried out after one year of the round table conference (kmb). the netherlands translated the words in the results of the kmb negotiations which read "statusquo should be maintained in new guinea for a year, by which time is future status would be resolved by further between negotiations parties" interpreted by the netherlands as a dutch domestic problem that will be resolved later through decolonization (salford, 2013). tensions between indonesia and the netherlands escalated, especially after the dutch government put forward the idea of decolonizing and internationalizing west irian at the un forum. the dutch are trying to legalize the planned papua council law complete with its flag and national anthem. this step will of course lead to the formation of the state of west irian which is very much against the sovereignty of the republic of indonesia (octaviar, 2022). indonesia continues to make every effort so that west irian returns to indonesia immediately, including through diplomacy and continues to seek support from various world countries, including through the united nations. the permanent representative of the republic of indonesia at the united nations in 1954 submitted a request to the secretary general of the united nations so that the west irian issue could be included on the agenda of the un general assembly (ravico, 2020). the efforts of the indonesian government to bring the west irian issue to the un forum received a strong reaction and rejection from the netherlands because they thought that the un had no right to interfere in west irian issues, and considered that indonesia was expanding because it misinterpreted the results of the kmb, namely the west irian problem was resolved through a meeting of the two countries just. the efforts of the government of indonesia finally bore fruit by bringing the issue of west irian to the 9th un general assembly in 1954, but the west irian draft resolution on indonesia's initiative did not receive support and did not reach the required quorum (karseno, 2011). subsequent submissions at the 10th (1955), 11th (1956), and 12th general assembly sessions also failed successively and were promised that a special session would be arranged in geneva which was never held (idris jusuf, 2016). this failure is inseparable from the number of un membership which is more profitable for the netherlands. at that time, most of the members of the un general assembly were still dominated by western countries, while the majority of developing countries were still colonies of western countries and not yet independent. when indonesia put this matter forward at the xii un general assembly, indonesia's demands were not successful, on the contrary, it actually strengthened the dutch stance which considered west irian as its domestic problem. the indonesian government has carried out various diplomatic policies in an effort to liberate west irian but has failed. therefore, the government of indonesia devised a strategy using political, economic and military capabilities or in other words, to expel the netherlands and west irian not limited to diplomacy, if necessary by mobilizing all national potential (prayuda, 2020). the first response of the indonesian government was in the economic field by taking over dutch companies in indonesia. the second action is to sever diplomatic relations with the netherlands and the next action is to build a formidable military force (bupu, 2021). indonesia's failed diplomatic efforts to invite the netherlands to negotiate again on the west irian issue peacefully either through bilateral, un and other efforts have forced indonesia to publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 252 change its attitude from being defensive to then becoming offensive and implementing a policy of total confrontation against the netherlands including the military (pusjarah, 1996). this effort was carried out through the purchase of modern weapons and equipping the indonesian armed forces with modern weapons from russia. prior to announcing the trikora, the government first formed the national front for the liberation of west irian (1960). this national front was a semi-official body that assisted and encouraged all efforts by the government in general and the central war authority in particular in the context of the struggle to return west irian to the territory of the republic. indonesia (siti, 2022). after that the government formed the national defense council (depertan,) in 1961, whose task was to formulate ways to integrate all national potential in the liberation of west irian (numberi, 2013). apart from that, soekarno also formed the mandala command with the main task of preparing and carrying out a military operation to seize west irian which was occupied by the dutch. military operations became the last option after various diplomatic efforts failed. it turns out that the united states has been following these developments, paying attention to indonesia's determination. to investigate with certainty regarding indonesia's intention to invade west irian, in addition to sending a u2 spy plane flying over indonesian territory (poulgrain, 2017), the united states also sent president jf kennedy's younger brother, robert kennedy, who at that time served as america's attorney general. states to visit indonesia. apart from holding talks with president soekarno, he also directly saw preparations for a military invasion of west irian (guntur, 2021). this was done because the dutch kept stalling for time to continue negotiations on west irian. when trikora was announced, the indonesian armed forces were indeed in their best condition, as the strongest armed forces in southeast asia (hakim, 2018). on this basis, the united states then pressured the dutch government to negotiate again with indonesia to discuss west irian (wawan, 2011). finally, the netherlands and indonesia were successfully invited to the negotiating table. on august 5, 1962 an agreement was reached in new york which became known as the "new york agreement" which in principle determined the gradual surrender of west irian to indonesia (numberi, 2013). although in the end the military operation was canceled due to the conclusion of the "new york agreement", the lessons learned from trikora's success were the maximum deployment of national resources from the government and the existence of a clear single command to facilitate the objectives of efforts to return west irian to indonesia. since the official return of west irian to indonesia through the people's consultation (pepera) in 1969 whose results were ratified through un resolution no 2504 of 1969, west irian which is now called papua has still faced various problems and has been left behind by other provinces in indonesia. through law no. 21 of 2001 concerning special autonomy for the papua province, the government established a special autonomy (otsus) policy for the papua province with the aim of catching up with other provinces in indonesia, to create a safe, peaceful and prosperous papua. however, during the 20 years that this law has been implemented, the results are felt to be less than optimal. from the results of the research, weak governance and weak supervision of the management of the papua special autonomy fund and the absence of a grand design for papua's development through otsus have resulted in the distribution of funds and development not being on target (katharina, 2019). in addition, these publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 253 policies seem not enough. the conflict is still burning and a comprehensive solution is needed to lead to a peaceful papua, papua as an integral part of indonesia. in order to maximize the implementation of otsus, the government needs to continue the spirit of a clear trikora single command to facilitate the goals of otsus. the spirit of a single solid command unit has become a meaningful example for indonesia in building prosperity and solving problems in papua. the spirit of a unified command when trikora needs to be continued to build the welfare of the papuan people. if previously trikora's spirit was to win back west irian, now its spirit is to win heart and mind, win the hearts and people of papua. writing this study uses a qualitative research method carried out with literature studies and historical writing, using a philosophical approach (philosophical approach), historical approach (historical approach), and statutory approach (statute approach). the statutory regulation approach is a regulation that is concerned with the issues papua is currently facing, by examining the regulations in force with the aim of finding the right arrangement and implementation of special autonomy in papua. method this research uses a type of qualitative research with a literature study approach. data obtained using the method of literature study. the data obtained were analyzed using content analysis techniques and analyzed inductively. the research was conducted by collecting and analyzing literature related to the research topic. the literature used in this research comes from scientific journal articles, books, and related academic publications. the literature sources used in this study were selected based on predetermined inclusion criteria. the data obtained from the literature were analyzed using qualitative analysis techniques. the researcher used an inductive approach in analyzing the data by identifying the main themes that emerged from the collected literature. to ensure the validity of the data, the researcher triangulated the data using various sources of literature related to the research topic. in addition, to ensure data reliability, researchers used data verification and confirmation techniques by re-examining the literature sources used in the study. result and discussion papua has returned to the motherland. papua referred to here is papua which now has six provinces, namely papua province and west papua province as well as four new provinces that have just been formed namely; south papua province, highlands papua province, central papua province and southwest papua province. physically, the initial development process in papua was not the same as in other regions in indonesia. other provinces began pioneering development shortly after the war of independence ended, while papua was only handed over by the dutch to untea (united nations temporary executive authority), a united nations temporary agency tasked with being the executive authority in handing papua back to indonesia on may 1, 1963 and officially only in 1969, after the results of the people's consultation (pepera) were ratified through un resolution no. 2504 of 1969. this historical difference has caused papua to experience the sowing of nationalism that is different from other regions in indonesia (anriani, 2021). against this background and different arguments, of course there publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 254 are different views between existing history and papuan nationalists and some native papuans (suropati, 2019). this condition certainly affects the papuan people towards adjusting the system of national government, economy, development, social and culture as well as other nationally applicable systems with other regions in indonesia. special autonomy to catch up, various efforts have been made by the government with the enactment of law no. 21 of 2001 concerning special autonomy (otsus) for the province of papua. the special autonomy development approach is prioritized with affirmative principles, namely protection, partiality, empowerment of indigenous papuans (oap) (katharina, 2019). the enactment of the law is accompanied by a number of hopes; the guerrilla armed separatist groups are expected to disband by themselves because they all return to the republic of indonesia and build their villages; no more papuans carrying out campaigns to separate themselves from indonesia abroad because native papuans are protected, empowered, and guaranteed for their present and future survival within the unitary state of the republic of indonesia; there are no more oaps who are still refugees in png because all of them have returned to papua, and no political resistance groups have emerged, because they all welcomed otsus with joy (gere, 2017). the papua special autonomy policy, which was promulgated through law 21 of 2001, has many important and fundamental differences compared to the regional autonomy law that applies to other regions. this law is a very important and fundamental political compromise and is intended to respond to demands for independence in papua. the drafting process itself was very participatory, through consultation with various stakeholders in papua and quite intense discussions among the drafting team in papua to then be brought into the dpr's legislation process in jakarta (muttaqin, 2011). the important substances of the special autonomy policy are; first, the implementation of government decentralization. second, protection of the basic rights of indigenous papuans. third, democracy and democratic maturity. fourth, respect for ethics and morals. fifth, respect for human rights. sixth, enforcement of the rule of law. seventh, respect for pluralism. eighth, equality of position, rights and obligations as citizens (mutaqqin, 2011). in general, it can be said that the special autonomy law at the level of normative ideas is ideal. this should be able to respond to the demands of the secessionist movement and the spirit of papuan nationalism, as well as reduce pressure from other demands. the gap between normative ideas and reality may arise due to implementation that has not been implemented effectively. during the 20 years that this law has been implemented, it turns out that the results have not shown encouraging performance for solving the papua problem. movements critical of various issues in papua, such as protests against alleged human rights violations, accusations of marginalization of native papuans, have not stopped altogether. some people see that special autonomy is not a satisfactory answer to their problems and desires. this critical attitude was carried out by various groups with diverse backgrounds, both indigenous peoples, intellectuals and other sectors, including students. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 255 implementation of special autonomy the problem of implementing otsus is felt to be very complex, not only regarding the issue of the articles but also the institutionalization process. central and regional governments and other stakeholders in papua are required to be able to move quickly in responding and addressing the complexities of papua's problems by taking advantage of the development of papua's current civilization which is increasingly advanced with the increasing quality of oap human resources (asaribab, 2020). therefore, in responding to demands for the papua special autonomy issue, law 2/2021 as the second amendment to law 21/2001 looks more comprehensive compared to the first amendment through law 35/2008. it is hoped that the presence of law 2/2021 will be able to improve otsus even though the process and contents of the changes seem to have not fully touched the spirit of otsus as an instrument of conflict resolution (lipi, 2021). from the results of the evaluation, weak governance and weak supervision of the management of the papua special autonomy fund and the absence of a grand design for papua's development through otsus have resulted in the distribution of funds and development not being on target (katharina, 2019). in addition, law no. 21 of 2001 also does not regulate parties who evaluate the implementation of special autonomy so that the problems of budget accountability and transparency cannot be resolved. meanwhile, from a security standpoint, as long as special autonomy is implemented, until now there are still minor disturbances in the security sector which, if left unchecked, have the potential to disrupt the continuation of development in papua. there are at least two fundamental problems why otsus cannot work properly to meet the demands of the papuan people. the first problem shows the unstable and effective institutionalization process. the institutionalization process here shows how the performance of the special autonomy institutions is in relation to changes or sustainability of structures, their relations with related external institutions, and the dynamics of relations between actors within the internal institutions. meanwhile, the second problem is more indicative of the operationalization of the provisions contained in law 21/2001 which seem to be experiencing inconsistencies and distortions (lipi, 2021). during the implementation of otsus from 2001 to 2021, the government issued various regulations to strengthen the implementation of the special autonomy, such as inpres no. 5 of 2007 concerning the acceleration of the development of the provinces of papua and west papua, perpres 65/2011 concerning the acceleration of the development of papua & west papua, perpres 66/2011 concerning the unit for the acceleration of the development of papua and west papua (up4b), inpres 9/2017 concerning the acceleration of the development of papua & welfare west papua, perpres 17/2019 concerning procurement of government goods & services for the acceleration of papua & west papua welfare development, keppres no 20 of 2020 concerning the establishment of an integrated coordinating team for the acceleration of papua & west papua welfare development, inpres 9/2020 concerning the acceleration of papua & west papua welfare development west papua, pp 106 of 2021 concerning authority & institutional implementation of the papua publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 256 special autonomy policy, pp 107/2021 concerning acceptance, management, supervision & master plan for implementation of papua's special autonomy. these regulations also contain development programs in papua by ministries and agencies spread across provinces/districts/cities, but the impression is that they are not well coordinated (katharina, 2019). it is time for all these programs to be properly coordinated so that concrete and appropriate steps can be found for each k/l to be implemented in each district/city which has different situations and problems. the government once issued perpres 66/2011 concerning the unit for the acceleration of development in papua and west papua (up4b) which is tasked with assisting the president in supporting coordination and synchronization of planning, facilitating and controlling the implementation of the acceleration of development in papua and west papua provinces. this unit did not continue after the replacement national leadership from president sby to president jokowi. president jokowi then also issued keppres no. 20 of 2020 concerning the establishment of the integrated coordinating team for the acceleration of welfare development in papua & west papua which has the task of implementing policies to accelerate welfare development in papua and west papua provinces to realize the people of papua province and west papua province who are advanced, prosperous. , peaceful and dignified. continuation of this team still needs to be synchronized with the issuance of law number 2 of 2021 concerning the second amendment to law number 21 of 2001 concerning special autonomy for the province of papua which mandates the establishment of a special agency. formation of bp3okp from a regulatory perspective, learn from the previous law, so that otsus can be right on target, law number 2 of 2021, the government made two government regulations (pp), namely pp no. 106 of 2021 concerning authority and institutional implementation of the papua special autonomy policy and pp no. 107 of 2021 concerning acceptance, management, supervision, and the master plan for the acceleration of development in the context of implementation of special autonomy for the province of papua. in addition, article 68 a states that in the context of synchronization, harmonization, evaluation and coordination of the implementation of special autonomy and development in the papua region, a special agency has been established which is directly responsible to the president. this body is chaired by the vice president of the republic of indonesia. this article was then followed up with the establishment of the steering committee for the acceleration of development of special autonomy for papua (bp3okp) through perpres no. 121/2022 regarding bp3okp. this agency has the task of carrying out synchronization, harmonization, evaluation and coordination of accelerated development and implementation of special autonomy in the papua region in accordance with statutory provisions. position and duties. the position, duties of the integrated coordination team and bp3okp can be explained as follows: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 257 table 1. comparison of the integrated coordination team and bp3okp no team/agency base organization structure task 1 integrated coordinating team for the acceleration of papua & west papua welfare development presidential decree no 20 of 2020 i. steering board 1. chair: vice president member: a. coordinating minister for political, legal and security affairs b. coordinating minister for the economy c. coordinating pmk minister d. coordinating minister for maritime affairs e. minister of finance f. minister of home affairs g. office of the presidential staff 2. daily chair concurrently member: minister peren bang nas/head of bappenas ii. steering team 1. chairman: middle ministry senior official bang nas actor/ bappenas 2. member: a. acting madya pimti kemenko polhukam, b. acting pimti madya coordinating ministry for the economy; carrying out policies to accelerate welfare development in the province papua and west papua province to make it happen the people of papua and west papua provinces who are advanced, prosperous, peaceful and dignified. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 258 no team/agency base organization structure task c. acting principal of the ministry of coordinating ministry of pmk d. pj pimti madya coordinating ministry for maritime affairs e. acting principal of the ministry of finance; f. acting principal of the ministry of home affairs g. acting equivalent to acting pj madya ksp h. governor of papua province i. governor of west papua province. 2 steering committee for the acceleration of development of special autonomy for papua (bp3okp) presidential decree no. 121 year 2022 chairman: vice president; member: 1. minister of home affairs 2. minister of national development planning 3. minister of finance 4. one (1) representative from each province in papua province. carry out synchronization, harmonization, evaluation and coordination of accelerated development and implementation of special autonomy in the papua region in accordance with statutory provisions. source: keppres no. 20 of 2020 and perpres no. 121/2022 the two organizations have different membership structures but the tasks are in sync. it is hoped that the two stakeholders will not overlap in carrying out their duties because it will have a counter-productive impact and the results will be less than optimal. in perpres no. 121/2022 regarding bp3okp there is no clause stating that the integrated coordinating team ends its duties with the formation of this agency. one of the concerns during the 20 years of implementing the special autonomy law is that there are still security disturbances by the papuan armed separatist group. the intensity of the papuan separatist conflict which tends to increase shows that the special autonomy policy for resolving the papuan conflict is ineffective (lipi, 2021). the commander of the indonesian armed forces, general tni andika, stated that there was overlap in the publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 259 implementation of operations in papua and that it was immediately corrected so that all of them were in a single command unit. the tni uses a new approach in tackling security disturbances in papua, namely through a territorial approach and a social approach (andika, 2021). the government has decided that the settlement of the papua problem will be carried out through a welfare development approach. the tni is ready to support government policies in developing welfare in papua (andika, 2022). if we look at the organizational structure of bp3okp, which only involves three ministries, namely the ministry of home affairs, the ministry of national development planning/bappenas, the ministry of finance and representatives from each province, the tasks and challenges in accelerating welfare development in papua are very heavy, including in coordinating security issues. what's more, the government recently formed four new provinces, three new provinces which are divisions of west papua province through law number 14 of 2022 concerning the formation of south papua province, law number 15 of 2022 concerning the formation of central papua province, and law number 16 2022 concerning the formation of the papua mountains province. meanwhile, one new province is the result of division from west papua province, namely southwest papua province, whose bill has just been passed into law on the seventeenth of november 2022. many parties are pessimistic about the existence of bp3okp (yorrys, 2022). this agency reminds that the unit that was created by up4b has a similar goal, namely its essence as an effort to communicate and accelerate development in papua. up4b is considered ineffective, because it does not touch the roots of papua's problems, the same is the case with bp3okp which is considered not to touch the roots of papua's problems. this is in line with what was conveyed by lipi that the continuation of the implementation of special autonomy is not easy, because the substance of special autonomy in law no. 2 of 2021 has not touched on what is at the root of papua's problems (lipi, 2021). according to lipi, the four roots of the problem are development failure, marginalization and discrimination of indigenous papuans, state violence and accusations of human rights violations, as well as the history and political status of the papua region (lipi, 2008). viewing papua holistically, integrally and comprehensively would be better, than looking at papua only from its skin only for political interests and even for ceremonial purposes (asaribab, 2020). in order for the program to accelerate welfare development in papua to be achieved immediately, it is necessary to continue the trikora spirit by mobilizing all available national resources and one command to unite all forms of effort to create a safe, peaceful and prosperous and independent papua. bp3okp needs to involve all available national resources, because the problems in papua are not only concerned with the development of physical infrastructure, governance and finance, but also cultural readiness which in fact always becomes psychological obstacles in responding to various problems. bp3okp requires a bottom-up strategy in gathering information about how the community responds to existing problems and the acceleration of development they feel. on the other hand, security disturbances still occur in several areas in papua, and efforts to resolve them have consequences for the community who continue to question the violence that occurred and allegations of human rights violations. in other words, accelerated development is not correlated effectively and is relevant and efficient in society, especially at publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 260 the grassroots level. therefore, it is necessary to reconsider the bp3okp work design so that it involves all national resources which include elements of the political, legal and security affairs including oap elements, not only that each province appoints one person as in the existing decree, but also involves the role of people's representatives in central and regional, mrp and indigenous peoples in the process. conclusion from the description and review that has been described above, it can be concluded as follows; the process of accelerating welfare development in papua cannot be carried out by only certain nomenclature, but must also involve all national resources as was done during trikora to seize west irian. in addition, so that the implementation does not appear to overlap, all of the nomenclature is under a single command unit. if in the past it was done to seize west irian, now it is to win the hearts and sympathy of the papuan people so that they can create a safe, peaceful and prosperous and independent papua. from the problems that exist with the not yet optimal implementation of otsus in papua, it is suggested that all potential national resources are involved to address existing problems, including the root causes of papua's problems. the complexity and severity of challenges to implementing otsus in papua must begin with the determination and courage of all parties to act "out of the box", not only normative in developing papua. therefore, in order to avoid overlapping in the implementation of otsus and the command unit, it is necessary to clarify the continuation of the papua integrated coordinating team so that it does not overlap with the tasks carried out by bp3okp. bp3okp membership apart from the existing elements, needs to be expanded to involve elements of the political, legal and security affairs as well as indigenous peoples. references achmady, l. (2020). membangun papua dengan “hati”. dinamis, 17(1), 20-39. anriani, s. (2022). collaborative governance in the implementation of special autonomy in papua. budapest international research and critics institute-journal (bircijournal), 5(1). bupu, t. n., & sumarjiana, i. k. l. (2021). operasi trikora sebagai upaya mengembalikan irian barat ke wilayah negara kesatuan republik indonesia. jurnal santiaji pendidikan (jsp), 11(1). gere, n. (2017). merawat kedaulatan indonesia di papua. jakarta: antara publishing hakim, c. (2018). menjaga ibu pertiwi dan bapak angkasa. membangun pertahanan keamanan negara. jakarta: gramedia publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 261 hasan, h., & nugroho, z. (2022). menuju papua damai dengan pendekatan pembangunan inklusif. jurnal ilmiah hubungan internasional, 56-66. husein, h. (2022). konflik indonesia-belanda: upaya mengembalikan irian jaya kedalam pangkuan ibu pertiwi. wiksa: prosiding pendidikan sejarah unindra, 1(1). istanti, d. j., febriani, a., & ariani, n. (2021). desentralisasi asimetris dalam resolusi konflik separatisme aceh dan papua. moderat: jurnal ilmiah ilmu pemerintahan, 7(2), 257-269. jusuf, i. 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(2017). bayang-bayang intervensi. yogyakarta: best publisher. prayuda, r. (2019). diplomasi dan power: sebuah kajian analisis. journal of diplomacy and international studies, 2(01), 80-93. presidential decree no. 20 of 2020 concerning the formation of the integrated coordinating team for the acceleration of papua & west papua welfare development. presidential regulation 66 of 2011 concerning the papua and west papua development acceleration unit (up4b). presidential regulation no. 121 of 2022 concerning the steering committee for the acceleration of development of special autonomy in papua (bp3okp). purwanto, w. (2011). tni dan tata dunia baru sistem pertahanan. jakarta: cmb press. salford, j. (2003). the united nations and the indonesian takeover of west papua 19621969. usa: routledgecurzon. silalahi, t. b. (1997). strategi penangkalan indonesia pada masa lalu, masa kini dan masa mendatang. bandung: seskoad. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 250-262 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== almuchalif suryo, samuel lumban toruan, adnan majid, joni widjayanto applying the trikora spirit in public administration practices to build the welfare of the papuan people 262 sumarkidjo, a. (2010). mission accomplished. kata hasta pustaka. suropati, u. (2019). solusi komprehensif menuju papua baru: penyelesaian konflik papua secara damai, adil dan bermartabat. jurnal lemhannas ri, 7(1), 73-89. susetyo, b. (2020). strategi diplomasi indonesia dalam pembebasan papua tahun 19491963. ishlah: jurnal ilmu ushuluddin, adab dan dakwah, 2(1), 113-127. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 389 patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 1putri nurfitriati iswardani, budi radjab, budiawati supangkat 1universitas padjadjaran, indonesia; email: iswardhaniputri@gmail.com received: march 02, 2023; in revised: may 26, 2023; accepted: july 28, 2023 abstract in indonesia, child marriage is a time-honored custom, particularly among the poor. this tendency mixes with solid traditions and religions that are difficult to eradicate. the fight to eliminate child marriage must be continued even though it intersects with numerous problems, particularly for the children (women) involved. inequality in the distribution of work, exploitation, and discrimination against offenders of child marriage are primarily caused by ideas that place children and women in subordinate positions as human beings. this study then discusses how patriarchy and its hegemony arose as an extension of power, giving rise to a dominant viewpoint that supports the maintenance of child marriage. an excerpt from ethnographic notes gathered by the author from the results of in-depth interviews with various subjects who have married before 18 and have a history of poverty in bandung also becomes quite significant in this article. this research concludes, "when child marriage occurs within the context of poverty, then, rather than being a solution, this will lead perpetrators to the possibility of poverty reproduction, both structurally and culturally". keywords: child marriage; patriarchal hegemon; reproduction of poverty introduction unicef's definition of child marriage is consistent with that of the convention on the rights of the child (crc), which defines child marriage as a union that occurs before the age of 18. however, this formal legal definition leaves the question of what age range a person can be considered a child and what type of connection can be termed marriage. state, religion, or both entities may regard marriage as a social compact. according to another definition, marriage is a formal relationship between a man and woman legally recognized as husband and wife (djamilah & kartikawati, 2014). this problem, child marriage, affects more than 60 million women globally. in indonesia, the proportion of 20 to 24-year-old women married before 18 dropped until this survey was undertaken. however, marriage dispensation applications surged thrice between 2019 and 2020, from 23.126 to 64.211 cases (badan pusat statistik, 2020). today, the division of work leads to exploitative inequality and segregation, fostering the emergence of oppression or discrimination against women as human beings. this oppression primarily results from a submissive mindset that views women as second-class citizens (putri, 2018). one of the elements that determine the number of child marriages. the concept of subjugation, as imposed by certain groups of males on women, pushes women much further away publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 390 from social equality. whereas in the context of social life, the connection between women and men cannot be understood through the lens of sex or the body since 'sex' is a term that refers to the biological differences between men and women: disparities in the genitals and procreation. however, "gender" is a cultural phenomenon: it relates to the societal division into "masculine" and "feminine" (delphy, 1993). this paradigm of subjugation systematically restricts and marginalizes women's access to a wider social life. this circumstance finally compels women to be economically dependent on stronger men or groups. in a financial environment pushed and driven by the undetermined accumulation of profits, continually attempting to collect money endlessly, it is easier for us to envision the growth of the gap between the rich and the poor than the growth of equality (magdoff & foster, 2018). under these circumstances, patriarchy interacts with economic conditions that become independent oppressive structures. then, (capitalist) patriarchy refers to a relationship in which one party, as the dominant party, uses the other party (subordinate party) as a tool to achieve its will, and the dominating parties refuse to recognize the independent subjectivity of subordinated parties (aminah, 2012). in the end, patriarchy demonstrates its greatness and power, and this state will undoubtedly affect the possibility of child marriage. the practice of child marriage is frequently viewed as a solution to their life difficulties without consideration of the possible dangers of married life. the occurrence of child marriage is frequently related to issues of poverty and inequality. it is regarded as a practice that puts the interests of mothers and children at risk (women). instead of experiencing marital bliss, these children frequently endure exploitative treatment. the writers observe the influence of patriarchy on the practice of child marriage and the structural and cultural reproduction of poverty in the city of bandung in order to recognize the complexities of child marriage patterns in urban environments. method this research applied a qualitative methodology using an ethnographic approach to fields collecting data, processing, and analysis, incorporating the author's interpretation. qualitative research is conducted to comprehend the phenomenon of what the research subject feels holistic and in the form of words and language in a unique natural setting and by employing various natural approaches (moleong & edisi, 2004). qualitative approaches are also utilized to uncover and comprehend anything behind occurrences that are still little or unknown (corbin & strauss, 2014). this study revealed that each individual's perspective of reality is constantly transforming. consequently, qualitative research employs an emic approach, which is to understand what occurs from the perspective of the person experiencing it – first-hand experience (hamzah, 2014), utilizing an ethnographic research design with an empirical and theoretical approach aimed at obtaining an in-depth description and analysis of culture based on intensive field research. the goal of ethnographic research is to create a comprehensive image of the research subject, focusing on documenting the daily experiences of persons through observation and interviews with them and others with whom they interact. the definition of ethnography is "writing about a people group." according to creswell, ethnographic design is a qualitative research method for describing and analyzing diverse cultural groups that identify patterns of behavior, beliefs, and languages that develop and are utilized by a group of people over time (creswell, 2016). publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 391 the data used is the result of a collection of research publications and reading materials analyzed by harzing's publish or perish (pop) and google scholar apps with the keywords "patriarchy, social class, early marriage, and poverty," as well as the findings of author interviews. the outcomes of this data processing will eventually be discussed in this study. this study examines a simple border in the interaction between patriarchal institutions, child marriage, and poverty. ultimately, it is anticipated that this study will contribute to the abundance of research in regard to the fight to eliminate child marriage and child protection in general. child marriage, patriarchy, and inequality the government has paid less attention to inequality despite the fact that socioeconomic inequality will affect inequality between populations in indonesia (attamimi et al., 2019). today's disparity and inequality are the results of a widening chasm between the poor and the wealthy, the dominant and dominated groups, and the patriarchy and the group of propertyless women. under these circumstances, it is easier for us to envision the widening of the gap than the expansion of equality (magdoff & foster, 2018). today, the division of labour gives rise to exploitative inequality and fosters the development of oppression or discrimination against women as human beings (beauvoir, 2016). this oppression is primarily caused by the 'subjugation' perspective that considers women to be second-class citizens (putri, 2018), and this is one of the factors influencing the number of child marriages. the concept of subjugation, as defined by certain groups of men on women, pushes women further away from social equality. whereas in the context of social life, the relationship between women and men cannot be viewed through the lens of sex or the body since 'sex' is a term that refers to the biological differences between men and women: differences in the genitals and procreation. however, "gender" is a cultural phenomenon: it relates to the social classification into "masculine" and "feminine" (delphy, 1993). this conception of subjugation limits and subordinates women's access to a more expansive social life. this condition ultimately forces women to rely on stronger men or groups for their economic survival. it is easier for us to imagine the widening of the gap between rich and poor rather than the growth of equality in an economy driven by the indefinite accumulation of profits (magdoff & foster, 2018). when patriarchy and economic situations interact under these circumstances, they constitute an independent structure of oppression. then, this capitalist patriarchy refers to a relationship in which one party, as the dominant party, makes the other party (subordinate party) an instrument for achieving the dominant party's will, and the dominant parties refuse to recognize the independent subjectivity or subordinated parties (aminah, 2012). in conclusion, patriarchy demonstrates its greatness and hegemony, and this condition will undoubtedly affect the possibility of child marriage. as patriarchy expands in all spheres of life, the idealized depiction of women's lives is increasingly challenged. the difficulty becomes more apparent when the measurements of women's lives tend to "fit in" – in gramscian terms – hegemony over time (r. i. rahayu et al., 2019). in his work, the term 'hegemony' has two meanings. on the one hand, it is contrasted with 'domination' (and thus tied to the opposition of the state/ civil society). on the other hand, 'hegemonic' is sometimes used as the opposite of 'corporation' or 'economic enterprise' to designate a phase of history in which a particular group publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 392 moves beyond the position of existence of the company and maintains its economic position while seeking leadership in the political and social arena. gramsci uses the term 'hegemony' as a depiction of the dominant class or group and juxtaposes it with a group he calls a subaltern or non-hegemonic group to describe the power of the state (gramsci, 2005). this demonstrates, at least in gramsci's terminology, how the state apparatus or political society can persuade different social strata to accept the status quo via legal institutions, police, soldiers, and prisons; second, and this is more in line with this research, how and where political societies are, and civil society, with all its institutions, from educational, religious, as well as family institutions to the production of meanings and values, directs, confirms, and forms a 'spontaneous' agreement of the various social strata with the status quo (kasiyarno, 2014). gramsci discusses the combination of class dominance and intellectual and moral leadership exercised by the dominant social group against the opposing group. the state and dominance' explains further that the notions of leadership and dominance are related to leadership toward rival groups and allies (sulistyo, 2018). moreover, patria and arief explain in their book "negara dan hegemoni" (state and hegemony) that the concept of leadership and dominance is related to leadership toward rival groups and allies (nezar & andi, 2009). regarding child marriage, in the majority of developing nations, adolescent and child marriage remains a strong social norm, particularly for girls (field & ambrus, 2008). the fact that child marriage is one of the results of power contributes to the patriarchal conceptions of society (a. m. ali et al., 2015; bemmelen & grijns, 2018; grijns et al., 2016, 2018; marcoes & sirimorok, 2016b, 2016c, 2016a; sigiro, 2020). this hegemony fosters a prevalence of marrying girls who come from family environments with low levels of financial ability or poor groups structurally born as a result of economic domination – capitalists – which further forces measures, according to r. i. rahayu et al. (2019), in social life to continually conform to which, generally speaking, child marriage is widely practiced in developing countries as a means to achieve an ideal measure in social life – that getting married is a necessity. the practice of child marriage is widely perceived as a solution to resolving problems, despite the potential dangers of married life. the phenomenon of child marriage is frequently linked to issues of poverty and inequality and is regarded as a practice that puts the interests of women and children at risk. according to dartanto (2015) and juhaidi & umar (2020), child marriage risks plunging children deeper into poverty. it is widely acknowledged that child marriage and poverty have reciprocal effects. in addition to structural poverty, there is also cultural poverty. so instead of being happy in marriage, these children frequently receive exploitative treatment, such as becoming a mother at a young age, accepting sexual violence with forced penetration when it comes to having sex, being a household laborer under the pressure of her husband's family, being an illegal labor force due to urgent economic needs, and becoming a widow at a very young age because they are easily divorced. then we will be confronted with economic and social inequalities that reproduce, thereby continuously producing groups of poor people who are structurally characterized by inequalities that include, among other things, ownership of resources, opportunities to improve skills, and efforts to improve welfare, as well as other factors that result in unbalanced income generation and an unequal social structure (attamimi et al., 2019). in another way, social inequality fosters publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 393 the development of cultural deprivation. poverty is viewed from a cultural perspective at three levels of analysis: individual, family, and community. at the level of the individual, poverty is characterized by characteristics commonly referred to as a strong feeling of marginalization, such as parochial attitudes, apathy, fatalism, resignation to fate, wastefulness, dependent, and inferiority. at the family level, poverty is characterized by large family sizes and free unions or consensual marriages. at the community level, poverty is primarily demonstrated by the effective integration of the poor into society's institutions. the poor are frequently treated as an object to be worked on, as opposed to a subject who must take advantage of all opportunities to develop their skills (palikhah, 2017). as previously stated, child marriage will place women in a subordinate position and compromise their interests. field & ambrus (2008) revealed several negative effects of child marriage, including high school dropout rates, subordination within the family, the risk of domestic violence, a lack of control over reproductive health, and an increased risk of maternal mortality. other studies have demonstrated the negative effects of child marriage, including marital instability, poor health, lack of education, school dropouts, too many children, gender inequality, and child welfare. in other words, child marriage has both shortand long-term social, economic, and health consequences (djamilah & kartikawati, 2014). young women who marry at a young age are typically at a disadvantage. due to their limited education, knowledge, and skills, they typically enter the union unprepared to negotiate the responsibilities of marriage. amirapu et al. (2019), chari et al. (2017), and goli et al. (2015) identified a subset of societies whose members wed their children based on tradition and belief. even though at that age, they have not yet attained reproductive organ maturity, mental maturity, or the ability to work under pressure, child marriage does not correspond to the stage of growth and development. child marriage, also known as early marriage, is a practice that has existed for centuries and is widespread worldwide. the literature review revealed two patterns of child marriage, including the marriage of a daughter to an adult male and the pairing of a boy and a girl by their parents. according to a study conducted by choe et al. (2001), cited in djamilah & kartikawati (2014), said the majority of indonesian women who marry before the age of 18 believe that they do so too soon. most admit that they wed due to parental pressure or encouragement. in the context of indonesia, the state regulates marriage. marriage is defined as the innerborn bond between a man and a woman as husband and wife in order to create a happy and harmonious family. in indonesia, child marriage research is predominantly conducted in rural settings. one of the reasons cited is that the phenomenon of child marriage has a close relationship with the long history of agrarian culture, which began in a rural environment. m. ali (2016b, 2016a) stated that during this time period, many marriages were conducted for political reasons relating to tenure, expansion of land ownership, and labor requirements. however, after the development of the industrial sector entered the rural environment, the prevalence of marrying children at a very young age increased due to the plight of the villagers, who were deprived of natural resources because of the insistence on development and the monopoly of other major parties. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 394 when there is a girl in a poor family, she frequently receives two types of treatment: as an object of parental authority and as a subject of domestic pressure, preparing her to be dependable in domestic work as a future wife. they are also viewed as economic assets, and in many cases, they are mated with illustrious (adults) in order to strengthen family status, enhance dignity, and attain economic prosperity. marriage is considered the best option for parents who wish to acquire status immediately (agustinah, 2016; grijns et al., 2016; octaviani & nurwati, 2020). child marriage and poverty reproduction some researchers have identified several trends that indicate this phenomenon is beginning to shift toward urban areas. among them, as occurred in makassar, surabaya, and bandung, are conveyed through diverse points of view with structural and culturally distinct patterns of poverty. child marriage is prevalent in densely populated areas dominated by migrants who, on average, work as manual laborers, dockworkers, traditional market traders, domestic assistants, etc. in urban poor neighborhoods, child marriage is prevalent. such unions are frequently performed as a means of alleviating poverty (prihartini & nurlatifah, 2020; a. p. rahayu & hamsia, 2018; sirimorok, 2016). child marriage can also lead to negative experiences that can negatively impact their lives, such as domestic violence, sexual and emotional abuse, exploitation, reproductive health, early divorce, and other conditions that can plunge them into a cycle of poverty that never ends (chari et al., 2017; efevbera et al., 2017; ilma, 2020; muntamah et al., 2019; prihartini & nurlatifah, 2020; svanemyr et al., 2012). the city of bandung was selected as the research location because it is the largest city and the capital of west java, which is the center of arrivals from rural areas and small towns surrounding it. therefore, according to sugandi (2017), it can be determined that pockets of poverty exist in this city. west java is also the province with the highest absolute number in the 2015 inter-census population survey (supas) relating to the prevalence of child marriage by kementerian perencanaan pembangunan nasional (2020), and in 2014 it contributed a high number to indonesia's maternal mortality ratio (mmr), which was as high as 50 percent (hidayat & syamsuddin, 2019). similar characteristics describe the trend of child marriage in the city of bandung; patriarchal hegemony in their families is one of the factors that encourage marriage at the age of children. in addition, child marriage occurs because families living in poverty are structurally compelled to view child marriage as a way out of or solution to poverty (a. p. rahayu & hamsia, 2018; sirimorok, 2016). publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 395 chart 1. absolute number of child marriages in indonesia by province (obtained based on the prevalence of child marriage with population projections from supas 2015, kementerian perencanaan pembangunan nasional, 2020) the strengthening of patriarchal hegemony, according to the ethnographic research conducted by the author from 2015 to 2020, reveals that poverty and patriarchal hegemony are two factors that give rise to dominance over vulnerable or marginalized groups, in this case children, particularly girls. hegemony is a dominant class or group that is contrasted with a nonhegemonic or subaltern group. in this instance, hegemony is exercised by groups that exemplify patriarchy, which is the dominance exercised by a group of individuals with a subaltern perspective in order to dominate the subaltern group. the results of the interview with m revealed that m, who was 19 years old at the time, and l, who was 15 years old at the time, were asked to marry by l's (old) brother. despite the fact that l's parents and the rest of the family expect l to finish her education first. from this perspective, it is clear that this is a form of patriarchal hegemony. due to his beliefs, l's brother is dominant in determining what l and m will do (marry at the age of children). moreover, coercive marriages, or hegemony in gramsci's terminology, give rise to a new set of issues. the inability of m and l to live a married and domestic life does not appear to factor into brother l's decision as the dominant party. this condition causes m and l had a number of problems in their married life, including poverty in their household. this demonstrates the message conveyed by the fact that child marriage risks plunging children into abject poverty (dartanto, 2015). moreover, in some families, child marriage is practiced out of a desire to alleviate the burdens borne by the parents of the female child; marriage is viewed as a safety net. this indicates that the incidence of child marriage in the city of bandung is influenced by structural poverty. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 396 nonetheless, this condition is not only indicative of structural poverty but also cultural poverty. in a structural context, marriage is expected to liberate the child as an individual from poverty due to the inability of the family, in this case the father as the head of the family or the eldest son, to provide for his family members' basic needs. moreover, the intervention of the head of the family to marry off his daughters contributes to the structural poverty of marriage. according to palikhah's research, there is a tendency for the practice of child marriage to be prompted by cultural poverty. for instance, at the family level, cultural poverty is characterized by a large number of family members and free union or consensual marriages (palikhah, 2017). m, who is the seventh of eight children, also experiences cultural poverty as a result of his large family size, as do l, who has one older sister, one older brother, and three younger siblings, o, who has six younger siblings, and h, who has four younger siblings and one older brother. some parents permitted their children to marry because they were able to meet their children's needs. from the preceding examples, it is clear that poverty at the family level, which is culturally characterized by a large number of family members, exemplifies that structural and cultural poverty are interconnected factors in the case of child marriage. in palikhah's research, there is a correlation between the practice of child marriage and cultural poverty. for instance, at the family level, cultural poverty is characterized by a large number of family members and free unions or consensual marriages (palikhah, 2017). m, the seventh of eight children, is also affected by the high number of family members as a factor of cultural poverty, as are l, who has one older sister, one older brother, and three younger siblings; o, who has six younger siblings; and h, who has four younger siblings and one older brother. the ability of the family's head, in this case, the parents, to provide for the needs of their children encouraged some parents to permit their children to marry. from the preceding examples, it is clear that poverty at the family level, which is characterized culturally by a large number of family members, is an interrelated factor in the case of child marriage. the patterns that characterize cultural poverty reveal it's own shape. at the individual level, it appears that people who live in a culture of poverty practically do not experience childhood or have a very short one, because the children in the family are compelled to work too early to provide for the family's needs. in addition, due to the extremely open and permissive sexual relationships in this group, youngsters attain sexual maturity before their age (palikhah, 2017). as stated in the interview conducted with v, it was discovered that he was compelled to work at the age of 11, and according to the material in palikhah, the brevity of childhood induced by the compulsion to labor was a defining attribute of cultural poverty. she had her first sexual encounter at the age of 13, which is too young for her maturity level. moreover, this condition forced v to live in the structural poverty that befell her. this is one of the reasons why she has chosen to marry at a young age. v wed at age 17 in the belief that marriage would alleviate the poverty that had befallen him. as noted in the opening paragraph, the belief that marriage is a safety net for their lives encourages some women to marry at the young age. this information is consistent with the notion that marriage at young age risks pushing children into a deeper pit of poverty (dartanto, 2015; juhaidi & umar, 2020). publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 397 in other information, it was determined that the premarital living conditions for women are only adequate in the domestic environment and that it is unnecessary for women to finish their education. this condition is characterized by a profound sense of marginalization and an inclination toward fatalism or surrender to fate (palikhah, 2017). the information suggests that poverty is one of the primary reasons driving child marriage. in addition, child marriage was not a solution to the poverty they had previously encountered, rather pushes them farther into structural yet cultural poverty. whereas cultural poverty results from the existence of values or cultures embraced by the poor, such as sloth, a propensity to give up on fate, a lack of work ethic, etc. it is a domino effect of the shackles of structural poverty that have plagued society for too long, or indirectly demonstrates the relationship between structural poverty and cultural poverty in a way that renders individuals apathetic, resigned, and convinced that whatever happens is predetermined (adhi et al., 2016). from this, it can be deduced that there is a process by which poverty that was initially determined by structural factors – material – is reproduced as poverty of a cultural nature. this culture of poverty can be viewed from two perspectives, the first of which has already been mentioned, namely the individual perspective characterized by fatalism, and the second, the family perspective, which reveals the existence of a large number of family members and free union or consensual marriages that encourage child marriage as a means of escaping poverty (palikhah, 2017). conclusion the strengthening of patriarchy as a "subjugation" perspective relegates women to the status of second-class citizens. this is one of the factors influencing the prevalence of child marriages. the concept of one's own subjugation, as defined by some male groups regarding women, pushes them further and further away from social equality. this conception of subjugation, said putri (2018), limits and subjugates women's access to a more expansive social life. eventually, this condition resulted in the formation of a patriarchal hegemony that expanded and asserted its dominance, compelling measures of value to conform to patriarchal values. this patriarchal hegemony influenced trends in child marriage. the coping mechanisms generated by patriarchal hegemony produce poverty, especially in cases of child marriage. the cultural and structural interaction between patriarchal hegemony and poverty makes this interaction an independent form of subaltern group oppression. thus, we will be confronted with a situation in which patriarchal hegemony produces poverty and views child marriage as a solution to this poverty. child marriage, which is driven by patriarchal hegemony and poverty, is unwittingly one of the primary factors in reproducing other poverty; many of the perpetrators or victims of child marriage, rather than escaping the abyss of poverty, fall back into a state of poverty that is frequently worse. as noted in this study, some marriages that are viewed as a solution to structural poverty lead perpetrators or victims of child marriage to cultural poverty, which primarily affects girls (sirimorok, 2016). publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 389-401 p-issn 2085-6555 e-issn 2715-9256 ===================================================================================== putri nurfitriati iswardani, budi radjab, budiawati supangkat patriarchal hegemony and poverty in child marriage practices in a rural-urban area of bandung city 398 references adhi, m. k., ardana, i. k., & maduriana, i. m. 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(2018). representasi konflik politik 1965 dalam cerpen susuk kekebalan karya han gagas. poetika: jurnal ilmu sastra, 6(1), 16–43. svanemyr, j., chandra-mouli, v., christiansen, c. s., & mbizvo, m. (2012). preventing child marriages: first international day of the girl child “my life, my right, end child marriage.” in reproductive health. https://doi.org/10.1186/1742-4755-9-31 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 28 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi 1fikri emsa, 2zaenuri khairul anwar 1jurusan manajemen rumah sakit program pascasarjasana universitas pasundan; fikriemsa.s@gmail.com 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; zayn1501@gmail.com abstract this research is motivated by not achieving the performance targets of the city social services so that this study aims to analyze the performance of social welfare services and rehabilitation programs in the bekasi city social service. the research method used in this study is a qualitative approach to the type of descriptive research. in conducting data collection, this study uses interview, observation, and documentation techniques. then for the data analysis technique that is done is with three different types of activities consisting of reduction, data models, and drawing conclusions. based on the results of the study, it shows that the performance of the bekasi city social service is quite good but it is still considered to be less than optimal and must be improved again. there are several factors that affect the sub-optimal performance of the bekasi city social service in carrying out social welfare rehabilitation and service programs. to achieve optimal results, it is necessary to have a review of the readiness of the resources (budget, professional workforce, and other materials) in the bekasi city social service. keywords: performance, public service, local government, social welfare. pendahuluan sejalan dengan perkembangan masalah dan kebutuhan para penyandang disabilitas dan kaum lanjut usia, oleh sebab itu maka sudah semestinya perlu adanya suatu upaya yang dapat memberikan serta menjamin perlindungan yang layak bagi mereka untuk dapat mewujudkan serta memelihara taraf kesejahteraan sosialnya agar tidak lagi terjadi hal-hal yang tidak diinginkan. salah satu upaya untuk perlindungan dan jaminan kesejahteraan bagi penyandang disabilitas dan kaum lanjut usia, pemerintah kota bekasi bersama dinas sosial kota bekasi memberikan perhatian lebih terhadap para penyandang disabilitas dan lanjut usia melalui program pelayanan dan rehabilitasi kesejahteraan sosial (pprks) dengan cara memberikan sembako yang pelaksanaannya berlandaskan pada peraturan walikota nomor 73 tahun 2016 tentang tugas, fungsi, dan tata kerja dinas sosial kota bekasi. tujuan dari pemberian sembako bagi penyandang diasbilitas dan lanjut usia adalah untuk memenuhi kebutuhan dasar mereka yang merupakan salah cara untuk meningkatkan kesejahteraan bagi penyandang disabilitas dan lanjut usia. meningkatnya pelayanan kesejahteraan sosial merupakan salah satu indikator dari program pelayanan dan rehabilitasi kesejahteraan sosial (pprks) yang sasarannya merupakan penyandang disabilitas fisik dan mental serta kaum lanjut usia. dilansir dari bidang perencanaan dinas sosial kota bekasi pada tahun 2017 dinas sosial kota bekasi sebagai unit kerja sekaligus unsur pelaksana otonomi daerah di bidang sosial menargetkan program tersebut dengan presentase total 44% atau 1.890 orang dari 4.297 jumlah keseluruhan dari para penyandang disabilitas baik fisik maupun mental serta kaum lanjut usia, namun realisasi program tersebut hanya 25% atau publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 29 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi 1.068 orang. fenoma tersebut dapat dilihat dari tabel target dan realisasi program pelayanan dan rehabilitasi sosial yang disajikan di bawah ini: tabel 1.1 target serta realisasi dari program pelayanan dan rehabilitasi sosial program indikator sasaran target realisa si capaian kinerja program pelayanan dan rehabilitasi kesejahteraan sosial lanjut usia 44 25 56 sumber: bidang perencanaan dinas sosial kota bekasi tahun 2017 pada tabel di atas dinas sosial kota bekasi menetapkan target program pelayanan dan rehabilitasi sosial sebesar 44% namun program tersebut hanya terealisasikan sebesar 25%. diketahui bahwa jumlah jiwa penyandang disabilitas dan lanjut usia yang tidak potensial menerima bantuan sosial di kota bekasi sebanyak 4. 297 jiwa. adapun jumlah jiwa yang ditargetkan sebanyak 1. 890 jiwa, sedangkan yang terealisasikan hanya 1. 068 jiwa. program tersebut didukung dengan adanya beberapa kegiatan yaitu: tabel 1.2 program pelayanan dan rehabilitasi untuk kesejahteraan sosial program sasaran kegiatan program pelayanan dan rehabilitasi kesejahteraan sosial lanjut usia dan penyandang disabilitas fisik serta mental pemberian sembako kepada cacat fisik serta mental di panti sosial pemberian sembako dan pelatihan kepada lansia penguatan kelembagaan lanjut usia indonesia (lli) sumber: bidang perencanaan dinas sosial kota bekasi tahun 2017 diketahui bahwa program pelayanan dan rehabilitasi kesejahteraan sosial belum terlaksana secara optimal. hal tersebut ditandai dengan tidak ada capaian yang nyata dari realisasi itu sendiri terhadap target yang sudah ditentukan. dimana pada tabel 1.3 program tersebut menargetkan 44% atau 1. 890 orang sedangkan realisasi program tersebut hanya 25% atau 1. 068 orang. menurut data di atas penulis menemukan adanya fenomena-fenomena didalam menjalankan program pelayanan dan rehabilitasi kesejahteraan sosial sebagai berikut: 1. belum meratanya penerima bantuan bagi penyandang disabilitas dan lanjut usia. hal tersebut terlihat pada targetan dengan capaian program. 2. kurangnya pengawasan dalam menjalankan kegiatan sehingga masih banyak penyandang disabilitas dan lanjut usia yang belum menerima bantuan dari program tersebut. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 30 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi 3. perlu dilakukannya suatu pengukuran atau penghitungan skala kinerja guna meninjau kembali sejauh mana skala keberhasilan dari organisasi dalam menjalankan tugas dan program-program yang telah direncanakan sehingga dapat diambil suatu tindak nyata untuk mengatasi masalah tersebut. menurut mahsun (2016:25) kinerja merupakan suatu gambaran dari tingkat pencapaian atau pelaksanaan dari suatu kebijakan, program maupun kegiatan yang ingin diwujudkan dalam rangka perwujudan tujuan, sasaran, visi, serta misi nyata dari suatu organisasi maupun instansi tertentu. sedangkan definisi dari kinerja sendiri menurut lembaga administrasi negara atau lan (dalam umam, 2012: 355) didefinisikan sebagai suatu prestasi dalam bekerja, pelaksanaan suatu pekerjaan, pencapaian yang konkrit dari suatu tindakan kerja/ hasil nyata dari tindakan kerja ataupun penampilan dari suatu kinerja yang diterjemahkan dari kata performance. dari berbagai definisi kinerja yang telah dijabarkan di atas, maka peneliti mengambil suatu benang merah bahwa kinerja dapat didefinisikan sebagai suatu capaian yang nyata serta konkrit dari suatu organisasi dalam rangka pelaksanaan serta perwujudan dari seluruh kebijakan, kegiatan, serta program guna tercapainya suatu tujuan atau visi yang telah ditentukan oleh organisasi tersebut. sedangkan mahsun (2016:77) mengemukakan bahwa yang menjadi indikator dari kinerja setiap badan pemerintah itu meliputi seluruh indikator, yaitu mulai dari masukan (input), keluaran (output), hasil (outcome), manfaat (benefit), hingga dampak (impact). adapun yang menjadi penjelasan atau uraian mendetail mengenai indikator tersebut ialah: a. indikator masukan (input) meliputi seluruh hal yang dibutuhkan untuk pelaksaaan kegiatan yang akan diselenggarakan agar dapat berjalan dengan baik serta dapat menghasilkan keluaran yang baik pula. indikator masukan mengukur sejumlah sumber daya yang meliputi sumber daya anggaran (dana), sumber daya manusia (sdm), material, peralatan, serta masukan lain, yang digunakan untuk melaksanakan program yang akan dilaksanakan tersebut agar berjalan dengan baik sesuai dengan harapan. b. indikator proses (process) merupakan tindakan pengukuran dari suatu kegiatan tertentu mulai dari segi kecepatan, ketepatan, maupun tingkat akurasi yang tinggi dari pelaksanaan kegiatan tersebut. c. indikator keluaran (output) merupakan sesuatu atau hal dari setiap kegiatan yang dilaksanakan yang kemudian diharapkan adanya suatu keluaran yang langsung dapat dicapai dari suatu kegiatan yang dapat berupa baik fisik maupun non-fisik. d. indikator hasil (outcomes) merupakan segala sesuatu atau hal yang merupakan cerminan dari fungsi keluaran yang telah dujelaskan sebelumnya yang fungsinya untuk keluaran kegiatan yang dilaksanakan pada jangka menengah. e. indikator manfaat (benefit) merupakan sesuatu atau hal yang selalu relevan dengan tujuan akhir dari setiap pelaksanaan kegiatan yang diselenggarakan oleh setiap organisasi. f. indikator dampak (impact) merupakan suatu pengaruh yang dihasilkan dari setiap hasil dari kegiatan yang diselenggarakan oleh organisasi yang meliputi hal yang baik, buruk, positif hingga negatif yang akan dirasakan oleh masyarakat luas pada umumnya. berdasarkan uraian di atas maka penulis tertarik akan melakukan penelitian yang bertujuan untuk menganalisis kinerja program pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 31 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi metode penelitian adapun dalam segala proses mulai dari awal hingga akhir penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif. adapun jenis data yang digunakan sebagai bahan penulis dalam penelitian ini meliputi data primer yang dikumpulkan dari situasi aktual, atau data yang diambil ketika peristiwa tersebut terjadi sehingga dinamakan data primer (silalahi, 2012:289). atau dengan kata lain, data primer merupakan suatu data yang diperoleh secara langsung dan aktual dari sumbernya yang dapat melalui wawancara dan studi dokumen. selain itu terdapat data sekunder yang merupakan suatu data yang dihasilkan berdasarkan pengumpulan data dari tangan kedua atau dari sumber-sumber lain yang telah tersedia sebelumnya. dalam penelitian ini penulis akan menggunakan wawancara semistruktur, dengan terlebih dahulu menyiapkan instrumen penelitian berupa pedoman wawancara yang memuat garis-garis besar permasalahan terkait kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial (pprks) di dinas sosial kota bekasi. adapun teknik penentuan informan dalam penelitian yang dengan menggunakan teknik purposive sampling, yaitu merupakan suatu teknik pengambilan sampel yang dilakukan secara sengaja. maksudnya, seorang informan tidak diambil secara acak atau random, akan tetapi ditentukan atau dipilih sendiri oleh peneliti yang bersangkutan atas rasionalisasi atau pertimbangan tertentu. peneliti memilih informannya berdasarkan kriteria penilaian tertentu yaitu berdasarkan standarisasi peneliti yang telah ditetapkan sesuai dengan topik penelitian yang akan dilakukan. sebagaimana tabel berikut ini: tabel 2.1 sumber data primer no. sumber idata idan iinforman 1. kepala bidang rehabilitasi sosial 2. kepala sub bagian perencanaan 3. kepala seksi rehabilitasi anak dan lanjut usia 4. kepala seksi penyuluhan masyarakat 5. masyarakat/penerima program pelayanan sumber: sumber diolah peneliti (2019) adapun yang menjadi bahan-bahan untuk sumber sekunder yang akan digunakan dalam penelitian ini berasal dari artikel-artikel dalam surat kabar, dokumen-dokumen, majalah populer, buku atau telaah gambar, atau artikel-artikel yang ditemukan dalam jurnaljurnal ilmiah yang isinya mengevaluasi atau mengkritisi sesuatu penelitian original yang lain atau dengan kata lain isi tulisan tersebut memuat komentar atas kritik terhadap tulisan yang telah ada sebelumnya. adapun di dalam proses penelitian kali ini saya sebagai penulis akan menggunakan teknik analisis data sebagaimana yang dikemukakan oleh miles dan huberman (dalam bungin, 2015:223) yang di dalamnya terdiri dari tiga alur kegiatan, diantaranya reduksi, penyajian data, dan penarikan kesimpulan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 32 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi hasil dan pembahasan berdasarkan hasil dari data hasil penelitian yang telah dilangsungkan pada penelitian ini yang didapatkan melalui metode wawancara mendalam yang dilakukan oleh peneliti mulai dari tanggal 22-29 maret 2019. kemudian dilakukan suatu wawancara mendalam terhadap seluruh informan yang terpilih menjadi sampel wawancara mendalam yang telah dipilih oleh peneliti, yaitu pegawai dinas sosial kota bekasi serta masyarakat kota bekasi. untuk mengetahui deskripsi hasil penelitian kinerja pelaksanaan program pelayanan dan rehabillitasi kesejahteraan sosial (ppkrs) di dinas sosial kota bekasi, peneliti menggunakan 6 (enam) indikator kinerja sebagaimana dikemukakan oleh mahsun (2016:77) yaitu didasarkan atas tahapan mulai dari masukan (input), proses (process), eluaran (output), hasil (outcomes), manfaat (benefit), hingga dampak (impact) atas penelitian tersebut. 1. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan tahapan masukan (input) tahapan masukan (input) merupakan suatu tahapan atas segala sesuatu yang dibutuhkan untuk menunjang kegiatan penelitian agar pelaksaaan kegiataan penelitian dapat berlangsung dan dapat pula menghasilkan keluaran (output) yang baik. adapun yang menjadi indikator ialah dengan melakukan pengukuran atas jumlah sumber daya mulai dari anggaran (dana), sumber daya manusia (sdm), peralatan, material serta masukan lain yang dapat menunjang jalannya proses penelitian. kemudian yang digunakan untuk melaksanakan program pelayanan dan rehabilitasi kesejahteraan sosial. menurut hasil pengamatan yang dilakukan, terlihat bahwa tidak terpcapainya targetan program pelayanan dan rehabilitasi kesejahteraan sosial dari segi masukan berupa minimnya anggaran yang disediakan. adapun untuk tenaga kerja yang tersedia cukup memadai dimana tenaga kerja tersebut melibatkan beberapa aparatur sipil negara di lingkungan dinas sosial serta kelembagaan lainnya. hal tersebut sejalan dengan ungkapan informan sebagai berikut: “sumber daya itu kan cukup mempergunakan tenaga yang ada dilingkungan dinas sosial, selama ini kalo ditinjau dari tenaga kerja cukup memadai. nah namun kalo dilihat segi anggaran kurang memenuhi kebutuhan sehingga program ini kurang memenuhi target karena tidak terdistribusikan secara merata terhadap sasaran program.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). minimnya anggaran yang disediakan untuk program pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi juga dipertegas oleh salah satu informan sebagai berikut: “analisa saya dari segi anggaran atau dana tidak mendukung dan targetan terlalu tinggi akhirnya tidak tercapai targetan yang telah ditentukan. seharusnya kita menyesuaikan kebutuhan dalam menentukan anggaran nah disitu sering disebut sebagai rasionalisasi anggaran.” (hasil wawancara dengan kabid kasubag perencanaan, tanggal 28 maret 2019). namun disamping penyediaan anggaran yang minim dinas sosial juga masih kurang optimal dalam merealisasikan anggaran yang telah disediakan, sehingga masih banyak sasaran program yang belum menerima program pelayanan dan rehabilitasi kesejahteraan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 33 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi sosial. berikut laporan keuangan dari program pelayanan dan rehabilitasi kesejahteraan sosial: tabel 3.1 laporan keuangan program pelayanan dan rehabilitasi kesejahteraan sosial kota bekasi keuangan pagu realisasi rp. 533,137,800 rp. 533,137,800 rp. 150,000,000 rp. 138,320,000 rp. 150,000,000 rp. 146,775,000 833.137.800 818.232.800 sumber: diolah oleh peneliti dari bidang perencanaan dinas sosial kota bekasi tahun 2017 dari data yang telah disajikan di atas dapat analisa bahwa dinas sosial kota bekasi dinilai kurang optimal dalam merealisasikan anggaran pada program pelayanan dan rehabilitasi kesejahteraan sosial. dinas sosial kota bekasi dibentuk sebagai penyelenggara kebijakan dalam memberikan pelayanan terhadap penyandang masalah kesejahteraan sosial (pmks) dengan tujuan untuk meningkatkan taraf kesejahteraan mereka. hal ini sesuai dengan tugas pokok dinas sosial kota bekasi yang bertindak sebagai unsur pembantu dari walikota bekasi sendiri dalam seluruh penyelenggaraan urusan pemerintahan di bidang sosial. program pelayanan dan rehabilitasi kesejahteraan sosial yang dilaksanakan oleh dinas sosial merupakan upaya untuk meningkatkan taraf kesejahteraan sosial. profesionalitas sumber daya manusia merupakan salah satu indikator agar program pelayanan dan rehabilitasi kesejahteraan sosial berjalan optimal. data tersebut didapat dari hasil wawancara sebagaimana yang diungkapkan oleh seorang informan perwakilan dari dinas sosial kota bekasi sebagai berikut: “disamping anggaran, kita juga masih membutuhkan sumber daya manusia yang profesional. kita akui sdm professional kita masih sedikit sehingga ini menjadi pemicu tidak tercapainya targetan program terutama dalam kegiatan pelatihan memasak bagi pra lansia terlantar. diadakannya program ini dimaksudkan agar menekan angka lansia terlantar yang berdaya di kota bekasi mas namun sekali lagi kita terbentur biaya dan tenaga yang profesional jadinya hanya diberikan sekali saja waktu itu” (hasil wawancara dengan kasi rehabilitasi anak dan lanjut usia, tanggal 29 maret 2019). pernyataan di atas menjelaskan bahwa tenaga profesional di lingkungan dinas sosial kota bekasi sangat diperlukan guna menunjang terlaksananya suatu program dan kegiatan. hal tersebut dibuktikan bahwa dari 46 orang aparatur sipil negara (asn) yang ada di dinas sosial kota bekasi hanya 6 orang yang memiliki latar belakang pendidikan di bidang sosial. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 34 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi dari uraian di atas bahwa hasil penelitian aspek kajian kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan masukan (input) masih kurang baik. hal ini dapat dilihat dari minimnya anggaran, kurang optimal dalam merealisasikan anggaran, dan tenaga kerja profesional yang masih sedikit. sehingga menjadikan program tidak mencapai targetan yang telah ditentukan. 2. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan proses (process) proses (process) kinerja program pelayanan dan rehabilitasi kesejahteraan sosial adalah mengukur kegiatan yang ditinjau dari segi kecepatan serta akurasi dalam segala penyelenggaraan pelaksanaan kegiatan tersebut. adapun ranah yang paling dominan di dalam proses adalah bergantung pada tingkat keefesiensian setiap organisasi dalam setiap pelaksanaan program atau kegiatannya. efisiensi yang dimaksud dalam indicator dari proses sendiri menempatkan pada sasaran terhadap hasil dari perolehan jumlah pemanfaatan dari sejumlah masukan (input). untuk mencapai hasil yang besar dalam pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial maka dinas sosial harus melaksanakan program tersebut dengan cepat dan akurat. dalam hal ini dinas sosial bekerja sesuai dengan tugasnya masingmasing sesuai bidang, terutama pada bidang rehabilitasi sosial selaku pelaksana program. dimana bidang rehabilitasi sosial memberikan pelayanan terhadap lanjut usia terlantar selaku sasaran program pelayanan dan rehabilitasi kesejahteraan sosial. jadi untuk mencapai kecepatan dan ketepatan dalam pelaksanaan program, dinas sosial melalui bidang rehabilitasi sosial bekerja sesuai tugas dan fungsinya masing-masing atau sesuai standar operasional prosedur (sop) yang ada. melalui wawancara mendalam yang dilakukan oleh peneliti bahwa bidang rehabilitasi sosial telah melaksanakan program sesuai dengan tupoksi yang ada sebagaimana yang diungkapkan oleh salah satu informan sebagai berikut: “ya sesuai lah, kita melaksanakan program sesuai dengan kemampuan anggaran dan tujuan yang ada. kita memberikan permakanan itu ala kadarnya ketika anggaran itu ada kita langsung memberikannya kepada yang berhak.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). selain pelaksanaan yang dilakukan dengan cepat tanggap oleh bidang rehabilitasi sosial, pelaksanaan program tersebut juga didukung oleh upd lintas sektoral. contohnya dalam pelaksanaan program ini didukung oleh pihak satpol pp kota bekasi dalam mendistribusikan sembako untuk lansia terlantar. seperti yang telah diungkapkan oleh informan perwakilan dari bidang kasubag perencanaan dinas sosial kota bekasi sebagai berikut: “jadi gini, bahwa dinas sosial melakukan kegiatan atau program tidak mungkin berdiri sendiri. kita harus bekerjasama dengan upd lintas sektoral, seperti satpol pp yang membantu atau berkontribusi dalam memberikan pemecahan persoalan yang menjadi target kinerja dinas sosial.” (hasil wawancara dengan kabid kasubag perencanaan, tanggal 28 maret 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 35 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi melibatkan upd lintas sektoral merupakan cara yang tepat, cepat, dan akurat dalam melaksanakan program atau kegiatan. program pelayanan dan rehabilitasi kesejahteraan sosial ini juga didukung oleh pihak satpol pp kota bekasi. hal ini dijelaskan oleh informan perwakilan dari satpol pp kota bekasi sebagai berikut: “jadi untuk program pelayanan dan rehabilitasi kesejahteraan sosial yang dilaksanakan oleh dinas sosial kota bekasi kita bantu pada kegiatan pendistribusian sembako terhadap lansia terlantar dan yang tidak memiliki jaminan sosial. nah, untuk ketaatan asn dari pihak dinsos dan satpol pp sendiri alhamdulillah sangat semangat dan menjalankannya dengan penuh rasa tanggung jawab pada waktu itu.” (hasil wawancara dengan kasi bimbingan dan penyuluhan masyarakat, tanggal 02 april 2019). pernyataan di atas tentang ketaatan asn yang terlibat dalam pelaksanaan program juga dipertegas oleh kabid reahabilitasi kesejahteraan sosial sebagai berikut: “kalo pns antusias lah, bahkan mereka sangat tanggung jawab sekali dalam waktu pelaksanaan. bahkan pengennya kita itu program ini menjadi rutinitas tiap bulannya.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). dari ungkapan dan gambar di atas menyatakan bahwa keterlibatan pihak luar dinas sosial dan ketaatan para pelaksana program menjadikan program tersebut berjalan cepat dan akurat atau lebih efisien. melibatkan pihak di luar jajaran dinas sosial merupakan suatu kemampuan intelektual dan ketaatan pelaksana program merupakan kemampuan fisik. kemampuan ini adalah salah satu hal yang mempengaruhi kinerja, sebagaimana yang dijelaskan robbins (2002: 50) kemampuan adalah suatu kapasitas untuk mengerjakan berbagai tugas dalam suatu pekerjaan. kemampaun tersebut dapat dilihat dari dua segi: (1) kemampuan intelektual, yaitu kemampuan yang diperlukan untuk melakukan kegiatan mental, dan (2) kemampuan fisik, yaitu kemampuan yang diperlukan untuk melakukan tugastugas menuntut stamina, cekatan, kekuatan, dan keterampilan. dari uraian di atas dapat dilihat bahwa aspek kajian kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosia berdasarkan proses (process) secara umum baik. hal tersebut dapat dilihat pada peran pelaksana yang saling bekerja sama dan ketaatan asn dalam menjalankan tugas selama proses pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial. atas dasar tersebut, menjadikan program pelayanan dan rehabilitasi kesejahteraan sosial terlaksana secara cepat dan akurat atau efisien. 3. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan keluaran (output) keluaran (output) didefinisikan sebagai suatu hal yang di tujukan langsung untuk segala sasaran dari seluruh pencapaian dari suatu kegiatan tertentu baik yang bentuknya berwujud maupun tidak berwujud. keluaran yang dihasilkan oleh dinas sosial kota bekasi di kota bekasi dalam pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial ialah terdiri dari bentuk fisik dan jasa atau pelayanan. analisis mengenai pembandingan antara keluaran mengenai apakah suatu kegiatan yang terlaksana dapat sesuai dengan rencana. indikator dari segi keluaran ini dijadikan suatu pedoman penilaian untuk kemajuan dari suatu kegiatan yang dilaksanakan yang tolak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 36 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi ukurnya dikaitkan dengan sasaran kegiatan yang baik dan terukur. oleh sebab itu, indikator dari segi keluaran ini harus dapat relevan dengan lingkup dan sifat dari kegiatan instansi, peneliti sendiri memaparkan bahwa yang menjadi bagian dari indikator dari keluaran sendiri meliputi seluruh bantuan sosial terhadap masyarakat. program pelayanan dan rehabilitasi kesejahteraan sosial merupakan pemberian bantuan berupa sembako dan pelatihan dari pemerintah daerah kepada lansia terlantar yang bersifat berjangka dan selektif. hal ini ditujukan sebagai tindak antisipasi dan perlindungan terhadap kemungkinan terjadinya resiko sosial. program ini memiliki beberapa kegiatan diataranya pemenuhan permakanan bagi lansia terlantar dan pelatihan memasak bagi lansia terlantar yang masih produktif. program pelayanan dan rehabilitasi kesejahteraan sosial disesuaikan dengan keuangan daerah atau kemampuan daerah serta dilakukan seselektif mungkin dan segala pemenuhan belanja terhadap urusan wajib seluruhnya telah ditetapkan dalam suatu peraturan perundangundangan yang berlaku. pemberian sembako dan pelatihan terhadap lansia terlantar yang produktif sendiri bertujuan guna menunjang sasaran dari pencapaian terhadap program pemerintah daerah kota bekasi melalui dinas sosial kota bekasi dengan memperhatikan dan mempertimbangkan asas dan nilai dari segi keadilan, kepatutan, rasionalitas serta manfaat untuk masyarakat sendiri. berikut merupakan hasil wawancara peneliti dengan informan yang berada di lingkungan dinas sosial kota bekasi mengenai program pelayanan dan rehabilitasi kesejahteraan sosial yang diberikan terhadap lansia terlantar: “program ini ada beberapa kegiatan yaitu yang pertama, pemberian sembako dan pelatihan masak terhadap lansia terlantar secara selektif. adapun komponen sembako yang kami berikan merupakan sembako pada umumnya seperti beras, minyak, gula dan lain-lain. tentunya kami mengoptimalkan pemberian sembako dan pelatihan masak tersebut sesuai dengan sisi jumlah dan anggaran artinya kami hanya memberikan sembako tersebut sewaktu-waktu saja ketika anggaran itu ada kami jalankan.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). berdasarkan penjelasan hasil wawancara di atas program pelayanan dan rehabilitasi kesejahteraan sosial yang diberikan kepada lansia terlantar berupa pemberian sembako dan pelatihan memasak disesuaikan dengan kemampuan anggaran yang dimiliki oleh pemerintah kota bekasi. adapun program yang diberikan kepada lansia terlantar menjadi kurang maksimal sebab anggaran yang masih minim sebagaimana yang telah dijelaskan pada indikator masukan (input) sebelumnya. pernyataan di atas mengenai pemberian sembako berupa bahan pokok makanan serta pelatihan dipertegas oleh pernyataan salah satu informan penerima program pelayanan dan rehabilitasi kesejahteraan sosial sebagai berikut: “iya mas, waktu itu kita diberikan beberapa bahan makanan pokok kayak sembako gitu, isi sembakonya waktu kaya beras, minyak, gula, terigu pokoknya lengkap lah mas. cumen waktu itu juga ada yang dikasih pelatihan masak mas saya juga diajarin cara buat lontong mas, waktu itu cumen ada 2 macem jenis makanan si mas lontong sama karedok.” (hasil wawancara dengan perwakilan penerima program, tgl 27 maret 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 37 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi berdasarkan hasil wawancara di atas menurut peneliti bantuan yang diberikan dinas sosial kota bekasi kepada masyarakat masih terkendala dana, dilihat dari masih kurangnya penerima program yang diberikan. sebagaimana yang tertera dalam lakip bahwa target awal penerima program berjumlah 1.890 jiwa sedangkan yang terealisasi hanya 1.068 jiwa. dilihat dari keluaran program pelayanan dan rehabilitasi kesejahteraan sosial para lansia terlantar telah menerima kegiatan secara menyeluruh, namun hal tersebut disesuaikan dengan anggaran dan kemampuan yang ada. adapun daftar jumlah penerima program perkegiatan sebagai berikut: tabel 3.2 jumlah penerima program pelayanan dan rehabilitasi kesejahteraan sosial program kegiatan jumlah penerima program pelayanan dan rehabilitasi kesejahteraan sosial pemberian sembako kepada cacat mental di panti sosial 20 orang pemberian sembako dan pelatihan kepada lansia 548 orang penguatan lembaga lanjut usia indonesia (lli) 500 orang total 1.068 orang (sumber: diolah oleh peneliti dari bidang perencanaan dinas sosial kota bekasi tahun 2017) berdasarkan uraian di atas, kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial yang ditinjau dari keluarannya (output) masih kurang baik. hal tersebut dibuktikan bahwa beberapa kegiatan dapat dijalankan oleh dinas sosial kota bekasi dan tersampaikan pada sasaran program secara langsung. namun jumlah penerima sasaran program tidak sesuai dengan target awal yang direncanakan, sebagaimana yang telah dipaparkan dalam lakip bahwa dinas sosial menargetkan 1.890 jiwa sedangkan berdasarkan data yang ada penerima program hanya 1.068 jiwa. 4. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan hasil (outcomes) hasil (outcomes) didefinisikan sebagai segala sesuatu yang menjadi cerminan dari berjalannya serta berfungsinya keluaran dari kegiatan untuk jangka menengah. segala macam pengukuran terhadap indikator ini seringkali menjadi tidak relevan dengan indikator yang dihasilkan oleh keluaran. hasil yang menggambarkan tingkat pencapaian atau hasil yang lebih tinggi sehingga memungkinkan untuk mencakup seluruh kepentingan dari banyak pihak. melalui indikator hasil organisasi maka akan dapat diketahui mengenai apakah hasil yang telah diperoleh dalam bentuk keluaran dapat digunakan serta diimplementasikan untuk kepentingan sebagaimana fungsinya dan apakah keluaran tersebut mampu memberikan kegunaan atau dampak positif yang besar untuk masyarakat luas. indikator dari hasil pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial yaitu meliputi meningkatnya kerjasama antara dinas sosial kota bekasi dengan upd lintas lokal salah satunya adalah satpol pp kota bekasi. kemudian terpenuhinya kebutuhan lansia terlantar serta menjadikan lansia terlantar produktif lebih berdaya lagi dari sebelumnya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 38 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi meningkatnya kerjasama antara dinas sosial kota bekasi dengan upd tingkat lokal dalam pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial merupakan suatu bentuk usaha yang dilakukan bersama oleh antar kelompok yang emiliki tujuan yang sama guna mencapai tujuan bersama. kerjasama menajdi hal yang urgent karena mencakup aspek interaksi yang paling penting karena pada hakikatnya manusia merupakan makhluk yang bersifat zoon politicon yang membuatnya tidak dapat hidup sendiri tanpa adanya bantuan dari orang lain seerta senantiasa menjadikannya sebagai makhluk yang selalu membutuhkan orang lain. kerjasama sendiri dapat berlangsung ketika individu-individu yang bersangkutan memiliki tujuan yang sama serta memiliki keinginan untuk bekerja sama guna meealisasikan tujuan yang ingin mereka capai agar dapat tercapai. kerjasama merupakan suatu bentuk kinerja yang dilaksanakan oleh dua instansi atau lebih berdasarkan ketepatan dalam proses kegiatan tanpa ada kekeliruan dalam segala hal. dalam hal ini yaitu kerjasama dengan satpol pp kota bekasi dalam mendistribusikan sembako dimana dalam memberikan kinerja yang cepat dan tepat. berikut hasil wawancara peneliti dengan informan mengenai kerjasama dalam pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial: “kebetulan pihak dinsos bekerjasama dengan satpol pp sekaligus menjalin kordinasi dalam melaksanakan program pelayanan dan rehabilitasi kesejahteraan itu sendiri.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). pernyataan di atas dipertegas oleh salah satu informan yang berhasil ditemui dan diwawancarai oleh peneliti, adapun hasil wawancara tersebut sebagai berikut: “jadi untuk program pelayanan dan rehabilitasi kesejahteraan sosial yang dilaksanakan oleh dinas sosial kota bekasi kita bantu pada kegiatan pendistribusian sembako terhadap lansia terlantar dan yang tidak memiliki jaminan sosial.” (hasil wawancara dengan kasi bimbingan dan penyuluhan masyarakat, tanggal 02 april 2019). berdasarkan penjelasan di atas dinas sosial kota bekasi sudah berjalan dengan baik dalam bekerjasama dengan instansi terkait. hal tersebut dapat dilihat pada kerjasama anatara dinas sosial kota bekasi dengan satpol pp kota bekasi dalam mendistribusikan sembako terhadap lansia terlantar. meskipun pemberian sembako tidak memenuhi jumlah target awal namun dinas sosial telah memenuhi kebutuhan pokok lansia terlantar hingga jangka waktu tertentu. berikut merupakan hasil wawancara dengan salah satu informan selaku penerima program pelayanan dan rehabilitasi kesejahteraan sosial: “kalo masalah sembako alhamdulillah mas kita merasa kebantu, kebutuhan pokok buat makan terpenuhi bahkan sampe satu bulan mas waktu itu. cuman pengennya kita terus-terusan mas bukan cumen satu kali aja. untung waktu itu saya juga diajari masak lontong sama karedok mas, jadi saya bisa cari duit lewat jualan lontong mas.” (hasil wawancara dengan perwakilan penerima program, tgl 27 maret 2019). pernyataan di atas menyatakan bahwa pemberian sembako mampu menunjang kebutuhan pokok dalam jangka waktu tertentu. namun sasaran program berharap agar program tersebut berjalan terus-menerus agar dapat menunjang kebutuhan permakanan mereka. adapun informan di atas merasa cukup terbantu dengan adanya pelatihan yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 39 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi diberikan dinas sosial kota bekasi karena hal tersebut mampu menunjang perekonomiannya. pemantauan lebih lanjut sangat dibutuhkan perihal hasil (outcomes) dari pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial menjadikan aspirasi sasaran dari program kurang terserap. sehingga sasaran program berharap ada keberlanjutan dari program tersebut pada frekuensi tertentu. hal tersebut juga senada dengan yang diungkapkan salah satu informan sebagai berikut: “untuk pemantauan lebih lanjut tidak ada karena pelaksana program itu dilaksanakan oleh dinsos sendiri. adapun pemantauan jika dinsos menyerahkan kegiatan tersebut pada instansi lain. kemudian untuk akses itu sendiri kepengennya kita kalo pemerintah daerah memiliki kemampuan lebih dari itu kita kepengennya mengintensifkan kesejahteraannya.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). berdasarkan uraian di atas, hasil (outcomes) dari pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial secara umum baik. meskipun tidak adanya pemantauan lebih lanjut setelah dilaksanakan program tersebut dan akses yang didapat oleh sasaran program hanya pada waktu itu saja. program pelayanan dan rehabilitasi kesejahteraan sosial mampu menunjang kebutuhan pokok sasaran program dalam jangka waktu tertentu dan dari pihak instansi sendiri juga dapat bekerjasama dalam melaksanakan program tersebut dengan baik sehingga pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial berjalan sesuai dengan rencana dan tujuan yang telah ditetapkan. 5. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan manfaat (benefit) manfaat (benefit) didefinisikan sebagai suatu hal yang berkaitan dengan tujuan akhir dari setiap pelaksanaan kegiatan yang didasarkan atas indikator manfaat yang diperoleh berdasarkan indikator hasil mengenai apakah hasil yang diperoleh tersebut memiliki kegunaan bagi masyarakat atau sebaliknya. umumnya manfaat tersebut baru dapat terlihat setelah selang beberapa waktu kemudian, khususnya dalam jangka menengah dan jangka panjang. indikator manfaat menunjukkan hal-hal yang diharapkan untuk dicapai bila keluaran dapat diselesaikan dan berfungsi dengan optimal. keluaran dari program pelayanan dan rehabilitasi kesejahteraan sosial memang tidak memenuhi target awal dinas sosial namun jika dikaji dari segi manfaat baik dari dinas sosial maupun sasaran program cukup memberikan manfaat. hal itu bisa dilihat dari pernyataan informan mengenai kemampuan pelaksana program menjawab permasalahan lansia terlantar. adapun pernyataan tersebut sebagai berikut: “kalo mengatasi masalah buat kebutuhan pokok mah mas alhamdulillah terpenuhi waktu itu. ya tadi mas kita mah pengennya tiap bulan atau berapa kali dalam setahun ada kegiatan pemberian sembako sama pelatihan lagi supaya kita yang masih kuat nyari duit ada keterampilan mas.” (hasil wawancara dengan perwakilan penerima program, tgl 27 maret 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 40 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi ungkapan di atas menjelaskan bahwa program pelayanan dan rehabilitasi kesejahteraan sosial mampu memberikan manfaat bagi sasaran program. dimana bagi penerima sembako terpenuhi kebutuhan pokoknya dan bagi penerima program pelatihan menjadi berdaya dengan adanya keterampilan yang diberikan. informasi di atas juga memperkuat penyataan salah satu informan yang mengatakan bahwa dinas sosial telah mengatasi permasalah bagi sasaran program. berikut salah satu yang diungkapkan informan perwakilan dari dinas sosial: “tentunya kita menjalankan tugas sesuai permasalahan yang berkembang di kota bekasi dan adapun program ini untuk menjawab permasalah bagi lansia terlantar yang tidak mempunyai jaminan sosial sehingga mereka berhak mendapatkan bantuan berupa pelatihan bagi lansia produktif dan pemberian sembako bagi yang sudah tidak produktif.” (hasil wawancara dengan kabid rehabilitasi sosial, tanggal 22 maret 2019). pernyataan di atas memberikan penjelasan bahwa dinas sosial bekerja untuk menjawab permasalahan sasaran program. kasubag bidang perencanaan dinas sosial juga mengapresiasi atas kerja dari bidang rehabilitasi sosial sebagai berikut: “dinas sosial dalam hal ini bidang rehabilitasi sosial tentunya sudah bekerja sesuai dengan permasalahan yang ada, terlebih kami sebagai perencana mengangkat suatu program berdasarkan permasalahan yang sedang berkembang di masyarakat sehingga kami berharap dengan adanya program yang kami sajikan mampu menjawab permasalahan yang ada.” (hasil wawancara dengan kabid kasubag perencanaan, tanggal 28 maret 2019). dari uraian di atas dapat diambil kesimpulan bahwa kinerja pelaksanaan program pelayanan dan rehabiltasi kesejahteraan sosial yang ditinjau dari manfaat (benefit) secara umum baik. hal tersebut dapat terlihat pada kajian terpenuhinya kebutuhan sembako sasaran program dan keterampilan yang didapat oleh sasaran program sehingga sasaran program menjadi berdaya dalam jangka waktu tertentu. keberhasilan dalam memberikan maanfaat tersebut didukung dari pihak dinas sosial yang mampu menganalisa permasalahan yang ada sehingga dinas sosial dapat mengatasi permasalahan tersebut. 6. kinerja program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan dampak (impact) dampak adalah pengaruh yang ditimbulkan baik positif maupun negatif. atau dampak yang memberikan gambaran terhadap dampak baik secara langsung atau tidak langsung yang dihasilkan berdasarkan pencapaian seluruh tujuan-tujuan program. dampak merupakan outcome yang berada pada tingkatan yang lebih tinggi hingga batas tertentu, indikator kinerja dampak, mengukur outcome yang lebih makro dan melibatkan pihak lain diluar organisasi. karena sifatnya yang tidak dikendalikan, maka indikator dampak boleh tidak disertai dengan target dari pencapaian, indikator dari dampak sendiri meliputi dampak yang bersifat positif serta yang bersifat negatif. dampak sendiri diartikan sebai suatu akibat, imbas atau pengaruh yang terjadi yang sifatnya dapat berwujud positif maupun negatif yang dihasilkan dari sebuah tindakan yang dilakukan oleh satu atau sekelompok orang yang melakukan kegiatan atau usaha tertentu. kemudian kritik sendiri diartikan sebagai masalah untuk penganalisaan dan pengevaluasian publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 41 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi terhadap suatu hal dengan tujuan peningkatan pemahaman, memperluas apresiasi serta membantu untuk memperbaiki pekerjaan. karena kritik merupakan suatu tanggapan yang disertai dengan uraian dan pertimbangan yang rasional berdasarkan baik-buruknya sesuatu hal atau pendapat. faktor keberhasilan dalam program pelayanan dan rehabilatasi kesejahteraan sosial juga ditunjang oleh kritik dari berbagai pihak terutama pihak di luar instansi dinas sosial. adanya masukan dari luar instansi tentang hal-hal yang dinilai masih minus dalam program pelayanan dan rehabilitasi kesejahteraan sosial dapat membantu dinas terkait dalam pengevaluasian serta perbaikan terhadap kekurangan yang ada. kritik selalu disertai dengan saran karena pada dasarnya kritik merupakan uraian mengenai baik-buruknya sesuatu. sedangkan saran diartikan sebagai sebuah solusi atau jalan keluar yang paling rasional yang ditunjukan untuk menyelesaikan permasalahan yang tengah dihadapi. saran harus bersifat membangun, mendidik, dan secara objektif sesuai topik yang dibahas. faktor keberhasilan dalam program pelayanan dan rehabilitasi kesejahteraan sosial juga ditunjang oleh saran dari berbagai pihak. adanya saran tentang hal-hal yang harus diperbaiki dalam program pelayanan dan rehabilitasi kesejahteraan sosial bisa dapat membantu dalam meningkatkan kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial yang dilakukan oleh dinas sosial kota bekasi. berikut merupakan hasil wawancara peneliti dengan aparatur dinas sosial kota bekasi, mengenai dampak dari program pelayanan dan rehabilitasi kesejahteraan sosial: “untuk dampak atau pengaruh dari diadakannya program pelayanan dan rehabilitasi kesejahteraan sosial ini yaitu banyaknya masukan untuk lebih memaksimalkan kinerja, seperti menambah anggaran dan profesionalitas pegawai agar program ini berjalan kontinu atau berkelanjutan dan tidak hanya sesekali saja.” (hasil wawancara dengan kasi bimbingan dan penyuluhan masyarakat, tanggal 02 april 2019). pernyataan sebagaimana yang telah dipaparkan di atas diperkuat dengan adanya salah satu informan selaku penerima program pelayanan dan rehabilitasi kesejahteraan sosial yang memberikan pernyataan sebagai berikut: “alhamdulillah mas kalo masalah pengaruh, buat saya pribadi cukup lah mas apalagi saya dapet pelatihan mas waktu itu jadi saya bisa ikut kerja di warung ibu lilis ini mas cumen buat sembako kalo bisa mah berkelanjutan mas jadi engga cumen waktu itu aja jadi buat lansia yang udah bener-bener tua ada jaminan buat makan sehari-harinya mas.”(hasil wawancara dengan perwakilan penerima program, tgl 27 maret 2019). berdasarkan uraian dan hasil wawancara di atas dapat di tarik suatu benag merah atau kesimpulan bahwa kinerja pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial berdasarkan dampak (impact) secara umum baik. dilihat dari pengaruh diadakannya program tersebut dapat memenuhi kebutuhan pokok sasaran program dan membuat sebagian sasaran program yang masih produktif menjadi berdaya. meskipun program ini belum begitu maksimal dari sisi anggaran, namun sudah cukup optimal dalam memberikan dampak bagi sasaran program. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 42 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi simpulan berdasarkan hasil analisis deskriptif dapat disimpulkan bahwa dinas sosial sudah memiliki kinerja yang cukup baik dalam pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial. hal ini dapat dilihat dari 4 indikator yang memiliki kategori optimal. adapun 4 (empat) indikator tersebut yaitu: 1. proses (process), peran pelaksana yang saling bekerja sama dan ketaatan asn dalam menjalankan tugas selama proses pelaksanaan program pelayanan dan rehabilitasi kesejahteraan sosial. 2. hasil (outcomes) terjalinnya kerjasama antara dinas sosial dengan upd tingkat lokal kota bekasi. 3. manfaat (benefit), terpenuhinya bahan pokok permakanan bagi lansia yang sudah tidak produktif. 4. dampak (impact), keterampilan yang didapat oleh sasaran program sehingga sasaran program menjadi berdaya. adapun 2 (dua) indikator tersisa masuk dalam kategori kurang optimal. berikut 2 (dua) indikator tersebut: 1. masukan (input), minimnya anggaran, kurang optimal dalam merealisasikan anggaran, dan tenaga kerja profesional yang masih sedikit. 2. keluaran (output), sebagaimana yang tertera dalam lakip bahwa target awal penerima program berjumlah 1.890 jiwa sedangkan yang terealisasi hanya 1.068 jiwa. referensi adi, i.r. (2013). kesejahteraan sosial. jakarta: rajawali pers. bungin, b.( 2015). analisis data penelitian kualitatif. jakrata: pt raja gafindo persada. dwiyanto, a. (2006). mewujudkan good governance melalui pelayanan publik. yogyakarta: gadjah mada university press. fahmi, ilham. (2015). manajemen kinerja teori dan aplikasi. bandung: alfabeta. hardiyansyah. (2011). kualitas pelayanan publik (konsep, dimensi, indikator, dan implementasinya). yogyakarta: gava media. istianto, b. (2013). demokratisasi birokrasi. jakarta: mitra wacana media. lan. (2009). standar pelayanan publik. jakarta: lembaga administrasi negara (lan). kiroim, b. (2015). mengukur kinerja pelayanan dan kepuasan konsumen (edisi revisi). bandung: pustaka reka cipta. mahsun, m. (2016). pengukuran kinerja sektor publik. yogyakarta: bpfe-yogyakarta. meleong, l.j. (2010). metodologi penelitian kualitatif. bandung: remaja rosdakarya. pasolong, h. (2014). teori administrasi publik. bandung: alfabeta. rathod, p. b. (2010). contemporary public administration. india: abd publisher. robbins, p. s. (2002). perilaku organisasi. jakarta: prenhalindo. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 28-43 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fikri emsa & zainuri khairul anwar 43 kinerja pelayanan dan rehabilitasi kesejahteraan sosial di dinas sosial kota bekasi sedarmayanti. (2014). manajemen sumber daya manusia, reformasi birokrasi, dan manajemen negeri sipil. bandung: pt refika aditama. umam, k. (2010). perilaku organisasi. bandung: cv. pustaka setia. umam, k. (2012). manajemen organisasi. bandung: cv. pusataka setia. wibowo. (2016). manajemen kinerja. edisi kelima. jakarta: pt raja grafindo persada. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 402 study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 1ismatul maula 1stai al-hikmah 2, indonesia; email : ismatulmaulamasruri@gmail.com received: january 30, 2023; in revised: may 23, 2023; accepted: july 28, 2023 abstract this study aims to examine more deeply the use of the al-masyaqqatu tajlibu al-taisir rule as a tool to explore islamic law in determining contemporary problems. the national sharia council of the indonesian ulema council (dsn-mui) as a forum that produces fatwas on islamic law in indonesia uses this rule as one of the arguments for the birth of sharia factoring law. however, what is the use of this rule to determine a sharia factoring fatwa by the national sharia council, as well as whether the significance of this rule in determining the fatwa is in accordance with the concept and understanding. this research is a normative juridical research so that what is examined is the legal basis and rules used by the national sharia council with a conceptual approach that analyzes the use of the al-masyaqqatu tajlibu al-taisir rule in determining the fatwa on factoring so that it can be understood and the acquisition of proper understanding regarding these concepts. the data obtained is data from the library and then analyzed descriptively. the research results obtained are that the use of the rule al masyaqqatu tajlbu al taisir as the basis for the istinbat fatwa of the national sharia council number 67 of 2008 islamic factoring does not show its urgency conceptually. there is a blurring of terms that fiqh needs to be clarified in accordance with sharia provisions. where these rules conceptually explain how the shari'a allows one difficulty to be avoided in order to achieve convenience that eliminates distress, danger or encouragement of urgent needs. factoring conceptually describes the activities of financial institutions in terms of the transfer and sale of receivables which fiqh has the term bai dain where the ulama only allow the sale of debt only to madin (who owes money), the use of wakalah bi ujroh contracts and the withdrawal of qard contracts as bailouts in fatwa the dsn mui has a gap of understanding that is different from the concept of hawalah in fiiqh and also in bank indonesia regulations. there is an imbalance in terms and understanding regarding the use of these rules as well as wakalah bi ujrah, qard and hawalah contracts. keywords: dsn-mu; al-masyaqqah, al-taisir; factoring financing. introduction contemporary economic and business developments are very significant and continue to grow, so that various problems demand sharia aspects to be realized in order to answer today's modern challenges (sahari, 2020)(ramadhan, 2020). one of the financial institutions that channel funds as needed by society today, especially the business world, is a financial institution by providing means of providing funds. factoring is a product of a financing institution as a business entity that carries out financing activities in the form of purchasing and or transferring as well as managing receivables or short-term bills of a company from domestic mailto:ismatulmaulamasruri@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 403 or foreign transactions (jati et al., 2021)(fadzlurrahman et al., 2020). in indonesia, financial institutions have a legal basis in the form of presidential decree number 61 of 1988 concerning financing institutions and government regulation number 9 of 2009 concerning financing business entities. in the case of islamic law, which is required to be able to solve legal problems, financing institutions are produced by the mui with the sharia board's fatwas, so that it is expected to be able to provide answers to problems in contemporary islamic law, such as factoring. sharia factoring, namely the activity of transferring short-term trade receivables to a company along with the management of these receivables in accordance with sharia principles by using the wakalah bil ujrah contract as a sharia aspect in its implementation at the factoring institution. factoring is definitively interpreted as a transfer of receivables transactions, which in fiqh transfer of debt is translated into the concept of a hiwalah (hawalah) contract, namely the person who owes transfers his receivables (muhil) to a third party (who owes/muhal alaih) to the first party to pay the the second party (fikriyah & alam, 2021)(hiyanti et al., 2020). while the wakalah contract is an agreement to give power of attorney to the second party to replace the first party in the transaction. in another study regarding "analysis of the concept of factoring in an islamic economic perspective from the dsn-mui decision and the concept of hiwalah contracts in bank indonesia circular letters" written by indrawan aziz et al, that there are differences in the concept of hiwalah contracts in the dsn-mui fatwas and bank circulars indonesia regarding patterns of debt transfer activities and assignments in factoring financing institutions with sharia principles as well as identification of receivables management, implementing agencies, exchange objects, qardh (bailout) and ujrah (cost) grants. as well as dispute issues. in understanding the two contract concepts, there are customary terms in the implementation of sharia factoring that need to be reconsidered for clarity of use and classification. another concept mentioned in fiqh is ba'i dain (debt buying and selling) with eight descriptions of contracts in different conditions and models in the implementation of the buying and selling of debts. in this study, apart from describing these terms and concepts in fiqh, it also focuses on the use of fiqh principles in determining fatwas regarding sharia factoring (narastri, 2020)(bakhri et al., 2022). where the hawalah contract in fiqh is only on the transfer of debt and the wakalah bi ujrah contract is a first party delegation contract to a second party to a third party by providing a fee (setyaningsih, 2018)(ghozali et al., 2019). so the question then is, hawalah is part of factoring or is there a use of a separate term. and is wakalah bi ujrah in islamic law also included in the realm of factoring law, there are several terms that need to be clarified in this matter of sharia factoring law so that the use of the concept in the activities of sharia finance company services is more appropriate. thus, examining more deeply the dsn mui fatwa number 67 regarding sharia factoring financing institutions with wakalah bi ujrah or hawalah agreements is important so that we can better understand the characteristics and substance of the contract in the fatwa, whether it can be applied to the activities of financing company services according to sharia principles, so that the function and position of the contract in the financing institution can run using the dsn mui fatwa (aswad, 2015)(nafiah & faih, 2019). considerations in the dsn mui fatwa decree no. 67 of 2008 concerning sharia factoring besides using the qur'an and hadith, it also uses one of the kubra fiqh principles, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 404 namely the rule of al masyaqqatu tajlibu al taisir which is understood as an istinbat tool in islamic law which has a function in solving contemporary issues. al masyaqqatu tajlibu al taisir is a rule that underlies convenience in religious practice. where when there are difficulties, it is permissible to take ease, that difficulty attracts ease. implementatively, the explanation of al masyaqqah is difficulties that cross the boundaries of habits that are out of human ability. difficulties in this case are not absolute for all forms of difficulties, because everyone will experience hardships and hardships in their life. the difficulty here is only in things that prevent fading or existence if you keep carrying out orders. that is, when the existing law creates difficulties for the mukallaf as well as his assets and body, then the shari'a provides relief according to the ability of the mulatto (darma, 2022)(nurhisam, 2016). according to the hadith explanation “يسر الدين ,that this religion is a religion of ease ,”ان therefore all difficulties must be removed in accordance with islamic law. however, the use of al masyaqqah which appeals to convenience, of course there are syara` provisions that must be understood more deeply, such as not conflicting with the texts or the opinions of the scholars in general. so from some of the things previously explained, the formulation of the problem in this research is how to use the rule of al-masyaqqah tajlibu altaisir in islamic law istinbat and how to determine the dsn mui fatwa number 67/dsnmuijiii/2008 by using the rule al masyaqqatu tajlibu al taisir. method the research is a literature study (library research), namely the data obtained in this study are data sourced from the library (library) in the form of books, research results and other reading materials. this type of research is normative juridical with a statutory approach and a conceptual approach, where the reason formed is a model in positive legal disciplines as well as sharia provisions in the form of dsn fatwas, in the form of statutory regulations and fatwas concerning using legal theory of legal realism and the legal system, namely fatwa dsn and also other regulations related to financing, especially factoring as a concept regarding law only logically but how to implement and experiment with social values and goals to be achieved. the legal system talks about how the legal rules for factoring financing must be prepared in accordance with the actual principles and rules. result and discusison understanding of fiqh rules the meaning of fiqh rules consists of two words rules and fiqh. in arabic qaada, qaidatun is the foundation (al-asas) which is the mufrod (singular) form of the word qawaid, which means the foundation of something or its principles. the pronunciation of the rule in arabic is a form of fi'il madhi "qa'ada" which means to sit and is also interpreted as the foundation as in the verse of the qur'an which mentions the rule as plural qawaid in qs al-nahl (16) : 26 " َن ٱْلقََواِعِد فََخرَّ َعلَْيِهُم ٱلسَّْقُف ِمن فَْوقِهِ نَُهم م ِ ُ بُْنيََٰ ُهُم ٱْلعَذَاُب ِمْن َحْيُث ََل قَدْ َمَكَر ٱلَِّذيَن ِمن قَْبِلِهْم فَأَتَى ٱَّللَّ ْم َوأَتَىَٰ 'so allah destroyed their houses from their foundations. the word qawaid here is jama "يَْشعُُرونَ qaidatun (qaidah), in arabic, namely the foundation of a building, or according to nahwu experts, the rule is interpreted as a law or decree in which there are many parts of the law. in general, the rule is: a general matter that includes its parts. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 405 al-qur'an in another place qs al-baqarah (2): 127 “ ُِۗعْيُل ٖهُم اْلقََواِعدَ ِمَن اْلبَْيِت َواِْسمَٰ َواِذْ يَْرفَُع اِْبرَٰ السَِّمْيعُ اْلعَِلْيمُ اَْنَت اِنََّك ِمنَّاُۗ تَقَبَّْل meaning: and (remember), when abraham raised (built) the .”َربَّنَا foundations of the baitullah with ismail (while praying): "o lord, we accept from us (our deeds), verily, you are the all-hearing, all-knowing. in this verse the rule is interpreted as "basic" according to the meaning of the language. in indonesian the rule is a formulation of the principle that becomes law, a definite rule, standard or proposition. meanwhile the rule according to the term is a general provision covering all of its parts. meanwhile there are also those who say that the rule of fiqh is something general in nature that includes many parts, which can be understood by the law of that part. meanwhile, fiqh originating from faquha or faqiha is interpreted as being pious and trustworthy. people who are knowledgeable in matters of the basics of sharia and its laws are called faqih. and also people who read and teach the qur'an. fiqh in arabic means al fahmu (understanding), that is good intellectual or understanding “ ِْين whoever ,”َمْن يُِرِد هللاَ َخْيًرا يُفَق ِْههُ فِى الد ِ allah swt wants goodness, surely allah will give understanding about religion. fiqh according to the term is knowing the laws of syara' which are fara' (branches) with the arguments either from the qur'an, al-hadith, ijma or pu qiyas. imam hanafi defines fiqh as an understanding of the parts of something and is related to those parts. meanwhile, imam syafi'i interprets fiqh as knowing the sharia laws that are amaliyah in accordance with the detailed arguments. thus, fiqh is knowledge of the laws of human action based on syara' arguments, namely the qur'an, al-hadith, ijma' and qiyas and others. as for the principles of fiqh, according to al-zarqa', they are general principles of fiqh in short texts based on statutory provisions which cover syara' laws in general regarding the events within them. al-subki in mentioning that the rules of fiqh are general matters covering its parts to know the laws. qawaid ai fiqihiyyah are the principles that cover a group of syara' laws which consist of different chapters related to fiqh. thus, the principles of fiqh are a collection of legal issues that are in one subject matter (wulandari, 2018)(putra, 2022). as for example in one of the rules is the rule of al masyaqqatu tajlibu al taisir, which in it gives birth to islamic laws covering both pure worship and muamalah. at the beginning of fiqh existed, fiqh rules had not yet been formed as a standard concept. however, the birth of fiqh principles coincided with the emergence of fiqh schools (falahi, 2020). the emergence of the idea of fiqh rules began in the second century of hijriyah, and at that time it had not yet become a specific name, only an expression indicating a rule. as mentioned that al kasai was asked about the problem of people forgetting to pray and not making prostrations for sahwi, then al kasai mentioned that the person does not have to prostrate anymore. reasons stated with " المصغر َل يصغر ألن ”. and this shows that the previous scholars were familiar with the concept of rules. they issue laws using rules. meanwhile, the first to record fiqh principles was abu al hasan ubaidillah ibn al husain al karkhi in his book usul al karkhi. where it includes the rules, among others, are “ ان ما ثبت باليقين َل يزول َلصل ا after al karkhi also appears muhammad ibn haritz ibn asad al-khusyani, in his book .”بالشك usul al fataya. it includes the principles of fiqh and nadhariyyah fiqh. some of the shafi'iyyah argue that the principles of fiqh are divided into four types, viz: a) اليقين َليزال بالشك, b) التيسير however, some of the .العادة محكمة (d ,الضرار يزال (c ,المشقة تجلب shafi'iyyah schools consider one more rule, namely: بمقاصدها meanwhile, izzuddin .األمور abdussalam is of the opinion that everything related to syar'i law is a return to the basic principles, namely: ب المصالح ودرء المفاسدجل and the most basic for syar'i law is جلب المصالح . the publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 406 difference between fiqh rules and dhabit fiqh is that the rules cover branches and problems of fiqh or in fiqh chapters. whereas dhabit, on the other hand, collects branches and problems of fiqh in one chapter. thus the rules of fiqh are more general than dhabit because in one rule they can be included in fiqh chapters such as the almasyaqqatu tajlibu al taisir rules can be included in all chapters both worship, jinayah or muamalah. while dhabit has been included in a chapter of fiqh such as " الحوالة هل هي بيع او استيفاء" namely hiwalah whether it includes a sale and purchase agreement or settlement. this is a dhabit which includes the fiqh chapter, namely the bai' (buying and selling) chapter. the difference between fiqh rules and usul rules is that usul rules are more general than fiqh and dhabit rules. the proposed rules become the center of various fiqh problems put together in several chapters and then become one discussion. meanwhile, the principles of fiqh are not collected in one chapter, but are included in the chapters of fiqh. the division of fiqh rules is based on several subgroups, viz : a. judging from its scope, the rules of fiqh consist of three parts: 1) the rules of fiqh which cover issues from different chapters. the rules included in this section are the kubra rules, namely the five rules mentioned above. 2) fiqh rules which include problems but fewer than the previous rules. as the rule: "priority (prioritization) for the one that is closer is makruh while for other than that it is sunnah, usually if there are two cases of one type coming together and the two do not differ in purpose, then one of the two is included in one case, the obligation is not abandoned unless/ i with other obligations". 3) the rules of fiqh which cover only a few problems that are smaller than the previous rules. such as the rule: "refusing is stronger than eliminating, being pleased with something means also being pleased with what is related to it, something that requires ( involves) the existence of a case that is heavier than two because of its specificity does not require a case that is lighter because of its generality." b. the principles of fiqh seen from the point of view of whether or not the schools of fiqh agree or not, are divided into two parts, namely: 1) rules that are muttafaq 'alaih (which are agreed upon) by several schools of thought, namely the five rules mentioned above or known as the main rules. 2) rules that are muttafaq alaih in one of the schools of thought, such as the forty agreed upon rules, which are mentioned in the second book in the book ai asybah wa ai nadhair by imam suyuti. 3) rules that are mukhtalaf fiha (disputed) in schools, such as the twenty rules mentioned by imam al suyuti also in the third book. c. judging from the point of view of the original and the underlying principles of fiqh, it is divided into two parts, namely: 1) rules which are the subject matter of other rules, or what are known as the kubra rules, as already mentioned consist of five main rules. 2) rules that are under the main rules either as a branch of the kubra rules or are specifications of other rules such as the rule that "the origin of something is free from dependents". the rules of al masyaqqatu tajlibu al taisir and the concept of factoring as understood that syara' laws are based on the principle of convenience. and the existence of rukhsoh in the shari'a shows the implications of the rule of al-masyaqqatu tajlibu al taisir in islamic law. islamic laws are based on elements of ease and tolerance for the benefit of their people in this world and the hereafter (ulum, 2014). thus, it is from this principle that publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 407 the reliefs in syara' emerge. for example, qard and ijarah contracts are permitted by syara` regarding the use of other people's property which is a common human need. likewise, there are syari`at wakalah contracts, and syirkah and muzara`ah are carried out to help others (mushodiq & imran, 2020). like the akah hawalah, the stipulation is intended to enable people who are in debt (dain) to pay off their debts without having to owe more by transferring their debts to those who owe them. this rule is one of the five kubra (principal) rules agreed upon by all madzhab scholars. where they agree that in islamic law there is no masyaqqah (difficulties) in performing worship, and if there is masyaqqah, then it is permissible to take relief as a form of convenience in islamic law (nawis et al., 2021). in principle, the difficulty limits are not clearly stated by syara', so to determine the difficulty limit provisions, approach the syara' rules and suggestions, namely by taking the form of the highest difficulty felt in worship. ai-syatibi limits these difficulties in two forms: a. fear that causes loss and reluctance towards worship and taklif (burden of worship). b. less fear. in this case a person will feel unable to carry out worship because it collides with other worship activities. the difficulties referred to in the rules are also general difficulties, and the limits for setting them differ according to needs, that is, they cannot be generalized. in placing difficulty that attracts convenience as a form of benefit, the people must first look at the legal characteristics that are included in the difficult measure, namely maslahah (goodness) which is used as an excuse to eliminate difficulties, which is a major maslahah that is impossible to obtain except by including difficult things. it into it. besides that, he also adheres to the principle of caution in taking difficult cases, which makes a person feel unable to decide one of them. for example, there are two arguments between haram and permissible, so one can take what is haram to be more careful in carrying out taklif. the difference in difficulty corresponds to the difference in worship, and if in syara' it is more important, then in aborting a difficulty, a difficulty is required which is more difficult and more general. if the difficulty is not up to a high level, then the difficulty is a light difficulty and between the two difficulties there is a middle difficulty (al-wasth) (yolanda, 2022). apart from the criteria for difficulty in islam, ease is also mentioned. as explained in the qur'an that allah does not burden humans except to the extent of their ability. the convenience provided by syara' is none other than convenience that has limits and conditions, not just convenience for venting one's desires. namely the ease of leaving things that are burdensome to the mulatto in worship and muamalah, which in islamic law is called rukhsoh (lightening). in the chapters of muamalah almost all fields of activity are relief and convenience from syara'. as mentioned, it is permissible to return goods because there is disgrace, and the permissibility of the contracts mentioned earlier, all of this is due to the needs of the community and will cause difficulties if it is not allowed because if so, then only people who have property can use their wealth and only people capable of achieving perfection in life (jaenudin et al., 2020). that's why syara' facilitates these contracts as a necessity, where a person can take advantage of other people's wealth in the form of ijarah, i'arah, and qardh contracts. and with the help of other people one can enter into wakalah, wadi'ah, syirkah, muzarah'ah and masaqah contracts. and so is the hawalah contract, where by transferring the debt by the debtor, someone's burden can be resolved. in this case, there is a relationship between the birth of the dsn mui fatwa and the rule of al masyaqqatu tajlibu al taisir which is one that describes a publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 408 dynamic, tolerant and easy sharia personality. this rule is based on the qur'an and al-sunnah, as previously mentioned, that the ease given by syara' to do something that is difficult to do. in relation to the chapter on mu'amalah, this rule gave birth to many mu'amalah laws and even ulama said that this rule gave rise to almost all the waivers and conveniences of syara'. hiwalah in the case of buying and selling debt is permissible because of a need. however, in determining the law due to difficulties, one must see the urgency of the human need to do so as long as it does not conflict with syara', either in the form of a syara' prohibition in terms of containing usury, gharar or naisir. as long as it fulfills the terms and conditions of sharia, any form of transaction in buying and selling or otherwise is permissible as convenience and tolerant in islam. difficulty (difficulty) that attracts ease does not only see the importance of one or two things, or only in general and special matters. however, it could be that between the general and the specific is applied to certain interests for the needs that are aimed at mitigating. likewise, the reasons for one group can abort the interests (needs) of other groups. however, the needs and dharurat in this category of rules are determined by the extent to which the benefits and demands of the people are in the eyes of syara` (wibowo, 2020). in the law on financial institutions, there are two types of financial institutions, namely bank financial institutions and non-bank financial institutions. the difference between the two lies in their duties and functions, namely that bank financial institutions can receive funds directly from the public in the form of deposits which consist of commercial banks and rural credit banks. meanwhile, non-bank financial institutions are not permitted to withdraw funds directly from the public in the form of deposits. according to the decree of the minister of finance of the republic of indonesia no.792 of 1990, financial institutions are all bodies whose activities are in the financial sector, collecting and distributing funds to the public, especially to finance company investments. financial institutions are companies whose business activities are related to the financial sector. non-bank financial institutions have more focused business activities, which include one of the financial business products. these types of institutions include: insurance, pension funds, capital markets, mutual funds and financing institutions. included in financing institutions are venture capital, leasing, factoring and pawnshops. according to ministerial regulation no.84/pmk.012/2006, non-bank business entities and non-bank financial institutions specifically established to carry out activities included in financial institutions are called financing companies. factoring according to the provisions of article 1 point 8 of presidential decree number 61 of 1988 and article letter 1 of minister of finance decree number 1251 of 1988 a factoring company is a business entity that conducts financing business in the form of buying and/or transferring as well as managing receivables or short-term bills of a company from domestic or foreign trade transactions. thus, a factoring company is a company whose activities are collecting or purchasing along with taking over and managing the debts of a company with certain rewards or payments belonging to the company. in factoring activities there are three parties that are actively involved, namely factoring companies, clients, and customers. the client is the user of the factoring company's services and the customer is the party that owes the client. factoring companies do not have customers, while clients can be traders, manufacturers, shop owners, farmers and so on. the factoring transaction is an absolute transfer made by the client (seller of receivables), to the factoring company for the debt of a third party (debtor), due to the publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 409 purchase of goods or services from the client. receivables or claims are short term. and these receivables are in the form of promissory notes, or receivables arising from trade transactions. the purpose and objective of the transfer of receivables is so that the debt burden borne by the customer (customer) can temporarily be bailed out by the finance company (factor), so that the seller of receivables (client) can immediately get cash from the proceeds of the sale. it is said that the transfer of receivables is due to the sale and purchase agreement in cash (debt) occurred before any other accompanying agreement. the application of sharia principles in factoring activities is based on the provisions of article 6 letter b regulation of the head of the capital market and financial institution supervisory agency number per-3/bl/2007 concerning activities of financing companies based on sharia principles can be carried out based on the wakalah bil ujrah contract. meanwhile, the encyclopedia of islamic economics states that factoring or hawalah is a financing service carried out by non-bank financial institutions, these financial institutions are referred to as factors. factor buys receivables from customers and takes over the customer's billing and bookkeeping affairs. in the sharia system, factoring can be categorized into the hawalah type, namely the transfer of debt from the person who owes it to another person who is obliged to bear it. likewise in a bank indonesia circular that provides debt transfer services based on the hawalah agreement, and in channeling funds in the form of qard-based financing, banks (financial institutions) act as providers of funds to provide loans (qard) to customers based on an agreement. thus conceptually there are several terms in the transaction model in this islamic factoring institution that can be seen namely, wakalah bi ujrah, hawalah and qard. dsn mui fatwa number 67 concerning sharia factoring fatwa comes from the arabic al-ifta al-fatwa which is simply understood as "making a decision". fatwas are not legal decisions that are made easily and as needed without considering aspects of content and contextuality, which is called making laws without basis (al tahakkum). fatwas are always related to who has the authority to issue fatwas (al ijazah al ifta'), the fatwa code of ethics (adab al ifta'), and the method of making fatwas (al-istinbat). the giver of the fatwa is not everyone who is free and wild. a person, morally and scientifically, must meet a number of requirements to be called a mufti. in the dsn mui fatwa is a product of the ijtihad of several indonesian scholars. as if you look at the structure of the dsn mui fatwa structure, it is a form of collective fatwa, namely fatwa produced by the ijtihad of a group of people, a team, or a committee that was deliberately formed. basically, this collective fatwa is produced through a discussion in a scientific institution consisting of personnel who have high ability in the field of fiqh to understand religious problems and various other sciences as a support in the sense of the conditions that must be possessed by someone who is going to do ijtihad. as for one of the dsn-mui fatwas concerning sharia financing which uses the al masyaqqatu tajlibu al taisir principle, namely the dsn-mui fatwa number 67/dsn-mui/ii 2008 concerning sharia factoring. in the contents of the fatwa, it is stated in general provisions that what is meant by sharia factoring is the transfer of settlement of receivables or short-term bills from the debtor to another party who then collects the receivables from the debtor or the publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 410 party appointed by the debtor according to sharia principles. while the akad used in sharia factoring is wakalah bil ujrah. the mechanism of sharia factoring described in the fatwa is that the party who owes a debt represents another party to manage sales documents and then collects receivables from the debtor or another party appointed by the debtor. the party appointed to be the representative of the debtor to carry out collection to the debtor or another party appointed by the debtor to pay and the party appointed to be the representative may provide bailout funds (qardh) to the debtor in the amount of the receivable. then for his services to collect the receivables, the party appointed to be the representative can obtain ujrah (fee) with the amount according to the agreement at the time of the contract and stated in nominal form, not in the form of a percentage calculated from the principal receivable. meanwhile, ujrah payments can be taken from bailout funds or according to the agreement in the contract. and the use of the wakalah bil ujrah contract and the qardh contract, there is no connection (ta'alluq). from the establishment of the fatwa above, it can be seen that sharia factoring is an assignment transaction from the first party (madin/client) to another person to collect receivables from a third party (dain/cutomer). however, if you look definitively at the concept of factoring in general, it is the transfer and sale and management of receivables, meaning that there are three elements in the activities of the institution. it was previously explained that if the activity is in the form of transferring debts and credits, then according to sharia it uses a hawalah contract, and if it is an assignment (representing) then it is called a wakalah contract. in islamic jurisprudence, the term ba`i dain (debt buying and selling) is also mentioned, in which the contents of the activity are selling the receivables of the debtor to other parties. ba'i dain is a contract of buying and selling debt between the seller and the buyer for a certain period of time. when it is due the buyer is unable to pay credit or debt. then the seller sells his receivables to a third party to buy his receivables which are in the hands of the first party or the buyer. in the economiques et financiers dictionary, factoring is ba'i al duyun or ba'i al dain. in essence, the assignment of giving rewards in sharia is clearly permissible. however, furthermore in the determination of islamic factoring, whether conceptually the meaning is transferred from conventional factoring to islamic factoring or what is meant by islamic factoring is a wakalah contract with rewards. in addition, in the purchase of factoring receivables, it is included in the sale and purchase of debt by doubling the delay in payment from the customer (madin). thus, the sale and purchase of trade receivables is not a convenience that is permitted by syara' because of difficulties. basically the rule of al-masyaqqah tajlibu al taisir has a positive impact on contracts whose validity is unclear, or contains little gharar, or in gharar that cannot be eliminated. such as buying and selling eggs, fruits and so on which is impossible to see. this is allowed because it is difficult to see inside the egg, watermelon and others. likewise in voluntary and mutual assistance contracts such as hawalah and wakalah. however, the legal use of even this rule must be adjusted to the provisions of syara'. if this is the case, then the use of the al masyaqqatu tajlibu al taisir rule in determining the sharia factoring law will not have a significant effect. in other words, there is no apparent clarity in the involvement of this rule to establish sharia factoring law. from a difficulty standpoint, buying and selling debt is an urgent human need in order to gain faster profits. but the difficulty in this case is not in accordance with the provisions of the syara'. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 411 likewise, the provisions of al masyaqqah (difficulties) seen in sharia factoring activities when using a wakalah bi ujrah contract, in principle, are clearly permitted by syara`. however, encouraging factoring as part of the implementation of these rules needs to be emphasized in a meaningful way, whether wakalah bi ujroh, hawalah or baid ain, so that the stipulation is correct. where in bai dain law it is only permissible in one model, namely the transfer by selling it only to people who owe it, not to other parties. if so, the practice of factoring in sharia must be understood with certainty in advance using a certain contract, only then can it be understood whether it is legal or not and if it is valid, the permissibility is taisir (relief) or indeed the text has mentioned it. if the text or opinion of the majority of scholars has allowed it, then it is clear that the activity is valid according to sharia principles. even if there is no legal certainty, only then will the provisions on difficulties that attract relief be considered. in fact, a fatwa is the result of a decision made by experts in the islamic religion and general science, in giving, issuing and making legal decisions in a responsible and consistent manner. fatwas provide clarity and concreteness to mankind in terms of understanding, reasoning about islamic teachings and how they are applied so that fatwas should contain: a) as a form of taking a law that is being disputed, b) as a way out of the crisis of the dispute, c) has connotations strong, both from a social and religious perspective. so in stipulating a fatwa, one should not be hasty in establishing a particular legal issue. so it is hoped that this fatwa will have a positive effect on society as well as an answer to a question that must be emphasized so that there is no confusion among the people in muamalat. fatwas as religious information should be studied in depth, conceptually and systematically so as to produce appropriate and appropriate solutions to problems. conclusion from the results of the description and discussion that the researchers carried out, data was obtained with the conclusion that the al masyaqqatu tajlibu al taisir rule was used by the mui dsn in issuing fatwas on sharia factoring. where in the fatwa, this rule is used as the basis for the argument for legal considerations of factoring with sharia principles. however, this principle does not clearly show its function and position towards the birth of the sharia factoring law according to this fatwa. where the use of this rule is not certain, it can be described that there is a relationship between the rules or the impact on the birth of this sharia factoring law. is it really a contract that is permissible by syara' based on difficulties that attract convenience or is it just the other way around as a guideline proposition. dsn mui fatwa number 67 concerning sharia factoring, namely the transfer of shortterm trade receivables of a company along with the management of these receivables in accordance with sharia principles, namely based on the wakalah bil ujrah contract. wakalah bi ujrah contract, namely the assignment of a second party to a third party to carry out a transaction with the first party in return for a fee. however, by looking at the basic form of factoring, this is a prohibited transaction. where factoring is described as in the sale and purchase of accounts payable called kali' bil kali' (delay with delay). in determining this factoring fatwa, there is uncertainty in the basic concept of sharia factoring, whether it is in accordance with the wakalah bi ujrah contract or is it included in the sale and purchase of prohibited debt. in this case, is there a transfer of meaning or is there a specialization of meaning in this factoring concept. so the position of the rule of difficulty pulling to ease still publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 412 doesn't look strong in terms of concept and understanding. thus the need for a more detailed explanation in 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(2015). ekonomi politik keuangan syariah di indonesia. dinamika penelitian: media komunikasi penelitian sosial keagamaan, 15(1), 29-48. bakhri, s., saiban, k., & munir, m. (2022). peran lembaga keuangan syariah dalam industri halal sudut pandang maqosid syariah. tasharruf: journal of islamic economics and business, 3(1), 11-29. darma, s. (2022). peran pemerintah indonesia dan malaysia dalam mendukung implementasi teknologi keuangan islam pada aspek regulasi. jesya (jurnal ekonomi dan ekonomi syariah), 5(2), 2185-2198. fadzlurrahman, f., mulyati, e., & lita, h. n. (2020). penerapan prinsip kehati-hatian terhadap kepatuhan syariah oleh penyelenggara teknologi finansial. jurnal hukum ekonomi syariah, 4(02), 180-197. falahi, e. n. (2020). harmonisasi hukum pada pembiayaan syariah berbasis finansial teknologi (master's thesis, fakultas syariah dan hukum universitas islam negeri syarif hidayatullah jakarta). fikriyah, k., & alam, w. y. (2021). perkembangan keuangan syariah dalam realitas politik di indonesia. jurnal ilmiah ekonomi islam, 7(3), 1594-1601. ghozali, m., azmi, m. u., & nugroho, w. (2019). perkembangan bank syariah di asia tenggara: sebuah kajian historis. falah: jurnal ekonomi syariah, 4(1), 44-55. hiyanti, h., nugroho, l., sukmadilaga, c., & fitrijanti, t. (2020). peluang dan tantangan fintech (financial technology) syariah di indonesia. jurnal ilmiah ekonomi islam, 5(3), 326-333. jaenudin, j., sofyan, a., aliyudin, a., & nasrudin, n. tinjauan hukum ekonomi syariah terhadap surat berharga syariah negara (sbsn) sebagai produk investasi yang aman. tinjauan hukum ekonomi syariah terhadap surat berharga syariah negara (sbsn) sebagai produk investasi yang aman. jati, s., hubeis, m., & suprayitno, g. (2021). perancangan transformasi institusi penyelenggara dan pengelola sertifikasi halal di indonesia dengan pendekatan soft system methodology: studi kasus di lppom mui. jurnal aplikasi bisnis dan manajemen (jabm), 7(2), 390-390. mushodiq, m. a., & imron, a. (2020). peran majelis ulama indonesia dalam mitigasi pandemi covid-19 (tinjauan tindakan sosial dan dominasi kekuasaan max weber). salam: jurnal sosial dan budaya syar-i, 7(5), 455-472. nafiah, r., & faih, a. (2019). analisis transaksi financial technology (fintech) syariah dalam perspektif maqashid syariah. iqtishadia jurnal ekonomi & perbankan syariah, 6(2), 167-175. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 402-413 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ismatul maula study of the use of the rules of al masyaqqatu tajlibu al taisir in dsn fatwa no. 67 of 2008 concerning sharia factoring 413 narastri, m. (2020). financial technology (fintech) di indonesia ditinjau dari perspektif islam. indonesian interdisciplinary journal of sharia economics (iijse), 2(2), 155170. nawir, h., efendi, a., & gani, i. (2021). analisis swot terhadap strategi pemasaran produk pembiayaan murabahah (studi pt. bni syariah, tbk. kantor cabang veteran makakssar). islamic banking, economic and financial journal, 1(2). nurhisam, l. (2016). kepatuhan syariah (sharia compliance) dalam industri keuangan syariah. jurnal hukum ius quia iustum, 23(1), 77-96. putra, j. s. (2022). peran buya gusrizal gazahar di majelis ulama indonesia sumatra barat. al-manaj: jurnal program studi manajemen dakwah, 2(02), 1-14. ramadhan, d. (2020). analisis hukum islam tentang surah al-nisa'(4): 19 dalam memperlakukan istri yang dicerai atau ditinggal mati perspektif ulama kontemporer (doctoral dissertation, uin raden intan lampung). sahari, s. (2020). implementasi al-masyaqqoh al-tajlibu al-taisyiir di tengah pandemi covid-19. aqlam: journal of islam and plurality, 5(2). setyaningsih, e. d. (2018). analisis swot implementasi financial technology syariah pada pt telkom indonesia. syiar iqtishadi: journal of islamic economics, finance and banking, 2(2), 73-91. ulum, k. (2014). fatwa-fatwa majelis ulama indonesia (mui) dalam pemikiran hukum islam di indonesia. jurnal akademika, 8(2), 166-179. wibowo, m. g. (2020). indeks pariwisata halal (implementasi fatwa dsn mui tentang pedoman penyelenggaraan pariwisata berdasarkan prinsip syariah di kota bukittinggi). jesi (jurnal ekonomi syariah indonesia), 10(2), 84-95. wulandari, f. e. (2018). peer to peer lending dalam pojk, pbi dan fatwa dsn mui. ahkam: jurnal hukum islam, 6(2), 241-266. yolanda, l. (2022). finansial teknologi berbasis syariah: pengaturan dan kedudukannya dalam hukum indonesia. " dharmasisya” jurnal program magister hukum fhui, 1(4), 23. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 217 waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 1mohammad ridwan 1uin mahmud yunus batusangkar, indonesia; ridwanbajang@gmail.com received: january 13, 2023; in revised: february 15, 2023; accepted: march 11, 2023 abstract the phenomenon of waqf in indonesia is quite common. this is because most of indonesia’s population is muslim, so a lot of wealth is given for the benefit of the community. in its implementation, waqf must be seen from an administrative perspective, including legal laws, taxation, and supervision. this study then aims to see how tax implementation is viewed from these three sides. this research will be carried out using a normative juridical approach. the data used in this study comes from various laws and previous studies which still have relevance to the research discussion. the results of this study then found that the formation of regulations regarding waqf had begun to be implemented before the independence era. law number 41 of 2004 concerning waqf forms the basis for waqf law in indonesia. in general, assets that are part of waqf are not taxed. meanwhile, the indonesian waqf board (bwi) is generally the supervisor of various affairs regarding waqf in indonesia. keywords: waqf, law, tax, indonesian waqf board (bwi). introduction waqf is a form of charity highly valued in islam, in which property or assets owned by the wakif (waqf giver) are handed over to be used forever or for a certain period, and the income is used for the good of the people and society. in practice, the management of waqf assets is often carried out by certain parties, such as islamic organizations, nazhir mosques, and educational institutions (iman et al., 2021). however, waqf is also a phenomenon that is increasingly attracting the interest of financial managers and investors. this relates to waqf asset management’s attractive profit potential and portfolio diversification strategy. along with the increasing popularity of investment in waqf assets, the shift in the meaning of waqf towards a looser, more flexible, and profitable direction for waqifs is also increasingly felt. in the end, this impacts the waqif’s legal actions to separate or surrender part of his assets to be used forever or for a specific purpose. this development also raises complex legal, taxation, and supervisory challenges and requires serious attention from the government and waqf managers (khan & badjie, 2022). to maintain the integrity and religious values in waqf practices, the government must implement adequate regulations. in indonesia, positive laws relating to waqf already exist, but problems still arise due to the shift in the meaning of waqf to a more relaxed and flexible direction. this requires tighter supervision, so that waqf assets are not misused and continue to benefit muslims (nasrullah et al., 2023). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 218 the government has paid attention to waqf to protect and develop waqf in the future. to best empower religious institutions to improve society’s welfare, the government is still trying to enforce regulations related to this issue. although the government’s efforts still require seriousness, synergistic support, and cooperation from all parties so that waqf truly has a constructive and beneficial impact on society (gwadabe & ab rahman, 2020). waqf asset management must be carried out in a transparent, accountable, and highintegrity manner to be able to provide benefits to society fairly and sustainably. therefore, implementing waqf from a legal, taxation, and supervisory point of view is an important topic to be discussed and understood more deeply. through correctly understanding and implementing these three aspects, waqf can contribute maximum to the public interest (usman & ab rahman, 2021). in the legal context, the implementation of waqf requires clarity and certainty regarding related legal aspects. the link between positive law and waqf is evidence that the government is very concerned about waqf as a step to protect and develop waqf in the future. the government seeks to provide legal protection for waqf assets and public interests so that waqf assets can be managed safely and securely (hamzani et al., 2019). however, several legal problems are often encountered in implementing waqfs, such as ownership issues, changes in waqf designation, and uncertainty regarding waqf management laws. therefore, a clear and firm legal arrangement and consistent law enforcement are needed to overcome this problem (ali azizan et al., 2022). in addition, the implementation of waqf also has an impact on taxation. waqf is included in the tax object, and the waqf manager must pay taxes on income derived from waqf assets. however, there are often obstacles in collecting taxes from waqf assets, especially if the waqf manager does not understand the applicable tax collection procedures. therefore, there is a need for better socialization and education for waqf managers regarding tax obligations and procedures for collecting taxes from waqf assets (sukmana, 2020). finally, the implementation of waqf also requires strict supervision so that it can be implemented in a transparent and accountable manner. supervision is carried out to prevent the misappropriation and misuse of waqf assets and ensure that parties conduct the supervision with credibility and high trust. this needs to be implemented so that there are no irregularities in the implementation of waqf (faisal, 2020). in the context of empowering religious institutions as well as possible for the benefit of improving the welfare of society in general, the implementation of waqf from a legal, taxation, and supervisory point of view is an important topic to be discussed and understood more deeply. through correct understanding and proper implementation, waqf can have a constructive and beneficial impact on society and strengthen the position of religious institutions as one of the essential actors in national development. methods this study uses a normative juridical approach, a research method that examines statutory regulations and legal doctrine as a data source and analysis. this approach aims to understand and analyze applicable legal principles related to issues regarding the publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 219 implementation of waqf in indonesia. this study’s data sources are statutory regulations, namely laws, government regulations, and some previous research related to the problem under study. this analysis is carried out by identifying and collecting data from data sources have been collected. then, the data is analyzed by comparing laws and regulations, legal doctrine, and court decisions relevant to the problem under study. furthermore, this study uses the data to form arguments and conclusions (jonaedi efendi et al., 2018). result and discussion definition of waqf and tax linguists describe waqf with the terms al-waqf (waqf), al-habs (holding), and at-tasbil (donation for sabiilillah). al-waqf is the masdar version of the verb waqfu ash-syai, which means to hold back. al-kabisi quoted imam antara, who said, “my camel is stuck somewhere.” jurists say that waqf comes from the word waqf or the arabic word waqafa. the word “waqafa” originally meant to stop, to hold, or to remain standing. habasa-yahbisuordination and waqafa-yuqifu-waqfan have the same meaning. in particular, those following the maliki school of thought in north africa often refer to themselves as habs or ahbas (alayubi & halawatuddu’a, 2021). so, waqf, in general, when viewed from the actions of the waqf person, waqf is a legal act of someone who deliberately separates or removes his property which benefits it for allah and can be understood from some of the definitions above that property belongs to a person or group, the property is not used up when it is used, the property is released from its ownership by the owner, then the property cannot be donated, inherited or traded and the benefits of the property are for the public interest following islamic law (rhoads, 2023). the al-quran does not directly mention the provisions and orders regarding waqf, but there are several verses in the al-quran which according to scholars form the basis of waqf law, including: ٰٓاَيَُّها ا الَِّذْينَ ي َمنُْوٰٓ آٰ َكَسْبتُمْ َما َطي ِب تِ ِمنْ اَْنِفقُْوا ا نَ لَُكمْ اَْخَرْجنَا َوِممَّ ُموا َوَْل ۗاْْلَْرِض م ِ بِا ِخِذْيهِ َولَْستُمْ قُْونَ تُْنفِ ِمْنهُ اْلَخبِْيثَ تَيَمَّ ٰٓ ا ۗفِْيهِ تُْغِمُضْوا اَنْ اِْلَّ َحِمْيد َغنِي ّللٰاَ اَنَّ َواْعلَُمْوٰٓ it means: “o believers! donate from the best of what you have earned and what we have produced for you from the earth. do not pick out worthless things for donation, which you yourselves would only accept with closed eyes. and know that allah is self-sufficient, praiseworthy” ( al baqarah:267). hadith history of muslim no. 1631 from abu hurairah ra., he said that the messenger of allah said something: “if someone dies, then his deeds are cut off except for three things (namely): charity, the knowledge that is used, or the prayer of a pious child”. the pillars of waqf, namely: 1) waqif or charity giver. he must be able to give money; 2) mauquf, namely property donated by wakif; 3) mauquf’ alaih, or person in charge of waqf, including a particular individual, team, or party; and 4) sighat (promise of waqf). the six publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 220 components (pillars) of waqf are as follows as stated in law number 41 of 2004 concerning waqf: 1) waqif people who endow their assets specifically; 2) nadzir is a person or institution that is given waqf property by the wakif to manage and develop it according to its designation; 3) waqf assets specifically, assets that have lasting power, long-term benefits, or economic value. only assets legally owned and controlled by the wakif are entitled to donate; 4) waqf in particular, the statement of the waqif’s intention to inherit his property is made verbally, in writing, or both to the nazir. suppose the waqif cannot personally make the waqf commitment or cannot attend its implementation for legally permissible reasons. in that case, he can show his power of attorney by showing a power of attorney signed by two witnesses (al-qosimi et al., 2022). the distribution of waqf assets can be allocated to 1) religious institutions and activities; 2) institutions and activities related to education and health; 3) financial assistance for the poor, abandoned children, orphans, and scholarships; 4). economic progress and improvement; 5) progress and other general welfare that do not conflict with the shari’a, rules, and regulations. the benefits of waqf, such as realizing the potential and financial benefits of waqf assets for the advancement of worship and welfare of the community and following islamic law, institutionalizing waqf assets for all time for prayer and other public interests (kasdi et al., 2022). the term taxation has been known since the days of kingdoms in indonesia. in the past, taxes or tribute could be interpreted as a voluntary gift from the people to the king. furthermore, taxes have changed and have a ‘mandatory’ nature. this means taxes are no longer voluntary gifts but have shifted into gifts with solid coercion. as described above, the change in the meaning of tax does not mean a change in purpose. the objective remains in the framework of maintaining the state’s interests, namely defending the state, protecting the people, and carrying out development (lenggu & kristanto, 2022). experts in the field of taxation provide different understandings or definitions of taxes. however, the various definitions have the same fundamental nature and purpose. some of the definitions put forward include: a. soemitro argues that taxes are people’s contributions to the state treasury based on the law (which can be forced) without receiving direct services (counter-performance) that can be shown and used to pay public expenses (sari, 2022). b. adriani argues that taxes are contributions to the state (which can be forced) owed by those who are obliged to pay them according to regulations, with no return of achievement, which can be directly appointed, and whose purpose is to finance public expenditures related to the state’s duty to administer government (yasni & erlanda, 2020). c. seligman defines a tax as a mandatory contribution made by the public to their country without any unique benefits explicitly aimed at a person or individual. because the tax benefits themselves are intended for the benefit of society (de simone & liberati, 2020). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 221 while in law no. 28 of 2007 concerning the third amendment to law no. 6 of 1983 concerning general provisions and tax procedures (kup) defines that “taxes are mandatory contributions to the state owed by individuals or entities that are coercive based on the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people” (pramudya, 2022). whereas law number 28 of 2009 concerning taxes and levies explains that “taxes are mandatory contributions to regions owed by individuals or entities that are coercive based on the law, by not getting compensation directly and used for regional needs for the greatest prosperity of the people” (inayah & wicaksono, 2022). waqf in the trajectory of indonesian history since the founding of islam in indonesia, waqf has become widely known, especially with the spread of islamic da’wah throughout the archipelago, which has contributed to strengthening these islamic regulations there. scholars and religious leaders introduce islamic teachings in general, including endowments and islamic da’wah. the many historical mosques built on waqf land are proof of this. during the pre-colonial, colonial, and post-colonial days of indonesian independence, this waqf developed rapidly in this archipelago (mualimin et al., 2022). another element can be seen from the fact that the indonesian nation accepts this waqf institution, which originates from the islamic religion. during the colonial era, waqf operations were common. even then, constructing religious institutions such as mosques, schools, madrasas, and islamic boarding schools was a non-governmental effort on waqf land. however, the development of waqf in indonesia has undergone significant changes. waqf activities are now only carried out for religious purposes, including the construction of mosques, prayer rooms, mosques, madrasas, cemeteries, etc. waqf legislation, however, is positive law and legislation that aims to improve islamic society’s social and economic structure while providing access and comfort for muslims. for the indonesian people to realize a national legal system that refers to legal principles based on laws that live in society, where islamic law is part of the legal system, waqf law is fundamental in guaranteeing the freedom and liberties of muslims. national laws must be created based on existing national laws (berakon et al., 2022). indonesian legal issues, which are currently centered on the rule of law and human rights, are very serious. it is based on objective justice and truth, which are very different from what society and law expect and consider ideal. the absence of community-based belief, whether based on custom or religion, in developing and maintaining legal products is an influential element. although waqf bodies are undoubtedly not mentioned in the qur’an, at least they are recognized in muslim societies. indonesian society’s understanding of waqf indonesian people understand waqf in a way that cannot be separated from the history of islamic development. they belong to the shafi’i school of thought and have a fiqh orientation more aligned with waqf law. this can be seen from the large number of indonesian muslims attending salafiyah islamic boarding schools, including those attending islamic publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 222 boarding schools in lirboyo, sarang, kudus, and islamic boarding schools affiliated with shafi’i in the java region (usman et al., 2022). the indonesian muslim community understands waqf, which influences their attitudes and behavior in measuring waqf through barometer-oriented fiqh and syafiiyyah style. they firmly believe that ibdal al waqaf is prohibited, so their behavior tends to be traditionalist and conventional. the indonesian muslim community created waqf in various ways and under various names. some donated land, gardens, houses, buildings, and other inanimate objects such as prayer mats, mushafs of the qur’an, and so on. their reasons for practicing waqf vary. there are at least two reasons for the indonesian people to realize waqf (rimanto et al., 2021). the indonesian muslim community regards waqf as a form of worship encouraged by the religion and serves as a public expression of one’s beliefs. therefore, according to islamic belief, one’s ability to interpret one’s property according to religious law will determine whether or not the such property can be managed. zakat is used to meet urgent needs and fundamental needs. however, the role of waqf is needed for further development, where it acts as a growth catalyst and solution to social and economic problems the wider community faces, especially the people of indonesia. the syafiiyyah school has had a significant influence on how the majority of indonesian muslims view waqf. waqf, which is simply a monetary commitment, requires simple considerations. the indonesian people’s trust, honesty, and innocence significantly impact their waqf awarding practices, which could create problems in the future. they also recognize that waqf must comply with the following standards: 1) be of value. the granting of waqf other than tangible objects, such as usufructuary rights, irrigation rights, etc., is prohibited; 2) as goods or movable or immovable objects with a lasting or consistent purpose and profit; 3) products or goods must be visible (definitely when the contract occurs); 4) the object or object has the status of almilku at-tam and is a waqif object; 5) property that has been given a domicile changes its ownership to become the property of allah and is intended for the general public; consequently, they cannot be sold, passed down from generation to generation, mortgaged, or used in any other way; and 6) the majority of indonesian muslim communities entrust certain families or individuals (waqf experts) the legality to exchange or sell their waqf assets. these people are elected by the wakif, religion, or society (wakaf khairi). most indonesian muslims support imam syafii’s view that prohibits the exchange of waqf property for any purpose. waqf in the perspective of law in indonesia the development of waqf in indonesia began before the independence era. the endowment of land was known to the muslim community in the xvth century in east java with the existence of the raden rahmat mosque and islamic boarding schools in ampel denta surabaya, and then there were also findings of the term waqf, which developed in 1922 throughout the regions of aceh, gayo, tapanuli, jambi, palembang, bengkulu, banten, central java, east java, minahasa, gorontalo and even lombok with different terms with the same essence starting from the waqf objects in the form of rice fields, dry land, mosques, surau, plantations, bricks and even the qur’an and prayer mats (ahmad, 2019). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 223 at the beginning of independence, the waqf law did not change and still used circular rules produced by the dutch colonial government. after eight years, precisely on 22 december 1953, the government issued instructions regarding waqf through the ministry of religion, which subsequently became the authority of section d (social worship) of the bureau of religious affairs. then issued, a circular letter on 8 october 1956, no. 3/d/1956, concerning waqf that does not belong to mosques and circular letter no. 5/d/1956 regarding land endowment procedures. this circular letter is a follow-up of regulations that do not quite hit the mark on waqf regulations promulgated on 24 september 1960, giving the state authority to protect waqf assets. after more than seventeen years, the mandate of article 49 paragraph (3) of law no. 5 of 1960, which assigned the government to regulate waqf in government regulation; finally came the government regulation number 28 of 1977 concerning waqf of owned land which published in the state gazette of the republic of indonesia number 38 of 1977, supplement to the state gazette number 3107 which was promulgated on 17 may 1977. so far, waqf arrangements are still related to fixed objects (baqa’ ainuhu) and have not yet touched on movable object waqf (al-manqul). this is understandable; because the birth of this pp is a mandate from law no. 5 of 1960, which still discusses the basic basic agrarian regulations. as a follow-up to the pp, the ministry of religion, the ministry of home affairs, and several related agencies made several agreements regarding implementing the pp. during this phase, presidential instruction no. 1 of 1991 was also issued concerning the compilation of islamic law (khi). this presidential instruction brought several reforms in the management of waqf, which was an elaboration of pp no. 28 of 1977. these reforms led to the unification of islamic schools of thought and law in force in indonesia. thus, there has been a policy of permissibility of waqf with movable objects and giving a broader role to the sub-district mui and its sub-district head. there is a discussion about the permissibility of waqf on movable objects in khi, and it turns out that it has not yet been discussed in detail what kinds of movable objects are allowed to be used as waqf items, as well as how many property items are allowed to be donated. likewise, there are no details regarding the specific rights and obligations of the nazir. on 28 shafar 1423h/11 may 2002, an mui fatwa was issued regarding cash waqf with the contents of the fatwa, among others, that the legal cash waqf is jawaz (permissible) provided that it can only be channeled and used for things that are permitted by syar’i and the principal value of cash waqf must be guaranteed for its sustainability, may not be sold, donated, and inherited. directly, this mui fatwa has legitimized the development of waqf, especially cash waqf, so that the directorate of zakat and waqf development of the ministry of religion of the republic of indonesia, proposed the establishment of the indonesian waqf board (bwi), through letter no. ma/320/2002, on 5 september 2002, sent a permit for the initiative to draft a bill on waqf. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 224 the drafting of this bill went through a long process and was handled by several waqf experts and several islamic organizations involved. finally, on 9 july 2004, the bill on waqf was heard at a dpr meeting and passed within four months, and on 27 october 2004, one week after president susilo bambang yudhoyono took office as the sixth president of the republic of indonesia. this bill on waqf was promulgated into ri law number 41 of 2004 concerning waqf, which was promulgated by the minister of state secretary, prof. dr. yusril ihza mahendra, and recorded in the 2004 state gazette of the republic of indonesia number 159, supplement to the state gazette of the republic of indonesia number 4459. this law then becomes the basis for future waqf legislation in indonesia. this is because it is explained in article 2 of law number 41 of 2004 concerning waqf, which states: “waqf is legal if implemented according to sharia”. the list of laws and regulations regarding waqf that apply in indonesia are as follows: a. law number 41 of 2004 concerning waqf. b. government regulation 42 of 2006 concerning implementation of law number 41 of 2004 concerning waqf. c. government regulation number 25 of 2008 concerning amendments to regulation 42 of 2006 concerning implementation of law number 41 of 2004 concerning waqf. d. regulation of the minister of religion number 73 of 2013 concerning procedures for waqf of immovable objects and movable objects other than money. e. regulation of the minister of religion number 4 of 2009 concerning administration of cash waqf registration. f. indonesian waqf board regulation number 1 of 2008 concerning procedures for preparing recommendations for requests for exchange/change of status of waqf assets. g. indonesian waqf board regulation number 3 of 2008 concerning procedures for registration and replacement of nadzir immovable waqf assets in the form of land. h. indonesian waqf agency regulation number 1 of 2009 concerning guidelines for the management and development of waqf object prices in the form of money. implementation of waqf in tax review law number 16 of 2000 regulates general provisions and procedures for taxation. before the formation of this law, there was a law with the same objective and the rule of law, namely law number 6 of 1983. the presence of law no.16 of 2000 was a substitute for law number 6 of 1983. amendments to this law are based on several matters relating to improvements in the implementation of this law, namely providing greater equality in justice and increasing the quality of service to the public or taxpayers, and, more importantly, creating firmer legal certainty. law no. 16 of 2000 explains some general information, such as who has tax obligations and the scope that covers the whole of taxation. in addition, this law also regulates the function and mechanism for using the npwp (taxpayer identification number), factors regarding the confirmation of a taxable entrepreneur, functions, and procedures in notification letters, and procedurally correct tax payment procedures. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 225 an object that is waqf in nature is generally not subject to tax. this is based on law number 12 of 1985 concerning land and building tax, article 3 paragraph 1 states that tax objects that are not subject to land and building tax are tax objects which, among other things, are used solely to serve the public interest in the fields of worship, social, health, education and national culture that are not intended to gain profit. generally, objects often subject to tax is a property in the form of land. meanwhile, waqf land is freehold land that has been donated, after waqf, the property rights are transferred from wakif (person who is waqf) according to its designation. for example, someone wants to donate a plot of land to build a mosque or school or manage it to remain productive. however, in order not to be taxed, the condition is that waqf land must have a waqf certificate. to get it, waqf land must be registered at the kua (office of religious affairs) and bpn (national land agency). if the waqf land does not have a waqf title certificate, then the waqf land can still be taxable. waqf supervision in indonesia the waqf supervision policy contained in law number 41 of 2004 concerning waqf, article 63 paragraph (1), states that the minister shall provide guidance and supervision of the administration of waqf to realize the objectives and functions of waqf. then in paragraph (3) of the same article, it is stated that the guidance and supervision referred to in paragraph (1) and paragraph (2) are carried out by taking into account the suggestions and considerations of the indonesian ulema council (mui). article 65 states that the minister can use a public accountant in implementing supervision. in general, the legal umbrella has assigned the minister of religion, assisted by the mui and bwi, to threaten those who commit fraud and disputes related to waqf management, the active participation of the community and the government can also assist these efforts. in their supervisory duties, the minister and bwi can invite community organizations, experts, international bodies, and parties as necessary. likewise, using a public accountant to examine financial transactions by nadzir. with broad bureaucratic access and authority in law enforcement, it is hoped that it will be able to assist in law enforcement which is an essential aspect of developing waqf. law number 41 of 2004 concerning waqf mandates the indonesian waqf board (bwi) to carry out waqf management and development activities in indonesia. the existence of bwi is not to take over waqf assets that waqf institutions or nadzirs have managed, but bwi is an institution that has an essential role in fostering waqf nazirs in the form of social services, economic empowerment, and infrastructure development. this aims to make waqf management more focused and productive and provide greater benefits to the community. based on article 49 paragraph (1) law no. 41 of 2004, the duties and authorities of bwi include the following: a. provide guidance to nadzirs in managing and developing waqf assets; b. managing and developing waqf assets on a national and international scale; publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 226 c. give approval and or permission for changes in the designation and status of waqf assets; d. dismissing and replacing nadzir; e. approve the exchange of waqf assets; f. provide advice and considerations to the government in formulating policies in the field of waqf. in addition to the above duties and authorities, bwi also has additional duties and authorities which are detailed in bwi regulation number 1 of 2007 as follows: a. provide guidance to nadzirs in managing and developing waqf assets; b. create guidelines for the management and development of waqf assets; c. managing and developing waqf assets on a national and international scale as well as abandoned waqf assets; d. provide consideration, approval, and permission for changes to the designation and status of waqf assets; e. give consideration and approval for the exchange of waqf assets; f. provide advice and considerations to the government in formulating policies in the field of waqf; g. receiving, evaluating, issuing proof of nadzir registration, and reappointing nadzir whose term of office has expired; h. dismissing and replacing nadzir if deemed necessary; i. provide advice and considerations to the minister of religion in appointing islamic financial institutions receiving cash waqf (lks-pwu); j. receive the registration of the waqf pledge deed (aiw) for movable objects, other than money, from the waqf pledge deed making officer (ppaiw). from the description of the duties and authorities above, bwi’s functions and duties are to create a professional waqf institution, be trusted by the community, and have high integrity in managing and developing waqf assets to empower the people. therefore bwi should be the center for making national waqf policies from pledges and management to waqf supervision. in addition, bwi, in carrying out its duties, can cooperate with several other institutions such as the directorate of waqf empowerment at the ministry of religion, the indonesian ulema council (mui), the national defense agency (bpn), bank indonesia (bi), the national development planning agency (ibra), islamic development bank (idb) and several investors and entrepreneurs if needed. all coordination is carried out to develop waqf assets to be more productive. matters related to the appointment of bwi management members need to be a significant consideration, namely having a vision and mission and a high commitment to developing waqf in indonesia, especially in supervising nadzirs. seeing the development of waqf in indonesia and other countries in the last few years, bwi needs to make continuous efforts and breakthroughs to develop waqf in indonesia, especially the supervision of nadzirs. the waqf monitoring mechanism is carried out following law no. 41 of 2004 article (56) regarding nadzir supervision mentions several things as follows: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 227 a. supervision of waqf is carried out by the government and the community, both active and passive b. active supervision is carried out by conducting direct inspections of nadzirs on waqf management at least once a year. c. passive supervision is carried out by observing various reports submitted by nadzirs relating to waqf management. d. in carrying out the supervision referred to in paragraph (1), the government and the public can request the services of an independent public accountant. e. further provisions regarding procedures for supervising waqf, as referred to in paragraph (1), are regulated by a ministerial regulation. then, there is a technical explanation regarding the supervision procedures contained in ministerial regulation number 73 of 2013 article 28, which reads: a. nadzir must periodically submit reports on the management of immovable waqf assets and movable waqf assets other than money to the regional office of the provincial ministry of religion and bwi per b. the report on the management of waqf assets, as referred to in paragraph (1), includes implementing management, developing, and using management results. from this, one of nadzir’s obligations is to report on waqf assets regularly managed to bwi at least once every six months. this reporting is a form of bwi’s supervision of waqf management carried out by the nadzir. nadzir, in carrying out his duties and obligations, namely administering and managing the proceeds of waqf assets, must comply with the provisions stipulated by regulations in indonesia. one of the nadzir’s duties is to make periodic reports containing all matters related to his responsibilities as nadzir, these reports are submitted to the head of the local kua and a copy to bwi. the problem that occurs is that there is no such report that goes to either the kua or bwi regularly. so there is no comprehensive data regarding the development of waqf in indonesia. likewise, it cannot be known how the nadzir manages his waqf assets and whether they follow applicable law. in the end, it is not known whether irregularities, conflicts, and problems occurred in the field except for reports made by the community who actively came to report. suppose we observe further related to the factors why the potential for waqf in indonesia is not yet productive. in that case, the main cause lies in the hands of the nadzir, as the mandate holder of the waqif (person who is waqf) so that the nadzir manages and develops waqf assets properly. it can be said that the management and development of waqf have not been carried out professionally. therein lies the importance of bwi’s supervision of nadzirs. conclusion the purpose of the waqf law in force in this country is to provide access and convenience for muslims while at the same time improving the social and economic institutions of muslims through positive law and statutory law. for the indonesian people to realize a national legal system that refers to legal principles based on laws that live in society, where islamic law is part of the legal system, waqf law is vital in guaranteeing the freedom and publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 217-230 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohammad ridwan waqf regulation in indonesia: implementation of the waqf phenomenon in indonesia viewed from legal, tax, and supervision aspects 228 liberties of muslims. from an administrative point of view, legislation regarding waqf has existed since before the independence era. then the formation of law number 41 of 2004 concerning waqf became the basis for future waqf laws in indonesia. in its implementation, the property included in waqf generally will not be taxed, including waqf land. however, it is necessary to change the land certificate into a waqf certificate so that the land is no longer subject to tax. meanwhile, in the supervision process, the minister of religion, assisted by mui and bwi, has a role in supervising taxation in indonesia. then through law number 41 of 2004 concerning waqf, bwi was mandated to carry out waqf management and development activities in indonesia. references ahmad, h. 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(2020). challenges of zakat integration as source of state revenue. international journal of islamic economics and finance (ijief), 3(si), 175204. microsoft word manuskrip 2_fix.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 13 pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 1wisber wiryanto 1lembaga administrasi negara, indonesia; wisberwiryanto@yahoo.com abstract ibn hajar al-asqalani (773-852 h) was a classical islamic scholar and an author of the fathul baari book which explains the sahih bukhari book. his book contains themes that discuss among others law in the maintenance of power and government in the state which is thought to have a connection with public administration sciences. therefore, research about ibn hajar al-asqalani's thoughts in the public administration sciences was conducted, with a problem formulation, how the concept of ibn hajar al-asqalani's thoughts in public administration sciences? the purpose of this study to know about ibn hajar al-asqalani's thoughts in public administration sciences from fathul baari books. library research methods are used to study the fathul baari books as a source of data/subject of research; then as the focus/object of research is public administration sciences. the data collected were processed and analyzed using induction and deduction techniques. the research was conducted in the first semester of 2020. the results of the study found a concept from ibn hajar al-asqalani’s thoughts in public administration sciences, which includes categories: leadership; government officials; personnel in the organization; governance; administrative principles; salary, and reward & punishment which is relevant to public administration sciences which are sourced from the qur’an, hadith, and islamic legacy. next, stakeholders and related academics need to use these findings for educational, research, and development purposes public administration sciences using nonwestern perspectives. keywords: fathul baari, ibn hajar al-asqalani, public administration sciences, islamic thought pendahuluan ibnu hajar al-asqalani (773-852 h.) ialah tokoh sarjana islam zaman klasik pengarang kitab fathul baari penjelasan kitab shahih bukhari yang berisi tema iman, ilmu dan amal. penjelasan kitab tersebut dilakukan dengan cara menambah keterangan hadits, ijtihad-nya dan pelajaran yang dapat diambil. tema tersebut mempunyai hubungan relevansi dengan persoalan di bidang hukum dan penyelenggaraan kekuasaan pemerintahan negara. selanjutnya, persoalan tersebut mempunyai hubungan relevansi dengan ilmu administrasi negara. hal tersebut dapat dilihat eksistensinya, adanya mata kuliah ilmu hukum administrasi negara dalam silabus ilmu administrasi negara di perguruan tinggi; dan adanya persoalan penyelenggaraan kekuasaan pemerintahan negara yang mempunyai hubungan relevansi dengan ilmu administrasi negara. diantara perguruan tinggi ada yang menghadapi permasalahan kelangkaan referensi tentang pemikiran tokoh islam dalam ilmu administrasi negara. padahal banyak tokoh sarjana islam pada zaman klasik yang menghasilkan kitab-kitab yang menjelaskan tentang ilmu-ilmu keislaman dan ilmu pengetahuan yang mempunyai relevansi dengan ilmu pengetahuan kontemporer. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 14 oleh karena itu, perlu dilakukan upaya mendorong penelitian dan penulisan tentang pemikiran tokoh sarjana islam zaman klasik dalam ilmu administrasi negara sehingga kebutuhan mahasiswa akan referensi tersebut dapat dipenuhi. adapun penelitian ini diharapkan dapat memberikan kontribusi referensi dan memberikan manfaat bagi perkembangan studi ilmu administrasi negara dengan pendekatan non-western perspective. perkembangan studi ilmu administrasi negara dengan pendekatan tersebut, ditandai dengan telah diselenggarakannya konferensi internasional the-asian association for public administration (aapa) di universitas gajah mada, yogyakarta, tanggal 22-23 maret 2018. tema utamanya “reinventing public administration in a globalized world: a non-western perspective”, yang diikuti oleh ratusan peserta dan presenter dari kalangan perguruan tinggi negeri dan swasta serta instansi pemerintah dari berbagai negara. penulis dalam konferensi tersebut mempresentasikan makalah berjudul “developing theories of non-western public administration through the islamization of public administration” (aapa, 2018). berdasarkan penelusuran hasil penelitian yang relevan dengan penelitian ini maka ditemukan berbagai artikel yang ditulis oleh kalangan akademisi dari berbagai disiplin ilmu pengetahuan, sebagai berikut: (1) ilmu pendidikan islam: (a) ibnu awwaliansyah (2017) tesis: pemikiran pendidikan ibnu hajar al-asqalani dan implementasinya, jakarta: institut ilmu alqur’an, jakarta; (b) minggusta juliadarma (2019) konsep pendidikan islam dalam kitab fathul baari, el-bidayah: journal of islamic elementary education, maret, 2019; (c) siti khotijah (2019) konsep pendidikan jihad menurut ibnu hajar al-asqalani dalam kitab fathul baari, lampung: uin raden intan; (2) ilmu ekonomi: mijal fauzi (2016) ilmu ekonomi: hukum makelar menurut tinjauan hadits ibnu hajar al-asqalani (studi kitab fathul baari), melaboh: stain tengku dirundeng; dan selanjutnya, (3) ilmu administrasi negara: (a) haroon khan sherwani (1964), buku kumpulan artikel, berjudul “mempelajari pendapat sarjana-sarjana islam dalam ilmu administrasi negara” yang terdiri dari ibnu abir rabi’, al-farabi, imam mawardi dan kaikaus; nizamul muluk at-tusy, imam al-ghazali, ibnu khaldun, mahmud gawan dan said ahmad khan; dan (b) universitas dhaka, fakultas administrasi negara (tanpa tahun), dalam publikasi berjudul contribution of kautilya, confucius, ibn khaldun and max weber on state administration and governance: relevance and contrast with the modern concepts. jadi, penelitian yang relevan dengan penelitian ini telah dilakukan dalam lapangan ilmu pendidikan islam, ilmu ekonomi dan ilmu administrasi negara. namun, belum ada penelitian tentang pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara. oleh karena itu, penelitian tentang pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara bersifat baru (novelty) sehingga diharapkan dapat memberikan kontribusi referensi yang bermanfaat bagi perkembangan studi ilmu administrasi negara dengan pendekatan non-western perspective. penelitian ini diawali dengan melakukan tinjauan pustaka sejumlah buku ilmu administrasi negara yang ditulis oleh pakar administrasi negara kontemporer, antara lain: dwight waldo; max weber; luther gullick dan lyndall urwick. mereka menjelaskan tentang definisi konseptual administrasi negara. dwight waldo (1955) dalam bukunya the study of public administration, menjelaskan definisi administrasi negara, yaitu: (1) public administration is the organization and management of men and materials to achieve the purposes of government; (2) public administration is the art and science of management as applied to affairs of state. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 15 berdasarkan definisi tersebut, maka kategori administrasi negara meliputi organisasi, manajemen, personil, peralatan, urusan negara, dan tujuan pemerintah. dalam hal ini, administrasi negara dapat diamati lokus dan fokusnya. fokusnya adalah urusan pelaksanaan kebijakan untuk mencapai tujuan pemerintahan negara; sedangkan lokusnya adalah organisasi atau birokrasi penyelenggara kekuasaan pemerintahan negara. max weber menguraikan konstruksi tipe ideal birokrasi, dalam buku the theory of social and economic organization (parsons, 1947), meliputi: (1) clearly defined sphere of competence, subject to impersonal rules; (2) a regular system of appointment and promotion on the basis of free contract; and (3) technical training as a regular requirement and fixed salaries paid in money. berdasarkan konsep tersebut, dapat diuraikan kategori-kategori administrasi negara meliputi kompetensi, aturan impersonal, promosi, kontrak kerja, pelatihan, dan gaji. gullick and urwick (1937) menguraikan prinsip administrasi dalam papers on the science of administration, meliputi posdcorb. posdcorb is an acronym that represents the seven main functions of an executive in an organization: planning, organizing, staffing, directing, coordinating, reporting, and budgeting. jadi, kategori administrasi negara meliputi prinsip administrasi atau fungsi-fungsi manajemen publik yang meliputi posdcorb, manajemen, personil, peralatan, kompetensi, aturan impersonal, promosi, kontrak kerja, pelatihan, dan gaji, urusan dan tujuan pemerintahan negara. selanjutnya, melakukan penelitian hubungan kategori-kategori dari buku administrasi negara kontemporer tersebut, dengan kategori-kategori dari kitab fathul baari yang ditulis oleh oleh ibnu hajar al-asqalani tahun 817-824 hijriah, dengan asumsi adanya pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara dan relevansinya pada masa kini. kitab fathul baari dijadikan sebagai sumber data penelitian, dengan alasan. pertama, kitab fathul baari membahas tema iman, ilmu dan amal yang dijelaskan dengan memberikan keterangan hadits, ijtihad-nya dan pelajaran yang dapat diambil. tema tersebut, berhubungan dengan persoalan hukum dan penyelenggaraan kekuasaan pemerintahan negara termasuk ilmu administrasi negara yang dikenal sebagai sebuah disiplin ilmu kontemporer. kitab tersebut merupakan sebuah karya monumental yang digunakan sebagai referensi ilmu pengetahuan sampai sekarang. di indonesia, kitab tersebut telah diterjemahkan kedalam bahasa indonesia dengan judul fathul baari penjelasan kitab shahih al-bukhari. satu set kitab tersebut terdiri dari 36 jilid buku tebal, terbitan pustaka azzam, jakarta, tahun 2012. kedua, ibnu hajar al-asqalani ialah tokoh pemikir sarjana islam yang sangat produktif menghasilkan kitab-kitab ilmu dalam berbagai bidang (cabang disiplin ilmu naqli dan aqli) yang hingga sekarang telah tersebar ke seluruh penjuru. ibnu hajar al-asqalani bernama lengkap ahmad bin ali bin muhammad bin muhammad bin ali bin mahmud bin ahmad bin hajar al kinani al asqalani lahir di mesir tahun 773 hijriah. perkembangan kehidupan dan karirnya dapat dikelompokkan kedalam dua periode yaitu periode belajar dan menuntut ilmu; dan periode bekerja dan mengamalkan ilmu. periode belajar dan menuntut ilmu: ibnu hajar al-asqalani banyak melakukan perjalanan ke berbagai penjuru untuk mencari ilmu dan berguru kepada para ulama dan ahli ilmu pengetahuan. ibnu khaldun ialah salah seorang guru dari ibnu hajar al-asqalani (ibnu khaldun, 2014 dan sherwani, 1964) tokoh sarjana islam zaman klasik (732-808 h.) yang telah menulis berbagai kitab baik tentang ilmu-ilmu keislaman, seperti ilmu hadits, fiqh, ushul fiqh; maupun tentang ilmu pengetahuan, filsafat, sejarah, ekonomi, sosial dan politik. salah satu kitabnya yang fenomenal berjudul mukaddimah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 16 periode bekerja dan mengamalkan ilmu: dalam pemerintahan beliau memegang jabatan tertinggi sebagai hakim agung (qadhi qudhat); dan ulama besar islam; dan sebagai tenaga pengajar. beliau menguasai ilmu nahwu dan memiliki kemampuan untuk memecahkan persoalan dengan mengambil syahid (contoh) dari al-qur’an dan hadits. beliau seorang faqih (ahli fikih) dan muhaddits (ahli hadits), dengan metodenya digabungkan antara fikih dan hadits; dan memiliki kemampuan istinbath (mengambil kesimpulan hukum) dari nash atau kemampuan dalam menggabung beberapa pendapat sehingga beliau termasuk muhaddits al fuqaha dan faqih al-muhadditsin. beliau sangat produktif menghasilkan kitab-kitab ilmu dalam berbagai bidang (cabang disiplin ilmu naqli dan aqli) antara lain: (1) aqidah; (2) ilmu al-quran; (3) ilmu hadits; (4) sejarah; dan (5) bahasa arab. kitab-kitab hasil karya beliau telah tersebar di seluruh penjuru. salah satu kitabnya yang fenomenal berjudul fathul baari, dijadikan sebagai sumber data penelitian ini. muridnya berdatangan dari seluruh penjuru, diantaranya: (1) al hafizh assakhawi (831-902 h.) seorang ulama besar, ahli hadits, tafsir, fikih, ilmu bahasa dan sastra arab, dan sejarah; dan (2) zakaria al anshari (826-926 h.) syaikh islam, hakim agung, ahli tafsir, fikih, qira’at, tasawuf, nahwu dan mantiq, dan penghafal hadits. beliau wafat di mesir tahun 852 hijriah. sehubungan dengan latar belakang permasalahan tersebut, maka dipandang perlu (urgent) melakukan penelitian pemikiran ibnu hajar al-asqalani dengan mengambil fokus ilmu administrasi negara sebagai obyek penelitian; dan kitab fathul baari sebagai subyek atau sumber data penelitian. tujuan penelitian untuk menganalisis konsep pemikiran ibnu hajar alasqalani dalam ilmu administrasi negara dan relevansinya pada masa kini. dengan rumusan permasalahan, bagaimana pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara. metode penelitian metode penelitian studi pustaka digunakan untuk meneliti pemikiran ibnu hajar alasqalani dalam ilmu administrasi negara. penelitian ini mengambil fokus ilmu administrasi negara sebagai obyek penelitian; dan kitab fathul baari sebagai subyek dan sumber data penelitian. pengumpulan data dilakukan dengan teknik deduktif-induktif untuk mengetahui konsep pemikiran ibnu hajar al-asqalani di kitab fathul baari dalam persoalan hukum dan penyelenggaraan kekuasaaan pemerintahan negara yang mempunyai hubungan relevansi dengan ilmu administrasi negara. kriteria yang digunakan dalam pengumpulan data penelitian ini adalah keterangan berupa konsep dan kategori dalam persoalan hukum dan penyelenggaraan kekuasaaan pemerintahan negara yang yang mempunyai hubungan relevansi dengan ilmu administrasi negara. selanjutnya, dilakukan analisis sintesis terhadap data yang dikumpulkan untuk menarik kesimpulan. hasil dan pembahasan hasil pengumpulan data yang bersumber dari kitab fathul baari berdasarkan teknik deduksi-induksi maka diketahui pemikiran ibnu hajar al-asqalani mempunyai hubungan relevansi dengan disiplin ilmu administrasi negara dalam 17 (tujuh belas) kategori. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 17 pemimpin akan dimintai pertanggungjawaban al-asqalani (2012) menjelaskan konsep pemimpin berdasarkan firman allah, yang artinya, “taatilah allah dan taatilah rasul (nya) serta ulil amri diantara kamu.” (qs. annissa’ [4]: 59). selanjutnya berdasarkan hadits, rasulullah saw bersabda “ketahuilah setiap kalian adalah pemimpin, dan setiap kalian akan dimintai pertanggungjawaban atas yang dipimpinnya. imam adalah pemimpin atas manusia dan dia dimintai pertanggungjawaban atas yang dipimpinnya. seorang laki-laki adalah pemimpin atas penghuni rumahnya dan dia akan dimintai pertanggungjawaban atas yang dipimpinnya. seorang perempuan adalah pemimpin atas penghuni rumah suaminya serta anak suaminya dan dia akan dimintai pertanggungjawaban tentang mereka. budak seseorang adalah pemelihara harta majikannya dan dia akan dimintai pertanggung jawaban tentang itu. ketahuilah sungguh kamu semua adalah pemimpin dan kamu semua akan dimintai pertanggungjawaban atas yang dipimpinnya”. keterangan hadits: (bab firman allah, taatilah allah dan taatilah rasul serta ulil amri di antara kamu). menurut al-asqalani (2012), disini terdapat isyarat tentang keunggulan pendapat yang mengatakan bahwa ayat ini turun berkenaan dengan ketaatan terhadap para pemimpin atau pemerintah. berkenaan dengan adanya konsep ketaatan terhadap pemerintah tersebut maka konsep pemikirannya akan berhubungan dengan ilmu administrasi negara. selanjutnya, menurut al-asqalani (2012), al khaththabi berkata, mereka bersekutu yakni pemimpin dan seorang laki-laki serta semua yang disebutkan dalam hadits dalam sifat pemimpin namun dengan makna berbeda-beda. kepemimpinan (pemerintah) penguasa tertinggi adalah menjaga syariat dengan menegakkan hukum serta berlaku adil dalam menetapkan hukum. kepemimpinan seorang laki-laki terhadap keluarganya adalah cara mengurusi dan memberikan hak-hak mereka. kepemimpinan seorang perempuan adalah mengatur urusan rumah, anak-anak, pembantu dan memberi nasehat serta masukan kepada suami dalam semua itu. sedangkan kepemimpinan pembantu adalah memelihara apa yang ada dalam tanggungjawabnya serta melakukan apa yang dapat mendatang kebaikan padanya. jadi, semua manusia adalah pemimpin dan akan dimintai pertanggungjawaban atas yang dipimpinnya. dalam penyelenggaraan pemerintahan terdapat jabatan pimpinan. kepemimpinan penguasa tertinggi adalah menjaga syariat dengan menegakkan hukum serta berlaku adil dalam menetapkan hukum dan akan dimintai pertanggungjawaban. mendengar dan taat kepada imam selama tidak dalam kemaksiatan rasulullah bersabda “mendengar dan taat kepada seorang (pemimpin) muslim berlaku dalam hal yang disukai dan tidak disukai, selama pemimpin itu tidak menyuruh melakukan kemaksiatan. apabila dia menyuruh melakukan kemaksiatan maka tidak boleh didengar dan ditaati”. (hr. bukhari). keterangan hadits menurut al-asqalani (2012), bahwa imam bukhari mengaitkannya dengan kata ‘imam” (pemimpin tertinggi) meski dalam hadits tadi terdapat perintah taat untuk setiap pemimpin walau bukan imam, karena letak perintah taat kepada pemimpin adalah hendaknya perintah itu datang dari imam. jadi, perintah mendengar dan taat kepada pemimpin dalam penyelenggaraan pemerintahan berlaku dalam hal yang disukai dan tidak disukai, apabila menyuruh melakukan kemaksiatan maka tidak boleh didengar dan diikuti. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 18 orang atau pemimpin yang suka mempersulit maka allah akan mempersulitnya barangsiapa menginginkan popularitas diantara manusia dibalik perbuatannya, maka allah akan menampakkan aibnya pada hari kiamat – beliau bersabda pula – dan barang siapa mempersulit maka allah akan mempersulit dirinya pada hari kiamat’. sabda nabi saw dalam hadits aisyah yang diriwayatkan imam muslim, “ya allah barangsiapa memegang urusan umatku lalu dia mempersulit mereka maka persulitlah dirinya”. keterangan hadits menurut al-asqalani (2012) maksudnya termasuk balasan yang sepadan dengan perbuatan. dalam makna menimbulkan mudharat, pemimpin membawa manusia kepada perkara yang menyusahkan rakyat. jadi, pemimpin yang suka mempersulit urusan sehingga menyusahkan rakyatnya, maka allah akan mempersulit pemimpin itu, sebagai balasan yang sepadan dengan perbuatannya. imam atau pemimpin memeriksa para pembantunya dari abu humaid as-sa’idi, bahwa nabi saw pernah mempekerjakan ibnu alutabiyyah untuk mengurus sedekah bani sulaim. ketika datang kepada rasulullah saw dan diperiksa maka dia berkata, ini untuk kamu dan ini hadiah yang diberikan kepadaku. “ini untuk kamu dan ini hadiah yang diberikan kepadaku. rasulullah saw bersabda, “mengapa engkau tidak duduk di rumah bapakmu dan rumah ibumu, hingga hadiahmu datang kepadamu, sekiranya engkau memang orang benar.” kemudian rasulullah saw berdiri dan berkhutbah di hadapan orang-orang. beliau memuji allah yang menyanjung-nya, setelah itu, beliau bersabda, “amma ba’du sungguh aku telah mempekerjakan beberapa orang laki-laki di antara kalian untuk suatu urusan yang dikuasakan allah kepadaku, lalu ada salah seorang dari kalian datang dan berkata, ‘ini untuk kamu dan ini adalah hadiah yang diberikan kepadaku. mengapa dia tidak duduk di rumah bapaknya dan ibunya hingga hadiah datang kepadanya jika dia memang orang yang benar. demi allah, tidaklah salah seorang kalian mengambil sesuatu darinya –hisyam berkatatanpa haknya, melainkan dia datang kepada allah sambil membawanya pada hari kiamat.” (alasqalani, 2012). jadi, pemimpin dalam penyelenggaraan pemerintahan menjalankan fungsi pengawasan yang dilakukan dengan mengadakan pemeriksaan (auditing) terhadap pegawai yang membantunya. jabatan adalah amanah orang yang tidak meminta jabatan akan ditolong oleh allah; sedangkan orang yang meminta jabatan tidak akan ditolong oleh allah. dari abdurrahman bin samurah, dia berkata, “nabi saw bersabda kepadaku, wahai abdurrahman, jangan engkau minta jabatan, karena sesungguhnya jika engkau diberi jabatan dengan jalan memintanya maka engkau dibuat susah dengannya, dan jika engkau diberi tanpa memintanya maka engkau akan ditolong untuk melaksanakannya.” keterangan hadits menurut al-asqalani (2012), barangsiapa meminta jabatan lalu diberikan maka dia tidak akan ditolong karena ambisinya itu. dapat disimpulkan, meminta sesuatu yang berkenaan dengan jabatan adalah makruh (tidak disukai). maksud dalam jabatan ini adalah pemerintahan, pengadilan, keuangan, dan lainnya. barangsiapa berambisi mendapatkan yang demikian maka dia tidak akan diberi pertolongan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 19 namun, hal ini bertentangan dengan riwayat abu daud dari abu hurairah secara marfu’, barangsiapa meminta jabatan untuk mengadili kaum muslimin hingga mendapatkan kemudian keadilannya mengalahkan kecurangannya maka baginya surga. tetapi barangsiapa yang kecurangannya mengalahkan keadilannya maka baginya neraka. suatu jabatan tidak akan luput dari kesulitan. barangsiapa tidak mendapatkan pertolongan dari allah, maka dia mendapat kesulitan dalam pekerjaannya dan merugi dunia akhirat. orang yang berakal sehat tentu tidak akan mau memintanya. bahkan bila dia memiliki kemampuan lalu diberi jabatan tanpa meminta maka dia dijanjikan akan mendapatkan pertolongan. jadi, dalam penyelenggaraan pemerintahan terdapat orang yang bekerja berdasarkan tugas dan tanggungjawab dalam jabatan pemerintahan, pengadilan, keuangan, dan lainnya. suatu jabatan tidak akan luput dari kesulitan, jabatan merupakan amanah (titipan allah, mengambil dengan hak, menunaikan tanggungjawab padanya, dan tidak boleh tersia-sia) yang diberikan kepada orang yang memiliki kemampuan; meminta jabatan adalah makruh (tidak disukai) karena akan dibuat susah; sedangkan bila diberi jabatan akan ditolong untuk melaksanakannya. ambisi jabatan yang tidak disukai dari abu musa ra, dia berkata, aku pernah masuk menemui nabi saw bersama dua laki-laki dari kaumku. salah satu dari keduanya berkata, ‘berilah kami jabatan wahai rasulullah’, lalu yang satunya lagi mengatakan seperti itu. maka beliau bersabda, ‘sesungguhnya kami tidak memberikan jabatan kepada orang yang memintanya dan tidak pula orang yang berambisi mendapatkannya.’ dan an-nawawi berkata, “ini adalah dasar yang mulia tentang menjauhi jabatan terutama bagi mereka yang memiliki kelemahan. bagi orang yang masuk dalam lingkup tersebut tanpa ada kelayakan untuk menjabatnya dan tidak adil maka dia akan menyesal atas hal yang dilalaikannya ketika dibalas dengan kehinaan pada hari kiamat. mereka yang layak dan adil akan mendapatkan pahala yang sangat besar seperti yang diindikasikan oleh berbagai riwayat. hanya saja masuk ke dalamnya beresiko sangat besar. oleh karena itu, orang-orang terkemuka menahan diri untuk masuk ke dalam wilayah kekuasaan.” (ibnu hajar, 2012). menurut al-asqalani (2012), mendapatkan jabatan dengan meminta ataupun tidak, bahkan dengan ‘ambisi’ menjadi isyarat bahwa orang yang memegang jabatan dikhawatirkan akan tersia-siakan, posisinya sama dengan orang diberi tanpa meminta, karena umumnya tidak berambisi. namun, ambisi ini bisa saja ditolerir oleh seseorang yang harus memangku jabatan, karena saat itu menjadi kewajiban bagi dirinya. memangku jabatan peradilan bagi imam (pemimpin) adalah fardhu ain. tetapi bagi seorang qadhi, ia fardhu kifayah bila didapatkan orang lain yang juga layak memangku jabatan tersebut. jadi, dalam penyelenggaraan pemerintahan dapat dijumpai mereka yang berlomba mendapatkan jabatan, dengan cara meminta atau ambisinya. selain itu, ada pula orang yang tidak meminta jabatan yaitu orang yang diberi jabatan tanpa meminta, dan tidak berambisi. harus diperhatikan, jabatan adalah amanah. pemangku jabatan sebagai pemimpin akan dimintai pertanggungjawaban. orang yang minta jabatan tanpa kelayakan, tidak adil, akan menyesal mendapatkan kehinaan, sedangkan orang yang layak dan adil maka akan mendapatkan pahala. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 20 orang yang diberi jabatan tidak menggunakan sebagaimana mestinya rasulullah saw bersabda, “tidaklah seorang hamba diberi allah suatu jabatan lalu tidak meliputinya dengan nasehat (tidak menggunakan dengan benar) maka dia tidak akan mencium aroma surga’.” dan rasulullah saw bersabda, ‘tidak ada seorang wali yang mengurusi suatu rakyat dari kaum muslimin, lalu dia meninggal dalam keadaan menipu rakyatnya, maka allah mengharamkan surga baginya”. keterangan hadits menurut al-asqalani (2012), ibnu baththal berkata, ini adalah ancaman keras terhadap para pemimpin zalim yang menyia-nyiakan amanah yang dititipkan allah kepada mereka, atau mengkhianati rakyat, atau menzalimi mereka, sehingga dia dituntut karena menzalimi para hamba pada hari kiamat. bagaimana dia mampu berlepas dari kezaliman umat yang demikian banyak. makna allah mengharamkan surga atasnya, allah melaksanakan ancaman atasnya dan orang zalim tidak diredhai. jadi, orang yang diberi jabatan pimpinan tidak menggunakan semestinya, maka ia akan dimintai pertanggungjawaban atas yang dipimpinnya. oleh karena itu, pemimpin yang menyia-nyiakan amanah, menghianati rakyatnya adalah pemimpin zalim. kapan seseorang wajib memegang jabatan qadhi al hasan berkata, “allah mengambil perjanjian atas para hakim agar tidak mengikuti hawa nafsu dan tidak takut pada manusia, ‘janganlah kamu menukar ayat-ayat-ku dengan harga yang murah’ (qs. al maa’idah [5]: 440. kemudian dia membaca, “wahai daud, sesungguhnya kami telah menjadikanmu khalifah (penguasa) di muka bumi, maka berilah keputusan (perkara) di antara manusia dengan adil dan janganlah kamu mengikuti hawa nafsu, karena ia akan menyesatkanmu dari jalan allah. sesungguhnya orang-orang yang sesat dari jalan allah, akan mendapatkan adzab yang berat karena mereka melupakan hari perhitungan. “(qs. shaad [38]: 26). dan muzahim bin zufat berkata, umar bin abdul azin berkata kepada kami, lima perkara, apabila seorang qadhi tidak memiliki salah satunya maka itu menjadi cacat baginya, yaitu memiliki pemahaman, santun, menjaga kehormatan diri, tegar, serta berilmu dan senantiasa bertanya tentang ilmu. (al-asqalani, 2012: 502). kata hakim, khalifah, dan qadhi tersebut di atas, dapat dijelaskan bahwa menurut al-asqalani (2012) kata hakim digunakan dengan arti khalifah dan qadhi. keterangan hadits menurut al-asqalani (2012), kapan seseorang berhak menjadi qadhi. umar bin abdul aziz berkata, 5 (lima) perkara apabila qadhi tidak memiliki salah satunya cacat. hendaknya dia paham. santun, maksudnya memberi maaf orang yang menyakitinya dan tidak terburu-buru menuntut balas. menjaga kehormatan diri, maksudnya tidak terjerumus dalam perbuatan haram, karena jika dia berilmu dan tidak menjaga kehormatannya maka bahaya yang ditimbulkan lebih besar daripada yang dilakukan oleh orang bodoh. berikutnya, tegar, maksudnya kuat dan tegas dalam kebenaran, tidak menuruti hawa nafsu. mengambil hak seseorang dari pelaku kebatilan tanpa merasa sungkan. berilmu dan senantiasa bertanya tentang ilmu, maksudnya di samping ilmu yang dimilikinya dia juga senantiasa berdiskusi tentang ilmu dengan orang lain, karena bisa saja dia mendapatkan dari orang lain ilmu yang lebih kuat dari yang diketahuinya. jika tidak ada orang yang terkumpul sifat itu dalam dirinya, maka wajib dicari orang yang lebih sempurna dan utama di antara mereka. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 21 diterangkan pula, kriteria syarat pemegang jabatan qadhi yaitu adil, jujur, tegar, santun, menjaga kehormatan diri (jauh dari menuruti hawa nafsu, senantiasa memelihara lisan, perut, dan kemaluannya), dan berilmu (menanyakan dan menelaah ilmu), bermusyawarah dengan ulama dengan penuh hormat, wara’ (akan membuat berhati-hati), cerdik dan cerdas (memahami perkataan orang bersengketa, akan menjadikan bisa bertanya). pengetahuan yang harus dimiliki dalam tugasnya, pandai tentang al-qur’an, sunnah dan menghapal hadits, mengetahui perkataan sahabat, mengerti masalah yang disepakati dan diperselisihkan ahli fikih, tahu masalah riwayat yang shahih dan lemah. jika sifat itu tidak terkumpul maka yang wajib dicari orang lebih utama di antara mereka. selanjutnya, diterangkan metode yang digunakan oleh hakim atau qadhi dalam mengambil keputusan yaitu mengetahui hukum dan mencari solusi masalah dari al-qur’an; bila tidak menemukannya dicari sunnah, bila tidak ada maka mempraktekkan apa yang disepakati sahabat, dan bila mereka berselisih dalam masalah itu maka dicari apa yang dia dapati lebih dekat kepada al-qur’an, sunnah, kemudian fatwa sahabat. jadi, kewajiban memegang jabatan hakim atau qadhi, setelah seseorang memenuhi kriteria adil, jujur, tegar, berilmu dan bermusyawarah. dan menguasai metode kerja dalam mengambil keputusan berdasarkan al-qur’an, sunnah, dan fatwa sahabat. orang kepercayaan pemimpin atau imam dan anggota musyawarahnya al-muhibb ath-thabari berkata, “kata bithaanah artinya para pembantu dan orangorang pilihan. jadi, bithaanah (pembantu dekat) adalah orang-orang yang leluasa masuk menemui pemimpin atau imam. maksudnya orang yang diajak musyawarah dalam mencari solusi untuk memecahkan berbagai urusan masyarakat. menurut al-asqalani (2012) terdapat beberapa pendapat mengenai pembantu dekat: (1) ibnu at-tin menukil dari asyhab bahwa dia berkata, seorang hakim patut mengambil orang yang melaporkan urusan manusia kepadanya secara rahasia. akan tetapi orang itu sebaiknya terpercaya, amanah, cerdas, dan pandai. karena musibah hanya akan masuk menimpa hakim yang amanah yang menerima perkataan orang tidak bisa terpercaya. apabila hakim berbaik sangka terhadap orang itu, maka dia wajib mengecek kebenaran laporannya. semakna dengan hadits aisyah yang diriwayatkan secara marfu’, barangsiapa diantara kamu memegang sesuatu pekerjaan, lalu allah menginginkan kebaikan baginya, maka dijadikan untuknya pembantu yang baik, jika dia lupa maka diingatkannya, dan jika dia ingat maka dibantunya. selanjutnya, (2) ibnu at-tin berkata, mungkin maksud ‘dua orang kepercayaan’ adalah dua menteri atau asisten. tetapi mungkin juga maksudnya malaikat dan syetan; dan (3) alkarmani berkata, mungkin maksudnya adalah jiwa yang memerintah kepada keburukan dan jiwa yang mendorong kepada kebaikan, karena masing-masing dari keduanya memiliki kekuatan malaikat dan kekuatan syetan. namun, bisa saja memahaminya dengan semua makna yang disebutkan tadi. artinya, setiap jenis pembantu itu terdapat pada diri individu tertentu. jadi, pemimpin dalam menyelenggarakan pemerintahan dibantu oleh orang-orang kepercayaan sebagai anggota musyawarahnya, mereka antara lain menteri dan hakim dan pegawai yang membantunya yaitu asisten atau ajudan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 22 pemuka-pemuka bagi manusia rasulullah bersabda, “sungguh aku tidak tahu siapa yang mengizinkan di antara kamu dan siapa yang tidak mengizinkan. kembalilah hingga pemuka-pemuka kamu mengajukan urusan kamu kepada kami.” keterangan hadits menurut al-asqalani (2012), pemuka bagi manusia, maksudnya adalah orang yang memegang urusan sebagian manusia. contohnya araftu alal qaum artinya aku mengurusi kaum itu. disebut ariif (orang yang tahu) karena mengetahui urusan-urusan manusia sehingga dia dapat melaporkan keadaan mereka kepada para pemimpin jika dibutuhkan. sebagian lainnya mengatakan ariif posisinya berada di bawah daripada pemimpin pemerintahan. ibnu bathal berkata, dalam hadits ini terdapat pensyariatan mengangkat ‘pemukapemuka’, karena pemimpin tertinggi tidak mungkin terlibat langsung dalam semua urusan manusia, sehingga dia butuh mengangkat orang-orang yang membantu tugas-tugasnya. perintah dan larangan bila disampaikan langsung kepada semua manusia, maka terkadang sebagian mereka tidak dapat memahaminya dengan baik, sehingga perintah atau larangan itu tidak dilaksanakan. tetapi bila setiap kaum diangkat seseorang menjadi pemukanya, maka tidak ada pilihan bagi mereka kecuali melaksanakan apa yang diperintahkan. menurut al-asqalani (2012), penafsiran ini dikuatkan hadits lain yang mengancam para pemimpin sebagaimana ancaman yang diberikan kepada para pemuka. hal ini menunjukkan bahwa yang dimaksud dengannya adalah isyarat, setiap yang menduduki jabatan tersebut tidaklah aman, dan semuanya berada dalam bahaya. namun tetap saja ada yang dikecualikan dari bahaya itu. kalimat ‘al arafah adalah haq’, artinya pada dasarnya jabatan sebagai pemuka adalah haq (benar) karena kemaslahatan manusia mengharuskan adanya jabatan itu, dimana pemimpin tertinggi memerlukan orang yang membantunya, untuk melaksanakan tugas yang diembannya. jadi, dalam penyelenggaraan pemerintahan terdapat pemuka-pemuka (ariif) yang memegang urusan sebagian manusia, posisinya berada di bawah pemimpin pemerintahan, dalam setiap kaum (masyarakat) dapat diangkat seorang pemuka yang mengetahui urusan kaumnya, sehingga dia dapat melaporkan keadaan kaumnya kepada pemimpin jika dibutuhkan, dasarnya jabatan sebagai pemuka adalah haq karena kemaslahatan manusia mengharuskan adanya jabatan itu, dan pemimpin tertinggi memerlukan pemuka yang membantunya untuk melaksanakan tugasnya. sebagai pemimpin kaumnya maka pemuka (masyarakat) akan dimintai pertanggungjawaban atas yang dipimpinnya. perintah wali untuk dituruti dan tidak saling bertentangan dari sa’id bin abi burdah, dia berkata: aku mendengar bapakku berkata: nabi saw pernah mengutus bapakku – yakni abu musa dan mu’adz bin jabal ke yaman, maka beliau bersabda, “hendaklah kalian berdua memberi kemudahan dan tidak mempersulit, berilah berita gembira dan tidak membuat orang lari, dan hendaklah kalian berdua saling mendukung.” keterangan hadits menurut al-asqalani (2012), saling menuruti maksudnya saling mendukung dalam suatu keputusan, jangan berselisih, karena sikap seperti itu hanya akan berujung pada perselisihan orang-orang yang mengikuti keduanya. akibatnya, akan timbul permusuhan dan berlanjut dengan saling memerangi. pedoman saat terjadi perbedaan adalah firman allah dalam surah an-nisaa’ ayat 59, apabila kamu berselisih tentang sesuatu maka kembalikanlah ia kepada allah [al-qur’an dan rasul [sunnahnya]). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 23 menurut al-asqalani (2012), dasar yang menjadi pegangan adalah wilayah kerja mu’adz adalah an-najud dan dataran tinggi wilayah yaman. sedangkan wilayah kerja abu musa adalah at-taha’im serta dataran rendahnya. atas dasar ini, maka diperintahkan agar mereka berdua saling bekerjasama dan tidak berselisih paham untuk perkara-perkara yang membutuhkan keduanya berkumpul ketika memutuskan suatu perkara. ketika mereka berdua bekerjasama, lalu sepakat atas suatu hukum maka itulah yang diinginkan, tetapi bila belum menemukan kata sepakat maka mereka sebaiknya diam hingga diambil keputusan yang tepat, atau mereka mengajukan persoalan itu kepada pejabat di atas mereka. pelajaran yang dapat diambil menurut al-asqalani (2012), perintah untuk memudahkan urusan, berlaku lembut kepada rakyat, menjadikan keimanan dicintai oleh mereka, tidak berlaku keras yang berakibat hati rakyat tidak bisa menerima, terutama sekali mereka yang baru saja masuk islam, atau orang mendekati masa taklif diantara anak-anak, agar keimanan menancap lebih dahulu dalam hati dan mereka terbiasa atasnya. jadi, pimpinan dalam menyelenggarakan pemerintahan menerapkan prinsip-prinsip administrasi: (1) pengarahan (commanding), seperti halnya perintah wali ketika mengarahkan dua orang pejabatnya ke suatu tempat agar saling menuruti dan tidak bertentangan, diperintahkan agar mereka berdua saling bekerjasama dan tidak berselisih paham untuk perkara yang membutuhkan keduanya berkumpul ketika memutuskan suatu perkara. (2) koordinasi (coordinating) kerjasama dengan kolega. ketika mereka berdua bekerjasama, lalu sepakat atas suatu hukum maka itulah yang diinginkan, tetapi bila belum menemukan kata sepakat maka mereka sebaiknya diam hingga diambil keputusan yang tepat, atau mereka mengajukan persoalan itu kepada pejabat di atasnya; dan (3) pelaporan (reporting) yaitu mengajukan persoalan kepada pejabat atasannya untuk diambil keputusan. nabi muhammad saw tidak memiliki penjaga pintu hadits anas tentang kisah perempuan yang datang meminta maaf atas perkataannya, (menyingkirlah dariku) ketika nabi mendapatinya sedang menangis di sisi kubur lalu memerintahkannya untuk bersabar. dalam hadits ini disebutkan juga (dia datang ke pintu rumahnya dan tidak menemukan padanya penjaga pintu). al-karmani berkata, makna perkataan, ‘tidak menemukan penjaga pintu’, adalah dia tidak memiliki penjaga pintu yang tetap, atau di kamar yang menjadi tempat beliau, atau penjaga pintu itu bukan atas penunjukan beliau, bahkan itu muncul dari inisiatif abu musa dan rabah. menurut al-asqalani (2012), bila tidak ada penjaga pintu di kamar sementara ia merupakan tempat bagi orang yang tidak mau diganggu, maka tentu di tempat lain lebih patut lagi tidak mengambil penjaga pintu. menurut al-asqalani (2012), para ulama berbeda pendapat tentang persyariatan mengambil ajudan bagi para hakim: (1) asy-syafi’i dan sejumlah ulama berkata, tidak patut bagi hakim untuk mengambil ajudan; (2) sekelompok ulama membolehkannya. mereka mengatakan, hakim tidak patut mengambil ajudan dalam kondisi stabil dan orang dalam kondisi baik serta menaati hakim; dan (3) sebagian lagi berkata, hakim dianjurkan mengambil ajudan agar bisa menertibkan orang yang berperkara, mencegah orang melampaui batas, dan menahan tindakan orang yang jahat. selain itu, al-asqalani berpendapat (2012), tugas penjaga pintu (ajudan) adalah memberitahukan kepada hakim keadaan orang yang datang, terutama tujuannya. bisa saja seorang hendak mengadukan perkara namun dikira oleh hakim sebagai tamu biasa yang tidak boleh diperlakukan seperti orang berperkara. hakim tidak dianjurkan menggunakan ajudan untuk menghalangi dirinya dengan masyarakat. rasulullah bersabda, “barangsiapa diberi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 24 kekuasaan oleh allah memegang urusan manusia, lalu dia membuat batas atau penghalang untuk memenuhi kebutuhan mereka, maka allah akan membuat batas atau penghalang dari kebutuhannya pada hari kiamat.” dalam hadits ini terdapat ancaman keras bagi hakim yang membuat batas antara dirinya dengan masyarakat tanpa udzur yang jelas, karena perbuatan ini bisa menunda sampainya hak kepada pemiliknya atau bahkan menyia-nyiakan. oleh karena itu, siapa saja yang ingin mengambil penjaga pintu (ajudan) maka orang tersebut sebaiknya dapat dipercaya, menjaga kehormatan diri, jujur, bijak, bagus akhlaknya, dan mengetahui keadaan masyarakat. jadi, dalam penyelenggaraan pemerintahan terdapat jabatan penjaga pintu atau ajudan daripada hakim atau qadhi. tidak semua hakim boleh mengambil penjaga pintu, tanpa memenuhi kriteria yang telah ditentukan. tugas ajudan seperti penjaga pintu memberitahukan keadaan orang yang datang, tujuannya, menyampaikan berita sesuatu masalah kepada hakim. termasuk, membantu hakim menertibkan orang yang berperkara. anjuran memilih juru tulis yang amanah dan cerdas zaid berkata: abu bakar berkata, “sungguh engkau adalah laki-laki yang masih muda serta cerdas dan kami tidak mencurigaimu. dahulu engkau biasa menulis wahyu untuk rasulullah saw, maka telusurilah al-qur’an dan kumpulkan’. keterangan hadits menurut alasqalani (2012), anjuran memilih juru tulis yang amanah dan cerdas maksudnya juru tulis (notulen) keputusan sidang dan lainnya. imam bukhari menyebutkan hadits zaid bin tsabit tentang kisahnya bersama abu bakar dan umar yang berkaitan dengan upaya mengumpulkan al-qur’an. sesungguhnya nabi saw mengangkat abdullah bin arqam sebagai juru tulis. maka dia menuliskan surat-surat untuk nabi saw kepada para raja. sifat amanahnya di sisi nabi saw mencapai tingkat dimana beliau memerintahkannya menulis dan memberi cap tanpa membacanya kembali. kemudian beliau mengangkat zaid bin tsabit sebagai juru tulis. dia kemudian menuliskan wahyu dan menulis surat-surat kepada raja. apabila keduanya tidak ada maka yang menjadi juru tulis beliau adalah ja’far bin abi thalib. terkadang pula sejumlah sahabat menuliskan untuk beliau. jadi, dalam penyelenggaraan pemerintahan terdapat jabatan juru tulis (notulen) keputusan sidang dan lainnya yang dipilih dengan kriteria amanah dan cerdas. penerjemah untuk hakim, dan apakah dibolehkan satu orang penerjemah dari zaid bin tsabit, bahwa nabi saw memerintahkannya untuk mempelajari tulisan yahudi, hingga aku menulis untuk nabi saw surat-suratnya, lalu aku membacakan surat-surat mereka ketika mereka menulis kepadanya. keterangan hadits menurut al-asqalani (2012) tentang (berapa) penerjemah untuk (membantu) hakim: (1) umar berkata saat di sisinya ada ali abdurrahman dan utsman, apa yang dikatakan orang ini? abdurrahman bin hathib berkata, aku berkata, ‘dia mengabarkan kepadaku tentang sahabatnya yang melakukan hal ini terhadapnya’. abu hamzah berkata, aku pernah menerjemahkan antara ibnu abbas dengan orang-orang. sebagian orang berkata, hakim harus memiliki dua orang penerjemah. kemudian, (2) imam bukhari ingin mengisyaratkan, apakah cukup satu orang penerjemah atau tidak? menurut abu hanifah, cukup satu orang penerjemah. ini juga salah satu riwayat dari imam ahmad dan dipilih oleh imam bukhari serta sekelompok ulama; (3) imam asy-syafi’i –dan riwayat lain yang lebih kuat dari imam ahmadmengatakan, apabila publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 25 hakim tidak mengetahui bahasa orang yang berperkara, maka hakim tidak boleh menerima hal itu kecuali dua orang yang adil, karena dia menukil apa yang tersembunyi bagi hakim dalam perkara yang berhubungan dengan hukum. sehingga disyaratkan sifat adil seperti dalam kesaksian. selanjutnya, (4) al-karabisi menyebutkan, khulafa’ rasyidin dan para raja sesudah mereka hanya memiliki satu orang penerjemah. ibnu at-tin menukil dari ibnu abdul hakam, hanya satu orang merdeka dan adil yang boleh menjadi penerjemah. apabila seorang penerjemah mengakui sesuatu, maka saya sukai bila hal itu didengar darinya oleh dua orang saksi, lalu keduanya mengajukannya ke hadapan hakim. jadi, dalam penyelenggaraan pemerintahan dibutuhkan pegawai yang mempunyai kemampuan dan keterampilan sebagai tenaga penerjemah yang membantu hakim dalam pengambilan keputusan. gaji hakim dan pegawai gaji hakim atau qadhi dan para pegawainya. seorang qadhi menurut hukum syariat akan berkecukupan, karena kebutuhannya akan dipenuhi dari baitul mal (kas negara). namun, jika tidak diberi tunjangan dari baitul mal sementara dia butuh maka mengangkat orang kaya lebih utama daripada mengangkat orang miskin sebab sangat rawan melakukan hal yang tidak diperbolehkan. al-asqalani (2012) menyatakan, tidak mendapati masa dimana orang secara terang-terangan meminta jabatan qadhi dengan alasan memenuhi kebutuhan hidupnya, padahal dia tahu tidak ada tunjangan bagi jabatan qadhi yang diambil dari baitul mal. syuraih al-qadhi pernah mengambil upah atas jabatannya sebagai qadhi. aisyah berkata, bahwa pemegang wasiat makan sesuai gaji pekerjaannya. abu bakar dan umar juga makan (gaji jabatan). nabi saw bersabda, “ambillah dan jadikanlah sebagai hartamu lalu sedekahkan. selama harta yang diberikan kepadamu sedang engkau tidak mendambakan dan tidak memintanya maka ambillah, dan apa yang tidak (diberikan kepadamu) maka janganlah engkau mengharapkannya” (al-asqalani, 2012). keterangan hadits menurut al-asqalani (2012), maksud gaji disini adalah materi yang dikeluarkan pemerintah setiap bulan dari baitul mal untuk yang berhak. sedangkan yang dimaksud dengan pemberian adalah materi yang dikeluarkan setiap tahun.” mungkin juga maksud perkataan, “para pegawainya” dikaitkan dengan kata ‘hakim’, adalah gaji orang yang membantu hakim dalam melaksanakan tugas pemerintahan. menurut at-thabari, mayoritas ulama berpendapat bahwa seorang qadhi boleh mengambil upah atas tugas jabatan yang diembannya karena tugas itu dapat menyibukkannya sehingga tidak sempat mencari nafkah untuk dirinya. hanya saja sekelompok ulama salaf tidak menyukai hal seperti itu, namun juga tidak mengharamkannya. jadi, dalam penyelenggaraan pemerintahan diadakan gaji pegawai. gaji adalah materi yang dikeluarkan pemerintah setiap bulan dari baitul mal untuk yang berhak diantaranya hakim atau qadhi dan orang-orang yang membantu dalam melaksanakan tugas pemerintahan. pujian dan sanjungan kepada penguasa yang tidak disukai, dan ketika keluar mengatakan hal yang berbeda dari ashim bin muhammad bin zaid bin abdullah bin umar, dari bapaknya, dia berkata: beberapa orang berkata kepada ibnu umar, sesungguhnya kami pernah datang menemui penguasa kami dan mengatakan kepada mereka hal yang berbeda dengan apa yang kami katakan ketika keluar dari sisi mereka. dia berkata, kami dahulu menganggapnya sebagai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 26 kemunafikan. dari abu hurairah, bahwa dia mendengar rasulullah bersabda, “sesungguhnya seburuk-buruk manusia adalah pemilik dua muka, yaitu orang yang datang kepada mereka dengan satu muka, dan datang kepada mereka dengan muka yang lain”. keterangan hadits menurut al-asqalani (2012), al khara’ithi menyebutkan dalam kitab al masawi melalui asy-sya’bi, aku pernah berkata kepada ibnu umar, sungguh kami pernah masuk menemui pemimpin-pemimpin kami dan memuji mereka. apabila kami keluar maka kami mengatakan untuk mereka apa yang berbeda dengan itu. dia berkata, kami dahulu menganggap hal ini di masa rasulullah saw sebagai kemunafikan. jadi, dalam penyelenggaraan pemerintahan dapat dijumpai ada orang yang memuji atau menyanjung pemimpinnya ketika berhadapan dengannya, tetapi mereka mengatakan hal yang berbeda ketika di belakangnya, ini merupakan sifat munafik atau nifak. hadiah pegawai pemerintahan nabi saw bersabda, “apa urusan petugas yang kami utus, dia datang dan berkata, ‘ini untukmu dan ini untukku’. mengapa dia tidak duduk di rumah bapaknya dan ibunya, lalu diperhatikan apakah dia diberi hadiah atau tidak. demi dzat yang jiwaku berada di tangannya, tidaklah dia datang membawa sesuatu melainkan pada hari kiamat nanti datang sambil membawa di atas pundaknya, apabila untu maka ia bersuara, apabila sapi maka ia menguak, apabila kambing maka ia mengembik.” pelajaran yang dapat diambil menurut al-asqalani (2012), larangan bagi pegawai pemerintahan menerima hadiah dan orang yang berada dalam bidang kerjanya. ini berlaku apabila atasannya tidak memberi izin. berdasarkan apa yang diriwayatkan at-tirmidzi dari qais bin abi hazim, dari muadz bin jabal, dia berkata, rasulullah saw mengutusku ke yaman dan bersabda, “jangan engkau mengambil sesuatu tanpa izinku, karena sesungguhnya itu adalah khianat.” jadi, dalam penyelenggaraan pemerintahan terdapat larangan menerima hadiah dari orang yang berada dalam bidang kerjanya apabila atasannya tidak memberi izin, disinilah peran pimpinan melakukan pengawasan terhadap pegawai. selanjutnya, hasil pengumpulan data tersebut dilakukan pembahasan berdasarkan teknik analisis sintesis maka ditemukan 6 (enam) kategori pemikiran al-asqalani dalam ilmu administrasi negara. kepemimpinan dalam pemerintahan pemimpin dalam pemerintahan memiliki tanggungjawab, sebagai berikut: (1) kepemimpinan penguasa tertinggi adalah menjaga syariat dengan menegakkan hukum serta berlaku adil dalam menetapkan hukum dan akan dimintai pertanggungjawaban; dan (2) kepemimpinan pembantu termasuk pegawai yang membantu pimpinan. orang kepercayaan imam (pemimpin) dan anggota musyawarahnya sebagai pembantu pimpinan dalam penyelenggaraan pemerintahan, antara lain menteri dan hakim yang juga dibantu oleh asisten/ajudannya. mereka harus memelihara apa yang dalam tanggungjawabnya serta melakukan apa yang dapat mendatangkan kebaikan padanya. selanjutnya, (3) pemuka-pemuka bagi manusia atau ariif adalah mereka yang memegang urusan sebagian manusia. sebagai pembantu pemimpin pemerintahan mereka posisinya berada di bawah pemimpin pemerintahan, dalam setiap kaum (masyarakat) dapat diangkat seorang pemuka (masyarakat) yang mengetahui urusan kaumnya, sehingga dia dapat melaporkan keadaan kaumnya kepada pemimpin jika dibutuhkan. dasarnya jabatan sebagai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 27 pemuka adalah haq karena kemaslahatan manusia mengharuskan adanya jabatan itu. mereka yang menjabat sebagai pemimpin akan dimintai pertanggungjawaban atas yang dipimpinnya. di pihak lain, ada perintah mendengar dan taat kepada pemimpin atau imam selama tidak dalam kemaksiatan. perintah tersebut berlaku dalam hal yang disukai dan tidak disukai, apabila menyuruh kemaksiatan maka tidak boleh didengar dan diikuti. jadi, pemimpin tersebut akan dimintai pertanggungjawaban atas yang dipimpinnya. jika ada pemimpin menyuruh kemaksiatan maka tidak boleh didengar dan diikuti; dan jika suka mempersulit urusan sehingga menyusahkan rakyatnya maka allah akan mempersulit pemimpin itu, sebagai balasan yang sepadan dengan perbuatannya. jabatan dalam pemerintahan al-asqalani menjelaskan orang-orang yang bekerja berdasarkan tugas dan tanggungjawabnya dalam jabatan pemerintahan. misalnya, di bidang pengadilan, keuangan, dan lainnya. jabatan adalah amanah yang diberikan kepada orang yang memiliki kemampuan. diantara mereka ada yang berlomba-lomba mendapatkan jabatan pemerintahan, dengan cara meminta atau dengan ambisinya. meminta jabatan adalah makruh karena akan dibuat susah; begitu pula ambisi jabatan tidak disukai. selain itu, ada orang yang tidak meminta jabatan yaitu orang yang diberi jabatan tanpa meminta, dan tidak berambisi. mereka akan ditolong untuk melaksanakannya. semua orang yang memangku jabatan pemimpin akan dimintai pertanggungjawaban, orang yang meminta jabatan tanpa ada kelayakan, tidak berbuat adil, maka akan menyesal mendapatkan kehinaan, sedangkan orang yang layak dan adil maka akan mendapatkan pahala. orang yang diberi jabatan pimpinan tidak menggunakan sebagaimana mestinya, yaitu tidak sesuai dengan ketentuan tugas dan tanggungjawabnya maka ia akan dimintai pertanggungjawaban atas yang dipimpinnya. selanjutnya, pemimpin yang menyia-nyiakan amanah, tidak menggunakan jabatan sesuai dengan tugas dan tanggungjawabnya, menghianati atau menipu rakyatnya adalah pemimpin zhalim. ambisi jabatan bisa ditolelir oleh seseorang yang harus memangku jabatan, karena saat itu menjadi kewajiban bagi dirinya. memangku jabatan peradilan bagi imam (pemimpin) adalah fardhu ain. tetapi bagi seorang qadhi, ia hanyalah fardhu kifayah bila didapatkan orang lain yang juga layak memangku jabatan tersebut. jadi, konsep pemikiran al-asqalani dalam ilmu administrasi negara bersumber dari al-qur’an dan hadits, menjelaskan jabatan adalah amanah, dan mereka yang memegang jabatan sebagai pemimpin akan dimintai pertanggungjawaban atas yang dipimpinnya. kepegawaian dalam organisasi pemerintahan konsep pemikiran al-asqalani mengenai kepegawaian dalam organisasi pemerintahan, sebagai berikut: (1) orang kepercayaan pemimpin dan anggota musyawarahnya antara lain menteri, hakim (qadhi); (2) penjaga pintu atau ajudan daripada hakim atau qadhi. tugas ajudan seperti tugas penjaga pintu yaitu memberitahukan keadaan orang yang datang, menyampaikan berita sesuatu masalah kepada hakim, membantu menertibkan orang berperkara, mencegah orang melampaui batas, dan menahan tindakan orang jahat. selanjutnya, (3) juru tulis, dibutuhkan notulen keputusan sidang dan lainnya. kriteria memilih juru tulis adalah amanah dan cerdas; dan (4) penerjemah, dibutuhkan yang mempunyai keterampilan terjemahan yang membantu hakim dalam pengambilan keputusan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 28 jadi, konsep pemikiran al-asqalani dalam ilmu administrasi negara mengenai kepegawaian dalam organisasi pemerintahan meliputi jabatan hakim atau qadhi, penjaga pintu atau ajudan, juru tulis dan tenaga penerjemah. prinsip-prinsip administrasi pimpinan menerapkan prinsip-prinsip administrasi untuk mencapai tujuan organisasi dengan baik. konsep pemikiran al-asqalani yang mempunyai relevansi dengan prinsip-prinsip administrasi, yaitu: (1) pimpinan menerapkan prinsip pengarahan (commanding), sebagaimana dijelaskan tentang perintah wali ketika mengarahkan dua orang pejabatnya ke suatu tempat agar saling menuruti dan tidak bertentangan, diperintahkan agar mereka bekerjasama dan tidak berselisih paham untuk perkara yang membutuhkan keduanya berkumpul memutuskan suatu perkara; (2) pimpinan melakukan fungsi koordinasi (coordinating) yaitu kerjasama dengan kolega. ketika bekerjasama, sepakat atas suatu hukum maka itulah yang diinginkan, tetapi bila belum sepakat maka mereka sebaiknya diam hingga diambil keputusan yang tepat, atau mereka mengajukan persoalan itu kepada pejabat di atasnya. selanjutnya, (3) dalam hal ini melakukan fungsi pelaporan (reporting) yaitu mengajukan persoalan kepada pejabat atasannya untuk diambil keputusan; dan (4) pimpinan menjalankan fungsi pengawasan (controlling) yang dilakukan melalui pemeriksaan (auditing) terhadap pegawai yang membantunya. jadi, konsep pemikiran al-asqalani dalam ilmu administrasi negara mengenai prinsip-prinsip administrasi meliputi pengarahan (commanding); pengkoordinasian (coordinating); pemeriksaan (auditing) atau pengawasan (controlling); dan pelaporan (reporting). penggajian konsep pemikiran al-asqalani tentang penggajian, dapat ditelusuri dari penjelasannya tentang gaji hakim dan para pegawainya. pegawai dalam melaksanakan tugas pemerintahan diberikan gaji. gaji adalah materi yang dikeluarkan oleh setiap bulan dari baitul mal untuk yang berhak diantaranya hakim atau qadhi dan orang-orang yang membantu penyelenggaraan tugas pemerintahan. jadi, konsep pemikiran al-asqalani mengenai gaji adalah materi yang dikeluarkan pemerintah setiap bulan dari baitul mal diberikan untuk yang berhak dalam melaksanakan tugas pemerintahan. penghargaan dan sanksi konsep pemikiran al-asqalani mengenai penghargaan dan sanksi atau reward and punishment, yaitu: (1) penghargaan dalam bentuk pujian. dijelaskan pujian atau sanjungan kepada penguasa yang tidak disukai, karena ketika keluar mengatakan yang berbeda, ini merupakan sifat munafik atau nifak; (2) penghargaan juga dapat dijumpai dalam bentuk pemberian hadiah. dijelaskan adanya larangan menerima hadiah dari orang yang berada dalam bidang kerjanya apabila atasannya tidak memberi izin. alasannya, pemberian hadiah ini berkaitan dengan sogok. disinilah peran pimpinan melakukan pengawasan (controlling) terhadap pegawai. jadi, konsep penghargaan dan sanksi meliputi larangan memberi pujian bila tidak benar; dan larangan menerima hadiah dari orang yang berada dalam bidang kerjanya apabila atasannya tidak memberi ijin. selanjutnya, bila dilanggarnya maka pimpinan dapat memberikan sanksi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 29 dengan demikian, konsep pemikiran al-asqalani dalam ilmu administrasi negara, meliputi kategori-kategori: (1) kepemimpinan, (2) jabatan dalam pemerintahan, (3) kepegawaian dalam organisasi pemerintahan; (4) prinsip-prinsip administrasi; (5) penggajian; dan (6) penghargaan dan sanksi. konsep pemikiran al-asqalani tersebut bersumber kepada al-qur’an, hadits dan khasanah islam. hal tersebut menunjukkan eksistensi keilmiahan dan ketokohan al-asqalani; dan sumbangannya kepada dunia ilmu pengetahuan berupa konsep-konsep dan dasar-dasar penyelenggaraan hukum dan penyelenggaraan kekuasaan pemerintahan yang baik berdasarkan al-qur’an, hadits dan khasanah islam yang mempunyai hubungan relevansi dengan konsep disiplin ilmu administrasi negara masa kini. simpulan konsep pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara ada 6 (enam) kategori yaitu: kepemimpinan dalam pemerintahan; jabatan dalam pemerintahan; kepegawaian dalam organisasi pemerintahan; prinsip-prinsip administrasi; penggajian; dan penghargaan dan sanksi. pemikiran tersebut bersumber al-qur’an, hadits dan khasanah islam. dengan demikian ibnu hajar al-asqalani telah menunjukkan ketokohannya dalam meletakkan dasar-dasar penyelenggaraan kekuasaan pemerintahan yang baik mempunyai hubungan relevansi dengan konsep ilmu administrasi negara kontemporer. pemangku kepentingan dan akademisi di bidang disiplin ilmu administrasi negara, perlu menerapkan konsep pemikiran ibnu hajar al-asqalani dalam perkuliahan ilmu administrasi negara masa kini; dan mempelajari kembali ilmu pengetahuan yang bersumber dari al-qur’an dan hadits serta warisan khasanah islam dengan tujuan untuk mengembangkan ilmu administrasi negara dengan pendekatan non-western perspektif. referensi al-asqalani, i.h. (2012) fathul baari: penjelasan kitab shahih bukhari buku 35, penerjemah: amiruddin, jakarta: pustaka azzam. awwaliansyah, i. (2017) tesis: pemikiran pendidikan ibnu hajar al-asqalani dan implementasinya, jakarta: institut ilmu al-qur’an. aapa (2018) proceedings of the annual conference of asian association for public administration: "reinventing public administration in a globalized world: a nonwestern perspective", the advance in social science education and humanities research, yogyakarta: ugm. fauzi, m. (2016) ilmu ekonomi: hukum makelar menurut tinjauan hadits ibnu hajar alasqalani (studi kitab fathul baari), meulaboh: stain tengku dirundeng. gullick, l., lyndall u. (1937) papers on the science of administration. new york: institute of public administration, columbia university. juliadarma, m. (2019) penelitian konsep pendidikan islam dalam kitab fathul baari, elbidayah: journal of islamic elementary education. khaldun, i. (2012) mukaddimah, penerjemah: ilham, m., supar, m., zuhri, a. jakarta: pustaka al-kautsar. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 13-30 e-issn 2715-9256 ========================================================================== wisber wiryanto pemikiran ibnu hajar al-asqalani dalam ilmu administrasi negara 30 khotijah, s. (2019) konsep pendidikan jihad menurut ibnu hajar al-asqalani dalam kitab fathul baari, lampung: uin raden intan. sherwani, h.k. (1964) mempelajari pendapat sarjana-sarjana islam tentang administrasi negara, penerjemah m. arief lubis, jakarta, tintamas. the university of dhaka () department of public administration. contribution of kautilya, confucius, ibn khaldun, and max weber on state, administration, and governance: relevance and contrast with the modern concepts, dhaka. waldo, d. (1955) the study of public administration, new york: the country life press. weber, m. (1947) the theory of social and economic organisation, edited with an introduction by talcott parsons, new york: the free press. wiryanto, w. (2018) developing theories of non-western public administration through the islamization of public administration, proceedings of the 2018 annual conference of asian association for public administration, yogyakarta: ugm. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 25 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon 1cecep wahyu hoerudin, 2siti alia, 3maya sukmanita 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; cecepwahyu@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik universitas padjajaran; alialaya267@yahoo.co.id 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; mayasukmanitha@gmail.com abstract the research carried out aims to find out the extent of the implementation of law number 10 year 2009 concerning tourism, whether this policy has been properly implemented or not and to find out how the efforts made by policy providers (the government) to advance the tourism potential in the city of cirebon, especially kejawan beach. the research method used in this study is a qualitative method with a descriptive design because in this study, data collection through observation and interviews is obtained directly down to the field, therefore the techniques used were purposive sampling and accidental techniques. the results of the study show that the implementation of law number 10 of 2009 has not gone well and there is still a lack of tourist attraction to visit the coast due to the lack of government attention to the shore beaches, and the lack of complete infrastructure and governance that has not been maximized in accordance with law number 10 of 2009. keywords: public policy, implementation, governance, object tourism, local government. pendahuluan pariwisata dapat dikatakan sebagai suatu kunjungan atau kegiatan yang dilaksanakan oleh individu atau kelompok dengan tujuan menikmati keindahan suatu tempat yang berada di luar tempat tinggalnya. tempat-tempat yang dikunjungi oleh wisatawan ini berupa lingkungan yang harus dibudayakan dan dilestarikan, seperti pantai, pengunungan, danau, sungai, lembah serta keanekaragaman hayati lainnya yang mampu mengikat daya tarik para wisatawan untuk mengunjungi tempat tersebut. disamping keindahan alam, wisatawan memiliki ketertarikan dengan hal lainnya yaitu fasilitas menarik yang disediakan oleh pengelola tempat tersebut seperti permainan indoor dan outdoor, makanan, merchandise serta masih banyak lagi. objek dan daya tarik pariwisata menjadi komponen utama dalam aktivitas pariwisata. seperti yang tercantum di dalam undang-undang nomor 10 tahun 2009 pasal 1 ayat 5 bahwa suatu budaya, keanekaragaman kekayaan alam maupun keunikan hasil buatan manusia yang indah dan memiliki nilai ini menjadi daya tarik wisata dalam menggapai sasaran atau tujuan dari kunjungan wisatawan. sehingga pariwisata menjadi salah satu upaya pembentukan sumber daya lingkungan, baik dari segi biotik maupun abiotik, bahkan budaya dan kuliner. pariwisata juga merupakan upaya yang dilakukan agar lingkungan maupun industri tersebut tidak tercemar dan tidak akan pernah berakhir. berkembangnya pariwisata di suatu daerah memang banyak manfaat untuk masyarakat sekitar, tetapi tidak semuanya berdampak positif seperti dengan adanya objek wisata dapat membuka lapangan pekerjaan, menambah pendapatan devisa, dan lain-lain. tetapi tetap saja publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 26 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon jika perkembangan tersebut tidak di persiapkan dengan matang dan di lestarikan dengan baik maka akan menimbulkan berbagai macam permasalahan dan persoalan. kebijakan menurut friedrich dalam widodo (2017:13) adalah suatu tindakan dalam mencari kesempatan-kesempatan yang dapat mewujudkan keinginan yang dimiliki oleh seseorang, kelompok maupun pemerintah terhadap kawasan yang memiliki suatu hambatanhambatan tertentu. kebijakan menurut lasswell dan kaplan dalam widodo (2017:11) merupakan suatu program yang memiliki nilai yang telah diproyeksikan kemudian dipraktekkan sesuai dengan tujuan-tujuan yang telah ditetapkan. kebijakan seperti yang dijelaskan dalam pandangan laswell dan kaplan bahwa kebijakan merupakan program atau proses dalam mencapai suatu tujuan dan nilai yang telah diproyeksikan. kebijakan menurut leslie (1987:4) dalam widodo (2017 :11) adalah segala yang dilakukan atau tidak dilakukan yang dipilih oleh otoritas public tertentu untuk mengatasi masalah yang diberikan atau serangkaian masalah yang saling terkait.. sedangkan kebijakan publik menurut abidin (2004:23) dalam anggara (2014:37) merupakan suatu kebijakan yang berfungsi sebagai pedoman umum yang bersifat luas dan berada pada strata strategis untuk kebijakan dan keputusan khusus bawahan nya. arti yang dikemukakan oleh abidin menjelaskan bahwa kebijakan publik bersifat luas dan juga mempunyai sifat yang dijadikan dasar untuk kebijakan-kebijakan keputusan yang berada di bawahnya. menurut dye (1992:2-4) dalam anggara, (2014:35) mengemukakan bahwa pemerintah harus berlaku bijaksana saat menetapkan suatu kebijakan yang didalamnya terdapat alasan suatu kebijakan itu harus dilakukan atau tidak dilakukan dan mampu memberikan manfaat bersama dalam kehidupan yang harus dipertimbangan dengan memerhatikan segala aspek yang membuat kebijakan tersebut memberikan manfaat yang besar tanpa adanya kerugian bagi warganya. apa yang telah disampaikan oleh thomas dye bahwa kebijakan menyangkut suatu hal yang dilakukanatau tidak dilakukan oleh pemerintah yang dapat mengandung manfaat untuk masyarakat untuk memenuhi suatu kebutuhan publik. kemudian menurut grindle (1980:6) dalam winarno (2016: 135), secara umum implementasi mempunyai tugas dalam membentuk suatu hubungan yang dapat mempermudah mencapai tujuan kebijakan sehingga dapat diwujudkan sebagai pengaruh dari suatu kegiatan pemerintah. implementasi menurut ripley dan franklin dalam hamdi (2014: 134) yaitu sesuatu yang memberikan otoritas terhadap program, kebijakan, keuntungan (benefit), atau suatu jenis pengeluaran bersifat nyata (tangible output) yang terjadi setelah undang-undang tersebut ditetapkan.supaya memiliki dampak dan mencapai tujuan dari kebijakan, maka suatu program dari kebijakan tersebut harus dapat diimplementasikan. mengingat implementasi kebijakan merupakan bagian yang penting dalam proses kebijakan publik (winarno, 2016: 133). dapat disimpulkan bahwa implementasi kebijakan memiliki peranan yang sangat penting agar suatu kebijakan dapat terlaksana dengan baik. berdasarkan pada undang-undang republik indonesia nomor 10 tahun 2009 tentang kepariwisataan , dalam undang-undang ini di maksud dengan : 1. pasal 1 ayat (1) ; wisata adalah kegiatan perjalanan yang dilakukan oleh seseorang atau sekelompok orang dengan mengunjungi tempat tertentu untuk tujuan rekreasi, pengembangan pribadi, atau mempelajari keunikan daya tarik wisata yang dikunjungi dalam jangka waktu sementara. ayat (2) wisatawan adalah orang yang melakukan wisata. ayat (3) pariwisata adalah berbagai macam kegiatan wisata dan didukung berbagai fasilitas serta layanan yang disediakan oleh masyarakat, pengusaha, pemerintah, dan pemerintah daerah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 27 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon 2. pasal 2 ayat (1) yang berbunyi : kepariwisataan diselenggarakan berdasarkan asas: (a). manfaat; (b). kekeluargaan; (c). adil dan merata; (d). keseimbangan; (e). kemandirian; (f). kelestarian; (g). partisipatif; (h). berkelanjutan; (i). demokratis; (j). kesetaraan; dan (k). kesatuan. 3. pasal 3 : kepariwisataan berfungsi memenuhi kebutuhan jasmani, rohani, dan intelektual setiap wisatawan dengan rekreasi dan perjalanan serta meningkatkan pendapatan negara untuk mewujudkan kesejahteraan rakyat. kota cirebon pada dasarnya merupakan bagian dari kota di jawa barat yang memiliki tempat tujuan wisata terbesar dan objek wisata yang cukup lengkap di lihat dari daya tarik wisatawan yang ada. pengembangan objek wisata tentu saja tidak terlepas dari perhatian penyelenggaranya terutama kepada dinas pemuda olahraga kebudayaan dan pariwisata kota cirebon dan masyarakat setempat dan pengetahuan tentang kondisi, sarana dan prasarana. hal ini sangat berpengaruh dalam meningkatkan proses objek wisata yang sangat perlu di dukung oleh kondisi sesuai dengan apa yang di inginkan wisatawan. pantai kejawanan cirebon merupakan tempat wisata pantai selain itu juga pantai kejawanan di jadikan tempat pengelolaan ikan (tpi kejawanan) dan wisata terapi. pantai ini terletak di jalan yos sudarso kota cirebon yang berdekatan dengan pelabuhan cirebon dan ade irma traffic garden cirebon. tarif yang perlu dikeluarkan untuk memasuki wisata ini sangat terjangkau yaitu hanya rp. 1000 untuk pengguna kendaraan yaitu mobil pribadi dan sepeda motor, serta tidak dipungut tarif masuk bagi para pejalan kaki. masih kurangnya kesadaran pemerintah setempat akan pantai kejawanan, padahal tidak ada pantai lain yang di miliki kota cirebon selain pantai ini, harusnya pemerintah setempat bangga dan harus memperhatikan pantai tersebut karena ini bisa menambah pendapatan daerah kota cirebon. daya tarik masyarakat kota cirebon untuk berkunjung ke pantai ini pun sangat kurang ,selain pantai nya yang tidak teratur di sekitar pantai pun tidak terdapat sarana prasarana yang memadai, bahkan masyarakat lebih senang pergi ke pantai yang berada di luar cirebon. permasalahan yang sudah jelas kurang nya daya tarik jumlah wisatawan domestik dibandingkan asing itu karena masyarakat mengetahui bahwa tempat wisata tersebut belum menarik untuk di kunjungi dan di jadikan tempat wisata. seperti yang tercantum pada undangundang nomor 10 tahun 2009 bab iii pasal 5 bahwa kepariwisataan di selenggarakan dengan prinsip pemeliharaan kelestarian alam dan lingkungan hidup serta pemberdayaan masyarakat setempat. terdapat di dalam peraturan derah tentang perubahan atas peraturan derah nomor 12 tahun 2011 tentang izin usaha dan kepariwisataan terdapat dalam pasal 1 ayat (5) yang berbunyi kepala satuan kerja perangkat daerah, yang selanjutnya disebut kepala skpd adalah pimpinan, perencana, pelaksana, pengkoordinasi, pelayanan dan pengendali lembaga perangkat daerah dalam melaksanakan kewenangan otonomi daerah kota dalam rangka pelaksanaan tugas desentralisasi bidang kebudayaan dan kepariwisataan. berdasarkan latar belakang masalah dan potensi di atas, kota cirebon hanya memiliki pantai kejawanan yang dijadikan sebagai objek wisata unggulan. tetapi penulis memiliki pandangan akan potensi yang besar ini masih belum dimaksimalkan oleh pihak-pihak yang berkepentingan di daerah tersebut. dimana jika potensi ini dimaksimalkan, sehingga pantai kejawanan dapat menjadi destinasi wisata paling unggul di para wisatawan. oleh karena itu, penulis tertarik untuk melakukan penelitian dengan tujuan untuk menganalisis implementasi kebijakan pengembangan pariwisata dalam meningkatkan pendapatan ekonomi masyarakat di kota cirebon). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 28 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon metode penelitian penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif. dalam metode penelitian kualitatif ini, peneliti menggunakan penelitian dengan desain deskriptif, karena dalam penelitian ini merupakan uraian yang dapat mengungkapkan segala suatu hal permasalahan yang ada dalam pemerintah kota cirebon dalam upaya meningkatkan perekonomian masyarakat di kota cirebon khususnya masyarakat sekitar pantai kejawanan. pencarian data dilakukan untuk mendukung penelitian tersebut dengan cara mencari, mengumpulkan, dan menyusun data secara sistematis kemudian data tersebut dipilah dan dianalisis menjadi suatu kesimpulan untuk mendapatkan jawaban dari permasalahan yang dihadapi dalam penelitian. dengan menggunakan pendekatan kualitatif dan metode deskriptif ini peneliti berupaya untuk menguraikan, menggambarkan, mencatat, menganalisis, menginterpretasikan kejadiankejadian dan fakta-fakta yang ditemukan dalam penelitian mengenai analisis faktor penghambat dan pendukung kebijakan pengembangan pariwisata dalam meningkatkan pendapatan ekonomi masyarakat kota cirebon. hasil dan pembahasan cirebon merupakan kota yang saat ini di juluki sebagai kota wisata, dengan berbagai macam destinasi wisata yang di suguhkan. kota cirebon berhasil membuat para wisatawan asing maupun lokal berkunjung untuk menikmati berbagai macam objek wisata. sehingga pelayanan pariwisata yang diberikan instansi pemerintah kepada masyarakat dituntut agar dilakukan secara optimal dengan meningkatkan kinerja yang ada mengikuti perkembangan pembangunan dan perubahan paradigma pemerintah sebagai bentuk pengabdian kepada negara maupun masyarakat. pelayanan tersebut diharapkan dapat menjadikan sumber daya di bidang pemuda, olahraga, kebudayaan dan pariwisata ini berkualitas dalam memberikan pelayanan di bidang pariwisata. tugas pokok, fungsi maupun ruang lingkup bidang kepariwisataan tidak terlepas dari implementasi kebijakan. oleh karena itu dalam penelitian ini penulis menggunakan teori edward iii untuk mendukung penelitian dilapangan. edward iii (1980:10) dalam winarno (2016:155) terdapat 4 (empat) faktor yang dijadikan syarat terpenting dalam keberhasilan suatu proses implementasi, diantaranya adalah (1) komunikasi (communication) yang berhubungan dengan suatu masalah; (2) sumber daya (resources) yang berkualitas; (3) sikap pelaksana (dispositions or attitude) dalam pelaksanaannya; dan (4) struktur birokrasi (bureaucratic structure) yang disesuaikan dengan tupoksinya. lebih lanjut dikemukakan edward iii dalam winarno (1980 : 147-148) bahwa faktor-faktor tersebut dapat memberikan dampak secara langsung terhadap proses implementasi kebijakan dan memudahkan penulis untuk melakukan penelitian. jika pantai kejawanan ini dikelola dengan semestinya oleh para pihak yang mengerti tentang pariwisata, maka pantai ini bisa menjadi ikon dan sangat menguntungkan untuk kota cirebon. hal ini sangat jauh berbeda oleh misi kota cirebon yang baru saja di sahkan oleh walikota terpilih kota cirebon bapak nasrudin aziz yang isi misi nya yaitu “mewujudkan kualitas sumber daya manusia kota cirebon yang berdaya saing, berbudaya dan unggul dalam segala bidang.” ada 2 pihak yang memiliki kewenangan di dalam kepengurusan pantai kejawanan, maka dari itu banyak sekali perselisihan di dalam pengelolaan tersebut, sehingga banyak terjadinya isu-isu strategis di dalam pengelolaan pantai kejawanan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 29 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon 1. faktor penghambat dalam implementasi kebijakan pengembangan pariwisata pantai kejawanan kota cirebon faktor penghambat merupakan suatu kendala yang selalu ada di setiap kebijakan, karena faktor penghambat ini membuat pelaksanaan kebijakan tidak berjalan dengan lancer, sehingga menimbulkan beberapa dampak negatif dalam melaksanakan kebijakan terutama dalam peningkatan pariwisata di kota cirebon, yaitu dianataranya: a. belum optimalnya komunikasi pemerintah dam pihak pengelola wisata di kota cirebon, contohnya dengan pihak keraton maupun kejawanan sehingga kurang tertatanya pantai kejawanan untuk obyek wisata yang menarik b. belum optimalnya pemanfaatan budaya sebagai aset wisata kota cirebon, disebabkan karena masih rendahnya aset budaya kota cirebon yang dimanfaatkan sebagai daya tarik wisata. c. kepariwisataan kota cirebon masih belum dikenal oleh wisatawan domestik maupun internasional, hal ini karena kurangnya promosi keparawisataan melalui pameran, even, dan leaflet seta belum adanya sdm yang menguasai it dan bahasa asing serta berintegritas. kendala selanjutnya di pantai kejawanan kota cirebon yaitu masih kurangnya berbagai macam promosi, hal ini di sebabkan karena di dalam pengelolaan pantai sumberdaya manusia yang mengerti akan it dan bahasa asing sangat minim, sehingga jika ada wisatawan asing yang datang berkunjung ke pantai tidak ada yang menjadi tour guide lokal untuk memberikan arahan dan mengenali lingkungan dengan mengelilili situasi dan kondisi pantai kejawanan. 2. faktor pendukung dalam implementasi pantai kejawanan di kota cirebon dapat disimpulkan bahwa faktor pendukung selalu ada saja, tetapi harus ada uangnya, dan anggaran yag masuk tidak sesuai dengan anggaran yang di inginkan. berdasarkan hasil wawancara faktor pendukung yang paling utama adalah sumber anggaran, dengan upaya peningkatan pengelolaan pariwisata di kota cirebon tidak sesuai dengan anggaran yang diperoleh dari pemerintah cirebon. memperketat prioritas kebutuhan dan penghematan biaya untuk mengefisiensi anggaran yang dapat meningkatkan urusannya. simpulan dapat di tarik kesimpulan bahwa dalam implementasi kebijakan pengeman pariwisata ini harus berdasarkan teori dan dimensi yang digunakan oleh penulis yaitu teori edward iii yang mempunyai 4 (empat) dimensi yaitu komunikasi, struktur birokrasi, sumber daya, dan sikap pelaksana. 1. komunikasi dapat di katakan bahwa di dalam komunikasi yang di dapatkan di lapangan tidak berjalan dengan baik, karena adanya 2 (dua) pengelola di pantai kejawanan ini yaitu dinas kepemudaan, olahraga, kebudayaan dan pariwisata di kota cirebon juga pelabuhan perikanan nusantara (ppn) sehingga adanya timbul berbagai macam konflik untuk pengelolaan pantai tersebut. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 30 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon 2. sumber daya sumber daya yang ada di dinas kepemudaan, olahraga, kebudayaan dan pariwisata kota cirebon, maupun di pelabuhan perikanan nusantara (ppn) belum berjalan sebagaimana mestinya, karena masih kurang nya ahli it dan juga yang memahami bahasa asing, sehingga sulit untuk menjangkau para wisatawan yang berkunjung ke pantai kejawanan. 3. disposisi (sikap pelaksana) sikap pelaksana di dinas sudah sebagaimana mestinya 4. struktur birokrasi di dalam penelitian di lapangan bahwa struktur birokrasi nya sudah berjalan dengan baik karena para pegawai yang sudah memenuhi kapasitas dan sesuai dengan apa yang di butuhkan sesuai tupoksi. referensi addin, i.n. (2011). potensi wisata budaya kota cirebon. cirebon: neo technology agustino, l. (2006). dasar‐dasar kebijakan publik. alfa beta, bandung. anggara, s. (2014). kebijakan publik. bandung: pustaka setia breugel, l.v. (2013). community based tourism: local participation and perceived impacts. faculty of social sciences radboud university nijmegen edward iii gc. (1980). implementing public policy. congressional quarterly press, washington. grindle, m.s. (1980). politics and policy implementation in the third words. princeton university press, new jersey. guzman, dkk. (2011). community based tourism in developing countries: a case study. dalam jurnal tourismos: an international multidisciplinary journal of tourism, volume 6, halaman 69-84 hamdi, m. (2014). kebijkaan publik proses, analisis, dan partisipasi.bogor: ghalia indonesia hasyim, r.s. (2016). bunga rampai artikel budaya dan pariwisata cirebon. cirebon: neo tevhnology ikbar, y. (2012). metode penelitian sosial kualitatif. bandung: refika aditama jupir, m.m. (2013). implementasi kebijakan pariwisata berbasis kearifan lokal (studi di kabupaten manggarai barat). journal of indonesian tourism and development studies. vol 1, januari 2013. koesmayadi, s.e. (2000) .metodologi penelitian dalam bidang kepariwisataan .jakarta: gramedia pustaka utama mulyadi, d. (2016). studi kebijakan publik dan pelayanan publik. bandung: alfabeta syafiie, i.k. (2006). ilmu administrasi publik . jakarta: rineka cipta wahab. solichin, a. (2012). analisis kebijakan dari formulasi ke penyusunan model-model implementasi kebijakan publik. jakarta: bumi aksara suansri, p. (2003). community based tourism handbook. thailand: rest project publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 25-31 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, siti alia, maya sukmanita 31 faktor penghambat dan pendukung implementasi kebijakan pengembangan pariwisata kota cirebon widodo, j. (2017). analisis kebijakan publik konsep dan aplikasi analisis proses kebijakan publik. malang: media nusa creative winarno, b. (2016.) kebijakan publik era globalisasi teori, proses, danstudi kasus komparatif. yogyakarta: buku seru yusuf, m. (2014). metode penelitian kuantitaf, kualitatif, dan penelitian gabungan. jakarta: fajar inter pratama mandiri publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 20 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung 1wawan setiawan abdilah, 2sakrim miharja, 3yeni dewiyanti lestari 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; wansabdillah.80@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; sakrimmiharja@gmail.com 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; lestariyenidewi@gmail.com abstract this study aims to analyze the quality of public services at the bandung service center, placement and protection of indonesian workes (bp3tki) bandung. this research method uses qualitative methods with descriptive approach. data collection techniques used were in-depth interviews and documentation studies. informants in this study were head of correctional and program institution section, head of placement preparation section, service staff and tki. in addition, the steps in data analysis according to miles and huberman consist of three stages, namely: data reduction, data presentation and conclusion/ verification. the results of this study were obtained from the results of interviews that: (1) the quality of public service at the indonesian workforce service, placement and protection center (bp3tki) bandung has implemented five dimensions namely: tangible, reliability, responsiviness, assurance, emphaty along with indicators. however, from some indicators there are still those that have not gone according to the wishes of indonesian infrastructure, there are still officers who are capable and expert in operating the tools available at bp3tki bandung, and the officers’ inability to process service to tki. (2) barriers that existin the implementation of public service at the indonesian workforce service, placement and protection center (bp3tki) in bandung is that there is no place for medical examinations for indonesian migrant workers, and banks to pay for insurance so that migrant workers must leave the office, and for facilities and infrastructure that are still not maximal to support the service process. keywords: public service, quality of public service, bp3tki bandung. pendahuluan tujuan pelayanan publik yang dilaksanakan oleh birokrasi publik di suatu negara yaitu untuk kesejahteraan masyarakanya. pelayanan publik merupakan salah satu komponen terpenting di suatu instansi pemerintahan yang bertujuan mensejahterakan rakyatnya. pelayanan diartikan sebagai suatu pemberian seseorang untuk memperoleh kebutuhan perorangan atau kelompok masyarakat yang memiliki kepentingan terhadap suatu instansi pemerintahan sesuai peraturan dan tata cara yang berlaku. pelayanan adalah proses memenuhi kebutuhan secara langsung melalui kegiatan orang lain. monir (dalam pasolong, 2007:128). pelayanan publik merupakan proses memenuhi keinginan dan kebutuhan masyarakat oleh pemerintah di suatu negara. masyarakat sebagai publik mendirikan suatu negara bertujuan untuk meningkatkan kesejahteraan masyarakat. (sinambela dkk, 2014:5). mailto:sakrimmiharja@gmail.com mailto:lestariyenidewi@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 21 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung kualitas pelayanan publik adalah suatu keadaan dari sumber daya manusia, proses, produk barang atau jasa, dan lingkungan yang dinamis, dimana penilaian kualitas pelayanannya ditentukan pada saat terjadinya pemberian pelayanan publik tersebut (hardiyansyah, 2011:40). tingkat kepuasan pelanggan penerima pelayanan dijadikan sebagai acuan bagi keberhasilan menyajikan pelayanan yang berkualitas dan prima. hal tersebut mengandung makna bahwa kualitas pelayanan lebih utama dan tertuju kepada pelayanan eksternal dengan beroriebtasikan pada warga atau pelanggan (lukman, dalam pasolong, 2007:134. menurut zeithamal (1990) dalam hardiansyah (2011) menyebutkan bahwa untuk mengukur kualitas pelayanan publik, maka ada setidaknya lima dimensi yaitu: 1. tangible (berwujud) memiliki indikator-indikator sebagai berikut: a. tampilan pegawai ketika memberi pelayanan b. tempat pelayanan yg nyaman c. proses pelayanan yang mudah d. sikap disiplin pegawai dalam melayani e. tersedianya alat bantu dalam melakukan pelayanan 2. reability (kehandalan) terdiri atas indikator: a. petugas yang cermat dalam melakukan pelayanan b. standar pelayanan yang dimiliki harus jelas c. pegawai harus mampu menggunaka alat bantu d. petugas yang ahli dalam mengoperasikan alat bantu untuk melakukan pelayanan 3. responsiviness (ketanggapan), indikatornya yaitu: a. memberikan respon kepada pelanggan yang membutuhkan pelayanan b. pelayanan dilakukan dengan cepat c. pelayanan dilakukan dengan tepat d. pelayanan dilakukan dengan cermat e. pelayanan dilakukan dengan tepat waktu f. pegawai merespon terhadap semua keluhan pelanggan 4. assurance (jaminan) teridiri indikatornya yaitu: a. terjaminnya pelayanan tepat waktu oleh petugas b. jaminan biaya dalam proses pelayanan oleh petugas 5. emphaty (empati) terdiri dari indikator-indikator: a. kepentingan dan urusan pelanggan diprioritaskan b. menunjukkan keramahan, kesopnan, dan kesantunan saat melayani c. memberikan pelayanan yang tidak diskriminasi d. petugas melayani dan menghargai setiap pelanggan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 22 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung kota bandung menjadi sebuah daerah otonom yang memiliki tugas da tanggung jawab untuk menyelenggarakan pelayanan publik. salah satu lembaga penyelenggaran pelayanan tersebut yaitu bp3tki yang memiliki peran penting dalam penyelenggaraan penyediaan pemberian jaminan pelayanan publik ke pada masyarakat. hal ini dibuktikan dengan kegiatan pelayanan yang diberikan seperti: pelayanan pembuatan e-ktkln, pelayanan jobs info, dan pelayanan pengaduan atau crisi center. bp3tki bandung harus menyediakan dan memberikan pelayanan publik yang berkualitas supaya target dan sasaran yang hendak dicapai dapat terelaisasikan. pelayanan yang baik kepada tenaga kerja indonesia atau pengguna layanan memerlukan dukungan berupa para pegawai yang dapat diandalkan, memiliki kompetensi, paham akan tugas utama dan fungsinya yang harus dilakukan sesuai dengan bidang tanggungjawabnya masing-masing. mereka juga harus berkomitmen dan bertanggungjawab secara moral kepada tenaga kerja indonesia sebagai pengguna layanan. tenaga kerja indonesia pasti menginginkan agar pemerintah memberikan pelayanan yang berkualitas, dimana pelayanan ini disebut juga sebagai pelayanan prima yang bisa memenuhi standarsatndar kualitas pelayanan. dimana pada tabel tersebut di atas bisa dimaknai bahwa ada perbedaan perbandingan capaian sasaran di tahun 2016 dan 2017. pada tahun 2016 persentase ctki mendaftar jobs info targetan 40% namun tidak tercapai sama sekali terlihat sekali masih adanya kekurangan dalam pelayanan ini, bisa dilihat juga pada tahun 2017 targetan 30% namun yang tercapai hanya 10% mungkin ada perbedaan pada tahun 2016 namun, teteap saja dalam hal ini masih saja adanya kekurangan dalam pelayanan yang ada di instansi pemerintah seperti bp3tki bandung. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 23 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung pada tabel 1.2 di atas tersebut dapat disimpulkan bahwa adanya perbedaan antara tahun 2016 dan 2017, yaitu tahun 2016 targetan 85% yang tercapai 70% dapat dikatan bahwa pada tahun 2016 dikategorikan baik, sedangkan pada tahun 2017 targetan 90% namun yang tercapai hanya 37,08% diketahui bahwa masih kurang dari angka targetan tersebut. maka dapat disimpulkan bahwa pada tahun 2017 ada penurunan persentase yang membuat masih ada kekurangan dan permasalahan yang ada di kantor bp3tki bandung. pada tabel 1.3 diatas dapat disimpulkan bahwa pada tahun 2016 dan 2017 terdapat juga perbedaan mengenai pelayanan pengaduan tki. dimana pada tahun 2016 dapat melebihi target sedangkan pada tahun 2017 tidak melebihi target maka dapat dikatakan pada tahun 2017 masih terdapat kekurangan dan permasalahan yang ada di kantor bp3tki bandung. terakhir pada tabel 1.4 dapat dilihat bahawa perbedaan yang ada pada tahun 2016 dan 2017 mengenai pelayanan satu pintu masih terdapat kekurangan dimana dapat diketahui bahwa pada tahun 2016 dan 2017 pula masih belum melebihi target dimana dapat disimpulkan bahwa masih adanya kekurangan dan permasalahan yang mana targetan dapat diukur berdasarkan kemampuan, keandalan dan kualitas pelayanan yang diberikan. jika melihat pengukuran kualitas pelayanan menurut zeithamal (1990), bp3tki bandung masih menghadapi berbagai masalah, yaitu diantaranya meskipun sudah memiliki standar pelayanan yang jelas tetapi masih saja ada yang belum sadar dan patuh pada standar pelayanan di bp3tki bandung. keahlian petugas dalam menggunakan alat bantu pun masih di rasa belum paham untuk menggunakannya masih saja ada petugas yang tidak mengerti bagaimana fungsi dari alat tersebut. selain itu, masih ada saja pegawai yang kurang merespon tki sebagai pengguna layanan, dimana masih ada petugas yang mengobrol pada saat tki datang untuk diberikan pelayanan. kemudian pada saat melakukan pelayanan, masih ada saja publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 24 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung petugas yang tidak ramah kepada tki, dengan adanya petugas yang mengobrol dengan teman kerjanya pada saat tki datang. itu sudah terlihat bahwa petugas/pegawai yang masih tidak empati kepada tki sebagai pengguna layanan. melihat beberapa fenomena pelayanan publik di bp3tki tersebut, penulis menilai bahwa yang demikian itu disebabkan proses seleksi aparatur pegawai di indonesia masih terkesan adanya unsur nepotisme atau ada hubungan kekeluargaan, kekerabatan, dan afiliasi kelompok organisasi tertentu. sehingga hal ini menghasilkan para birokrat yang tidak resnponsif akan kebutuhan masyarakat, kurang kompeten, tidak beretika dan bermoral yang rusak, kelonggaran dalam organisasi yang memungkinkan untuk terjadinya diskresi yang tidak bertanggung jawab. (mulyadi, 2016, hlm 219-220). dengan demikian, penelitian ini bertujuan untuk menganalisis kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia cabang bandung. metode penelitian pendekatan penelitian yang digunakan adalah kualitatif dengan tipe penelitian desktiptif. metode penelitian tersebut dipilih karena penelitian ini dilakukan berdasarkan pada apa yang telah peneliti lihat dan dalam rangka melihat fenomena secara komprehensif sesuai dengan apa yang terjadi dari berkembang pada situasi sosial yang diteliti. (imam, 2015:81). dalam rangka untuk mendapatkan data penelitian, peneliti menggunakan teknik wawancara mendalam. melalui teknik ini, dimaksudkan agar penelitian mendapatkan data atau informasi secara komprehensif sesuai dengan keadaan senyatanya di lapangan tentang pelaksanaan pelayanan publik di kantor balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia (bp3tki) kota bandung. secara lebih spesifik, wawancara mendalam ini dilakukan secara terstruktur, dimana yaitu dengan menyiapkan panduan wawancara yang didalamnya terdapat sejumlah pertanyaan berkaitan dengan pokok-pokok permasalahan yang akan diteliti. wawancara terstruktur ini adalah peneliti telah mengetahui dengan pasti mengenai informan apa yang akan didapatkan terkait kualitas pelayanan publik di kantor bp3tki kota bandung. maka dari itu, untuk melakukan wancara ini, penulis telah menyiapkan instrumen penelitian yaitu beberapa pertanyaan tertulis yang berkaitan dengan kualitas pelayanan publik di kantor bp3tki kota bandung. selain itu, peneliti juga menggunakan studi dokumentasi karena teknik ini digunakan untuk memperoleh gambaran berdasarkan apa yang peneliti lihat dan rasakan melalui alat tulis dan dokumen tertulis lainnya. teknik ini adalah suatu cara yang dapat digunakan peneliti kualitatif untuk memperoleh gambaran berdasarkan sudut pandang subjek melalui suatu media tertulis dan dokumen tertulis lainnya atau dibuat langsung subjek yang bersangkutan. (hardiansyah, 2012:143) hasil dan pembahasan kualitas pelayanan publik adalah pelayanan yang dilakukan untuk memenuhi segala sesuatu baik jasa, proses, produksi, lingkungan, manusia yang menjadi suatu kebutuhan juga keinginan pelanggan yang dapat diharapkan memberi kepuasaan tki/masyarakat sebagai pengguna layanan. kualitas pelayanan tentu harus memenuhi harapan-harapan pengguna layanan dan dapat memberi kepuasan akan kebutuhan mereka. dimana dalam hasil penelitian yang dilakukan oleh peneliti disini, terdapat beberapa dimensi-dimensi dalam pelayanan yang berkualitas sebagai berikut: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 25 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung a. dimensi tangible (berwujud/bukti fisik) dalam dimensi tangible (berwujud) yaitu suatu kesanggupan pemberi layanan untuk memperlihatkan eksistensinya kepada tki/masyarakat. ada beberapa indikator yang menjadi ukuran untuk suatu ketercapaian kualitas pelayanan publik. dari indikator-indikator tersebut peneliti menjadikannya sebagai pedoman wawancara untuk menanyakan secara langsung mengenai kualitas pelayanan publik di bp3tki bandung. indikator-indikatornya meliputi, penampilan pegawai/petugas dalam melayani pengguna layanan, tempat melakukan pelayanan yang nyaman, proses pelayanan yang mudah, petugas disipilin dalam melakukan pelayanan, proses pelayanan yang mudah dan penggunaan alat bantu dalam pelayanan. singkatnya tangible berarti penampilan fasilitas fisik, personil, peralatan dan komunikasi. b. dimensi reliability (kehandalan) kedua yaitu dimensi reliability (kehandalan) merupakan kesanggupan, kecermatan dan keahlian pemberi layanan agar dapat melayani dengan benar dan terpercaya. kehandalan pegawai yang dalam memberikan pelayanan akan membantu tki/masyarakat untuk mendapatkan pelayanan yang mudah, cepat, dan aman. kehandalan dinilai dari seberapa cermat pegawai dalam melayanai, seberapa mampu dan ahli pegawai untuk mengoperasikan alat bantu untuk proses pelayanan. jadi kehandalan adalah kesanggupan pember layanan untuk memberikan layanan dengan baik, cepat, tepat, dan mudah kepada pengguna layanan. c. dimensi responsiveness (respon/ketanggapan) ketiga yaitu dimensi responsiveness (respon/ketanggapan), merupakan keinginan pegawai/petugas untuk melayani dengan cepat dan tepat kepada tki/pengguna layanan, melalui penyampaian informasi yang jelas dan berkaitan dengan keperluan pelayanan publik. ketika pengguna layanan dibiarkan menunggu tanpa alasan yang jelas akan menimbulkan persepsi negatif dari pengguna layanan yang terhadap kualitas pelayanan. jadi ketanggapan adalah keinginan pegawai/petugas untuk memberi pelayanan secara baik, tepat dan cepat. d. dimensi assurance (jaminan) kemudian dimensi yang keempat, dimensi assurance atau jaminan adalah suatu keyaninan dimana seberapa besar pengguna layanan mempercayai pelayanan yang telah diberikan oleh pemberi pelayanan. dimana jaminan disini adalah mengenai jaminan berupa kepercayaan seperti tepat waktu dan jaminan ongkos dalam melakukan pelayanan. e. dimensi emphaty (empati) terakhir yaitu dimensi emphaty (empati), memberikan perhatian dengan tulus dalam berkomunikasi yang bersifat individual atau pribadi kepada pengguna layanan dengan selalu memahami semua kebutuhan dan keinginan pengguna layanan/tki. jadi, dimensi empati merupakan upaya untuk mengetahui dan memahami kebutuhan pengguna layanan. selanjutnya dalam proses penyelenggaraan pelayanan publik di balai pelayanan, penempatan dan perlindungan tenaga kerja indonesia (bp3tki) bandung, terdapat beberapa faktor yang menjadi penghambat. hal tersebut diantaranya yaitu seperti kendala kantor tes kesehatan yang berada di luar kantor bp3tki bandung maka membuat tidak tepatnya dalam segi waktu pelayanan karena membutuhkan waktu tambahan. selain dari kendala mengenai tempat kesehatan yang berada diluar kantor bp3tki bandung, faktor penghambat lain adalah mengenai sarana prasarana dan alat bantu yang ada di bp3tki bandung, dimana sarana prasarana yang dirasakan oleh tki atau pengguna layanan tidak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 26 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung nyaman dengan tempat duduk ruang tunggu dan tidak berfungsinya pendingin ruangan ac yang membuat tki yang datang merasa kepanasanan. mengenai faktor alat bantu yang ada di bp3tki bandung adalah internet dimana jika mereka tidak bisa terhubung dengan pusat maka pelayanan yang ada disana akan lumpuh dan tidak beroprasi, maka dari itu bp3tki akan berupaya dengan semaksimal mungkin supaya internet atau jaringan disana dapat terhubungan dengan baik dan dapat memberikan pelayanannya dengan baik kepada tki sebagai pengguna layanan. dibutuhkan pula pegawai yang ahli dalam mengoprasikan aplikasi tersebut. simpulan berdasarkan pada hasil dan pembahasan penelitian, maka kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia (bp3tki) bandung dapat dinilai dengan lima dimensi, yaitu a) dimensi tangible, dimana di bp3tki bandung sudah menerapkan dimensi ini, tetapi masih ada indikator yang belum sepenuhnya di lakukan oleh bp3tki bandung yaitu terkait dengan kenyamanan tempat pelayanan yang dirasa masih kurang menurut pegawai dan tki, b) dimensi reliability, dimana di kantor bp3tki bandung juga sudah menerapkan adanya dimensi ini, tetapi masih ada indikator yang belum sepenuhnya dilakukan oleh mereka yaitu tentang kesanggupan dan keahlian dan kemampuan seorang pegawai pelayanan dalam menggunakan alat bantu dalam proses pelayanan, c) dimensi responsiveness, dimana dalam dimensi bp3tki bandung sudah menjalankan indicator-indikator yang menunjang dimensi tersebut dengan tidak adan keluhan dari tki atau pengguna lainnya, serta petugas sudah merespon semua keluhan tki dengan menyediakan pelayanan pengaduan atau crisis center dan call center, d) dimensi assurance, dimana bp3tki bandung sudah memberikan jaminan waktu pelayanan 1 hari jika tidak ada kendala dan jaminan biaya dalam pelayanan yaitu rp. 0 yang sudah sesuai dengan sop, dan terakhir e) dimensi emphaty, dimana dalam dimensi ini juga sudah diterapkan di bp3tki bandung, tetapi masih ada indikator yang belum berjalan semestinya yaitu terkait dengan ketidak ramahannya pegawai dan masih adanya pegawai yang abai ketika melihat tki yang datang dan tidak memberikan sapaan dan senyuman kepada pengguna layanan/tki. referensi anggara, s. (2015). metode penelitian administrasi. bandung: pustaka setia. arisutha, d. (2005). dimensi kualitas pelayanan. jakarta: penerbit gramedia pustaka. dimock m.e., domock g.o., dan fox, d.m. (1983). administrasi negara. jakarta: erlangga. hanafi, a.a. (2011). metodologi penelitian bahasa. jakarta: diadit media press. hardiyansyah. (2011). kualitas pelayanan publik. yogyakarta: penerbit gava media. hariyoso, s. (2002). pembangunan birokrasi dan kebijakan publik. bandung: peradaban. ibrahim, a. (2008). teori, konsep pelayanan publik serta implementasinya. bandung : mandar maju imam, g. (2015). metode penelitian kualitatif teori dan praktik. jakarta: bumi aksara. margaretha, (2003). kualitas pelayanan: teori dan aplikasi. jakarta: penerbit mandar maju. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no. 1 | desember 2019: 20-27 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ wawan setiawan, sakrim miharja, yeni dewiyanti lestari 27 kualitas pelayanan publik di balai pelayanan, penempatan, dan perlindungan tenaga kerja indonesia wilayah bandung moenir. (2010). manajemen pelayanan umum di indonesia. jakarta: bumi aksara mulyadi, d. (2016). studi kebijakan publik dan pelayanan publik. bandung: alfabeta. pasolong, h. (2007). teori administrasi publik. bandung: alfabeta. rangkuti, f. (2003). measuring costumer satisfaction. jakarta: pt. gramedia pustaka utama. silalahi, u. (2017). metode penelitian sosial kuantitatif. bandung: refika aditama. sinambela, p.l. (2006). reformasi pelayanan publik,teori, kebijakan, dan implementasi. jakarta: pt bumi aksara. suebvises, p. (2018). social capital, citezen participation in public administration, and public sector performance in thailand. jurnal. voleme 109. sugiyono. (2014). metode penelitian kuantitatif kualitataif dan r&d. bandung: alfabeta. sunyoto, h. (2004). jaminan kualitas pelayanan konsumen. yogyakarta: penerbit liberty. warsito, u. (2002). dinamika administrasi publik. yogyakarta: pustaka pelajar. winarsih, a.s dan ratminto. (2005). manajemen pelayanan : pengembangan model konseptual, penerapan citizen’s charter dan standar pelayanan minimal. yogyakarta : pustaka pelajar. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 87 analisis keserasian belanja daerah kabupaten garut analisis keserasian belanja daerah kabupaten garut 1abdal, 2herabudin, 3siti saodah 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; abdal@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; herabudin.herabudin@yahoo.co.id 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; sitisaodah467@gmail.com abstract the problem in this study relates to the level of compatibility of operating expenditures, capital expenditures as well as direct and indirect expenditure in the budget realization report (lra) garut district fiscal year 2013-2017. the aim of this study was to determine the level of compatibility of operating expenditures, capital expenditures, as well as direct and indirect expenditure on budget realization report (brr) garut regency fiscal year 20132017. the method used in this research is descriptive method with qualitative approach. data collection techniques in this study is the observation, documentation, interviews and triangulation. data analysis techniques in this study is an analysis model of miles and huberman which consists of three stages: 1) reduction of data, 2) data, and 3) conclusion / verification. the result is the expenditures to garut regency 2013-2017 fiscal year quite well. keywords: public administration, local finance, local shopping, harmony of shopping. pendahuluan laporan realisasi anggaran adalah sebuah laporan yang menyediakan dan memberikan berbagai macam data dan informasi yang didalamnya terdapat akun-akun terkait realisasi anggaran, belanja, penerimaan pembiayaan dan pengeluaran pembiayaan yang dilakukan oleh pemerintah daerah dengan anggara selama satu periode. apabila melihat pada pp nomor 58 tahun 2005 tentang pengelolaan keuangan daerah, maka akan menemukan beberapa aspek dalam laporan realisasi anggaran tersebut. salah satu diantaranya adalah belanja, yang secara definisi ialah seluruh pengeluaran yang dilakukan oleh bendahara umum daerah yang dapat mengurangi saldo anggaran lebih (sal) selama satu periode tertentu. analisis keserasian belanja dapat digunakan untuk mengetahui keseimbangan yang terdapat dalam belanja yang dilakukan oleh pemerintah daerah. seluruh rasio yang ada dalam keserasian belanja dihitung sehingga dapat mengetahui keseimbangan dalam belanja pemerintah daerah. sehingga dapat diperoleh hasil yang akan menunjukkan adanya keseimbangan apbd yang telah dikelola, juga dapat menunjukkan adanya kesesuaian dalam pengelolaan dana yang dimiliki. terdapat tiga rasio yang dapat dipakai untuk menghitung keserasian belanja, diantaranya yaitu perbandingan belanja operasi terhadap total belanja, perbandingan belanja modal terhadap total belanja, dan perbandingan belanja langsung dan tidak langsung. menurut suwanda (2013:45) mengartikan keuangan daerah yang merupakan hak ataupun kewajiban daerah sebagai kegiatan penyelengaraan pemerintahan di tingkat regional, yang dapat dihitung dengan uang termasuk didalamnya terdapat berbagai bentuk kekayaan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 88 analisis keserasian belanja daerah kabupaten garut yang berbuhungan dengan hak dan kewajiban tersebut. sedangkan menurut siregar (2015: 12) keuangan daerah yaitu hak dan kewajiban. hak yang dimaksud adalah hak bagi daerah untuk dapat memperoleh sumber pendapatan daerahnya melalui pungutan pajak di daerahnya, retribusi daerah, dan pendapatan lainnya dari berbagai sumber berdasarkan peraturan perundang-undangan yang berlaku. kewajiban artinya pemerintah daerah diwajibkan mengeluarkan uangnya sebagai upaya pemenuhan atau pelaksanaan segala urusan yang ada dalam pemerintah di daerah yang bersangkutan. terdapat kesamaan dari definisi kedua ahli tersebut, yakni hak serta kewajiban. yang berarti keuangan daerah merupakan hak beserta kewajiban pemerintah di suatu daerah untuk dapat mengurus dan mengatur keuagan daerahnya sesuai dengan kebutuhan dari daerahnya, sumber tersebut bisa didapat dari berbagai sumber seperti dengan memanfaatkan potensi dari daerahnya masing-masing. ramli (2015:11) mendefinisikan bahwa belanja daerah mencakup seluruh pengeluaran yang terdapat di rekening daerah yang disetorkan ke kas umum daerah sehingga dapat mengurangi akun ekuitas pada dana yang ada, juga sebagai salah satu keharusan pemerintah di daerah selama kurun waktu satu tahun serta pembayarannya tidak dapat diperoleh kembali oleh daerah. sedangkan menurut halim (2014:227) belanja daerah merupakan kewajiban pemerintah di suatu daerah yang diakui sebagai pengurangan nilai kekayaan bersih. menurut ramli (2015:11) belanja daerah terdiri dari: 1) belanja langsung, yaitu belanja yang berhubungan secara langsung dalam pelaksanaan sebuah program; 2) belanja tidak langsung, merupakan belanja berupa tugas pokok dan fungsi yang tidak berhubungan dengan pelaksanaan sebuah program. menurut mahmudi (2016:160) keserasiaan belanja mempunyai manfaat yakni dapat mengetahui adanya keseimbangan dalam belanja yang dilakukan oleh pemerintah. hal itu memiliki keterkaitan dengann fungsi dalam suatu anggaran sebagai alat alokasi dana, alat retribusi dana, dan alat keseimbangan. agar fungsi anggaran dapa berfungi dengan maksimal, maka pemerintah dapat membuat harmonisasi belanja. untuk mengetahui adanya keseimbangan dalam belanja, dapat dihitung melalui cara berikut : 1. analisis belanja operasi terhadap total belanja analisis belanja operasi terhadap total belanja adalah membandingkan jumlah keseluruhan yang ada dalam belanja operasi dengan jumlah keseluruhan yang ada dala, belanja daerah. analisis tersebut memberikan informasi bagi para pengguna laporan terkait besaran belanja daerah yang ditujukan untuk belanja operasi. rumus yang digunakan dalam menghitung rasio bellanja operasional terhadap total belanja daerah adalah : rasio belanja operasi terhadap total belanja = 2. analisis belanja modal terhadap total belanja analisis belanja modal terhadap total belanja adalah perbedaan antara jumlah keseluruhan yang ada dalam belanja modal dengan jumlah keluruhan yang ada dalam belanja daerah. dari analisis ini, pengguna laporan bisa memperoleh informasi mengenai besaran jumlah belanja daerah yang ditujukan terhadap investasi yang berbentuk belanja berupa modal pada anggaran yang bersangkutan. rumus yang digunakan untuk menghitung perbandingan belanja modal terhadap total belanja adalah: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 89 analisis keserasian belanja daerah kabupaten garut rasio belanja modal terhadap total belanja = 3. analisis belanja langsung dan tidak langsung analisis jumlah belanja langsung dan tidak langsung memberikan manfaat bagi keberhasilan pengelolaan pemerintah di suatu daerah secara internal, yakni bermanfaat bagi cost & budgetery control. belanja langsung sudah seharusnya mempunyai nilai yang lebih besar dari pada belanja tidak langsung. hal tersebut didasari bahwa belanja langsung memberikan pengaruh terhadap kualitas dari output suatu kegiatan. rasio belanja langsung dan tidak langsung dapat dirumuskan sebagai berikut : rasio belanja langsung terhadap total belanja = rasio belanja tidak langsung terhadap total belanja = tabel 1.1 anggaran dan realisasi belanja pemerintah kabupaten garut tahun 2013-2017 tahun anggaran realisasi persentase realisasi anggaran selisih 2013 3.082.495.644.933 2.934.073.591.407 95,19% 148.422.053.526 2014 3.237.124.283.157 3.044.084.138.136 94,04% 193.040.145.021 2015 3.728.596.591.093 3.549.252.715.590 95,19% 179.343.875.503 2016 4.046.134.278.152 3.691.518.655.216 91,24% 354.615.622.936 2017 4.651.090.960.780 4.369.933.640.924 93,96% 281.157.319.856 sumber: data diolah, tahun 2018 tabel diatas menunjukkan jumlah anggaran yang diterima oleh pemerintah kabupaten garut tahun anggaran 2013-2017 cenderung mengalami peningkatan. tetapi jika dilihat pada tabel realisasi, anggaran pada tahun 2013-2017 justru tidak terealisasikan sepenuhnya. hal tersebut dibuktikan dengan adanya data yaitu pada tahun 2014, anggaran belanja pemerintah kabupaten garut sebesar rp. 3.237.124.283.157, pada realisasinya hanya 90,04% artinya ada sekitar rp. 193.040.145.021 belum terealisasikan dari total anggaran pada tahun 2014. selanjutnya, pada tahun 2016 total anggaran pemerintah di kabupaten garut sebesar rp. 4.046.134.278.152, pada realisasinya mengalami penurunan yakni 91,24%, artinya sekitar rp. 354.615.622.936 anggaran tidak terealisasikan. begitupun pada tahun 2017, anggaran belanja pemerintah adalah rp. 4.651.090.960.780, sedangkan realisasinya sebesar 93,24%. meskipun pada tahun 2016 menunjukkan adanya peningkatan pada realisasinya, tetapi persentase tetap tidak mencapai angka 95%. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 90 analisis keserasian belanja daerah kabupaten garut tabel 1.2 realisasi anggaran belanja pemerintah kabupaten garut tahun anggaran 2013-2017 tahun belanja anggaran realisasi persentase 2013 1. belanja operasi 2,311,690,400,755.00 2,240,039,318,386.00 96,90% 2. belanja modal 767,237,915,223.00 69,368,428,641.00 90,24% 2014 1. belanja operasi 2,666,767,549,349.00 2,547,803,710,955.00 95,54% 2. belanja modal 560,846,113,328.00 487,453,748,076.00 86,91% 2015 1. belanja operasi 3,067,393,868,932.46 2,968,337,362,275.00 96,77% 2. belanja modal 659,552,695,180.54 578,732,262,315.00 87,88% 2016 1. belanja operasi 3,336,012,918,186.34 3,093,029,023,520.00 92,72% 2. belanja modal 706,977,400,259.00 597,238,158,316.00 84,48% 2017 1. belanja operasi 3,950,396,052,221.17 3,745,060,004,329.00 94,80% 2. belanja modal 688,280,781,653.00 615,046,392,421.00 89,36% sumber: lkpd kabupaten garut tahun 2013-2017 (data olahan) tabel diatas menunjukkan bahwa realisasi anggaran yang digunakan untuk belanja operasi pada pemerintah kabupaten garut tahun 2013-2017 telah mengalami peningkatan. tetapi pada realisasi belanja modal masih berada di angka 88%, kecuali pada tahun 2013 yang mencapai pada angka persentase sebesar 90,24%. berdasarkan hasil analisis yang dilakukan peneliti terhadap laporan keuangan pemerintah daerah di kabupaten garut, terdapat masalah khususnya pada belanja pemerintah daerah yaitu rendahnya daya serap anggaran belanja pemerintah daerah (belanja langsung maupun belanja tidak langsung). apabila melihat pada peraturan menkeu nomor 258/pmk.02/2015 tentang tata cara pemberian penghargaan dan pengenaan sanksi atas pelaksanaan anggaran belanja kementerian negara/lembaga, maka setiap kementerian atau lembaga diwajibkan untuk berfokus pada pelaksanaan realsasi anggarannya secara sah dan formal. jika hal tersebut tidak terpenuhi, terdapat sanksi yang akan diberikan dengan berdasarkan peraturan yang telah ditetapkan. sanksi didapatkan apabila daya serap terhadap jumlah anggaran yang telah diberikan capaiannya dibawah 95%, sanksi tersebut berupa pemotongan anggaran belanja pada tahun yang mendatang. metode penelitian dalam metode penelitan ini, peneliti menggunakan paradigma kualitatif serta jenis penelitian deskriptif. sumber data diperoleh dari data primer, yakni berupa observasi dan wawancara tidak terstruktur. sedangkan data sekunder diperoleh peneliti melalui komentar, buku, arsip, dan hal lain yang terkait dengan laporan keuangan khususnya laporan realisasi anggaran. dalam rangka mengumpulkan data-data penelitian, peneliti memanfaatkan teknik pengumpulan data berupa wawancara secara mendalam dan terstuktur. dalam melakukan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 91 analisis keserasian belanja daerah kabupaten garut wawancara ini, peneliti menentukan sejumlah informan dengan melakukan teknik sampel purposive, dimana peneliti memilih berbagai macam informan dengan latar belakang yang jelas dan karena mereka mempunyai karakteristik tertentu yang dapat mendukung berhasilnya penelitian ini. selain itu penelitian ini menggunakan studi kepustakaan, yaitu dimana data penelitian diperoleh dari studi literatur serta tulisan lain yang memiliki keterkaitan dengan penelitian yang sedang dilakukan. proses analisis data yang dilakukan yaitu dengan analisis data kualitatif, yaitu bahwa untuk menerjemahkan data maka peneliti mencari dan menyusun secara sistematis data yang diperoleh dari hasil wawancara, sejumlah catatan yang diperoleh dari apa yang ditemukan di lapangan, berbagai macam foto dan video dokumentasi, dan lain sebagainya. apabila ini dijalankan dengan baik, maka peneliti dapat mudah memahami apa yang akan dilakukan dalam menstrukturisasikan data-data, kemudian menguraikannya pada unit-unit, dari itu dilakukan semacam sintesis, membuat sebuah pola yang tersusun dengan baik sehingga dapat ditarik kesimpulan yang dapat untuk memberikan pemahaman kepada yang lainnya. hasil dan pembahasan untuk mengetahui adanya keseimbangan antar belanja seperti yang terdapat pada laporan realisasi anggaran pemerintah kabupaten garut, maka peneliti melakukan analisis keserasian belanja. hal ini berkaitan dengan fungsi sebuah anggaran sebagai alat distributor, alat alokasi, serta alat stabilisator. alat analisis berupa analisis keserasian belanja tersebut diantaranya adalah : a. analisis belanja terhadap total belanja berikut merupakan tabel dari hasil analisis keserasian belanja yang dilakukan oleh peneliti terkait data belanja operasional pemerintah kabupaten garut tahun anggaran 20132017: tabel 3.1 hasil rasio belanja operasi terhadap total belanja pemerintah kabupaten garut tahun 2013-2017 tahun realisasi belanja operasi (rp) total belanja daerah (rp) rasio belanja operasi terhadap total belanja (%) 2013 2,240,039,318,386.00 3.082.496.644.933,00 72,67% 2014 2,547,803,710,955.00 3.237.124.283.157,00 78,70% 2015 2,968,337,362,275.00 3.728.596.591.093,00 79,61% 2016 3,093,029,023,520.00 4.046.134.278.152,35 76,44% 2017 3,745,060,004,329.00 4.651.090.960.780,17 80,52% sumber: laporan realisasi anggaran pemerintah kabupaten garut tahun 2013-2017 (data diolah peneliti, 2018) dari tabel tersebut, dapat dilihat bahwa rasio belanja operasi pemerintah kabupaten garut masih tergolong fluktuatif. pada tahun 2013, presentasi belanja pemerintah kabupaten garut sebesar 72,67% dari total belanja yang dianggarkan. pada tahun 2014, presentase publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 92 analisis keserasian belanja daerah kabupaten garut meningkat menjadi 78,70%. pada tahun 2015, presentase belanja pemerintah meningkat kembali menjadi 79,61%. pada tahun 2016, presentase belanja pemerintah menurun menjadi 76,44% apabila dilihat dari tahun sebelumnya. di tahun 2017, presentase pencapaiannya meningkat kembali yaitu menjadi 80,52%. berdasarkan pada teori mahmudi, dapat disimpulkan bahwa rasio belanja operasi pemerintah di kabupaten garut tahun 2013-2017 dapat dikategorikan sebagai kategori baik. hal tersebut dikarenakan total belanja daerah didominasi oleh belanja operasi. karena, jika dilihat dari presentase capaiannya berada di atas 60% setiap tahunnya. b. analisis belanja modal terhadap total belanja tabel berikut merupakan tabel hasil analisis rasio belanja berupa modal pemerintah kabupaten garut, untuk menginformasikan besaran belanja daerah yang ditujukan untuk investasi yang berbentuk modal : tabel 3.2 hasil rasio belanja modal terhadap total belanja pemerintah kabupaten garut tahun 2013-2017 tahun realisasi belanja modal (rp) total belanja daerah (rp) rasio belanja modal terhadap total belanja (%) 2013 692,368,428,641.00 3.082.496.644.933,00 22,46% 2014 487,453,748,076.00 3.237.124.283.157,00 15,06% 2015 578,732,262,315.00 3.728.596.591.093,00 15,52% 2016 597,238,158,316.00 4.046.134.278.152,35 14,76% 2017 615,046,392,421.00 4.651.090.960.780,17 13,22% sumber: laporan realisasi anggaran pemerintah kabupaten garut tahun 2013-2017 (data diolah peneliti, 2018) berdasarkan tabel tersebut, dapat diketahui bahwa keserasian pada rasio belanja modal pemerintah kabupaten garut tergolong fluktuatif. pada tahun 2013, presentase rasio belanja modal mencapai 22,46%. pada tahun 2014, presentase capaian belanja modal menurun menjadi 15,06%. pada tahun 2015, presentasi capaian meningkat kembali menjadi 15,52%. pada tahun 2016 terdapat penurunan kembali dengan presentasi capaian sebesar 14,76%. begitupun pada tahun 2017, presentase capaian kembali mengalami penurunan yakni menjadi 13,22%. menurut mahmudi (2016: 162-163), penyebab dari hal itu adalah karena pemerintah di suatu daerah yang berpendapatan rendah memiliki orientasi yaitu rajin melakukan belanja berbentuk modal yang termasuk kedalam investasi yang berbentuk modal jangka panjang. sedangkan pada pemerintah daerah yang berpendapatan tinggi, mereka serngkali sudah mempunyai aset berupa modal yang sudah mencukupi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 93 analisis keserasian belanja daerah kabupaten garut c. analisis belanja langsung dan tidak langsung berikut ini merupakan hasil analisis pada belanja langsung dan belanja tidak langsung pemerintah kabupaten garut periode 2013-2017: tabel 3.3 hasil rasio belanja langsung pemerintah kabupaten garut tahun 2013-2017 tahun total belanja langsung (rp) total belanja daerah (rp) rasio belanja langsung terhadap total belanja (%) 2013 1.293.768.075.246,00 3.082.496.644.933,00 41,97% 2014 2.377.641.157.680,00 3.237.124.283.157,00 40,75% 2015 1.519.556.268.861,00 3.728.596.591.093,00 40,75% 2016 1.538.059.844.108,00 4.046.134.278.152,35 38,01% 2017 1.980.879.146.684,00 4.651.090.960.780,17 42,59% sumber: data diolah peneliti, 2018 tabel 3.4 hasil rasio belanja tidak langsung pemerintah kabupaten garut tahun 2013-2017 tahun total belanja tidak langsung (rp) total belanja daerah (rp) rasio belanja tidak langsung terhadap total belanja (%) 2013 1.640.305.516.161,00 3.082.496.644.933,00 53,21% 2014 1.725.060.109.925,00 3.237.124.283.157,00 53,29% 2015 2.029.676.446.729,00 3.728.596.591.093,00 54,43% 2016 2.153.458.811.108,00 4.046.134.278.152,35 53,22% 2017 2.389.054.494.240,00 4.651.090.960.780,17 51,36% sumber: data diolah peneliti, 2018 berdasarkan tabel tersebut, dapat dilihat bahwa keserasian rasio belanja langsung dan tidak langsung pemerintah kabupaten garut tergolong fluktuatif. terlihat pada tahun 2013, anggaran belanja langsung yang terealisasi sekitar 41,97%. di tahun 2014, besaran belanja langsung 40,75%. di tahun 2015-2016 rasio belanja langsung mengalami stagnan dan penurunan, tahun 2015 berjumlah 40,74% dan tahun 2016 berjumlah 38,01%. tahun 2017, rasio belanja langsung mengalami kenaikan kembali yaitu menjadi 42,59%. sedangkan untuk belanja tidak langsung pada tahun 2013 yakni sekitar 53,21%. tahun 2014-2015 rasio belanja tidak langsung mengalam kenaikan, pada tahun 2014 sebesar 53,29%, sedangkan pada tahun 2015 sebesar 54,43%. namun pada tahun 2016-2017, rasio belanja tidak langsung mengalami publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 94 analisis keserasian belanja daerah kabupaten garut penurunan. tahun 2016 sekitar 53,22%, sedangkan di tahun 2017 turun kembali menjadi 51,36%. simpulan dari hasil analisis diatas, dapat disimpulkan bahwa keserasian belanja pemerintah kabupaten garut dilihat dari rasio belanja operasinal terhadap total belanja pemerintah dinilai fluktuatif, dengan presentase sekitar 72,67% sampai 80,52%, sedangkan nilai rata-rata presentase adalah 77,59%. terdapat kenaikan pada tahun 2013-2015 yang dikarenakan adanya dana yang ditempatkan sebagai belanja pegawai. hasil rasio belanja modal terhadap total belanja pemerintah kabupaten garut tahun anggaran 2013-2017 menunjukkan adanya keserasian antara belanja pemerintah daerah, yaitu pada belanja modal yang dilakukan pemerintah. hal tersebut memiliki nilai rata-rata sebesar 16,20%. sedangkan belanja modal dinilai fluktuatif. keserasian belanja dilihat dari rasio belanja langsung terhadap total belanja dinilai belum cukup baik. hal tersebut dapat dibuktikan dengan nilai presentase pencapaiannya rata-rata sekitar 37,11%. untuk belanja tidak langsung yakni sebesar 53,50%, yang memiliki nilai presentase lebih tinggi dari belanja langsung. hal tersebut menggambarkan kurang adanya keserasian antara belanja langsung dan tidak langsung. sebab belanja langsung memberikan pengaruh yang lebih terhadap kualitas output suatu kegiatan. referensi anggara, s. (2015). metode penelitian administrasi. bandung: cv. pustaka setia. bastian, i. (2006). akuntansi sektor publik: suatu pengantar. erlangga: jakarta. faud, m.f. (2015). pengantar akuntansi keuangan daerah. cet.1. bogor: ghalia indonesia. halim, a. (2014). manajemen keuangan sektor publik problematika penerimaan dan pengeluaran pemerintah. jakarta: salemba empat. idrus, m. (2009). metode penelitian ilmu sosial. jakarta: erlangga. ikbar, y. (2012). metode penelitian sosial kualitatif. bandung: pt refika aditama. kuncoro, m. (2004). otonomi dan pembangunan daerah: reformasi, perencanaan, strategi, dan peluang. jakarta: erlangga. mahmudi. (2016). analisis laporan keuangan pemerintah daerah. yogyakarta: upp stim ykpn. maksudi, b.i. (2017). dasar-dasar administrasi publik dari klasik kontemporer. depok: rajagrafindo persada. mardiasmo. (2004). otonomi dan manajemen keuangan daerah. penerbit andi: yogyakarta. meleong, j.l. (2013). metode penelitian kualitatif. bandung: remaja rosdakarya. nordiawan, d. (2006). akuntansi sektor publik. jakarta: salemba empat. pasolong, h. (2010). teori administrasi publik. bandung: alfabeta. saragih, j.p. (2003). desentralisasi fiskal dan keuangan daerah dalam otonomi. jakarta: ghalia indah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 87-95 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________________________________________________________________ abdal, herabudin, siti saodah 95 analisis keserasian belanja daerah kabupaten garut silalahi, u. (2012). metode penelitian sosial (untuk guru-karyawan dan peneliti pemula). bandung: alfabeta. siregar, b. (2015). akuntansi sektor publik (akuntansi keuangan pemerintah daerah berbasis akrual). yogyakarta: upp stim ykpn. sugiyono. (2017). metode penelitian kuantitatif, kualitatif, dan r&d. bandung: alfabeta. suwanda, d. (2013). strategi mendapatkan opini wtp laporan keuangan pemda. jakarta: ppm. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 108 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung 1cecep wahyu hoerudin, 2bayu eka lesmana, 3wilda fatimah 1administrasi publik, fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; cecepwahyu@uinsgd.ac.id 2sekolah tinggi ilmu administrasi cimahi; bayuekalesmana@gmail.com 3administrasi publik, fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; fatimahwilda.wf@gmail.com abstract this research was conducted to analyze the performance of spending at the office of investment and one stop integrated services (dpmptsp) of bandung city in 2013-2017. the analysis of expenditure performance carried out in the study includes: analysis of shopping variance, shopping harmony, expenditure growth and expenditure efficiency ratios that can be a measurement tool in budget realization effectively, efficiently and economically. this research is in the form of descriptive qualitative. the data used is the budget realization report and the results of interviews conducted by researchers. based on the results of the study, showed that (1) there was a saving in spending and categorized as quite good shopping performance, (2) expenditure growth in 2013-2017 could be said being quite volatile. expenditure growth in 2013-2016 experienced positive growth while in 2017 experienced negative growth of -13.09% due to inflation, (3) the harmony of spending in 2013-2017 can be said to be the absence of budget harmonization in expenditure, (4) the ratio of expenditure efficiency in 2013-2017 already efficient enough, this is proven by the efficiency ratio of less than 100%. keywords: spending performance, spending variance analysis, spending growth analysis, spending match analysis, and spending efficiency ratio. pendahuluan pemerintah daerah mempunyai kewajiban untuk mengelola dan mengatur jalannya pemerintahan di lingkup daerah, membangun daerah, serta memberi pelayanan yang baik kepada masyarakat. untuk dapat mewujudkan pemerintahan yang baik, maka pemerintah harus melakukan upaya peningkatkan akuntabilitas dan keterbukaan dalam pengelolaan keuangan daerah yang disajikan dalam bentuk laporan keuangan. pengelolaan keuangan di daerah haruslah dikelola secara tertib, sesuai dengan undang-undang yang berlaku, efektif dan efisien, ekonomis, terbuka, dan dapat dipertanggungjawabkan kepada publik dengan berlandaskan kepada asas keadilan, kepatuhan, dan kebermanfaatannya bagi masyarakat luas. menurut elmi (2002) penganggaran merupakan sebuah proses penyusunan perencanaan dana finansial, berupa pendapatan dan pembiayaan, kemudian mendistribusikan dana finansial tersebut untuk setiap program dan kegiatan yang menunjang tercapainya fungsi dan sasaran yang telah digariskan. lynch (dalam rubenstein, 2002) memandang penganggaran untuk sektor publik sebagai sebuah perencanaan untuk memperkenalkan setiap program yang berkaitan dengan sasaran dan tujuan dalam suatu periode tertentu, termasuk jumlah estimasi sumber daya yang dibutuhkan, yang biasanya dibandingkan dengan periode lalu dalam rangka untuk memprediksikan kebutuhan apa saja pada saat mendatang. dalam mailto:fatimahwilda.wf@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 109 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung rangka usaha pemberdayaan pemerintahan daerah, mardiasmo (2002) milihat bahwa pengelolaan keuangan daerah dan anggaran daerah perlu dilakukan beberapa perubahan cara pandang yang lebih sesuai dengan situasi dan dan keadaan saat ini, yaitu sebagai berikut: 1. pengelolaan keungan perlu berorientasi pada sebesar-besarnya kepentingan masyarakat. 2. misi pengelolaan keuangan daerah yang jelas dan terang serta keaktifan dan inisiatif pihak-pihak yang memiliki kewenangan dan kekuasaan seperti kepala daerah, dprd, sekda dan perangkat lainnya dalam pengelolaan anggaran. 3. profesionalitas pengadaan dan manajemen barang milik daerah. 4. terdapat beberapa ketentuan dan standar mengenai bentuk dan struktur anggaran kinerja dan anggaran tahunan. 5. nilai-nilai akuntabilitas sebagai bentuk pengawasan pada laporan keuangan daerah, peran pengawasan anggota dewan, penyampaian pendapat, kritikan, masukan, dan penilaian kinerja anggaran serta keterbukaan informasi terkait dengan sistem anggaran untuk masyarakat secara umum. 6. adanya sistem pembinaan dan pengawasan yang profesional, berasal dari peran organisasi masyarakat, lembaga swadaya masyarakat, kelompok asosiasi dan peran anggota masyarakat pada umumnya dalam rangka peningkatan kinerja aparat pemerintah daerah 7. pengadaam sistem informasi keuangan daerah yang kredibel sebagai media penyediaan informasi terkait penganggaran yang dapat dipertanggung jawabkan menganalisis kinerja keuangan pada pemerintah daerah dapat dilakukan dengan cara menganalisis rasio keuangan anggaran pendapatan dan belanja daerah (apbd) yang telah disepakati berdasarkan berbagai rasio keuangan, di antaranya rasio kemandirian keuangan daerah, rasio keserasian, rasio pertumbuhan serta rasio efektivitas dan efisiensi (halim, 2012:230). analisis belanja daerah merupakan analisis yang dilakukan dengan tujuan mengevaluasi apbd, yaitu apakah apbd tersebut telah dikelola secara akuntabel, efektif, efisien, dan transparan oleh pemerintah (mahmudi, 2016:154). dapat disimpulkan apabila kinerja anggaran belanja daerah ingin dikatakan baik maka realisasi belanjanya harus lebih rendah dari anggaran dengan adanya efisiensi, bukan karena tidak terserapnya anggaran yang disebabkan oleh adanya beberapa program kerja atau kegiatan yang sudah ada anggarannya namun tidak dilaksanakan. (mahmudi, 2016:234) berdasarkan laporan realisasi anggaran, maka didapatkan informasi yang dapat digunakan dalam membuat analisis kinerja beanja, yang terdiri dari: 1. analisis varians belanja varians belanja ini terbagi menjadi 2 yaitu: (1) selisih disukai (favourablevariance) yaitu jika terjadi surplus (realisasi belanja lebih kecil dari anggarannya) (2) selisih tidak disukai (unfavourable variance) yaitu jika terjadi defisit (realisasi belanja lebih besar dari anggarannya). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 110 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung 2.analisis pertumbuhan belanja 3.analisis keserasian belanja a. analisis belanja operasi terhadap total belanja b. analisis belanja modal terhadap total belanja c. analisis belanja langsung dan tidak langsung 1) analisis belanja langsung terhadap total belanja 2) analisis belanja tidak langsung terhadap total belanja 4.rasio efisiensi belanja 5.rasio belanja terhadap pdrb laporan realisasi anggaran (lra) merupakan alat ukur finansial yang dapat menggambarkan capaian kinerja di pemerintah khususnya pemerintah daerah. penilaian kinerja berdasarkan laporan realisasi anggaran (lra) ini dapat diukur dari belanja daerah. belanja merupakan semua pengeluaran dari rekening kas umum yang dapat mengurangi saldo anggaran lebih dalam periode keuangan yang terkait dan pembayarannya tidak akan dapat diperoleh kembali di masa yang akan datang. dengan adanya lra maka pembaca laporan dapat menganalisis kinerja keuangan pemerintah baik berupa analisis pendapatan, belanja, ataupun pembiayaan. objek pada penelitian ini adalah kinerja belanja pada dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) kota bandung. dinas pmptsp dipilih menjadi objek penelitian karena dpmptsp merupakan badan atau instansi yang mengolah dan mengatur keuangan daerah baik itu berupa pendapatan maupun belanja. jika dilihat dari laporan realisasi anggaran dpmptsp kota bandung tahun 20132017, realisasi belanja belum mencapai persentase 95% yang disebabkan masih adanya permasalahan dari segi belanja, seperti adanya kenaikan dan penurunan yang tidak, adanya sisa anggaran yang tidak terealisasikan, realisasi belanja yang belum mencapai target dan varians belanja: realisasi belanja – anggaran belanja = realisasi belanja thn t − realisasi belanja thn t1 realisasi belanja thn t1 × 100% = realisasi belanja operasi total belanja daerah = realisasi belanja modal total belanja daerah = total belanja langsung total belanja daerah = a total belanja tidak langsung total belanja daerah rasio efisiensi belanja = realisasi belanja anggaran belanja × 100% publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 111 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung adanya ketidakseimbangan antara belanja langsung dan tidak langsung. dengan demikian, berdasarkan pada permasalahan lapangan diatas, penelitian ini memiliki maksud yaitu untuk menganalisis kinerja belanja di dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) kota bandung tahun 2013-2017. metode penelitian pendekatan kualitatif dengan jenis penelitian deskriptif dijadikan sebagai metode dalam melakukan penelitian ini. metode ini dilakukan untuk melakukan analisis pada kinerja belanja di dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung tahun 2013-2017. sumber data yang digunakan merupakan sumber data primer yang berasal dari laporan realisasi anggaran (lra) yang bersumber dari dpmptsp kota bandung. dalam rangka mengumpulkan data penelitian, peneliti menggunakan teknik wawancara secara mendalam kepada sejumlah informan yang berada di dpmptsp kota bandung. selain itu, proses pengumpulan data juga dilakukan dengan observasi dan studi dokumen. sedangkan untuk melakukan analisis data, penulis menggunakan teknik analisis miles dan huberman (2007). teknik tersebut terdiri dari melakukan pereduksian data, penyajian data dan penarikan kesimpulan. hasil dan pembahasan 1. kinerja belanja berdasarkan analisis varians hasil varians belanja pada dpmptsp kota bandung menunjukkan bahwa telah melakukan penghematan anggaran secara baik, yang ditunjukan dalam tabel berikut: tabel 3. 1 analisis varians belanja tahun anggaran (rp) realisasi (rp) varians (selisih) persentase (%) 2013 21.513.370.034 19.009.511.162 (2.503.858.872) (11,63)% 2014 31.234.348.573 20.548.471.709 (10.685.876.864) (34,21)% 2015 36.794.064.407 31.233.184.621 (5.560.879.786) (15,11)% 2016 35.832.662.292 32.667.112.569 (3.165.549.723) (8,83)% 2017 35.431.846.728 28.389.334.186 (7.042.512.542) (19,87)% sumber: diolah oleh peneliti, 2018 pada tahun 2013 varians belanja sebesar 11,63% dengan daya serap anggaran sebesar 88,36%, naik pada tahun 2014 menjadi 34,21%, daya serap anggaran sebesar 65,79% yang menunjukkan angka rendah yang disebabkan adanya program sarana dan prasarana aparatur yang tidak terlaksana. pada tahun 2015 varians belanja turun menjadi 15,11% dengan daya serap anggaran sebesar 84,89% dalam calk tahun 2015 dijelaskan salah satu penyebab masih adanya selisih yaitu adanya pergantian pejabat pada saat kegiatan dan anggaran yang sedang berjalan sedangkan tahun 2016 persentase varians turun menjadi 8,83%, daya serap anggaran sebesar 91,72% dan pada tahun 2017 persentase varians naik kembali menjadi 19,87% dengan daya serap anggaran sebesar 80,12%. dengan demikian kinerja belanja berdasarkan analisis varians belanja dapat dikategorikan baik (favourable variance) karena penggunaan realisasi tidak melebihi anggaran. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 112 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung 2. kinerja belanja berdasarkan analisis pertumbuhan pertumbuhan belanja digunakan untuk mengetahui perkembangan pertumbuhan tiap tahunnya dan mengetahui komponen mana yang perlu diperhatikan setelah evaluasi pada kinerja belanja. tabel 3.2 analisis pertumbuhan belanja tahun realisasi belanja pertumbuhan belanja persentase (%) 2013 19.009.511.162 2014 20.548.471.709 1.538.960.547 8,09% 2015 31.233.184.621 10.684.692.912 51,99% 2016 32.667.112.569 1.433.947.948 4,59% 2017 28.389.334.186 (4.277.778.383) (13,09%) sumber: diolah oleh peneliti, 2018 pertumbuhan belanja di dpmptsp kota bandung tahun 2013-2017 dapat dikatakan cukup fluktuatif mengalami kenaikan yang berarti positif dan penurunan yang berarti negatif. pertumbuhan belanja tahun 2013 ke 2014 sebesar 10,75% meningkat pesat tahun 2014 ke 2015 menjadi 51,99% yang disebabkan oleh terjadinya inflasi yang tinggi pada tahun tersebut dan turun pada tahun 2016 ke 2017 mengalami persentase pertumbuhan yang negatif sebesar -13,09% yang disebabkan oleh tingkat inflasi, penggunaan anggaran pada belanja langsung dan realisasi anggaran yang lebih besar dibanding periode akuntansi atau tahun sebelumnya. tabel 3.3 inflasi kota bandung tahun 2013-2017 tahun tingkat inflasi (%) 2013 7,97% 2014 7,76% 2015 3,93% 2016 2,93% 2017 3,46% sumber:www.bandungkota.bps.go.id, 2018 3. kinerja belanja berdasarkan keserasian belanja kinerja belanja berdasarkan analisis keserasian belanja menunjukkan bahwa dpmptsp kota bandung tahun 2013-2017 belum melaksanakan harmonisasi dalambelanja, yang dapat dilihat dari proporsi belanja langsung lebih kecil daripada belanja tidak langsung pada tahun 2013, 2014 dan 2017. berbeda dengan porsi realisasi anggaran belanja yang dialokasikan untuk belanja operasional cukup tinggi mencapai rata-rata sebesar 90,51% dapat dikatakan wajar dan serasi karena belanja operasi lebih mendominasi terhadap belanja daerah masih dalam persentase 60-90%. sedangkan untuk belanja modal, porsi realisasi anggarannya masih dikatakan wajar dalam persentase 5-20% terkecuali pada tahun 2017 dengan persentase sebesar 4,49%. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 113 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung a. analisis belanja operasi terhadap total belanja hasil analisis pada belanja operasi terhadap total belanja dikatakan cukup fluktuatif. tahun 2013 persentase belanja operasi sebesar 93,64%, dari total belanja. kemudian tahun 2014-2015 terjadi penurunan dan kembali meningkat di tahun 2017, kenaikan ini terjadi karena pada tahun 2017 belanja pegawai yang mendominasi penggunaan belanja operasi sebesar rp.18.973.187.435. dapat dijelaskan bahwa porsi realisasi anggaran belanja yang dialokasikan untuk belanja operasional cukup tinggi mencapai rata-rata sebesar 90,51% dibandingkan dengan alokasi yang dianggarkan dalam belanja modal. tabel 3.4 analisis belanja operasi terhadap total belanja tahun realisasi belanja operasi (rp) total belanja daerah (rp) rasio belanja operasi terhadap total belanja (%) 2013 17.801.816.412 19.009.511.162 93,64% 2014 18.884.111.259 20.548.471.709 91,90% 2015 27.489.869.261 31.233.164.621 88,01% 2016 27.273.327.704 32.667.112.569 83,48% 2017 27.112.403.786 28.389.334.186 95,50% sumber: diolah oleh peneliti, 2018 b. analisis belanja modal terhadap total belanja berdasarkan pada hasil analisis yang dilakukan pada belanja modal terhadap total belanja terdapat kenaikan dari tahun 2013-2016 sedangkan tahun 2017 terjadi penurunan yang cukup signifikan yaitu 4,49%. adanya penurunan dari tahun 2016 ke 2017 dikarenakan belanja jalan, irigasi dan jaringan yang telah dilakukan pada tahun 2016. pada tahun 2017 hanya menggunakan belanja sebesar rp.1.276.930.400. tabel 3.5 analisis belanja modal terhadap total belanja tahun realisasi belanja modal (rp) total belanja daerah (rp) rasio belanja modal terhadap total belanja (%) 2013 1.207.694.750 19.009.511.162 6,35% 2014 1.664.360.450 20.548.471.709 8,09% 2015 3.743.315.360 31.233.164.621 11,98% 2016 5.593.784.865 32.667.112.569 17,12% 2017 1.276.930.400 28.389.334.186 4,49% sumber: diolah oleh peneliti, 2018 c. analisis belanja langsung dan tidak langsung perhitungan pada tabel belanja langsung dan belanja tidak langsung tahun 2013 menunjukkan realisasi dari anggaran belanja langsung mencapai 42,60% sedangkan belanja tidak langsung sebesar 57,31%. dari tahun 2013-2015 realisasi belanja langsung ini terus naik dam pada tahun 2014 rasio belanja mencapai 45,35% dan meningkat kembali di tahun publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 114 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung 2015 menjadi 57,03%. namun pada tahun 2016 dan 2017 menurun. untuk belanja tidak langsung menurun dari tahun 2013-2015 dan naik kembali pada tahun 2016 dan 2017. tabel 3.6 analisis belanja langsung terhadap total belanja sumber: diolah oleh peneliti, 2018 tabel 3.7 analisis belanja tidak langsung terhadap total belanja sumber: diolah oleh peneliti, 2018 4. kinerja belanja berdasarkan rasio efisiensi belanja kinerja belanja berdasarkan rasio efisiensi belanja, dpmptsp tahun 2013-2017 telah melakukan efisiensi yang baik, yang dapat dilihat dari tingkat rasio efisiensi yang tidak mencapai 100%. namun realisasi belanja belum mencapai 95%. pada tahun 2013 sebesar 88,36% turun pada tahun 2014 menjadi 65,79% selanjutnya naik tahun 2015 sebesar 84,89% dan tahun 2016 sebesar 91,72%. namun turun kembali pada tahun 2017 menjadi 80,12%. penurunan pada tahun 2014 dan 2017 terjadi karena adanya kegiatan dan program yang belum dilakukan pada tahun tersebut. secara keseluruhan rata-rata efisiensi belanja yaitu sebesar 82,05% dan dikategorikan cukup efisien. tabel 3.8 rasio efisiensi belanja tahun anggaran belanja (rp) realisasi belanja (rp) rasio efisiensi belanja% 2013 21.513.270.034 19.009.511.162 88,36% 2014 31.234.348.573 20.548.471.709 65,79% 2015 36.794.064.407 31.233.184.621 84,89% 2016 35.832.662.292 32.667.112.569 91,72% 2017 35.431.846.728 28.389.334.186 80,12% sumber: diolah oleh peneliti, 2018 tahun realisasi belanja langsung (rp) total belanja daerah (rp) rasio belanja langsung terhadap total belanja (%) 2013 8.099.612.562 19.009.511.162 42,60% 2014 9.319.075.848 20.548.471.709 45,35% 2015 17.812.642.808 31.233.164.621 57,03% 2016 16.938.177.987 32.667.112.569 51,85% 2017 9.416.146.751 28.389.334.186 33,16% tahun realisasi belanja tidak langsung (rp) total belanja daerah (rp) rasio belanja tidak langsung terhadap total belanja (%) 2013 10.909.898.600 19.009.511.162 57,31% 2014 11.229.395.861 20.548.471.709 54,64% 2015 13420.541.813 31.233.164.621 42,96% 2016 15.926.934.592 32.667.112.569 48,75% 2017 18.973.187.435 28.389.334.186 66,83% publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 108-115 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ cecep wahyu hoerudin, bayu eka lesmana, wilda fatimah 115 kinerja belanja daerah dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung simpulan hasil varians belanja dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) kota bandung tahun 2013-2017 telah menunjukan kinerja yang baik, sesuai dengan teori mahmudi yang menyatakan bahwa kinerja anggaran disebut baik apabila realisasinya tidak melebihi anggaran. untuk hasil pertumbuhan belanja dpmptsp kota bandung tahun 2013-2017 dapat dikatakan cukup fluktuatif, pada tahun 2013-2016 mengalami kenaikan dan penurunan tetapi bergerak positif berbeda dengan tahun 2017 yang mempunyai persentase negatif yang disebabkan oleh terjadinya inflasi dan tidak terlaksananya suatu program yang sudah dianggarkan. hasil analisis keserasian belanja menunjukkan bahwa dpmptsp kota bandung belum melakukan harmonisasi belanja, dilihat dari belanja langsung yang lebih kecil daripada belanja tidak langsung pada tahun 2013, 2014 dan 2017. sedangkan untuk belanja operasi dan belanja modal sudah serasi dapat dilihat dari belanja modal yang lebih kecil daripada belanja operasi dilihat dari porsinya. hasil rasio efisiensi belanja menunjukkan bahwa dpmptsp kota bandung sudah melakukan efisiensi dengan baik karena tingkat rasio efisiensi tidak melebihi 100%. sedangkan secara keseluruhan rata-rat efisiensi belanja yaitu sebesar 82,05% yang termasuk dalam kategori cukup efisien. namun jika dilihat dari daya serap anggaran cukup rendah. referensi darman, d. (2016). pengaruh pajak daerah dan dana alokasi umum terhadap sisa lebih pembiayaan anggaran (survey pada kabupaten/kota di provinsi sulawesi tengah). e jurnal katalogis, volume 4 nomor 6, issn: 2302-2019. halim, a. (2012). akuntansi sektor publik :akuntansi keuangan daerah. jakarta: salemba empat. halim, a. (2016). manajemen keuangan sektor publik problematika penerimaan dan pengeluaran pemerintah. jakarta: salemba empat. iregar, b. (2015). akuntansi sektor publik (akuntansi keuangan daerah berbasis akrual). yogyakarta: upp stim ykpn. izudin, h., syaparudin., dan m. syamsudin. h. (2013). kinerja keuangan daerah dan hubungan dengan silpa di kabupaten bungo. jurnal perspektif pembiayaan dan pembangunan daerah. vol. 1 no.1. juanda. (2008). hukum pemerintah daerah. bandung: alumni. mahmudi. (2016). analisis laporan keuangan pemerintah daerah. yogyakarta: upp amp ykpn. mahsun, m. (2016). pengukuran kinerja sektor publik. yogyakarta: bpfe yogyakarta . mursyidi. (2009). akuntansi pemerintahan di indonesia. bandung :pt refika aditama pasolong, h. (2013). teori administrasi publik. bandung : alfabeta. saidi, m.d. (2010). manajemen keuangan pemerintahan. yogyakarta: graha ilmu. silalahi, u. (2012). metode penelitian sosial. bandung : refikaaditama. suwanda, d. (2015). sistem akuntansi akrual pemerintah daerah berpedoman sap berbasis akrual. jakarta:penerbit ppm. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 13 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua 1ii sumantri, 2faizal pikri, 3muhammad aldi lubis 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; iisumantri73@gmail.com 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; faizalpikri@uinsgd.ac.id 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; aldymuhammad82@yahoo.co.id abstract this study aims to determine the process of knowing the organization of homeless and beggar coaching by the social rehabilitation office of west java province. in addition, it is also important to know the assistance process carried out by the social rehabilitation office for homeless people who have participated in the rehabilitation program. the method used in this research is descriptive method with a qualitative approach. descriptive method aims to describe or provide a complete picture of the effectiveness of the social rehabilitation program of the bina karya social rehabilitation office. the results showed that in general the program of activities held at the rehabilitation office was very influential on the client, despite the slight changes experienced by the clients. basically, of the many programs held at the hall, the most influencing of the lives of these clients is the skill activities. keywords: public policy, effectiveness, social rehabilitation program, social welfare. pendahuluan gelandangan dan pengemis merupakan salah satu permasalahan sosial yang dapat menjadi penghalang untuk kemajuan pembangunan nasional, yaitu upaya pemangkasan kemiskinan dan cara bagaimana dapat meningkatkan kualitas sumber daya manusia. gelandangan dan pengemis pada dasarnya ialah sekelompok orang yang digolongkan dalam keadaan yang kurang mampu, sehingga mereka berpindah dari desa ke kota untuk mencari kehidupan yang lebih baik. berdasarkan peraturan pemerintah nomor 31 tahun 1980 tentang penganggulangan gelandangan dan pengemis bab 1 pasal 1 ayat 1 dan 2, dijelaskan bahwa gelandangan merupakan sekelompok orang yang hidupnya tidak sesuai dengan aturan hidup dari kebanyakan manusia lainnya, seta tidak memiliki kediaman dan pekerjaan yang tetap di suatu daerah tertentu dan biasanya hidup merantau di tempat umum. sedangkan pengemis merupakan sekelompok orang yang sumber penghasilannya adalah pemberian dari orang lain secara cuma-cuma di tempat umum dengan alasan-alasan yang membuat orang lain simpati padanya. gelandangan dan pengemis biasanya terdiri dari usia produktif, biasanya dengan dasar pendidikan serta skill yang rendah, sehingga mereka tidak memiliki daya saing serta sulit untuk bertahan di kehidupan yang keras ini. dalam menjalani kehidupan dan penghidupan, mereka sudah tidak memperhatikan lagi aturan-aturan yang berlaku bahkan agama sehingga senantiasa mailto:faizalpikri@uinsgd.ac.id publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 14 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua menuntun mereka pada perilaku yang buruk yang berakibat pada terganggunya keamanan, ketertiban dan kenyamanan. hal tersebut tentunya tidak dibenarkan, karena sudah ada peraturan perundang-undangan yang mengaturnya. kesejahteraan sosial merupakan sebuah sistem atau lembaga yang memberikan pelayanan sosial serta institusi yang dibangun untuk membantu individu maupun kelompok untuk menvapai hubungan baik secara personal maupun untuk mengembangkan suatu kemampuan dan kesejahteraan atau kebutuhan keluargan dan masyarakat semuanya berjalan dengan seimbang, pengetian itu dikemukakan oleh fiendlander (1980:4). tujuan-fungsi dan timbulnya masalah kesejahteraan sosial (nurdin,1990). kesejahteraan sosial sebagai sistem mempunyai tujuan dan fungsi-fungsi, yaitu: 1) tujuan kesejahteraan sosial a) kehidupan yang sejahtera dapat dikatakan tercapai jika standar kehidupan pokok seperti sandang, pangan dan papan serta hubungan sosialnya sudah dapat terlaksana dengan baik. b) penyesuaian diri yang baik daapt dicapai dengan cara menggali sumber daya dan mengembangkan taraf hidup yang memuaskan baik kepada masyarakayt maupun lingkungannya. 2) fungsi-fungsi kesejahteraan sosial fungsi dari kesejahteraan sosial ialah mengelola adanya disfungsional. fungsi kesejahteraan sosial pada dasarnya memiliki tujuan untuk membasmi serta mengurangi berbagai tekanan yang disebabkan oleh berbagai perubahan sosial ekonomi, serat dapat menghindari terjadinya sistem sosial yang buruk yang akan berdampak pada proses pembangunan serta membuat suatu kondisi dimana kondisi tersebut mampu mendorong meningkatnya kesejahteraan masyarakat. pengertian reorganisasi memiliki ccakupan yang cukup luas serta dalam berkaitan dengan kegiatan yang diselenggarakan untuk memberkan pemulihan dan pemberian fungsi atau peranan baru. a) fungsi penyembuhan (curative) untuk melakukan pemulihan atau rehabilitasi yang dilakukan untuk penanaman serta menumbuhkan fungsi sosial, baik dalam dirinya sendiri maupun kelompok masyarakat umum. program dari kesejahteraan sosial ialah melakukan penyembuhan apabila di dalamnya tercakup sekumpulan kegiatan yang diperuntukan untuk menguarangi keadaan-keadaan, ketidakmampuan fisik, emosional dan sosial agar orang yang mengalami masalah tersebut dapat berfungsi secara normal kembali di dalam masyarakat. b) fungsi pencegahan (preventive) kesejahteraan sosial yang memiliki sifat pencegahan yang diperuntukan untuk dapat memperkuat suatu kelompok, keluarga, serta kesatuan masyarakat untuk menegah timbulnya masalah atau kondisi sosial yang baru. c) fungsi pengembangan (development) kegiatan ini berfungsi untuk dapat mengembangkan berbagai tujuan serta orientasinya untuk memberikan sumbangan langsung bagi proses pembangunan. tindakan yang dilakukan untuk berlangsungnya kesejahteraan suatu unsur pelaksanaan agar terjadinya suatu perubahan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 15 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua yaitu dalam meningkatkan proses perubahan sosial. hal ini sangat berpengaruh terhadap perubahan struktur serta fungsi kelaurag maupun masyarakat, sehingga pesertanya disipkan untuk mendapatkan serta melaksanakan peran, fungsi dan tanggung jawab yang baru. d) fungsi penunjang (supportive) dalam hal ini mencakup berbagai kegiatan untuk membantu mewujudkan tujuan. contohnya, untuk membantu terwujudnya tujuan kebijaksanaan pemerintah dalam memperkuat program kependudukan serta keluarga berencana dengan cara melalui motivasi yang diberikan serta sikap yang dilakukan oleh orang-orang baik itu kelompok, keluarga maupun masyarakat. 3) timbulnya masalah kesejahteraan sosial. penyebab timbunya masalah sosial ini disebakan karena terjadinya beberapa hambatan, antara lain: a) sangat tergantung pada perekonomian b) tidak memiliki potensi untuk menyesuaikan diri c) disebabkan karena tingkat kesehatan yang rendah d) tidak adanya waktu luang dan sarana rekreasi. e) terbentuknya keadaan sosial serat pengolahan pelayanan sosial yang tidak efektif gibson (1994:31) mengemumukan arti dari efektivitas melalui dua pendekatan sistem, yakni: 1) semua siklus input-proses-output, bukan hanya dilihat dari output saja, dan 2) adanya feedback atau timbal bail yang diakibatkan oleh hubungan antara organisasi dengan lingkungan disekitarnya. sedangkan menurut menurut siagian (2001:24), efektivitas dapat diartikan sebagai hasil dari sejumlah barang atas jasa kegiatan yang dilakukan yang merupakan pemanfaatan dari sumber daya sarana maupun prasana dalam jumlah tertentu yang secara sadar telah ditetapkan sebelumnya. tercapai tidaknya suatu tujuan tertentu merupakan cerminan dari keberhasilan efektivitas. jika kegiatan yang dilaksanakan sudah mendekati tujua, maka dapat disimpulkan semakin tinggi tingkat efektivitasnya. efektivitas dapat diukur dari seberapa jauh tujuan serta efisiensi dapat dicapai, dengan mengkombinasikan sumber daya dnegan cermat. atmosoeprapto (2002:139) memberikan arti bahwa efektivitas adalah melakukan hal yang benar. budiani (2007: 53) mengemukakan efektivitas suatu program dapat diukur melalui berbagai variabel yakni seperti berikut: a. ketepatan program yakni mengukur sejauh mana peserta yang terhimun dalam prgram tersebut sudah mencapai tujuan atau sasaran yang telah ditentukan b. sosialisasi program merupakan potensi dari penyelenggara program dalam melaksanakan penyampaian suatu informasi mengenai program tersebut baik pada masyarakat luas dan khususnya bagi peserta program. c. pencapaian tujuan program, dapat diukur ketika antara hasil yang di dapat dengan tujuan yang ditentukan sudah sesuai atau seimbang. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 16 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua d. pemantuan program ialah keberlangsungan kegiatan seetlah program dilaksanakan sebagai bentuk perhatian kepada peserta program. berdasarkan undang-undang republik indonesia no. 11 tahun 2009 tentang kesejahteraan sosial bab i pasal i ayat 8 menyatakan bahwa salah satu program pemerintah adalah rehabilitasi sosial. rehabilitasi sosial adalah pengembangan bagaimana seseorang dapat menjalankan fungsinya secara layak atau wajar dalam kehidupan bermasyarakat. lebih lanjut dalam pasal 7 ayat 1 rehabilitasi sosial ini dapat diartikan untuk mengembalikan dan meningkatkan skill dari seseorang yang tidak berjalan sesuai dengan fungsi yang seharusnya dalam melaksanakan fungsi sosial selaknya kebanyakan orang. fenomena yang pada umumnya terjadi di kota besar, seperti gelandangan dan pengemis, disebabkan karena susahnya hidup yang mereka alami di pedesaan. ini merupakan akibat dari peningkatan jumlah penduduk dan semakin berkurangnya tanah garapan. sedangkan pada umumnya masyarakat yang hidup di desa merupakan masyarakat miskin. hal ini mendorong mereka untuk mencari penghidupan di tempat lain untuk memperbaiki kehidupan mereka kedepannya, lalu pergi ke kota. ketertarikan yang disebabkan oleh perkembangan pembangunan infrastruktur serta keadaan sosial ekonomi di kota besar yang sangat pesat, merupakan faktor pendorong berpindahnya masyrakat desa ke kota. hal lain yang menjadi faktor pendorong perpindahan masyarakat desa ke kota ialah diperburuk oleh pembangunan yang lambat di pedesaan. data gelandangan dan pengemis tahun 2015 menurut dinas sosial provinsi jawa barat berturut turut adalah 5.800 dan 2.757. namun jumlah tersebut mengalami peningkatan ditahun 2017 yaitu sebesar 7.949 untuk gelandangan dan 15.400 untuk pengemis. jumlah gelandangan dan pengemis di jawa barat sebagian besar berada di kota bandung, dikarenakan bandung merupakan ibu kota provinsi. sehingga banyak masyarakat desa yang menjadi pengemis di kota bandung. hal tersebut menunjukan bahwa adanya ketidaksesuain antara peraturan pemerintah provinsi jawa barat nomor 10 tahun 2012 pasal 48 ayat 1 dan 2 tentang ketertiban sosial yang menyatakan bahwa ketertiban sosial dan fasilitas umum yang seharusnya bersih dari kegiatan pengumpulan uang atau barang di muka umum yang telah dijamin oleh pemerintah kabupaten kota, namun yang tejadi, sangat bertentangan dengan peraturan perundang-undangan yang berlaku. gelandangan dan pengemis akan cenderung mengalami peningkatan, sebagai akibat dari kondisi sosial ekonomi yang mengakibatkan meningkatnya kemiskinan, pendidikan yang semakin rendah serta rasa aman oleh karena itu masalah gelandangan, pengemis harus ada penanganan yang serius baik oleh pemerintah maupun partisipasi dari masyarakat lainnya dengan suatu perencanaan yang berkesinambungan. salah satunya yaitu melalui rehabilitasi sosial di tiap-tiap daerah provinsi termasuk provinsi jawa barat yang mendominasi adanya gelandangan dan pengemis. rehabilitasi sosial dinas sosial provinsi jawa barat dilakukan melalui balai rehabilitasi sosial bina karya (brsbk). balai ini memberikan pelayanan serta rehabilitasi sosial untuk orang-orang yang mengalami masalah baik itu dalam aspek kesejahteraan sosial seperti gelandangn dan pengemis. balai rehabilitasi sosial bina karya (brsbk) jawa barat memiliki peran untuk dapat memperbaiki permasalahan yang terjadi pada gelandangan dan pengemis, setidaknya keterlibatan dalam pembangunan, minimal untuk keluarga dan diri sendiri. namun publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 17 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua pada kenyataannya masih banyak para gelandangan dan pengemis yang sudah dibina dan direhab di brsbk kemballi lagi ke sudut kota jawa barat. orang miskin dan pmks ialah kelompok yang sering kali tersisihkan, hal ini dikarenakan kehidupan mereka tidak terjamah oleh strategi pembangunan dimanan mekanisme pasar dijaikan sebagai tumpuan. rentannya kelompok ini, disebakan karena kecacatan fisiknya atau penyandang disabilitas serta pengangguran yang kurang mampun merespon perubahan sosial yang terjadi disekitarnya, dimana hal ini mengakibatkan kelompok ini makin tidak terlihat dan tersisihkan. pemerintah provinsi jawa barat dalam hal ini dinas sosial provinsi jawa barat melalui balai bina karya dalam menuntas masalah kemiskinan dalam kategori gepeng mempunyai program-program sebagai berikut: tabel 1.1 program-program rehabilitasi sosial brsbk no program-program rehabilitasi output 1 bimbingan fisik, mental,dan spiritual bimbingan fisik, mental, dan spiritual bertujuan untuk membangun konsep diri yang positif dan percaya diri. 2 bimbingan sosial perorangan bimbingan sosial perorangan bertujuan untuk membantu individu agar klien mampu menyesuaikan diri dengan lingkungan sosialnya. 3 bimbingan sosial kelompok bimbingan sosial kelompok bertujuan untuk mengurangi permasalahan yan terjadi pada klien melaui cara pemanfaatan dinamika kelompok. 4 bimbingan keterampilan dan kewirahusaan a. pengolahan bahan pangan sehingga layak jual b. keterampilan menjahit c. keterampilan montir motor d. keterampilan tambahan berupa bercocok tanam dan kerajinan tangan a. pengolahan bahan pangan agar para gepeng mampu membuat bahan olahan pangan yang layak dijadikan peluang usaha. b. keterampilan menjahit dimaksudkanagar gepeng memiliki keterampilan dan peluang usaha kecil kecilan. c. keterampilan montir motor dimaksudkan agar para gepeng dapat memahami prihal otomotif sehingga memiliki keterampialn dan pekrjaan layak. d. keterampilan pertanian agar para gepeng bisa bercocok tanam. e. keterampilan handycraft dimaksudkan para gepeng memilik kerajinan tangan di diri masing masing sumber: balai rehabilitasi sosial bina karya jawa barat program yang dilaksanakan oleh balai rehabilitasi bina karya dimaksudkan agar dampak yang dihasilkan dapat mencegah gepeng tidak kembali ke jalanan karena dalam pelaksanaan para gepeng telah diberikan rehabilitasi berupa keterampilan dan spiritual yang cukup dan bertujuan mengubah pola pikir kerah yang tentunya lebih baik. pada observasi awal, peneliti mendapatkan pengakuan dari seorang mahasiswa yang magang disana, mahasiswa tersebut mengakui kalau para gepeng telah mengikuti berbagai program rehabilitasi yang diberikan oleh balai bina karya, tetapi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 18 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua masih banyak yang kembali ke jalanan ibu kota, dan mengganggap pendapatan mengemis lebih menjanjikan dari pada berwirausaha. dengan demikian, penelitian ini bertujuan untuk menganalisis efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua. metode penelitian metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. metode deskriptif bertujuan untuk medeskripsikan atau memberi suatu gambaran secara lengkap terhadap efektivitas program rehabilitasi sosial balai rehabilitasi sosial bina karya. metode penelitian ini menggunakan penelitian dengan pendekatan kualitatif karena pendekatan kualitatif merupakan penelitian yang menghasilkan ide-ide, aspirasi yang tidak menghasilkan angka tetapi berupa deskripsi dalam bentuk kata dan analisis. hasil dan pembahasan upaya pembangunan bidang kesejahteraan sosial termasuk peningkatan kesejahteraan sosial yang diperuntukan bagi orang-orang jalanan, pengemis, korban perdagangan manusia, gelandangan, serta orang-orang yang berada di kolong jembatan merupakan bagian integral dari pembangunan nasional yang mengupayakan agar tidak seorangpun tertinggal dan tidak terjangkau dalam proses pembangunan. sebagai manusia mereka pada hakikatnya memiliki kemampuan diri yang dapat dikembangkan, namun untuk mengembangkan kemampuan tersebut perlu adanya proses khusus yaitu melalui pelayanan rehabilitasi sosial diselenggarakan untuk orang-orang jalanan, pengemis, korban perdagangan manusia, gelandangan, serta orag-orang yang berada di kolong. undang undang dasar 1945 pasal 27 ayat (2) menyatakan bahwa: “tiap tiap warga negara berhak atas pekerjaan dan penghidupan yang layak bagi kemanusiaan”. demikian pula pasal 34 bahwa: “fakir miskin dan anak terlantar dipelihara oleh negara”. setiap warga negara dalam pengertian tersebut di atas termasuk bagi orang-orang yang mengalami disfungsi sosial yang disebabkan oleh berbagai macam faktor baik karena kemiskinan, kecacatan, keterlantaran, ketunaan sosial, korban bencana dan pengungsi, keterpencilan, eksploitasi, korban tindak kekerasan dan disintegrasi. untuk dapat memperoleh kehidupan dan penghidupan yang layak serta mewujudkan kesejahteraan sosialnya, maka pemerintah berkewajiban mengupayakan fasilitas fasilitas yang diperlukan dalam rangka peningkatan sumber daya manusia menuju pembangunan manusia seutuhnya. salah satu upaya yang dilaksanakan oleh pemerintah dalam rangka penyediaan fasilitas bagi pelayanan sosial adalah dilaksanakan melalui sistem panti. 1. pelaksanaan pembinaan gelandangan dan pengemis brsbk proses penanganan yang diselenggarakan oleh balai rehabilitasi sosial bina karya ini adalah pembinaan berupa bantuan pertolongan, bimbingan, perawatan serta rehabilitas dimana kegiatan berlangsung secara terstruktur, jelas arah tujuannya, serta diremcanakan dengan baik dengan dasar pendekatan pekerjaan sosial yang diperuntukan untuk agar dapat meningkatnya publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 19 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua kesejahteraan sosial para pengemis tersebut. dibawah, penulis sajikan bagan pola operasional pengangan keluarga binaan sosial (kbs) balai rehabilitasi sosial bina karya cisarua provinsi jawa barat. gambar 4.1 pola operasional pengangan keluarga binaan sosial (kbs) balai rehabilitasi sosial bina karya cisarua provinsi jawa barat adapun pola operasional dalam meningkatkan kesejahteraan sosial di balai rehabilitasi sosial bina karya ini dilaksanakan selama 4 bulan per angkatan mulai dari klien masuk sampai berakhirnya waktu yang sudah ditetapkan. untuk terciptanya ketertiban pelayanan kesejahteraan tersebut, maka pihak balai melakukan tahap-tahap proses pelayanan berdasarkan pada buku acuan (pedoman) yang dikeluarkan oleh dinas sosial yang diantaranya sebagai berikut: a. pendekatan awal tahap pendekatan ini adalah serangkaian kegiatan yang dilakukan guna untuk memperkenalkan segala sesuatu yang ada di balai. 1) sosialisasi pendekatan awal penerimaan bimbingan mental sosial & keterampilan praktek belajar kerja orientasi & konsultasi identifikasi masalah motivasi seleksi registrasi penelaahan pengungkapan masalah penempatan dalam program bimbingan fisik & mental bimbingan sosial bimbingan keterampilan p e r s i a p a n p e n y a l u r a n bimbingan kesepian dan peran serta masyarakat bimbingan sosial masyarakat pembinaan bantuan stimulan produktif bimbingan usaha/kerja p e n y a l u r a n bimbingan peningkatan kehidupan bermasyarakat dan berperan serta dalam pembangunan bantuan pengembangan usaha/ bimbingan peningkatan keterampilan bimbingan pemantapan/ peningkatan usaha terpadu razia motivasi jalanan instansi terkait tujuan:terbina dan berkembangnya tata kehidup&sosial para gelandanga & pengemis yang meliputi pulihnya kembali rasa harga diri, tanggung jawab sosial serta berkemauan melaksanakan fungsi sosialnya dalam kehidupan dan penghidupan masyarakat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 20 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua sosialisasi dilaksanakan dalam rangka menyampaikan informasi tentang program dan kegiatan balai rehabilitasi sosial bina karya kepada dinas sosial kota dan kabupaten dengan maksud agar kegiatan pelayanan rehabilitasi sosial gelandangan mendapatkan informasi dan jadwal pembinaan yang dilaksanakan oleh balai. 2) identifikasi, seleksi, dan motivasi pelaksanaan kegiatan seleksi, identifikasi, dan motivasi awal bagi calon warga binaan dilakukan oleh dinas sosial kota dan kabupaten. hasil dari seleksi, identifikasi, dan motivasi calon warga binaan selanjutnya dikirim ke balai oleh dinas sosial kota kabupaten. calon warga binaan yang dikirim dari dinas sosial kota dan kabupaten selanjutnya diseleksi ulang oleh para pekerja sosial dan seksi penerimaan dan penyaluran di balai untuk memeriksa kesesuaian calon warga binaan dengan kriteria yang telah ditentukan. b. penerimaan registrasi sebelum calon klien masuk kedalam balai dan mengikuti seluruh program, terlebih dahulu klien harus memberi data-data pribadi seperti ktp dan kk atau surat keterangan dari dinas sosial masing-masing. 1) penelaah dan pengungkapan masalah a) faktor yang menentukan pengaruh signifikan terhadap penyebab berlangsungnya keadaan yang dialami oleh para gelandangan dan pengemis beserta keluarganya pada saat ini. b) faktor penentu lainnya yang paling kritis, keterkaitan antara pemahaman dengan memilih faktor-faktor yang dapat diatasi dan menentuan sumber, tersedianya motivasi serta kekuatan. c) pengkajian kembali dapat dilakukan setelah dilakukannya pengujian serta penyusunan instrumen yang telah tersusun, para profesional yang terlibat didalamnya, antara lain tes kemampuan, tes psiko sosial, catatan kasus, tes penyesuaian sosial dan lain-lain. 2) tahap resosialisasi mental sosial dan keterampilan kegiatan ini bertujuan untuk menumbuhkan pengertian, kepedulian serta kemauan masyarakat untuk ikut berperan dalam melaksanakan pembinaan kesejahteraan sosial bagi para pengemis dan gelandangan dan bimbingan ini dilakukan untuk penyiapan tempat penyaluran sesuai dengan keterampilan dari masing-masing klien. a) bimbingan sosial hidup bermasyarakat bimbingan sosial ini merupakan proses yang utama, karena pada bagian ini merupakan tahap peringanan beban dari sebuah balai dalam kegiatan yang bertujuan untuk mempersiapkan para gelandangan dan pengemis, untuk kembali ke masyarakat. b) bimbingan usaha kerja produktif bimbingan ini dilakukan untuk penyiapan tempat penyaluran kerja/usaha/transmigrasi para klien setelah menerima bimbingan/pembinaan rehabilitasi selama berada di dalam balai. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 21 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua 3) tahap penyaluran tahapan ini bertujuan untuk menempatkan klien pada lapangan kerja atau sektor usaha sesuai dengan bakat dan keterampilan yang dimiliki. jenis penyaluran berupa penyaluran ke lapangan kerja/usaha, kembali kekeluarga/daerah asal, ataupun mengikuti program transmigrasi berwirausaha. 4) tahap bimbingan lanjut rancangan yang dilakukan dalam tahap ini melakukan kegiatan bimbingan yang dilakukan untuk memantau perkembangan bekas klien guna memantapkan, meningkatkan dan mengembangkan kemandirian klien. kegiatan ini dilakukan oleh beberapa pihak terkait yang bekerjasama dengan pihak balai terkait. jadwal pembinaan gelandangan dan pengemis pelaksanaan program yang berada di balai rehabilitasi sosial bina karya ini yakni dilaksanakan rutin yakni dari hari senin sampai minggu, dimulai dari pukul 05.15 sampai 21.00 wib. adapun pelaksanaannya diselenggrakan oleh aparatur sosial atau pekerja kesejahteraan sosial serta tenaga teknis lainnya seperti psikolog, guru, dokter, tenaga instruktur serta para petugas dari lembaga/instansi terkait lainnya. 2. pengawasan yang dilakukan oleh brsbk terhadapat gelandangan dan pengemis yang telah mendapatkan pembinaan pengawasan kepada gelandangan dan pengemis setelah melaksakanan program adalah salah satu bentuk yang dilakukan oleh balai agar kita dapat menetapkan tujuan supaya terealisasi dengan baik dan untuk memastikan bahwa para gelandangan dan pengemis tidak turun lagi ke jalan dan memberikan suatu bantuan berupa usaha yang diberikan kepada mereka. pengawasan dilakukan oleh aparatur atau pegawai balai langsung turun ke lapangan dimana mereka menjalankan usaha baru mereka, apakah mengalami kemajuan yang signifikan atau tidak. berdasarkan wawancara dapat disimpulkan bahwa pengawasan yang dilakukan setelah program dilaksanakan oleh balai sudah mengalami progres yan cukup baik dengan melakukan pengawasan serta memberikan suatu bantuan berupa usaha-usaha yang dijalankan oleh mereka, sehingga mereka dapat mengembangkan usahanya sendiri setelah dilakukannya pemberdayaan, agar mereka tidak terjun kembali kejalan. 3. analisis swot kekuatan yang berada di program balai rehabilitasi sosial bina karya ini, dalam mengefektivitaskan program rehabilitasi terhadap pengemis, gelandangan, tidak menutup kemungkinan adanya sejumlah faktor pendukung dan faktor penghambat. pada dasarnya, para pengemis yang dibina di balai ini mempunyai potensi tersendiri yang kemudian mereka ini memiliki keinginan yang kuat untuk mengembangkan minat dan bakatnya tersebut dalam menghadapi segala permasalahan yang akan terjadi dalam kehidupannya. terciptanya jalinan sikap kekeluargaan dan kebersamaan antara pengurus dan para pengemis yang menjadi klien di balai sehingga dalam melaksanakan pembinaan tersebut menimbulkan adanya pendekatan secara emosional, saling percaya dan saling bertanggung jawab antara keduanya. yang paling mendukung lancarnya pelaksanaan program adalah dengan adanya semangat serta keinginan yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 22 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua kuat dari para klien dalam mengikuti pembinaan/bimbingan tersebut, diantaranya berupa bimbingan motivasi, bimbingan keagamaan, bimbingan keterampilan, dan sebagainya. kelemahan yang dijumpai dalam pelaksanaan program, terhadap gelandangan dan pengemis. kurangnya anggaran yang diberikan oleh pemerintah setempat sehingga menghambat pelaksanaan program. tingkat pendidikan yang rendah menyebabkan beberapa materi yang disampaikan sangat lamban untuk diterima oleh gelandangan dan pengemis. waktu pembinaan yang dirasa terlalu singkat, yang bila tidak dimanfaatkan dengan baik maka akan mengakibatkan ketidaksungguhan dan ketidakseriusan terhadap materi yang akan didapat oleh para klien. atau bahkan dirasa tidak cukup untuk merubah secara total segala pola tingkah laku para pengemis yang sudah terbiasa dengan kehidupan jalanan yang berlatar belakang tidak mengindahkan tata kemasyarakatan, sehingga dikhawatirkan mereka bisa kembali lagi melakukan aktivitasnya sebagai penyandang masalah kesejahteraan sosial. kurangnya sarana dan prasarana yang memadai sehingga menghambat jalannya suatu program. seperti ruang kelas, tempat tinggal klien yang kurang layak dan terbatasnya sumber air yang bersih dan tidak fokusnya klien yang sedang mengikuti program karena membawa anak anaknya kekelas. kurangnya pemantauan ketempat tinggal klien oleh pekerja sosial sehingga banyak klien yang bisa saja keluar tanpa seijin pekerja social dan kurangnya sumber daya manusia yang berkualitas. peluang keberhasilan program yaitu dengan memberikan modal kepada klien yang telah menyelesaikan masa program, bekal tersebut merupakan salah satu peluang agar para klien dapat mandiri dan memulai usaha dengan menerapkan ilmu ilmu yang didapatkan dibalai rehabilitasi, sehingga mereka tidak kembali lagi kejalanan. hal tersebut akan mengurangi angka gelandangan dan pengemis di provinsi jawa barat. ancaman yang mungkin terjadi diantaranya adalah para klien yang telah mendapatkan program rehabilitasi kembali kejalanan, hal tersebut dikarenakan para klien yang kembali kejalanan tidak memiliki tempat tinggal tetap, dan pihak balai tidak memberikan modal yang cukup untuk membuat usaha sehingga mereka berpikir bahwa biaya hidup dijalan lebih murah dibandingkan dengan biaya sewa rumah dan tempat usaha. sehingga pada akhirnya mereka lebih memilih untuk kembali kejalanan. hal ini menjadi ancaman bagi pemerintah khususnya dinas sosial provinsi jawa barat dan balai rehabilitasi sosial bina karya agar melakukan evaluasi terhadap program rehabilitasi sosial sehingga ancaman tersebut dapat teratasi. simpulan dalam penyelenggaraan pembinaan yang dilaksanakan terhadap para gelandangan dan pengemis adalah berupa pelayanan dan rehabilitasi. diantaranya dilakukan melalui berbagai kegiatan bimbingan, baik berupa bimbingan spiritual, fisik, sosial, mental maupun bimbingan keterampilan. pada dasarnya, pembinaan yang dilaksanakan di brsbk tersebut tidak lain bertujuan tujuan dari dilaksanakannya program tersebut dapat diistilahkan dengan “me-manusia-kan manusia”. dimana program tersebut diantaranya ditujukan untuk mencegah agar tidak adanya gelandangan dan pengemis didalam masyarakat, mengurangi meningkatnya jumlah gelandangan dan pengemis di masyarakat, hidup bermasyarakat kembali bekas gelandangan dan pengemis agar menjadi bagian dari masyarakat yang mempunyai kemampuan guna mendapat hidup yang lebih baik, kehidupan yang semestinya sejajar dengan kebanyak orang lainnya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 23 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua referensi anggara, s. (2012). ilmu administrasi negara. bandung: cv pustaka setia. atmosoeprapto, k. (2002). menuju sdm berdaya – dengan kepemimpinan efektif dan manajemen efisien. pt. alex media komputindo: jakarta. dimock & dimock. (1992). administrasi negara. jakarta: rineka cipta. effendy, o.u. (2003). ilmu, teori dan filsafat komunikasi. bandung: citra aditya bakti. etzioni, a. (1982). organisasi-organisasi modern. alih bahasa oleh suryatim. jakarta: diterbitkan atas kerja sama universitas indonesia dan pustaka bradjaguna. fahrudin, a.d. (2012). pengantar kesejahteraan sosial. bandung: pt revika aditama. gibson, dkk. (1994). organisasi dan manajemen perilaku struktur proses. (terjemahan: djoerban wahid). jakarta: penerbit erlangga hariwoeryanto, k. (1987). kebijaksanaan sosial dan evaluasi kesejahteraan sosial. bandung: pt. karya nusantara meleong, l.j. (2001). metodologi penelitian kualitatif. bandung: remaja rosdakarya. nasution. s. (2000). metodologi penelitian naturalistik kualitatif. bandung: taristo. ndraha, t. (2005). teori budaya organisasi. pt. rineka cipta, jakarta. nurdin, m.f. (1990). pengantar studi kesejahteraan sosial. bandung: angkasa bandung. undang-undang republik indonesia no. 11 tahun 2009 tentang kesejahteraan sosial. undangundang dasar 1945 pasal 34 fakir miskin dan anak terlantar dipelihara oleh negara. peraturan pemerintah republik indonesia nomor 31 tahun 1980 tentang penganggulangan gelandangan dan pengemis bab 1 pasal 1 ayat 1 dan 2. peraturan daerah provinsi jawa barat nomor 10 tahun 2012 tentang penyelenggaraan sosial. peraturan gubernur jawa barat nomor 113 tahun 2009 tentang organisasi dan tata kerja unit pelaksana teknis dinas dan badan di lingkungan pemerintah provinsi jawa barat. peraturan pemerintah republik indonesia (pp) no 31 tahun 1980 tentang penanggulangan gelandangan dan pengemis. siagian, s.p. (1986). organisasi, kepemimpinan dan perilaku organisasi. jakarta: penerbit gunung agung. sihombing, m.j. (2005). kekerasan terhadap masyarakat marjinal. yogyakarta: narasi. steers, r.m. (1985). efektivitas organisasi (penerjemah magdalena jamin). jakarta: penerbit erlangga. stoner, j. (1984). manajemen. intermedia: jakarta. sugiono. (2007). metode penelitian penelitian pendidikan pendekatan kualitatif, dan r&d. bandung: alfabeta. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 13-24 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ___________________ ________________________________________________________ ii sumantri, faizal fikri, muhammad aldi lubis 24 efektivitas program rehabilitasi sosial terhadap gelandangan dan pengemis di balai rehabilitasi sosial bina karya cisarua suharto, e. (2010). analisis kebijakan publik panduan praktis mengkaji masalah dan kebijakan sosial. bandung: cv alphabet. sumaryadi, i.n. (2005). perencanaan pembangunan daerah otonom dan pemberdayaan masyarakat. jakarta: penerbit citra utama tangkilisan, h.n.s. (2005). manajemen publik. jakarta: penerbit grasindo ulbert, s. (2012). metode penelitian sosial. bandung: refika aditama waldo, d. (1996). pengantar studi public administration. jakarta: bumi aksara. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 12 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta implementasi peraturan bupati purwakarta no. 69 tahun 2015 tentang pendidikan berkarakter 1faizal pikri, 2rodlial ramdhan tackbir abubakar, 3nurmilah adawiyah 1administrasi publik, fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; faizalpikri@uinsgd.ac.id 2sekolah tinggi ilmu administrasi lan bandung; rodlial.ramdhan@stialanbandung.ac.id 3administrasi publik, fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; nurmilahadawiyah1@gmail.com abstract education is one of the basic things tha must be obtaned by citizen in every country. this research is motivated by there are complaints from parents who do not have time to prepare food for their children who attend school too late in the morning. however, there are students or teachers who come late and don’t break the rules. the purpose of this research is to analyze the implementation of regent regulations related to school hours rules. the theory used in this research is the theory of edward iii which includes communication, resources, disposition, and bureaucratic structure. the research method use is descriptive research reluctant to use qualitative approach. the data collection technique is direct observation, in-depth interview, library study, and documentation. the data analysis technique used is data reduction, data presentation, and conclusion drawing. the result of the study show that the policy of school hours at 06.00 is not appropriate to be implemented. therefore, some improvements are needed regarding the policy regulations. keywords: policy implementation, character education, school hours rules. pendahuluan salah satu daerah yang telah mengimplementasikan tujuan pendidikan nasional adalah purwakarta, yaitu melalui peraturan bupati purwakarta nomor 69 tahun 2015 tentang pendidikan berkarakter. tujuan diselenggarakannya pendidikan berkarakter bagi seluruh sekolah di daerah kabupaten purwakarta berdasarkan pergub tersebut adalah sebagai berikut: 1) sebagai acuan bagi guru untuk membimbing dan mengasuh peserta didik yang termasuk kedalam proses belajar di sekolah; 2) memberikan pelatihan bagi peserta didik untuk menerapkan pola hidup yang tertib, peduli, mandiri, dan peka terhadap lingkungan sekitarnya; 3) menjadikan sekolah sebagai saarana untuk membentuk sikap maupun perilaku baik para peserta didik; 4) membuat suatu hubungan yang harmonis dan bersinergis antara guru dan orang tua peserta didik untuk mewujudkan cita-cita pendidikan; dan 5) memberikan petunjuk untuk pemerintah di suatu daerah dalam proses perencanan dan perumusan kebijakan khususnya bidang pendidikan yang masuk pada aspek untuk membina mental dan spiritual peserta didik yang terhubung dengan aspek yang bersifat kulikuler. mailto:faizalpikri@uinsgd.ac.id publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 13 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta pengukuran implementasi kebijakan berdasarkan edward iii dalam nugroho (2012: 191) dapat dilakukan melalui 4 variabel, diantaranya: 1. variabel komunikasi komunikasi adalah suatu kegiatan yang dilakukan oleh dua orang atau lebih yang memiliki tujuan untuk menyampaikan informasi kepada orang lain. dalam hal ini, komunikasi yang dimaksud adalah serangkaian informasi yang disampaikan pemerintah kepada masyarakat mengenai suatu kebijakan yang nantinya akan diberlakukan. variable komunikasi ini terdiri dari beberapa dimensi yang terdiri dari transmisi, kejelasan, dan konsistensi. 2. variabel sumber daya dalam proses implementasi kebijakan, tentunya peranan sumber daya sangat penting sebagai unsur pelaksana dari kebijakan yang dibuat. tenaga ahli yang relevan dan andal sangat diperlukan, karena untuk mengefektifkan suatu kebijakan diperlukan orang-orang yang memilliki kemampuan atau keahlian dalam menjalankan tugas-tugasnya. unsur dari sumber daya tersebut diantaranya adalah a) staf, yaitu jumlah staff yang tidak mencukupi, ditambah staff yang kurang kompeten dalam bidangnya merupakan salah satu penyebab dari gagalnya suatu implementasi kebijakan, b) informasi, yaitu terkait dengan tata cara pelaksanaan kebijakan, artinya implementor harus tahu dengan pasti tentang semua yang harus seorang implementor lakukan ketika mereka mendapatkan perintah untuk melakukan sebuah tindakan, dan informasi tentang data kepatuhann para pelaksana pada regulasi pemerintah yang telah ditetapkan. implementor harus tahu apakah seluruh pihak yang terlibat dalam kebijakan tersebut patuh terhadap hukum, c) wewenang, yaitu agar perintah dapat dilaksanakan, maka kewenangan haruslah bersifat formal, d) fasilitas, yaitu dalam implementasi kebijakan, fasilitas fisik yang berupa sarana dan prasaran sangat diperlukan untuk menunjang proses pengimplementasian kebijakan. 3. variabel disposisi (sikap pelaksana kebijakan) disposisi diantaranya merupakan karakter yang dimiliki oleh pelaksana seperti memiliki sikap jujur, memiliki komitmen terhadap tugas yang diterimanya, serta tegas dalam pelaksanaan kebijakan. untuk mencapai hal tersebut dapat dilakukan melalui a) pengangkatan birokrat, yaitu dalam penentuan anggota untuk melaksanakan suatu kebijakan harus mereka yang berdedikasi dalam setiap kebijakan, b) insentif, yaitu dengan memberikan keuntungan atau biaya tertentu dapat menjadi pendorong bagi para pelaksana kebijakan. hal itu dilakukan dengan tujuan untuk pemenuhan kepentingan seseorang (self interest) dalam suatu organisasi. 4. struktur birokrasi struktur birokrasi merupakan kesesuaian antar organisasi birokrasi sebagai penyelenggara implementasi kebijakan publik. namun struktur birokrasi seringkali lemah, selain itu kebijakan yang dibuat pun terkadang begitu rumit, sehingga harus ada kerjasama dengan berbagai pihak. karena, saat tatanan birokrasi tidak teratur pada kebijakan yang telah ada, maka itu akan menjadi penghambat dalam berjalannya suatu implementasi kebijakan. dilihat dari latar belakang diatas, maka penelitian ini bertujuan untuk menganalisis implementasi peraturan bupati purwakarta nomor 69 tahun 2015 tentang pendidikan berkarakter khususnya mengenai aturan jam sekolah dan bagaimana faktor-faktor yang menjadi pendukung dan menghambat proses implementasi peraturan bupati tersebut. metode penelitian publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 14 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. jenis data yang digunakan dalam penelitian ini meliputi data primer yang dikumpulkan dari situasi aktual, atau data yang diambil ketika peristiwa tersebut terjadi sehingga dinamakan data primer. atau dengan kata lain, data primer diperoleh secara langsung dan aktual dari sumbernya yang dapat melalui wawancara dan studi dokumen. selain itu terdapat data sekunder yang merupakan suatu data yang dihasilkan berdasarkan pengumpulan data dari tangan kedua atau dari sumber-sumber lain yang telah tersedia sebelumnya. dalam penelitian ini penulis menggunakan wawancara mendalah secara terstruktur dan tidak struktur. adapun teknik penentuan informan dalam penelitian yang dengan menggunakan teknik purposive sampling, yaitu merupakan suatu teknik pengambilan sampel yang dilakukan secara sengaja. maksudnya, seorang informan tidak diambil secara acak atau random, akan tetapi ditentukan atau dipilih sendiri oleh peneliti yang bersangkutan atas rasionalisasi atau pertimbangan tertentu. peneliti memilih informannya berdasarkan kriteria penilaian tertentu yaitu berdasarkan standarisasi peneliti yang telah ditetapkan sesuai dengan topik penelitian yang akan dilakukan. sedangkan teknik analisis data yang dilakukan adalah dengan teknik hasil reduksi. hasil dan pembahasan pendidikan adalah bagan dari hak dasar yang mesti diperoleh oleh setiap orang. pada penelitian ini penulis melakukan penelitian terkait implementasi kebijakan peraturan bupati purwakarta nomor 69 tahun 2015 tentang pendidikan karakter khususnya pada aturan terkait jam sekolah yang diterapkan pada siswa di kabupaten purwakarta. untuk menganalisis impelementasi dari kebijakan tersebut, peneliti menggunakan model analisis yang dikenalkan oleh edward iii seperti terdapat dalam agustino (2008: 149). berdasarkan hasil observasi adalah sebagai berikut: 1. komunikasi variabel komunikasi yang dimaksud dalam hal ini adalah penyampaian informasi kepada masyarakat yang dilakukan oleh pemerintah terkait suatu regulasi atau kebijakan yang akan diterapkan. pada variabel komunikasi ini terdapat beberapa unsur atau indikator, diantaranya: a) transmisi, seringkali terdapat kesalah pahaman (miskomunikasi) dalam proses komunikasi yang salah satu penyebabnya adalah komunikasi yang melewat berbagai tingkatan yang ada dalam birokrasi yang begitu panjang, sehingga komunikasi berjalan tidak sesuai dengan apa yang diharapkan. artinya komunikasi tersebut terdistorsi di tengah jalannya proses komunikasi. pada dimensi transmisi ini informasi yang disampaikan bukan hanya untuk para implementor dari kebijakan, namun untuk semua kelompok yang menjadi sasaran dan pihak terkait atas kebijakan yang telah dibuat tersebut. dalam hal ini, pergub no. 69 tahun 2015 tentang pendidikan berkarakter mengenai aturan jam sekolah tersebut telah melalui proses panjang. mulai dari perumusan yang dimana dinas pendidikan pemuda dan olahraga kabupaten purwakarta sebagai penanggung jawab, hingga peraturan tersebut diterapkan. b) kejelasan, kejelasan komunikasi sangat diperlukan dalam penyampaian informasi kepada pelaksana agar tidak terdapat kesalah pahaman. berdasarkan hasil observasi terkait pergub purwakarta no. 69 tahun 2015 sampai tahun 2019 ini diketahui dan dipahami dengan jelas baik oleh pelaksana kebijakan, siswa, maupun masyarakat secara umum bahwa tujuan dari dirubahnya aturan jam masuk sekolah yaitu agar terbentuk karakter disiplin para pelajar publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 15 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta juga sebagai salah satu upaya untuk menghindari kemacetan karena jam masuk sekolah dengan jam kerja sama. c) konsistensi, tugas yang diberikan untuk dijalankan melalui komunikasi harus bersifat tetap atau tidak berubah-ubah untuk menghindari timbulnya kebingungan bagi pelaksana di lapangan. berdasarkan hasil wawancara peneliti dengan kepala dinas pendidikan purwakarta, ia menjelaskan bahwa setelah kebijakan tersebut selesai direncanakan, pemerintah melakukan sosialisasi terlebih dahulu kepada seluruh kepala sekolah dan pengawas uptd kecamatan menjalankan fungsi controling terhadap jalannya kebijakan di setiap sekolah secara jelas. sosialisasi dilakukan dengan tujuan agar kebijakan yang dibuat dapat mencapai sasaran dari kebijakan tersebut. dalam proses sosialisasi kebijakan tersebut, media yang seringkali digunakan adalah media elektronik seperti melalui pemberitaan maupun surat kabar agar masyarakat dapat mengetahui dengan baik. hal tersebut dibuktikan dengan adanya hasil wawancara antara peneliti dengan orang tua a1 terkait sosialisasi tersebut. hasil wawancara menunjukkan bahwa ia mengeahui terkait adanya rencana kebijakan tentang aturan jam sekolah yang baru, bahkan ia menyatakan bahwa sebelum kebijakan tersebut di sahkan mereka melakukan rapat orang tua untuk membahas aturan yang baru tersebut. selain itu, berdasarkan hasil wawancara yang dilakukan peneliti dengan orang tua siswa a2 menunjukkan adanya kesamaan jawaban yakni diadakannya sosialisasi dan rapat antar orang tua telebih dahulu. dari hasil wawancara tersebut menunjukkan adanya informasi terlebih dahulu terkait kejelasan dari dibuatnya kebijakan, sehingga informasi disampaikan dengan baik kepada para pelaksana maupun penerima kebijakan. dengan adanya hal tersebut dapat mengurangi terjadinya miskomunikasi yang akan menyebabkan tidak tercapainya kebijakan. dapat disimpulkan bahwa peraturan bupati purwakarta no. 60 tahun 2015 tentang pendidikan berkarakter terkait aturan jam sekolah telah dikomunikasikan dengan baik. sesuai dengan teori yang digunakan yaitu setiap kebijakan yang akan diterapkan dikomunikasikan terlebih dahulu kepada pelaksana kebijakan sehingga tidak terjadi kesalah pahaman ketika pelaksana menyampaikan kepada target atau sasaran dari kebijakan tersebut. 2. sumber daya unsur pelaksana ke dua yang sangat diperlukan keradaannya adalah sumber daya. adanya sumber daya yang kompeten di bidangnya tentu sangat diperlukan. yang dimaksud dengan sumber daya tersebut adalah: a) staff, yaitu berdasarkan hasil wawancara yang peneliti lakukan, ide terkait aturan jam sekolah tersebut pertama kali dikemukakan oleh bapak dedi mulyadi selaku bupati purwakarta pada saat itu. bahkan, setelah pergantian bupati saat ini kebijakan mengenai aturan jam sekolah tersebut masih tetap diberlakukan. hal tersebut dikarenakan adanya sumber daya staff atau pegawai yang kompeten dalam bidangnya yaitu dalam hal pendidikan berkarakter. berdasarkan pemaparan tersebut, dapat disimpulkan bahwa peraturan bupati no. 69 tentang pendidikan berkarakter sudah dilaksanakan dengan baik. berdasarkan teori yang digunakan yaitu suatu kebijakan harus mempunyai sumber daya yang memadai dan kompeten untuk mencapai tujuan dari kebijakan tersebut. dari hasil wawancara yang dilakukan peneliti dapat dilihat bahwa pemerintah kabupaten purwakarta telah memiliki sumber daya staff dan pegawai yang memadai dan kompeten. b) informasi, yaitu kepala dinas pendidikan kabupaten purwakarta menyebutkan bahwa informasi dari sumber daya mengenai pelaksanaan kebijakan telah disampaikan. hal tersebut publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 16 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta dilakukan melalui sosialisasi kepada seluruh kepala sekolah beserta uptd di kabupaten purwakarta. akan tetapi, mengenai informasi data kepatuhan dalam kebijakan no.68 tahun 2015 tentang pendidikan berkarakter tidak ada, yang ada justru mengenai kebijakan larangan pedagang untuk berjualan di lingkungan sekolah yang diawasi oleh satpol pp. sedangkan untuk kebijakan aturan jam masuk sekolah yang diawasi oleh kepala sekolah dan pengawas uptd, sanksi yang diberikan kepada para pelanggar hanyalah berbentuk peringatan dan tidak ada pencatatan khusus bagi yang datang terlambat. hasil dari wawancara menunjukkan bahwa siswa dan guru yang datang terlambat tidak dicatat, mereka hanya diberikan peringatan untuk tidak datang terlambat lagi. selain itu, siswa dan guru yang datang terlambat sempat diberikan peringatan, akan tetapi untuk sekarang jarang sekali diberikan peringatan. seringkali guru dan siswa yang terlambat dibiarkan begitu saja. dari hasil wawancara antara peneliti dengan siswa tersebut menunjukkan bahwa tidak ada data mengenai kepatuhan. tidak adanya sanksi yang diterapkan terkait kebijakan mengenai perubahan aturan jam sekolah ini membuat guru maupun siswa tetap melanggar, karena tidak dilakukan pencatatan secara formal maupun sanksi yang tegas. melihat pada hasil penelitian yang dilakukan, peneliti dapat menyimpulkan bahwasanya berdasarkan teori yang peneliti pakai sebagai alat ukur terkait dimensi sumber daya informasi dari staff belum dilaksanakan dengan baik oleh pemerintah kabupaten purwakarta, yakni dalam hal menjalankan peraturan gubernur nomor 69 tahun 2015 tentang pendidikan berkarakter mengenai aturan jam sekolah. hal tersebut dikarenakan pemerintah kabupaten purwakarta pada hal ini adalah dinas pendidikan, tidak memiliki data kepatuhan siswa dan murid yang melanggar aturan. sehingga hal tersebut menyebabkan suatu kebijakan belum tercapai sesuai dengan tujuan. selain itu, sanksi yang diterapkan bagi para pelanggar hanya dilaksanakan pada awal penerapan kebijakan saja. hal tersebut terlihat dari hasil wawancara yang menyebutkan bahwa saat ini, siswa ataupun guru yang melanggar dibiarkan saja tanpa ada sanksi apapun. c) wewenang, yaitu berdasarkan hasil wawancara, pelaksanaan kebijakan ini perlu dilakukan oleh sumber daya manusia yang kompeten agar pengembangan karakter yang dilakukan sesuai dengan tujuan atau sasaran yang telah ditentukan. oleh karena itu, perlu ada pula pihak-pihak yang kompeten pula untuk melakukan fungsi controling terhadap berlangsungnya pengembangan pendidikan berkarakter di kabupaten purwakarta. maka, pihak yang diberikan kewenangan untuk melakukan pengawasan tersebut adalah kepala sekolah, pengawas uptd di tiap kecamatan, dan dinas pendidikan. berdasarkan hasil observasi, peneliti dapat simpulkan bahwa terkait dimensi wewenang atau sumber daya wewenang telah dilaksanakan dengan baik sesuai dengan teori yang penulis gunakan untuk mengukur hal tersebut. hal tersebut ditandai dengan adanya wewenang yang bersifat formal melalui peraturan bupati no. 69 tahun 2015 tentang pendidikan berkarakter serta adanya pengawasan terhadap jalannya kebijakan tersebut yang dilakukan dengan efektif. d) fasilitas, sarana dan prasarana merupakan salah satu pendukung dalam pelaksanaan sebuah kebijakan. melihat pada hasil dari wawancara yang dilakukan peneliti, dalam penerapan kebijakan tersebut pemerintah kabupaten purwakarta tidak menyediakan fasilitas fisik seperti disediakannya bus sekolah. pemerintah hanya memberikan fasilitas berupa kinerja seperti dilakukannya koordinasi dengan satpol pp, dinas perhubungan, sampai kepolisian untuk mengatur lalu lintas saat jam masuk ataupun jam pulang sekolah. untuk itu, dapat disimpulkan pada dimensi fasilitas terkait implementasi peraturan bupati no. 69 tahun 2015 ini menunjukkan bahwa pemerintah kabupaten purwakarta tidak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 17 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta memberikan bantuan berupa sarana prasarana untuk menunjang proses implementasi kebijakan. sedangkan fasilitas merupakan faktor yang penting untuk mencapai keberhasilan dalam implementasi kebijakan. 3. disposisi tidak boleh terjadi kesenjangan antara pembuat dengan implementor kebijakan, sehingga haruslah ada terjalin hubungan yang akan mendukung terlakasananya implementasi kebijakan. disposisi ini dapat meliputi sikap jujur serta memiliki sikap komitmen terhadap tugas yang telah diterimanya. dalam hal ini, pada implementasinya sikap implementor belum mendukung dan menjalankan tupoksinya secara maksimal. hal tersebut dibuktikan dengan hasil wawancara yang telah peneliti sampaikan sebelumnya, yakni masih adanya guru ataupun murid yang datang terlambat yang dapat memberikan contoh buruk kepada pelajar atau guru lainnya. ditambah dengan sikap dari kepala sekolah yang bersangkutan, tidak melakukan pengawasan terkait berjalannya kebijakan mengenai aturan jam sekolah ini serta tidak memberikan peringatan kepada para pelanggar. ada beberapa hal penting yang perlu menjadi perhatian dari variabel disposisi ini, yaitu sebagai berikut: a) pengangkatan birokrat, maksudnya dalam pemilihan anggota yang bertugas sebagai pelaksana kebijakan haruslah mereka yang berdedikasi terhadap regulasi yang telah dibuat khususnya terhadap kepentingan masyarakatnya. hasil observasi menunjukkan bahwa bapak dedi mulyadi merupakan orang yang berdedikasi dalam bidang pendidikan berkarakter. selain itu, pengangkatan kepala sekolah sebagai orang yang melakukan pengawasan dapat dinilai tepat. hal tersebut bertujuan agar kepala sekolah dapat mengawasi siswa-siswinya terutama mereka yang sering datang terlambat. mengacu pada hasil observasi, dapat disimpulkan bahwa dimensi pengangkatan birokrat sudah dilaksanakan dengan baik. b) insentif, dengan memanipulasi insentif seperti penambahan keuntungan atau biaya tertentu tidak menutup kemungkinan dapat menjadi faktor pendorong bagi pelaksana kebijakan untuk bekerja dengan lebih baik. berdasarkan hasil wawancara peneliti dengan kepala dinas pendidikan, beliau menyebutkan bahwa para pelaksana kebijakan tidak diberikan insentif atau diberikan tambahan keuntungan. beliau mengatakan bahwa dinas pendidikan hanya melaksanakan kebijakan sesuai dengan apa yang diperintahkan. karena pada kebijakan ini hanyalah berisikan perubahan aturan jam sekolah sehingga tidak terdapat anggaran apapun khususnya untuk kepentingan pribadi. 4. struktur birokrasi adanya kesesuaian antara organisasi birokrasi dengan kebijakan yang dibuat inilah yang disebut dengan struktur birokrasi. yang menjadi tantangan adalah bagaimana cara untuk mencegah terjadinya bureaucratic fregmentation. karena jika hal tersebut terjadi maka akan menjadikan proses implementasi kebijakan tidak efektif. hal tersebut dikarenakan ada struktur birokrasi yang lemah, meskipun seluruh variabel telah tercapai. adanya kebijakan sifatnya kompleks mengharuskan adanya kerjasama dengan orang yang banyak, hal tersebut akan menjadi penghambat dari pelaksanaan kebijakan. birokrasi yang ditugaskan untuk melaksanakan kebijakan dituntut untuk memberikan dukungan terhadap kebijakan yang telah dibuat. dalam melaksanakan sebuah kebijakan, struktur birokrasi berperan sebagai faktor penting dalam implementasi sebuah kebijakan. melihat kepada hasil wawancara yang dilakukan peneliti adalah tidak terdapat koordinasi yang sifatnya lebih spesifik yang dilakukan oleh dinas pendidikan terhadap instansi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 18 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta lainnya. akan tetapi, dalam pelaksanaannya terdapat instansi seperti dinas perhubungan, satpol pp, serta kepolisian yang ikut serta untuk mencapaikan tujuan dari kebijakan aturan jam sekolah yang telah dibuat. selain itu, adanya standar operasional procedur sebagai acuan atau petunjuk bagi para pelaksana menjadi salah satu aspek yang penting pula. hal ini dimaksudkan agar setiap implementor yang berperan sebagai pelaksana kebijakan tidak keluar dari sasaran dan tujuan dibuatnya kebijakan. berdarsarkan hasil observasi, maka struktur birokrasi dalam implementasi peraturan bupati dapat dilihat pada penjelasan berikut ini: 1) secara keseluruhan, pembinaan terhadap kebijakan pendidikan berkarakter dilakukan oleh bupati purwakarta. sedangkan pelaksanaan teknis dilakukan oleh kepala dinas pendidikan pemuda dan olahraga. 2) fungsi dari dinas pendidikan pemuda dan olahraga yang ditunjuk oleh bupati sebagai pelaksana teknis adalah sebagai berikut : a) kepala disdikpora ditugaskan untuk melakukan sosialisasi terkait peraturan bupati no. 69 ini kepada seluruh penyelenggara pendidikan juga kepada orang tua peserta didik melalui komite nasional. b) kepala disdikpora melakukan koordinasi mengenai seluruh kegiatan pengawasan dalam pelaksanaan peraturan. c) pengawasan terhadap pelaksanaan kebijakan pendidikan berkarakter di tingkat kabupaten diawasi oleh kepala disdikpora, sedangkan di tingkat satuan pendidikan diawasi oleh satuan pendidikan. d) evaluasi pelaksanaan kebijakan dan penyamapaian saran perbaikan kepada bupati, dilakukan oleh kepala disdikpora. untuk pemberian sanksi bagi para pelanggar menurut kepala dinas pendidikan, yaitu diberikan sanksi berupa peringatan. berdasarkan hasil wawancara yang peneliti lakukan, dapat disimpulkan yaitu meskipun dalam implementasi peraturan bupati nomor 69 tahun 2015 tentang pendikan berkarakter terkait aturan jam masuk sekolah telah terlihat adanya kejelasan mengenai struktur birokrasi, namun instansi yang terlibat seperti disdik dan dispora belum menjalankan fungsinya dengan maksimal. karena salah satu tanda bahwa suatu kebijakan telah dilaksanakan dengan baik adalah terdapat koordinasi yang jelas dan baik terhadap seluruh instansi yang terlibat di dalamnya. selain itu, harus ada koordnasi yang lebih jelas agar tujuan kebijakan tercapai dengan maksimal. simpulan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 12-19 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ faizal pikri, rodlial m.t abubakar, nurmilah adawiyah 19 impelementasi kebijakan pendidikan berkarakter di kabupaten purwakarta berdasarkan pada hasil dan pembahasan penelitian, dapat disimpulkan bahwa implementasi peraturan bupati purwakarta no. 60 tahun 2015 tentang pendidikan berkarakter terkait aturan jam sekolah pukul 6 pagi belum sepenuhnya baik. dari empat dimensi implementasi yang ada, hanya dimensi komunikasi yang dijalankan dengan efektif, namun tiga dimensi lainnya belum dilakukan secara optimal. oleh karena itu, agar implementasi kebijakan tersebut dapat berjalan dengan baik maka perlu dilakukan sejumlah perbaikan. sejumlah perbaikan tersebut misalnya yaitu optimalisasi ketersediaan sumber daya informasi dan fasilitas, peningkatan aspek pemberian insentif kepada pihak pelaksana program, perbaikan koordinasi antar lembaga yang berkepentingan, dan optimalisasi fungsi dan tugas pokok dinas. referensi afiuddin., saebani a. b. 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(2016). metode penelitian kuantitatif, kualitatif dan r&d. bandung: alfabeta publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 65 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung 1khaerul umam, 2angga eka pratama 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; umam@uinsgd.ac.d 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; angga.ekap16@gmail.com abstract this research is in the background behind the problems of bandung city, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the bandung city financial and asset management agency every year, and billing is less effective every year. receivables for leasing land and buildings in the city of bandung. this study aims to determine the internal control system on the effectiveness of receivables collection in bandung city bpka and the magnitude of the influence of the dimensions of the internal control system on the effectiveness of receivables collection in bandung city bpka partially and simultaneously. the research used in this study is associative research with a quantitative approach because it aims to determine the effect of the internal control system on the effectiveness of accounts receivable collection at the bandung city financial and asset management agency. data collection uses literature studies, documentary studies and questionnaires on apparatus in bandung city bpka. data analysis techniques are carried out using the correlation coefficient of determination, simple linear regression analysis and t (t-test). keywords: internal control system, effectiveness and collection of receivables pendahuluan desentralisasi merupakan pemberian tugas-tugas pemerintahan ke daerah dari tingkat pusat. pemberian atau pelimpahan tersebut disebut dengan otonomi daerah. sehingga peran pemerintah daerah yaitu mampu membantu pemerintah pusat salah satunya yaitu dalam penyediaan informasi yang ditujukan kepada masyarakat di antaranya yaitu tersedianya informasi laporan keuangan sebagai penilaiaian kerja pemerintah. dalam penyelenggaraan kegiatan pemerintahan untuk mewujudkan pertanggungjawaban dan keterbukaan atas kegiatan informasi laporan keuangan merupakan salah satu hal yang penting. berdasarkan kepada amanat undang-undang no 17 tahun 2003 pasal 32, dikatakan bahwa dalam mempertanggungjawabkan pelaksanaan apbd, maka pemerintah daerah harus melaksanakan kegiatan penyusunan dan pemberitahuan hasil laporan keuangan kepada dpr. hal-hal yang harus ada di dalam laporan keuangan tersebut di antaranya adalah laporan arus kas, neraca laporan realisasi anggaran, dan catatan atas laporan keuangan. setiap pemasukan dan penggunaan dana yang telah digunakan harus dicatat, dilakukan pelaporan dan pertanggungjawaban kepada publik. kemudian, dipertanggungjawabkan kepada bpk. sebagai bentuk pertanggungjawaban, penyajian laporan keuangan berlaku ketentuan akuntansi yang bersifat universal. laporan keuangan yang dilaporkan didalamnya terdapat informasi akuntasi yang haruslah memenuhi syarat-syarat yang berdasarkan mutu seperti haruslah relevan, teruji, serta mampu dimengerti. laporan keuangan daerah ini haruslah di buat sebagai penyedia informasi keuangan yang nantinya memudahkan dalam membuat suatu kebijakan. mailto:angga.ekap16@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 66 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung badan pengawas keuangan (bpk) akan memberikan penilaian pertahunnya mengenai kualitas laporan keuangan daerah berbentuk opini. berikut empat opini dari bpk yang diberikan kepada pemerintah daerah: 1. wajar namun tidak ada pengecualian (wtp). hal ini menyatakan bahwa laporan audit dan keuangan telah menyajikan data secara wajar. semua hal yang berhubungan dengan material, posisi keuangan, hasil usaha, dan arus kas entitas tertentu sudah sesuai dengan prinsip akuntansi yang diberlakukan di indonesia. 2. wajar dengan pengecualian (wdp). dalam opini ini, auditor akan memberikan pendapat bahwa secara umum, laporan audit dan keuangan yang disajikan sudah wajar. namun, dari semua hal yang material, terdapat suatu penyimpangan atau kekurangan pada pos tertentu sehingga harus dikecualikan. 3. tidak wajar. pandangan auditor yang dibuat di opini tidak wajar haruslah diterima semuanya dan tidak menyertakan kas entitas, posisi keuangan, dan hasil usaha dengan prinsip akuntansi. 4. tidak memberikan pendapat. dimana auditor menganggap dirinya dibatasi yang membuat auditor tidak melakukan pemeriksaan yang seharusnya dilakukan mengikuti standa iai yang sudah ditetapkan. auditor pun dalam melaporkan hasil pemeriksaannya disertai dengan penjelasan mengenai tidak diberikannya opini atau pendapat dalam menjalankan tugasnya. berdasarkan daftar opini lkpd tahun 2013-2017 provinsi jawa barat dalam ikhtisar hasil pemeriksaan bpk semester i tahun 2018 menunjukkan bahwa laporan keuangan pemerintah daerah kota bandung dari tahun 2013-2017 masih memperoleh opini wajar dengan pengecualian dari bpk. dimana wdp merupakan opini dari bpk menjelaskan bahwa lkp yang disajikan sudah wajar, namun harus adanya pengecualian pada pos karena adanya penyelewengan dan kelemahan. bpk selain mengeluarkan hasil pemeriksaannya, juga mengeluarkan hasil pemeriksaan dalam bentuk laporan atas sistem pengendalian internal (spi), dalam terbitannya tersebut bpk menemukan adanya beberapa kelemahan spi. dengan adanya penemuan tersebut mengindikasikan bahwa terdapat permasalahan dalam pelaporan keuangan pemerintah daerah kota bandung. temuan-temuan bpk tersebut, membuat laporan keuangan yang dihasilkan lkpd kota bandung dari tahun 2013-2017 masih belum sesuai harapan. salah satu temuan tersebut terkait dengan pengelolaan atas sewa tanah dan bangunan. grafik 1.1 data piutang sewa tanah dan bangunan kota bandung keterangan : tahun 2013 piutang sejumlah rp. 3.325.407.757 tahun 2014 piutang sejumlah rp. 3.742.182.819 tahun 2015 piutang sejumlah rp. 6.242.110.574 tahun 2016 piutang sejumlah rp. 6.651.761.514 tahun 2017 piutang sejumlah rp.8.605.632.245 0 2.000.000.000 4.000.000.000 6.000.000.000 8.000.000.000 10.000.000.000 tahun 2013 tahun 2014 tahun 2015 tahun 2016 tahun 2017 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 67 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung dilihat dari masalah tersebut, terlihat bahwa jumlah piutang setiap tahunnya meningkat, bpka terdapat kendala keuangan dalam hal piutang penagihan sewa tanah dan bangunan, jelas hal ini merugikan karena seharusnya pendapatan kota bandung sendiri dapat lebih tinggi. berdasarkan temuan-temuan bpk di atas, dapat diartikan bahwa di lingkungan pemerintah kota bandung masih ada ada permasalahan dalam proses sistem pengendalian internal. didapatkannya pengelolaan keuangan yang buruk dimana mengidentifikasikan adanya penyelewengan, ketida jujuran keuangan daerah membuat penagihan sewa tanah dan bangunan yang dikelola dan dilaporkan tidak sesuai harapan dalam laporan keuangan, akhirnya berakibat pada tidak sesuainya standar akuntasi laporan keuangan dengan ketentuan yang telah ditetapkan. dalam mengingikasikan permasalahan yang ada di bpk kota bandung, diperlukan adanya sistem pengendalian internal. definisi pengendalian internal menurut mahmudi (2016: 20) adalah sebagai berikut :yang disebut dengan sistem pengendalian internal merupakan aktivitas yang dilakukan manajemen beserta jajarannnya mengenai keseluruhan kegiatan demi tercapainya sebuah tujuan yang telah disepakati melalui kegiatan yang efektif dan efisien mengenai segala bentuk laporan keuangan berdasarkan ketentuan. selanjutnya pengertian sistem pengendalian internal menurut arens (2008) yaitu suatu proses yang dilakukan oleh dewan direksi, manajemen, dan personel lain entitas, yang dirancang untuk memberikan jaminan yang wajar mengenai pencapaian tujuan yang berkaitan dengan operasi, pelaporan, dan kepatuhan. sedangkan mahadeen, dkk (2016:23) dalam penelitiannya tentang pengaruh sistem kontrol internal organisasi dalam efektivitas organisasi, menjelaskan bahwa pengendalian internal atau sistem pengendalian internal adalah kesatuan kegiatan, perilaku, keputusan dan usaha organisasi yang bekerja bersama demi tercapainya sebuah tujuan dengan janji berupa jaminan keyakinan mengenai akan tercapainya tujuan organisasi yang telah ditetapkan. jadi, dapat dikatakan bahwa sistem pengendalian internal merupakan sebuah kesatuan yang secara teratur saling berkaitan satu sama lainnya yang dilakukan oleh manajer kepada bawahannya berupa keyakinan mengenai tujuan yang akan terwujud jika orang-orang yang malakukannya bekerjasama seara efektif dan efisies sesuai dengan ketentuan mengenai peraturan pembuatan laporan keuangan. selamjutnya ada yang disebut sistem pengendalian internal pemerintah (spi) yang dibuat pemerintah. spi ini dilaksanakan secara menyeluruh baik oleh pemerintah pusat maupun pemerintah daerah. sedangkan pengawas internal dibentuk untuk mengawasi jalannya kegiatan apakah sudah dilaksanakan sesuai dengan apa yang diinginkan. dalam prosesnya mencakup kegiatan reviu, audit, pemantauan, pengawasa, dan evaluasi. badan pengawas ini disebut juga bpkp (badan pengawas keuangan dan pembangunan) badan ini dibuat dan mempertanggungjawabkan tugasnya secara langsung kepada presiden. nama lain dari pengawas internal ini disebut juga sebapai inpektorat jendral yang bertanggung jawab langsung kepada setiap kepala daerahnya masing-masing. misalnya jika berada didaerah kota atau kabupaten maka bertanggung jawab kepada walikota atau bupati. jika berada di daerah provinsi maka bertanggung jawab langsung kepada gubernur. dalam pengendalian internal tentunya diperlukan unsur-unsur (commitee of sponsoring organization of treadway commision, 2013:4), yaitu sebagai berikut: 1) control environment (lingkungan pengaturan) yang dimaksud dengan lingkungan pengaturan merupakan serangkaian proses, dan aturan yang menyediakan tentang penggunaan kontrol di lingkup dalam lembaga yang berkaitan dengan seluruh elemen organisasi. seorang direktur dan manajer menyatakan bahwa pengendalian internal sangatlah penting dalam sebuah organisasi. dimana lingkungan kontrol memiliki pengaruh dan dampak yang sangat luas bagi kontrol internal dalam pengukuran kinerja, dan reward kepada karyawan untuk mendorong kualitas kerja. dalam lingkungan pengaturan sendiri terdiri dari nilainilai integritas dan etika organisasi. adanya sebuah tanggung jawab dan wewenang yang menarik untuk mengembangkan dan mempertahankan individu yang berkompeten. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 68 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung mawanda menjelaskan dalam penelitiannya (2008:16) tentang pengaruh sistem pengendalian internal terhadap kinerja keuangan di lingkungan perguruan tinggi inuganda, menyatakan bahwa sistem kontrol internal sangat penting dilakukan oleh dewan direksi perusahaan, sehingga tidak hanya ke ikut sertaan terhadap efektif manajerial saja. pembacaan akuntasi juga menekankan pada nilai-nilai etika organisasi dan juga menekankan pentingknya integritas sebagai sistem kontrol yang efektif. sistem kontrol internal tidak hanya berkontribusi efektivitas manajerial tetapi juga tugas penting perusahaan dewan direksi. literatur akuntansi juga menekankan pentingnya integritas dan nilai-nilai etika organisasi dalam mempertahankan sistem kontrol yang efektif. agar terciptanya lingkungan yang menimbulkan prilaku positif dan mendukung dalam menjalankan tugas masing-masing pegawai maka antara pimpinan dan pegawai haruslah menciptakan hal tersebut, dengan melakukan: a. nilai etika dan penegakan integritas; b. kepatuhan pada keterampilan; c. kepemimpinan yang aman serta mampu membuka ruang bagi bawahannya; d. dibentuknya organisasi berdasakan kebutuhan; e. tanggung jawab dan pendelegasian wewenang yang sesuai; f. penetapan dan penyusunan kebijakan yang sehat tentang pembinaan sumber daya manusia; g. pegawakilan pegawai internal yang melaksanakan kinerja yang efektif; h. terjalinnya kerja sama dengan pemerintah yang bersangkutan; 2) risk assessment (penilaian risiko) penilain risiko merupakan sebuah akibat yang kurang menyenangkan dimana suatu kejadian tertentu yang berpengaruh buruk pada tercapainya tujuan, baik risiko yang bersumber dari internal maupun eksternal. persyaratan dalam penilaian risiko adalah ditetapkannya ketentuan pada berbagai tingkat. pengaturan penetapan tujuan memiliki sangkut paut dengan kegiatan pelaporan, operasi, dan penjelasan untuk dapat mengidentifikasi dan menganalisis risiko yang akan muncul dalam tujuan yang akan dijalani. manajemen juga diharuskan dan dituntut untuk memperimbangkan kesesuaian tujuan dan juga dalam mempertimbangkan segala keputusan yang akan menimbulkan dampak dari kemungkinan perubahan dilingkungan ekternal yang nantinya juga dapat berpengaruh terhadap kontrol internal secara tidak efektif. sehingga, penilaian risiko menentukan dasar untuk pengelolaan risiko. 3) control activities (kegiatan pengendalian) kegiatan pengendalian merupakan sebuah kegiatan yang dibuat dari hasil proses dan keputusan untuk membantu memastikan bahwa intruksi yang dibuat oleh manajer sudah tepat dan baik untuk dilakukan. pengendalian ini dibuat untuk memastikan bahwa arahan dari pemerintah dilaksanakan sesuai dengan prosedur yang telah disepakati. kegiatan ini juga haruslah bersifat efektif dan efisien untuk mecapai tujuan organisasi yang telah ditentapkan. diantaranya kegiatan pengendalian yaitu: a. mengulas kembali kegiatan kerja dalam organisasi/lembaga; b. pengarahan sdm (sumber daya manusia); c. pengendalian dari pengelolaanan sistem informasi; d. pengendalian fisik atas aset; e. mengulas kembali dan menetapkan aspek-aspek kerja; f. fungsi yang dipisahkan; publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 69 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung g. otoritas peristiwa yang penting; h. melakukan catatan yang spesifik atas kejadian dan waktu; i. membatasi laju sumber daya serta pencatatanya; j. pertanggungjawaban kepada sumber daya dan pencatatannya; k. melakukan pendokumentasian atas pengendalian dalam lembaga; 4) communication and information (komunikasi dan informasi ) informasi diperlukan bagi entitas dalam pelaksanaan pengendalian dalam lembaga/organisasi untuk menggapai tujuannya. manajemen mendapatkan serta memperoleh juga mempergunakan informasi sesuai serta berkualitas dari sumber internal dan eksternal untuk mendukung berfungsinya komponen lain dari kontrol internal. komunikasi adalah proses terus menerus, berulang untuk menyediakan, berbagi, dan memperoleh informasi yang diperlukan. komunikasi internal adalah sarana di mana informasi didekeminasi ke seluruh lembaga, mengalir ke bawah dan ke atas juga melintasi entitas. ini memungkinkan personel untuk menerima pesan yang jelas dari manajemen senior bahwa tanggung jawab pengendalian harus ditanggapi dengan serius. komunikasi eksternal ada dua: itu memungkinkan komunikasi inbound dari informasi eksternal yang relevan, dan menyediakan informasi kepada pihak eksternal dalam menanggapi persyaratan dan harapan. apabila telah mendapatkan informasi maka perlu ditulis serta dilaporkan kepada atasan. sependapat dengan ahmed, muhammed dalam penelitiannya (2018:83) tentang sistem pengendalian internal dan hubungannya dengan kinerja keuangan di perusahaan bahwa sistem informasi menghasilkan laporan yang mengandung operasional, finansial dan non-finansial dan informasi terkait kepatuhan dan yang memungkinkan untuk menjalankan dan mengontrol operasi. instansi pemerintah haruslah bertanggung jawab dan mampu melaksanakan pengendalian informasi. sehingga informasi yang ada haruslah disajikan secara tepat waktu dan sasaran yang dibuat harus tepat. 5) monitoring activities ( kegiatan pemantauan) dalam pengevaluasian terpisah, berjalan,dan campuran dilakukan dalam memastikan bahwa ke lima unsur kontrol internal dapat berjalan dengan baik. bagi evaluasi berjalan, disampaikan dalam proses bisnis ke semua tingkatan. evaluasi terpisah dapat dilaksanakan secara kontinyu, dan memiliki variasi tertentu bergantung kepada penilaian risiko, pelaksanaan evaluasi dan hal-hal lainnya. temuan dievaluasi berdasarkan kriteria yang ditetapkan oleh regulator, badan atau manajemen penetapan standar yang diakui dan dewan direksi, dan kekurangan dikomunikasikan kepada manajemen dan dewan direksi sebagai penilaian yang tepat. sebuah organisasi atau kegiatan bisa dikatakan efektif jika hasil yang didapat lebih besar terhadap tujuan yang ingin dicapai. hubungan antara hasil yang diinginkan dengan tujuan yang ingin dicapai haruslag berjalan beriringan. (mahmudi, 2007:84). definisi tersebut, dapat dijelaskan lebih lanjut bahwa efektivitas suatu perusahaan atau organisasi dikatakan sukses jika mereka mampu membuat tujuan yang telah ditetapkan tercapai sesuai dengan apa yang mereka inginkan. selain harus adanya efektivitas manajemen juga haruslah efisien, agar tidak terjadinya dana-dana keluar hingga tidak terkontrol dan terbuang sia-sia. jika adanya efisiensi maka dana yang ada akan tersalurkan dengan baik sesuai dengan kebutuhan yang ingin dicapai. dapat dikatakan manajemen yang efektif dan efisien adalah mereka yang mengeluarkan sedikit tenaga namun mendapatkan hasil yang besar, atau bisa dikatakan hasil dinyatakan tinggi dibandingkan dengan dengan usaha agar dapat menggapai apa yang telah ditentukan sebelumnya. 1) penagihan piutang usaha publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 70 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung penagihan piatang dilakukan kepada para debitur jika sudah terjadi piutang usaha. ada yang disebut kolektor merekalah orang yang bertugas untuk menagihi hutang. tujuan dari penagihan piutang ini untuk meminimalkan kerugian akibat kredit dan untuk memaksimalkan penagihan piutang. penagihan ini di sesuaikan dengan syarat dan waktu yang sudah disepakati antara pihak yang memberi dan menerima piuatang itu sendiri. selanjutnya kebijakan penagihan menurut hery (2013: 63) dipengaruhi oleh lima faktor, yaitu: a) modal perusahaan b) kompetensi c) jenis barang dan jasa d) klasifikasi atau kategori debitur e) batasan hukum prosedur penagihan piutang usaha yang efektif menurut (gitosudarmo dan basri, 2002: 83) adalah sebagai berikut: a) dibuat daftar yang didalamnya berupa tagihan-tagihan yang sudah jatuh tempo yang selanjutnya diserahkan kepada kolektor dengan kuitansi penjualan asli, b) setelah adanya daftar, dilakukan penagihan dengan mendatangi alamat debitur yang tertera pada daftar tagihan. setelah dilakuakan pelunasan maka akan diberi kuitansi asli yang sudah di cap. c) selanjutnya hasil dari penagihan akan diberikan ke kasir beserta dengan daftar tagihan yang sudah tertera. d) setelah itu kasir akan melakukan penghitungan terhadap uang tagihan dengan pencatatan yang terdapat pada daftar penagihan. jika sudah sesuai maka daftar tagihan tersebut akan diberi cap sebagai tanda sudah masuk kasir. setelah di cap oleh kasir selanjutnya diberikan kepada kolektor lagi. e) oleh kolektor selanjtnya daftar tagihan jatuh tempo tersebut diberikan kepada bagian akuntansi untuk dicatat ke buku kasir dan buku besar dan oleh bagian piutang akan dicatat pada buku tambahan. berikut syarat-syarat penagihan piutang usaha yang efektif menurut (gitosudarmo dan basri, 2002: 84): a) kebijakan dan sasaran yang dirumuskan dengan bagus sesuai dengan ketetapan. b) identifikasi dan klasifikasi piutang usaha secara tepat dan tepat. c) laporan dan catatan yang sesuai. d) adanya waktu yang cukup. e) sumber daya manusia yang memadai dan berkompeten dibidangnya.. berikut cara-cara yang dapat dicoba dalam penagihan piutang usaha (kasmir, 2003: 95) yaitu: a) melaui surat jika hutang sudah jatuh tempo dan pembayar belum membayarnya perusahaan tersebut bisa menyampaikan surat untuk meningkatkan hutangnya apabila telah jatuh pada batas. namun, jika hutang masih menunggak maka diberikan surat dengan peringatan yang lebih tegas. b) melalui telepon publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 71 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung jika surat masih belum juga digubris, pihak kredit bisa melakukan telepon personal. namun, jika memilisi alasan masih tidak melakukan pembayaran, maka dapat dilakukan pemanjangan waktu. c) kunjungan pribadi mendatangi langsung secara personal ke alamat dibetur yang belum membayar, kunjungan ini penting dilakukan dalam usaha pengumpulan piutang. d) tindakan yuridis tindakan hukum adalah jalan terakhir yang dilakukan suatu perusahan kepada para pelanggan yang belum atau bahkan tidak mau membayar piutangnya yang telah ditentukan waktu pembayarannya. mengunakan pengadilan dengan gugatan perdata. metode penelitian penelitian asosiatif menggunakan pendekatan kuantitatif adalah metode penelitian yang digunakan dalam penelitian ini. penelitian ini juga digunakan untuk menguji bagaimana dampak dari sistem pengendalian internatl terhadap efektivitas penagihan piutang usaha pada badan pengelolaan keuangan dan aset kota bandung. populasi dalam penelitian ini terdiri atas seluruh pegawai badan pengelolaan keuangan dan aset kota bandung sebanyak 109 orang. dan dengan perhitungan menurut stephen isaac dan william b. michael, sampel yang diambil sebanyak 85 sampel dari 109 populasi. teknik pengumpulan data ini menggunakan studi pustaka, studi dokumenter dan kuesioner/angket. teknik pengolahan data menggunakan pengukuran data dengan skala likert, pengujian instrumen menggunkana uji validitas dan uji reliabilitas. koefisien korelasi determinasi adalah teknik analisis data yang digunakan, analisis regresi linier sederhana dan uji t untuk menguji secara parsial dan uji f untuk mengui secara simultan komponen-kompnen dari sistem pengendalian internal. hasil dan pembahasan secara parsial yang dilakukan dengan uji t sistem pengendalian internal berpengaruhsiginifikan terhadap efektivitas penagihan piutang. melihat dari hasil uji t dari kelima komponen sistem pengendalian internal yakni lingkungan pengendalian (nilai thitung> ttabel (5,275 > 1,9890)), penilaian resiko (nilai thitung> ttabel (7,447 > 1,9890)), kegiatan pengendalian (nilai thitung> ttabel (4,814 > 1,9890)), informasi dan komunikasi(nilai thitung< ttabel (1,521 < 1,9890)), dan kegiatan pemantauan (nilai thitung> ttabel (5,150 >1,9890)), terlihat komponen mana yang paling berpengaruh terhadap efektivitas penagihan piutang, dalam hal ini komponen dari sistem pengendalian internal yang paling berpengaruh signifikan terhadap efektivitas penagihann piutang yakni penilaian resiko dan komponen informasi dan komunikasi tidak terdapat pengaruh yang signifikan terhadap efektivitas penagihan piutang. secara simultan dengan uji f yang menunjukkan bahwa nilai thitung 51,874 > ttabel 3,11 dengan taraf signifikan 0,000 < 0,05. dengan hasil perhitungan tersebut dapat disimpulkan bahwa h0 ditolak, hal ini berarti secara simultan sistem pengendalian internal berpengaruh secara signifikan terhadap efektivitas penagihan piutang. simpulan berdasarkan akumulasi tanggapan responden untuk variabel sistem pengendalian internal, terlihat bahwa lima komponen sistem pengendalian internal yakni pemantauan, lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, dankegiatan pengendalian sudah dilaksanakan oleh pegawai bpka kota bandung. hal ini terlihat dari hasil perhitungan yang mencapai 81,53% yang menunjukkan bahwa komponen-komponen yang digunakan telah memberikan dampak publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 65-72 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ______ __________________________________________________________________________________ khaerul umam & angga eka pratama 72 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung yang tinggi atas berjalannya sistem pengendalian internal di bpka kota bandung. dengan demikian dapat diartikan bahwa siste pengendalian internal di bpka kota bandung dikategorikan baik. referensi agoes, s. (2012). auditing: petunjuk praktis pemeriksaan akuntan oleh akuntan publik.jakarta: salemba empat. akmal. (2009). pemeriksaan intern (internal audit).jakarta: pt indeks arrens, a.a, randal j.e, mark s.b. (2008). auditing and assurance service: an integrated approach. 11 the edition. new jersey: prentice hall international, inc. frederickson, h.g., smith, k.b. (2003). public administration theory primer. boulder, co: westview press. henry, n. (2004). public admibnistration and public affairs, 9th ed. upper saddle river, new jersey. gitosudarmo, i & basri. (2002). manajemen keuangan. edisi 4. yogyakarta: bpfe. hery. (2013). 240 konsep penting akuntansi & auditing yang perlu anda ketahui.yogyakarta: gava media. indriyo, a., dkk. (2002). manajemen keuangan. yogyakarta : bpee john, m.s., chathukulam, j. (2003). measuring decentralisation: the case of kerala (india). public administration and development,. 23, 347–360 kausar. (2009). revitalisasi proses desentralisasi dan otonomi daerah. bahan kuliah, s-3 fia unibraw, malang keban, y.t. (2004). enam dimensi strategis administrasi publik, konsep, teori dan isu. yogyakarta : gave media marume, s. b. m. (2016). meaning of public administration. quest journals: journal of research in humanities and social science putra, g.s. (2010). peranan pengendalian intern dalam menunjang efektivitas penagihan piutang perusahaan (studi kasus pada pt putra tama wisata bandung). bandung: universitas widyatama. sulaiman, a. (2011). keuangan negara pada bumn dalam perspektif ilmu hukum. bandung: alumni mahmudi. (2016). analisis laporan keuangan pemerintah daerah. yogyakarta : sekolah tinggi ilmu manajemen ykpn sugiyono. (2014). metode penelitian kuantitatif, kualitatif, dan r&d. bandung: alfabeta. whidiyanti. (2006). peranan audit internal siklus penggajian kepegawaian dalam menunjang efektivitas pengendalian internal penggajian. bandung: universitas kristen maranatha wilson, j. d., john, b. c. (2002). the commite on auditing.(terjemahan: tjintjin fenix tjahendra). edisi ketiga. jakarta: erlangga publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 1 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat 1sahya anggara, 2mohamad ichsana nur, 3ahmad daroni 1 administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; sahyaanggara@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; 22mochihsananoor@gmail.com 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; ahmaddaroni1@gmail.com abstract the purpose of this study was to determine the policy implementation of government regulation number 53 of 2010 concerning discipline of civil servants at the independent training center of west java province. the method in this reseach used is descriptive qualitative method. in this study, researchers examined the implementation of policy, the researchers used the theory of policy implementation model edward iii in widodo (2017) about four factors that play an important role in achieving successful implementation, namely communication, resources, disposition, and bureaucratic structure. data were obtained through observation, interviews, documentation, and library studies and using data analysis techniques according to miles and huberman. the results of the study, the implementation of government regulation number 53 of 2010 concerning discipline of civil servants at the west java provincial independent training center has not run optimally. first, communication has gone well because of the distribution of the regulations to the staff. second, the resources are not optimal because the number of human resources in the west java province independent training center is still lacking and the preparedness needs to be improved. third, the disposition has been well seen from the willingness of the employees to attend the morning rally, obey working hours, and carry out tasks responsibly. fourth, the bureaucratic structure has been effective because the west java provincial training center already has standard operating procedures and clear fragmentation procedures. keywords: policy implementation, discipline, civil servants. pendahuluan salah satu instrumen pemerintah dalam meningkatkan kedisiplinan pegawai negeri sipil (pns) adalah dengan dikeluarkannya peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. peraturan ini dibentuk dengan maksud untuk mendisiplinkan kinerja sesuai dengan kewajiban yang tertera dalam peraturan yang ada. pegawai negeri sipil adalah salah satu instrumen yang haeus dimanfaatkan dengan maksimal. namun, masih banyak pns yang melanggar aturan yang ada seperti terlambat, pulang diwaktu yang tidak tepat, dan pelanggaran lain sehingga dalam pelayanannya tidak efektif. pns yang menyimpang dari pp nomor 53 tahun 2010 tentang disiplin pns kerap didapati, namun penegakan kedisiplinan aparatur pemerintah masih menjadi tantangan tersendiri. pasalnya, kerap terjadi pelanggaran disiplin yang pada akhirnya menjadi faktor pns diberhentikan. asman abnur, sebagai menteri aparatur sipil negara dan reformasi mailto:sahyaanggara@uinsgd.ac.id mailto:ahmaddaroni1@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 2 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat birokrasi di era pemerintahan susilo bambang yudhoyono (sby), menyebutkan pelanggaran disiplin yang kerap ditemukan adalah membolos lebih dari 46 hari. ini menjadi peringatan bagi seluruh asn. maka diadakannya beberapa sanksi untuk pelangar seperti penurunan pangkat dan pemberhentian. moenir (2002) berpendapat bahwa yang dimaksud dengan disiplin adalah bentuk ketaatan terhadap suatu aturan, baik berupa aturan tertulis maupun tidak, yang telah ditetapkan. sedangkan handoko (2014) menyebut disiplin merupakan suatu manajemen untuk menjalankan manajemen standar organisasional. kemudian, jika melihat pada kamus besar bahasa indonesia, bahwa pegawai memiliki arti sebagai orang yang bekerja pada sebuah organisasi, sedangkan negeri adalah negara atau pemerintah. sehingga secara bahasa pns dapat dikatakan sebagai seseorang yang bekerja pada pemerintah negara. mazmanian dalam agustino (2014) memberikan pengertian implementasi kebijakan sebagai keputusan kebijaksanaan dasar yang dijalankan dan pada umumnya dapat berbentuk semacam undang-undang, himbauan dan perintah, serta keputusan lembaga eksekutif atau lembaga yudikatif. sedangkan van meter dan van horn dalam agustino (2014), memaknai implementasi kebijakan public yaitu suatu sikap dan tindakan yang dijalankan lembaga oleh publik atau swasta, perorangan atau kelompok-kelompok pemerintah yang diperuntukan untuk pencapaian suatu tujuan. wahab (2012) juga berpendapat bahwa implementasi kebijakan ialah bentuk pengoprasionalisasian atau serangkaian aktivitas yang diselenggarakan berdasarkan pada apa yang telah disepakati, digariskan, dan ditetapkan oleh peraturan hukum seperti undang-undang. karena telah diatur dalam undang-undang tersebut, maka setiap secara sinergis dan kolaboratif digerakkan untuk bisa bekerjasama dalam menjalankan kebijakan atau program tertentu yang dikehendaki. selain itu, nugroho (2004) juga menjelaskan bahwa implementasi kebijakan pada dasarnya merupakan suatu alat atau media kebijakan dalam rangka untuk mencapai sasaran dan tujuannya. implementasi kebijakan sendiri memiliki model tertentu terdiri dari berbagai macam model, di mana dengan adanya model ini akan menunjukkan faktor-faktor yang saling berhubungan dalam mengukur keberhasilan implementasi kebijakan. peneliti menggunakan teori edward iii dalam subarsono (2013) yang menyebutkan 4 faktor yang mempengaruhi implementasi kebijakan yang diantaraya meliputi a) komunikasi, yaitu apabila pemangku kebijakan mengetahui hal apa yang harus dilakukan dan apa yang menjadi sasaran dari kebijakan sehingga mengurangi penyimpangan dan penyalahgunaan implementasi, b) sumber daya, yaitu ketersediaan sumber daya manusia yang meliputi kompetensi pemangku kebijakan dan sumber daya finansial, c) disposisi, yaitu apabila pelaksana kebijakan memiliki perspektif maupun sikap yang sejalan atau selaras dengan pemangku kebijakan, maka implementasi kebijakan juga akan menjadi efektif, d) struktur birokrasi, sebagai mekanisme kerja yang dibentuk untuk mengelola pelaksanaan sebuah kebijakan. yang pada implementasinya menekankan kepada sop yang ada sehingga pelaksanaan dari suau kegiatan berjalan dengan baik. edward iii dalam subarsono (2013) mengatakan bahwa jika terlalu panjang strutur birokrasi maka akan terjadi red-tape, yakni prosedur birokrasi yang rumit dan kompleks. dalam rangka menjaga ketertiban dan keberhasilan penyelenggaraan tugas pokok dan fungsi setiap pegawai asn di lingkungan kerjanya masing-masing, maka pemerintah pusat mengeluarkan suatu pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. peraturan tersebut mengandung kewajiban, larangan, dan beberapa sanksi yang diberlakukan ketika terjadi pelanggaran. secara lebih jelas, bahwa dalam pasal 1 ayat (1) diberikan pemahaman tentang disiplin pegawai negeri sipil, yaitu kesiapsiagaan para pegawai negeri publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 3 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat sipil untuk senantiasa mematuhi segala bentuk kewajiban dan menjauhi segala bentuk larangan yang telah digariskan oleh peraturan hukum seperti peraturan perundang-undangan dan/atau peraturan kedinasan, dan apabila melanggarnya maka patut unutk diberikan hukuman disiplin. jika melihat pada peraturan tersebut, sudah sangat jelas disebutkan bahwa semua pegawai negeri sipil wajib menjunjung tinggi disiplin pns. pns yang terbukti tidak menaati peraturan pemerintah no. 53 tahun 2010 maka mereka dianggap telah melakukan pelanggaran. pelanggaran disiplin sendiri dijelaskan pada pasal 1 ayat (3) pp no.53 tahun 2010 yang pada intinya menyebutkan bahwa pelanggaran merupakan segala sesuatu bentuk ketidak patuhan, tidak melakukan kewajiban sebagai pns baik tertulis atau tidak dan dilakukan baik dalam jam kerja atau tidak. yang melanggar peraturan yang ada maka akan mendapatkan sanksi. yang mana menurut pasal 1 angka 4 dari peraturan pemerintah nomor 53 tahun 2010, disebutkan bahwa yang dimaksud dengan hukuman disiplin adalah “hukuman yang dijatuhkan kepada pegawai negeri sipil karena melanggar peraturan disiplin pegawai negeri sipil”. dimana sanksi diberlakukan bertujuan untuk membina, dan senantiasa meningkatkan kinerja yang ada. berdasarkan observasi pra-penelitian yang dilakukan di balai latihan kerja mandiri (blkm) provinsi jawa barat pada tanggal 18 juni sampai 16 juli 2018, masih terdapat pegawai yang tidak mematuhi jam kerja, masih terdapat pegawai yang tidak melaksanakan apel pagi, masih terdapat pegawai yang keluar dalam waktu yang tidak tepat, dan masih kurangnya kepedulian sebagian pegawai dalam menggunakan jam kerja secara optimal. berdasar latar belakang permasalahan tersebut, maka peneliti kemudian tertaraik untuk melakukan penelitian dengan tujuan untuk menganalisis implementasi kebijakan peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat). metode penelitian dalam melaksanakan penelitian ini, peneliti memandang bahwa perlu menggunakan paradigma kualitatif berserta tipe penelitian deskriptif. hal ini ditujukan untuk memberi gambaran mengenai implementasi kebijakan pp nomor 53 tahunu 2010 tentang disiplin pns di blkm provinsi jawa barat. dalam menggunakan sumber data, peneliti mengumpulkannya dalam bentuk data yang bersifat primer dan data sekunder. oleh karenanya, peneliti dalam usaha memperoleh data penelitian, memanfaatkan wawancara secara mendalam dan terstruktur. dalam proses wawancara ini, peneliti melakukannya kepada pihak balai pelatihan kerja mandiri jawa barat seperti kepala blkm kabid, dan pegawai lainnya yang terkait. selain itu, teknik pengumpulan data lainnya adalah dengan melakukan studi dokumen dan kepustakaan, yaitu berupa menganalisis beberapa buku, artikel, peraturan, arsip, data rekapitulasi yang berhubungan dengan implementasi kebijakan pp nomor 53 tahun 2010 tentang disiplin pns di balai latihan kerja mandiri (blkm) provinsi jawa barat. dalam melakukan analisis data, penelitian ini menggunakan analisis data kualitatif model interaktif (miles dan huberman, 2009: 20). dimana dalam analisi data meliputi tiga kegiatan yaitu peneliti perlu melakukan pengurangan (reduksi) data, melakukan penyajian data yang telah dipilah dan dipilih, sampai akhirnya pada proses penarikan kesimpulan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 4 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat hasil dan pembahasan penelitian yang berjudul implementasi peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat ini menghasilkan temuan dan pembahasan sebagai berikut: a. komunikasi kepala blkm provinsi jawa barat mengatakan bahwa koordinasi yang dilakukan untuk pengimplementasian peraturan pemerintah nomor 53 tahun 2010 di balai latihan kerja mandiri provinsi jawa barat, berikut pernyataan kepala blkm provinsi jawa barat: “dalam implementasi pp no 53 tahun 2010 tentang disiplin pns, pada bab 1 pp tersebut ada ketentuan tentang pns bahwa pns ini setiap lisan tulisan perbutan harus sejalan dengan peraturan disiplin pns yang sudah menjadi kewajibannya, dan apabila melanggar maka akan dijatuhi hukuman sesuai dengan pp tersebut. jadi koordinasinya itu berupa pp tersebut yang merupakan suatu wujud komunikasi yang harus dibaca, diketahui, dipahami, dan dipatuhi oleh setiap pns. dalam pelaksanaan koordinasi disiplin pns di blkm ini dari kepala bidang masing-masing, kepala bidang ke kasubag tu, lalu kasubag tu ke kepala blkm. jadi di sini kepala seksi yang tentunya lebih awal mengetahui kedisiplinan bawahannya dan yang lebih mengetahui pastinya apabila ada masalah perihal kedisiplinan.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). kemudian kepala blkm provinsi jawa barat mengatakan bahwa sosialisasi selalu dilaksanakan untuk meningkatkan pemahaman pegawai mengenai pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat biasanya mengingatkan pegawai untuk meningkatkan kedisiplinan pada pelaksanaan apel pagi, sebagaimana yang dikemukakan beliau: “semua pegawai yang ada di blkm sudah semestinya tahu dan melaksanakan aturan ini, dan sosialisasi mengenai pp ini sangat diperlukan untuk memberikan pemahaman kepada para pegawai dan tidak cukup sekali dua kali saja, namun perlu sering diingatkan kepada pegawai akan pentingnya mematuhi aturan disiplin pns. seperti halnya di blkm ini pada apel pagi biasa disampaikan, diingatkan terkait untuk meningkatkan kedisiplinan walauun itu tidak setiap hari disampaikan setidaknya ada waktu atau momen yang bisa digunakan untuk sosialisasi disiplin pns.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). dengan demikian, dimensi komunikasi dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat sudah berjalan karena adanya pendistribusian peraturan tersebut sampai kepada staf atau pegawai. hal ini ejalan dengan teori edward iii yang menyebutkan dalam implementasi kebijakan perlu adanya penyampaian gagasan kepada pihak eksekutor. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 5 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat b. sumber daya dalam dimensi sumber daya ini yang berkaitan dengan implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil, peneliti mengambil tiga indikator sumber daya yaitu sumber daya manusia, sarana dan prasarana, serta biaya dan anggaran. pertama, mengenai sumber daya manusia pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat, berikut yang dikemukakan oleh kepala blkm provinsi jawa barat: “sdm dengan jumlah yang ada dari jumlah pegwai secara kinerja kekurangan pegawai, sehingga kita memerlukan tenaga kerja operator untuk membantu dari sdm di sini karena volume kerja di blkm banyak sekali tentang pelatihan-pelatihan, kesiapan pns harus siap karena sudah tugasnya dia dan tugas pokok dia ya hrus siap, kalau tidak siap ya harus keluar, nanti dicap kinerjanya tidak tercapai, selalu atasan menilai dari kinerjanya tersebut.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). selanjutnya ibu eli sugriwati, se menjelaskan bahwa perlu ditingkatkan lagi perihal kesiapan sdm, berikut pernyataan beliau: “pns di blkm tentunya merupakan sdm mengenai implementasi pp nomor 53 tahun 2010 ini, perihal kesiapan pegawai perlu ditingkatkan lagi karena ketentuan masuk kerja pukul 07.30 wib ada toleransi sampai 08.00 wib dan apel pagi setiap hari dilaksanakan setiap pukul 08.00 wib, yang mana apabila terdapat pegawai yang tidak mengikuti apel pagi akan mendapatkan teguran dan tentunya akan dipanggil atasan.” (senin, 11 maret 2019 pukul 14.40 di blkm provinsi jawa barat). sementara itu, masih senada dengan pendapat di atas yang mana perlu ditingkatkan perihal kesiapan pegawai negeri sipil, yang mana bapak mulyana, s. sos menyebutkan pegawai negeri sipil yang ada belum sepenuhnya mematuhi pertauran pemerintah tentang disiplin pegawai negeri sipil, berikut adalah pernyataannya: “berkaitan dengan sdm, yang mana pns blkm sudah baik dalam melaksanakan kedisiplinan namun masih saja ada pegawai yang belum sepenuhnya mematuhi dari peraturan tersebut seperti halnya pada jam kerja dimana masih terdapat pegawai yang belum mematuhi jam kerja, maka di sinilah perlu suatu ketegasan dari atasan sebagai salah satu upaya untuk meningkatkan kedisiplinan pegawai di sini.” (senin, 11 maret 2019 pukul 14.50 di blkm provinsi jawa barat). kedua, mengenai sarana dan prasarana, peneliti menanyakan bagaimana sarana dan prasarana yang ada untuk penunjang implementasi suatu kebijakan. berikut pernyataan dari kepala blkm provinsi jawa barat: “kalau dilihat dari sarana dan prasarana yang ada di blkm ini yang menunjang disipliin pns kita di sini disediakan kendaraan dinas untuk melaksanakn tugas dinas misalnya, juga kita di sini absen menggunakan henki (absen elektronik) yang mana absen ini bisa langsung diakses oleh bkd tiap bulannya, yang mana di situ nanti akan terlihat bagus tidaknya disiplin pegawai dari segi kehadiran dan mematuhi jam kerja. namun kini telah hadir aplikasi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 6 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat baru yang bernama kimop yang lebih efektif, efisien dan akurat untuk absensi. selain itu, dengan adanya cctv di ruangan kerja walaupun tidak semua sudut ada cctv setidaknya bisa menunjang pns untuk tetap disiplin dan tanggungjawab dalam menjalankan tugasnya.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat) selanjutnya pernyataan dari ibu eli sugriwati, se yang menyebutkan bahwa sarana dan prasarana di balai latihan kerja mandiri yang mendukung disiplin pegawai negeri sipil sudah lengkap, berikut pernyataannya: “kita sarana dan prasarana sudah lengkap telah dipenuhi oleh pusat, bkd. mulai dari finger print, absen manual, komunikasi dengan dinas itu sudah lengkap, adapaun kendaraan dinas juga sudah ada baik itu kendaraan untuk pelatihan ke berbagai daerah, mobil dinas, dan motor dinas telah disediakan.” (senin, 11 maret 2019 pukul 14.40 di blkm provinsi jawa barat). ketiga, menegnai biaya dan anggaran, berikut pernyataan dari kepala blkm provinsi jawa barat: “biaya ataupun anggaran untuk implementasi disiplin pns di blkm ini tentunya bersumber pada apbd provinsi jawa barat melalui badan kepegawaian daerah (bkd) provinsi jawa barat melalui sosialisasi, di mana perwakilan dari blkm yang pada biasanya diwakili oleh pengadministrasi umum kepegawaian subbag tu mengikuti sosialisasi sekaligus diberikan pengarahan dan pemahaman mengenai implementasi pp nomor 53 tahun 2010 tentang disiplin pns.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). selanjutnya bapak ir. joko widada menyatakan bahwa biaya dan anggaran di balai latihan kerja mandiri sudah menunjang, salah satunya adalah dengan adanya pemberian insentif berbasis kinerja (ibk) kepada pegawai yang memiliki tingkat disiplin dan kinerja yang tinggi, berikut pernyataannya: “menurut saya biaya yang menunjang disiplin pns sudah menunjang dari anggaran yang ada, misalnya dengan memberikan insentif kepada pegawai untuk memberikan motivasi dalam disiplin, khususnya lagi kan sekarang itu ada yang namanya ibk (insentif berbasis kinerja) yang mana setiap bulannya ada pemberian insentif khusus kepada pegawai yang memiliki kinerja dan kedisiplinan yang tinggi. terkadang juga di sini ada dana khusus jikalau melakukan tugas dinas keluar.” (senin, 11 maret 2019 pukul 14.10 di blkm provinsi jawa barat). dengan demikian, dimensi sumber daya dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat dapat dikatakan optimal karena walaupun sarana dan prasarana serta biaya dan anggaran telah menunjang sumber daya manusia yang ada belum menunjang hal ini karena jumlah pegawai masih kurang dan kesiapanya pun perlu ditingkatkan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 7 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat c. disposisi dimensi disposisi ini peneliti bagi ke dalam dua indikator yaitu pemahaman dan respon pegawai. pertama, pemahaman pelaksana kebijakan jawa barat, berikut pernyataan dari kepala blkm provinsi jawa barat: “sudah menjadi suatu keharusan seorang pns memahami pp nomor 53 tahun 2010 tentang disiplin pns, ya jikalau pegawai tersebut tidak paham maka dia tidak akan disiplin. kalau dipersentasekan pemahaman pns di sini sudah ada yang mencapai 90% ada juga yang baru sampai 75% tergantung orangnya, dengan berpatokan pada kedisiplinan pegawai yang bersangkutan. kalau dirata-ratakan mungkin pemahaman pegawai pns di sini terkait pp nomor 53 tahun 2010 tentang disiplin pns sampai pada 85%.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). sementara itu, menurut ibu eli sugriwati, se pemahaman terkait pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil sudah bagus, berikut yang pernyataannya: “menurut saya pribadi, pemahaman pegawai terkait peraturan disiplin pns sudah bagus dilihat daripada bagaimana pegawai itu melaksanakan tugas dan dari mematuhi peraturan disiplin salah satunya. namun mungkin memang yang namanya manusia tidak luput dari kesalahan dan lupa ya memang masih ada pegawai yang belum optimal dalam mematuhi jam kerja sehingga waktu yang digunakanpun belum optimal. hal ini pun sebenarnya sering diingatkan oleh atasan baik pada apel pagi maupun pada pegawai yang bersangkutan apabila melakukan pelanggaran.” (senin, 11 maret 2019 pukul 14.40 di blkm provinsi jawa barat). kedua, respon pelaksana kebijakan berikut pernyataan dari kepala blkm provinsi jawa barat terkait dukungan pegawai negeri sipil terhadap implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil: “respon pegawai di sini sangat mendukung dengan adanya pp disiplin pns tersebut. memang pada awalnya pp ini dirasa berat karena dilihat daripada hukumannya dimana terdapat hukuman ringan, sedang, dan berat. namun karena itu sudah menjadi aturan dan kewajiban, maka mau tidak mau pns harus siap dan harus mendukung. dimana salah satu bentuk dukungannya para pegawai di sini mengikuti apel pagi, mematuhi jam kerja, dan melaksanakan tugas dengan penuh tanggungjawab dan bekerja secara optimal.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). bapak ir. joko widada menyatakan bahwa pegawai mendukung dalam implementasi pp no. 53 tahun 2010 sudah merupakan suatu komitmen. berikut yang pernyataannya: “pegawai blkm tetap mendukung dengan adanya pelaksanaan pp ini karena sudah menjadi komitmen karena kita butuh kantor, sudah menjadi suatu kewajiban kita untuk mematuhi aturan kantor dan tidak melanggar aturan kantor. menurut saya tidak ada alasan untuk menolak peraturan pp disiplin tersebut. mau tidak mau sebagai pns harus mematuhi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 8 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat peraturan tersebut.” (senin, 11 maret 2019 pukul 14.10 di blkm provinsi jawa barat). dengan demikian, untuk dimensi disposisi dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat sudah baik dilihat dari kemauan pegawai balai latihan kerja mnadiri provinsi jawa barat dalam mengikuti apel pagi, mematuhi jam kerja, dan melaksanakan tugas dengan penuh tanggungjawab. d. struktur birokrasi untuk dimensi struktur birokrasi ini, penulis bagi ke dalam dua indikator yaitu standar operasional prosedur (sop) dan fragmentasi atau pola hubungan dalam penyelesaian masalah. pertama, sop dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat. berikut pernyataan dari kepala blkm provinsi jawa barat: “sop tentu sudah sesuai dengan pp nomor 53 taun 2010 tentang disiplin pns, tapi jikalau sop pekerjaan kita punya sop yang berbeda lagi standarnya yang ditentukan oleh kepala dinas yang sudah mencakup standarisasi kompetensi, skill tentunya. yang di dalamnya telah kami sajikan secara lengkap dan jelas mengenai pelaksanaan tugas berkaitan dengan tupoksi pegawai masing-masing sesuai dengan bidangnya masingmasing.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). senada dengan pernyataan di atas, ibu heppy sopiah, sh juga menyatakan bahwa dalam standar operating procedur (sop) balai latihan kerja mandiri provnsi jawa barat sangat mengarahkan pegawai dalam melaksanakan tugas dan kerjanya dengan disiplin. berikut yang dikemukakan oleh ibu heppy sopiah, sh terkait sop balai latihan kerja mandiri provinsi jawa barat: “yang saya pribadi ketahui bahwa di dalam sop blkm itu memuat tentang uraian tugas kerja, di situ sudah teruraikan tersusun jelas sesuai bidang kerjanya masing-masing tentunya sangat mengarahkan pegawai dalam melaksanakan tugas dan kerjanya dengan disiplin dengan berpatokan pada sop tersebut.” (senin, 11 maret 2019 pukul 14.30 di blkm provinsi jawa barat). sementara itu, bapak mulyana, s. menyatakan hal sebagai berikut: “pp nomor 53 tahun 2010 menurut saya di sini memang berjalan sesuai peraturan tersebut, namun berkaitan dengan sop yang mana sop blkm di dalalamnya menguraikan tugas dan kerja daripada tiap-tiap biangnya, dengan sop blkm dengan menguraikan tugas kerja tersebut saya kira mendukung pegawai untuk melaksanakan tugas dan kerjanya sedisiplin mungkin.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 9 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat kedua, fragmentasinya, berikut pernyataan dari kepala blkm provinsi jawa barat: “hubungan dalam mengatasi konflik atau masalah disiplin pns, di pusat kan ada bkd yang mana peran bkd provinsi jawa barat adalah sebagai penampung dari laporan-laporan mengenai disiplin, dalam hal ini kita menerima laporan bagaimana perkembangan pegawai di dalam melaksanakan kedisiplinan. apabila terdapat pegawai yang melanggar peraturan disiplin, dilihat dulu bagaimana tingkat pelanggarannya yang selanjutnya dilakukan penanganannya sesuai dengan peraturan yang ada. adapun di blkm sendiri diatasi dahulu oleh atasan bidangnya, kemudian ke subbag tu, kemudian masuk ke saya selaku kepala balai, jika memerlukan proses yang lebih lanjut maka akan masuk ke dinas (disnakertrans provinsi jawa barat) dan baru diproses ke pusat.” (senin, 11 maret 2019 pukul 13.00 di blkm provinsi jawa barat). sementara itu, berikut ini adalah pernyataan dari ibu dra. tuti hidaryati mengenai pola hubungan dalam mengatasi masalah permasalahan yang ada berikut pernyataannya: “secara pembinaan ya dia pegawai yang melanggar dibina oleh atasannya terlebih dahulu. pertama di panggil secara lisan, tetap melanggar pembinaan oleh atasan, 3x juga masih oleh atasan, masih juga dan ke 4x dia akan dipanggil oleh kepala balai. adapun untuk sanksi di sini sudah sesuai dengan pp no 53 tahun 2010 tentang disiplin pns. yakni untuk penanganan masalah yang berkaitan dengan disiplin pns yakni dari atasan bidang, langsung k kabag tu, kepala balai, kemudian proses ke dinas, lalu ke pusat dan itu bukan poses yang cepat dan tidak semudah atasan bisa memecat pegawai yang melanggar disiplin pns.” (senin, 11 maret 2019 pukul 13.30 di blkm provinsi jawa barat). dengan demikian, untuk dimensi struktur birokrasi dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat dapat dikatakan telah efektif karena balai latihan kerja mandiri provinsi jawa barat telah mempunyai standar operasional prosedur (sop) dan prosedur fragmentasi yang jelas. selanjutnya berdasarkan pada analisis hasil penelitian, peneliti juga dapat menemukan beberapa faktor pendukung dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat. adapun faktor pendukung tersebut adalah sebagai berikut: 1) sarana dan prasarana yang memadai sarana parasarana menjadi hal yang kursial dibutuhkan oleh suatu organisasi sebagai penopang telaksananya tujuan organisasi. sarana dan prasarana di balai latihan kerja mandiri provinsi jawa barat menjadi faktor pendukung dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. di mana sarana dan prasarana yang dimaksud adalah seperti kendaraan dinas, finger print, suasana kantor yang nyaman, serta fasilitas mendukung dan memadai. dengan adanya sarana dan prasarana tersebut merupakan modal awal bagi pembentukan pagawai negeri sipil yang efektif dan efisien demi terbentuknya suatu pegawai yang berjiwa disiplin tinggi serta taat pada tanggungjawab yang diberikan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 10 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat dengan demikian, aspek sarana dan prasarana memliki fungsi dan peran yang sangat penting dalam penegakkan disiplin pegawai negeri sipil khususnya dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. sebagaimana menurut edward iii dalam widodo (2017) yang mengatakan keterbatasan sarana atau fasilitas menyebabkan gangguan untuk pelaksanaan suatu kebijakan. 2) penghargaan dan insentif kedisiplinan tidak dapat tercipta dengan sendirinya, akan tetapi selalu dilatar belakangi oleh faktor-faktor seperti adanya aturan yang mengatur, serta perasaan suka atau senang. prasaan suka dan senang dapat muncul ketika pegawai mendapatkan penghargaan dari prestasi kerja. sehingga mereka termotivasi untuk bekerja dengan sebaik-baiknya sehingga mencapai hasil yang optimal. penghargaan merupakan suatu motivasi yang kuat dalam meningkatkan kedisiplinan kerja maupun kinerja secara umum. di balai latihan kerja mandiri provinsi jawa barat terlaksana dengan adanya penghargaan bagi pegawai yang memiliki tingkat disiplini yang tinggi dalam kurun waktu tertentu serta adanya pemberian insentif berbasis kinerja (ibk) tiap bulannya bagi pegawai yang memiliki prestasi kerja dan disiplin yang baik. tentunya hal tersebut sangat mendukung dan memotivasi pegawai dalam menegakkan peraturan disiplin. penting dalam organisasi untuk diadakannya penghargaan. sebagaimana menurut edward iii dalam widodo (2017) yang pada intinya enyatakan bahwa otivasi lahir didalam diri seseorang atas kehendaknya sendiri, dan penghargaan serta insentif mempengaruhinya. 3) standar operasional prosedur (sop) yang jelas dalam hal ini sop balai latihan kerja mandiri provinsi jawa barat yakni sop blkm provinsi jawa barat tahun 2018 telah menguraikan tugas kerja pegawai secara rinci dan jelas sesuai dengan tufoksi masing-masing. karena sejalan dengan teori edward iii di atas, yang mana sop balai latihan kerja mandiri provinsi jawa barat tersebut telah mengatur para pelaksana yakni para pegawai balai latihan kerja mandiri provinsi jawa barat. tidak hanya faktor pendukung, peneliti juga menemukan adanya beberapa faktor penghambat dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat. faktor penghambat tersebut antara lain adalah sebagai berikut: 1) minimnya intensitas pemerintah dalam mengadakan sosialisasi dalam penegakan hukum tentunya hal yang paling penting adalah pengetahuan pelaksana hukum atas hukum yang ada, sehingga hal ini menjadikan pentingnya sosialisasi bagi peningkatan pengetahuan para pelaksana hukum. oleh karenanya, sosialisasi mengenai pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil sangat diperlukan, untuk peningkatan pemahaman para pelaksana peraturan tersaebut. pemimpin blkm provinsi jawa barat menyebutkan bahwa sosialisasi sering dilaksanakan. namun secara pelaksanaannya belum diadakannya sosialisasi khusus untuk memberikan pemahaman kepada pegawai. hal ini tentunya menjadi salah satu penghambat dalam implementasi pp nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 11 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat 2) sdm dan kesiapan pegawai negeri sipil belum memadai peneliti melihat bahwa terdapat kekurangan ketersediaan sdm dan kurangnya kesiapan pegawai dalam melaksanakan peraturan disiplin pegawai negeri sipil. hal ini bisa diketahui dari masih adanya pegawai balai latihan kerja mandiri provinsi jawa barat yang belum sepenuhnya mematuhi jam kerja dan belum menggunakan jam kerja secara optimal. simpulan dapat kita tarik kesimpulan bahwa implementasi kebijakan peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil di balai latihan kerja mandiri (blkm) provinsi jawa barat belum berjalan optimal, hal ini dikarenakan dilihat dari empat factor. pertama, komunikasi sudah berjalan karena adanya pendistribusian peraturan tersebut sampai kepada staf atau pegawai. kedua, sumber daya belum optimal karena walaupun sarana dan prasarana serta biaya dan anggaran telah menunjang sedangkan sumber daya manusia di balai latihan kerja mandiri provinsi jawa barat belum menunjang hal ini karena jumlah pegawai masih kurang dan kesiapanya pun perlu ditingkatkan. ketiga, disposisi sudah baik dilihat dari kemauan pegawai balai latihan kerja mnadiri provinsi jawa barat dalam mengikuti apel pagi, mematuhi jam kerja, dan melaksanakan tugas dengan penuh tanggungjawab. keempat, struktur birokrasi dikatakan telah efektif karena balai latihan kerja mandiri provinsi jawa barat telah mempunyai standar operasional prosedur (sop) dan prosedur fragmentasi yang jelas. adapun untuk faktor pendukung implementasinya adalah terdiri dari sarana dan prasarana yang memadai, adanya penghargaan dan insentif, serta standar operasional prosedur (sop) yang jelas. sedangkan faktor penghambatnya adalah rendahnya intensitas pemerintah dalam mengadakan sosialisasi, serta sumber daya manusia dan kesiapan pegawai negeri sipil dalam melaksanakan peraturan disiplin belum memadai. referensi afifuddin. 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(2017). the influence of organizational behavior on work ethics employees in bandung regency government. 1(1), 1-16. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 juni 2018: 1-12 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ sahya anggara, mohamad ichsana nur, ahmad daroni 12 implementasi kebijakan disiplin pegawai negeri sipil di balai latihan kerja mandiri provinsi jawa barat edi, s, (2008). analisis kebijakan publik. bandung: alfabeta. handoko, t.h. (2014). manajemen personalia dan sumber daya manusia. yogyakarta: bpfe. hidayat, dkk. (2017). reformasi administrasi: teori dan aplikasi. bandung: fisip unpas press ishak, d., maolani, d. y., dan engkus, e. (2017). konsep kinerja dalam studi organisasi publik. jispo: jurnal ilmu sosial dan ilmu politk, 7(2), 101-120. islami, i. (2009). prinsip-prinsip perumusan kebijaksanaan negara, jakarta: bumi aksara. moenir, has. (2002). manajemen pelayanan publik, jakarta: bina aksara. moleong, l. (2013). meteologi penelitian kualitatif, bandung: remaja rosdakarya. mulyawan, u. (2015). implementasi peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil (pns) di badan lingkungan hidup daerah kota serang, serang: fisip universitas sultan ageng tirtayasa. nawawi, i. (2009). publicpolicy (analisis, strategi advokasi teori dan praktek), surabaya: pmn. nugroho, r. (2014). public policy, jakarta: elek media komputindo pasolong, h. (2013). teori administrasi publik, bandung: alfabeta. peraturan pemerintah nomor 53 tahun 2010 tentang disiplin pegawai negeri sipil. purwanto, e.a., sulistyastuti, d.r. (2017). metode penelitian kuantitatif. yogyakarta: gava media. saebani, b.a. (2012). perbandingan administrasi negara. bandung: pustaka setia. silalahi, u. (2012). metode penelitian sosial, bandung: refika aditama. soehartono, i. (2015). metode penelitian sosial. bandung: remaja rosdakarya. subarsono, a.g. (2013). analisis kebijakan publik konsep, teori dan aplikasi, yogyakarta: pustaka pelajar. sugiyono. (2008). metode penelitian bisnis, bandung: alfabeta. suyanto, b. (2013). metode penelitian sosial berbagai alterntif pendekatan, jakarta: prenada. syafiie, i.k. (2010). pengantar ilmu pemerintahan. jakarta: refika aditama. syafri, w. (2002). studi tentang administrasi publik. jatinangor: erlangga. wahab, s.a. (2008). analisis kebijaksanaan, dari formulasi ke implementasi. jakarta: bumi aksara. ____. (2012). pengantar analisis kebijakan publik, malang: umm press. widodo, j. (2017). analisis kebijakan publik, jakarta: mnc. winarno, b. (2004). kebijakan publik: teori, proses, dan studi kasus (edisi dan revisi terbaru), yogyakarta: caps. yenni y.a. (2014). implementasi kebijakan disiplin pegawai negeri sipil di dinas pendidikan provinsi sulawesi selatan, makassar: fisip universitas hasanudin. microsoft word manuskrip 7.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 180 ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 1 rizan hasbullah, febri yuliani, hasim as’ari 1universitas riau, indonesia; rizan.hasbullah7527@grad.unri.ac.id received: july 9, 2022; in revised: november 17, 2022; accepted: december 24, 2022 abstract traditional village is an original structure that has original rights in the form of rights including managing the territory and life of its customary law community. in order to realize the vision of siak regency to increase the existence of malay culture in siak regency as the basis of identity in siak society, as well as with the siak regency motto "siak the truly of malay" , law no 6 of 2014 provides a potential and opportunity for the government the siak regency area, to carry out rearrangement of the village by fixing it through the determination and formation of existing villages with the issuance of regional regulation no. 2 of 2015 concerning the determination of traditional villages in siak regency. the purpose of this research is to analyze the ambiguity and conflict in the implementation of the policy of establishing traditional villages in siak regency. this study used a qualitative research method with an exploratory approach. this study uses the richard matland implementation model of ambiguity and implementation conflict. this research was conducted in the traditional village of the anak swamp tribe, sungai apit district, siak regency, riau province. the results of this study when viewed from the four indicators of ambiguity and conflict by richard e matland, the administrative ambiguity and conflict indicators for ambiguity and conflict are high. for this reason, it is hoped that the siak district government can routinely evaluate process by process, so that it does not create high ambiguity and conflict between policy implementers and the community. keywords: local government, policy implementation, ambiguity, conflict introduction the 1945 constitution in article 18b paragraph 2 and article 28i paragraph 3 of the 1945 constitution as a result of amendment iv states recognition of diversity. article 18b paragraph 2 of the 1945 constitution states that "the state recognizes and respects customary law community units and their traditional rights as long as they are still alive and in accordance with the development of society and the principles of the unitary state of the republic of indonesia which are regulated in law". apart from that, article 28i paragraph 3 of the 1945 constitution states that cultural identity and the rights of traditional communities must be respected in accordance with the times and civilization. january 2014, to be precise, was the beginning of a historic year for the development of village governance since law no. 6 of 2014 concerning villages was passed. the provisions in the village regulation provide two major things related to village governance, including authority and finance. in order to realize the vision of siak regency to increase the existence publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 181 of malay culture in siak regency as the basis of identity in siak society, and with the motto of siak regency "siak the truly of malay", law no 6 of 2014, provides a potential and opportunity to the regional government of siak regency, to carry out rearrangement of the village by fixing it through the determination and establishment of traditional villages. based on law no. 6 of 2014, the siak regency government of riau province carried out the implementation of this policy, by passing regional regulation number 1 of 2015 concerning changing the name of the village to kampung. the purpose of this change was to retain the name of the village in the past in the malay language that was used before the formation of siak regency. furthermore, the siak regency government also established regional regulation number 2 of 2015 concerning the establishment of traditional villages in siak regency with the aim of reviving hereditary habits that have long been eroded by the flow of urbanization of the population, and assimilation with local culture resulting in traditions or customs. local customs seem to be forgotten . according to regional regulation no. 2 of 2015 concerning the designation of traditional villages in siak regency, traditional villages are original arrangements that have original rights in the form of rights including administering the territory and life of the customary law community. the hope is that by establishing a traditional village in siak regency, the regional government of siak regency will try to maintain the customary values that exist in the local community and revive the role of traditional community leaders and to revive customary values and norms in the established traditional villages. there are several stages of establishing a traditional village in siak regency, including village identification and assessment; determination of traditional villages by the regent; draft regional regulations; submission of draft regional regulations; and determination of regional regulations after carrying out several stages, special studies were carried out as listed in the table above, regional regulation no. 2 of 2015 concerning the establishment of traditional villages in siak regency was passed. the traditional villages that are determined based on the regional regulation are as follows: table 1 traditional villages of siak regency no village name subdistrict 1 lubuk jering traditional village mandau river district 2 middle village traditional village mepura district 3 kuala gasib traditional village district of koto gasib 4 rawa children's indigenous traditional village sungai apit district 5 sakai minas traditional village minas district 6 sakai traditional village bathing in the wind minas district 7 sakai bakalar traditional village kandy district 8 sakai libo jaya traditional village kandy district source: processed by the authors, 2022 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 182 penyengat village or rawa anak original traditional village is one of the villages chosen to become a traditional village in siak regency. the rawa anak original traditional village was selected to become a traditional village through several stages, starting from the introduction and deepening which includes village potential, institutions, society, customary customs, village areas, monographs or village profiles that have been regulated in regional regulation number 2 of 2015 concerning determination of traditional villages in siak regency. based on these changes, there was a change in the names of several traditional village institutions, starting from the village head changing to the penghulu, from the village secretary changing to clerk, from the head of affairs to being a clerk, the hamlet head remained unchanged, the rukun warga changed to the rukun kampung, permanent neighborhood units, the village consultative body (bpd) changed to the village consultative council (bapekam), and the village community empowerment institution (lpmd) changed to the village community empowerment institution (lpmk). the indigenous village of the anak swamp tribe was chosen to be the focus and research location with several considerations. among the eight traditional villages stipulated in regional regulation no. 2 of 2015, the indigenous tribal village of anak swamp is one of the tribes that is different from other tribes, which are generally malay and sakai tribes. then the indigenous anak swamp tribe was chosen in this study because it has a long distance in one of the hamlets, the researcher wants to see the implementation of the implementation of the policy, whether it can be implemented or not. as time went on, from 2015 after the establishment of the 8 traditional villages, including the indigenous anak swamp tribe, researchers found several phenomena, including: there were several things that were not clear in local regulation no. 2 of 2015 concerning the determination of traditional villages, one of which was in the implementation in article 14 in regional regulation no 2 of 2015 concerning the determination of traditional villages, then there is a conflict in the policy related to the mechanism for determining traditional villages, then seven years is determined in accordance with regional regulation no 2 of 2015 but until now there has been no clarity, and there have been no specific rules during it took seven years for this local regulation to be established, giving rise to an ambiguity in this policy. based on this phenomenon, the researcher is interested in conducting further research with the title ambiguity and conflict of policy implementation for determining traditional villages in siak regency. pressman and widavsky (pramono, 2020) explain that implementation can be said to be a process of implementing or implementing. the implementation of stand-alone scientific research is a common way to get results quickly and accurately. implementation is usually related to a policy established by a particular institution or agency to achieve the goals that have been planned. the implementation of the verb is appropriate when referring to the noun wisdom. in other sources, ripley and franklin (kasmad, 2013) argue that after the law is set, implementation is what happens to programs, policies, benefits, or other tangible outputs. actions that follow a government official's statement of intent regarding program objectives and desired results are referred to as implementation. to make programs work, various actors, especially bureaucrats, must take action (or not take any action at all). furthermore, the concept of policy implementation, according to edwards iii (kadji, 2015) the decisionmaking stage known as policy implementation includes the issuance of regulatory standards and policy consequences for the community that affect several aspects of their lives, such as articles of legislative laws, issuance of executive regulations, and issuance of court decisions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 183 even if a policy is implemented in the right way, failure can still occur if the process is not carried out correctly. meanwhile van meter and van horn (situmorang, 2016) define the enactment of public policy as a result of actions taken in previous decisions. these actions include efforts to convert policy decisions into operational actions within a certain period of time in the context of ongoing efforts to achieve big and small changes determined by policy decisions made by public organizations directed at achieving the goals that have been set. richard e matland (kadji, 2015) developed a model called the ambiguity-conflict matrix model which explains that administrative implementation is the implementation that is carried out in the daily operations of the government bureaucracy. policies here have low ambiguity and low conflict. political implementation is implementation that needs to be forced, because even though the ambiguity is low, the level of conflict is high. experimental implementation was carried out on ambiguous policies, but the level of conflict was low. symbolic implementation is carried out on policies that have high ambiguity and low conflict. symbolic implementation is carried out on policies that have high ambiguity and high conflict. in principle, richard e matland's matrix (ulumuddin & darwin, 2021) has "four precises" that need to be fulfilled in terms of the effectiveness of policy implementation, namely policy accuracy; execution accuracy; target accuracy; and environmental accuracy. then matland (1995) looks at the implementation of ambiguity and conflict, and divides it into several indicators, including administrative implementation; political implementation; experimental implementation; and symbolic implementation. methods this study uses a qualitative research method with an exploratory nature. in this research, the reason why the author uses this type of qualitative research with an exploratory approach is to be able to explore all forms of implementation related to traditional villages in siak regency, especially the indigenous village of the anak rawa tribe . the focus of this research is to put more emphasis on the implementation of the policy of establishing indigenous tribal villages of the swamp child tribe. data collection techniques in this study were carried out by observation, interviews and documentation which the researchers directly carried out in the field. the types and sources of data are primary and secondary. in this study, data analysis techniques used qualitative data analysis techniques according to miles and huberman, where the analysis consisted of three paths, including data reduction, data presentation and drawing conclusions. this research was conducted in the indigenous village of the anak rawa tribe, sungai apit district, siak regency, riau province. the reason the researcher took the research locus in the penyengat traditional village is because of the 8 traditional villages in siak regency, the penyengat traditional village is the only tribe in the penyengat village itself. then in the traditional village of penyengat, there are hamlets that are far from the village government center, so researchers are also interested, whether customary rules can also be applied in remote hamlets, given the remote access from the village government center. this research was carried out from april 2022 to october 2022. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 184 results and discussion administrative ambiguity and conflict in general, administration is a form of business and activity that is directly related to setting policies with the aim of achieving targets within the organization. so it can be said that administration has a very important role in managing all the activities of an organization. to see the administration in implementing a policy issued by the regional government, it can be examined whether the policy really reaches the main target according to the needs of the community or the policy will only confuse the community and even cause conflict in implementing it, so that implementation can be said to have failed. therefore, within this administrative scope, we can see how the government's role, government duties, and government responsibilities, be it local governments, sub-districts, villages or related institutions that participate in the process of implementing this policy of establishing traditional villages. in this case, it can be seen from the special regulations regarding traditional villages, such as unfinished implementation instructions, which raises problems in implementing the policy of determining this traditional village. views of ambiguity and conflict administratively, the researcher draws a conclusion, that ambiguity is indeed not found, this is based on the results of the interviews that the researchers conducted, that from this policy it has been established that so far no information has been found that contains elements of ambiguity or unclear, but researchers, found conflicts or a problem, in which this policy cannot yet be implemented, this is because it is still in the process of completing administration both at the central and in the province. so that more than seven years after this policy was established, there has been no movement at all from this policy, only processes and processes carried out by the siak district government which until now have not been completed. political ambiguity and conflict the meaning of the word politics is all matters or actions carried out by government officials in carrying out a policy and others. the word politics in a policy is something that is commonly used among state civil servants, both in their actions and in their daily activities. this political process looks at the extent to which the government can provide understanding to the implementers of this traditional village policy, so as not to cause ambiguity and conflict in the policy. it is known that every implementation of a policy always contains political elements as a necessity in the successful process of implementing the policy. this is of course related to communication between the siak district government where this matter is shared with the community and village empowerment service and the implementers of this traditional village policy which include the sub-district government, sub-district malay traditional institutions, traditional village government, traditional institutions in the village, and also indigenous peoples who of course as the goal of this policy. then the socialization that has been carried out by the district government to the sub-district and village parties. in view of political ambiguity and conflict, the researcher draws a conclusion that the level of ambiguity and conflict politically is low, this is evidenced from the results of interviews with several informants above, no ambiguity and conflict was found either in the socialization provided by the district government to the sub-district government and the government traditional village. then the communication between the district government to the sub-district and village governments also did not cause ambiguity and conflict, everything went smoothly, but because it was still in the process, this policy could not be implemented yet. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 185 ambiguity and conflict experimentally the intended experiment is testing or an action and observation made. basically, this experimental implementation is that the goals have been agreed and known, but the way to achieve the goals is not yet known. in this experimental concept of ambiguity and conflict, researchers will see how far the government can carry out experiments to achieve the initial goals that have been planned beforehand, in other words in this discussion, the researchers will provide an overview of how the process of achieving the goals that have been planned before. for example, such as the implementation of customary activities related to customary law and other activities. if it is related to the ambiguity and conflict matrix experimentally, the researcher concludes that high ambiguity and high conflict. this is evidenced by the level of hesitation by the sub-district and village governments to carry out traditional activities, the problem is that the government has not issued specific rules or implementing instructions, even though this policy is still in process. the siak district government should still issue instructions for implementing this customary policy because considering that the determination of this traditional village has been going on for seven years but the process has not been completed. with these implementation guidelines, at least the sub-district and village governments have specific references even though this policy process is still ongoing. ambiguity and conflict symbolically symbolic implementation, namely seeing a policy issued by the government, whether it benefits the target group or not. in a symbolic policy plays an important role in confirming new goals, old goals, emphasizing important values and principles. in the concept of symbolic ambiguity and conflict, researchers will look at and seek information, to what extent are the benefits received by the target group with this policy, if it is associated with richard e matland's ambiguity and conflict matrix, of course we will see whether this policy provides benefits or not. on the contrary, then after the existence of this policy does it cause conflict. if it is related to the symbolic ambiguity and conflict matrix, the researcher can conclude that the level of ambiguity and conflict is low. this is supported by the results of interviews with informants and direct observation by researchers. the results of interviews with informants illustrate that even though it is small, there are benefits that are felt by both the village government and the community. this means that the siak district government has made a clear policy so that the community will benefit a little from the policy, although until now the policy is still in the form of establishing an existing village, and is still in the process of finalizing the policy for implementing traditional villages in siak district, especially the original village of anak swamp. factors of ambiguity and conflict in implementing the policy for determining traditional villages in siak district the quality of human resources in the indigenous village of the rawa child tribe human resources are one very important factor that cannot even be separated from an organization, one of which is government. in implementing the policy of determining traditional villages, of course competent people or experts in their field must be prepared. however, for village government, from the results of interviews with informants, and the results of observations made by researchers, the quality of human resources is still low. this is reinforced by the results of several interviews with informants that have been conducted by researchers. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 186 lack of government understanding of traditional village policies the second inhibiting factor is the government's lack of understanding of the new policy. in order to implement a policy, of course the government must understand this matter, in contrast to the policy of establishing this traditional village, the siak district government which was delegated to the community and village empowerment services became overwhelmed to understand this traditional village, this is evidenced by the process of establishing a traditional village policy which has been running for more than seven years, but still not finished. there are no guidelines for the implementation of the policy for establishing traditional villages the third inhibiting factor is the absence of instructions for implementing the policy of determining traditional villages, this raises doubts by the sub-district and traditional village governments to carry out the governance process. conclusion the siak district government has carried out a series of processes for establishing traditional villages with the aim of restoring traditional values that have long since disappeared, one of which is the kampung asli anak swamp indigenous village which is one of the eight designated traditional villages. however, there are still a number of problems that must be resolved by the siak district government. if it is associated with the ambiguity and conflict matrix model, the researcher draws several conclusions: a. administrative ambiguity and conflict based on the results of the research that has been described above, administratively, the level of ambiguity and conflict is low, this is because the published policies are easy to understand and what and who has a role in the policy already knows clearly. there was found a conflict after the existence of the policy. b. political ambiguity and conflict based on the results of the research that has been described above, politically, the level of ambiguity and conflict is also low. this is because the government has provided good socialization and communication, and the response is also good, thus making it easy for implementers to understand the policy. and no conflicts were found after the issuance of this policy. c. experimental ambiguity and conflict based on the research results that have been described above, it can be concluded experimentally that the level of ambiguity and conflict is high. this is due to the emergence of doubts from the sub-district and indigenous tribal villages of the anak swamp tribe, due to the absence of specific references regarding the implementation of this policy of establishing traditional villages, so that until now the village government has implemented the policy without holding special references from the government, this has actually become a problem. d. symbolic ambiguity and conflict based on the results of the research that the researchers have described above, it can be concluded symbolically that, the level of ambiguity and conflict is low, this is because the policy of determining traditional villages has provided benefits, although it still cannot be fully implemented because it is still waiting for the process issuance of local regulations on traditional villages. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 187 of the four indicators, only one has a high level of ambiguity and conflict, namely ambiguity and experimental conflict. for this reason, it is hoped that the siak district government can routinely evaluate process by process, so that it does not create high ambiguity and conflict between policy implementers and the community. references abdussamad, z. 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(2013). public policy implementation study . makassar: literacy store. kusumastuti, a., khoiron, a.m. (2019). qualitative research methods . semarang: lpsp. leong, c., qian, n. (2016). ambiguity, bureaucracy and certainty: the abcs of enabling water self-sufficiency. policy and society , 35 . matland, r.e. (1995). synthesizing the implementation literature: the ambiguity-conflict model of policy implementation. journal of public administration research and theory , 5 (2). meutia, i.f. (2017). public policy analysis (1st ed.). bandar lampung: aura. moleong, l.j. (2014). qualitative research methodology (pr rosdakarya, ed.). bandung. mustari, n. (2015). public policy formulation, implementation, and evaluation (1st ed.). yogyakarta: leutikapri. pramono, j. (2020). implementation and evaluation of public policy (1st ed.). surakarta: unisri press. situmorang, c.h. (2016). public policy (theory analysis, implementation and evaluation of policy) (1st ed.). depok: social security development institute. sholeh, n.r.m., muchsin, s., anadza, h. (2021). implementation of the richard matland model in home learning policy in the conditions of the covid -19 pandemic (case study of the probolinggo district education office)/. journal of public response , 15 (9). subantio, a. (2020). public policy review of planning, implementation and evaluation . surabaya: brilliant. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 180-188 e-issn 2715-9256 =========================================================================== rizan hasbullah, febri yuliani, hasim as’ari ambiguity and conflict in the implementation of policies for determining traditional villages in siak regency 188 tiantaro, g. (2020). ambiguity and conflict in the implementation of the yogyakarta city smart tourism policy: a case study of the yogyakarta city tourism village. journal of policy analysis , 1(5) . ulumuddin, i.a, & darwin, m.m (2021). the ambiguity of the sleman regency government's policy against the moratorium on business permits for hotels, apartments and condotels. journal of governance and social policy , 2 (1). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 1 implementasi good governance di indonesia implementasi good governance di indonesia 1fitria andalus handayani, 2mohamad ichsana nur 1 ilmu administrasi fakultas ilmu administrasi universitas indonesia; andalus.hamazah@gmail.com 2 administrasi publik fakultas ilmu sosial & ilmu politik uin sunan gunung djati bandung; mohamadichsana22@uinsgd.ac.id abstract the good governance promoted by the world bank and undp still has no a definitive agreement. this concept is more interpreted as a solution for the realization of effective and efficient government performance. furthermore, the world bank as a donor provides assistance to countries to build institutional capacity and training for public officials to improve their competence. the methodology in this study employes descriptive qualitative data collection techniques with literature review. the good governance as a concept reaps criticism in its implementation, one of the criticisms given is the lack of control in the implementation of good governance in governmental actors. not only that the application of good governance in a country is often forced, even though the principle does not fit into the existing government system, state, culture of society. in indonesia case in terms of good governance implementation, there are still many problems such as bureaucratic reform that is not good, practices of kkn, demands for the application of good governance principles which among them are not in accordance with the local characteristics of the indonesian people, and the participation is still low. keywords: governance, good governance, implementation, world bank, undp. pendahuluan harvorsen menyebutkan perbedaan antara world bank dan undp. didalam buku ini membahas mengenai istilah good governance dan global economic menurut pandangan world bank dan undp. masih belum ada titik temu mengenai esensi dan pengertian terkait good governance. dalam kaitan ini perdebatan tentang good governance, dilihat dari perspektif bagaimana aktor multilateral (bank dunia dan undp) menggunakan kategori good governance dalam strategi pembangunan mereka. dengan menggunakan dua pendekatan yang berbeda untuk good gevernance, salah satunya adalah terkait dengan rezim neoliberal global dan wacana liberalisasi ekonomi, bank dunia menempatkan tata kelola ekonomi (economic governance) yang bertujuan untuk perbaikan tata kelola ekonomi yang mendukung administrasi negara, dimana anti korupsi adalah faktor kunci penting yang membagi secara jelas antara politik dan ekonomi. menurut bank dunia, economic governance dapat berjalan dengan baik apabila ekonomi pasar dapat berjalan, dan hal tersebut perlu dirancang seorang pengambil keputusan yang rasional. bank dunia memandang bahwa keahlian ekonomi adalah penting, sementara itu hak asasi manusia yang penting, meliputi hak untuk memiliki property dan perlindungan hak milik seseorang disamping perlindungan dari pasar dan state violence. disisi lain, undp melihat good governance sebagai tata pemerintahan yang demokratis (democratic governance), yang menekankan pada proses demokratisasi dari bawah, fokusnya adalah dalam konteks politik dari negara dan pemahaman struktur kekuasaan dan bagaimana publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 2 implementasi good governance di indonesia perubahan struktur kekuasaan secara demokratis. demokrasi bukan hanya cara untuk memecahkan masalah-masalah politik praktis tetapi juga cara untuk transformasi identitas seperti dunia simbolis dari inklusif dan solidaritas kebangsaan. proses pengambilan keputusan, serta gerakan populer yang tumbuh dari masyarakat sipil. world bank, sebagai salah satu lembaga donor keuangan dunia menganggap bahwa globalisasi merupakan salah satu solusi untuk meningkatkan ekonomi setiap negara-negara yang ada di dunia. namun globalisasi dapat dianggap sebagai suatu tantangan dan juga suatu masalah bagi negara-negara yang menggunakan sistem demokrasi di dalam hubungan antara negara dan masyarakatnya. world bank pun memperkenalkan prinsip good governance di dalam hubungan antara negara dengan masyarakatnya. prinsip-prisip kerja administrasi publik dalam good governance dianggap sebagai salah satu cara untuk meningkatkan ekonomi setiap negara, salah satunya karena dapat mengurangi pelaku korup di dalam birokrasi pemerintahan. namun prinsip good governance yang diperkenalkan oleh world bank mendapat sejumlah kritikan. salah satu kritik yang diberikan adalah kurangnya kontrol yang dilakukan dalam penerapan good governance di dalam pemerintahan. tidak hanya itu penerapan good governance di dalam suatu negara seringkali dipaksakan walaupun prinsip tersebut tidak cocok dengan sistem pemerintahan, negara, budaya masyarakat yang ada. prinsip good governance yang diciptakan world bank justru dianggap tidak dapat menyelesaikan masalah kemiskinan terutama di negara-negara berkembang (scholte, 2012). apalagi ketika prinsip neoliberalisme yang diperkenalkan pada tahun 1946 oleh sekelompok jaringan masyarakat yang suskes menerapkan suatu hegemoni kebijakan dibeberapa negara di dunia. neoliberalisme kemudian masuk dan diterapkan dalam setiap kebijakan ekonomi di negara maju. neo liberalisme merupakan suatu paham yang menganut prinsip-prinsip seperti mengutamakan investasi asing yang masuk ke suatu negara, menciptakan kondisi yang seimbang antara investasi internal dan eksternal, melegalkan ijin-ijin usaha dan menasionalisasikan investasi asing. hal ini menbuat ekonomi di suatu negara akan semakin maju, namun menciptakan krisis di negara belahan dunia lainnya. sehingga tujuan good governance yang digagas oleh world bank untuk memberantas kemiskinan di negara berkembang, justru gagal diimplementasikan. selain itu, praktek good governance yang digagas oleh undp pun menuai kritik. undp mengusung good governance dalam frame democratic governance. konsep untuk good governance tidak bisa serta merta di implementasikan di suatu negara, perlu adanya penyesuaian terhadap kharakteristik kondisi dan karakteristik dari masing-masing negara. alhasil, good governance ketika dipaksakan di suatu negara bisa menjadi cacat. artinya konsep good governance ini mencoba untuk menerjang tatanan yang ada di negara tersebut dengan memasukkan prinsip-prinsip yang diusung oleh undp. hal ini bisa menghilangkan prinsip-prinsip lokalitas yang murni berasal dari negara yang bersangkutan. lebih lanjut, negara-negara donor juga mempunyaii keberagaman politiik dan kapitalisme yang dapat mempengaruhi negara-negara yang menerima donor tersebut. good governance mulai muncul di indonesia setelah era reformasi. hal ini dilatar belakangi oleh berbagai macam permasalahan yang muncul tuntutan pemerintah orde baru yaitu presiden sebagai pusat kekuasaan. sebagai akibat dari konstitusi maupun akibat dari lembaga tinggi negara lainnya yang tidak berjalan dengan baik, dan juga tersumbatnya control social yang berasal dari partisipasi masyarakat. namun pada kenyataannya, hingga saat ini pun masih belum menemukan pemaham yang baik mengenai apa itu good governance sehingga dalam implementasinya, konsep ini belum dapat berjalan dengan baik. pemerintahpun mulai mempunyai komiten untuk menjadikan good governance sebagai landasan atau pondasi nilai pemerintahan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 3 implementasi good governance di indonesia pada masa reformasi, badan eksekutif dan legislatif telah berhasil menciptakan 3 perundang-undangan yang kemudian mengubah sistem dalam pemerintahan di indonesia, yaitu: 1. undang-undang nomor 32 tahun 2004 yang membahas mengenai pemberian kewenangan yang lebih besar untuk daerah (kabupaten dan kota) untuk dapat mengatur dan mengelola bidang pemerintahan dan juga bidang pembangunan. undang undang ini berimplikasi terhadap kebijakan dan perencanaan sebagai dampak dari bergesernya kewenangan pada hal tersebut dengan adanya kebijakan yang terdesentralisasi, maka daerahpun mempunyai kewenangan. dengan adanya sistem yang terdesentralisasi ini, daerah mempunyai kewenangan untuk dapat menetapkan kebijaksanaan dalam hal perencanaan dan pembangunan daerah. 2. undang-undang nomor 28 tahun 2004 yang membahas mengenai pemberian wewenang yang lebih besar dalam pengelolaan dan pengalokasian dana kepada pemerintah daerah (kabupaten atau kota). lebih umumnya undang-undang ini mengatur tata pelaksanaan ini mengatur pelaksanaan perimbangan dalam bidang keuangan antara pusat dan daerah. 3. undang-undang nomor 28 tahun 1999 mengenai pelaksanaan pada bidang pembangunan dan pelaksanaan pemerintahan ditingkat pusat dan daerah sebagai bentuk pengimplementasian pemerintahan yang baik. undang-undang tersebut merupakan landasan utama diterapkannya konsep good governance sebagai landasan penyelenggaraan pemerintahan yang memiliki orientasi membangun citra pemerintahan sebagai pemberi layanan yang adil kepada masyarakat. ketiga undang-undang tersebut merupakan pondasi utama diterapkannya konsep good governance dalam menyelenggarakan pemerintahan yang berorientasi kepada pembangunan citra pemerintahan sebagai pemberi layanan yang adil. metode penelitian paradigma pada penulisan ini adalah kualitatif, dengan tipe penelitian yang deskriptif. proses analisis data yang dilakukan secara menyeluruh dengan teknik pengambilan data dalam penulisan ini yaitu melalui studi literature/tinjauan pustaka. tinjauan pustaka yang dilakukan dalam penelitian ini adalah dengan pencarian berbagai referensi atau sumber yang relevan terkait dengan penulisan ini berupa buku, jurnal, hasil penelitian, dan lain-lain. hasil dan pembahasan good governance ialah tata kelola pemerintahan yang baik. dalam mewujudkan konsep good governance maka diperlukan sinergi anatar tiga aktor utama, yakni pemerintah, privat sector, dan civil society. ketiga aktor ini mempunyai peran dalam mengelola sumber daya, lingkungan social, ekonomi, dan budaya. pengertian good governance dalam versi world bank diartikan sebagai penyelenggaraan pengelolaan atau manajemen dalam pemerintah secara solid dan akuntabel aerta berdasarkan prinsip pasar yang efisien dan juga pencegahan korupsi baik secara administratif maupun politis. hal ini bagi sektor pemerintah atau sektor privat sekalipun merupakan suatu inovasi atau terobosan yang mutakhir dalam upaya menciptakan kredibilitas publik manajerial yang handal. good governance ini hadir sebagai salah satu bentuk solusi dalam mengatasi permasalahan yang terjadi dalam suatu negara. good governance membantu mengintegrasikan anatar peran pemerintah, privat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 4 implementasi good governance di indonesia sector, dan masyarakat untuk mencapai konsesus bersama, dimana dalam pelaksanaannya dapat di pertanggungjawabkan dan bersifat efektif dan efesien. dengan memperhatikan nilainilai dan cara kerja good governance, maka hal ini bisa memperkecil terjadinya penyimpangan dalam pelaksanaan kebijakan karena program-program yang yang ditetapkan adalah berdasarkan keputusan bersama. negara yang berperan dalam pemberi layanan kepada masyarakat demi tercapainya kesejahteraan secara adil dapat berjalan dengan baik apabila sistem pemerintahnya memegang teguh pada 3 dasar pembangunan berkelanjutan, yaitu bidang lingkungan, ekonomi dan sumber daya manusia. konsep good governance ini memiliki keterkaitan dengan 3 aktor utama, yaitu: pemerintah sebagai penyelenggara negara, korporat sebagai penggerak bidang perekonomian, serta masyarakat sipil sebagai pihak penyesuai. pihak pihak tersebut saling mempengaruhi dan masing masingnya memiliki peran dalam penyelenggaraan negara yang baik. sinkronisasi dan harmonisasi antar pihak-pihak tersebut menjadi jawaban besar. namun dengan keadaan indonesia saat ini masih sulit untuk dapat terjadi (efendi, 2005). konsep good governance ini dapat diwujudkan melalui upaya adanya kesinergian antara masyarakat sipil, sektor publik, dan sektor privat dalam mengelola sumber daya alam, ekonomi, lingkungan dan sosial. good governance sekurang-kurangnya harus dapat mencapai prasyarat adanya partisipasi, efesiensi dan efektivitas, transparansi, dan keadilan. konsep good governance yang diusung oleh world bank dan undp masih belum memiliki kesepakatan yang pasti. konsep ini lebih dimaknai sebagai solusi untuk perwujudan kinerja pemerintah yang efektif dan efesien. lebih lanjut, world bank sebagai lembaga donor memberikan bantuan kepada negara-negara untuk membangun kapasitas institusi dan pelatihan bagi pejabat public guna meningkatkan kompetensinya. keberhasilan dari konsep good governance bisa dipahami melalui prinsip-prinsip yang ada didalamnya. prinsi-prinsip ini digunakan sebgai tolok ukur kinerja pemerintah dalam mengelolah pemerintahan. prinsipprinsip yang ada pada good governance antara lain sebagai berikut: 1. partisipasi masyarakat partisipasi masyarakat ialah keikutsertaan masyarakat dalam pengambilan keputusan, baik secara langsung maupun melalui perwakilan lembaga-lembaga yang sah untuk mengakomodir kepentingan warga masyarakat. partisipasi masyarakat dibangun berdasarkan prinsip kebebasan yang adil dan santun. dengan adanya partisipasi dari masyarakat akan membuat suatu kebijakan menjadi lebih hidup, karena memiliki ruk yang berasal dari lokalitas warga yang bersangkutan. 2. supremasi hukum hukum memiliki peranan penting dalam menegakkan keadilan dan kebenaran. hukum yang dibuat haruslah bersifat tidak memihak, adil, dan konsisten. hukum harus diberlakukan tanpa pandang bulu, tidak melihat pada jabatan, materi, dan kekerabatan. 3. transparansi transapari atau bias diartikan dengan keterbukaan adalah pemerintahan memberikan kemudahan akses informasi kepada masyarakat terkait dengan kegiatan penyelenggaraan pemerintahan. informasi bisa diakses oleh semua warga masyarakat dengan memperhatinkan pada ketentuan-ketentuan yang telah dibuat. informasi haruslah bersifat update dan dapat dipertanggungjawabkan kebenarannya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 5 implementasi good governance di indonesia 4. stakeholder stakeholder mempunyai peranan penting dalam membangun kemitraan dengan pemerintaan. stakeholder disini bisa berkedudukan sebagai pengambil keputusan atau pelaksana program. stakeholder mempunyai kepentingan tersendiri yang mana seharusnya berjalan selaras dengan kepentingan yang dibangun oleh pemerintah dan masyarakat. 5. berorientasi pada konsensus pemerintah memiliki peran sebagai katalisator yakni menjembatani berbagai aspirasi dan kepentingan-kepentingan sehingga nanti bisa didapat sebuah konsesus yang berdasar pada kesepakatan bersama. 6. kesetaraan seluruh warga masyarakat memiliki kesempatan yang sama dimata hukum dan untuk mencapai kesejahteraannya. prinsip kesetaraan akan memacu dampat keadilan dan pembangunan ekonomi yang stabil, karena semua rakyat memiliki hak dan kesempatan yang sama untuk melakukan pengembangan diri tanpa adanya intervensi dari pihak manapun. 7. efektifitas dan efisiensi dalam menjalan program-program dan kebijakan, pemerintah berpegang pada prinsip efektif dan efesien. dimana program dikatakan efektif, jika program yang dijalankan dapat berjalan sesuai dengan yang telah ditetapkan sebelumnya. pun dengan efesien, artinya pemerintah harus menggunakan anggaran dengan sebaik-baiknya sesuai dengan kebutuhan yang akan dilakukan. 8. akuntabilitas akuntabilitas adalah segala bentuk kegiatan/program yang telah dilaksanakan dapat dipertanggungjawabkan kepada masyarakat. bentuk pertanggungjawaban dapat berbedabeda tergantung dari pihak yang terkait. akuntabilitas yang dilakukan oleh pemerintah dapat meningkatkan kepercayaan masyarakat. 9. visi strategis visi strategis merupakan cara pandang yang digagas oleh pemerintah dan masyarakat dalam membangun ekonomi manusia untuk mewujudkan kesejahteraan masyarakatnya. visi strategis adalah rancangan kegiatan/program apa yang ingin dicapai untuk mewujudkan tujuan negara. cara pandang yang strategis akan membuat suatu negara untuk mempertahankan eksistensinnya. sedangkan menurut united national development program (undp) prinsip good governance, terbagi menjadi 14, yaitu: 1. partisipasi masyarakat 2. wawasan ke depan 3. keterbukaan dan transparansi 4. demokrasi 5. profesionalisme dan kompetensi 6. kemitraan dengan dunia usaha swasta dan masyarakat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 6 implementasi good governance di indonesia 7. desentralisasi 8. komitmen pada lingkungan hidup 9. komitmen pada pengurangan kesenjanga 10. profesionalisme dan kompetensi 11. keefisienan dan keefektifan 12. daya tanggap good governance di indonesia dikenal sejak era reformasi. perkembangan good governance di indonesia pun juga dipengaruhi oleh krisis monetar dan kondisi sejarah negara lainnya. krisis ekonomi yang melanda indonesia disebabkan oleh banyak hal, diantaranya tata kelola pemerintahan yang buruk, maraknya kkn (korupsi, kolusi, dan nepotisme). praktik kkn menjadi perhatian serius dan menjangkiti hampir semua elemen pemerintahan. dampak dari permasalahan ini adalah kualitas pelayanan masyarakat yang buruk. masyarakat seperti dipandang sebelah mata. para penyelenggara pemerintahan hanya sibuk untuk mengisi perut dan memenuhi kepentingannya. hal ini tentunya menghabat proses pembangunan, merabaknya kriminalitas, meningkatnya jumlah pengangguran, bertambah jumlah penduduk miskin, tingkat kesehatan menurun, kualitas pendidikan yang buruk, dan munculnya konflik didaerah yang mengancam persatuan dan kesatuan nkri. penerapan good governance di indonesia pada waktu itu bisa dikatakan sebagai angin segar yang dapat memperbaiki sistem yang korup dan kualitas pelayanan masayarakat yang buruk. berikut beberapa permasalahan good governance di indonesia: 1. belum adanya kesesuaian antara tuntutan kebutuhan masyarakat dengan reformasi birokrasi yang berjalan. 2. tingginya tingkat keberagaman masalah dalam mencari keputusan akhir atau pernyelesaianya. 3. tren penyalahgunaan dan pelanggaran wewenang dan perilaku dan tindakan korupsi kolusi dan nepotisme yang masih tinggi, serta pengadaan kontrol dan pengendalian kinerja aparatur pemerintah yang masih lemah. 4. partisipasi masyarakat yang semakin tinggi tuntutannya dalam pembuatan dan pengimplementasian kebijakan publik. 5. tuntutan publik terhadap pelaksanaan prinsip prinsip good governance yang semakin meningkat, dalam rangka untuk memperbaiki dan meningkatkan tata kelola kepemerintahan. 6. era desentralisasi, yang berakibat pada meningkatnya tuntutan dalam pelimpahan kewenangan, tanggung jawab dan pengambilan keputusan. 7. belum memadainya sistem kelembagaan dan tata kelola pemerintahan di daerah sehingga menyababkan rendahnya kinerja sumber daya aparatur pemerintahan terkait. berbagai upaya dalam mewujudkan tata kelola pemerintahan yang baik telah dilakukan, namun apabila dilihat dalam perkembangan good governance di indonesia, pada pengimplementasiannya masih terdapat kebocoran akibat kurangnya transparansi sebagai salah satu syarat pokok dari good governance, sehingga pengimplementasiannya ini belum dapat dikatakan baik dan berhasil sepenuhnya. hal tersebut dapat dilihat dalam data-data sebagai berikut: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 7 implementasi good governance di indonesia 1. indeks persepsi korupsi pemerintahan yang bersih merupakan syarat dalam tata kelola pemerintahan yang baik, salah satu indikatornya adalah angka korupsi, jika dilihat angka indeks persepsi korupsi dari tahun ke tahun indonesia memang mengalami perbaikan, namun tingkat korupsi di indonesia masih relatif tinggi apabila dibandingkan dengan negara negara asia tenggara lainnya. data dari transparansi internasional indonesia menyebutkan bahwa pada tahun 2014 indeks persepsi korupsi indonesia masih tinggi (peringkat 107) tertinggal dari thailand dan malaysia, dan jauh tertinggal dari singapura yang menempati peringkat 7. sumber: transparansi internasional indonesia, 2014 gambar 3.1 data penyelewengan kekuasaan berdasarkan profesi/jabatan sumber: komisi pemberantasan korupsi. 2016 dari gambar diatas dapat dilihat bahwa tindak pidana korupsi profesi hakim sampai tahun 2016 totalnya 14 kasus. tentunya hal ini memprihatinkan karena tonggak keadilan di pengadilan ditentukan oleh hakim. saat hakim bertindak tidak professional atau berpihak pada golongan tertentu, hal ini akan berdampak merugikan pada pihak yang lainnya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 8 implementasi good governance di indonesia 2. kemudahan dalam berbisnis ( ease of doing business) pada tahun 2015, world bank mengeluarkan sebuah data tahunan terkait dengan kemudahan dalam melakukan bisnis di seluruh dunia. laporan data tersebut memperlihatkan bahwa indonesia hanya menempati rangking 114 di tingkat dunia dalam kemudahan berbisnis, tertinggal jauh dari negara-negara di sekitarnya. singapura berada di peringkat 1, malaysia 18, thailand 26, vietnam 78, filipina 95 dan brunei 101. 3. indeks daya saing global (global competitiveness index) indeks daya saing global merupakan ukuran daya saing setiap negara dilihat dari beberapa aspek, yaitu pendidikan dasar dan kesehatan, pendidikan tinggi dan pelatihan, kelembagaan, infrastruktur, lingkungan makro ekonomi, pengembangan pasar keuangan, ukuran pasar, efisiensi pasar tenaga kerja, efisiensi pasar barang, kecanggihan bisnis, kesiapan teknologi, dan inovasi. world economic forum, sebagai lembaga internasional yang berwenang untuk membidangi ini, pada tahun 2015 mengeluarkan sebuah data yang memperlihatkan indonesia berada di posisi ke 4 diantara negara asean dan urutan ke 34 di dunia. sedangkan singapura berada jauh di depan, bahkan menjadi peringkat 2 di dunia. malaysia berada diurutan berikutnya dengan rangking ke 20 sedangkan thailand berada di urutan ke 31. sebagaimana gambar berikut ini: gambar 3.2 peringkat global competitiveness index 4. indeks pembangungan manusia (ipm) indeks pembangunan manusia (ipm) merupakan sebuah indikator kinerja pembangunan yang mengukur tiga dimensi pokok pembangunan manusia. tiga dimensi pokok tersebut diantaranya adalah angka usia harapan hidup, capaian tingkat pendidikan (angka rata-rata lama sekolah dan angka harapan lama sekolah), dan pengeluaran per kapita. tahun 2015, dibandingkan negara-negara di asean, ipm indonesia menempati posisi 5 masih tertinggal dari singapura, brunei, malaysia dan thailand. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 9 implementasi good governance di indonesia 5. indeks efektifitas pemerintahan menurut the global economy, indeks efektivitas pemerintahan indonesia tahun 2013 adalah -0,24 dengan menempati urutan ke-103 dari 192 negara. posisi indonesia masih tertinggal dibandingkan dengan negara asean lain, seperti malaysia (indeks 1,10 di urutan ke-35), thailand (indeks 0,21 di urutan ke-72), dan filipina (indeks 0,06 di urutan ke-79). sebagaimana gambar berikut ini: bank dunia memperkenalkan konsep good governance di indonesia dengan tiga pintu yaitu consultative group on indonesia, partnership for governance reform, dan justice for the poor. setiap kali menyelenggarakan forum tahunan cgi, bank dunia selalu terdepan dalam memimpin pengarahan kebijakan ekonomi melalui pembuatan peraturan perundangundangan. hal ini dapat terjadi mengingat bahwa pemerintahan indonesia masih menerima pemberian hutang sehingga mengaharuskan adanya kompensasi yang juga perlu dipenuhi. selain itu, bank dunia juga bekerja sama dengan undp dan adb yang mana merupakan sponsor dana terbesar bagi partnership for governance reform. dengan kata lain, sebenanrnya bank dunia telah secara proaktif menguasai indonesia dalam hal pembuatan kerangka hukum untuk sebuah pembangunan bangsa. sedangkan justice for the poor mengandung makna bahwa bank dunia telah membuat institusi yang baru-baru dalam mendukung pengentasan kemiskinan di indonesia. dalam urusan pembaruan ketata laksanaan pemerintahan, bank dunia cenderung melayani pembaruan sosial dan ekonomi, khususnya dengan mengaplikasikan pemberdayaan teknokratik dan bahasa liberal partisipasi. di titik ini, diskursus dan arah kecenderungan hak-hak asasi manusia lebih menyesuaikan dengan liberalisasi pasar. inilah yang disebut “market friendly human rights paradigm‟ atau cara pikir dan cara kerja pemerintah untuk membuat nyaman dan mendukung hak-hak pasar. projek good governance yang diinisiasi oleh world bank tersebut kemudian menuai beberapa tanggapan yang menglobal baik itu berupa kritik serius atau bahkan pujian. sebagai sampel, yaitu julius k. nyerere, eks presiden tanzania, yang mengkritik prinsip “good governance” sebagai sebuah konsep yang imperialistik dan koloni pada saat berpidato di un conference on governance di afrika tahun 1998 silam. sang presiden memandang bahwa projek tersebut sebagai sebuah projek kekuasaan barat yang mengkapitalisasi industri dan korporasi global transnasional, yang dipaksakan untuk negara negara berkembang seperti afrika dan asia. secara jelas, projek ini menganggap bahwa governansi di negara-negara berkembang tersebut tengah berada pada situasi yang mengkhawatirkan sehingga perlu ada publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 10 implementasi good governance di indonesia upaya perubahan dan perbaikan dengan cara mengurangi peran negara dan masyarakat. namun, negara perlu memberikan ruang yang luas dan nyaman bagi sektor bisnis melalui konsep privatisasi, serta membuat arah yang baik bagi setiap korporasi kapitalis global untuk mencari profit tinggi dan menghasilkan perpaduan ke dalam sistem pasar global (undesa, 1998). farazmand (2004) juga mengkritik prinsip good governance bahwa tiga interaksi kekuatan yang dianggap melibatkan good governance adalah interaksi antar negara, masyarakat sipil, dan sektor privat. namun interaksi mengabaikan kekuatan paling penting yang mempengaruhi governance di negara berkembang dan kurang maju yakni struktur kekuatan internasional, kekuasaan negara global, dan elit korporat trans-dunia. menurut farazmand, hubungan interaksi antar ketiga aktor ini harus dilengkapi dengan struktur kekuatan internasional/global, yang mana dari permasalahan inilah kemudian muncul konsep sound governance. referensi agus, d. (2005). mewujudkan good governance melalui pelayanan publik. yogyakarta: pustaka pelajar. creswell, j.w. (2013). research design. pustaka pelajar. yogyakarta domai, t.(2011). sound governance. ub press. malang. effendi, s. (2005). membangun good governance tugas kita bersama. yokyakarta farazmand, a. (2004). sound governance policy and administrative innovation. preage, westport, connection. london. farhan, a. (2015). perbandingan daya saing indonesia dengan negara-negara asean. national university of malaysia. heriyani, y. (2007). pengaruh pelaksanaan prinsip-prinsip good governance terhadap pelayanan. universitas sumatera utara. medan sumarto, h.s.j. (2003). inovasi partisipasi dan good governance. jakarta: yayasan obor indonesia jamil, i, dkk. (2013). in search of better governance in south asia and beyond. bussiness media. new york. narang, a.t. (2007). good governance dan clean government dalam implementasinya di propinsi kalimantan tengah; seminar nasional pergeseran paradigma kepemerintahan dari government ke governance: teori dan praktek. komap fisipol ugm pratikno. (2005). dari good governance menuju just & democratic governance. dipresentasikan dalam pelatihan pengawasan pemerintahan. sleman. usc satunama. prianto, a. l. (2011). good governance dan formasi kebijakan publik neo-liberal. otoritas: jurnal ilmu pemerintahan, 1(1). sedarmayanti. (2012). good governance “kepemerintahan yang baik. bagian kedua edisi revisi. bandung: cv mandar maju. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 11 no.1 | juni 2019: 1-11 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ fitri andalus handayani & mohamad ichsana nur 11 implementasi good governance di indonesia siamat, d. (2004). manajemen lembaga keuangan. edisi keempat, lembaga penerbit fakultas ekonomi universitas indonesia. sulistiyani, t.a. (2011). memahami good governance dalam perspektif sumber daya manusia. yogyakarta: gava media. tangkillisan, h.n. s. (2005). manajemen publik. jakarta: gramedia widiasarana indonesia. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 440 the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 1zakiah darajat, hendri koeswara, desna aromatica universitas andalas, indonesia; email: zakiahdarajat19950@gmail.com received: february 03, 2023; in revised: may 27, 2023; accepted: july 28, 2023 abstract the purpose of this research is to describe and analyze the rka review conducted by the west pasaman district inspectorate. in analyzing this research, the researcher used permendagari number 10 of 2018 concerning the review of development planning documents and the annual regional budget, which is in the rka review stage, where there is a planning, implementation and reporting process. this type of research is qualitative with a descriptive approach. interview data collection techniques, documentation and observation. informants were selected using a purposive sampling technique. data analysis used is data collection, data reduction, data presentation, and drawing conclusions. data validation uses source triangulation. the results of the study show that the inspectorate of west pasaman regency has guided permendagri no. 10 of 2018 in general in implementing the rka review as one of the supports for obtaining unqualified opinion (wtp) by west pasaman regency, because planning needs to be considered early in anticipation of the occurrence of budgetary waste that can be detrimental to the region. the problems found in the implementation of this rka review were the preparation of the review work program (prk) carried out by team members, in addition to that the implementation of the rka review was not in accordance with the time specified in the assignment letter (spt), due to the lengthy submission of supporting documents review by skpd. however, there are still advantages to be gained from carrying out the rka review at the west pasaman district inspectorate such as the implementation of self-office training (pks) in budget savings and the existence of tiered reviews in the implementation and reporting stages. keywords: inspectorate; unqualified opinion; rka review. introduction recently, a new phenomenon in the mass media is the emergence of congratulatory advertisements to ministries/agencies and provincial/regency/city governments for obtaining unqualified opinion (wtp) from the supreme audit agency of the republic of indonesia (bpk-ri) (bpkp web, 2023). unqualified opinion (wtp) of the supreme audit agency (bpk) is the target of regional financial management as required by bureaucratic reform because it is one of the performance indicators of government agencies to meet standards and demonstrate good accountability (kemal hidayah, 2019). unqualified opinion (wtp) is a regional government financial report (lkpd) which is fairly presented in all material respects, financial position (balance sheet), business results or budget realization report (lra), cash flow statement in accordance with mailto:zakiahdarajat19950@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 441 applicable accounting principles general (website of the coulongprogo district inspectorate, 2022). west sumatra pasaman regency government is one of the districts that won the unqualified unqualified bpk delegate financial management award (wtp) seven times in a row from 2016 to 2022 (bpk ri, 2022). the award received is inseparable from the role of the government internal supervisory agency (apip) in the regency/city inspectorate which is responsible to the regent in accordance with government regulation no. 12 of 2017. in the new paradigm, apip plays an advisory and assurance role, moreover apip must be able to act as an agent of change and strategic partners of ministries/agencies/regions, which aims to build public trust in quality and anti-corruption public services (warta sur villance, 2013). in preparing local government financial reports (lkpd), planning activities are an important part of budgeting, because they reflect the effectiveness of good regional financial management in supporting the success of fiscal decentralization. regulation of the minister of home affairs number 52 of 2015 concerning guidelines for the preparation of the regional revenue and expenditure budget (apbd) for the 2016 fiscal year emphasizes that in order to improve the quality of budget planning and ensure compliance with budget principles as quality assurance, regional heads must assign apip to review program planning and budgeting documents budget work of regional work units (rka-skpd) and discuss the process of preparing rka-skpd by tapd according to the review form of the minister of home affairs regulation. research related to the rka review has been carried out by several previous studies, dian amalia ulfa et al in a study entitled "the role of the government internal supervisory agency in the review of budgetary work plans as assurance of the quality of success of the north bengkulu district's financial budget" suggests that there are four supporters of the success of the review, namely the control environment, risk assessment, control activities, and information and communication. according to kemal hidayah et al., other research discusses the role of supervisors in maintaining an unqualified opinion (wtp). it has multiple roles, including facilitation, coaching and validation for opd, coordinating role for dprd, coordinating and facilitating role for bpk, as well as providing reports and opinions to regional leaders for further policy steps (kemal hidayat et al., 2019). subsequent studies by kusuma isbi rahmadani where maintaining wtp can be achieved through various strategies, namely increasing the role of inspectors, leadership and subordinate commitment, improving area property management and receivables, improving the quality of human resources, building teams and improving information technology. another study was conducted by dhea ayu risna and apriliya dwi yandari in which agency theory explains the relationship between principals and agents and analyzes contractual arrangements between two or more individuals, groups or organizations. the principal enters into the contract by doing/performing the work as requested by the principal. several studies that have been discussed previously found that maintaining unqualified opinion (wtp) is very closely related to the role of the inspectorate in its implementation in conducting guidance and supervision of regional government financial statements (lkpd), but very little previous research has examined specifically that supervision and guidance must be carried out from planning in order to achieve the expected goals. therefore, researchers publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 442 are interested in conducting research related to the review of rka skpd by the inspectorate in maintaining wtp opinion. considering that the west pasaman regency regional government financial report will not receive a wtp opinion award without a review process from a good planning stage. so the researchers assume that it is important to pay attention to the rka skpd review at every stage starting from planning, implementing and reporting the skpd rka review. apip in carrying out its duties as quality assurance has the responsibility to review the rka. in the letter from the minister of panrb to the minister of finance number b/2362/m.panrb2012, "apip does not only play a role in reviewing financial reports but is expected to also review the budget preparation stage". skpd rka review evidence of review activities carried out to ensure consistency and integration between the quality of planning and budgeting and in line with planning and budgeting principles. in reviewing the rka skpd, west pasaman regency faced several obstacles such as the rka not properly and correctly preparing the rka in accordance with planning and budgeting principles, information in the rka document was often not measurable and often deviated not in accordance with the planned objectives, supporting documents for the implementation of the review hard to get from opd. the following is an interview that the researcher conducted with members of the skpd rka review team: "our obstacle in conducting a review is usually the incomplete supporting documents in carrying out an rka review, even though in the data request letter before carrying out the review it was clear what documents/data were needed for this review, this incident can take time in carrying out the review because opd often takes the documents we need in installments..." interview with winda sari s.sos as a member of the irban iii team, inspectorate of west pasaman regency). based on the results of the interviews conducted by the researchers, in carrying out the rka review, the review team experienced problems with the slow submission of complete documents by the opd which could hinder the completion of the skpd rka review in a timely manner. this is related to the review planning process that cannot be carried out as it should. based on the background and formulation of the research problem, the researcher will describe and analyze the rka skpd review conducted by the inspectorate of west pasaman regency in maintaining an unqualified opinion. so the research question that arises is what is the role of the inspectorate of west pasaman regency in maintaining unqualified opinion through the skpd rka review. method the approach used in this research is a qualitative approach. according to bodgan and taylor, qualitative research is a research procedure that produces descriptive data in the form of written words from the behavior of the people being observed (lexy moleong, 2010). qualitative research with descriptive method is a type of research that aims to provide a systematic, factual and accurate description of the facts, characteristics and relationships between the phenomena investigated. a qualitative approach is more appropriate in this publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 443 study, because the qualitative research used is used to analyze information and data obtained from informants related to the research problems being made. this type of research is descriptive analysis, namely by collecting and compiling data, then analyzing and interpreting it. this method is intended to provide a systematic description, so that this writing will later explain, describe, record, and explain the role of the west pasaman regency inspectorate in maintaining unqualified opinion (wtp) through the skpd rka review. researchers used interview, documentation and observation techniques in this study, while the types of data consisted of primary data and secondary data. primary data obtained through interviews and opinions of informants, while secondary data obtained from documentation and archives related to research. interviewing according to benney and hughes is the art of socializing, meeting two integrated human beings within a certain period of time based on equal status, regardless of whether it actually happened or not (norman k. denzim & yvonna s. lincoln. 2009). using this technique, the researcher interviewed research informants one by one in order to collect data related to the role of the west pasaman district inspectorate in maintaining unqualified opinion (wtp) through the skpd rka review. research results from field observations and interviews will be more optimal if they are supported by complementary documents from qualitative research. in this study, the researchers searched for and also studied documents and regulations related to the role of the west pasaman regency inspectorate in maintaining unqualified opinion (wtp) through the skpd rka review. in observation, the researcher is involved with the daily activities of the person being observed or used as a source of research data. while making observations, the researcher participates in what the data source is doing, and also feels the ups and downs. with participant observation, the nurse will be more complete, sharp, and to the point of knowing the meaning level of each behavior that appears. result and disucssion unqualified opinion (wtp) is the highest assessment of the quality of financial management, ensuring that financial information is presented fairly in accordance with applicable government accounting standards. opinion of wtp has a strategic role and has a significant impact on public acceptance and validation. west pasaman regency, west sumatra, has won the wtp opinion award seven times in a row, starting from 2016-2022 for the regional government financial report (lkpd). achieving this award is certainly a challenge for west pasaman regency to maintain and improve lkdp. in preparing lkdp, planning activities are an important component in preparing budgeting because it is a reflection of the effectiveness of good regional financial management. based on permendagri no. 78 of 2014 regarding the paradigm shift of the inspectorate as guidance and supervision, one of the guidance and supervision carried out by the inspectorate in financial planning is to carry out a review of the work plan and budget (rka) of skpd. apip by examining the role of rka skpd in the budget planning process as a form of quality assurance so that waste can be minimized or the use of budgets that do not support the main tasks and functions. the implementation of the skpd rka review at the west pasaman regency inspectorate consists of three stages of activities starting from publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 444 planning, implementation, and reporting and at each stage there are several activities that are analyzed as follows: planning the first stage carried out in the skpd rka review process is planning, before carrying out the review it is necessary to prepare the government internal supervisory agency (apip) so that the review can be carried out effectively and comprehensively by the inspectorate of west pasaman regency in carrying out the skpd rka review which can be seen based on the following analysis: collection of general information of the object of the review collection of general information on the object of review is an information gathering activity to understand the object of review in general, where the collection of information collected is in the form of a report on the results of the previous rka review, looking for the latest rka review guidelines. the inspectorate of west pasaman regency in collecting general information on the object of the review in the form of the rka review report (lhr) which was carried out previously was obtained through the evaluation and reporting (evlap) section, information obtained from the previous lhr will make it easy for the review team to conduct a review. apart from lhr, related skpd data collection such as the contact of the skpd head is also one of the data collected by the west pasaman regency inspectorate before carrying out the rka review. priority scale determination based on risk analysis priorities based on risk analysis are activities to identify and map audit areas that have a high risk of non-compliance. risk analysis is the stage of determining the level of possibility and degree of impact of the occurrence of risk as well as determining the amount of risk and level of risk according to risk criteria after considering the reliability of the control system. risk analysis needs to be carried out to select the skpd to be reviewed, because not all skpd will be reviewed by the inspectorate of west pasaman regency due to limited budget and human resources in carrying out the review. the risk analysis carried out by the west pasaman district inspectorate is by assessing it based on the skpd budget level. this shows that the inspectorate of west pasaman regency has carried out the risk analysis stage properly due to considering the budget and personnel to be expended. compilation of the review work program work program review (pkr) is a series of review procedures implemented and developed in writing. each pkr usually contains four main contents, namely: preliminary information, description of the purpose of the review, specific instructions and work steps. the benefits of preparing the review work program include: 1) it is a systematic plan for each stage of activity, usually communicated to each review team; 2) a systematic basis for assigning tasks to reviewers and their supervisors; 3) as a basis for comparing the implementation of activities with plans that have been approved and the standards and publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 445 requirements that have been set; 4) able to help inexperienced auditors to know the scope, objectives and steps of audit activities; 5) be able to help reviewers realize the nature of previous work; and 6) can reduce direct supervision activities by supervisors. the west pasaman regency inspectorate review team really benefited from the review work program in carrying out the rka review, because with the pkr the division of labor for each team member was clear and equal. the preparation of the review work program (pkr) is very important because it provides benefits in supporting the implementation of the rka review by the west pasaman regency inspectorate review team. provisions in the preparation of the review work program (pkr): 1) the objective of the review must be clear and achievable; 2) each stage of the audit must detail the audit procedures to be carried out; 3) each step of the review must be carried out in the form of instructions for the work to be carried out; 4) the review plan must describe the priority sequence of the review steps to be carried out; 5) the audit program must be flexible, but any changes must be approved by the supervisor; 6) the review plan must contain the necessary information for proper implementation and evaluation; and 7) the review plan must include an estimate of the time needed to participate. the rka review work program (pkr) is one of the conditions for submitting spt as determined by the inspectorate of west pasaman regency, this aims to maximize the time for carrying out the review after the spt is approved. the preparation of the pkr is carried out by the team leader who is approved by the supervisor and is known by the deputy in charge, but the preparation of the pkr rka which is carried out by the inspectorate of west pasaman regency is carried out by the team members. figure 1. rka review work program source: research documentation, 2022 publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 446 the inspectorate of west pasaman regency in preparing the pkr in general has guided the preparation of the rka review but technically not in practice, because the preparation of the pkr which should have been carried out by the team leader was handed over to the team members. in addition, the existence of a policy from the inspectorate of west pasaman regency regarding the preparation of pkr as one of the conditions for filing spt is a rule that should be appreciated. determination of the review team reviewers must carry out review activities objectively. the principle of objectivity requires the rka review team to conduct an rka review honestly, with integrity and without compromising quality. support and guarantee the validity of the rka audit to be assigned. in accordance with the objectives of the rka review, the rka review team collectively carries out the following responsibilities: 1) understanding the national development planning system; 2) understand the procedures for preparing rka; 3) mastering the rkbmn drafting process; 4) understand the planning of procurement of government goods/services within the ministry of environment and forestry; 5) understand the standard chart of accounts; 6) understand the business processes or responsibilities and functions of the unit being audited; 7) understand gender responsive planning and budgeting (pprg); 8) master communication skills; 9) understand database analysis; and 10) mastering the basics of review. the inspectorate of west pasaman regency in determining the rka review team is determined by the supervisor and deputy person in charge based on the competence possessed by the reviewers and the availability of resources to review. figure 2. spt rka review team source: research documentation results, 2022 publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 447 figure 3. pks rka review at the inspectorate of west pasaman regency source: research documentation results, 2022 the inspectorate of west pasaman regency in establishing the review team is determined by the deputy in charge together with the supervisor, which consists of the person in charge, deputy in charge, supervisor, team leader and team members according to needs, then it was found that there was an advantage of the west pasaman regency inspectorate in conducting self-office training (pks) for all review teams before carrying out the rka review which aims to provide an understanding to the review team regarding the assignments to be carried out. the next step taken by the inspectorate of west pasaman regency in carrying out the rka review was to hold a meeting between the review team and all skpd devices that would be reviewed to submit the documents needed in the rka review, in submitting the documents needed by the rka review team first carry out coordination with the opd and make minutes of agreement. based on the researcher's view, this is certainly a good step in carrying out an rka review due to the fact that there are minutes established between the two parties so that it will support the implementation of the rka review which will be carried out. implementation implementation is the action or implementation of a plan that has been prepared in detail, usually after the plan is deemed ready. the implementation of the rka skpd review is carried out in accordance with the review work program that has been determined at the planning stage. the stages of implementing the rka review are based on minister of home affairs regulation number 10 of 2018 concerning review of development planning documents and the annual regional revenue and expenditure budget, as follows: information/number tracking in carrying out the rka review the information/number tracing stage is the core activity of this rka review. the study is focused on five parameters, namely the suitability of the rka-skpd with the kua-ppas and skpd renja programs and activities, the suitability of the rka-skpd with kua-skpd programs and activities and kua-ppas, suitability of indicators, outputs and budget ceilings, feasibility of output budgets, conformity publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 448 of application of budgetary principles, and completeness of supporting documents rkaskpd information/number tracking is carried out in the following way: 1) comparing the suitability of rka-skpd with renja skpd and ppas for development of programs and activities; 2) comparing the applicability of rka-skpd with renja skpd and ppas performance indicators, performance targets, limits and allocations; 3) based on the analysis of standard costs, standard unit prices, detailed cost budgets, price surveys and other supporting documents, consider the reasonableness of the upper limit on spending, and test the feasibility of the activity budget; 4) review the possible number of activities and their units; 5) analyze the suitability of the expenditure ceiling details in the rka-skpd and the figures in the kak/rab; 6) based on the standard chart of accounts, analyze the conformity of the inclusion of account codes and classification of expense categories with budget account codes; and 7) checking the completeness of supporting documents such as terms of reference (kak), detailed budget (rab), legal basis for activities, proposals for requests for grants/social assistance, etc. the inspectorate reviewer team in carrying out the rka review generally experienced problems in carrying out the rka review because the skpd that was to be reviewed did not complete the required documents according to the agreement so that it affected the completion time of the rka review. in addition, the lack of understanding of related skpd officers in the preparation of the tor/tor becomes a concern for the reviewer in carrying out the rka review, because the rka prepared by the skpd should be supported by the preparation of a clear tor, but what happens is that the tor per activity does not match the details of expenditure in the rka, and there are even skpds that do not submit kak at all. request for information and document analysis after searching for information/figures, the review team made inquiries of the related skpd by means of direct interviews, these interviews were conducted to confirm the problems found by the review team. rka preparation that is not in accordance with applicable regulations, a request for information or confirmation will be made by the review team to the relevant skpd officer. the review team conducted interviews with the relevant skpd officers to discuss the problems found by the review team. the results of the discussion are then set forth in the confirmation minutes. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 449 figure 4. confirmation minutes prepare review working papers review working papers (kkr) are notes made and data collected by reviewers systematically when carrying out review tasks. the trc is documentation of all the things done by the reviewer which contains the review procedures followed, the review evidence collected, the review conclusions and corrections to improvements to be recommended. trc as part of the accountability and documentation of the implementation of the performance review. there were thirteen trcs prepared by the west pasaman district inspectorate in reviewing the rka, namely: 1) examination of the completeness of the rka-skpd supporting documents; 2) conformity of total ceilings for programs and activities between rkpd, ppas and ceilings in rka-skpd; 3) examination of conformity of rka skpd with ppas and rkpd; 4) tracing regional operational expenditures with kua-ppas; 5) tracing regional operational expenditures with kak/tor; 6) track the suitability of vehicle maintenance costs and the number of official vehicles according to the bmd list; 7) the need for building maintenance/renovation costs has been calculated in accordance with statutory regulations and fulfillment of building maintenance/renovation costs has been completed; 8) discussion of operational costs according to cost standards; 9) budget feasibility survey to produce activity outputs by taking into account the principle of conformity in budget allocation according to regional development priorities; 10) examination of grant expenditures, social assistance expenditures, and financial assistance expenditures are supported by adequate documentation; 11) tracing capital expenditure according to kua-ppas; 12) tracing the conformity of capital expenditure with tor; and 13) tracing capital expenditure planning is in accordance with statutory provisions. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 450 the rka review working paper was prepared by team members who were guided by permendagri number 10 of 2018. the working paper must contain conclusions and suggestions for the findings found. figure 5. rka review working paper source: research documentation results, 2022 based on figure 5, it can be seen that the preparation of the review working paper carried out by the inspectorate of west pasaman regency has been guided by permendagri no. 10 of 2018. the kkr that has been prepared will be reviewed by the team leader which aims to maximize the results of the review in accordance with the principles and standards. reporting reporting is the process of presenting data and information in a timely and accurate manner and is an important part of planning and implementation, including review results. a well-planned and well-conducted review is useless if a high-quality report is not produced. in implementing the rka review, the report starts with preparing the chr and lhr reports, and conducting the review in stages. review result notes the results of the review process are set forth in the transcript review (trc) and reviewed by the team leader. based on the kkr, the rka audit team makes a statement of audit findings (chr) which can be used to communicate audit findings, including errors or weaknesses found and suggestions for improvement. the rka review results statement (chr) was prepared by the team leader and discussed with the rka drafting team. statement of review findings is the conclusion of the review findings, including strategic publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 451 conclusions, i.e. conclusions that have implications for local governments and need to be corrected immediately. the inspectorate of west pasaman regency in improving the chr carried out a tiered review in achieving the goal of maximum results in the implementation of the rka review. when the chr has been prepared, a meeting will be held with related officials to convey the findings. from the results of this meeting, there will be an agreement between the insectorate team and the skpd regarding improvements to be carried out according to the agreed time. this minutes of agreement will be signed by the head of skpd together with the rka review team. figure 6. rka review result notes source: research documentation results, 2022. review result report reporting the results of the rka audit, disclosing the objectives and reasons for conducting the audit, audit procedures performed, errors or weaknesses found, agreed corrective steps, corrective steps taken, and recommendations that have not or have not been implemented. based on the actions of the skpd obtained from the results of the meeting regarding the chr discussion, all findings that have not been followed up by the skpd are included in the report. report writing is carried out by the team leader which is then reviewed by the supervisor and then returned to the deputy in charge. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 452 figure 7. rka review result report source: research documentation results, 2022 based on figure 7 it can be seen that the review report which has been prepared is guided by domestic regulation number 10 of 2018 concerning the review of annual regional planning and budget documents. this shows that the rka review has affected the achievement of unqualified opinion (wtp) achieved by west pasaman regency seven times in a row, due to good regional government financial reports (lkpd) based on good planning, and in achieving good planning based on this, the review needs to be carried out by the west pasaman regency inspectorate who is responsible to the regent as the head of the region. conclusion based on the research that the researchers have done at the west pasaman district inspectorate regarding the skpd rka review which was analyzed based on the minister of home affairs regulation number 10 of 2018, it can be concluded that the implementation of the skpd rka review carried out by the west pasaman regency inspectorate has guided domestic regulation number 10 of 2018. this is of course very influential in achieving unqualified opinion (wtp) achieved by the west pasaman district inspectorate, due to good planning will get a good report, where the regional government financial report (lkdp) is material in the examination to get the wtp award. the rka review stages carried out by the inspectorate of west pasaman regency are: planning, implementation and reporting. from publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 440-454 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== zakiah darajat, hendri koeswara, desna aromatica the role of the inspectorate of west pasaman regency in maintaining unqualified opinion (wtp) through the review of work plans and budgets (rka) 453 the results of the study, it was concluded that in the implementation of the rka review, problems were found in the planning, where the pkr, which should have been prepared by the team leader, was instead prepared by the team members. at the implementation stage, a problem was found that the implementation of the review was constrained due to the long submission of supporting documents by the skpd, which resulted in the review not being carried out in accordance with the assignment letter (spt). the advantages in implementing the rka review carried out by the west pasaman regency inspectorate, where at the planning stage the west pasaman regency inspectorate conducted self-office training (pks) for all review team members due to budget constraints to send all team members to take out education and training. at the implementation and selfreporting stage, the inspectorate of west pasaman regency carried out a tiered review to create reports that were maximal and in accordance with standards. references angga, p., & marsono. 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(2016). pengaruh role stress, role ambiguity dan work family conflict terhadap komitmen organisasional karyawan. universitas udayana bali, 5(10), 6487-6516. website inspektorat daerah kabupaten kulon progo, https://inspektorat.kulonprogokab.go.id/detil/1050/wajar-tanpa-pengecualian https://inspektorat.kulonprogokab.go.id/detil/1050/wajar-tanpa-pengecualian microsoft word manuskrip 11.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 498 implementation of regional government information systems as online practices for planning, budgeting and administration processes 1ika dewi prasasti latifah, ayuning budiati, dwi putranto riau 1universitas terbuka, indonesia; faywidyatmoko@gmail.com received: january 29, 2023; in revised: may 30, 2023; accepted: july 29, 2023 abstract this study aims to find out how the implementation of planning, budgeting and administration in anambas islands regency using the sistem informasi pemerintahan daerah (sipd) and how the system model is more optimal in terms. the method used in this study is a qualitative method that describes a management information system that conceptually, structure and development are appropriate and the input, process, output and feedback. the data collection technique used in this study was by interviews, observation, documentation studies with respondents in anambas islands regency who are directly related to sipd in their daily work. the results of the research and data analysis describe that the implementation of sipd in the planning, budgeting and administration processes in anambas islands regency is not optimal yet. this can be seen from sipd which is still difficult to access due to network constraints and human factors. therefore, a strong commitment from all parties is needed to maximize the sipd function which wants to integrate the implementation of planning, budgeting, and administration. keywords: local government, management information system, planning, budgeting, administration. introduction the administration of digital-based governance in indonesia has increased. in 2020 it is in 88th position, while in 2022 indonesia is ranked 77th according to the results of an egovernment survey conducted by the united nations in 2022. currently, the generation that is currently active and productive is generation y or the millennial generation born in 1981-1996 and generation z (1997-2012). so that there has been a significant shift, from the previous government run by generation x (1965-1980) and baby boomers, namely fathers or mothers with a birth range of 1946-1964, will soon be replaced by generations y and generations z who are closer to gadgets in everyday life. advanced technology can give birth to new innovations and replace old methods that are ineffective and efficient (ma'arif, 2022). digitalization is an opportunity as well as a challenge that must be faced together, because digitalization originates from technological advances that are inevitable and are getting higher and higher so that they have changed people's conditions, lifestyles and even generations. there are demands for better public services, so the government and bureaucracy must adapt in order to adapt to this rapidly changing environment. sulistyo (2021) explains that the dynamics in society ultimately demand the administration of digital-based government, therefore the state civil apparatus (which consists of pns and pppk) as well as nonpermanent employees as cogs in government must have competence in the field of technology and information. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 499 the directives of the president of the republic of indonesia regarding the acceleration of digital transformation eventually demanded changes in governance. the administration of government at the central and regional levels must increase the use of technology towards digital public services. to fulfill the mandate of law number 23 of 2014 concerning regional government, and referring to government regulation number 12 of 2019 concerning regional financial management, a regional government information system was built which was emphasized through minister of home affairs regulation number 70 of 2019 concerning regional government information systems. the regional government information system (sipd) is a general application and its use must be used in preparing the apbd for the 2021 fiscal year (starting in 2020) in all provincial governments and regency/city governments. the central government has also developed the architecture of the national electronicbased government system (spbe) which is listed in presidential regulation number 95 of 2018 concerning spbe. with this regulation, the government has planned to improve public performance and services in an integrated manner. this regulation is also one of the legal bases that strengthens the government to change planning, budgeting and administration processes to be electronic-based. dissemination related to the implementation of electronic-based local government is still lacking acceptance. many employees at the local government level have not received information, guidance or training regarding this matter, which ultimately has an impact on the implementation of sipd in regions that is not yet optimal. so, what must be done next is massive outreach and assistance (ekaputra, 2021). planning, budgeting and administration are three of the seven series of regional financial management activities. these three activities can be carried out using the regional government information system (sipd) in an integrated manner. the concept put forward by gordon b. davis describes a management information system in terms of input, process, output and feedback. sipd as an information system that integrates planning, budgeting and administration processes in local government has an important role. previously, government administration did not have regular data standards, processes that were difficult to monitor, outputs that were not yet appropriate, and feedback that was not real time resulted in the planning, budgeting and administration processes being not optimal. the optimal implementation of sipd in the process of planning, budgeting and administration is needed in order to improve the performance of local government employees, public services and as a database in regional development planning. based on research conducted by hanneke et al (2020), it was found that in improving the quality of public services, every public organization must be able to innovate both in policies, processes and technical services. management information systems are innovations in public services that can be optimized to improve public service performance. previous research related to the implementation of sipd has mostly discussed sipd from a public policy perspective. the theory of policy implementation from george c. edward iii is widely used to determine sipd in terms of bureaucratic structure, resources, communication and disposition. previous studies have concluded that the implementation of sipd is related to operational constraints, accountability and community satisfaction. in contrast to this, the gordon b. davis model that will be used in this study will discuss sipd in terms of management information systems in the planning, budgeting and administration processes, which can then result in a more optimal sipd development model. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 500 methods the approach used is qualitative with descriptive method because the research conducts in-depth exploration of primary and secondary data. data collection techniques consist of three, namely direct observation to the field, interviews with respondents, and reviewing documents related to planning, budgeting and administration processes through sipd. creswell (2016), explains that qualitative research is a method that can explore a phenomenon through the views and understanding of different individuals. the technique of selecting respondents using a purposive sampling technique is the selection of respondents based on the criteria of people who use sipd in their work in planning, budgeting and administration. the key informant in this study was the head of the budget division at the regional revenue and financial management agency of anambas islands regency. in this study, in-depth interviews were also conducted with supporting informants who in their daily work as civil servants in the anambas islands regency government were responsible for managing sipd. the data that has been collected is then analyzed using reduction, presentation and conclusion techniques results and discussion the regional government information system (sipd) is mandatory for use in all local governments in indonesia, including in anambas islands regency. anambas islands regency is the foremost regency in northern indonesia which is surrounded by the natuna sea. this geographical condition resulted in inadequate internet network infrastructure in anambas islands regency. until 2023, the anambas islands regency government consists of 25 regional apparatus organizations and 10 sub-districts. namely the regional secretariat (9 sections), the dprd secretariat, 23 regional apparatus organizations (opd), 10 sub-districts. the number of asn is 1889 people, the number of non-permanent employees is 4266 people. prior to the existence of the regional government information system (sipd), planning, budgeting and administration tasks were only assigned to a small number of employees. whereas after the existence of the regional government information system (sipd), planning, budgeting and administration tasks were completely divided among all civil servants. at this time there has been a "culture shock" where there has been a change in user management, from previously planning was only done by one person, now civil servants in each field of a work unit are responsible for planning. based on research conducted by riau (2022), it is explained that organizational control in improving budget performance in central java province uses the smart application and e-monev. in this study, it was found that leadership commitment is a factor needed in filling out the application so that organizational goals can be achieved. in general, the regional government information system (sipd) implemented in the archipelago district has been implemented in accordance with the regulations. the planning, budgeting and administration processes that were previously carried out requiring large resources, using the regional government information system (sipd) are simpler in terms of time, human resources, the overall budget requirements are lower than the previous planning, budgeting and administration systems. using the regional government information system (sipd). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 501 the planning business process for government administration which is facilitated through the regional government information system (sipd) has been prepared in accordance with applicable regulations so that it has a strict schedule that cannot be changed. the planning stage begins with planning meetings at the village level, these meetings produce development proposals both physical and non-physical from the village. furthermore, the results of this agreement entered into the deliberations on development planning at the sub-district level. from this deliberation the proposals from the village were then discussed with all meeting participants to then select the proposals that were the priority of the sub-district. only five priority proposals can be submitted by the sub-district. the role of the regional government information system (sipd) has started from this stage where each sub-district inputs its proposals into the regional government information system (sipd) application. furthermore, the proposal from the sub-district is verified by bappeda as the regional apparatus organization (opd) partner to then be directed to the appropriate regional apparatus organization (opd). likewise with the main idea. main ideas originating from the dprd are inputted into the regional government information system (sipd) by the dprd members which are then verified by bappeda to then be directed to the regional apparatus organization (opd) related to the proposal. at the regional apparatus organization (opd) level, the program subdivisions are given the responsibility to accept and/or reject the proposal in the form of an opd recommendation. the function of the regional government information system (sipd) here is very useful in terms of recording proposals. prior to the use of the regional government information system (sipd), proposals for regional development planning meetings (musrenbang) were not properly recorded. however, after the existence of the regional government information system (sipd), the proposal through the musrenbang was well documented according to the time specified. according to g.r terry's theory regarding planning, planning is the process of estimating and organizing the activities needed to achieve the desired goals. the arrangement in question includes the process of recording community proposals in it which can keep government administration more transparent. the preparation of the rkpd is an important stage in the planning process because the output produced is an annual work plan document within the local government environment. this document will later become a reference for each regional apparatus organization (opd) in preparing their respective annual work plans. although as a reference, the preparation of the regional apparatus organization (opd) work plan is carried out simultaneously with the preparation of the rkpd. this is so that the rkpd and the regional apparatus organizational renja (opd) mutually complement and harmonize with the rpjmd which is the medium-term regional government strategic planning. in this planning, the thing that must be considered is how planners must be able to estimate spending in accordance with the general budget policies and budget ceilings. to minimize budget shortfalls, it would be better if the rkpd and work plan had been prepared taking into account budget conditions. what often happens is that the budget ceiling in the rkpd exceeds the budget ceiling limit in the kua-ppas. this will certainly complicate the planning process because the need is greater than income. in the regional government information system (sipd) system, the preparation of work plans by regional apparatus organizations (opd) is carried out very systematically. the business process in the regional government information system (sipd) has divided the work with the head of service user, the head of field user who acts in inputting the program along with its indicators and budget ceiling, the user of the head of section/ echelon iv/ equal publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 502 functional position acts in inputting activities and sub-activities while the staff user acts in inputting up to the details of the shopping account. all civil servants participate in the development planning process in government administration. while the program/planning sub-division is in charge of ensuring that the organization's annual work plan can run well. in this planning process, what also needs to be done is setting a standard unit price. this entry was carried out by the bpkpd, but each existing shs proposal was from each regional apparatus organization (opd). shs entry is also carried out in accordance with a predetermined time limit. the budgeting process has also changed for the better. prior to using the regional government information system (sipd), the budgeting process seemed to only be carried out once at the end of the year. the budget preparers from both the regional apparatus organizations (opd) and tapd worked overtime until morning in working on the budgeting in just a few days and had to do it in the office because it used a vpn network which could only be used in the office. whereas after using the regional government information system (sipd), budget preparation is carried out according to a predetermined schedule after the rkpd is established. namely on kuappas. however, to avoid internet networks being used in the early hours of the day, there are still regional government information system (sipd) operators who use the early hours of the morning for input. with the regional government information system (sipd), input can be done at each other's homes or anywhere because the regional government information system (sipd) uses a public internet network that can be used anywhere. however, there are still deficiencies in preparing budgets using information systems regional government (sipd) is related to shs, sbu, hspk, and asb. the problem is that the regional apparatus organization (opd) cannot input if these four things are not or are not yet available in the regional government information system (sipd). as a rule, the shs must be completed in june each year. standard prices must be listed in the regional government information system (sipd) so that the input of expenditure details can be done correctly. however, when this shs does not exist, it will hinder the input process. until now, the regional government information system (sipd) has not been able to directly extract shs, sbu, hspk and asb data from the previous year's apbd. so, every year a large number of new price standards must be proposed and inputted. this happened because the regional apparatus organization (opd) as the party proposing price standards could not propose the data on time because until the rkpd was completed, the regional apparatus organization (opd) had not been able to determine the details of expenditures to be carried out next year (n+ 1). starting from 2022, the regional government information system (sipd) has also been developed by including tkdn (domestic component level) in the price standard table. thus, the regional apparatus organization (opd) can include the tkdn for each expenditure item in the standard price proposal. the problem that occurs is that all regional apparatus organizations (opd) do not know how to calculate tkdn which causes the regional apparatus organizations (opd) not to fill in the tkdn column (blank). in the current year, the regional government information system (sipd) can accommodate shifts before changing the apbd many times. what has been done in the anambas islands regency government in 2022 is that there were three shifts before the apbd changes, after the apbd changes there was one shift. this shift is very helpful in budgeting because the regional apparatus organization (opd) can make shifts in accordance with the applicable provisions, namely minister of home affairs regulation number 77 of 2020 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 503 concerning technical guidelines for regional financial management and propose price standards that apply in that year. the shift process carried out on the one hand assists the regional apparatus organization (opd) in improving or adjusting the budget. however, on the other hand, the implementation of the apbd is hampered due to the implementation of the procurement of goods and services that cannot be carried out because the budget contained in the dpa is not appropriate. the administration process is divided into two, namely revenue administration and expenditure administration. the website address for the administration of the regional government information system (sipd) is sipd.kemendagri.go.id/ready to enter the administration regional government information system (sipd), you can go through the website address or enter through the red regional government information system (sipd) application. in the regional apparatus organization (opd), the administration process is the responsibility of the treasurer, the revenue treasurer in terms of revenue administration and the expenditure treasurer in the administration of expenses. the following is a series of administration activities facilitated by the regional government information system (sipd) application. setting, at this stage the settings are made on the bud user (regional general treasurer) and pa (budget user). bud makes arrangements related to user management (determines and manages administration of regional government information system (sipd) operators), spd periodization, document signing (spd, up amount determined by regional head, dpa), and administration schedule. meanwhile, pa makes user management arrangements (treasurer of receipts, treasurer of expenses, heads of program subdivisions, pptk). the administration process above starts from making a cash budget (rak) by the head of program subdivision who can do it himself or make operator arrangements so that the cash budget can be filled in by operators in each respective field or section. after that, the budget user together with the bud do the validation. after validation is carried out, the dpa can be printed by each regional apparatus organization (opd) by selecting a date first. it is not yet possible to print documents by printing them in pdf format but they still have to be physically printed for later to be signed manually by the head of the regional apparatus organization (opd) and the head of the bpkpd. this is of course still contrary to the function of the regional government information system (sipd) which wants to save resources because it still requires paper. the bud or proxy of bud then determines the spd (letter of provision of funds), the treasurer and/or assistant spending treasurer (bpp) then makes the spp (letter of request for payment), then the pa and/or kpa makes the sptjm spp (statement of absolute responsibility), which then makes the spm (payment order) by pa/kpa as ppk followed by sptjm spm from pa/kpa. then the bud authority issues sp2d which will be followed up by the treasurer to become tbp (proof of payment) and sts (deposit receipt), lpj (accountability report), spj (accountability letter). in the planning process through the regional government information system (sipd), the input is data on community needs related to next year's development planning which is submitted directly through the musrenbang and the main ideas of the dprd. the data which is the input is in the form of activity nomenclature, quantity of proposals, budget ceiling, location, name of the proposer and the completeness of the supporting data owned. inputs included in the regional government information system (sipd) must be complete and clear so that they can support the next subsystem (budgeting). from a process standpoint, the regional government information system (sipd) will process inputs that are already publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 504 available. the process is carried out by processing, calculating and other activities by machines or the regional government information system (sipd) because there is input to then produce output that comes out of the process. the process carried out in the planning stage is input processing to align regional development planning in a bottom-up manner. the output produced in this planning process is the rkpd document which is worked on in parallel with the regional apparatus organization work plan (opd) document. the output of the regional government information system (sipd) is information that can be used as input for another subsystem, namely the budgeting process. to be able to make the output of this planning process into input in the next subsystem, an interface is needed as a system link. feedback on the planning process through the regional government information system (sipd) already exists, namely when notifications appear when the amount of budget input entered does not match the predetermined budget ceiling. feedback on the planning process is very helpful for checking and correcting inappropriate inputs. in the budgeting process through the regional government information system (sipd), the input obtained is the output of the planning process. namely the work plan data that has been compiled in one rkpd document. this input is then processed by performing data processing. inputs are calculated, compared and selected alternatives to readjust programs and activities according to priorities and budget. the output in the budgeting process is the apbd document in the form of dpa (budget implementation document). dpa is a document containing useful information for governance. this document is input for the administration process which is also carried out in the regional government information system (sipd). the use of dpa as input in the regional government information system (sipd) can be done by using an interface as a system link. feedback on the budgeting process is also available in the form of decision making. the available output in the form of dpa can show the head of the regional apparatus organization (opd) as the budget user whether the budget that has been set is in accordance with the conditions of society at that time. it is possible that if there are still discrepancies, the decision maker can shift or change the dpa which is still in the budgeting process in the current year. the results of research by sutisna, et al (2022) found that the preparation of the regional expenditure budget using sipd in the bandung city government was not optimal, which was indicated by competent human resources in preparing an uneven budget. this means that in the local government, there are still obstacles that can result in input, process, output and feedback not running smoothly. in the administration process, the input included in the regional government information system (sipd) is the output of the budgeting process, namely dpa. apart from that, there are also other inputs in the form of accountability letter data and/or documents related to the procurement of goods and services such as receipts, contracts and others. in the administration process, budget disbursement occurs according to the input entered. the input is then processed which during this process will turn the input into output. transaction data originating from the procurement of goods and services in a regional apparatus organization (opd) is then converted into financial reports containing important information related to finance. feedback on the administration process is also available in the form of notifications indicating that there is an error in the input or process. for example, feedback indicating that an error occurred when inputting tax data and please contact the relevant field. if there is no feedback in the system on sipd, differences in financial realization data will appear which are difficult to find because the numbers are small. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 505 there are problems in the implementation of the regional government information system (sipd) in anambas islands regency, these problems are divided into three clusters as follows: 1. technical problems technically, the regional government information system (sipd) requires hardware and software to operate. processing core/central (central processor), storage (memory), input/output devices, and data communications. these four technologies affect the technical success of the regional government information system (sipd) in running. even though the reliability of the central processor as a core processor has increased, the input/output equipment is also affordable, but the storage devices that are used nationally on-line are insufficient and the speed of the data communication network is not available, the regional government information system (sipd) cannot run properly. the regional government information system (sipd) is expected to become an integrated system from upstream to downstream from planning to reporting and even later (in 2024) it will be tried up to the payment stage. however, this can be problematic because integrating the parts that each have their own complexity is difficult. what can be developed at this time is the concept of sub-systems. namely the regional government information system (sipd) becomes a container for various sub-systems that can be managed at one time at the same time. the problem of securing systems and data so far has not caused any problems at the district level because there have been no reports related to the hack problem. 2. coordinative improvement at the district level, the policy for implementing the regional government information system (sipd) is one of the sudden regulatory changes. even though the central government stated that the regional government information system (sipd) had been prepared long before 2020, at the district level the readiness for the implementation of the regional government information system (sipd) tended to be lacking (forced). this is due to a lack of coordination. the process of introducing, adapting, stabilizing and evaluating the regional government information system (sipd), which should have been carried out in stages, is now being carried out simultaneously. thus, the results are not optimal. good coordination between the central government (ministry of home affairs) and district governments is needed so that each stage of the implementation of the regional government information system (sipd) can be carried out. 3. the role of human resources the regional government information system (sipd) is not only related to computers with only working machines, but in the regional government information system (sipd) there are also humans as operators and managers who also work. technology or computers can work quickly but still require humans, such as when describing something that a machine cannot do because of limited code or information. according to davis (1999), in an organization a welldesigned system can fail, while in other organizations the same system with a weaker design actually succeeds. the human factor is an important factor in the implementation of a system. therefore, the right technology must be balanced with the right work environment for humans. in jahidi and budiati's research (2019), it is stated that e-administration in indonesia can be improved through several strategies, namely: improving information technology infrastructure, human resource literacy, bureaucratic work culture, and leadership commitment. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 506 an appropriate regional government information system (sipd) model is a regional government information system (sipd) that is ready in terms of policies, infrastructure and standardized management. the right policy is a policy that can support the use of the regional government information system (sipd) independently. sectoral egos at the central government level must be eliminated, every ministry/agency/institution is not competing to make applications that can make it difficult for users at the local government level to adapt. the hardware required for the implementation of sipd is a computer or laptop with a minimum specification of core i5, 8 giga byte random access memory is sufficient to support the use of the regional government information system (sipd) at the regional organizational organization (opd) level. in order to further maximize the use of the regional government information system (sipd) in regional apparatus organizations (opd), each operator or admin of the regional government information system (sipd) in the planning, budgeting and administration processes must use a computer or laptop and a printer device to print output. technical problems related to servers and networks require a large amount of money to be resolved. because it takes an even network and large-capacity servers can overcome these technical problems based on the results of the interviews, some respondents said that technical problems such as server errors were the most common problems. the server used for the regional government information system (sipd) is only available at the ministry of home affairs. through the results of interviews with network and server administrator experts on the regional government information system (sipd) application, the data and information center of the ministry of home affairs stated that, until now the regional government information system (sipd) server has not been allowed to be hosted, traceroute out for system security regional government information (sipd) itself. the regional government information system (sipd) often has errors caused by a very dense user network that cannot reach the regional government information system (sipd) server at the ministry of home affairs. in addition to the availability of internet devices and networks in the regional government, a regional government information system (sipd) development model is needed with additional features in the planning, budgeting and administration processes. in the planning process, the thing that still greatly hinders performance is the entry of expenditure details which cannot be carried out if the standard unit price (shs) has not been uploaded into the regional government information system (sipd). therefore, additional features are needed in the regional government information system (sipd) which can be used by regional government information system (sipd) operators in technical regional apparatus organizations (opd) to independently enter or upload shs into the regional government information system (sipd). by continuing to go through verification and approval from tapd bpkpd, shs will still be supervised. the schedule for proposing standard prices is open until july of the current year. after that, the proposal for a standard price can only be proposed again or improved in the following year. meanwhile, the entry of expenditure details can only be done at the kua-ppas stage which usually only starts in july. so that if the entry or upload of price standards in the regional government information system (sipd) can be done independently at the regional apparatus organization (opd). it can also speed up work at the bpkpd. until now (june 2023), bpkpd is still directly proposing price standards. technical regional apparatus organizations (opd) are asked to manually submit standard price proposals to be verified by the bpkpd if there are incomplete data, the bpkpd will write back publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 507 to the regional apparatus organizations (opd) asking for clarification. this is very inefficient in terms of time. in terms of costs required, the addition of these features will not add too high a cost. because the added features are not too different from the previous ones. only activating the user operator of the regional government information system (sipd) in the regional apparatus organization (opd) to be able to propose price standards directly to the regional government information system (sipd) which can save time and improve the performance of all parties because apbd documents can be done on time. the model for adding features to the budgeting process is adding a digital signature to the budget execution document (dpa). since it was used in 2020, the regional government information system (sipd) still requires manual signatures from the head of the regional apparatus organization (opd) and the head of the bpkpd as ppkd. this is not in accordance with the objectives of the regional government information system (sipd) which wants to minimize and save paper use. after the apbd has been approved, and each regional apparatus organization (opd) has entered the cash budget plan, the next step is validation from the head of the regional apparatus organization (opd) and ppkd (head of the bpkpd). after that, the dpa can be printed according to the agreed date. the dpa has not been formalized, because it has not been signed by the head of the regional apparatus organization (opd) and ppkd. if the digital signature feature is added to it, then each regional apparatus organization (opd) does not need to send a printout of the dpa to the bpkpd. because after being digitally signed, dpa can be directly used for goods and services procurement activities. this means that the implementation of the apbd can be faster. from a cost standpoint, adding a digital signature feature is not a difficult thing today. so it doesn't cost a lot. so, it is very possible to do this by previously taking care of digital signature administration to the related office (diskominfotik). in terms of time, the addition of a digital signature feature in the dpa can improve performance because the implementation of the apbd can be carried out immediately. in the administration process, additional features are added to the regional government information system (sipd) which can show real-time financial realization data. this is intended so that the head of the regional apparatus organization (opd) can know and understand related to the realization of the target and use this data for the next apbd implementation strategy, what work should be prioritized based on the financial realization data presented. the following is the current condition in the regional government information system (sipd) to find out financial realization: the head of the regional apparatus organization (opd) has not been able to see financial realization data in real time in an easy-to-read presentation such as a simple graph or table. however, the head of the regional apparatus organization (opd) still has to print financial realization documents within a certain time. therefore, the addition of a real time financial realization dashboard feature is needed so that the heads of regional apparatus organizations (opd) can find out how far the work has been carried out. from a cost standpoint, the addition of this feature is not something that will overwhelm users, so it does not require too much cost compared to the effectiveness and time efficiency obtained by having a financial realization dashboard that can be seen clearly in real time through the regional government information system (sipd). ). based on research conducted by dela and nasution (2022), it was revealed that the implementation of sipd in one of the offices in the north sumatra provincial government has been effective. respondents in the research conducted by dela and nasution (2022) argued that the job became easier, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) sebagai praktik online proses perencanaan, penganggaran dan penatausahaan 508 although most respondents still did not clearly understand the input process, so supervision was needed in work using sipd. the addition of a real time financial realization dashboard feature can facilitate the monitoring process. based on research by putri et al (2022), who conducted research related to sipd from a computer science perspective, explained that the development of sipd by applying the concept of service-oriented architecture can connect large service modules such as planning, budgeting and administration in a microservices method. this is in accordance with the spirit of sipd to be integrated from planning to administration even to accounting and reporting. this development can also bring sipd to spbe which can be used nationally properly. continuous development of the regional government information system (sipd) to produce a regional government information system (sipd) with a high level of interoperability. apart from being integrated from upstream and downstream, the regional government information system (sipd) must also be easily accessible without being limited by space and time. integration of the regional government information system (sipd), starting from planning, budgeting, administration to reporting requires a complex information system because planning, budgeting, administration and reporting have different characteristics but the data are interrelated. in research conducted by sudianing and seputra (2019), explained that the development of sipd must be carried out in four important aspects consisting of regulatory aspects, internet network technical equipment, spbe supporting applications, and content infrastructure contained in sipd. this is in accordance with the results of this study where the sipd development carried out should not be too different or could shock users in the regions. sipd development can be done by adding features and improving the network so that it can be well integrated and does not change regulations. conclusion planning, budgeting and administration in anambas islands regency have been going well, where the input in the form of work plan data has been fulfilled, the process has been running well, the resulting output is informative and usable, and the feedback is appropriate. however, there are still obstacles in the implementation of the regional government information system (sipd) in anambas islands regency from a technical, coordinative and human resource perspective. these obstacles can be overcome by adding an internet network, socialization related to the regional government information system (sipd) must be carried out massively both formally and informally, and increasing personal capacity by following technical guidance held online and free of charge from the ministry of home affairs. the optimal sipd development model is the development of a minor system bit by bit in response to the constraints presented by users of the regional government information system (sipd). however, this development does not deviate from the main line that has been determined previously. because the essence of the regional government information system (sipd) is a system that can meet the needs of more effective, efficient, transparent and accountable government administration. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 498-509 e-issn 2715-9256 =========================================================================== ika dewi prasasti latifah, ayuning budiati, dwi putranto riau implementasi sistem informasi pemerintahan daerah (sipd) 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(2022). model implementasi penyusunan anggaran belanja pada sistem informasi pemerintahan daerah di kota bandung. journal of regional public administration, 7(1). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 89 comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 1anggito hernando, indri sudanawati rozas, anang khunaefi 1 uin sunan ampel surabaya, indonesia; h76218022@uinsby.ac.id received: december 24, 2022; in revised:february 26, 2023; accepted: march 17, 2023 abstract the implementation of e-government in indonesia in 2018 changed its name to the electronic-based government system (spbe) in accordance with the perpres no. 95 of 2018. the implementation of spbe in indonesia in 2019 an evaluation was held in each region to find out the extent of the implementation of spbe in each region in indonesia. the spbe evaluation produces an spbe index which is used as a reference in knowing how far the implementation of the existing spbe in the area. the high and low value of the spbe index can be caused by various factors, in this study will discuss the comparison of factors and model factors that affect the performance of the spbe application in the city of surabaya and mojokerto regency. this study uses efa analysis to determine the performance factor model in the application of spbe. for the variables in this study using the results of mapping the digital service provision system of system framework by samantha papavasilou with permenpan no. 59 of 2020 which resulted in 17 indicators. the results of this study surabaya city and mojokerto regency have similarities in performance factors but the two regions have differences in performance factor characteristics where there are several performance factors that are superior to surabaya city than mojokerto regency and vice versa. for the performance factor model, the efa analysis produces 5 performance factors, namely spbe regulation, digital literacy, it infrastructure management, human resources and system location. keywords: electronic based government system, e-government, efa, grms, quantitative. introduction in indonesia, e-government began to be implemented in 2001 with the presidential instruction no. 6 of 2001 (inpres). the instruction contains the development and utilization of telematics in indonesia. then developed countries have started to implement e-government and finally succeeded in 2003. 3 of 2003. the instruction contains the contents of national policies and strategies regarding the development of e-gov in indonesia (nugraha 2018). in 2018 the implementation of e-government in indonesia was known by a new name, namely the electronicbased government system (spbe). this is in accordance with presidential regulation of the republic of indonesia (perpres) no. 95 of 2018 which discusses spbe. in 2019 menpan-rb carried out spbe evaluation activities based on permenpanrb no. 5 of 2018 which was carried out by 2 parties, namely the first party, the ministry's internal assessment team, government and regional institutions and the second party, namely by external evaluators. the purpose of this evaluation is to see how far the implementation of spbe by government agencies, both central and regional (astiarasanti 2020). before the results of the 2019 spbe evaluation came out, several studies regarding spbe evaluation in areas in indonesia publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 90 appeared including the spbe evaluation in lumajang regency using menpanrb regulation no. 5 of 2018 with the results of the spbe index in the study being 2.85 (firdaus 2019). in the 2019 evaluation, east java province received an spbe index of 3.1 with the highest city or district being surabaya city with an spbe index value of 3.72 and for the lowest district in the 2019 spbe evaluation was mojokerto regency with an spbe index value of 1 ,55. in 2020 menpan-rb updated the spbe evaluation guidelines from permenpan-rb no. 5 of 2018 to permenpan-rb no. 59 of 2020. menpan-rb in 2018 has issued guidelines in the evaluation of spbe, namely permenpan no. 5 of 2018 which was used in the evaluation of spbe in 2019. however, in 2020 there was an update to their guidelines, namely the emergence of permenpan no. 59 of 2020. the latest guidelines contain the addition of several indicators, aspects and domains in the spbe assessment. and also in the latest guidelines there are changes in the assessment of each indicator (menpanrb 2020). in the latest spbe evaluation guidelines, there are 47 indicators in 8 aspects and in 4 domains. the domains are internal policies, governance, management and spbe services while the old guidelines consist of 3 domains. for more details, the difference between permenpan no. 5 of 2018 with permenpan no. 59 as shown in figure 1 below. figure 1. advantages of permenpan-rb no. 59 year 2020 source: permenpan (2020) in samantha papavasiliou disertation entitled "a digital transformation governance framework for e government: a systemic approach" he discussed about digital service provision system of system. in his research which produce one framework combines thematic analysis and the gioa model which is used to create a governance framework called the governance framework or it can also be called digital service delivery system framework. this digital service delivery system framework is generated from the results of thematic analysis identifying four main constituent systems (cognitive, business, infrastructure, and digital). the other two systems are identified separately. first, social systems are identified based on ato and industry research. the social system is not directly reflected in the thematic analysis, social norms and people's perceptions appear in the data but are not clearly stated. second, the publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 91 policy system is considered vital to be included outside the analysis results, because policies and legislation are the basis for the transformation of government services from legacy to digital (papavasiliou 2020). for more details digital service provision system of system, see figure 2 below. figure 2. advantages of permenpan-rb no. 59 year 2020 source: samantha (2020) in this study, we will discuss the comparison of factors that affect the performance of spbe implementation. this study has a research object, namely in the city of surabaya and mojokerto regency and this study is discussed about the model of performance factors that affect the implementation of spbe. in this research indicator used mapping instrumen between permenpan no. 59 in 2020 and digital service provision system of system for the performance factor model that affects the implementation of spbe, the results of the efa (exploratory factor analysis) analysis will be used because exploratory factor analysis (efa) can identify the relationship between the indicator variables used and then build a new construct, while the cfa is used to test indicators that have been grouped into their constructs (sukemi and trisnawati 2021). the stages in conducting factor analysis are divided into 5 stages, namely (emerson 2017) determining the variables to be analyzed, calculate and create a correlation matrix, extrationn factor, determination factor and rotating factor. methods in this study, quantitative research methods are used, namely a study that examines a particular population or sample based on the truth and in quantitative research it has a wide research area coverage and a wide level of variation (mulyadi 2019). sources of data in this study publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 92 were employees of the department of communication and information surabaya city and mojokerto regency. data collection method in this study using a questionnaire that uses a likert scale. the use of the likert scale is usually to measure the responses, opinions, perceptions and attitudes of a person or group regarding a social phenomenon (sugiyono 2018). for the total population in this study amounted to 246 which came from 192 employees of diskominfo surabaya city and 54 employees of diskominfo mojokerto regency. as for the sample in this study, the minimum sample method that can be used is 30 people (amalia, dianingati, and annisaa’ 2022). for the variables and indicators in this study, the results of the mapping between the digital service provision framework and permenpan-rb no. 59 of 2020. the mapping results the instrument in this study has 6 variables and 17 indicators as follows: physical system with 4 indicators, namely infrastructure, technology, location and access. social system with 3 indicators, namely culture, society and market. policy system with 4 indicators, namely policy, legislation, leadership and current government. cognitive system with 2 indicators, namely ability and attitude. business system with 1 indicator, namely innovation. digital system with 3 indicators, namely social norms, human resources and support. are shown in figure 3. figure 3. results of mapping framework for digital service provision system with permenpanrb no. 59 year 2022 source: researcher (2021) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 93 results and discussion comparation to test the validity of this study using the pearson product moment correlation formula. where in order for the test to pass the validity test on the condition that r count must be greater than r table (gunawan et al. 2019). where the r table in this study is obtained from the formula df = n-2 where n in this study is 60 which means 60-2 = 58. where the r-table of df = 58 is 0.2542. the validity test table is in table 1 table 1. results validity test question table of r value value of r count information t1 (technology 1) 0.2542 0.1280 invalid t2 (technology 2 0.2542 0.4810 valid inf1 (infrastructure 1) 0.2542 0.3670 valid inf2 (infrastructure 2) 0.2542 0.5310 valid l1 (location 1) 0.2542 0.4720 valid l2 (location 2) 0.2542 0.5580 valid a1 (access 1) 0.2542 0.4320 valid a2 (access 2) 0.2542 0.6630 valid k1 (culture 1) 0.2542 0.5150 valid k2 (culture 2) 0.2542 0.6540 valid msy1 (society 1) 0.2542 0.5890 valid msy2 (society 2) 0.2542 0.5890 valid mrk1 (market 1) 0.2542 0.4920 valid mrk2 (market 2) 0.2542 0.4510 valid keb1 (policy 1) 0.2542 0.4070 valid keb2 (policy 2) 0.2542 0.5070 valid pp1 (legislation 1) 0.2542 0.3450 valid pp2 (legislation 2) 0.2542 0.5500 valid kep1 (leadership 1) 0.2542 0.4450 valid kep2 (leadership 2) 0.2542 0.4040 valid ps1 (current government 1) 0.2542 0.4000 valid publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 94 question table of r value value of r count information ps2 (current government 1) 0.2542 0.3000 valid kes1 (willingness 1) 0.2542 0.3800 valid kes2 (willingness 2) 0.2542 0.3320 valid s1 (attitude 1) 0.2542 0.4450 valid s2 (attitude 2) 0.2542 0.5290 valid inv1 (innovation 1) 0.2542 0.2950 valid inv2 (innovation 2) 0.2542 0.2650 valid sn1 (social norm 1) 0.2542 0.4970 valid sn2 (social norm 2) 0.2542 0.4870 valid sdm1 (human resources 1) 0.2542 0.3260 valid sdm2 (human resources 2) 0.2542 0.4450 valid sup1 (support 1) 0.2542 0.3860 valid sup2 (support 2) 0.2542 0.4820 valid t1 (technology 1) 0.2542 0.1280 valid t2 (technology 2 0.2542 0.4810 valid source: research (2021) from the table above, it can be seen that the questions above that r count < r table are only questions t1 or technology 1, therefore the question t1 is not included in the further data processing process. for the results of the reliability test using the cronbach alpha formula in this study as shown in table 2. table 2. results reliability test variabel total item cronbach alpha value infomation physical system 7 0.782 reliable social system 6 0.798 reliable policy system 8 0.734 reliable cognitive system 4 0.659 reliable business system 2 0.728 reliable digital system 6 0.652 reliable source: research (2021) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 95 from the table above, if the cronbach's alpha value is more than 0.6 then the measuring instrument can be used in research . so it can be concluded that all variables and indicators in this study are reliable. for comparison of performance factors, it can be seen from the answers of each respondent or employee from diskominfo surabaya city and diskominfo mojokerto regency as shown in figure 4. figure 4. performance factor comparation chart source: research (2021) efa analysis from the picture above, it can be seen that the city of surabaya and the regency of mojokerto have relatively the same performance factors, but when viewed more specifically, the city of surabaya and mojokerto regency have different characteristics of the performance factors. for the same performance factors, namely location, culture, community, policies, laws and regulations, leadership, ability, attitude, human resources and support. surabaya city has 4 characteristics of performance factors, namely technology, access, current government and innovation, while in mojokerto regency it has 3 characteristics of performance factors, namely infrastructure, market and social norms. for the performance factor model generated by exploratory factor analysis as follows for the results of kmo and bartlet test as shown in table 3 below. 0,00 0,50 1,00 1,50 2,00 2,50 3,00 3,50 4,00 4,50 5,00 t 2 in f 1 in f 2 l 1 l 2 a 1 a 2 k 1 k 2 m s y 1 m s y 2 m r k 1 m r k 2 k e b 1 k e b 2 p p 1 p p 2 k e p 1 k e p 2 p s i1 p s i2 k e s 1 k e s 2 s 1 s 2 in v 1 in v 2 s n 1 s n 2 s d m 1 s d m 2 s u p 1 s u p 2 surabaya mojokerto gap publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 96 table 3. results kmo and bartlett’s test kmo and bartlett's test kaiser-meyer-olkin measure of sampling adequacy. 0.643 bartlett's test of sphericity approx. chi-square 507.675 df 136 sig. .000 source: research (2021) from the table above, it is known that the value of kmo msa is 0.643 which is more than 0.5 and also the value of bartlett's test of sphericity (sig) is 0.00 <0.05, which means that factor analysis can be continued because it meets the requirements. due to the efa requirements, the value of kmo msa is > 0.5 and the value of bartlet's test of sphericity (sig) <0.05 (watkins, 2018). furthermore, to see the number of factors formed is to use factor extraction. factor extraction in this study is using the maximum likelihood method. to see the value of factor extraction, use the results from the total variance explained table, where the table results are in accordance with figure 5 below. figure 5. table of total variance source: research (2021) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 97 from the picture above, it can be seen that there are 5 factors that formed 17 indicators that were analyzed because to be a factor the value of the eigenvalue must be >1 (watkins 2018). to find out the first to fifth factors are filled by any factor using factor rotation. factor rotation in this study uses varimax to minimize the number of variables that have a correlation value to the formed factor. to determine the magnitude of the correlation between variables with the five factors can be seen in table 4 below. table 4. corelation factor’s indicator factor 1 2 3 4 5 policy .818 leadership .652 legislation .582 .452 -.429 attitude .514 .375 .492 innovation .513 .453 -.429 access .440 .345 public .814 culture .431 .590 technology .568 521 social norm .564 .351 market .476 .363 infrastructure .858 support .710 current government .671 willingness .663 human resources .424 location .300 .895 source: research (2021) from the table above, it can be seen that policies, leadership, laws and regulations, attitudes, innovation attitudes and access have the highest correlation in the first model of spbe implementation performance factors. society, culture, technology, social norms (social norms) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 98 and the market have the highest correlation in the second model of performance factors for the application of spbe. infrastructure and support have the highest correlation with the third model of spbe implementation performance factors. the current government, ability and human resources have the highest correlation with the four model performance factors for the implementation of spbe. and location has the highest correlation with the fifth model of spbe implementation performance factors. after the factor rotation, the factor interpretation of the five spbe application performance factor models that have been formed from the factor rotation will be carried out from the results of the efa analysis. for the interpretation of factors, it is in table 5. table 5. factor interpretation factor items factor name first factor policy, leadership, legislation, attitude, innovation, access. spbe regulation second factor society, culture, technology, social norms, market digital literacy third factor infrastructure and support it infrastructure management fourth factor current government, willingness, human resources human resources fifth factor location system location source: research (2021) conclucion from the explanation that has been described above, it can be concluded that this research results that the city of surabaya and mojokerto regency have similarities in terms of performance factors in the application of spbe in their area. however, surabaya city and mojokerto regency also have different characteristics of performance factors. after doing exploratory factor analysis (efa) there are 5 models of performance factors that affect the performance of spbe implementation. for the interpretation of the spbe implementation performance factor model, namely spbe regulatory factors, digital literacy, system location, human resources and it infrastructure management references amalia, rezha nur, ragil setia dianingati, and eva annisaa’. 2022. “pengaruh jumlah responden terhadap hasil uji validitas dan reliabilitas kuesioner pengetahuan dan perilaku swamedikasi.” generics: journal of research in pharmacy 2(1): 9–15. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 99 ardianingsih, a., ilmiani, a., & umam, k. (2020). the analysis of the effect of independence, due professional care and auditor ethics on the quality of audit results. jasa (jurnal akuntansi, audit dan sistem informasi akuntansi), 4(2), 157-165. astiarasanti, amelia hayyu. 2020. “pemantauan dan evaluasi teknologi informasi di pemerintahan kabu paten gresik berdasarkan peraturan menteri pan-rb nomor 59 tahun 2020.” uisi jurnal. emerson, robert wall. 2017. “exploratory factor analysis.” journal of visual impairment and blindness 111(3): 301–2. firdaus, muhammad alif rifky. 2019. “evaluasi implementasi sistem pemerintahan berbasis elektronik (spbe) pemerintah kabupaten lumajang menggunakan peraturan menteri pan-rb nomor 5 tahun 2018 tentang pedoman evaluasi spbe.” : 69. gunawan, imam et al. 2019. “validitas dan reliabilitas angket keterampilan manajerial mahasiswa.” jurnal administrasi dan manajemen pendidikan 2(4): 247–57. halim, f. r., astuti, f., & umam, k. 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(2022). pemanfaatan data untuk pembuatan kebijakan dalam penanggulangan pengangguran di kota bandung melalui aplikasi bandung integrated manpower management application (bimma). ministrate: jurnal birokrasi dan pemerintahan daerah, 4(3), 1-19. nugraha, joko tri. 2018. “e-government dan pelayanan publik (studi tentang elemen sukses pengembangan e-government di pemerintah kabupaten sleman).” jurnal komunikasi dan kajian media 2(1): 32–42. https://jurnal.untidar.ac.id/index.php/komunikasi/article/view/758 (june 13, 2022). papavasiliou, samantha. 2020. “a digital transformation governance framework for egovernment: a systemic approach.” https://digital.library.adelaide.edu.au/dspace/handle/2440/126968. sugiyono. 2018. “metode penelitian kuatintatif, kualitatif dan r & d.” bandung: alfabeta 15(2010). sukemi, and teti trisnawati. 2021. “analisis confirmatory factor analysis (cfa) dan exploratory factor analysis (efa) pada pengembangan instrumen motivasi belajar publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 89-100 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== anggito hernando, indri sudanawati rozas, anang khunaefi comparative analysis of the factors affecting the performance of spbe implementation in the city of surabaya and mojokerto regency 100 sekolah dasar.” journal abacus 2(1996): 6. watkins, marley w. 2018. “exploratory factor analysis: a guide to best practice.” journal of black psychology 44(3): 219–46. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 426 “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 1phoebe inggrid angeline romauli, deasy silvya sari 1universitas padjadjaran, indonesia; email: phoebe.inggrid@gmail.com received: february 10, 2023; in revised: june 09, 2023; accepted: july 28, 2023 abstract the covid-19 pandemic, which has had a significant impact on international mobility restrictions, has caused the global tourism sector to experience a serious setback. this is also felt in indonesia, which relies on the tourism sector as a source of income. the covid-19 pandemic has crippled indonesia's tourism sector, with thousands of hotels closing and millions of workers threatened to be fired. one way to restore the condition of indonesian tourism is to convince tourists to keep trusting indonesian tourism by increasing nation branding in the tourism section, namely wonderful indonesia. this research used qualitative methods with data collection through literature review. the author uses the theory of nation branding proposed by dinnie (2015). this research found that the government of indonesia has made efforts to recover the tourism sector by implementing nation branding strategies, namely, conducting wonderful indonesia nation branding advertisements through websites, social media, and tourism-related media agencies; doing online branding and social media on instagram, facebook, twitter, tiktok, youtube, and developing virtual tourism platforms; and then conducting tourism campaigns. keywords: covid-19, nation branding, recovery, strategy, tourism, wonderful indonesia. introduction tourism has become the fourth-largest industry in the world and continues to grow by approximately 9% per year (olins, 2005). tourism has become a topic of dialogue in high committees of international relations because it has a significant impact on the country's economy (jalalpour & shojaeifar, 2014). many countries rely heavily on the tourism industry for revenue (roser & herre, 2017). tourism can support the interaction of international communities and create a peaceful atmosphere in development, so that it gradually enters the realm of international agreements and agreements, including the formation of organizations that oversee tourism, such as the world tourism organization (wto) (jalalpour & shojaeifar, 2014). tourism has evolved from domestic to international travel. this can be seen from the number of international trips that has doubled since 2000 (roser & herre, 2017). the rapid development of information technology and transportation in recent decades has been an important factor in the expansion of global tourism. along with the changes in a global society that sees things based on the size of consumers, tourism has been recognized as a global phenomenon (arionesei et al., 2014). even the growth of mass tourism has made citizens of a mailto:phoebe.inggrid@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 427 certain nationality have a significant influence in other countries, similar to how diplomats perform consular services as diplomatic representatives (hocking, 2005). however, the tourism sector has been severely affected by the coronavirus disease (covid-19) pandemic. the occurrence of restrictions on community mobility to break the chain of the spread of covid-19 resulted in the closure of the borders of countries in the world. this has a direct impact on the decline of global travelers. according to the unwto, in 2020, international tourist arrivals decreased by 74% compared with the previous year (unwto, 2023). the impact felt in the international tourism sector goes back 30 years (unwto 2023). this includes a loss of us$1.3 billion in tourism exports, an estimated loss of more than us$2 billion, and an estimated 100-120 million jobs at risk of closure that are directly related to tourism (unwto, 2021). the impact of the covid-19 pandemic on the tourism sector has also been felt by indonesia, especially the drastic decline in foreign tourist arrivals. the total foreign tourist arrivals to indonesia before the covid-19 pandemic increased every year (bps, 2021). however, after the covid-19 pandemic broke out, indonesia experienced a drastic decline in foreign tourist arrivals. according to the indonesian statistic center (badan pusat statistik), in 2019, the total number of foreign tourist arrivals to indonesia was 16,106,954, while after the pandemic, this figure dropped to 4,052,923 in 2020 (bps, 2021). this decrease in the number of foreign tourist visits fell by 26% from the conditions before the covid-19 pandemic (bps, 2021). indonesia's tourism has decreased dramatically due to the lack of foreign tourist visits in 2020. this can be seen in indonesia's reduced economic sector, employment, and gross domestic product in tourism. the minimized mobility of tourists results in shrinking revenue for tourism business units; therefore, it is necessary to reduce the workforce and transfer business operating capital (nugraha, 2021). in 2020, 13 million workers in the tourism sector and 32.5 million workers who depend indirectly on the sector are threatened with layoffs (bps, 2020). sectors that indirectly depend on tourism include parekraf msmes, money changers, souvenir shops, dancers, musicians, art workers in tourist areas, suppliers to hotels/restaurants, and malls/retail workers (rini, 2020). this also has an impact on reducing working hours in the tourism sector by 12.91 million people and 939 thousand other people temporarily unable to work in the tourism sector (bps, 2020). indonesia’s impact significantly affects the country's economy. indonesia is one of the countries that rely on the tourism sector for economic growth, especially as a contributor to foreign exchange and the easiest and cheapest employment (kominfo, 2017). this is also supported by the view that tourism functions as a catalyst for the development of an area, which can help accelerate the process of development and the economy in a particular region (yoeti & pribadi, 2008). indonesia's rapid tourism growth is greatly influenced by increasing global interest in tourism (yulliana, 2021). indonesia's territory, which has a lot of natural beauty and cultural wealth, makes its tourism potential very large for development (rahma, 2020). tourism development also has a positive impact on the absorption of human resources in the region so that the unemployment rate can decrease. in 2019, indonesia's tourism sector also contributed 5.6% to indonesia’s gross domestic product, which is idr 934.6 trillion (wttc, 2022). in the same year, indonesia ranked 40th in the tourism and travel competitiveness index set by the world economic forum (calderwood & soshkin, 2019). this ranking moved up two publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 428 notches two years earlier, when indonesia ranked 42nd in the index. indonesia's rise in the global travel and tourism competitiveness index indicates the rapid growth of indonesian tourism. thus, the indonesian government needs to restore the condition of indonesian tourism so that the losses felt by indonesia due to the covid-19 pandemic can be resolved. one way to improve tourism conditions is to use the nation branding process (pop et al., 2020). nation branding is a concept where marketing techniques are applied to a country as a brand whose image is constructed and promoted to a specific target (fan, 2010). the term nation branding was coined in 1996 by simon anholt by combining several interrelated identity concepts, namely, political, sociological, cultural, and historical approaches (anholt on dinnie, 2008). nation branding is the concept of how a country promotes its own brand. in carrying out nation branding, a strategy is needed to convey the country's brand that the country wants (dinnie, 2009). strategy is important in the implementation of nation branding because it differentiates a country from its neighbors or competitors around the world (dabija et al., 2014). when a country has a strong nation branding strategy, the country's brand will be more visible and unique when compared to other countries (pop et al., 2020). in the field of tourism, indonesia has a national branding named "wonderful indonesia" (in indonesian "pesona indonesia") which was established in 2011 to replace the brand "visit indonesia" visit indonesia’ (asdhiana, 2011). as reported by kompas.com, the "wonderful indonesia" brand was first introduced in an international forum by the minister of culture and tourism in 2011, mr. jero wacik, at the asean tourism ministers meeting in january 17-18, 2011 in cambodia (asdhiana, 2011). wonderful indonesia continues to be used to become indonesia's nation branding in the tourism sector and has proven to work well along with the receipt of the award "the best government collaboration for nation branding" in the indonesia brand forum (ibf) awarding 2022 (ppid, 2022). nation branding "wonderful indonesia" has succeeded in increasing foreign tourist visits to indonesia. during this pandemic, the indonesian government continues to carry out nation branding "wonderful indonesia" to maintain indonesia's image as an attractive country to visit and restore indonesia's tourism conditions that have been disrupted by the covid-19 pandemic. therefore, the author is interested in examining the "wonderful indonesia" nation branding strategy used by the indonesian state as an effort to restore tourism conditions during the covid-19 pandemic. the novelty of this research is categorized into two clusters: (1) the covid-19 pandemic and tourism recovery and (2) nation branding strategies. the first cluster explains how the covid-19 pandemic has negatively impacted the tourism sector, as discussed in adam (2022), nawawi (2021), and nugraha (2021). the tourism sector suffered huge losses, and even income from the sector was reduced by 70% compared to before the covid-19 pandemic (nugraha, 2021). this is also supported by the fact that the tourism sector is closely related to its supporting sectors, so it is vulnerable to disruption in the event of natural or non-natural disasters (adam, 2022). the disrupted tourism sector also paralyzes the economic sector, because many businesses are driven by tourism (nawawi, 2021). therefore, a strategy is required to restore the tourism situation affected by the covid-19 pandemic. the second cluster explains the importance of nation branding strategies in restoring tourism conditions; however, this has not been widely studied. it can be seen from the connected lines in figure 1 that only the "strategy" and "tourism" parts, but there is no line connecting publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 429 "nation branding" with "tourism" or "recovery". this can be supported by articles from hassan and mahrous (2019), pop, baba, anysz, and tohanean (2020), sarana & sari (2022) and utami & gaffar (2016) which show that nation branding strategies can improve tourism conditions. however, how wonderful indonesia itself was developed to improve indonesian tourism has not been discussed. there are still few discussions on indonesia's nation branding to the strategy stage, even though the strategy is an important component in increasing tourism competitiveness (hassan & mahrous, 2019). to examine this research, the author use the nation branding strategy from keith dinnie (2015). there are several important principles that must be considered to be able to formulate a nation branding strategy that is qualified, although currently there is no steady framework in making a nation branding strategy for a country (dinnie, 2015). there are 11 elements of nation branding strategy, but the author only focuses on three : a. nation-brand advertising in the process of nation-brand advertising, it requires a qualified understanding of the intended target market, the ability to find common threads in advertisements, the foresight to be able to create attractive advertisements but still convey the intended meaning of the advertisement, pay attention to the change of advertisements so that they are not too frequent and do not lean towards the frequency of advertisements rather than their quality. this advertising can be produced by working with an advertising creative agency to help conceptualize advertising. b. online branding, social media, and mobile applications online branding allows countries with less economic capacity to compete with superpowers because they have the opportunity to represent their country in a nationbrand with a smaller budget. online branding can stimulate public attention by using seeding trials, viral advertising, nation-brand related programs, and involvement of key opinion leaders (kols) or influencers. social media and mobile apps are also important tools in utilizing consumer-driven content. both can be used to tap into the individual bonds of the public as almost the entire society currently uses them. c. public relations in building public relations (pr), governments can work with pr agencies to integrate other elements of the strategy to deliver the national brand well. sometimes, public relations are only used as a crisis management tool when a problem occurs, whereas building good public relations can foster good international perceptions in the general public, even in certain target audiences such as policy-making actors and journalists. method the approach used in this study was qualitative. qualitative research uses approaches or searches to explore central phenomena that can be understood through interviews and literature searches (creswell, 2009). this approach relies on text and images, and has unique analytical steps that utilize various strategies of inquiry (creswell, 2009). through this approach, the research topic can be seen, namely, the nation branding strategy used by indonesia to restore the condition of its tourism sector during the covid-19 pandemic. the author uses a qualitative publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 430 analysis approach because the data that the author uses are descriptive in nature, obtained from sources and various related literature. this research will be interpretative because the data obtained by the author will be processed and interpreted as the results of the research. it is hoped that the selection of a qualitative approach in this study can provide factual information and present facts that can be accounted for according to the topic of this research. results and discussion nation branding advertising during the covid-19 pandemic, the indonesian government aggressively promoted wonderful indonesia, especially enchantment bali and the five super priority tourism destinations (in indonesian "destinasi pariwisata super prioritas” or “dpsp"). the five dpsps are lake toba, borobudur temple, labuan bajo, mandalika, and likupang (khairally, 2019). although dpsp is a program initiated by the president of indonesia, joko widodo, at the end of 2019, during the covid-19 pandemic the indonesian government actively introduced five dpsps to the international community. one of them is participating in enlivening the 2022 qatar world cup event by installing digital billboards at several strategic points and installing wonderful indonesia branding on singleand double-decker buses in qatar (kompas.com, 2022). the large number of visitors at the event became an effective momentum to disseminate information about wonderful indonesia, especially pesona bali and dpsp, to tourists there and the 2022 world cup audience (kompas.com, 2022). indonesia also cooperates with several outside media agencies to promote wonderful indonesia. one example is working with the axn asia television channel by creating the ultimate challenge indonesia program, which is aired on the axn asia television channel or broadcast live on the axn asia youtube channel (axn asia, 2021). the program, which includes indonesian artists such as afgan, reza chandika, isyana sarasvati, rara sekar, and richard kyle, also shows the beauty of the bali enchantment and two other dpsps, namely labuan bajo and mandalika (axn asia, 2021). in addition, on the youtube platform, indonesia collaborates with a television channel owned by warner bros discovery, namely discovery networks asia-pacific. indonesia collaborated to create two contents in collaboration with subsidiaries under discovery networks asia-pacific: tlc southeast asia (sea), a television channel that airs in southeast asia, and the asian food network (afn), an asian culinary website. with tlc sea, indonesia created the content "indonesia's best ever destinations" (taylor, 2022a). this content contained the five best destinations in indonesia selected by tlc sea, but the five destinations included in the content were the five indonesian dpsps. similarly, the content that indonesia created when collaborating with afn, namely "indonesia's best ever eats" contains indonesian culinary choices from five dpsps (taylor, 2022b). in addition, indonesia collaborated with the ott platform netflix to create a netflix original series that showcases indonesia's natural and cultural beauty (wonderful indonesia, 2022a). there are four netflix original series titles in this collaboration: "our great national parks" (gunung leuser, aceh), "street food asia" (yogyakarta), "a perfect fit" (bali) and "our planet" (raja ampat, papua) (wonderful indonesia, 2022). these four netflix original series titles were created to promote the beauty of indonesia to the international community, especially to netflix viewers who are interested in natural scenery. the indonesian government also works with outside production houses to create content that will be used by wonderful indonesia itself. an example is the content "it's time for bali, tourism film for reopening of publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 431 bali" launched by wonderful indonesia to advertise the reopening of bali in 2023. this commercial product was produced by bbc storyworks commercial production for publicity and media purposes in wonderful indonesia (randelovic, 2023). then there is the video collaboration with janice angelica, an indonesian producer who has studied film in china and won the "best film" and "best cinematography" awards in the 2017 cctv china film competition for her work entitled 'little giant' (garmina, 2017). later, janice built a film studio with bing bang and collaborated with wonderful indonesia to make a short film entitled 'lost heartbeat'. this film represents people who keep their dreams of traveling alive even though they are going through the covid-19 pandemic. it is intended that people who watch it can still have enthusiasm for traveling after the covid-19 pandemic conditions can be better controlled. wonderful indonesia also often collaborates with tourist attractions to promote the nation branding. one example is when wonderful indonesia was presented at the west vancouver ferry building gallery by peter langer, a well-known tourism photographer and writer in canada (kjri vancouver, 2020). to promote wonderful indonesia, the indonesian government has also participated in several travel expansion events held during the covid-19 pandemic. at the beginning of the covid-19 pandemic, indonesia participated in the wtm (world travel market) london 2020, which was held online. indonesia used this opportunity to express sympathy for the damage caused by the covid-19 pandemic, but at the same time, still provides an invitation to the international community to remember the beauty and charm of indonesia as a tourist spot (niscaya, 2020). by opening remarks made by the deputy of marketing of the ministry of tourism and creative economy, nia niscaya, wonderful indonesia conveyed to the global public that indonesia care strives to continue providing the best health protocols in the indonesian tourism sector (niscaya 2020). in 2021, wonderful indonesia participated in the itb berlin now 2021 event after failing to participate in the previous year due to the event being canceled by the organizers as a result of the covid-19 pandemic (uno, 2021). indonesia continues to actively participate in the travel expo organized globally so that indonesian tourism continues to exist in the international market and has become the first choice of people when returning to activities before the covid-19 pandemic (uno, 2021). by 2023, the indonesian government became more active in participating in the travel expo to promote wonderful indonesia. in march 2023, wonderful indonesia participated in the matta fair 2023 at mitec, kuala lumpur. to increase interaction with visitors, wonderful indonesia held a competition and provided prizes to the winners. in april 2023, wonderful indonesia took part in the vietnam international travel mart (vitm) 2023, which was held offline at the hanoi international exhibition center. in this exhibition, wonderful indonesia actively provided quizzes and prizes to its visitors. an atm (arabian travel market) dubai 2023 was attended offline by wonderful indonesia. based on the video on its official youtube channel, wonderful indonesia managed to get 59 thousand potential tourists from the wonderful indonesia booth. in addition, wonderful indonesia managed to make transactions amounting to 92.9 million us dollars, with 41 tourism industry players who came to atm in 2023. the magnitude of the achievement obtained by indonesia and the fact that the results of the exhibition were published via video indicate that the indonesian government is trying to publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 432 attract more tourists from the middle east region. this can also be seen in how indonesia and the emirates signed an mou as a sign of renewal of the current agreement. online branding, social media, and mobile applications during the covid-19 pandemic, wonderful indonesia has been actively conducting online branding through its official website and social media. the strategy used by wonderful indonesia is media familiarization, which is the use of media to present experiences and excitement to the audience so that they feel familiar with the situation and want the same thing so that they will decide to do the same thing (contented traveller, 2018). using this method, the audience is made to believe what they see through the media and build a willingness to try something similar. usually, wonderful indonesia cooperates with kols or influencers in appropriate fields, such as travel bloggers, travel agents, and travel youtubers. in other words, wonderful indonesia shows the experiences and sights that can be found in indonesia directly by working with kols who already have their own audiences, so that they can sympathize and feel familiar with the activities carried out by these kols. the sense of sympathy and familiarity gained from watching kol can ultimately encourage viewers to travel in indonesia. indonesia's invitations to foreign tourists are also carried out through advertising programs. in the previous section, the author explained that wonderful indonesia collaborated with netflix to create a movie series that shows the natural beauty of indonesia. this cooperation is carried out to share the experience and natural scenery of indonesia through movies/serials that can ultimately convey a sense of fun and excitement displayed through footage. this can arouse the audience’s curiosity and motivate them to feel the same by traveling directly to indonesia. for content that works with kols or influencers, the method used is an influencer outreach initiative that involves people who have influence over a certain target audience to introduce or increase their recognition of a particular brand (dinnie, 2015). on the wonderful indonesia youtube channel, there is a new segment in indonesia, namely a music session with beautiful natural scenery. usually, the time is adjusted to hours of light to dark because it can describe the beautiful natural scenery of indonesia, especially the horizon that changes color when the sun sets or rises. in this segment, wonderful indonesia collaborated with various indonesian and foreign musicians. here are some videos produced in collaboration with renowned musicians. in the video titled "apsara sunset session at taka makassar, labuan bajo, east nusa tenggara", wonderful indonesia collaborated with japanese dj apsara, who played music at taka makassar beach during sunset session. in this video, there are beauty shots that show the beauty of indonesia's nature when the sun sets, especially on beaches. while accompanied by the music of japanese musicians apsara, the audience was presented with the charm of the labuan bajo skyline at sunset. then, in the video titled "memora #itsindonesia : bottlesmoker live at capella ubud, bali" featuring bandung-based electronic music duo bottlesmoker. they performed an electronic music performance using fruits at the capella ubud hotel, which received an award as the 100 best hotels in the world. in addition, wonderful indonesia also collaborated with other well-known indonesian musicians, such as ninda felina, nadin amizah, and teddy adhitya. another method used by wonderful indonesia is seeding trials, a brand marketing strategy that infuses its brand in several forms of media content relevant to the brand, both publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 433 physically and digitally, such as blogs and infographics (deskera, 2023). the indonesian government has incorporated the wonderful indonesia brand into various media to spread brand awareness, especially to the desired target market. brand awareness is a marketing term that refers to the extent to which consumers can identify a product using its name (copp, 2022). in this online branding, wonderful indonesia conducted seeding trials on social media content related to travel. wonderful indonesia used a specially created hashtag to enliven and increased the international public’s attention to the open return of indonesian tourism. this hashtag can be seen on social media and in wonderful indonesia-related events. hashtags are used to organize and facilitate the search for information. using the hashtag on every wonderful indonesia event and upload, other related information can be easily searched. the hashtags used in the early days of the pandemic invited the public to stay at home and temporarily postpone the desire to travel. this was done to gain public sympathy and strengthen the public, who at that time had just been affected by the covid19 pandemic. but still several times interspersed with hashtags that show a sense of longing to return to travel, with the aim that the public will still be interested in traveling again when the pandemic is more under control, some of the hashtags used in the early days of the pandemic (2020) are, #wonderfulindonesia, #stayathome, #exploretomorrow #strongertogether, #traveltomorrow, and #imisslabuanbajo. when the pandemic was under control and vaccines were well distributed, wonderful indonesia added several hashtags that carried the message to return to indonesia. the hashtags used were as follows: #itstimeforbali, #diindonesiaaja, #itsindonesia, and #fromindonesiawithlove. wonderful indonesia has also changed the usernames of all official social media. through wonderful indonesia's youtube channel, a video containing the new names of wonderful indonesia’s social media was uploaded. instagram, facebook, twitter, tiktok, and youtube accounts, which were originally named "@indtravel,” were changed to "@wonderfulindonesia" for instagram), "@wonderfulindonesiaina" for facebook, "@wonderfulid" for twitter and tiktok, and "wonderful indonesia. this username change is intended to make the name "wonderful indonesia" more memorable and attached to the public (wonderful indonesia, 2022b). by replacing all of wonderful indonesia's official social media with its direct name, when the public searches for its username, what they see is wonderful indonesia, not "indtravel" anymore. this will further strengthen the public's memory and perception of wonderful indonesia. through the video, wonderful indonesia also invites the public to get to know and actively participate in the adventure not only in indonesia but also in each person watching. this new concept was developed by wonderful indonesia to further involve the public in the wonderful indonesia brand (wonderful indonesia, 2022b). by inviting the public to discover their own self-discovery, the public feels involved and is more likely to desire to participate in wonderful indonesia. wonderful indonesia continues to make posts to attract public attention through its official social media. however, posts on wonderful indonesia's official facebook page stopped during the early days of the pandemic. the last date of the upload was april 7, 2020. during the early stages of covid-19 pandemic (march-april 2020), wonderful indonesia’s official facebook page was quite routine in uploading things related to tourism and the covid-19 pandemic, such as information and appeals. however, there were no more uploads until the time of writing. indeed, in previous years, wonderful indonesia's facebook upload was no longer regular. this should be reviewed by the marketing department of wonderful indonesia. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 434 even so, other social media platforms continue to upload content regularly, even becoming more active than before the pandemic. on wonderful indonesia's tiktok, twitter, and youtube accounts, the content displayed is more directed towards showing the natural beauty and fun that can be achieved in indonesia. this is in accordance with the characteristics of social media. in another case on instagram social media, wonderful indonesia interacted more with followers through its uploads. not only uploading videos or photos containing scenery, activities, culture, and others, but also providing interacting content such as give away, quizzes, tips, tricks, and other content that invites more interaction from followers. the selection of content in wonderful indonesia's social media needs to be appreciated because the content is not necessarily recycled for use in all social media, but the type and communication of the content is very much considered according to the characteristics of each social media. finally, wonderful indonesia does not have a mobile application, but during this pandemic the indonesian government developed a virtual tourism platform that was widely used during the early days of the pandemic. at that time, the tourism sector hit hard, and people could not physically travel. therefore, technological innovation was used to help the tourism sector survive the crisis (kemenparekraf, 2020b). the first virtual tour activities organized were virtual tours from pt kereta api pariwisata entitled "virtual tours the legend jogja" and "virtual tour de lawang sewu" (kemenparekraf, 2020b). these tours were conducted through the zoom application so that viewers could experience the train tour as if riding a train. in addition, there is a virtual tour service organized by ragunan zoo to show the activities of the animals, introduce the habitat of the animals, how they survive, and the status of the animal population that is performing attractions (kemenparekraf, 2020b). virtual tourism continues to be developed so that the content is already very diverse from various tourist destinations, such as museums, art performances and performances, natural panoramas, culture, and the atmosphere of metropolitan life in indonesia. by following or viewing this virtual tour, prospective tourists are expected to gain the experience of being in the destination they want, so as to encourage their desire to travel. wonderful indonesia also featured 360-degree virtual tours when participating in the itb asia 2020. indonesia has installed a virtual interactive booth that can interact with users to determine their desired travel. this technology invites users to conduct virtual explorations related to tourist destinations in indonesia and shows the best places to visit when traveling in indonesia. in addition, wonderful indonesia developed a page for virtual travel around indonesia. on the official website of wonderful indonesia, there is a section that explores indonesia virtually through 360-degree videos and photos. the tourist destinations that can be visited on this page are bintan, jakarta, yogyakarta, bali, wakatobi, raja ampat, and banyuwangi. one of wonderful indonesia's co-branding partners engaged as a production house for virtual reality (vr) content creation, visual anak negeri, also launched the "indonesia virtual tour" program, which contains vr technology with 360-degree tourism visualization (visual anak negeri, 2023). there are various types of virtual tours offered on this page, such as vr business tours, tourism destinations, interesting icons, tourist activities, and art performances. the virtual tour can be accessed through the official indonesian virtual tour page. publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 435 public relations wonderful indonesia made several changes to its messaging during the covid-19 pandemic. one of them is the indonesia care or i do care campaign, which is an initiative of the indonesian tourism sector to make cleanliness, health, safety, and environmental sustainability a top priority in tourism operations in 2020 (indonesia travel, 2020). in this campaign, there are two markers given by the ministry of tourism and creative economy, namely the i do care label and chse certification given to businesses, public facilities, community environments, and tourism destinations that meet the new criteria and indicators of indonesian tourism: cleanliness, health, safety, and environment sustainability (chse) (indonesia travel, 2020). the chse standard was developed to ensure that indonesia's cleanliness, health, safety, and environmental sustainability were optimal, especially when foreign tourists began to regain confidence in traveling in indonesia (kemenparekraf, 2020a). according to the minister of tourism and creative economy of the republic of indonesia, sandiaga uno, in his opening remarks at the opening ceremony of itb berlin now 2021, the indonesia care and chse programs aimed to restore indonesia's tourism conditions on the ground and strengthen the marketing of the nation branding wonderful indonesia (uno, 2021). previously, indonesia's efforts to ensure that the protocol ran smoothly by implementing indonesia care and chse were also conveyed by nia niscaya, deputy for marketing development ii, in the opening remarks of wtm london 2020 (niscaya, 2020). indonesia has also reassured the international public about the safety of traveling in indonesia by creating a narrative that travels in indonesia, the majority of which is nature tourism, will have a lower risk of contracting covid-19 because it is an open place (sandi, 2020). in other words, indonesia, as a tourist destination that relies on nature tourism in this case, benefits from having a safer image for traveling compared to tourist destinations that are mostly cities or closed spaces. in addition, public communication delivered through wonderful indonesia also illustrates that indonesia continues to support the international community's decision to stay at home, even though it implies a longing for a vacation back in indonesia. this strategy is adopted so that the international community can still feel the sentiment brought by indonesia, that they care about the current situation, while still providing a message to return to travel again. this conveys an image of the covid-19 pandemic situation because if wonderful indonesia continues to promote travel, it will hurt indonesia's image, which seems indifferent to the covid-19 pandemic. however, if it only supports mobility restrictions, it will contradict wonderful indonesia's original goal of bringing tourists to indonesia. this is called contextual branding, when the brand's main communication is added with other branding that fits the context of the current situation. by inviting viewers to stay at home while reminding them of their longing to travel, wonderful indonesia can provide sympathy while promoting indonesian tourism. on the wonderful indonesia youtube channel, commercial videos are used to publicize wonderful indonesia. the videos were also equipped with subtitles and foreign-language dubbing. there is a video titled "indonesia care newest regulations regarding international travel to indonesia" which shows that indonesia is ready to receive foreign tourists back to indonesia with all the regulations that have been adjusted to facilitate foreign tourists traveling to indonesia. this graphic video has five versions: english, french, chinese, publica: jurnal pemikiran administrasi negara vol 15 no. 2 | juli 2023: 426-439 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== phoebe inggrid angeline romauli, deasy silvya sari “wonderful indonesia”: the strategy of indonesia nation branding on tourism recovery during the covid-19 pandemic 436 japanese, and korean. in addition, there is a video entitled "we're waiting for you, see you in indonesia" which contains wonderful indonesia's invitation to foreign tourists to return to visit indonesia. this video has two versions, english and korean. another example is a video titled "bali's new era, " which is provided with japanese subtitles. conclusion to recover tourism from the covid-19 pandemic, the indonesian government through wonderful indonesia aggressively promoted domestic tourism through the five dpsps. wonderful indonesia focused more on its marketing strategy, using digital campaigns and virtual experiences. wonderful indonesia utilized and built a dedicated digital platform to provide virtual experiences, online campaigns, and engaging content to showcase the country's attractions and cultural heritage. first, indonesia did the nation branding advertising of wonderful indonesia through its official website and social media, and other media agencies such as axn, netflix, and afn, and also participated in travel expos. second, indonesia promotes wonderful indonesia through online branding, social media, and mobile applications, through cooperating with social media influencers or kol; managing wonderful indonesia's social media on instagram, facebook, twitter, tiktok, and youtube; and developing a virtual tourism platform. third, indonesia did a public relations strategy by tourism campaigns, like indonesia care and chse programs. references adam, r. 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(2021). diplomasi budaya melalui nation branding wonderful indonesia di era new normal tourism. global and policy journal of international relations, 9(1), 51–62. https://doi.org/10.33005/jgp.v9i1.2409 microsoft word manuskrip 3.doc publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 135 analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 1 krismena tovalini, yulia hanoselina, yoserizal 1 stia adabiah padang, indonesia; tovalinikrismena@gmail.com received: july 7, 2022; in revised: november 15, 2022; accepted: december 21, 2022 abstract within the framework of national development, the budgeting system is an inseparable part of the national development planning system. planning and budgeting are part of management development that is designed to realize the ideals of national development. public finance is one of the most critical dimensions to assess the government's partiality to general needs. many studies have addressed the essential roles of the government budget in trust in government. however, there has been no research that has critically examined the state's alignment with the community through regional budgets. therefore, this study contributes to the body of knowledge by analyzing local government finance and identifies the weakness of the expenditure. we chose the financial conditions of the city government of padang in 2018 as the research object. the research was conducted employing qualitative and secondary sources. this study found that the budget is not entirely in favor of the public. many expenditures have been spent on the program, which does not directly affect society. in sum, padang city budget has not fully benefited the people of padang city and sided with them. our analysis contributes to the study of public finance by strengthening pro-society finance. this study also contributes to the local government in designing and implementing public finance. keywords: public finance, local government, expenditure, partiality, apbd introduction the budget is one of the important policies, because through the budget a portrait of the state's alignment with its people can be seen. from the priorities of the budget allocation policies set, it will be seen whether the government is pro-people or not. as a political product, the budget must accommodate and mediate various needs and interests of the community. for this reason, the public budget is seen as an arena for the struggle for public resources among various interests. the public budget is an arena for representing public interests in the form of allocation of expenditure items to finance public needs. in the regional autonomy system, the regional budget which is also known as the regional revenue and expenditure budget (apbd) is a description of the condition or financial balance of the regional government (provincial/district/city). apbd is a regional annual financial plan in the form of regional regulations (anggarini & puranto, 2010). the apbd is prepared periodically every year by the local government. the apbd contains details of the allocation of government revenues and expenditures in the form of nominal figures that can be calculated. before implementing the apbd, it must be ratified together publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 136 with the dprd together with the regional head (governor/mayor/regent) to then be legalized into a regional regulation. the policy for formulating apbd is the domain of the executive and legislative branches in the regions. however, in the drafting process, local governments must involve the participation of the community. this is as mandated by law no. 23 of 2014 concerning regional government. uu no. 23 of 2014 article 1 paragraph 12 states that: “autonomous regions, hereinafter referred to as regions, are legal community units that have territorial boundaries that are authorized to regulate and manage government affairs and the interests of the local community according to their own initiatives based on the aspirations of the people in the system of the unitary state of the republic of indonesia.” this regulation was strengthened by (juncto) permendagri no. 38 of 2018 concerning guidelines for the preparation of the regional budget for the 2018 fiscal year which stipulates that one of the principles of the preparation of the apbd must pay attention to community participation. community participation in permendagri no. 38 of 2018 is interpreted as decision-making in the process of drafting and determining the apbd that must involve the participation of the community, so that the community knows their rights and obligations in implementing the apbd (samnuzulsari & yudiatmaja, 2016). mardiasmo (2021) explains that the budget is a statement regarding the estimated performance to be achieved during a certain period of time expressed in financial measures. while budgeting is the method chosen and carried out in preparing and compiling a budget. the budgeting process of public sector organizations begins when strategy formulation and strategic planning have been completed. the public sector budget is an important part of public policy because it contains several important meanings; first, the budget is a government tool to direct socio-economic development, ensure sustainability and improve people's quality of life. second, the budget is needed to meet the unlimited and growing needs and wants of the community, while the government has limited resources to meet the needs of the community. the budget is needed because the government has various limitations, such as limited resources (scarcity of source) and choices (choise) and trade offs. third, the budget is needed as an instrument to convince the public that the government is responsible for its people. in this case, the public sector budget is a form of government accountability for the financial resources it has used. based on such an understanding, the regional financial management is carried out by the regional government through the regional revenue and expenditure budget (apbd). according to halim, what is meant by apbd is the financial operational plan of the regional government, where one party describes the estimated maximum expenditure to finance regional activities and projects in a certain fiscal year, and on the other hand describes the estimated revenues and sources regional revenues to cover these expenditures (halim & kusufi, 2012). in practice, there are many problems in budget formulation in the regions. the reality of the planning process that is not integrated with budgeting has been realized by internal government and non-government circles. one reason is that the planning process has so far been under the coordination of bappenas, while budgeting has been under the coordination of the ministry of finance. this condition raises a number of problems in development publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 137 planning. another cause is the lack of synergy in development planning between the central government and local governments, both from the content of development planning (rpjd to rpjmn, or rkpd to rkp) as well as from the planning and budgeting stages. this becomes even more complicated because the authority to synergize between the center and the regions is under the coordination of the ministry of home affairs (siburian, 2020), 2015). several previous studies have attempted to examine regional budgets in various contexts. for example, sugiarto & mutiarin (2017) studied the consistency of musrenbang results from the rkpd to the apbd to find out the success of planning the budgeting for the physical and infrastructure sector for the 2013-2015 fiscal year in gunungkidul regency, yogyakarta special province and the factors that influence depression. they found that the consistency of regional development planning with the regional budget as spelled out in the rkpd, kua, and gunungkidul regency apbd from 2013-2015 in the physical and infrastructure sectors at skpd dpu, dishubkominfo, and kapedal for three years tended to increase. factors that affect consistency are understanding between skpd, tapd; there is a central policy; rapbd evaluation results by the governor; and the embodiment of the dprd's main ideas into the skpd's program of activities. sanjaya (2020) examines regional budgeting policies during the covid-19 pandemic in the regional government of banten province. sanjaya (2020) found that the policy for managing the regional budget during the covid-19 pandemic for the regional government of banten province was that the regional government of banten province had carried out budget management in accordance with the directives and policies regulated by the central government through the mechanism of refocusing and reallocating the regional revenue budget, regional spending, and regional financing appropriately. wimmy & dwiranda (2020) analyze policies on grants and social assistance that have to deal with models of management, power, moral-leadership, to the culture and behavior of local elites and bureaucrats who tend to be corrupt. wimmy & dwiranda (2020) reveal that from a political, administrative and public policy perspective, corruption in the management and implementation of grants and social assistance is agreed to be a fairly serious challenge faced by the indonesian government, especially our local government. corruption in grants and social assistance is a threat to the existence of local governments, which should assist the central government in carrying out regional development. based on the previous studies, limited studies have critical analyzed the regional apbd in indoneia, especially apbd favor on public needs. this paper wants to see the structure of the padang city apbd and conduct an analytical study of the padang city apbd. the estuary of the analysis is to find out whether the padang city apbd is healthy? or more sharply, this paper wants to see, whether through the budget policy instruments it has planned, the padang city government has sided with the community? relied on the research questions, this study aims at examining padang city apbd and explaining whether the apbd is pro to the public. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 138 methods this study was conducted using the literature study method. data on the 2018 padang city apbd were obtained from secondary sources, such as the directorate general of fiscal balance (djpk) of the ministry of finance and the central statistics agency (bps) of padang city and academic journal. the raw data obtained are processed and displayed in percentage form. analysis of regional finances is carried out by reviewing the posture of the regional budget. each item of income and expenditure in the padang city apbd post in 2018 is analyzed with the theories and concepts contained in regional finance. to enrich the analysis, data obtained from other online sources are also used for further analysis and contextualization with the conditions and problems that occur in the city of padang. this aims to get a more comprehensive picture of the padang city apbd. data were analyzed using explanatory analysis techniques. explanation is a research method used to solve problems that were not previously well researched, demanding priorities, generating operational definitions and providing better research models. this is actually a type of research design that focuses on explaining aspects of our study in detail (maxwell, 2012). results and discussions the enactment of regional autonomy has had a great influence on the implementation of regional government, namely the entry of a new era, namely the era of regional autonomy. with this regional autonomy, there has been a change in the pattern of government, in the past, the government was centralized, power was centralized to a fairly large central influence, it had turned into a decentralized one where most of the authority had been handed over to the regions, regions could be free to create and innovate according to the needs and desires of the community. in the area (yudiatmaja et al., 2017). regional autonomy also affects regional financial management. this is closely related to the concept of autonomy and decentralization which essentially gives power, authority and discretion to local governments in regulating and determining the use of funds to carry out their regional affairs. there are many positive effects from the implementation of regional autonomy, but besides the many positive effects of regional autonomy, it can be seen that there are also weaknesses, especially with the strengthening of the position of the regional legislature (dprd). executives in the regions will eventually be more preoccupied with fulfilling the wishes of the legislature (dprd). the dprd is considered too intervening in the administrative affairs of implementation in the executive, the regional head lpj raises some complicated political problems, because the dprd is often looking for loopholes to bring down the regional head, especially if the members of the council have opposite political views with the regional head. not only that, in this era of regional autonomy, with the opening of the faucet of democratization, the people are getting bolder to express their aspirations, including the frequent demonstrations of people who reject the apbd that has been approved by the council. this section will examine the evolving theory of decentralization. has decentralization and budgeting processes in the regions benefited the public in general? this section will answer the most fundamental question, namely whether regional autonomy has a positive effect on the community in the region, seen from the case of the padang city apbd in 2018. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 139 table 1 the budget of padang city in 2018 fiscal year description amount percentages total income 1.015.480.813.961 regional income 215.299.753.724 21.2 balance fund 759.991.804.687 74.8 other income 42.215.698.891 4.2 total expenditure 782.814.918.660 indirect expense 475.492.244.639 60.7 employee spending 427.012.765.814 54.5 grant 45.949.045.000 5.9 sosial aid 242.500.000 0.03 profit sharing financial aid 81.875.250 unexpected spending 9.713.472 direct expense 307.322.674.021 39.3 employee spending 7.390.561.942 goods and services expenditures 227.887.712.386 29.1 modal expenditures 72.044.399.693 9.2 regional expense 160.008.604.206 budget surplus 151.190.837.220 expenditures 11.584.049.769 surplus 232.665.895.301 source: processed from realization data for semester 1 of 2018 (as of august 2018) padang city regional budget from the director general of fiscal balance of the ministry of finance the table above is data from the regional revenue and expenditure budget (apbd) for the city of padang in 2018. from the table, we can see that the total revenue of padang city is rp. thus, the city of padang experienced a surplus of rp. 232,665,895,301. the padang city apbd in 2018 can be said to be not completely healthy because of several reasons. first, the most important source of income is from the balancing fund (central to regional as well as balancing funds from the province) in the amount of rp. 759,991,804,687 (74.8%). this means that in general the development and government financing in the city of padang is still supported by the disbursement of funds from the center. this happens because publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 140 the regional original income (pad) and other sources of income are very minimal, namely pad of rp. 215,299,753,724 (21.2%) and other income of rp. 42,215,698,891 (4.2%). second, the padang city budget has a surplus of rp. 232,665,895,301 because the total expenditure, which is rp. 782,814,918,660 is smaller than the total income earned, which is rp. 1,015,480,813,961. third, in terms of spending, padang city's spending is less targeted because indirect spending is bigger than direct spending. direct shopping is only idr 324,023,000,000.00 or 27.1% of the total spending. meanwhile, indirect expenditure is rp. 475,492,244,639 or 60.7%. from the indirect expenditure, it can be seen that 54.5% was used to pay employee salaries. in other words, direct spending is spent more on paying employee salaries. the rest was only used for grants (5.9%), social assistance (0.03%), financial assistance and unexpected expenditures. finally, the padang city government has not taken development seriously because the funds allocated for goods and services expenditures as well as capital expenditures are still small. in fact, infrastructure and facilities and infrastructure for education, economy, tourism, roads, bridges and others require very large maintenance and development costs. even though education is one of the development priorities of the city of padang, as illustrated in figure 1. figure 1 leading sector of padang city source: www.padang.go.id (accessed by october 11 2018) from the explanation above, it can be understood that the 2018 padang city apbd is not healthy for several reasons. first, still relying on assistance from the center. the high financial dependence of local governments on the central government can have bad implications for efficiency and accountability for the provision of public services in the regions (khusaini, 2006). high dependence on the central government can have a negative impact on development and the provision of public services in the regions because the level of instability in the disbursement of funds from the center is very high. second, the padang city apbd does not provide benefits and does not have any impact on the community because the regional budget is mostly used for unproductive activities such as personnel expenditure. supposedly, spending should be prioritized for the provision of public goods and services by budgeting them in capital expenditures. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 141 as mandated by permendagri no. 38 of 2018 concerning regional financial management. the regulation outlines that capital expenditures are used for expenditures made in the context of purchasing/procuring or building tangible fixed assets that have a useful value of more than 12 (twelve) months to be used in government activities, such as in the form of land, equipment and machinery, buildings and buildings. , roads, irrigation and networks, and other fixed assets (article 53). in addition, it should be noted that in many respects public spending is highly dependent on the commitment of local policy makers themselves (kumorotomo, 2010). therefore, the elites in power in the padang city government must be committed to allocating funds for programs and activities that more closely touch the needs of the community. there are several alternative policies taken by the padang city government so that the padang city apbd is more realistic. boosting pad by revitalizing the management of regional taxes and levies. the padang city government does not have to add new objects of taxes and levies or increase them. however, the policy that can be taken is to streamline the management of regional taxes and levies. this is done to anticipate leakage in the management of regional taxes and levies and to optimize the results of the management. the padang city government must make government expenditures efficient, especially in personnel expenditure expenditure posts. the padang city government should make employee efficiency by recruiting employees as needed (yudiatmaja, 2012). therefore, the padang city government needs to carry out a job analysis and needs analysis carefully before recruiting employees. as illustrated in table 2, the number of civil servants of the padang city government has reached 9,727 people. this number is actually not comparable to the population of padang city, which amounts to 927,168 people (bps city of padang, 2018). not equal because the ratio between civil servants and residents is 1:95. however, what needs to be increased is the number of front-line bureaucratic personnel (street level bureaucracy) who are in direct contact with the community, for example, school teachers, technical personnel, extension workers and so on. table 2 the development of the number of civil servants of the padang city government by education level (2017) no. education gender number man woman 1. 2. 3. 4. 5. 6. elementary school junior high school senior high school diploma i and ii diploma iii undergrad/grad 113 98 1.047 116 156 1.416 3 5 1.166 1263 1.049 3.295 116 103 2.213 1.379 1205 4.711 total 2.946 6.781 9.727 source : bps of padang city, 2018 implementing indirect spending efficiency on social assistance expenditure posts by stopping subsidies to finance psp padang (persatuan football padang) which competes in the pssi main division because these subsidies are very budget draining. the author does not publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 142 get valid data regarding the amount of the budget for psp padang. however, based on information from the padang express padang city government, at the end of 2017 the remaining budget for psp padang was still rp500 million (padang ekspres, 26/8/2018). in other words, the subsidy for psp padang is more than idr 500 million. this subsidy must be removed because football is neither a mandatory nor an optional matter, so it should not be budgeted for in the apbd. moreover, permendagri no. 38 of 2018 also stipulates that regional expenditure funding must be in accordance with the priority needs and financial capabilities of the region. increase physical and non-physical development in accordance with the priorities and needs of the local community so that the budget will be more beneficial by allocating larger funds for capital expenditures and expenditures for goods and services. in accordance with the potential of padang city, namely trade and services; industrial and marine; and tourism, the padang city government should focus on boosting development in these three sectors in order to increase regional competitiveness. the keyword of regional potential-based competitiveness lies in the ability to be superior to a region based on its resources (sumihardjo, 2007). in order to increase development in the trade and services sector; industrial and marine; tourism, the padang city government can invite private investment to be involved in the infrastructure development process with mutually beneficial cooperation. development financing by the private sector can be done through banking financial institutions, non-bank financial institutions and the capital market (jamli, 2005). correspondingly, the education, health, religion, culture sectors; transportation and communication; security and order also need to be improved by budgeting sufficient funds for these sectors. the findings of this study have theoretical and practical implications. theoretically, the results of this study are different from previous studies. syamsurijal (2019) analyzed the formulation of indonesian national budget (rapbn). he found the existence of a time delay in the realization of the discussion schedule for the draft bill on the 2018 apbn has affected the existing cycle. ermawati & aswar (2020) assessed the independence of local government budget in indonesia. they revealed that local tax, tax revenue sharing revenue, has a significant relationship on the regional finance independence in indonesia’s local governments. while, allocational fund and capital expenditure does not have a relationship on the regional finance independence in indonesia’s local governments. triwibowo (2020) examined the relationship between management of public finance and corruption in indonesia. using data panel, he suggested that the existence of a long-run relationship between the quality of public financial management and corruption and can verify the significant causal relationship between them. in the long run, sound public financial management could significantly encourage clean government. fauzan et al. (2020) studied financial inclusion and povery in indonesian local government. they noted that the average financial inclusion index of each province in indonesia is still in a low category, and there is a financial system development inequality between dki jakarta province and other regions. they also found that poverty has a significant negative effect on the financial inclusion index. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 143 conclusion the freedom of local governments to regulate and manage their own government affairs is manifested in the form of a regional government work plan and is described in the form of regional revenues, expenditures and financing which are managed in the regional financial management system, in this case what is known as the regional revenue and expenditure budget (apbd). related to the above, it turns out that the freedom given to local governments to regulate and manage their own government affairs in the implementation of autonomy has not brought significant changes in providing welfare and services to the community. in the case of the padang city apbd in 2018 it can be concluded that the budget is not fully in favor of the public. therefore, to change the orientation of budget policies to a more pro-public budget, there are several recommendations for the design of the apbd formulation process that can be applied by the government and the dprd of padang city. the formulation of the rapbd must be in accordance with the regional vision and mission, because the regional budget is a technical design or blueprint for implementing strategies to achieve the regional vision and mission. regional budgets must be adjusted to the regional development program (propeda), which is a medium-term, five-year strategic document. this propeda document is further elaborated in the regional strategic plan (renstra), which contains the medium-term development strategy and priorities along with the annual targets. the repetada contains measurable performance indicators for a period of one year. repetada and annual budget (apbd) is a public policy instrument planning as an effort to improve services to the community (yudiatmaja, 2016). the apbd shows the budget implications of the repetada that have been made. these three documents are used as the main basis for implementing performance-based budgeting considering that they contain the vision, mission, goals, strategies, programs and activities along with all macro and micro indicators. 2. create a mechanism to accommodate the aspirations of the community. budgeting should start at the rt and rw levels. the whole community without exception plays a role in the preparation of the budget. furthermore, in stages, the proposal is forwarded to the village/kelurahan, district and city regency levels. besides that, an organizational unit must also be created in charge of accommodating and following up on the aspirations/proposals of the community. there are several instruments that can be used to facilitate the process of screening community aspirations, namely: a. active screening, namely by closed questionnaire method, observation method and interactive dialogue. b. passive screening, namely by suggestion box, post box, toll-free telephone, web site/internet. c. reactive screening is through hearings in dprd and sudden inspections (sidak) references anggarini, y., & puranto, b. h. (2010). anggaran berbasis kinerja: penyusunan apbd secara komprehensif. upp stim ykpn. bps kota padang. (2018). kota padang dalam angka 2018. bps kota padang. ermawati, e., & aswar, k. (2020). assessing regional finance independence in indonesian local governments. european journal of business and management research, 5(1), 1– 5. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 135-144 e-issn 2715-9256 =========================================================================== krismena tovalini, yulia hanoselina, yoserizal analysis of the padang city apbd for the 2018 fiscal year: involution of siding to the public 144 fauzan, i. f., firdaus, m., & sahara, s. (2020). regional financial inclusion and poverty: evidence from indonesia. economic journal of emerging markets, 12(1), 25–38. jamli, a. (2005). analisis anggaran. in w. kumorotomo & e. a. purwanto (eds.), anggaran berbasis kinerja: konsep dan aplikasinya (pp. 246–270). map universitas gadjah mada. khusaini, m. (2006). ekonomi publik: desentralisasi fiskal dan pembangunan daerah. badan penerbit fakultas ekonomi universitas brawijaya. kumorotomo, w. (2010). akuntabilitas anggaran publik: isu politik, prioritas belanja, dan silpa dalam alokasi apbd di beberapa daerah. prosiding konferensi administrasi negara ke-3. mardiasmo, m. (2021). otonomi dan manajemen keuangan daerah. andi. maxwell, j. a. (2012). the importance of qualitative research for causal explanation in education. qualitative inquiry, 18(8), 655–661. samnuzulsari, t., & yudiatmaja, w. e. (2016). penganggaran partisipatif di kabupaten bima nusa tenggara barat. dialektika publik, 2(1), 43–51. sanjaya, n. (2020). kebijakan penganggaran daerah dimasa pandemi covid-19 (studi kasus pada pemerintah daerah provinsi banten). jurnal ilmu administrasi, 17(2), 273– 290. siburian, m. e. (2020). fiscal decentralization and regional income inequality: evidence from indonesia. applied economics letters, 27(17), 1383–1386. sugiarto, a., & mutiarin, d. (2017). konsistensi perencanaan pembangunan daerah dengan anggaran daerah. journal of governance and public policy, 4(1), 1–38. sumihardjo, t. (2007). penyelenggaraan pemerintah daerah melalui pengembangan daya saing berbasis potensi daerah. fokusmedia. syamsurijal, c. a. (2019). public financial analysis in the preparation of indonesia state budget (apbn) 2018. the indonesian journal of development planning, 3(2), 203– 224. triwibowo, s. (2020). public financial management and corruption in indonesia: a panel cointegration and causality analysis. journal of indonesian economy and business, 34(3). wimmy, h., & dwiranda, i. f. (2020). problematika kebijakan dana hibah dan bantuan sosial sumber apbd: relasi korupsi terhadap kekuasaan, kepemimpinan, dan perilaku elit. inovasi, 17(1), 39–53. yudiatmaja, w. e. (2012). dinamika administrasi negara kontemporer: konsep dan isu. capiya publishing. yudiatmaja, w. e. (2016). implementasi dan evaluasi kebijakan publik. umrah press. yudiatmaja, w. e., safitri, d. p., & manalu, a. m. r. (2017). inovasi kebijakan dan pemerintahan jaringan di era desentralisasi: studi kasus perda kota batam no. 4 tahun 2015. prosiding snapp2017 sosial, ekonomi, dan humaniora, 612–631. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 96 analisis aset pemerintah daerah kota bandung analisis aset pemerintah daerah kota bandung 1rahayu kusumadewi, 2veren ivirginia 1administrasi ipublikifakultas iilmu isosial idan iilmu ipolitik uin isunan igunung idjati ibandung; rahayukusumadewi@yahoo.com 2administrasi ipublikifakultas iilmu isosial idan iilmu ipolitik uin isunan igunung idjati ibandung; verenvirginiakandio@gmail.com abstract local government assets are one of the elements of the regional government balance sheet. asset informaton in the balance sheet, describes the conditons of economic wealth owned by the local government. however, in the bandung city revenue management agency skpd report, there was a decrease in the absolute value of the asset component, namely in the account of fixed assets, current assets and total assets. the purpose of the study was to analyze assets in the bppd bandung financial statements after a change in nomenclature, and to find out how the financial condition of bandung bppd, the ability of bandung bppd fulfill its obligations, and any indcators underlying the declnei in assets using ratios, includng; (1) liquidty ratoi, (2) solvability ratoi; and (3) debt ratio. using descriptivequalitative methods. data collection techniques used were observation, interviews, and documentation. the results of this study indcate that, after a change in nomenclature, changes in the basis of measurement underlying the preparation of financial statements, namely a combinaton of cash and accrual basis. the financial condition of the bandung city bppd 2016-2017, in fulfillng its oblgations in prime condition. judging from financial ratios, in the form of liquidty ratios, solvency ratios, and debt ratios, bandung bppd has a very good value between the comparison of assets and liablities. the decrease in current assets was influenced by the increase in tax receivables. thus, the increase in tax receivables affects the increase in allowance for tax receivables. this is caused by bad tax receivables. the decrease in fixed assets is affected by the transfer of fixed assets to other asset accounts. this is because the condition of fixed assets is damaged and is not feasible to be used as a fixed asset. fixed assets that were severely damaged reached 11.3 m. keywords: ibppd, nomenclatureichange, iliquidity ratio, solvability ratio, debtiratio. pendahuluan sebagaimana tertuang dalam peraturan perundang-undangan, yaitu uu nomor 15 tahun 2004 tentang pemeriksaan pengelolaan dan tanggung jawab keuangan negara, keuangan daerah merupakan amanah yang diberikan pemerintah pusat pada pemerintah daerah untuk mengelola urusan keuangannya sendiri dengan menjunjung asas tranparansi dan akuntabilitas. siregar (2015) mendefenisikan keuangan idaerah isebagai ihak idan ikewajiban. ihak imerupakan ihak idaerah iuntuk imencari isumber ipendapatan idaerah iberupa ipungutan ipajak idaerah, iretribusi iatau isumber ipenerimaan ilain iyang isesuai idengan iketentuan iperundang-undangan iyang iberlaku. isedangkan ikewajiban iadalah ikewajiban idaerah iuntuk imengeluarkan iuang idalam irangka imelaksanakan isemua iurusan ipemerintahan idi idaerah. dalam ipengertian itersebut idapat idipahami ibahwa ikeuangan idaerah itermasuk ipada ipendapatan idan ipengeluaran inegara iyang inantinya mailto:rahayukusumadewi@yahoo.com mailto:verenvirginiakandio@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 97 analisis aset pemerintah daerah kota bandung idapat idiubah idalam ibentuk iaset imilik idaerah. iaset imilik idaerah iini isalah isatunya iterdapat ipada isatuan ikerja iperangkat idaerah. idengan idemikian iperlu iadanya ianalisis iterkait ikondisi iaset ipada iskpd ibadan ipendapatan idan ipengelolaan idaerah ikota ibandung. sedangkan menurutisuwanda (2015) bahwailaporan ikeuangan ipemerintah idaerah iadalahisalah isatu iwujud ipertanggungjawaban iatas ipenggunaan ikeuangan idaerah idalam ikerangka ipelaksanaan iotonomi idaerah idan ipenyelenggaraan ioperasional ipemerintahan. ihal itersebut imenjadi itolok iukur ikinerja pemerintahan iuntuk imempertanggungjawabkan ipada isetiap iakhir itahun ianggaran. ilaporan ikeuangan imerupakan ilaporan iterstuktur imengenai iposisi ikeuangan idan itransaksi-transaksi iyang idilakukan ioleh isuatu ientitas ipelaporan. dalam ipengertian ini dipahamiibahwa ilaporan ikeuangan ipemerintah idaerah isebagai itolok iukur ikinerja ipemerintahan isebagai ibentuk ipertanggungjawaban. iterdapat ilima ikomponen ilaporan ikeuangan yangidiantaranya adalah lra, ilo, ineraca, ilpe idan icalk. selanjutnya menurut mahmudi (2016) menjelaskan bahwaimerupakan perbandingan iantara idua iangka iyang idatanya idiambil idari ielemen ilaporan ikeuangan. ianalisis irasio ikeuangan idapat idapat idigunakan iuntuk imenginterpretasikan iperkembangan ikinerja idari itahun ike itahun idan imembandingkan idengan ikinerja iorganisasi ilain iyang isejenis. irasio ikeuangan iini imenjadi ibagian idari ianalisis iaset iyangididalamnya iterdapat ikomponen irasio ilikuiditas, irasio isolvabilitas, idan irasio iutang. menurutiwild, idkk (2003irasio ilikuiditasiyangidimaksud iadalah ijumlah iuang itunai iatau isetara ikas iyang idimiliki isuatu ientitas idan ijumlah iuang itunai iyang idapat idiperolehnya idalam iwaktu isingkat iuntuk imemenuhi ikewajibannya. irasio ilikuiditas imenujukan ikemampuan ipemerintah idaerah iuntuk imemenuhi ikewajiban ijangka ipendeknya. iwalaupun ipemerintah idaerah isudah imenyusun ianggaran ikas, itetapi ianalisis ilikuiditas iakan ilebih ibermanfaat ibagi imanejemen idibandingkan ijika ihanya imendasarkan ipada ianggaran ikas isaja (mahmudi, i2016). untuk imelakukan ianalisis ilikuiditas iini iada ibeberapa irasio iyang idigunakan idiantaranya i: rasio ilancar idirumuskan isebagai iberikut i: 𝑅𝑎𝑠𝑖𝑜 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 = 𝑖 𝐴𝑘𝑡𝑖𝑣𝑎 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 𝑈𝑡𝑎𝑛𝑔 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 rasio ikas idirumuskan isebagai iberikut: 𝑅𝑎𝑠𝑖𝑜 𝑖𝐾𝑎𝑠 = 𝑖 𝐾𝑎𝑠 + 𝐸𝑓𝑒𝑘 𝑈𝑡𝑎𝑛𝑔 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 rasio icepat idirumuskan isebagai iberikut: 𝑅𝑎𝑠𝑖𝑜 𝑖𝐶𝑒𝑝𝑎𝑡 = 𝑖 𝐴𝑘𝑡𝑖𝑣𝑎 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛 𝑈𝑡𝑎𝑛𝑔 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 rasio imodal ikerja iterhadap iaset itotal idirumuskan isebagai iberikut: 𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝑖𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑖𝑡𝑜 𝑖𝑇𝑜𝑡𝑎𝑙 𝑖𝐴𝑠𝑠𝑒𝑡𝑠 𝑖 𝑖 = 𝑖 𝐴𝑘𝑡𝑖𝑣𝑎 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑈𝑡𝑎𝑛𝑔 𝑖𝐿𝑎𝑛𝑐𝑎𝑟 𝑇𝑜𝑡𝑎𝑙 𝑖𝐴𝑘𝑡𝑖𝑣𝑎 kemudian yang kedua adalah rasio solvabilitas yang menurut imahmudi (2016) idapat idigunakan iuntuk imelihat ikemampuan ipemerintah idaerah idalam ihal iini iskpd idalam imemenuhi iseluruh ikewajibannya, ibaik ikewajiban ijangka ipendek imaupun publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 98 analisis aset pemerintah daerah kota bandung ijangka ipanjang. rasio isolvabilitas iniimerupakan irasio iyang idigunakan iuntuk imengukur isejauhmana iaktiva iperusahaan idibiayai idengan iutang. iartinya iberapa ibesar ibeban iutang iyang iditanggung iperusahaan idibandingkan idengan iaktivanya (kasmir, i2014). rasio isolvabilitas idirumuskan isebagai iberikut: 𝑅𝑎𝑠𝑖𝑜 𝑖𝑆𝑜𝑙𝑣𝑎𝑏𝑖𝑙𝑖𝑡𝑎𝑠 = 𝑖 𝑇𝑜𝑡𝑎𝑙 𝑖𝐴𝑘𝑡𝑖𝑣𝑎 𝑇𝑜𝑡𝑎𝑙 𝑖𝑈𝑡𝑎𝑛𝑔 selanjutnya yang ketiga adalah rasio iutang yangisangat ipenting ibagi ikreditor idan icalon ikreditor ipotensial ipemerintah idaerah idalam imembuat ikeputusan ipemberian ikredit. irasio-rasio iini iakan idigunakan ioleh ikreditor iuntuk imengukur ikemampuan ipemerintah idaerah idalam imembayar iutangnya. iterdapat ibeberap ijenis irasio iutang iyang iperlu idiketahui, iantara ilain: i 𝑅𝑎𝑠𝑖𝑜 𝑖𝑈𝑡𝑎𝑛𝑔 𝑖𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑖𝐸𝑘𝑢𝑖𝑡𝑎𝑠 = 𝑖 𝑇𝑜𝑡𝑎𝑙 𝑖𝑈𝑡𝑎𝑛𝑔 𝐽𝑢𝑚𝑙𝑎ℎ 𝑖𝐸𝑘𝑢𝑖𝑡𝑎𝑠 𝑖𝐷𝑎𝑛𝑎 𝑅𝑎𝑠𝑖𝑜 𝑖𝑈𝑡𝑎𝑛𝑔 𝑖𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑖𝐴𝑠𝑒𝑡 = 𝑖 𝑇𝑜𝑡𝑎𝑙 𝑖𝑈𝑡𝑎𝑛𝑔 𝑇𝑜𝑡𝑎𝑙 𝑖𝐴𝑠𝑒𝑡 𝑖𝑀𝑜𝑑𝑎𝑙 dalam rangka mendorong sikap akuntabilitas kerja, sebuah penyajian laporan keuangan diminta untuk dapat menyesuaikan dengan beberapa prinsip akuntansi yang berlaku umum, serta disajikan secara proporsional. adanya laporan keuangan pemerintah daerah (lkpd) ini diharapkan dapat mencapai suatu tujuan umum dari pelaporan keuangan, dan agar pengguna(user) dapat terpenuhi kebutuhan-kebutuhan khususnya. sejumlah informasi yang tertulis dalam lkpd tersebut perlu mengandung setidaknya empat aspek mendasar, yaitu andal, dapat dipahami, relevan, dan dapat dibandingkan. suwanda (2015) berpendapat bahwa salah satu media yang berfungsi untuk mendorong lahirnya suatu transparansi dan akuntabilitas publik adalah dengan menyajikan suatu laporan keuangan pemerintah daerah yang holistic dan komprehensif. apabila melihat pada peraturan pemerintah nomor 71 tahun 2010 tentang standar akuntansi pemerintahan, maka sejumlah informasi yang ditampilkan dalam laporan keuangan itu harus jelas, tegas, terang, dan informatif. hal tersebut tentunya diharapkan agar masyarakat atau publik sebagai pengguna (user) dapat terpenuhi kebutuhan informasinya. penyusunan laporan keuangan bertujuan menyediakan informasi yang relevan dan tepat tentang kondisi keuangan serta segala aktivitas transaksi lainnya yang dijalankan olehotoritas tertentu yang menjalankan tugas pelaporan dalam kurun waktu satu tahun anggaran. lkpd ini juga dilakukan karena fungsinya sebagai dasar dan sumber dalam menentukan sebuah keputusan, sehingga laporan tersebut perlu dibuat dan didesain dengan baik, praktis, jelas, terang dan sesederhana mungkin dalam upaya memudahkan orang yang berkepentingan atau bahkan masyarakat pada umumnya untuk menangkap dan memahami isi kandungan laporan tersebut. suwanda (2015) menganggap bahwa laporan pertanggungjawaban ini dapat berupa laporan keuangan yang terdiri dari: 1. laporan keuangan di tingkat pemerintah pusat; 2. laporan keuangan di tingkat pemerintah daerah; publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 99 analisis aset pemerintah daerah kota bandung 3. laporan keuangan di setiap satuan organisasi tingkat pusat dan daerah. badan pengelolaan pendapatan daerah kota bandung merupakan satuan organisasi dilingkungan pemerintah daerah kota bandung yang menurut peraturan perundangundangan wajib menyusun laporan keuangan sebagai bentuk pertanggungjawaban. dalam rangka menjalankan amanah peraturan perundang-undangan yang diatur dalam uu nomor 17 tahun 2003 tentang keuangan negara, uu nomor 1 tahun 2004 tentang perbendaharaan negara, pp nomor 71 tahun 2010 tentang standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah, badan pengelolaan pendapatan daerah (bappenda) kota bandung berkewajiban untuk menyusun suatu laporan keuangan tahun anggaran 2017 sebagai perwujudan dalam menjalankan prinsip akuntabilitas kerja pemerintah. pemerintah daerah kota bandung sebagai entitas yang telah menggunakan anggaran pendapatan dan belanja daerah (apbd) tahun anggaran 2017, maka mereka perlu mempertanggung jawabkannya kepada khalayak publik. untuk itu, salah satu upaya dalam mewujudkan laporan keuangan bppd kota bandung yang kredibel dan profesional, maka pemerintah perlu menyusun suatu laporan neraca keuangan yang baik dan tepat. salah satu elemen dari laporan neraca keuangan tersebut, yaitu aset pemerintah daerah. aset pemerintah daerah ini menyediakan sejumlah informasi yang menerangkan berbagai keadaan yang berkaitan dengan potensi dan sumber keuangan kota bandung yang kemudian dikelola oleh pemerintahannya. melalui laporan neraca keuangan ini, pihak-pihak yang berkepentingan atau bahkan masyarakat pada umumya sebagai pembaca laporan keuangan dapat melihat kondisi riil dari kekayaan pemerintah daerah yang disimbolkan dalam misalnya jumlah aset lancar, investasi jangka panjang, dana cadangan, aset tetap, dan aset lainnya yang dimiliki. namun, pada laporan skpd badan pengelolaan pendapatan daerah kota bandung, terjadi penurunan pada komponen aset dalam neraca sebagaimana table berikut ini: tabel i1.1 persentase ipencapaian iakun iaset ipada ineraca ibppd ikota ibandung i2016-2017 (sumber: laporan ikeuangan ibadan ipengelolaan ipendapatan ikota ibandung i2017, idata idiolah ioleh ipenulis) gambar i1.1 persentase ipencapaian iakunaset ipada ineraca ibppd ikota ibandung i20162017 nama akun 2016 2017 % aset lancar 377,498,757,350.31rp 310,672,119,408.90rp 82% investasi jangka panjang -rp -rp aset tetap 24,323,932,834.00rp 14,986,514,125.00rp 62% dana cadangan -rp -rp aset lainnya 1,685,413,000.00rp 13,820,313,073.00rp 820% jumlah aset 403,508,103,184.31rp 339,478,946,606.90rp 84% publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 100 analisis aset pemerintah daerah kota bandung (sumber: laporan ikeuangan ibadan ipengelolaan ipendapatan ikota ibandung i2017, idata idiolah ioleh ipenulis) dari itabel i1.1 idan igambar i1.1, idapat idilihat iperbandingan ipencapaian ijumlah iaset idi itahun i2017 idan i2016 iaset ilancar ihanya i82%, ibppd ikota ibandung itidak imemiliki iinvestasi ijangka ipanjang idi itahun i2016 imaupun iditahun i2017, iaset itetap i62% i. ibppd ikota ibandung itidak imemiliki idana icadangan i idi itahun i2017 idan i2016, ikenaikan ipada ijumlah iakun iaset ilainnya ihingga i820 i%, inamun ipada ijumlah itotal iaset ihanya imencapai i84%. ikemudian ipada igrafik i1. i1 idiagram ibatang iberwarna imerah itua imenunjukan ijumlah iaset ipada itahun i2016 isedangkan idiagram ibatang imerah imuda imenunjukan ijumlah iaset ipada itahun i2017. iseperti iyang iterlihat ipada igrafik, ibahwa iterjadi ipenurunan ijumlah iaset ipada iakun iaset ilancar, iaset itetap, idan ijumlah itotal ikeseluruhan iaset. i diindikasikan idengan iadanya iperubahan inomenklatur, iyang isemula idinas ipelayanan ipajak ikota ibandung iyang iberalamat idi ijl. icianjur ino. i24 ibandung, inamun ikini imenjadi ibadan ipengelolaan ipendapatan idaerah ikota ibandung iyang imenjadi ibagian ikomplek ipemerintah ikota ibandung idi ijl. iwastukencana ino.2 ibandung. ipasalnya, iperubahan iini iterkait idengan ipemindahan igedung idan iharta ikekayaan idikantor isebelumnya, iyang ikini iberubah inilainya isecara isignifikan idi igedung ikantor iyang ibaru. membandingkan idata ineraca idua iperiode iatau ilebih ibertujuan iuntuk imengetahui iadanya ikenaikan iatau ipenurunan ijumlah iabsolut (dalam irupiah) idan idalam ipersentase. ianalisis iperbandingan itersebut ibiasanya ijuga idilengkapi idengan irasio. irasio iini idihitung idengan icara imembagi ijumlah irupiah itahun isebelumnya isebagai itahun idasar (jumingan, i2014:45). i melihat ikondisi ipenurunan itotal iaset isecara isignifikan ipada ilaporan ikeuangan ibadan ipengelolaan ipendapatan idaerah i(bppd) ikota ibandung tersebut, membuatipenulis itertarik iuntuk imenelitinya denganimenggunakan ianalisis irasio ikeuangan. sehingga penelitian ini bertujuan untuk menganalisis aset ipemerintah idaerah idi ibadan ipengelolan ipendapatan idaerah ikota ibandung itahun anggarani2016-2017. metode penelitian rp rp50.000.000.000,00 rp100.000.000.000,00 rp150.000.000.000,00 rp200.000.000.000,00 rp250.000.000.000,00 rp300.000.000.000,00 rp350.000.000.000,00 rp400.000.000.000,00 rp450.000.000.000,00 d a la m i r u p ia h i( r p ) 2016 2017 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 101 analisis aset pemerintah daerah kota bandung pendekatan yang digunakan idalam ipenelitian iini iyakni kualitatif dengan tipe penelitianideskriptif. dalam rangka mengumpulkan data penelitian, penelitian ini menggunakan iobservasi, iwawancara mendalam kepada beberapa informan yang terkait, serta studiidokumentasi. isumber idata iyang idigunakan idalam ipenelitian iniiyakni data primer isepertiilaporan ikeuangan ibppd ikota ibandung i2016-2017, ilaporan ihasil wawancara, iprofil idan idata ipegawai ibppd ikota ibandung. isedangkan idata isekunder lainnya adalah dokumen iresmi iyang idiambil imelalui iwebsite ibppd ikota ibandung, foto-foto idokumentasi, iserta icatatan ihasil iobservasi. iteknik ianalisis idata yang digunakaniterdiri idari itiga ijalur ikegiatan iyang iterjadi isecara ibersamaan, iyaitu ireduksi data, ipenyajian idata, idan ipenarikan ikesimpulan/ iverifikasi. idalam ipenelitian iini penyajian idata ijuga imenggunakan irasio ikeuangan idiantaranya; irasio ilikuiditas, irasio solvabilitas, idan irasio iutang. hasil dan pembahasan setelah adanya perubahan nomenklatur, adanya perubahan basis pengukuran yang mendasari penyusunan laporan keuangan. beberapa perubahan basis pengukuran yang memengaruhi laporan neraca diantaranya, penyusunan neraca badan pengelolaan pendapatan daerah kota bandung menganut prinsip substansi mengungguli bentuk formalnya (substance over form), sebelum perubahan nomenklatur seluruhnya menggunakan basis akuntansi kas. namun setelah adanya perubahan nomenklatur yang digunakan adalah basis kas dan basis akrual. aset dicatat sebesar pengeluaran kas dan setara kas yang dibayar atau sebesar nilai wajar dari imbalan untuk memperoleh aset tersebut pada saat iperolehahan. untuk keperluan penyusunan neraca awal suatu entitas, biaya perolehan aset tetap digunakan adalah nilai wajar pada saat neraca awal tersebut disusun. kemampuan ibadan ipengelolaan ipendapatan idaerah i(bppd) ikota ibandung idalam imemenuhi ikewajibannya idilihat idari irasio ilikuiditas idapat idilihat ipada itabel idibawah iini: tabel i3.1 tabel irasio ilikuiditas ibadan ipengelolaan ipendapatan idaerah ikota ibandung itahun ianggaran i2016-2017 rasio ilikuiditas itahun i2016 tahun i2017 rasio ilancar (current iratio) 39.3 i: i1 59.91 i:1 rasio ikas (cash iratio) 0 0 rasio icepat (quick iratio) 39.2 i: i1 59.68 i: i1 rasio ikeuangan itahun i2016 tahun i2017 rasio imodal ikerja iterhadap itotal iaset (working icapital ito itotal iassets iratio) 0.91 i: i1 0.9 i: i1 (sumber i: idata idiolah ioleh ipenelit, i2019) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 102 analisis aset pemerintah daerah kota bandung apabila idibandingkanirasio likuiditas iditahun i2017 ilebih ilikuid idibanding itahun isebelumnya. imeskipun ipada irasio ikas (ratio icash) imenunjukan itidak iadanya iperubahan ipada ikondisi ilkpd ibppd ikota ibandung iyang imasih inilainya i0 ipada itahun i2016 idan i2017. ihal iini imenunjukan ibppd ikota ibandung idi itahun i2016 idan itahun i2017 itidak imemiliki ikas idan iinvestasi ijangka ipendek. imeskipun idemikian, ibppd ikota ibandung iharus imengatisipasi ikemungkinan ikondisi ikeuangan iyang iterlalu ilikuid. iagar ilebih ijelas idapat idilihat ipada igambar idibawah iini; gambar i3.1 diagram irasio ilikuiditas ibadan ipengelolaan ipendapatan idaerah ikota ibandung itahun ianggaran i2016-2017 (sumber i: idata idiolah ioleh ipeneliti, i2019) rasio ilikuiditas ibadan ipengelolaan ipendapatan idaerah ikota ibandung itahun ianggaran i2016-2017 ipada idiagram idiatas idalam ikondisi iprima. idimana ibppd ikota ibandung imempunyai ikemampuan iyang itinggi iuntuk imemenuhi ikewajiban ijangka ipendek imaupun ijangka ipanjangnya. ihal iini ididominasi ioleh irasio ilancar i(current iratio) idi itahun i2016 iadalah i39,3 isedangkan iditahun i2017 iyakni i59.91 idan irasio icepat i(quick iratio) ipada itahun i2016 iadalah i39,2 isedangkan ipada itahun i2017 iyakni i59,68. imahmudi i(2016: i110) imengatakan ibahwa irasio icepat imerupakan isalah isatu iukuran iterbaik i, ilebih imenarik idaripada irasio ilancar. irasio icepat imengindikasikan iapakah ibppd ikota ibandung idapat imembayar iutangnya idengan icepat. idalam ihal iini ipersediaan idianggap ikurang icepat iuntuk imembentuk ikas, ikarena ipada iumumnya imemerlukan idua itahap ilagi iuntuk idirubah imenjadi ikas. ipertama i, imenjual idan imenjadi ipiutang. ikedua, imenagih ipiutang idan isurat iberharga. isemakin itinggi inilai irasio icepat imaka isemakin itinggi itingkat ilikuiditas ikeuangan. idengan idemikian ikondisi ikesehatan ikeuangan ibppd ikota ibandung idalam imemenuhi ikewajiban ijangka ipendek idan ijangka ipanjangnya idinilai isangat ilikuid. 0 10 20 30 40 50 60 rasio lancar rasio kas rasio cepat rasio modal kerja terhadap total aset 2016 39,3 0 39,2 0,91 2017 59,91 0 59,68 0,9 p e rb a n d in g a n il ik u id it a s publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 103 analisis aset pemerintah daerah kota bandung kemampuan ibadan ipengelolaan ipendapatan idaerah ikota ibandung idilihat idari irasio isolvabilitas idapat idilihat ipada itabel iberikut: tabel i3.2 hasil iperhitungan irasio isolvabilitas ibppd ikota ibandung i tahun i2016-2017 tahu n total iaktiva total iutang rasio isolvabili tas 2016 irp i i i i i i i i i403,408,103,184.31 i irp i i i9,606,293,933.50 i 41.99 2017 irp i i i i i i i i i339,478,946,606.90 i irp i i i5,185,802,982.92 i 65.46 (sumber i: ilaporan ikeuangan ibppd ikota ibandung itahun ianggaran i2016-2017, idata idiolah ioleh ipeneliti, i2019) berdasarkan itabel idiatas iperbandingan itotal iaktiva idan itotal iutang ipada irasio isolvabilitas ibadan ipengelolaan ipendapatan idaerah ikota ibandung itahun i2016 iadalah i41.99 i: i1 iartinya isetiap i1 irupiah iseluruh ikewajiban ijangka ipendek imaupun ijangka ipanjangnya idapat idijamin ioleh i41.99 irupiah itotal iaktiva iyang idimiliki ioleh ibppd ikota ibandung. isedangkan iperbandingan irasio isolvabilitas idi itahun i2017 iadalah i65.46: i1 iartinya isetiap i1 irupiah iseluruh ikewajiban ijangka ipendek imaupun ijangka ipanjangnya idapat idijamin ioleh i65.46 irupiah itotal iaktiva iyang idimiliki ioleh ibppd ikota ibandung. iagar ilebih ijelas idapat idiamati ipada igrafik idibawah iini i: grafik i3. i1 diagram irasio isolvabilitas ibadan ipengelolaan ipendapatan idaerah ikota ibandung itahun ianggaran i2016-2017 (sumber i: idata idiolah ioleh ipeneliti, i2019) pada igrafik idiatas imenunjukan ikenaikan ijaminan iyang idapat idipenuhi ioleh ibppd ikota ibandung idalam imemenuhi iseluruh ikewajiban ijangka ipendek idan ijangka ipanjangnya idilihat idari irasio isolvabilitas. iditahun i2016 idiangka i41.99 idan inaik idi itahun i2017 isekitar i23.47 imenjadi i65.46 iperbandingannya. ihal iini idipengaruhi ijuga idengan ipenurunan inominal itotal iutang iditahun i2017. idapat idilihat ipada itabel i4.4 iditahun i2016 itotal iutang iadalah irp. i9,606,293,933.50 imenjadi irp. i5,185,802,982.92 iditahun i2017. inamun iterjadi ipenurunan inominal ijuga ipada itotal iaktiva, iyang isemula idi itahun i2016 iadalah irp. i403,408,103,184.31 idan idi itahun i2017 imenjadi i irp. i339,478,946,606.90. imeskipun idemikian ipenurunan iini itidak imengarah ipada iresiko isolvabel idengan imelihat iperbandingan irasio isolvabilitas. idengan idemikian ibadan ipengelolaan ipendapatan idaerah i(bppd) ikota ibandung idapat idikatakan isolvabel 2016 2017 rasio solvabilitas 41,99 65,46 0 20 40 60 80 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 104 analisis aset pemerintah daerah kota bandung ikarena iperbandingan irasio imencapai i65.46i: 1 idari iangka istandarnya i2:1. sedangkan ihasil iperhitungan irasio iutang ibadan ipengelolaan ipendapatan idaerah ikota ibandung idapat idilihat idibawah iini: tabel i3.3 hasil iperhitungan irasio iutang (leverge iratio) ibppd ikota ibandung itahun i2016-2017 rasio iutang itahun i2016 tahun i2017 rasio iutang iterhadap iekuitas 0.02 i: i1 0.02 i: i1 rasio iutang iterhadap iaset imodal 039 i: i1 0.35 i: i1 (sumber i: idata idiolah ioleh ipenelit, i2019) gambar i3.2 diagram irasio iutang (leverge iratio) ibppd ikota ibandung itahun i20162017 (sumber i: idata idiolah ioleh ipeneliti, i2019) berdasarkan idiagram idiatas, irasio iutang iterhadap iekuitas ibadan ipengelolaan ipendapatan idaerah i(bppd) ikota ibandung iyang irelatif irendah idan inilainya isama ipada idua iperiode ianggaran i2016-2017 iyakni i0.2. iartinya iapabila itotal iutang idibebankan ipada iekuitas, ibadan ipengelolaan ipendapatan idaerah ikota ibandung ihanya iterbebani i0.02 iatau i2% ibaik idi itahun i i2016 imaupun idi itahun i i2017. isedangkan ipada irasio iutang iterhadap iaset imodal iterjadi ipenurunan idimana inilai idan ipersentase iditahun i2017 imenurun idibanding itahun ianggaran isebelumnya. irasio iini imenggambarkan idi itahun i2016 i isebanyak i0.39 iatau i39% i idan idi itahun i2017 i0,35 iatau i35% ibagian iaset imodal ibppd ikota ibandung idapat idigunakan iuntuk imenjamin iutang iaset imodal idalam ihal iini idiproksikan idengan iaset itetap. i inamun isesuai iperaturan, idalam imelakukan ipinjaman, ipemerintah idaerah itidak idibenarkan imenjadikan iaset imodal ipemerintah idaerah isebagai ijaminan. apabila idalam iperhitungan irasio iutang, inilai iaset ibppd ikota ibandung imasih idalam irelatif iaman iuntuk ipengajuan ipinjaman. menurutikepala ibagian ikeuangan ibppd ikota ibandung, iada imekanisme itersendiri iuntuk imelakukan ipinjaman, idengan rasio utang terhadap ekuitas rasio utang terhadap aset modal 2016 0,02 0,39 2017 0,02 0,35 0 0,1 0,2 0,3 0,4 0,5 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 105 analisis aset pemerintah daerah kota bandung ialur iyang ipanjang ibagi ipemerintah idaerah. inamun iuntuk ibadan ipengelolaan ipendapatan idaerah iadalah isatuan ikerja ipemerintah idaerah i(skpd) iyang iberada idibawah ipemerintahan ikota ibandung, iyang isudah ijelas itidak idiperbolehkan iuntuk imelakukan ipengajuan ipinjaman. inamun iapabila iada iprioritas ipercepatan ipembangunan idalam iskala ipemerintah idaerah, iini imemungkinkan ipemerintah idaerah iuntuk imelakukan ipengajuan ipinjaman, idengan ipersetujuan ipemerintah ipusat. inamun ihingga isaat iini, isemua ipemerintah ikabupaten/kota ibelum iada iyang imelakukan ipengajuan ipinjaman idaerah, ikarena idana iyang idigunakan iuntuk ioprasional ipemerintah idaerah, ikhususnya ikota ibandung ibersumber idari iapbd idan ipad imasih itercukupi. indikator iyang imenyebabkan ipenurunan iaset iyang isignifikan ipada ibppd ikota ibandung ipada itahun i2016-2017 idapat idi ilihat idari itabel i1. i1, idapat idiketahui ipenurunan inilai iaset ibppd ikota ibandung ipada ineraca, iterdapat ipada iakun iaset ilancar ihanya imencapai i82% idari itahun isebelumnya i, iaset itetap imencapai i62 i% idari itahun isebelumnya, idan inilai iaset isecara ikeseluruhan iyang ihanya imencapai i84% idari itahun isebelumnya. penurunan aset lancar sebesar 18% dipengaruhi oleh kenaikan piutang pajak. dengan demikian, naiknya piutang pajak memengaruhi kenaikan penyisihan piutang pajak. menurut kepala bagian sub keuangan dan pelaksana bagian sub keuangan, ini diakibatkan oleh piutang pajak yang macet. saldo piutang pajak netto per 31 desember 2017 sebesar rp 301,801,974,561.14 merupakan piutang pajak yang belum terima pembayarannya sampai dengan tanggal 31 desember 2017, setelah diperhitungkan dengan penyisihan piutang pajak daerah sebagai berikut: tabel i3.4 penyisihan ipiutang ipajak idaerah ibppd ikota ibandung itahun i2016-2017 (sumber: idokumen icalk ibppd ikota ibandung i2017) penyisihan ipiutang ipajak idaerah iper i31 idesember i2017 isebesar irp. i702,297,312,177.90 idiperoleh idari iperhitungan iberdasarkan iumur ipiutang ipajak idaerah isebagaimana idiatur idalam iperaturan iwalikota ibandung inomor i1136 itahun i2015 itentang iperubahan iatas iperaturan iwalikota ibandung inomor i528 itahun i2014 itentang ikebijakan iakuntansi. selain pada aset lancar, penurunan lain juga ada pada aset tetap. dari data tabel 1.1 imenunjukan, bahwa jumlah aset tetap yang menurun dari tahun 2016 ke 2017 isangat isignifikan. menurut kepala sub bagian keuangan dan pelaksana sub bagian keuangan imenyatakan, penurunan aset ini dipengaruhi oleh pemindahan aset tetap pada akun aset lainnya. hal ini dikarenakan kondisi aset tetap yang rusak dan sudah itidak layak dijadikan sebagai aset tetap. aparat pelaksana inventarisasi dalam rangka itertib administrasi pengelolaan barang milik daeraah yang meliputi pembukuan dan pelaporan, pengelola menetapkan pengurus barang pada masing-masing skpd (sholeh &rocmansjah, 2010). per 31-12-2017 per 31-12-2016 1 piutang pajak daerah 1,004,099,286,739.04rp 991,930,373,515.64rp 2 penyisihan piutang pajak daerah (702,297,312,177.90)rp (623,131,342,764.45)rp 301,801,974,561.14rp 368,799,030,751.19rp jumlah no uraian jumlah piutang pajak netto publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 106 analisis aset pemerintah daerah kota bandung pemindahan iaset itetap ipada iakun iaset ilainnya, isebagaimana isudah idiatur ipada iperaturan ipemerintah inomor i71 itahun i2010 itentang istandar iakuntansi ipemerintah i(sap) idan ipsap ino. i07 iakuntansi iaset itetap iparagraf i79 imenyatakan ibahwa, iaset itetap iyang idihentikan idari ipenggunaan iaktif ipemerintah itidak imemenuhi idefenisi iaset itetap idan iharus idipindahkan ipada ipos iaset ilainnya isesuai idengan inilai itercatatnya. tabel idibawah iini imenunjukan iinventarisasi iaset itetap iyang idimasukan ipada iakun iaset ilainnya, isebagai iberikut: tabel i3.5 inventarisasi iaset itetap ipada iaset ilainnya ibppd ikota ibandung itahun i2017 (sumber i: ilaporan ikeuangan ibadan ipengelolaan ipendapatan ikota ibandung i2017) berdasarkan itabel idiatas, iaset itetap iyang imengalami irusak iberat imencapai i11,3 im. menurut iketerangan ikepala isub ibagian ikeuangan idan ipelaksana isub ibagian ikeuangan ibppd ikota ibandung, iseharusnya idilakukan ipenghapusan ipada iaset itetap iyang imengalami irusak iberat. inamun ihingga isaat iini ibelum iada isk idan iregulasi imengenai ipenghapusan iaset idi ibppd ikota ibandung. isehingga iaset itetap iyang irusak iberat imasuk ipada iakun iaset ilainnya. simpulan kondisi keuangan bppd kota bandung tahun 2016-2017, dalam memenuhi kewajibannya, baik kewajiban jangka pendek maupun kewajiban jangka panjangnya dalam keadaan prima. dilihat dari rasio keuangan, berupa rasio likuiditas, rasio solvabilitas, dan rasio utang, bppd kota bandung memiliki nilai yang sangat baik antara iperbandingan iaset dan ikewajiban. penurunan aset lancar dipengaruhi oleh kenaikan piutang pajak. dengan demikian, naiknya piutang pajak memengaruhi kenaikan penyisihan piutang pajak. ini diakibatkan oleh piutang pajak yang macet. saldo piutang pajak netto per 31 desember 2017 sebesar rp301,801,974,561.14 imerupakan piutang pajak yang belum terima ipembayarannya sampai dengan tanggal 31 desember 2017. penurunan aset tetap dipengaruhi oleh pemindahan aset tetap pada iakun aset ilainnya. hal ini dikarenakan kondisi aset tetap yang rusak dan sudah tidak layak dijadikan isebagai aset tetap. aset tetap iyang imengalami irusak berat mencapai 11,3 m. seharusnya dilakukan penghapusan pada aset tetap yang mengalami rusak berat. namun hingga saat ini belum ada sk dan regulasi mengenai penghapusan aset di bppd kota bandung. sehingga asset tetap yang rusak berat masuk pada akun aset lainnya. uraian hasil inventarisasi pengaruh tambah/ (kurang) / tidak berpengaruh jumla rekap aset tetap ke neraca aset lainnya rusak berat (-) relaks ke aset lainnya 11,302,097,010.00rp 11,302,097,010.00rp hilang (harus ada bukti laporan polisi) (-) relaks ke aset lainnya 143,062,362.00rp 143,062,362.00rp tidak diketahui keberadaannya ( dibawah 5 juta dengan umur teknis 10 tahun) (-) relaks ke aset lainnya 689,740,701.00rp 689,740,701.00rp barang sudah dihancurkan masih tercatat (-) relaks ke aset lainnya publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 96-107 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi & veren virginia 107 analisis aset pemerintah daerah kota bandung referensi basri, s. 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(2003). financial statement analysis. eight edition. singapore: mcgraw hill microsoft word manuskrip 6.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 169 analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 1 syarifah yuni fadilla, najamuddin 1universitas teuku umar, indonesia; syarifahyunifadilla@gmail.com received: july 13, 2022; in revised: november 4, 2022; accepted: december 15, 2022 abstract this article aims to determine the extent to which the national land agency (bpn) of west aceh in providing quality services in making land certificates, this study uses a qualitative research design with a descriptive approach. researchers in this study found that the quality of service was still below standard in terms of making land certification documents at the aceh barat district government office. this can be seen through the five indicators of lovelock's theory, which are tangible evidence, reliability, responsiveness, assurance, and empathy. data processing delays, insufficient number of staff, unclear instructions for obtaining land titling, and frequent complaints from the public about service delays are all problems that have emerged so far. the land office held a socialization for the making of land certificates due to the lack of a special queue number collection tool for making counters and the lack of larasita cars for socialization. because there are still many uncertified lands in west aceh district. communities are reluctant to register land because they believe the process will take a long time and is unclear if it is not completed on time, according to a schedule that is announced to the public. keywords: local government, services quality, land certificates, national land agency introduction in the deliberation of public service, government has vital role and task in providing excellent service to its residents/community, specifically in regards to the current public service that tend to “stay in place”. as mandated in (article 1 law number 25 of 2009) public service is an activity or design of activities in the context of fulfilling basic needs in accordance with the civil rights of every citizen and resident over goods, services and or administrative services provided by public service provider. public service is all forms of services provided by the state to the community, both in the form of goods and services, and is responsible to be carries out by the central state institutions. the land authorities themselves are also responsible. in the current era of globalization, there is an intense competition between government officials to offer the best services to the people, and the government is required to give the best services to the people. this brings forth an indicator of the government success in providing public services as an organization. the public, to which was essentially designed to serve the society, was forced to expand large enough to shut down any other public organization in this context. someone who needs an organization to provide the highest possible level of service. society will have a major impact on public institutions (dapahari, 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 170 in the current globalization era, land is highly valued for many reasons, including the creation of prosperity of well-being. as a result, its use and management can give a rise to some public policy issues. meanwhile, a good service occurs when individual skills in providing public services enable them to meet public needs according to established criteria. if a public service organization is to manage the process of issuing letter and land certificates effectively, it must ensure that neither money nor the relationship between the applicant and the official is a factor. property rights related to real estate are disputed here (rumengan & londa, 2020). the most important thing in the implementation of public services is the government awareness in improving the quality of public services to the community in administering the land certificates and by being obliged to provide the best service. in providing quality services based on justice is the responsibility of the current government, but the fact is that currently there are many obstacles that are felt by the community in implementing these services, because the community is still dissatisfied with the current public services (hasan, 2021). after clarifying the public service performances and analyzing the interferences in the public services, the writers propose so that the government increase their budget to arrange a free mass formation of land certificates for the people and conduct a socialization to the community through printed and electronic media. experts agree that in the public interest, governments must uphold high standards of public service, which are determined in part by what citizens demand and what can actually be provided. according to kotler (2008), service is any activity or series of actions that may be provided by one party to another which is essentially intangible and does not result in any ownership (arlan, 2020). based on the decree of the minister of administrative reform no. 63 of 2003 on general guidelines for the implementation of public services such as service procedures, service requirements, ability of service officers, speed of service, fairness in obtaining service, certainty of service fees, and certainty of service schedules, the government has consequences to improve services in public service sector. it is hoped that government officials throughout indonesia will carry out public services properly according to what is expected by the community. according to hardiyansyah, (2018) defines that service can be interpreted as an activity provided to help, prepare, and manage whether it is in the form of goods or services from one party to another. in accordance with the strategic plan of the national land agency of the republic of indonesia, the land agency is one of the state-owned enterprises whose duty is to provide services to the community for arranging land certificates, land books, to the wider community. (bpn-ri). with one of the 2007-2009 goals is to increase the professionalism, efficiency, accuracy, transparency and accountability of public land services while adhering to the law, bpn has a responsibility to the public in its role as a service provider to meet these standards. it is hoped that land sector service customers will have positive experiences due to the ease, low cost, and speed of receiving these services (nisrina et al., 2019). the most important task of every government agency including the national land agency (bpn) is to provide good public services, because these agencies are formed to become the main tool for the community in serving the public and creating high performance in optimizing a service, because the land agency itself is a very basic need at this time, as experts putra & priyadi, (2019) explain that land is a very basic need at the moment, because land is a very high asset and its value will continue to increase, in an effort to improve services in the land sector, especially in accelerating and improving quality in land registration and making land certificates so that it is easier for the community and there are no obstacles in the service. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 171 therefore, it will eliminate the peoples’ presumption on the process of land letters and land certificates does not take a long time and complicated, and expensive fees requested by the institution, thus the government is hoped to be more active and does not wait around when the citizen would like to register their land. complete systematic land registration (ptsl) is a land registration process for the first time that is carried out simultaneously and includes all land registration objects that have not been registered in a village area, the meaning of ptsl is to ensure that the community does not have disputes or mutual claims over land registered, and the ptsl process itself aims to guarantee certainty and legal protection of land rights (putri & novianti, 2020). to further understand the effectiveness the aceh barat aceh province national land agency (bpn) office, the official agency authorized to regulate and issue land titles, carries out its responsibilities as a public sector entity, this study aims to assess the quality of public services. services provided by bpn. this will help the agency better meet public expectations and realize the objectives outlined in its disciplinary policy for the land sector. due to widespread of dissatisfaction with the public sector, public attention will be riveted on services even if the national land agency (bpn) fails to provide community-first performance (dina, 2015). with the existence of good governance as the main requirement in realizing the people aspirations to achieve the desired goals, thus, a real and precise system as well as clarity and smooth government development and administration depends on employees as a public service resource in carrying it out. up to this moment human resources still hold the highest status in a very important role in various public sectors because human resources are very valuable assets where humans have good performance and the abilities possessed by these employees are very influential for a public service agency and for the community as well as the land agency the west aceh national land agency (bpn) which greatly influences good governance because of the lack of employees with high awareness of responsibility. therefore, as a writer i have concern on the performance of employees at the national land agency (bpn) west aceh in creating good governance (rahmadani et al., 2021). additionally, the applicant must spend money on the officer who measure the land. moreover, the documents that have been prepared are brought back to the counter to be processed for the land registration. furthermore, in the process of creating the land certificates, if there is no issue it will be completed in 98 days working days of the sop limit. (the standard operating procedure). however, if a problem arises, for instance if the broad of the land is differ in measurement and in the certificates, that revision is needed, which automatically the completion of the land certificates will exceed the sop limit determined by the land agency. as for the cost of creating the land certificates cannot be generalized as it depends on locations of the land. for example, land in village a is different in comparison to the land in village b as each area have their own znt (land zone value). thus, the cost cannot be determined. the land certificate is the final product of the registration activities carried out by the authorized agency, namely the land agency of the republic of indonesia. however, the performance of land agency is still lacking, the quality of the services is below standard, and many employees does not understand their specific roles and responsibilities. i have included 5 indicators that can be utilized in assessing the performance of public organizations, which included productivity, service quality, responsiveness, responsibility, and accountability. because superior bureaucratic officials often place a target achievement as the measurement of the performance of public organizations, while the service users prefer to use the services. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 172 there is a solid legal basis for regulating land use and land rights, as stipulated in the agrarian law no. 5 of 1960, which regulates, among others, land ownership rights, building use rights, usufructuary rights, rental rights, land clearing rights, and collection of forest products, among others. the researchers behind this study proceed to study further on the society experiences with the national land agencies (bpn) west aceh, specifically in the process of obtaining the land certificates and the variables that may hinder the experiences. many complaints from the people on the lack of services and punctuality in processing the certificates by the national land agencies of west aceh and the high cost charged to the people. thus, i am interested in continuing the study with hope of improving these institutions. therefore, they can provide the best services to the community in the area. moreover, to know the efforts made by the office employees in carrying out their duties as public servants, as well as observe the challenges faced by the people in making the land certificates, whether it will go well or not, and how is the response of the land agencies in improving the quality of these services in order to create good performance and high innovation. from the initial observations that the researcher conduct, there several issues found in the west aceh national land agency, this includes the lack of discipline of the employees during the process of making the certificates. this can be seen from the lack of working spirits which was seen only as formality and also complain from public who felt that the estimated time for the certificate creation process took longer. moreover, the big cost in arranging the certificates, the lack of resources, network limitation, and lack of storage space. thus, researcher is interested in managing research on the analysis of the service quality in making land certificates at the west aceh national land agency (bpn). according to lovelock (2011) there are 5 dimensions on the quality of services that must be implemented to establish a good quality service, which are; 1) tangibles, in the form of facilities, the ability of infrastructure and facilities, for instance the interior and exterior, and the capacity to administer services that was given by the service provider where an office can portray their capability in its existence towards the external party. with this the service can run well so as to create the desired quality of service; 2) reliability is the ability of office employees to provide services to the public in accordance with accurate and reliable agreements; 3) responsiveness, namely the responsiveness or alertness of employees in providing fast and good service to the public, as well as how an office can provide responsive service to whatever the service requester wants; 4) assurance is to provide a sense of responsibility, assurance of a sense of security to service applicants for providing support, usually this assurance can be obtained, for example, from good communication between applicants and service providers; 5) empathy is the employee's concern for the service requester. before the researcher administer this study, there were many previous investigations that the researcher found entitled the analysis of the quality of services in the process of making land certificates in kendal district office. this research raised a topic on the quality of services in government in which is a very important factor and must be considered as good service quality that will give the people satisfaction. however, the data display a bad indication in the quality services provided by employees in the kendal district offices where the people needed to wait for a length of time in the process of administering the land certificates. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 173 another study was conducted by (harahap, 2021) entitled analysis of the quality of public services for making land certificates at the national land agency office. the results of this study discuss how if the government uses an institutional system to carry out land registration activities, as accomplished in the registration activities, starting with rights (certificate) and continued with the maintenance of registration data in the land book. the problem in this study is the low quality of public services. more research by (purba, 2020) entitled analysis of service quality on customer perceptions is delivered at the deli serdang district national land agency. this study presents findings that test the attractiveness of service providers to clients whose needs have been addressed. evaluation of service quality depends on a number of factors, including the availability of objective evidence, dependability, responsiveness, assurance, and empathy. the existence of previous research has become a guide for researchers to dig deeper into the analysis of service quality for making land certificates at the national land agency (bpn). methods this study used qualitative research methods. this research was conducted at the national land agency (bpn) in west aceh district, aceh province. qualitative research is a methodology used in research methods that produce descriptive statistics. word-based descriptions are an example of descriptive data (bogdan and taylor, 1975). this method was chosen because the author wanted to find out in more detail regarding the phenomenon that occurred at the national land agency (bpn) in terms of analyzing the quality of service for making land certificates at the west aceh national land agency (bpn). the data collection techniques used by researchers to obtain data in this study is conducting interviews to all the bpn employees in which closely relate to the land certification processes, observation (conducting survey and study the employees’ work environment) and documentation (taking pictures and video of activity related to the research). the data sources are secondary data and primary data. the informants in this study were the counter, the head of sub-section for registration of land rights, and party of assign rights. then after the supporting data that the researchers need has been collected, the researcher will filter the information data in order to get the results of the research. this research was conducted because researcher wanted to further study how the service process at the west aceh national land agency (bpn) was in making land certificates. the processing technique and data processing analysis was the next stage taken after the data was collected. in this research, the general data processing was completed through the editing stage, coding stage and tabulating stage. results and discussion the quality of service is the main factor of people’s evaluation on an institutions or organizations. this is because a service is a direct form of evaluation from the community, where an agency is value to be good or bad through the quality they provide to the people in need of their services. according to lovelock (2011) service is an activity that is offered by one party to another. the service will run well if it fulfills five indicators, namely: tangible, reliability, responsiveness, assurance, empathy. likewise, at the west aceh district land agency office, according to the study that researchers have carried out, they have tried to apply publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 174 the five indicators. the following is a description of service quality based on lovelock's theory (2011) and its five indicators: tangibles managers in the workplace are easily recognized by prospective employees and the general public as ones who loved the service because of the strict adherence they show to office dress codes and other forms of dress code. you can learn about the police without having to meet them first if you glance at the cocard they use. in the case of making land certificates, everyone already has clear instructions regarding the requirements related to the booklet. although information boards outlining standard procedures are available to those issuing land certificates, the process for issuing land certificates is not clearly explained, leaving the city government as the agency responsible for facilities and infrastructure and extending the time needed to provide support services. property rights in aceh barat are comprehensive and sufficient, enabling the land office to efficiently process the applications for property certificates. the office of the west aceh land agency had produced real evidence to the service they present to the community, where they kindly explain the procedural process of for issuing land certificates to the community. even though it is not yet optimal, the community is satisfied with the transparency and explanation provided by the service at the west aceh district land agency office. reliability the accuracy of the officers, the expertise of the service officers and the ability of the officers at the west aceh district land office is optimal, because every officers fully comprehend the process of land certification, because reliability itself is the ability or reliability of a company or office in providing services to the public in accordance with accurate and reliable agreements, then for hr sources (employees) at the land office itself are very proficient in applying computers, because for the part of making land certificates and counters it really requires proficient it, and the land office employees have carried out their duties according to their respective expertise. thus, with this the employees have able to carry out activities in public services that are applied in the land office. in order for land certificates to be processed legally and easily, they must contain all the necessary information and requirements. without this, certificates cannot be made, because establishing land ownership requires sufficient evidence, which can only be done with the help of impartial witnesses. evidence of the reliability and expertise of service officers at the west aceh district land office can be assessed based on the information above, the west aceh district land office has used clear standards to ensure that applicants for land certificates are truly ready for the administration. where later this will make it easier for officers and the people who will take care of their land certificates. officers are expected to explain in as much detail as possible regarding the administration that must be prepared in dealing with land certificates to the community. thus, explanation and public speaking of officers are also very necessary. responsiveness although it is the officer's duty to ensure that the community is satisfied with the service they receive, the responsible attitude of the aceh barat land office is not yet ideal, and this is a major obstacle to achieving high quality service. the west aceh national land agency offers direct officers who are required to provide fast service in making land certificates in addition to managing information for land certificate applicant. making a land certificate is a waste of time because it takes a long time for the land office to notify the applicant. given the slow response publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 175 in issuing land certificates, the west aceh land office was formed in the hope of providing more timely and accurate services. the west aceh defense service estimates that it will take 98 working days to complete the process of making land certificates in accordance with predetermined sop (standard operating procedure) limits; but if there are no obstacles then the land agency can complete the land certificate in accordance with the specified sop limits, but the average completion time is around 120 days. from the observations that have been made, most people felt tired of waiting for this time which is considered quite long. the officers are required to have a deeper comprehension in giving understanding to the public about the time to issue certificates which the community feels are quite long. the time has become a big influence in society, thus, sometimes many people also prefer to choose a shortcut by spending more to speed up the process of issuing certificates, which is strictly not allowed. assurance assurance is a guarantee for the sense of safety for the applicants. to provide support, the assurance can be obtained through good communication between applicants and service providers and through extensive knowledge. for instance, if there are some challenges experienced by the land agency, such as a deed that is 20 meters wide but when measured is different from the outer size written in the deed, then there is an error in making the land rights, for instance a property right. building use rights, leasing rights, and land clearing rights. another issue could happen when the officer visited the land, and it turned out that the disputed land was problematic, for example the land boundaries did not match with the neighbours. then when there are obstacles like that the land office provides a solution such as the incompatibility of the deed and the area of the land can be repaired again but the applicant who has to fix it is not the land party because the applicant gave the land office the basis for the rights, because the land rights must be granted adjust it, then like land boundaries between neighbors if there is no solution the village officials will intervene to conduct deliberations to make decisions for both parties, then if there is objection between inheritance rights between siblings it must be resolved first, if all problems have been resolved, the land office will proceed with the file. the exposed process of services leads the individual to believe in the office, because the land certificate applicant prefers to know exactly how much it costs to make a land certificate. in addition to complying with established workplace procedures, invoices for all incidental expenses are transparent both in total and when they occur. empathy through interviews and observations, we know that every employee at the west aceh district land office always greets clients with a friendly face and a warm welcome. the certificate issuer must feel comfortable during the certification process, so the service area, including counters, must be clean, well-organized and equipped with all necessary equipment. in addition, there must be rules that prohibit smoking and bringing food and drinks. servicing at the west aceh district land office is easier to do after a few drinks have been consumed. the west aceh district defense office does not discriminate against anyone who requests its services; however, because few people handle land registration themselves, the land office gives higher priority to the use of its services. this, of course, had been discussed and agreed upon beforehand, so no one raised any objections. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 176 figure 1 the public hope on the service quality source: processed by authors, 2022 even though it has not run optimally, the application has work well. from the researcher’s observation, there are several aspects that should be revise and optimized by the employees at the west aceh land agency, which are the skills and capability of the officer in operating computer, as some officers are still unable to operate a computer adequately. in this modern era, the utilization of technology is essential, if unable to follow the advancement of technology this will become a hindrance in providing service. moreover, based on the study that was conducted, the researcher found that the accuracy of the officer in conducting assessment was low, where this assessment process took a quite a long time, sometimes it even exceeds the set standardized time. the assurance of the procedural requirement of the services in creating the land certificates also become an issue where the result of the study portrays a complicated process which cause the applicant to feel overwhelmed in dealing with it. moreover, on the time assurance, researcher believe that there are differences between the applicable time in the field and the one which has been set by the sop. this may lead to the delay the publishing time of the land certificates. from the analysis above, researchers assess that the issues need to be solve and optimized so there is no delay in the process of providing a good service based on sop to the peoples who apply. factors that influence the quality of service for making land certificates at the west aceh district land office citizen's awareness where public awareness is very important for the national land agency (bpn) in completing the documents that have been attached to the brochure so that there are no obstacles experienced by the land agency so that the process of making land certificates runs smoothly. here the citizen needs to apprehend the flow of the procedural process and the administration files which must be prepared so that they do not become an obstacle for officials in processing the issuance of land certificates to the community. from the results of the research, the researcher saw that the awareness of the people who were the applicants needed to be increased publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 177 so that there would be no misunderstandings with the officers who provided the service. in increasing public awareness, efforts are needed on the part of service officers to provide education and socialization to the community before submitting an application for the issuance of land certificates so that the public will understand and understand and can also avoid misunderstandings between applicants and officials so that there are no obstacles in issuing land certificates. rules/standards on the national land agency (bpn) the west aceh land office has implemented rules or standards in organizing services for making land certificates such as the steps in making land certificates as follows: the first stage is that the applicant comes to the office of the national land agency (bpn) to bring files document the applicable requirements, then the counter will provide a form to be filled in by the applicant, usually the registration charges a fee of rp. 50,000, then proceeds to the measurement and registration stage of the land certificate, after carrying out the measurement a land rights decision will be obtained. the requirements that must be completed when applying for land certificate registration are as follows: 1. the applicant must photocopy the identity card and family card 2. photocopy of taxpayer identification number 3. letter of settlement of tax notification payable annual land and building tax 4. building use rights certificate west aceh national land agency (bpn) employee organization as one of the functions in realizing development and planning in ensuring the success of regional development. the west aceh land office is a work unit established under aceh qanun no. 13 of 2016, where the land agency is an instrument that has privileges and specificities according to the mandate of the minister of home affairs no. 95 of 2016 concerning aceh regional apparatus in chapter ii part one article 2 paragraph 1. for example in the field of assigning rights in one sector/organization, workers at the west aceh district national land agency are each given an sk by the office to employees for the placement of the part they comply with. facilities and infrastructure at the west aceh national land agency (bpn). the land office in west aceh, as the current service provider, has all the necessary equipment and facilities to issue land certificates according to established service standards. where the facility meets the applicable sop in making and issuing land certificates so that it will provide convenience to the services provided to the applicant. where the facilities and infrastructure contained in the west aceh district land agency office include counters and a waiting room with the facilities provided are 3 registration counters and 1 file verification counter. then there is a work space that is divided into each section and this section is the provision of work space and a comfortable work environment for employees so that they are not disturbed in carrying out their duties and can work optimally. there are also other facilities such as places of worship, disability facilities, parks and parking, toilets, and other supports such as security posts, cctv, and fire extinguishers. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 178 conclusion this study concludes that the quality of service in obtaining land certificates from the aceh barat district land office has run well based on the findings of the researchers based on lovelock's five indicators: tangible, reliability, responsiveness, assurance, and empathy. researchers are able to present the result of the research in which short that the quality of the services in the creation of land certificates so far has progress well, where the citizen did not need to wait too long for as the land agency has fulfilled the standard of the operational procedure. moreover, by providing complete facilities and infrastructure such as waiting rooms and counters for queuing and processing of documents for making land certificates, therefore the quality of service provided by the west aceh district land office is what is needed by the community. the purpose of this research is to find out how well the west aceh national land agency (bpn) is in carrying out its duties as a public servant. references andriani., fairus. (2021). analisis pengaruh pendaftaran tanah sistematis lengkap (ptsl) terhadap kepuasan masyarakat pada kantor pertahanan kabupaten aceh tamiang. jurnal matematika dan terapan, 3(2), 1-5. arlan. (2020). kinerja pelayanan kantor pertanahan kabupaten banjar dalam pembuatan sertifikat tanah. jurnal niara, 13(1). dapahari. (2019). kualitas pelayanan badan pertahanan nasional kota bitung dalam pembuatan sertifikat tanah. jurnal politico, 8(3). dina. (2015). kinerja pelayanan badan pertahanan nasional. jurnal ilmu administrasi negara, 13(1), 243-248. hadini, b., sa’ban. (2022). kinerja kantor pertahanan kota baubau dalam menangani permasaalahan sertifikasi tanah. jurnal inovasi penelitian, 3(1). harahap, et al. (2021). analisis kualitas pelayan publik pembuatan sertifikat tanah di kantor badan pertanahan nasional kota x. adi bisnis digital interdisiplin jurnal, 2(2), 27-30. maruti. (2013). responsivitas pelayanan kantor pertanahan kota salatiga dalam implementasi program larasita. academia, 1-136. mauliza, i., hasanuddin. (2021). analsis kualitas pelayanan dalam penerbitan sertifikat tanah di badan pertanahan nasional kabupaten nagan raya. jurnal syntax fusion, 1(11). mustika, herman, m., anhar, d. (2020). kualitas pelayanan publik dalam pembuatan sertipikat di kementrian agraria dan tata ruang/badan pertanahan nasional kota banjarmasin. 1-11. nisrina, s., kristianto.(2019). analisis kualitas pelayanan terhadap kepuasan masyarakat pada kantor pertanahan kabupaten karanganyar. jurnal akuntansi dan sistem teknologi informasi, 15(1), 48-61. pratiwi, y.y., warsono, h., sulandari, s. (2013). analisis kualitas pelayanan pembuatan sertifikat tanah di kantor pertanahan kabupaten kendal, 2(2), 1-7. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 169-179 e-issn 2715-9256 =========================================================================== syarifah yuni fadilla, najamuddin analysis of the quality of services for the issuance of land certificates at the national land agency of west aceh regency 179 purba. (2020). analisis kualitas pelayanan terhadap persepsi pelanggan pada badan pertanahan nasional kabupaten deli serdang. jurnal ilmiah simantek, 4(1), 42-54. rahmadani, a., widyastuti. (2021). pengaruh tingkat terhadap profesionalisme kinerja pegawai di badan pertanahan nasional kota cilegon. jurnal administrasi publik, 11(2), 152-162. rumengan, t., londa. (2020). kualitas pelayanan pembuatan sertifikat tanah di kabupaten minahasa selatan. jurnal administrasi publik, 5(85), 47-56. microsoft word manuskrip 5.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 159 implementation of the village asset management system policy in realizing good governance in pekalongan regency 1budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri, sari fitriani 1its nu pekalongan, indonesia: budinugraha965@gmail.com received: july 4, 2022; in revised: november 8, 2022; accepted: december 5, 2022 abstract this research examines the implementation of the village asset management system (sipades) policy in realizing good governance in the village government of pekalongan regency. this problem is interesting to study because at this time the village has room to carry out governance. the method used is descriptive qualitative. the data sources consist of primary data with a total of 5 informants and secondary data with 3 types of documents. data collection techniques were carried out by means of library research, field studies (observations, interviews, and documents). data analysis techniques were carried out by data reduction, data presentation, and drawing conclusions. the results of the study are that the implementation of village asset management policies in the proto village government is still experiencing several obstacles. among them, in the aspect of communication, there is still a lack of training and mentoring for the sipades application. non-human resources are still lacking in the internet network. in the disposition aspect, village asset management policies are top-down in nature. in addition, in the bureaucratic aspect of implementing village asset management policies in the proto village government, pekalongan regency, they are still experiencing problems in the form of the process of inputting assets. inputting takes a long time. efforts that can be made by holding intense assistance to all village governments in pekalongan regency in operating the sipades application. assistance must be ongoing so that the village government can take advantage of the sipades application in helping to realize good governance. keywords: public policy, good governance, local government, sipades introduction the development of technology in today's era demands a change from all fields from conventional concepts to all-digital concepts. there is no exception in government governance whose task is to provide services to the community (desmayanty et al., 2014). technological advances regenerate the conventional concept of government into the concept of egovernment) to realize good governance. meanwhile, the concept of good governance is the embodiment of good governance. governance is the process of exercising state power in carrying out the provision of public and services (bahrudin, 2015). realizing all of these information system uses to be a form of effective and efficient solution to shorten work operations, especially in collecting regional or state assets (mariah & raharso, 2020). currently, in the era of digital utilization to realize good governance, basically it must be strengthened in all fields (nugraha & lestari, 2022). in fact, there are still many obstacles that occur in the use of technology in good governance. the existing obstacles from the implementation stage are still weak in terms of supervision. second, the facilities are not publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 160 adequate for the implementation of management information systems in the field of government governance or what we know as e-government. third, the pattern of relations between work units and applicable norms needs to be improved in its implementation. the four implementations of the e-government policy in realizing smart governance have been running, but have not touched all aspects of achieving success (nugraha, 2020). the birth of law number 6 of 2014 concerning villages strengthens the autonomy of villages, which previously had been owned by villages. the village government currently has flexibility in the implementation of its government (hidayat et al., 2022). information system management can be utilized in the management of the village government. the concept of egovernment in village areas can provide faster and more accurate services in obtaining documents or data needed in village management, including village asset management (fahriza et al., 2018). good governance has relevance for the implementation of village government. normatively decentralization can encourage good governance of transparency, accountability and local governance (bahrudin, 2015). one of them is in the management of village assets. the basis for managing village assets that must be carried out is asset management which is based on the law of home affairs number 1 of 2016 concerning village asset management promulgated in the state gazette of the republic of indonesia of 2016 number 53 on january 14, 2016. the law of home affairs minister number 1 of 2016 concerning village asset management. the village government should develop a reliable management information system as a tool for decision making in village asset management (natasya, 2020). the government has created a village asset management system. village asset management (sipades) is an information system in the form of an application used for recording the administration of village fixed assets starting from planning, holding, managing business to submitting complete reports with codification and labeling. the sipades 2.0 application is a manifestation of the sipades 1.0 application which is all desktop-based to a website-based (online). the research result shows several problems. there is still a lack of facilities and infrastructure for archive management, human resources who still lack knowledge in technology, employees are still not aware of the importance of technology in government governance (fauziyah, 2019). the lack of public knowledge about the service process through e-government, the lack of socialization of services through e-government are some of the reasons why the low use of technology in state administration (zahri & ip, 2022). advances in village information technology located in kedungwuni district, pekalongan regency will be considered good if various aspects can be fulfilled. (mafturrahman, 2022). the phenomenon of village asset management "sipades" in proto village and jrebeng kembang village, pekalongan regency, namely: lack of direction from the ministry of villages, community and village empowerment regarding guidelines for the use of the village asset management system application, there has been no special emphasis on the use of the village asset management system application. in addition, the lack of budget due to lack of original village income and funds falling not on time, lack of guidance and competency improvement from related agencies, sipades application has not run optimally. meanwhile, in langkap village, the implementation of the village asset management system (sipades) has been running well. langkap village is the only village that can use sipades quite optimally. this happens because it has received trainings and adequate internet facilities. this situation is inversely proportional to what happened in proto village and jrebeng kembang village. if described in a data about the process of inputting village assets in these three villages, as follows: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 161 table 1 input process of village assets into sipades in three pekalongan regency villages village name village asset input presentation constraints langkap village 100% there are no obstacles, smd and non-hr aspects (facilities) have supported the process of inputting village assets into sipades proto village 0% 1. village officials who do not fully understand the use of sipades 2. the number of village assets is large and the data on village assets are incomplete 3. inadequate internet facilities 4. jrebeng kembang village 20% 1. incomplete village asset data 2. inadequate human resources source: processed by researchers, 2022. it shows that the process of socialization and assistance in the use of sipades has not been evenly distributed in pekalongan regency. of course, there must be special efforts made by the government here the ministry of home affairs to be able to maximize the implementation of the policy of using sipades in all villages generally in indonesia, especially in this study in pekalongan regency. there are many studies that discuss the implementation of a system for governance. in the context of e-government in an effort to realize good governance, it focuses on governance in agencies such as agencies. in addition, the problems studied still focus a lot on the quality of service, quality and performance of the apparatus, there is still minimal management in a government agency. from the results of the review, it shows that the locus of research is more at the city or district level, at the village level it is still minimal. meanwhile, the village is the smallest government that will support governance at a greater level. several studies have been conducted on the implementation of the sipades use policy. the research that has been carried out does not explain the aspects of policy implementation, but is more focused on designing an information system which here is the village asset management system (sipades). in addition, more research focuses on how much community participation in the management of village assets. meanwhile, by looking at the background of the problem, research is needed that focuses on implementing policies issued by the government in managing village assets. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 162 filling the gaps of existing research and the elimination of this kind of research needs to be done because it can provide information about how effective the use of the sipades application is in the management of village assets in village governments. in addition, the findings obtained can be the basis for research on village asset management. the results can also be used on the basis of the government in issuing policies related to the management of village assets. therefore, the purpose of this study is to find out how far the sipades application is used in managing village assets in the pekalongan regency village government. the purpose of writing this paper is to find out how to implement the village asset management system (sipades) to realize good governance in villages in kedungwuni district, pekalongan regency. it is hoped that the results of the research conducted can provide input and information that can be used for reference materials for the next research related to village asset management using the sipades application. the concept of e-government in an effort to realize good governance still finds some problems. the government's readiness in realizing good governance is still trying to keep pace with the rapid technological advances. the information system in supporting government governance is still being improved from all its shortcomings, including in the management of village assets. this research will reveal the problems found in the implementation of asset management policies using the sipades village asset management system. the results of this study can be input to the government as material for evaluating village asset management policies. so that the policies or programs made can be carried out properly, effectively and maximally in achieving policy goals. in addition, the results of this research can be used as scientific material in the field of administration, both state administration at large or narrower office administration. the results of this research can be a reference in the field of study to be able to conduct further research. of course, better research and can cover all the shortcomings of this research all this is what gives the author a reason to conduct research on the implementation of asset management system (sipades) policies in realizing good governance in pekalongan regency. methods this research uses a qualitative approach to solve the problems in this study. using the descriptive method regarding the problem of implementing the village asset management system (sipades) policy in pekalongan regency. according to sugiyono (2019:18), it is stated that: "qualitative research methods are research methods based on the philosophy of post-positivism used to examine the condition of natural objects, where the researcher is the key instrument". this research was conducted from september to december 2022 at the proto village office, langkap village and jrebeng kembang village, kedungwuni district, pekalongan regency. the data source consists of primary data with 5 informants and secondary data with 3 kinds of documents. data collection techniques are carried out with literature studies, field studies (observations, interviews, and documents). data analysis techniques are carried out by reducing data, presenting data, and drawing conclusions. data reduction is defined as the selection process of focusing attention on simplifying the results of interviews and observations in the field that focuses on the problems found in the implementation of the village asset management system (sipades). after that abstraction, and the transformation of "rough" data that arises from written notes in the field. the last stage of the data, sub this process is a form of "presentation" which is interpreted as a set of information. a set of information about the management of village sets in three villages in pekalongan regency is composed which publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 163 provides conclusions and action taking in solving obstacles and problems in the implementation of village asset management policies. drawing conclusions or diversification, this sub-process researchers begin to carry out interpretation actions, namely giving meaning to the data or information that has been presented (nugroho, 2020) this analysis process continues like a cycle. the researchers moved between the three. it is intended to understand and gain a deep, comprehensive, and detailed understanding so as to produce conclusions as a result of the researcher's understanding. figure 1 interactive data analysis model source: nugroho, 2020 results and discussion the policy implementation study starts from a digest and asks what factors influence a successful policy implementation. according to edward iii's theory / model of policy implementation, the factors that influence policy implementation are communication, resources, disposition, and bureaucratic structure. edward iii's theory sees the success or failure of policy implementation as dependent on the capabilities of the implementing organization. furthermore, the factors that are related to policy implementation, according to edwadr iii, are; communication, resources, dispositions and bureaucratic structures (erwan & dyath, 2018). according to edward, the first requirement for effective policy implementation is that they implement decisions that must know what they should do. in general, edwards discussed three important things in the policy communication process, namely transmission, consistency and clarity. important resources include: adequate staff and good skills to carry out their duties, the authority and facilities necessary to translate proposals on paper to carry out public services. resources are an important factor in implementing public policy. resources that are important in policy implementation include; adequate staff and good skills to carry out their duties, authorities and facilities necessary to translate proposals on paper to carry out good governance. there are two aspects of resources, namely; human resources and non-human resources. disposition is to designate characteristics that are closely attached to the implementor of the policy/program. the important character of the implementor is honesty, commitment and democracy. implementors who have high commitment and honesty will always survive among collection data presentation reduction conclusion publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 164 the obstacles encountered in the program/policy. honesty directs implementors to stay within the program direction outlined in the program guidelines. commitment and honesty led him to be more enthusiastic in implementing the stages of the program consistently. a democratic stance will enhance the good impression of implementors and policies in front of members of the target group. this attitude will reduce the confidence of the community and foster the trust and concern of the target group towards implementors and programs/policies. pointing out that the bureaucratic structure becomes important in the implementation of policies. this aspect of the bureaucratic structure includes two important things, the first is the mechanism and structure of the implementing organization itself. program implementation mechanisms are usually established through standard operating procedures (sops) listed in program/policy guidelines. a good sop includes a framework that is clear, systematic, not convoluted and easy for anyone to understand because it will be a reference in the work of the implementor. meanwhile, the implementing organizational structure also avoids convoluted, long and complex things as far as possible. the implementing organizational structure must be able to ensure that there is a quick decision-making on extraordinary events in the program. and this can only be born if the structure is designed concisely and flexibly avoiding the rigid, overly hierarchical and bureaucratic "weberian virus". researchers found that the use of this application is different. there is one village that has run the application well and there are two villages that have not been able to run the sipades application optimally. dimensions of communication langkap village in using sipades has had training before, trainings participants are taught how to fill in sipades and other things related to asset management such as the process of how to fill, input, manage data related to asset management in the sipades system application. everything related to management is described in the training. meanwhile, proto village and jrebeng kembang village have insufficient training on the use of the sipades application. socialization of the sipades application is also still minimal. whereas in its use sipades requires guidance and assistance. a large menu in inputting village assets requires a long time for village officials to be able to operate the sipades application. starting from inputting village profiles, village asset data to labeling village assets. the results of the interview showed that proto village and jrebeng village had never received guidance and assistance in the use of sipades. even though the communication dimension of village devices getting good socialization and assistance, it will be able to facilitate the sipades application. this will be very helpful in managing village assets. if the village application is carried out properly, it will be very helpful in realizing good governance in the village government, especially in the management of village assets. resource dimensions as a result of an interview with the secretary of langkap village, the informant replied that the knowledge and skills in the application of sipades are good because this knowledge skill sees the consideration of data inputted in full with a training. according to the secretary of langkap village, the knowledge of training is a system related to asset management, regulations, and administration of data recording in the term of assets per year changes along with data updates carried out online. according to him, the disadvantage of the sipades system application is that the server is unstable and sometimes comes out by itself. meanwhile, some features are complete in asset management according to the provisions of the ministry of home affairs. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 165 meanwhile, the results of data collection in proto village and jrebeng kembang village, show that there are still obstacles in the competence of the village apparatus. this can be seen in sipades that none of the village assets have been successfully inputted into the system. one reason is because the village device is still not proficient in using the sipades application. the application system is very detailed, the village device takes a long time to be able to operate the sipades application properly. there should be continuous training for the use of the sipades application. so that the implementation of asset management policies with the sipades application can run optimally. meanwhile, in the aspect of facility resources, the proto village government still lacks in the internet network, because there is no internet in the proto village government office. every village government office should have internet. if the power aspect can support the implementation of the village asset management system (sipades) policy, it can work well and can realize good governance. disposition dimensions disposition is to designate characteristics that are closely attached to the implementor of the policy/program. the important character of the implementor is honesty, commitment and democracy. implementors who have high commitment and honesty will always survive among the obstacles encountered in the program/policy. as a result of interviews at the dimension of disposition (division of tasks) conducted in langkap village, the informant provided information that the distribution was good according to their respective team parts. there is a management team and an inventory team. the management team is tasked with inputting data into sipades while the inventory team is tasked with inventorying assets. assets will first be inventoried before the data is inputted into the sipades application. in contrast to the disposition aspect in the proto village government, the village asset management policy is top-down. this then has consequences for challenges in the implementation of the policy, which are less applicable and complete in the administration of village assets. meanwhile, the attitude of the proto village government is to continue to carry out the village asset administration process using the village asset management system application (sipades) which has become a policy as a form of administrative order. thus, there are still obstacles to the implementation of village asset management policies through the village asset management system (sipades) application. bureaucratic dimensions pointing out that the bureaucratic structure becomes important in the implementation of policies. this aspect of the bureaucratic structure includes two important things, the first is the mechanism and structure of the implementing organization itself. program implementation mechanisms are usually established through standard operating procedures (sops) listed in program/policy guidelines. a good sop includes a framework that is clear, systematic, not convoluted and easy for anyone to understand because it will be a reference in the work of the implementor. meanwhile, the implementing organizational structure also avoids convoluted, long and complex things as far as possible. the implementing organizational structure must be able to ensure that there is a quick decision-making on extraordinary events in the program. and this can only be born if the structure is designed concisely and flexibly avoiding the rigid, overly hierarchical and bureaucratic "weberian virus". the implementation of the sipades system in langkap village has been good, with 2 teams divided into 2 teams, namely the management team and the inventory team. so that the process of managing village assets can run effectively. so far, dessa langkap has been able to publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 166 maximize sipades, very helpful in village management in the field of village assets. the implementation of the village asset management policy in the proto village government of pekalongan regency is still experiencing problems in the form of an asset input process. input takes a long time. in addition, many assets must be inputted in the village asset management system (sipades) application. however, the proto village government has tried to carry out the data processing and input process within 30 days. this happens because many village assets have not been recorded manually, besides that there is still a lot of evidence of village assets that do not exist. thus, the bureaucratic capacity of the proto village government is quite adequate in the governance of village asset management so that the implementation of village asset management policies can run well and also provide benefits for the village government. table 2 comparison of the use of sipades in pekalongan regency village village name communication resources disposition bureaucratic structure langkap village there is already a training sipades process for how to fill, input, manage village asset data. knowledge and skills in the application of sipades are good sis already good according to their respective team parts divided into 2 teams, namely the management team and inventory team proto village no training on the use of sipades yet village devices are still not proficient in the use of the sipades application village asset management policy is topdown the bureaucratic capacity of the proto village government is quite adequate in the governance of village asset management jrebeng kembang village no training on the use of sipades yet village devices are still not proficient in the use of the sipades application the division of tasks in the management of village assets using sipades is not yet clear the bureaucratic capacity of the proto village government is quite adequate in the governance of village asset management source: processed by authors, 2022 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 167 conclusion the implementation of village asset management policies in the proto village government, langkap village and jrebeng kembang village already exists that can run sipades properly. however, there are still many villages that have experienced some obstacles. among them is the lack of communication aspects of training and assistance in the sipades application in village asset management. meanwhile, in its use, sipades requires guidance and assistance because there is a very large menu in inputting village assets. in terms of human resources, village officials are still not proficient in the use of the sipades application. non-human resources are still lacking in the internet network, because in the proto village government office and jrebeng kembang village there is no internet. in the disposition aspect, the village asset management policy is top-down in which this then has consequences for challenges in the implementation of the policy, which are less applicable and complete in the administration of village assets. in addition, in the bureaucratic aspect, the implementation of village asset management policies in the proto village government of pekalongan regency still experiences problems in the form of an asset input process. input takes a long time. in order for the implementation of the village asset management sipades application policy to help realize good governance, the government must be able to solve problems that arise in the use of the sipades application. efforts can be made by providing intense assistance to all village governments in pekalongan regency in operating the sipades application. assistance must be sustainable so that the village government can utilize the sipades application in helping to realize good governance. references bahrudin, a. (2015). pola hubungan pemerintahan desa dan parlemen desa menuju good governance pendahuluan good governance dan relevansinya dalam pembaharuan pemerintahan desa. desmayanty, a., kanti, a. h., faturahman, d. t., arsitamara, l., lavenia, n., i., galuh, u. (2014). implementasi sistem informasi desa berbasis website di desa sindangsari. 6, 58–64. erwan, a. p., & dyath, r. s. (2018). implementasi kebijakan publik._pdf.pdf. september, 194. www.gavamedia.net fahriza, w. a., sihabudin, a. a., nursetiawan, i. (2018). pengelolaan sistem informasi desa di desa pasirmukti kecamatan cineam kabupaten tasikmalaya. 2143–2152. hidayat, r., nursetiawan, i. (2022). strategi pengelolaan aset desa berbasis aplikasi sistem pengelolaan aset desa “sipades” di desa karangjaladri kecamatan parigi. 8, 317–328. khristianto, w., supriyanto, t., & wahyuni, s. (2015). buku ajar sistem informasi manajemen. in stmik ichsan. mafturrahman, elshifa, a., nugraha, b a. j. (2022). keterbukaan informasi publik dalam meningkatkan pembangunan desa (kecamatan kedungwuni kabupaten pekalongan). 2(2). natasya, s. n. (2020). pengelolaan aset desa oleh pemerintah desa di desa karangpawitan kecamatan kawali kabupaten ciamis. 1449–1461. nugraha, b. (2020). implementasi kebijakan e-government dalam mewujudkan smart publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 159-168 e-issn 2715-9256 =========================================================================== budi nugraha, mafturrahman, aria elshifa, nurul aisyah putri,sari fitriani implementation of the village asset management system policy in realizing good governance in pekalongan regency 168 governance pada dinas komunikasi dan informatika pemerintahan kota bandung. 2, 13. nugraha, b., & lestari, r. p. (2022). keadaan big data dapat menjadi peluang. 5(1), 10–17. http://jurnal.iuqibogor.ac.id nugroho, h. s. (2020). implementasi kebijakan sistem pengelolaan aset desa (sipades) pemerintah desa wukirsari kabupaten sleman. transparency: scientific journal of administrative sciences, 3(2), 119–124. https://doi.org/10.31334/transparansi.v3i2.1150 pekalongan regent regulation number 20 of 2021 concerning amendments to pekalongan regent regulation number 69 of 2017 concerning village asset management. regulation of the minister of home affairs number 1 of 2016 concerning village asset management mariah, r.q., raharso, m. (2020). evaluasi kesuksesan implementasi sistem pengelolaan aset desa (sipades). journal of infrastructure & facilities asset management, 4(1), 33–42. https://doi.org/10.12962/j26151847.v4i1.6831 sidharta, l. (2018). sistem informasi manajemen. sistem informasi manajemen, 1–387. zahri, f., & ip, m. (2022). upaya penerapan e-government dalam peningkatan pelayanan publik di kota banda aceh (studi kasus dinas sosial kota banda aceh). jurnal ilmiah mahasiswa fisip unsyiah, 7(1) microsoft word manuskrip 2.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 121 implementation of policy for controlling and licensing of street vendors in the city of palembang 1 dandi irawan subandra, doris febriyanti, isabella 1universitas indo global mandiri palembang, indonesia; 2018610024@students.uigm.ac.id received: july 12, 2022; in revised: november 5, 2022; accepted: december 14, 2022 abstract this study aimed to determine how to implement controlling and licensing street vendors at musi 6 bridge, seberang ulu i district, palembang city. the research method used in this research is qualitative. the analysis results and findings in the field are (1) optimal standards and policy targets. (2) policy performance. this indicator has been running well, as seen from the performance of policy implementers who work optimally. (3) resources, this indicator is optimal, as seen from the budget, human resources, facilities and infrastructure. (4) interagency communication the implementation of this indicator has been going well. this can be seen from the coordination meetings held regularly. (5) the characteristics of the implementing agency for this indicator have been running well. the division of tasks and authorities is in accordance with the sop and conducting evaluations at the end of each month. (6) social, economic and political environment, these indicators have been running well. (7) attitude of the implementer this indicator of the attitude of the implementer has gone well because the attitude of the implementer is firm. so it can be concluded that the implementation of the policy on control and licensing of street vendors at musi 6 bridge has been running well and optimally. the researcher's suggestions for this research are expected to the government to always make appeals and outreach to the public about government regulations prohibiting selling on the side of the road or the sidewalk. keywords: policy implementation, street vendor licensing, palembang city introduction palembang city is one of the cities in south sumatra province and is the province's capital. it has an area of approximately 400.61 km2 and administratively has 18 sub-districts and 107 sub-districts (antoni, 2021). the city of palembang is one of the cities that has a lot of bridge construction, one of which is the musi vi bridge which has a length of 925 meters connecting the upstream and downstream parts of palembang, which was inaugurated by the governor of south sumatra on december 30, 2020. this bridge has become a tourist attraction for the people of palembang city. many from out of town are interested in taking pictures there because the lighting display is magnificent at night. moreover, with the gathering of local and long-distance tourists, business people or street vendors (pkl) see this as an opportunity for their location to sell on the pedestrian sidewalks above and around the area, even on paved roads on the musi vi bridge. street vendors are an expression of the vendors who use carts (duh, 2017). it then becomes the informal sector, a source of income and economic growth for people who live in cities (lucky & ardiansa, 2021). their presence and the crowds of visitors who come or publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 122 motorists who step aside for a moment to take selfies with the new palembang city icon make the production of the waste consumed by visitors and the surrounding community increase so that it pollutes the river water under the musi 6 bridge, besides this, other problems also arise because of the large number of street vendors taking advantage of the crowd of visitors to sell which then narrows the sections on the road, from the busy street vendors selling on and around the bridge using road sections and sidewalks, resulting in traffic on and around the musi vi bridge experience very complex traffic jams that make the two and four-wheeled drivers who pass by very disturbed by these conditions. if you stick to the classification in a study of the causes of congestion, he breaks down the reasons into two categories, namely technical and non-technical. therefore, street vendors here can be classified as non-technical factors that cause congestion at the musi vi bridge. the potential for congestion on the musi vi bridge, apart from the occurrence of a bottle neck is exacerbated by the large number of street vendors selling on and off the shoulder of the road at the musi vi bridge (rmolsumsel, 2021). trade activities can create employment opportunities in two ways: first, directly, namely, with the correct capacity to absorb labour. second, indirectly, namely by expanding the market created by trading activities on the one hand and the other hand by facilitating the distribution and procurement of raw materials. kurniadi and tangkilisan (sukma. 2018). due to the limited job opportunities, especially for the informal sector, many then turn to the informal sector such as street vendors,s where this field is quite promising (hamidjoyo. 2005). automatically its spread spreads everywhere, to places that are exhibited. this causes street vendors (pkl) to be considered to be disturbing the beauty and order of the city. in reality, there are many problems related to violations that occur by street vendors, for example, street vendors who sell in the prohibited zone to sell and do not comply with the rules for structuring and empowering street vendors who are required to have a business license (dwipasari.2021). the existence and growth of street vendors is a problem that presents a dilemma which relates to the cost of living for middle and lower-middle-class people. on the other hand, the existence of street vendors themselves is not regulated and disturbs the comfort and order of the layout of an advanced city. the district used regional regulation no. 44 of 2002 concerning peace and order, which was amended to become regional regulation no. 13 of 2007 concerning peace and order, which was then narrowed down again by mayor regulation no. 37 of 2017 concerning structuring and empowering street vendors. based on these regulations, it later became a guideline for the primary function of seberang ulu i subdistrict in implementing the pkl relocation policy at the musi 6 bridge, the implementation of the policy was carried out based on existing standard operating procedures (sops) in accordance with the subdistrict’s main functions in assisting the city government in disciplining street vendors. selling on the musi 6 bridge also aims to maintain public order, cleanliness, and beauty, reduce congestion, and provide guidance and arrangement for street vendors (pkl). because of that, the researchers will analyze the policy implementation and licensing of street vendors at the musi 6 bridge, seberang ulu i district, palembang city. control activities can be carried out in the form of direct control and indirect control. direct control is carried out through law enforcement mechanisms organised according to the applicable laws and regulations. meanwhile, indirect control is carried out as disincentive sanctions, including through the imposition of progressive fees or limiting the provision of environmental facilities and infrastructure. the forms of imposition of sanctions relating to discipline include first, administrative sanctions, second, civil sanctions and third, and criminal sanctions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 123 implementation is a stage in a public policy program that is one of the processes by which a policy occurs. in general, implementation is carried out after a policy has been compiled, formed and legalized as a policy with clear objectives (maharani, 2019). thomas r. dye defines public policy as whatever is chosen to be implemented or not selected by the government not to be executed (febriyanti, 2016). quoted from wahab (2012) in dye (1978) revealed that implementation is everything that is done or not done by the government. a policy must be carried out and beneficial to everyday life. this is a consideration so that the policies carried out contain great benefits for its citizens and do not cause harm. therefore, the government must be wise in establishing a policy. according to tachjan, the definition of policy implementation is as follows. etymologically, implementation can be an activity related to completing a job using means (tools) to obtain results (febriyanti, 2019). then, in understanding public policy, there are two types of flow or understanding. first, continentalists, who tend to see public policy as a derivative of law, sometimes even equate public policy and regulation, especially public law or constitutional law, so they see it as a process of interaction between state institutions (nugroho, 2014). second, anglo-saxonists tend to understand that public policy is a derivative of political democracy, so they see it as a product of interaction between the state and the public. using the van meter and van horn analysis models, this study shows that implementing the policies proposed by van metter and van horn is very complex, where one variable can affect other variables. this model relies on the fact that policy implementation runs linearly from public policy, implementers, and public policy performance. policy implementation is an action carried out by individuals or officials, or government or private groups who have the goal of achieving the goals set in a policy decision. (megawati, 2022). variables from this model are, first, policy standards and targets. second, policy performance. third resources, fourth, communication between implementing agencies, fifth, characteristics of implementing agencies. sixth, social, economic, and political environment. and seven executor attitudes (fels, 2009). the problem of street vendors exacerbates traffic jams. it disrupts access and mobility of people who pass the musi vi bridge. this research was conducted to analyze the implementation of the policy of controlling and licensing street vendors on the musi vi bridge in palembang city. in conducting direct observations, many findings were found in the field where the implementation of controlling and licensing of street vendors on the musi 6 bridge, seberang ulu i district, palembang city, used reasonable procedures from the subdistrict for dealing with street vendors who often sell on the sidewalks and the shoulder of the musi bridge road. 6, but many street vendors (pkl) are still stubborn, so traffic jams still occur. methods the approach used in this research is to employ descriptive research, namely the research that seeks to describe phenomena/events as they are. then the approach in this research is qualitative research. according to masyuri and zainuddin (2008), qualitative research solves problems using empirical data. in contrast, qualitative research is rooted in natural backgrounds as wholes, relying on humans as research tools, utilizing qualitative methods, conducting inductive data analysis, directing research objectives in trying to find fundamental theories, descriptive in nature, more concerned with process than results, limiting studies with a focus, having a set of criteria to check the validity of the data, the research design publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 124 was agreed upon by both parties, namely the researcher and the research subject. sugiyono also defines qualitative research as research rooted in philosophy and used in researching natural objects where researchers are key instruments (rifani, 2022). because of this, researchers chose qualitative methods in carrying out this research. in connection with the formulation of the problem raised in this study, the unit of analysis consisted of 18 informants, namely the district of seberang ulu i palembang city, the trantib section of the district of sebrang ulu i, as well as the local community and especially the street vendors in the musi bridge area. the 6 city of palembang. the informants are the sub-district head, the secretary of the sub-district head, the department of cooperatives in the field of licensing for street vendors, the local community, the village head, rt and street vendors. the data collection technique is a strategic step in research because it aims to obtain data. in accordance with the form of a qualitative descriptive research approach, the data collection techniques used were document analysis, observation and interviews (sugiyono, 2008). data collection methods used to collect data in qualitative research generally use observation techniques, interviews, and documentation studies. based on this concept, the three data collection techniques above were used in this study. table 1 research informants no nama identitas 1. mukhtia hijrun subdistrict head of seberang ulu i 2. m. azli febriansyah subdistrict secretary of seberang ulu i 3. hairul efendi s.h section head of peace & order seberang ulu i 4. caroline sorta, a.md management of peace & order 5. m. fikri hardiansyah management of peace & order 6. abdul rahman the compiler of violation prevention & enforcement plans 7. muhammad faruq the compiler of violation prevention & enforcement plans 8. roby zaldifa a.md the compiler of violation prevention & enforcement plans 9. asniwati street vendors 10. norma street vendors 11. ari street vendors 12. nurlela street vendors 13. mus street vendors 14. sutarmin head of neighbourhood 15. aris varizal s.kom urban village head 16. mina community 17. yustiwa community 18. santi community source: processed by authors, 2022 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 125 miles and huberman stated that qualitative data analysis is carried out interactively and continues continuously until complete so that the data is saturated (afrizal, 2019). after obtaining the data obtained in this study, the next step is to process the collected data by analyzing and describing the data, and drawing conclusions. this study used qualitative data analysis techniques because the data obtained were statements. the data analysis process begins by examining all available data from various sources, which are interviews, observations written down in field notes, official documents, drawings, photographs. results and discussion in this research, the researcher refers to the van horn and van meter theoretical models, which have seven indicators which the researcher then uses as a reference in asking questions at the interview stage to the informants that the researcher has previously determined. the indicators, standards and policy targets are government programs or policies, both tangible and intangible, short, medium and long-term. clarity of policy objectives must be explicitly seen so that at the end of the program, you can know the success or failure of the implemented policy or program. where measuring the performance of policy implementation emphasizes these standards and targets. this means assessing the extent to which basic measures and policy objectives have been realized in achieving these policy objectives. the following is data from sources who became informants in this study. furthermore, the results of interviews were taken from the answers of informants who were considered to represent the answers of other informants through the researcher's analysis, as the standard of the policy of controlling and licensing street vendors at the musi 6 bridge, seberang ulu i district, palembang city which is regulated in the regulation of the minister of home affairs number 13 of 2007 concerning peace and order on the amendment to regional regulation no. 44 of 2002 concerning peace and order in article 22 regarding business order. based on the description above, it can be seen that the policy measure for the arrangement of street vendors is creating an area around the bridge that is clean, beautiful, orderly and free from traffic jams caused by street vendors. "the purpose and objective of implementing a program of controlling and permitting street vendors that exist both on the musi 6 bridge and around the market near the musi 6 bridge are the main factors to reduce congestion caused by street vendors who sell anywhere, starting from those selling above the sidewalk to the shoulder of the road." (interview with mr. mukhtiar hijrun, s.stp. 16/05/2022). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 126 figure 1 cyclists and street vendors on the road source: processed by authors, 2022 in this figure, it can be seen that a large number of cyclists stopping on the road and the presence of street vendors make the community extend their time on the musi vi bridge, thus narrowing the access for motorists who pass through that route. the results of the interview with the informant mr mukhtiar hijrun. as the district head of seberang ulu i palembang city stated, implementing this control and licensing program aims to reduce traffic jams. then to complete the previous statement, the researcher interviewed the next informant. "besides that, if the street vendors do not heed the advice we give, we will ask for help from public orders enforcers, public security and order supervising officer, and and sub-district police k to join forces in controlling the street vendors" (interview with mrs caroline sorta, 25 /04/2022). the results of the interview with the informant, mrs caroline sorta, as the manager of security & order trantib for the su i sub-district, stated that if street vendors do not heed the warnings regarding the prohibition of selling on the sidewalks and roadside given previously, then a joint control will be carried out with public orders enforcers, public security and order supervising officer, and sub-district police with the district su 1. the researcher concludes that the sub-district, as the implementer of the policy, has been going well, as seen in the assertiveness of the sub-district in giving an appeal to joint enforcement action assisted by public orders enforcers, public security and order supervising officer, and sub-district police to control street vendors based on applicable standards. however, the results of observations on street vendors still haven't fully heeded this policy from the point of view of traders who are recalcitrant to continue trading along the roads and sidewalks of the musi 6 bridge. policy performance assesses the achievement of policy standards and targets set at the beginning. has policy performance been in accordance with policy standards and targets? "so far, the performance that we have given optimally has produced results. street vendors who sell on the shoulder of the road or the sidewalk have decreased. yes, we still have to monitor it." (interview with mr hairul effendi,16/05/2022). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 127 "yes, sis, as executors of the program, we run according to the standards that serve as guidelines. as for our performance results, we have reduced street vendors who sell inappropriately. but we can't be satisfied with this. we still have to carry out patrols so that the enforcement continues." (interview with rahman 16/05/2022). the performance indicators of the policy have been going well. for example, as can be seen in the performance of the policy-implementing parties who work optimally and in accordance with the regulatory basis in controlling efforts made to street vendors at the musi 6 bridge, the sub-district trantib makes a work program which will carry out managing street vendors at night even though it's outside their working hours. regarding resource indicators, researchers divided them into three scopes: financial, human resources, and infrastructure. in terms of financial resources, in the implementation of controlling street vendors, the financial resources indicator plays an essential role in becoming the legal basis for implementing this regulation. is a budget used to support the implementation of controlling and permitting street vendors, both at the time of managing the street vendors? field as well as at the time of the coordination meeting held by the district. researchers want to determine how the financial resources indicator can affect the implementation of controlling and licensing of street vendors on the musi 6 bridge. "there is a budget every year, surely every agency has a fake budget. if there is an agency that doesn't have a budget, how can we as bureaucrats allocate these funds" (interview with mr mukhtiar hijrun s.stp on 03/06/2022). "as for the issue of whether there is budget support in implementing this program, there is a controlling and licensing program for street vendors. they get budgetary resources from the apbd, but we are reallocating or distributing the funds to revamping and building new places for these street vendors to sell.” (interview with mr khairul effendi, s.h 03/06/2022). then, the facilities and infrastructure supporting the smooth running of the tasks and operations of the sembangan ulu 1 sub-district of palembang city are stated in the table below. table 2 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 128 district facilities and infrastructures no items number 1. office building 1 unit 2. computer 14 units 3. printer 10 units 4. meeting table 1 unit 5. desks and chairs 15 units 6. stainless chairs 50 units 7. meeting chairs 8 units 8. waiting chairs 4 units 9. motorcycles 18 units 10. laptop 3 units 11. cars 6 units 12. projector 1 unit 13. typewriter 1 unit 14. filing cabinets 20 units 15. ac 13 units 16. pabx telephone 1 unit 17. local telephones 10 units 18. connection of internet 1 set 19. safe 1 unit 20. generator 1 unit source: processed by authors, 2022 from the statements that the researchers gave to the informants and the data tables for facilities and infrastructure, it can be concluded that the source of the budget as well as facilities and infrastructure in supporting the regulatory policy regarding the policy of controlling street vendors on the musi 6 bridge comes from the apbd of palembang city and is deemed sufficient for the implementation of the policy. then in human resources, when qualified or competent human resources in their fields implement this policy, it will affect the success of the policy in question. table 3 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 129 data penertiban pedagang kaki lima di kecamatan seberang ulu i source: processed by authors, 2022 in this table are some data on the history of policing carried out by the palembang city government, in this case, carried out by the sub-district police, indonesian national army, and the palembang city public orders enforcers itself. an analysis of the data in the table above shows that government policies for controlling and licensing street vendors in the musi vi bridge are carried out properly by dividing the execution pattern starting from the perfect day and time. that is divided into three times, namely morning, evening and night. with a period that is not too close and too far away to minimize that, street vendors are accustomed to the control pattern, so they cannot outsmart the exact way by remembering when the control took place. then the interview was continued by digging deeper into the number of personnel or human resources in controlling street vendors in the musi vi bridge area. "the number of personnel or members deployed starting from giving out appeals to carrying out joint control of street vendors is approximately 100 personnel, and we do this control more often in the morning" (interview with mr muhammad faruq 19/05/2022). "yes, sis, the number of our human resources is approximately 100 personnel, consisting of members of the transcript of the sub-district tanggal keterangan march 13 2021/ evening subdistrict head, subdistrict secretary, section head of peace & order, staff of peace & order, public security and order supervising officer march 22 2021/ morning subdistrict head, public orders enforcers, section head of peace & order april 3 2021/ evening section head of peace & order, peace & order staff, public security and order supervising officer june 9 2021/ morning section head of peace & order, indonesia national army, police, department of transportation , public orders enforcers june 14 2021/morning section head of peace & order, indonesia national army , police, department of transportation, public orders enforcers june 26 2021/evening section head of peace & order , indonesia national army , police, department of transportation, public orders enforcers september 17 2021/ evening section head of peace & order, peace & order staff public security and order supervising officer, head of village publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 130 of ulu i, the trantib of viilage of 2 ulu, the national police, public security and order supervising officer, and public orders enforcers. as for the control time itself, indeed, we often carry out the policing at around 10 am, but it is possible that we also carry out the policing at night, especially on saturday nights. because on saturday nights, there are still many street vendors selling on the shoulder of the road or the sidewalk at the musi 6 bridge." (interview with mrs caroline sorta, 19/05/2022). on this indicator, the researcher interviewed the staff for the plan for the prevention & enforcement of trantib violations, the security & order manager, the head of trantib and the sub-district head of seberang ulu i. from the researcher's interviews, the researcher concluded that as the implementer of the trantib sub-district, they had carried out their duties according to their respective portions respectively, although not optimal. however, the facilities and infrastructure are also adequate because access is not difficult to reach the place where the policy is enforced. figure 2 prevention & enforcement of trantib violations source: processed by authors, 2022 so, the researchers concluded from the indicators that the resources had been sufficient and carried out the task in accordance with their respective portions, although it was not optimal. it was seen from the lack of social awareness of the people selling on the musi 6 bridge, which was still low, so the local authorities could not fully obey the understanding of regional regulations. the street vendors. the source of funds or budget is considered appropriate for the problem of controlling street vendors at the musi 6 bridge in palembang city. the resources for facilities and infrastructure are sufficient for daily activities to regulate activities in the field. figure 3 inter-organizational engagement publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 131 source: processed by authors, 2022 then the indicators of communication between implementing agencies point to the mechanism of procedures that have been planned to achieve the goals and objectives of a program. this communication must be set as a reference, for example, how often regular meetings will be held, place and time. inter-organizational communication also refers to demands for mutual support between institutions related to programs/policies (subarsono, 2005). after conducting interviews with the number of staff in the sub-district, the researchers concluded that this indicator has been going well in supporting the implementation of the policy of controlling and licensing street vendors at the musi 6 bridge in palembang city. it can be seen from the coordination meetings that are held routinely by the district, which are divided into 2, namely joint meetings, which are held once every two weeks in the meeting hall of seberang ulu satu district and sectional meetings which are held once a week in the subdistrict head's room, this meeting is held to monitor the progress of the enforcement of street vendors around the musi 6 bridge. then the characteristics of the executing agency show how much the carrying capacity of the organizational structure, the values that develop, and the relationships and communication that occur in the internal bureaucracy. from this indicator, the researcher wanted to find out how the characteristics of the executing agency can influence the implementation of the controlling and licensing of street vendors at the musi 6 bridge— guided by the function and function of seberang ulu i sub-district and the handbook for controlling and licensing of street vendors as well as coordinating with village officers, village supervisory non-commissioned officers, public security and order supervising officer, and public orders enforcers. as for the duties and authorities in implementing the control and licensing of street vendors at the musi 6 bridge, mr mukhtiar hijrun, and mr khairul effendi, has been divided according to their respective duties in accordance with the provisions set by the district of seberang ulu i, and at the end of each month, an evaluation will be carried out to determine the level of competence and commitment of the implementer himself. then for indicators of the social, economic and political environment. the researcher wants to know how the indicators of the social, economic and political environment can affect the implementation of controlling and licensing of street vendors on the musi 6 bridge. the researchers can conclude that it has been going well in supporting the implementation of the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 132 policy of controlling and licensing street vendors on the musi 6 bridge in palembang. from a social perspective, the community's response to the running of this program makes the community very happy because this program can reduce street vendors who trade anywhere. this program gets full support from the government, which can be seen from the government's efforts to provide solutions so that these traders sell at the places or stalls provided to ensure safety for traders and also create prosperity for the people who live around there. figure 4 leader’s attitude source: processed by authors, 2022 in the last indicator, namely the attitude of the executor, the researcher wants to know how the indicator of the executor's attitude can affect the implementation of controlling and licensing of street vendors on the musi 6 bridge—showing promising results by giving responsibility from the leadership for these tasks so that there is no overlap with other sectors and parties. however, the attitude of the executors in implementing this policy program is also unyielding, as can be seen in the series of mechanisms they employ in implementing this policy program, starting from field checks to joint control without committing acts of violence. conclusion based on the results of the research and discussion conducted, the researcher can conclude regarding the implementation of ordering and licensing of street vendors at the musi 6 bridge, seberang ulu i district, palembang city. controlling and permitting is an important thing that must be carried out—seeing the conditions around the musi 6 bridge, which are very disorderly, dirty and jammed caused by the accumulation of street vendors on the shoulder of the road up to the sidewalk. the program for controlling and licensing street vendors at the musi 6 bridge aims to change traders' mindsets and behaviour paths that conform to society's values and norms. the researcher uses the theory from van meter van horn in which there are several indicators, namely policy standards and targets, resources, communication between implementing agencies, characteristics of executing agencies, social environment, and executor attitudes. after the researchers conducted research by collecting primary and secondary data on the implementation of ordering and licensing of street vendors at the musi 6 bridge, seberang ulu i district, palembang city, it has gone even though after controlling, there are still street vendors who are stubborn to sell on the musi vi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 133 bridge, this needs to be looked at again to find a solution that can overcome this problem effectively. with the conclusions above, the researcher will provide suggestions so that the implementation of controlling and licensing of street vendors at the musi bridge 6 across the ulu i sub-district of palembang city can run more optimally. second, it is necessary to have a group or association within each street vendor so that it is easier to carry out monitoring and supervision. third, the community must further increase awareness to comply with applicable regulations. references afrizal. (2019). metode penelitian kualitatif. depok : pt. raja grafindo persada sugiyono. (2008). metode penelitian kuantitatif, kualitatif, dan r&d. bandung: alfabeta abdul, k. m. (2019). implementasi kebijakan penataan pedagang kaki lima (studi kasus di pasar sore kota tanjung selor kabupaten bulungan). dinamika governance: jurnal ilmu administrasi negara, 9 (1). antoni, d., herdiansyah, m. i., akbar, m., & sumitro, a. (2021). pengembangan infrastruktur jaringan untuk meningkatkan pelayanan publik di kota palembang. jurnal media informatika budidarma, 5(4), 1652-1659. dwipasari, t. (2021). implementasi kebijakan penataan dan pemberdayaan pedagang kaki lima (pkl) di zona merah kota sukabumi. decision: jurnal administrasi publik, 3 (2). dengah, j. novie, p., kairupan, j. (2017). evaluasi kebijakan penertiban pedagang kaki lima di kota manado”. eksekutif: jurnal jurusan ilmu pemerintahan, 2 (2). febriyanti, d., & isabella, i. 2019. “implementasi kebijakan perlindungan tenaga kerja indonesia (tki) di luar negeri pada tahap pra penempatan (studi kasus tki kota palembang). jurnal pemerintahan dan politik, 1(2). febriyanti, d., isabella. (2016). implementasi kebijakan perlindungan tenaga kerja indonesisa (tki) di luar negeri pada tahap pra penempatan. jurnal pemerintahan dan politik, 1 (2). fels, i. (2009). implementasi kebijakan: perspektif. model dan kriteria pengukurannya. gemar eksos, 5 (1). hamidjoyo, k. (2005). analisis faktor-faktor yang mempengaruhi keberhasilan implementasi kebijakan penataan, pembinaan dan penertiban pedagang kaki lima (pkl)di surakarta (study kasus di kecamatan laweyan). dialogue, 2(2). lucky, s.o., sari, a.y.p. (2021). studi literatur: penataan dan pemberdayaan sektor informal: pedagang kaki lima. jurnal kajian ruang, 1(1). mirnawati, w., agustina, h., & nariyah, h. (2016). implementasi kebijakan pemerintah kota cirebon dalam meningkatkan ketertiban pedagang kaki lima (studi kasus di jl. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | december 2022: 121-134 e-issn 2715-9256 =========================================================================== dandi irawan subandra, doris febriyanti, isabella implementation of policy for controlling and licensing of street vendors in the city of palembang 134 siliwangi kota cirebon). jurnal ilmiah publika, 4 (1). megawati, s. (2022). implementasi kebijakan program rumah bersubsidi bagi masyarakat berpenghasilan rendah (mbr) di kecamatan driyorejo kabupater gersik. jurnal publika. prasetyo, d.w.p. (2015). implementasi kebijakan penertiban pedangang kaki lima di pasar johar kota semarang. jurnal studi politik dan pemerintahan, 5 (4). purnama, a.s., rosyad, f. (2021). analisis faktor kemacetan di ruas jalan alamsyah ratu perwiranegara. bina dharma conference on engineering science, 3 (2). raditya, h. (2014). implementasi kebijakan peraturan daerah nomor 5 tahun 2007 tentang ketentraman dan ketertiban umumterhadap pedagang kaki lima di kawasan sempadan afvoer bono, kecamatan gedangan, kabupaten sidoarjo." jurnal administrasi publik mahasiswa universitas brawijaya, 2 (2). ratih, c.i.s.s., a.a gede, o.w.m., winaya, m.d. (2022). implementasi peraturan daerah nomor 2 tahun 2015 dalam penataan pedagang kaki lima di kota denpasar. 3(2). rifani, d. (2022). implementasi kebijakann pelayanan administrasi kependudukan melalui sistem informasi administrasi kependudukann (siak) di masa pandemi covid-19 di kecamantan jatirogo kabupaten tuban. publika, jurnal ilmu administrasi negara. sumah, r. i. s., lengkong, f., & plangiten, n. (2020). implementasi kebijakan penertiban pedagang kaki lima di kawasan taman kesatuan bangsa kota manado. jurnal administrasi publik, 6(89). wahab, a.s. (2012). analisis kebijakan: dari formulasi ke penyusunan model-model implementasi kebijakan publik. jakarta: pt. bumi aksara. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 32 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi 1khaerul umam, 2dedeng maolani, 3widi maulana rahman 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; umam@uinsgd.ac.id 2administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; dedeng@uinsgd.ac.id 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; widimr72@gmail.com abstract the cipeundeuy village government runs the village financial system, but the implementation still has several problems, including lack of facilities and infrastructure, lack of human resources and communication capabilities that are not going well. the purpose of this research is to find out how to implement the village financial system (siskeudes) policy in cipeundeuy village. this study uses the theory of the implementation of van horn and van metter in agustino (2014). the method used is descriptive qualitative. data collection techniques used were interviews, observation, and documentation. analysis of the data used is the hubberman model in mukhtar (2017). the results showed that the implementation of the use of siskeudes has not gone well. this can be seen from the lack of infrastructure, lack of human resources and communication capabilities that are not going well. suggestions that can be given are the fulfillment of supporting facilities, there must be a shared desire to run the siskeudes and improve and strengthen communication patterns. keywords: public policy, policy implementation, village, financial system pendahuluan untuk imembantu iterwujudnya ipelaksanaan ipemerintah idaerah iyang imandiri iatau isering ikita isebut iotonomi idaerah sangat iakan ibergantung ipada isiap iatau itidaknya ipemerintah idaerah idalam mengelola isistem ipemerintahannya iagar iterwujudnya ipembangunan iyang iefisien, iefektif, iakuntabel idan itransparan idan ijuga imendapat ipartisipasi idari imasyarakat idi idalam ipenyelenggaraan ipemerintahannya. pemerintah pusat ingin mendongkrak mindset ini dengan dikeluarkannya undang undang selama iini idesa idianggap isebagai itempat iyang iudik idan irendahan idi ibanding kelurahan, sehingga itidak isedikit idesa iyang iberalih imenjadi ikelurahan iuntuk mengangkat iderajat isosial di imata imasyarakat ilainnya. ihal iini itentu itidak ibisa membuat no. 6 tahun 2014 tentang desa yang terbaru yang mana desa merupakan daerah otonom dan berhak untuk mengatur dan mengelola desanya sendiri. sebagai ipemerintah idaerah iyang imemiliki iotonomi idaerah isecara ipenuh, iuntuk melaksanakan ipemerintahannya, imaka ipemerintah idesa idiharuskan iuntuk imencari imencari dana isendiri iuntuk imengembangkan idesanya. meski sekarang didalam undang undang no. 6 tahun 2014 menyatakan bahwa desa akan mendapatkan bantuan dari apbn setiap tahunnya sekitar 600 juta hingga 1,2 milyar yang tercantum dalam uu no. 6 tahun 2014 pasal 72 ayat (1) dan ayat (4) tentang desa, akan tetapi desa tidak sepenuhnya menggantungkan pendapatannya dari bantuan tersebut. sesuai dengan amanat undang-undang mailto:umam@uinsgd.ac.id mailto:widimr72@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 33 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi no.32 tahun 2014 tentang pemerintahan daerah, iyaitu idalam ipenyelenggaraan iotonomi idaerah idirasakan iperlu iagar imenekankan ipada iprinsip-prinsip ipemerintahan iyang ibaik (good igovernance) idan ipemerintahan iyang ibersih (clean igovernance) iuntuk imewujudkan ipembangunanidaerahiyang idesentralistik idan idemokratis. untuk imewujudkan iprinsip-prinsip iyang ibaik idiperlukan isebuah ipengelolaan ikeuangan iyang iakuntabel idan itransparan idalam ihal iini ipemerintah imengeluarkan isebuah iinovasi iuntuk imendukung iasas iakuntabel idan itransparan imelalui iperaturan imenteri idalam inegeri i(permendagri) ino. i113 itahun i2014 itentang ipengelolaan ikeuangan idesa, idesa-desa idi iindonesia imencari iserta imemanfaatkan iaplikasi ikeuangan idesa idari iberaneka ipengembang iaplikasi i(developer). ipada iakhir i2015 ilalu, ikemeterian idalam inegeri ibersepakat idengan ibpkp iuntuk imenyosialisasikan iaplikasi ibesutan ibpkp, iyang idiberi ilabel isimda isebagai istandar ipelaporan iapbdes. idalam iperkembangannya, isimda iberrganti inama imenjadi isiskeudes idan imulai idiperkenalkann ike idesa-desa idi iindonesia.adanya isiskuedes imerupakan ilangkah ibaru ipemerintah iuntuk imenghadapi ikemajuan iteknologi idan imencoba imenutupi icelah iyang iselama iini isering iterjadi ipelanggaran idan ipenyimpangan idalam ipelaporan ikeuangan. isehingga ipenerapan isiskeudes iini imenjadi isolusi iyang iditawarkan iuntuk iselangkah ilebih imaju idalam imenerapkan iasas-asas ipemerintahan yang baik (good igovernance). penerapan isiskeudes idi ikabupaten isukabumi imulai iditerapkan ipada itahun i2016 inamun ipada isaat iitu ihanya itiga idesa iyang isudah iberjalan iyaitu idesa ikarang ipapak, idesa ibojong ikaler, idan idesa icitanglar. ipada itahun i2017 ipenerapan isiskeudes idi ikabupaten isukabumi isudah imenyentuh iangka i70% inamun iada ibeberapa idesa iyang imasih iperlu ibimbingan idalam imelaksanakan isiskeudes iini, idi ikecamatan isurade iitu isendiri idesa iyang ibaru imelaksanakan isiskeudes isekitar i50%. ipada itahun i2018 idi ikecamatan isurade isiskuedes isudah ihampir iberjalan isepenuhnya iyaitu isekitar i90% inamun iada ibeberapa idesa iyang imasih ibelum iberjalan iyaitu idesa isirnasari, idesa icipeundeuy, idan idesa iwarnasari. sebagai isalah isatu ikecamatan iyang iberada idi idaerah ipelosok, ikecamatan isurade imembutuhkan iperhatian ikhusus, iperhatian idalam ipengawasan imaupun idari isegi ibimbingan. isebagian idesa iyang iada idalam iruang ilingkup ikecamatan isurade imemiliki imasalah iyang isama idalam ipengawasan idan ibimbingan imaka idari iitu ipenerapan isiskeudes imenjadi itantangan iyang isulit ibagi ibeberapa idesa. imasih iada ibeberapa idesa idalam iruang ilingkup ikecamatan isurade iyang imasih iterkendala idalam ipenerapan isiskeudes iini, ibahkan iada ibeberapa idesa iyang ibelum ibisa imenerapkan isama isekali idan ibeberapa imasih idalam itahap ibimbingan idesa ilain. model ipendekatan itop-down iyang idirumuskan iolehivan imetter idan ivan ihorn idalam (agustino, i2014) idisebut idengan ia imodel iof ithe ipolicy iimplementation. iproses iimplementasi iini imerupakan isebuah iabstraksi iatau iperformansi isuatu iimplementasi ikebijakan iyang ipada idasarnya isecara isengaja idilakukan iuntuk imeraih ikinerja iimplementasi ikebijakan ipublik iyang itinggi iyang iberlangsung idalam ihubungan iberbagai ivariabel. imodel iini imengandalkan ibahwa iimplementasi ikebijakan iberjalan isecara ilinier idari ikeputusan ipolitik iyang itersedia, ipelaksana, idan ikinerja ikebijakan ipublik. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 34 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi ada ienam ivariabel, imenurut ivan imetter idan ivan ihorn, iyang imempengaruhi ikinerja ikebijakan ipublik itersebutiadalah: 1) ukuran idan itujuan ikebijakan 2) sumber idaya 3) karakteristik iagen ipelaksana 4) sikap/kecenderungan i(disposition) ipara ipelaksana 5) komunikasi iantarorganisasi idan iaktivitas ipelaksana 6) lingkungan iekonomi, isosial, idan ipolitik. sesuai idengan ilatar ibelakang ipenelitian idi iatas iyang itelah idipaparkan, imakaitujuan idari ipenelitian iini iadalah iuntuk imengetahui ibagaimana iimplementasi ikebijakan ipenggunaan isistem ikeuangan idesa i(siskeudes) idi idesa icipeundeuy. metode penelitian penelitian iiniimenggunakanipendekatanikualitatif dengan bentuk penelitian deskriptif. metode deskriptif ikualitatif iini idigunakan ikarena ibeberapa ipertimbangan, yaitu bahwaipenelitian iini ingin menggambarkan permasalahan isosial sebenarnya yang terjadi di lapangan dan berusaha untukimenganalisis permasalahan sosial tersebut sesuai dengan pertanyaan penelitian. penelitian ini ingin memberikan gambaran mengenai implementasi kebijakan pengguunaan system keuangan desa di kabupaten sukabumi. jenis data yang digunakan dalam penelitian ini adalah data kualitatif. data kualitatif merupakan sumber dari deskripsi yang luas, dimana pengumpulan data dipandu oleh fakta-fakta yang ditemukan pada saat penelitian dilapangan. oleh karena itu, analisis data yang dilakukan pun berdasarkan faktafakta yang ditemukan. sumber data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. dalam rangka mengumpulkan data-data penelitian, penulis melakukan wawancara mendalam kepada beberapa informan yang terkait serta studi dokumentasi. sedangkan dalam melakukan analisis data, peneliti menggunakan model miles dan huberman (2007) tentang analisis data yang terdiri dari beberapa langkah yaitu, reduksi data, data display atau penyajian, penarikan kesimpulan/ verifikasi. hasil dan pembahasan deskripsi ihasil ipenelitian iini imerupakan isuatu idata idan fakta yang peneliti dapatkan langsung dari lapangan serta disesuaikan dengan teori yang peneliti gunakan yaitu menggunakan teori implementasi kebijakan menurut van metter dan van horn dalam agustino (2014). dalam teori tersebut, proses implementasi ini merupakan sebuah abstraksi atau performansi suatu implementasi kebijakan yang pada dasarnya secara sengaja dilakukan untuk meraih kinerja implementasi kebijakan publik yang tinggi yang berlangsung dalam hubungan berbagai variable. model ini mengandaikan bahwa implementasi kebijakan berjalan secara linier dari keputusan politik yang tersedia, pelaksana, dan kinerja kebijakan publik. 1. ukuran dan tujuan kebijakan pelaksanaan kebijakan tidak terlepas dari sebuah peraturan sebagai landasan pelaksana kebijakan. suatu implementasi kebijakan dapat diukur tingkat keberhasilannya jika ukuran dan tujuan dari kebijakan memang realistis dan sesuai dengan sosio kultur yang berada di level pelaksana kebijakan dan pengawas kebijakan. melaksanakan siskuedes disuatu desa tentu tidaklah mudah terlebih lagi dilaksanakan di suatu daerah yang masih pelosok seperti desa cipeundeuy yang berada di selatan kabupaten sukabumi. imeski idari itahun i2015 imenteri publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 35 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi idalam inegeri ikala iitu imembuat iregulasi kebijakan imengenai isiskeudes, inamun inyatanya isiskeudes iini ibelum ibisa iterealisasi idi seluruh idesa idi iindonesia. icontohnya idi idesa icipeundeuy iitu isendiri, iberdasarkan ihasil wawancara idengan bapak suhenda, sebagai isekretaris idesa icipeundeuy, yangimenyebutkan bahwa: “sulit, ikarena iterbatasnya isumber idaya imanusia idan isarana iprasarana iyang ikurang imemadai isehingga imengakibatkan iterhambatnya ipelaksanaan isiskeudes idi idesa icipeundeuy.” (7 ifebruari i2019, ipukul i09.00 iwib, idi ikantor idesa icipeundeuy). berdasarkan iwawancara idiatas ibisa idisimpulkan ibahwa ipelaksanaan ikebijakan penggunaan isiskeudes imasih isulit idilaksanakan idi idesa icipeundeuy, ihal itersebut diakibatkan ikarena iterbatasnya ikemampuan iyang idimiliki ioleh ipegawai idan ikurang tersedianya isarana idan iprasarana iyang imumpuni. hal tersebut juga diperkuat oleh pendapat dari pak ade gusti sebagai bendahara desa ciepeundeuy atau kaur keuangan yang melalui sebuah wawancara yang disampaikan sebagai berikut. “seperti yang telah disampaikan tadi desa cipeundeuy memiliki keterbatasan baik dalam sumber daya manusia maupun sarana prasarana yang menunjang.” (7 februari 2019, pukul 10.00 wib, di kantor desa cipeundeuy). berdasarkan wawancara diatas dapat dipastikan bahwa memang pelaksanaan siskeudes di desa cipeundeuy memang sulit untuk diterapkan. tujuan dari adanya siskeudes yaitu untuk memudahkan dalam proses keuangan yang ada di desa serta agar keuangan di desa lebih transparan dan akuntabel. kesesuaian tujuan yang dimiliki desa akan menjadi pendorong pelaksaan siskeudes. seperti yang dinyatakan oleh kepala desa cipeundeuy sebagai berikut. “99% siskeudes sesuai dengan tujuan desa cipeundeuy. namun 1% tidak sesuai karena desa cipeundeuy berada di perkampungan.” (14 februari 2019, pukul 14.30 wib, di kantor desa cipeundeuy). hal ini juga senada dengan yang disampaikan oleh sekretaris kecamatan surade yang menerangkan secara lebih meluas mengenai keselarasan antara tujuan siskeudes dengan tujuan kecamatan surade sebagai berikut. “siskeudes merupakan sebuah inovasi dalam pengelolaan keuangan desa. siskeudes sangat membantu desa dalam pengeloaan keuangan di desa sehingga pengelolaan keuangan di desa bisa berjalan dengan efektif dan efisien. selain itu dapat mengurangi celah-celah dalam penyalahgunaan keuangan yang berasal dari pusat maupun provinsi seperti apa yang telah dicita-citakan masyarakat mewujudkan desa yang akuntabel.” (11 februari 2019, pukul 13.30 wib, di kantor kecamatan surade). berdasarkan hasil wawancara diatas menunjukan bahwa pihak kecamatan menyambut baik adanaya siskedeus ini karena kebijakan siskeudes merupakan sebuah inovasi yang sangat baik karena selain membuat pengeloaan keuang di desa menjadi efektif dan efisien siskeudes juga dapat mencegah adanya penyalahgunaan dari perencanaan sampai kepada pelaksanaan, bahkan beliau menambahkan bahwa ini bukan hanya menjadi keinginan dan harapan dari kecamatan tetapi juga merupakan harapan dari masyarakat desa. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 36 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi 2. sumber daya sumber daya sangat berperan penting dalam pelaksanaan suatu kebijakan. implementasi kebijakan perlu dukungan sumber daya baik sumber daya manusia (maupun sumbe daya non manusia. pertama adalah sumberdaya manusia, dalam proses pelaksanaan siskeudes di desa cipeundeuy unsur sumber daya manusia yang paling berperan adalah sekretaris desa, karena sekretaris desa lah yang menjalankan dan melaksanakan siskeudes. seperti yang sudah disinggung diatas bahwa desa cipeundeuy memilik beberapa masalah mengenai pelaksanaan siskeudes salah satunya sumber daya manusia. hal ini disebutkan oleh pendamping desa melalui sebuah wawancara sebagai berikut. “siskeudes sulit dikarenakan karena perangkat desa kurang memiliki keinginan untuk belajar padahal mereka memiliki potensi untuk mengerjakan bahkan kadang juga dikerjakan oleh orang lain.” (8 februari 2019, pukul 09.30 wib, di kantor desa cipeundeuy). dilihat dari hasil wawancara diatas bisa disimpulkan bahwa memang sumber daya manusia di desa cipeundeuy memiliki sebuah permasalahan yang menghambat pelaksanaan siskeudes tadi, watak dari pelaksana yang tidak mau belajar menjadi benalu yang membuat siskeudes tidak dapat berjalan dan cenderung mengandalkan orang lain. hal ini juga disampaikan oleh sekretaris kecamatan mengenai sumber daya manusia yang ada di desa-desa wilayah kecamatan surade sebagai berikut. “tidak terlalu sulit karena rata-rata perangkat desa yang berada di wilayah kecamatan surade memiliki pengetahuan dan pemahaman di bidang teknologi dan informasi, tinggal sejauh mana perangkat desa mau mempelajari siskeudes tersebut.” (11 februari 2019, pukul 13.30 wib, di kantor kecamatan surade). i dari ihasil iwawancara idiatas idapat idisimpulkan ibahwa idari isegi ipemahaman iinformasi idan iteknologi ikhususnya isistem ikomputerisasi isecara iumum imemang ipara iperangkat idesa iini isudah icukup imumpuni itapi ihal itersebut idikembalikan ilagi ikepada isejauh imana iperangkat idesa itersebut imau imempelajari idan imendalami imengenai isiskeudes. kedua iadalah isumber idaya ifinansial, iterkait isumber idaya ifinansial itidak iterlepas idari ianggaran ibaik iitu iapbd imaupun iapbn. isesuai idengan iuu idesa ino. i6 itahun i2014, idesa imendapat idana idari iapbn isekitar i600 ijuta ihingga i1,2 imiliyar iuntuk isetiap itahunnya. imaka idari iitu isetiap idesa iakan imenerima idana isedemikian ibanyak idari ipemerintah ipusat isecara icuma-cuma iyang iharus idikelola ioleh idesa. ihal iini itentu isangat imendukung iuntuk ipenyedian isarana-prasarana iuntuk ipemenuhan isarana iyang idibutuhkan ioleh idesa iuntuk imelaksanakan ikebijakan isiskeudes. hal iini ijuga idi idukung ioleh ipernyataan ikepala idesa imengenai ikecukupan ifinansial iuntuk imendukung ipelaksanaan isiskeudes isebagai iberikut “anggaran iuntuk imelaksanakan isiskeudes icukup, inamun iapabila iuntuk ipelaksanaan idilapangan ianggaran imasih ikurang.” (wawancara idengan ibapak ikuswandi, i14 ifebruari i2019, ipukul i14.30 iwib, idi ikantor idesa icipeundeuy). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 37 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi berdasarkan ihasil iwawancara idiatas idapat idisimpulkan ibahwa ianggaran iatau ifinansial iyang idimiliki ioleh idesa icipeundeuy imencukupi iuntuk imelaksanakan ikebijakan isiskuedes idi idesa icipeundeuy iselain idari ipihak idesa ipihak ikecamatan ijuga imemberikan iintruksi ikepada idesa-desa iyang iada idi iwilayah ikecamatan isurade iagar imenyediakan ianggaran iuntuk imelaksanakan isiskeudes isebagai iberikut. “dalam isetiap ipenyusunan ianggaran ikami iselalu imendorong iagar idesa idapat iberjalan idengan ibaik, ikami ijuga imengintruksikan iagar ikebijakan isiskeudes imenjadi iprioritas iagar ikelengkapan isarana idan iprasarana isegera idipenuhi ikhususnya iinternet.” (11 ifebruari i2019, ipukul i13.30 iwib, idi ikantor ikecamatan isurade). melalui ipernyataan itersebut idapat idilihat ibahwa ipihak ikecamatan ipun imendukung idan imemberikan iintruksi ikepada itiap-tiap idesa ikhusunya idesa iyang imemiliki isarana idan iprasarana iyang icukup iuntuk imelaksanakan isiskeudes. ketiga iadalah isumber idaya iwaktu, isumber idaya iwaktu iini imemfokuskan ikepada iapakah iwaktu iyang idipergunakan iuntuk imelaksanakan isebuah ikebijakan iitu icukup ikarena iseperti iyang itelah idisampaikan idiatas ibahwa iwaktu ipun imemiliki iandil ibesar iterhadap iterlaksananya isebuah ikebijakan ikhusussnya idalam ihal iini iimplementasi ikebijakan ipenggunaan isistem ikeuangan idesa i(siskeudes). i iseperti iapa iyang idikemukakan ioleh isekretaris ikecamatan isebagai iberikut. “tidak idipungkiri ibahwa ikebijakan isiskeudes iini imemang ikebijakan iyang imasih ibaru inamun idisi ilain idesa iharus isegera iterintegrasi isiskeudes isehingga ipemberian ipengetahuan imasih ikurang, isehingga iharus iterus idiberikan ipemahaman isambal iberjalan” (11 ifebruari i2019, pukul i13.30 idi ikantor ikecamatan isurade). berdasarkan ihasil iwawancara idiatas idapat idisimpulkan ibahwa imemang iwaktu iyang idiperlukan ibagi idesa-desa iuntuk imempelajari isiskeudes iini iterlalu isingkat ikarena iyang imenjadi ikendala idalam ipenerapan inya iitu ipemerintah ipusat icenderung iterburuburu iuntuk imenerapkan isiskeudes isehingga ipenerapan isiskeudes ikurang ioptimal ikarena isumber idaya imanusia iyang ibelum isiap. senada idengan iitu ikepala idesa icipeundeuy ipun imemberikan ipernyataan iyang isama imengenai ihal itersebut. “waktu iyang idiberikan iuntuk imempelajari isiskeudes itidak icukup ikarena isukabumi iadalah ikabupaten iterluas ise ijawa idan ibali. inamun ikami iberusaha imendorong iperangkat idesa iyang iada iagar idapat imempelajari idengan imaksimal iserta iterus iberkoordinasi idengan ibpmd.”. (14 ifebruari i2019, ipukul i14.30 iwib, idi ikantor idesa icipeundeuy). berdasarkan iwawancara idiatas idapat idilihat ibahwa imemang iwaktu iyang idibutuhkan untuk imempelajari isiskeudes iini imemang itidak icukup idengan ialasan ikabupaten isukabumi merupakan ikabupaten iterluas isejawa ibali isehingga ikoordinasi imenjadi isedikit iterhambat. ketigaisumberidaya tersebutisalingiberkaitan antara isumber idaya imanusia, isumber daya finansial idan isumber idaya iwaktu. sumber daya manusia dalamipelaksanaanisiskeudesidiidesaicipeundeuyiini memilikiikekuranganidalam halisegi pembelajaran iaparat iatau ipegawai idesa icipeundeuyiituisendiri ikurang imemiliki publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 38 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi ikeinginan iuntuk ibelajar idan icenderung mengandalkaniorangilain. sedangkan idalam isumber idaya ifinansial isangat icukupiuntuk imelaksanakan isiskeudes iini ikhusunya ipenganggaran iuntuk imelengkapi isarana idan iprasarana iuntuk imelaksanakan isiskeudes idan iwaktu iyang idibutuhkan iuntuk imempelajari isiskeudes iini itidak icukup. 3. karakteristikiagen pelaksana agen pelaksana ikut menjadi salah satu hal yang harus diperhatikan dalaam sebuah implementasi. dalam salah satu indikator teori van metter dan van horn ini pusat perhatian pada agen pelaksana meliputi organisasi formal dan organisasi informal yang akan terlibat pengimplementasian kebijakan public. hal ini sangat penting karena kinerja implementasi kebijakan publik akan sangat banyak dipengaruhi oleh ciri-ciri yang tepat serta cocok dengan para agen pelaksananya. misalnya, implementasi kebijakan publik yang berusaha untuk merubah prilaku atau tindak laku manusia secara radikal, maka agen pelaksana projek itu haruslah berkarakterisitik ikeras idan iketat ipada iaturan iserta isanksi ihukum. iserta iapabila ikebijakan publik iitu itidak iterlalu imerubah iprilaku idasar imanusia, imaka idapat isaja iagen ipelaksana yang iditurunkan itidak isekeras idan itidak isetegas ipada igambaran iyang ipertama. dilihat idari ipengertian idiatas ibahwa iuntuk imelaksanakan ikebijakan isiskeudes idi isuatu idesa ibukanlah isuatu iyang imudah iapalagi iditerapkan idi idaerah-daerah ipelosok iyang ibisa idikatakan imasih idaerah itertinggal. ipemikiran idan ipemahaman iyang imasih itradisional imenjadikan iaparatur ipemerintah iberada idi izona inyaman idan isulit iuntuk imenerima isebuah iperubahan iseperti iapa iyang idisampaikan ioleh isekretaris idesa isebagai iberikut. “karena ikebanyakan ipegawai isudah idalam iusia itidak iproduktif imaka ikemauan iuntuk ibelajar idan imenerima ihal-hal ibaru iitu ikurang.” (7 ifebruari i2019, ipukul i09.00 iwib, idi ikantor idesa icipeundeuy). berdasarkan iwawancara idiatas idapat idilihat ibahwa imemang imindset ipara iaparatur ipemerintahh idesa iberada idi iusia iyang itidak iproduktif idan isulit imenerima iakan ihal-hal ibaru. imeski imindset ibukan imenjadi ihambatan iutama idalam imenjalankan isiskeudes idi idesa icipeundeuy inamun iapabila ipara iaparaturnya itidak imemiliki ikeinginan iuntuk imempelajari idan imelaksanakan inya, ipelaksanaan isiskeudes itidak iakan iterwujud. iseperti iapa iyang idikatakan ioleh ipendamping idesa icipeundeuy isebagai iberikut. “tidak iada ihambatan isemua imenerima ikebijakan itersebut icuman iseperti iyang itadi idikatakan ibahwa ihambatannya ikarena itidak imau itekun ibelajar isiskeudes.” (i8 iferbruari i2019, ipukul i09.30 iwib idi ikantor idesa icipeundeuy). berdasarkan iwawancara idiatas idapat idisimpulkan ibahwa ikendala iyang idihadapi ioleh ipemerintah idesa icipeundeuy idalam imenjalankan isiskeudes iadalah iindividualnya. ihal iini idikarenakan ipara ipelaksana isiskeudes itidak imau imempelajari idan imendalami itentang isiskeudes isehingga ipelaksanaan isiskeudes imenjadi iterhambat. 4. sikap/kecenderungan i(disposition) ipara ipelaksana keberhasilan iatau itidaknya ikinerja iimplementasi ikebijakan ipublik iakan iditentukan idengan isikap ipenerimaan iatau ipenolakan idari i(agen) ipelaksana. imaka idari iitu isangat imungkin iterjadi ioleh ikarena ikebijakan iyang idilaksanakan ibukanlah ihasil iformulasi iwarga isetempat iyang imengenal ibetul ipersoalan idan ipermasalahan iyang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 39 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi imereka irasakan. itetapi ikebijakan iyang iakan idilaksanakan iimplementor iadalah ikebijakan “dari iatas” (top idown) iyang isangat imungkin ipara ipengambil ikeputusannya itidak ipernah imengetahui bahkan itidak imampu imenyentuhikebutuhan, ikeinginan, iatau ipermasalahan iyang iwarga iingin iselesaikan. sikap penerimaan dalam pelaksanaan kebijakan siskeides degan ikut menjalankan siskeudes tersebut, mulai melengkapi sarana dan prasarana yang belum ada dan terus berkoordinasi dengan desa lain. seperti yang disampaikan oleh sekretaris desa cipeundeuy sebagai berikut. “melengkapi sarana dan prasarana dengan merencanakan dalam anggaran yang akan datang serta tetap berkoordinasi dengan desa lain.”. (7 februari 2019, pukul 09.00 wib, di kantor desa cipeundeuy). berdasarkan iwawancara idiatas idapat idisimpulkan ibahwa ipemerintah idesa imenerima ikebijakan isiskeudes iserta imendukung ipelaksanaan isiskeudes iini idengan iterus iberkoordinasi idengan idesa ilain ikhususnya iyang ilebih idulu ibisa imelaksanakan isiskeudes iselain iitu ipemerintah idesa icipeundeuy ijuga iberusaha iuntuk imemenuhi ikebutuhan isarana idan iprasrana iyang idibutuhkan iuntuk imelaksanakan isiskeudes. iselain iitu itidak iada ipenolakan isedikitpun idari ipemerintah idesa icipeundeuy iuntuk imelaksanakan isiskeudes iseperti iapa iyang idisampaikan ioleh isekretaris idesa icipeundeuy isebagai iberikut i “sejauh iini itidak iada iindikasi ipenolakan idari ipihak imanapun itermasuk idari ipihak ipemerintah idesa icipeundeuy iitu isendiri” (7 ifebruari i2019, ipukul i09.00 iwib, idi ikantor idesa icipeundeuy). berdasarkan iwawancara idiatas idapat idilihat ibahwa ipemerintah idesa icipeundeuy itidak imenolak idengan iadanya isiskeudes iini idan ibahkan imendukung ipelaksanaan isiskeudes idengan imelaksanakan isiskeudes idan imenganggarkan iuntuk imelengkapi isarana idan iprasaran iyang ibelum itersedia iuntuk imenopang iterwujudnya isiskeudes. 5. komunikasi iantarorganisasi idan iaktivitas ipelaksana manusia sebagai pelaku kebijakan akan butuh komunikasi dalam menjalankan suatu kebijakan. komunikasi atau sering juga disebut koordinasi di intansi pemerintah merupakan mekanisme yang ampuh dalam implementasi kebijakan publik. isemakin ibaik ikoordinasi ikomunikasi idiantara ipihak-pihak iyang iterlibat idalam isuatu iproses iimplementasi, imaka iasumsinya ikesalahan-kesalahan iakan isangat ikecil iuntuk iterjadi. idan ibegitu ipula isebaliknya, idalam ipelaksanaan ikebijakan isiskeudes ikoordinasi imerupakan iperan ipenting idari isetiap ipihak iyang iterkait idengan ikebijakan itersebut. koordinasi isangat idibutuhkan iagar ipelaksanaan isiskeudes idapat iberjalan, iin iagar itidak iada itumpeng itindih itugas idari imasing-masing istakeholder isehingga itugas ipokok idan ifungsi idari itiap ipihak iyang iterkait iharus isudah imemahami. inamun idi idesa icipeundeuy iitu isendiri imemiliki ibeberapa ipermasalahan idalam ikomunikasi iseperti ikomunikasi iyang iantara iatasan idengan ibawahan iseperti iyang idikatan ioleh isekretaris idesa isebagai iberikut. “komunikasi iyang iterjalin iantara ikepala idesa idengan ipara istaf iberjalan ikurang ibaik ikarena ikepala idesa ijarang iberada idi ikantor.” (7 ifebruari i2019, ipukul i09.00 iwib, idi ikantor idesa icipeundeuy). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 40 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi berdasarkan iwawancara idiatas idapat idilihat ibahwa ikomunikasi iyang iterjalin iantara ikepala idesa idengan ibawahan iitu ikurang iberjalan idengan ilancar isehingga ikomunikasi iyang iterjalin iterganggu iselain iitu ikepala idesa ijuga ijarang imasuk ikantor ikarena ialasan iyang itidak ijelas. selain iitu isekretaris idesa iselaku ipelaksana ikebijakan itidak imemiliki ikomunikasi iyang ilencar idengan ipara istaf ilain ikhususnya idalam ipelaksanaan ikebijakan isiskeudes iini iseperti iapa iyang idikatakan ioleh ipendamping idesa isebagai iberikut: i “sebagai ibentuk idukungan isaya isering imemberikan imasukan ikepada isekdes iapabila itidak imau iuntuk imendalami isiskeudes iagar imencari istaf i ilain iyang ibenar-benar idapat idiandalkan iuntuk imenjalankan siskeudes” (8 ifebruari i2019, ipukul i09.30 iwib, idi ikantor idesa icipeundeuy). bisa ikita ilihat idari iwawancara idiatas isekretaris idesa itidak imau iberkoordinasi idengan istaf ilain idalam imenjalankan isiskeudes ipadahal isekretaris idesa itersebut itidak imampu iuntuk imelaksanakan ikebijakan isiskeudes itersebut. iselain idaripada iitu ikomunikasi iyang iterjalin iantara idesa icipeundeuy idengan idesa-desa ilain iyang ilebih idulu ibisa imenjalankan isiskeudes iberjalan ilancar iseperti iyang idikatakan ioleh ikepala idesa isebagai iberikut. “pasti ikarena isekarang isudah iada igrup ionline iantar iperangkat idesa iyang imempermudah iperangkat idesa iuntuk iberkoordinasi.” (14 ifebruari i2019, ipukul i14.30 iwib, idi ikantor idesa icipeundeuy). dilihat idari iwawancara idiatas idapat ikita ilihat iwalaupun idesa icipeundeuy imemiliki ipermasalahan idalam ikomunikasi iinternal idalam idesa inamun idesa icipeundeuy imemiliki ikomunikasi iyang ibaik idengan idesa ilain ikhususnya idalam ihal ikebijakan isiskeudes ihal iini idi idukung ioleh iadanya igrup isekdes iyang imemudahkan iuntuk isaling iberkomunikasi. 6. lingkungan iekonomi, isosial, idan ipolitik hal terakhir yang perlu juga diperhatikan adalah sejauh mana lingkungan eksternal turut mendorong keberhasilan kebijakan publik yang telah ditetapkan. lingkungan sosial, ekonomi, dan politik yang tidak kondusif dapat menjadi biang keladi dari kegagalan kinerja impelementasi kebijakan. karena itu, upaya untuk mengimplementasikan kebijakan harus pula memperhatikan kekondusifan kondisi lingkungan eksternal. jika dilihat dari lingkungan ekonomi dalam implementasi kebijakan siskeudes secara umum sudah cukup kondusif. walaupun tingkat perekonomian bisa dikatakan kurang baik karena jauhnya akses ke kota dan pusat perbelanjaan menjadikan pertumbuhan ekonomi cukup lambat. namun lingkungan perekonomian tidak terlalu berpengaruh dengan kebijakan siskeudes itu seperti yang disampaikan oleh sekretaris desa sebagai berikut “tidak ada pengaruhnya dikarenakan kebijakan siskeudes murni dibiayai oleh pemerintah pusat dan daerah.” (7 februari 2019, pukul 09.00, di kantor desa cipeundeuy). melalui iwawancara idiatas idapat idilihat ibahwa iekonomi ieksternal itidak imemiliki ipengaruh iterhadap ikebijakan isiskeudes ibahkan iekonomi iyang ididapatkan idari ipendapatan iasli idesa i(pad) itidak imemiliki ipengaruh ikarena iitu imurni ianggaran iyang iberikan ioleh ipusat. lingkungan ipolitik ijuga iyang itidak iterlepas idari ipemerintahan ibaik publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 41 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi idi idaerah imaupun idi idesa icukup imendukung ijalannya isiskeudes iini idengan iadannya ibeberapa ikali idiadakan iprogram ibimtek iyang idilaksanakan ioleh ipemerintah idaerah.lingkungan isosial imasyarakat idesa icipeundeuy icenderung iacuh idengan ipelaksanaan ipemerintahan iyang iada idi idesa icipeundeuy itentu isaja iperihal isiskeudes ijuga isama, iapalagi isiskeudes imerupakan ikebijakan iyang itidak ibersentuhan ilangsung idengan imasyarakat iluas isehingga ipengetahuan imasyarakat imengenai isiskeudes isangat itertutup. selain itu, terdapat enam variabel, menurut van meter dan van horn, yang mempengaruhi kinerja kebijakan publik tersebut (agustino, 2014), yaitu: mengenai ukuran dan tujuan kebijakan, sumber daya, karakteristik agen pelaksana, sikap/kecenderungan para pelaksana, komunikasi antarorganisasi dan aktivitas pelaksana, dan yang terakhir lingkungan ekonomi, social dan politik. berikut ini peneliti akan membahas lebih lanjut terkait analisis hasil penelitian. pertama, ukuran dan tujuan kebijakan. peneliti imelihat ibahwa ipelaksanan isiskeudes idi idesa icipeundeuy ikurang iberjalan idiakibatkan iselain ikarena ikeadaan idesa icipeundeuy iyang iberada idi idaerah ipelosok iyang imemang iuntuk imelaksanakan ikebijakan isiskeudes imasih isulit idiakibatkan ikarena isulitnya imenerima isebuah iperubahan idan iinovasi ibaru. iselain idaripada iitu ipara ipegawai itidak imemiliki ikeinginan iuntuk imempelajari isiskeudes itersebut, iselain iitu ikelengkapan isarana idan iprasarana iyang imenunjang ipelaksanaan isiskeudes ibelum itersedia iapalagi idalam ihal iini ibelum iada ijaringan iinternet iyang imemadai iuntuk imelaksanakan isiskeudes. disamping iitu, itujuan idibuatnya iaplikasi isiskeudes iini iselain isebagai ibentuk ikepedulian ipemerintah ipusat iuntuk imelaksanakan ipemerintahan idesa iyang ibaik ikhususnya idalam ihal ipengelolaan ikeuangan iyanga itransparan idan iakuntabel, iselain idari iitu isiskeudes ijuga imempermudah ipelaksaan ipengelolaan ikeuangan idi idesa ikarena iadanya iperubahan ibasis ipelaporan imanual ike ipelaporan iberbasis icomputer. iberdasarkan itujuan iini, ipelaksanaan isiskeudes idi idesa icipeundeuy ibelum imampu imencapai iekspetasi idari ipemerintah ipusat ikarena imasih iterhambat isumber idaya imanusia idan ifasilitas iyang iada. kedua, isumberdaya iyang iterdiri idari isumberdaya imanusia (human ireosources) idan isumberdaya inon imanusia (non ihuman iresources). ikondisi isumber idaya imanusia idalam ipelaksanaan isiskeudes idi idesa icipeundeuy iini iadalah isekretaris idesa. isehingga iapabila isumber idaya imanusia iatau isekretaris idesa iini itidak imemahami isiskeudes imaka ipelaksanaan isiskeudes idi idesa icipeundeuy iakan iterhambat. isangat idisayangkan ibahwa iperangkat idesa iyang isudah ijelas idigaji ipemerintah iseharusnya imemiliki ikemampuan iyang icukup iuntuk imelaksanakan isebuah ikebijakan ikhususnya idalam ihal iini ikebijakan isiskeudes iagar isupaya ipelaksanaan ipemerintah iyang ibaik (good igovernance) idapat idiwujudkan. sedangkan isumberdaya ifinansial isangat iberkaitan idengan isumber idaya iwaktu. iterkait isumber idaya ifinansial, idana iyang idipakai iuntuk imelaksanakan isiskeudes ikhususnya idalam isegi imelengkapi isarana idan iprasarana iyang imendukung isebagian ibesar imerupakan idana ibantuan idari ipemerintah, iwaktu iyang idibutuhkan iuntuk imempelajari isiskeudes iini ikurang icukup iuntuk ipemerintah idesa icipeundeuy ikarena ibeberapa ialasan iseperti ibelum iadanya ipemenuhan ikebutuhan isumber idaya imanusia idan ifasilitas iyang imemadai. ketiga, ikarakteristik iagen ipelaksana idalam ipelaksanaan ikebijakan isiskeudes iharuslah isinkron isatu isama ilain, inahwa ipelaksanaan isiskeudes idi idesa icipeundeuy ibanyak ihambatan iyang itelah idilewati idiantaranya iadalah ikurangnya ikualitas isumber idaya imanusia idan ikurangnya ifasilitas idalam ihal iini ijaringan iinternet. ikurangnya publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 42 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi isumber idaya imanusia iyang iada imemiliki ikemampuan iyang iminim iuntuk imelaksanakan isiskeudes idan isifatnya iyang imalas iuntuk ibelajar, imengapa idemikian ikarena ipemerintah itelah isering imelakukan ibimtek imengenai isiskeudes inamun itetap isaja itidak ibisa imelaksanakan isiskeudes. keempat, sikap/kecenderungan (disposition) para pelaksana. sikap penerimaaan atau penolakan dari (agen) pelaksana akan sangat banyak mempengaruhi keberhasilan atau tidaknya kinerja implementasi kebijakan publik. maka dalam penelitian ini, sikap yang ditampilkan adalah sikap penerimaan dari berkaitan dengan pelaksanaan kebijakan siskeudes. pemerintah desa cipeundeuy dalam hal ini mendukung pelaksanaan kebijakan siskeudes bahkan sebagai bentuk dukungannya pemerintah desa cipeundeuy mencoba melengkapi fasilitas yang mendukung pelaksanaan kebijakan siskeudes. kelima, yaitu komunikasi antarorganisasi dan aktivitas pelaksana. dalam pelaksanaan kebijakan siskeudes, koordinasi berperan sangat penting. karena, kebijakan siskeudes merupakan kebijakan dari pemerintah pusat yang dilaksanakan oleh pemerintah desa dengan melibatkan semua elemen dalam hal ini pemerintah desa dan dpmd. koordinasi dan komunikasi yang dilakukan oleh pemerintah desa cipeundeuy dilakukan sesuai dengan kebutuhan baik itu komunikasi dengan dpmd maupun dengan desa-desa lain yang sudah bisa melaksanakan kebijakan siskeudes sepenuhnya. kordinasi yang terjalin berjalan lancar dengan memanfaat kan kemajuan jaman yaitu melalui grup-grup di media sosial sehingga untuk berkoordinasi khususnya dalam hal kebijakan siskeudes. sedangkan koordinasi dan komunikasi yang dilakukan di dalam pemerintahan desa cipeundeuy kurang berjalan dengan baik khususnya dalam hal ini komunikasi yang terjalin antara atasan dengan bawahan, hal ini dikarenakan kepala desa selaku atasan tertinggi jarang memasuki kantor kepala desa sehingga tidak memberikan intruksi ataupun pengawasan kepada pelaksana siskeudes, sehingga kepala desa cenderung untuk acuh terhadap kebijakan siskeudes ini dan diserahkan sepenuhnya kepada sekretaris desa selaku pelaksana kebijakan siskeudes. keenam, iyaitu ilingkungan iekonomi, isosial, idan ipolitik. ijika idilihat idari ilingkungan iekonomi iyang iada idi idi ilingkungan idesa icipeundeuy ipada isaat isebelum idilaksanakan isiskeudes imayoritas imata ipencaharian iadalah ipetani idengan ilingkungan ipedesaan iyang ihijai isebagai ilahan ipertanian imereka. imeski imemiliki ikehidupan iyang isederhana inamun ikeasrian ilingkungan imembuat imasyarakat ibetah itinggal idi idesanya isendiri. lingkungan ipolitik ijuga iyang itidak iterlepas idari ipemerintahan ibaik idaerah imaupun idi idesa icukup imendukung ijalannya ikebijakan isiskeudes iini, iprogram ibimbingan iteknis isering idilakukan ioleh ipemerintah ipusat imaupun ipemerintah idaerah icukup imembantu ijalannya isiskeudes idi idesa icipeundeuy iini. lingkungan isosial imasyarakat idesa icipeundeuy itidak imemiliki ipengaruh iyang isignifikan iterhadap ikebijakan isiskeudes ikarena ikebijakan iini imerupakan ikebijakan idi itingkat iinternal idesa idan itidak ibersentuhan ilangsung idengan imasyarakat idesa isehingga imasyarakat idesapun ibanyak iyang itidak imengetahui iadanya ikebijakan isiskeudes iini. berdasarkan ipemaparan idi iatas, idapat idilihat ibahwa iimplementasi ikebijakan isiskeudes idi idesa icipeundeuy isecara iumum isudah iberjalan inamun imsih imemilik ibanyak ikendala, ibahkan idilaksanakan ioleh iorang ilain. imaka idari iagar ipelaksanaan ikebijakan isiskeudes iini idapat iberjalan idengan ioptimal iperlu idiadakan ibeberapa iperbaikan ikhususnya idalam ipemenuhan idan ipeningkatan ikualitas isumber idaya imanusia ikhusunya iyang iberkaitan idengan isiskeudes. isiskeudes iitu isendiri isangat ipenting ikarena iakan imempengaruhi ipembangunan iyang iakan idatang idi idesa icipeundeuy. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 43 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi simpulan berdasarkan ihasil ipenelitian idan itemuan-temuan idi ilapangan, imaka ipeyimpulan iakhir itentang iimplementasi ikebijakan ipenggunaan isistem ikeuangan idesa i(siskeudes) idi idesa icipeundeuy isecara iumum isudah iberjalan iwalaupun ibelum ioptimal, idilihat idari iberjalannya isiskeudes imeskipun iada ibeberapa ihal iyang imasih iperlu idiperbaiki iseperti ihal hal isebagai iberikut. pertama, isumber idaya imanusia iyang iada idalam ipelaksanaan ikebijakan isiskeudes iini isecara ikualitas isangat ikurang, ikarena ikurangnya iminat iuntuk imempelajari isiskeudes iini. ikurangnya ikeinginan iuntuk imemahami idan imenguasai isiskeudes iini imenyebabkan isumber idaya imanusia icenderung imalas idan itidak iberkembang idari isegi ikemampuan. kedua, ikurangnya ifasilitas iatau isarana idan iprasarana idalam ihal iini ibelum itersedianya ijaringan iinternet iyang imemadai iuntuk imelaksanakan ikebijakan isiskeudes iini, isedangkan ikebijakan isiskeudes iini ikebijakan iberbasis ikomputerisasi idan imemerlukan ijaringan iinternet ikarena iberbasis ionline. ketiga, ikurangnya ikomunikasi iyang idilakukan ioleh iperangkat idesa iterutama ipara ipelaksana ikebijakan isiskeudes iini. idalam ikomunikasi iyang idilakukan ioleh ikepala idesa idengan iaparatur idesa ikhususnya isekretaris idesa ibelum iberjalan idengan ilancar ikarena ikepala idesa iyang ijarang imasuk ikantor idesa. referensi abiding, s.z. 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(2006). akuntansi sektor publik (1 ed.). yogyakarta: bpfe. maksudi, b. (2017). dasar-dasar administrasi publik. depok: raja grafindo persada. moleong, l. (2011). metode penelitian kualitatif. bandung: remaja rosdakarya. mulyadi, d. (2016). studi kebijakan publik dan pelayanan publik. bandung: cv alfabeta. nugroho, r. (2014). public policy. jakarta: elex media komputindo. pasolong, h. (2014). administrasi publik. bandung: alfabeta. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.1 | juni 2019: 32-44 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ khaerul umam, dadang maolani, widi maulana rahman 44 implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi purba, r. (2017). capacity apparatus improvement in managing economics and finance towards independent village. rathod, p.b. (2010). contemporary public administration. india: abd. silalahi, u. (2012). metode penelitian sosial. bandung: refika aditama. sugiyono. (2010). metode penelitian administrasi. bandung: cv alfabeta. suharsaputra, u. (2014). metode penelitian kuantitatif, kualitatif, dan tindakan. bandung: pt refika aditama. widjaja, h. (2003). otonomi desa merupakan otonomi yang asli, bulat dan utuh. jakarta: pt. raja grafindo raja. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 73 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung implementasi kebijakan pengelolaan parkir kota bandung 1asep hidayat, 2aris munandar, 3armidiana 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; dr.asephi62@gmail.com 2institut agama islam sukabumi; risris.munandar89@gmail.com 3administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; sitijuliyani1@gmail.com abstract the parking tax revenue, from 2013 to 2016, experienced ups and downs and less significant increase, especially in 2015, it run into a very significant decrease from the target. this study aims to analyze the implementation of parking management policy in buildings and parking lots in bandung. the research uses a qualitative approach, with descriptive research type. data collection techniques used are in-depth interviews and literature study. the determination of informants in this study was carried out using the purposive technique. to analyze the data, this research uses qualitative data analysis, namely by searching and systematically compiling data obtained from interviews, field notes, and other materials. the results of this study indicate that the implementation of peraturan wali kota no. 1005 of 2014 regarding parking lease prices and technical guidelines for parking management in buildings and parking grounds in bandung city has not been running optimally, because it has been seen from several factors that influence it. keywords: public policy, policy implementation, parking management, bandung city. pendahuluan kota bandung merupakan sebuah kota di indonesia yang berpenduduk padat dan tercatat sebagai daerah yang penduduknya memiliki sejumlah kendaraan baik roda dua maupun roda empat yang cukup tinggi. hal tersebut tentu menjadikan alasan bahwa bandung menjadi salah satu kota dengan destinasi liburan tertinggi di pulau jawa. sehingga menyebabkan tingginya intensitas kendaraan keluar masuk di kota bandung. melihat potensi tersebut kota bandung berpeluang meningkatkan pendapatan asli daerah dari sektor pajak parkir apabila dikelola dengan baik dan benar. pengelolaan tersebut sebenarnya bisa merujuk pada aturan hukum yang berlaku seperti pada pp nomor 65 tahun 2001 tentang pajak daerah. salah satu proses penting dalam menilai berhasil tidaknya suatu kebijakan publik ialah implementasi kebijakan. mazmanian dalam (agustino, 2014) membuat definisi implementasi kebijakan sebagai pelaksanaan keputusan-keputusan dalam suatu kerangka kebijakan, yang diwujudkan dalam bentuk peraturan perundang-undangan, instruksi dan himbauan yang sifatnya imperatif atau keputusan badan peradilan lainnya. pada dasarnya, keputusan tersebut dimaksudkan untuk menyentuh masalah yang ingin diatasi, menguraikan secara jelas dan lugas sasaran dan tujuan yang hendak dicapai, serta memuat sejumlah usaha untuk mengorganisir dan mengarahkan proses pelaksanaannya. van meter dan van horn dalam (agustino, 2014) menguraikan definisi implementasi kebijakan publik sebagai sejumlah tindakan yang dijalankan baik itu secara individu maupun atau kelompok dari unsur pemerintah dan swasta dalam rangka agar tujuan-tujuan yang sebelumnya telah disepakati bersama oleh lembaga dapat tercapai. sedangkan menurut rose dalam (nawawi, 2009), publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 74 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung implementasi kebijakan publik adalah berbagai macam kegiatan yang akan selalu berkaitan dengan segala konsekuensi-konsekuensinya yang dilakukan oleh sejumlah aktor yang berkepentingan sebagai suatu keputusan bersama. implementasi kebijakan juga sering dianggap sebagai bentuk pengoprasionalisasian aktivitas yang telah diatur dan digariskan menurut peraturan hukum sehingga menjadi suatu konsensus bersama diantara para pemangku kepentingan baik secara individu aktor maupun organiasi publik atau privat. (wahab, 2012). menurut edward iii (1985), implementasi kebijakan dapat dicapai dengan baik apabila terpenuhi beberapa faktor yang mempengaruhinya. faktor-faktor yang mempengaruhi tersebut diantaranya adalah komunikasi, sumber daya, disposisi, dan struktur birokrasi. pertama, yaitu faktor komunikasi, dimana terjadi proses atau aktivitas penyampaian informasi yang berisikan pesan tertentu kepada pemangku kebijakan agar mereka mengetahui dan memahami apa saja yang perlu dipersiapkan dalam melaksanakan suatu kebijakan. apabila hal tersebut dapat berjalan dengan baik, maka tujuan besar dari kebijakan yang diharapkan dapat tercapai. kedua, yaitu sumber daya, dimana faktor ini meliputi beberapa aspek seperti ketersediaan sumber daya manusia, keuangan, fasilitas, peralatan, perlengkapan, kewenangan dan informasi. ketiga, yaitu disposisi, dimana faktor ini menjelaskan tentang suatu kehendak dan keinginan para pemangku kebijakan untuk menjalankan kebijakan secara penuh tanggung jawab sehingga tujuan kebijakan untuk baik dan ideal itu dapat terwujud. keempat, yaitu struktur birokrasi, dimana dalam untuk menunjang berhasilnya suatu pelaksanaan kebijakan maka perlu ada sebuah mekanisme kerja yang jelas dalam rangka pengelolaan dan pengaturan kegiatan terutama yang melibatkan sejumlah lembaga atau institusi terkait. hal ini bisa diwujudkan dengan dibuatkannya sebuah standard operating procedure (sop). pemerintah kota bandung sebenarnya telah mengeluarkan peraturan walikota nomor 1005 tahun 2014 tentang harga sewa parkir sebagai suatu kebijakan. kebijakan tersebut kemudian didukung oleh adanya petunjuk teknis pengelolaan perparkiran yang mengatur secara lebih spesifik untuk di gedung dan pelataran parkir kota bandung. secara ideal, peraturan ini diharapkan mampu meningkatkan pendapatan asli daerah dari sektor pajak parkir dan memperbaiki pengelolaan penyelenggaraan tempat parkir di kota bandung semakin tertata baik dan rapih. ketersediaan lahan parkir di kota bandung belum tertata dengan baik dan fasilitas untuk perparkiran juga belum memadai, dan hanya sebagian kecil gedung penyedia lahan parkir yang memiliki sistem parkir yang baik. melihat kondisi kota bandung sebagai salah satu kota madya tentu ini menjadi salah satu pekerjaan rumah. selain itu sumber daya manusia pengelola perparkiran di kota bandung juga belum teratur dengan baik oleh pemerintah sebagai salah satu dampaknya ialah munculnya para juru parkir ilegal di setiap ruas jalan sepanjang pasar, tempat-tempat wisata, supermarket dan di berbagai titik keramaian di kota bandung. para jukir ilegal ini memungut pajak parkir 100% untuk keuntungan sendiri. apabila melihat pada pelaksaan dari kebijakan tersebut, dapat dianggap masih belum berjalan dengan baik berdasarkan data dan dari hasil observasi yang dilakukan oleh peneliti. peneliti menemukan di lapangan bahwa masih ada beberapa ketidaksesuaian peraturan yang telah ditetapkan pemerintah terutama dalam perwal no 1005 tahun 2004 dengan realisasi di lapangan diantaranya yaitu dalam bab iv pasal 4 harga sewa parkir kendaraan yang ditetapkan di tarif lebih tinggi dari peraturan yaitu untuk kendaraan roda dua paling tinggi rp. 1.500-, per jam namun realita lapangan yang ditemukan oleh peneliti terutama di penyelenggaraan parkir gasibu kota bandung, dalam karcis yang tertera ialah tarif rp. 3000, untuk kendaraan roda dua. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 75 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung tingginya angka pelanggaran parkir liar di kota bandung terutama yang terjadi di sepanjang jalan kosambi, ujung berung dan beberapa jalan utama di kota bandung banyak dijumpai parkir liar di trotoar yang seharusnya dipergunakan oleh para pejalan kaki. sepanjang tahun 2016 tercatat pelanggaran parkir liar oleh kendaraan roda empat sebanyak 2.435 dan pelanggaran oleh kendaraan roda dua sebanyak 1.487 yang ditertibkan dalam patroli oleh tim dinas perhubungan kota bandung (sumber: seksi penertiban dinas perhubungan kota bandung) menunjukkan pengelolaan perparkiran di kota bandung belum berjalan dengan maksimal. meningkatnya penyedia sarana tempat parkir di kota bandung yang tidak membayar pajak atau tidak tercatat sebagai wajib pajak. berdasarkan data yang peneliti temukan yaitu pada tahun 2017 data wajib pajak aktif sebanyak 1581 dan non aktif sebanyak 688tempat parkir (sumber: badan pengelolaan pendapatan daerah kota bandung). seharusnya angka wajib pajak parkir di kota bandung lebih dari angka tersebut karena banyaknya penyelenggara penyedian jasa parkir yang di temukan di sepanjang pelantaran jalan atau gedung di kota bandung. dalam perwal no 1005 tahun 2014 dalam bab vi pasal 6 disebutkan bahwa penyelenggara perparkiran wajib memiliki iptp (izin pengelolaan tempat parkir) yang berarti mengantongi izin dan tercatat sebagai wajib pajak parkir dan harus menyetorkan pajak parkir sebesar 25% dari pendapatan dari parkir setiap bulannya kepada pemerintahmelalui dinas yang telah ditunjuk. penyusunan target penerimaan pajak parkir dari tahun ke tahun selalu meningkat dikarenakan meningkatnya pula jumlah para wajib pajak yang ada di kota bandung. apabila kita mengacu data diatas mengenai realisasi penerimaan pajak parkir di kota bandung, penerimaan pajak parkir beberapa tahun kebelakang yaitu dari tahun 2013 s/d 2016 mengalami naik turun dan peningkatan yang kurang signifikan, kemudian pada tahun 2015 penerimaan pajak parkir mengalami penurunan yang sangat signifikan dari target. maka berdasarkan latar belakang di atas, maka penulis tertarik untuk melakukan penelitian dengan tujuan yaitu untuk menganalisis implementasi kebijakan pengelolaan perparkiran di gedung dan pelataran parkir kota bandung. metode penelitian dalam metode penelitian ini, kualitatif dipilih sebagai sebuah pendekatan, dengan jenis penelitian deskriptif. penelitian ini ingin memberikan gambaran mengenai implementasi kebijakan pengelolaan perparkiran di kota bandung. dalam rangka untuk mendapatkan data penelitian, maka peneliti menggunakan wawancara mendalam secara terstuktur. dalam melakukan wawancara tersebut, peneliti kemudian perlu menentukan sejumlah informan, yang dalam hal ini memakai teknik sampel purposive. ini artinya bahwa peneliti memilih sejumlah informan yang secara sengaja dipilih oleh peneliti dengan tujuan tertentu, karena dianggap memiliki karakteristik yang berkaitan langsung dengan proses penelitian ini sehingga dapat memperkaya data penelitian. selain itu penelitian ini menggunakan studi kepustakaan, yaitu data penelitian yang diperoleh dari studi literatur serta tulisan lain yang berhubungan dengan penelitian. mengumpulkan data dengan cara mempelajari buku-buku dan dokumen yang berhuubungan dengan pokok-pokok penelitian. dalam menganalisis data, penelitian ini menggunakan analisis data kualitatif, dimana peneliti memilah dan memilih serta menyusun data hasil dari wawancara, catatan lapangan, dan bahan-bahan lainnya secara sistematis, teratur, dan koheren. sehingga dapat mudah dipahami, dilakukan dengan mengorganisasikan data, menjabarkannya kedalam unit-unit, melakukan sintesa, menyusun kedalam pola mana yang penting dan yang akan dipelajari dan membuat kesimpulan yang dapat dicirikan kepada orang lain. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 76 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung hasil dan pembahasan pada saat ini, pemerintah sedang gencar-gencarnya menjadi pusat perhatian publik yang tentunya berkaitan dengan kebijakan publik. sementara itu, hal yang mengemuka ke ranah publik diantaranya kritik bahwa pemerintah terlihat tidak bekerja sehingga menimbulkan opini publik bahwa fungsi pemerintah dalam hal ini terlihat sangat lemah karena proses dalam melaksanakan implementasi kebijakan tersebut tidak berjalan dengan baik. fenomena yang terjadi yaitu pegawai negeri ada yang terlihat bekerja secara serampangan, tidak memberikan pelayanan yang baik, serta dalam melaksanakan pekerjaan masih kurang efektif dan efisien. maka, tanpa adanya implementasi yang efektif apapun keputusan yang dibuat oleh pembuat kebijakan tidak akan menuai keberhasilan dalam pencapaiannya. apabila dilihat dari hasil penelitian yang penulis lakukan di lapangan mengenai implementasi peraturan walikota bandung no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung tersebut, jika dikaitkan dengan teori yang dimiliki oleh edward iii yang di dalam teori itu terdapat empat dimensi yaitu komunikasi, sumber daya, disposisi, dan struktur birokrasi sebagaimana keempat dimensi itu merupakan variabel yang tentunya sangat berperan penting dalam menunjang keberhasilan suatu implementasi. maka dari itu, dalam proses pelaksanaan yang dilakukan oleh badan pengelolaan pendapatan daerah kota bandung terkait implementasi peraturan walikota bandung nomor 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung apabila direlevansikan dengan teori dari edward iii tersebut adalah sebagai berikut. 1. komunikasi komunikasi merupakan suatu proses dalam penerimaan dan penyampiaan berita sebagaimana informasi yang dilakukan oleh seseorang ke orang lain. salah satu kunci agar implementasi dalam suatu kebijakan itu dapat berjalan secara efektif, para pelaksana kebijakan sebagai implementor yang bertanggungjawab atas berjalannya suatu keputusan perlu mengetahui apa yang dilakukan para pelaksana yang ada di lapangan. perintah untuk melaksanakan kebijakan itu harus dapat disebarkan pada para pegawai lainnya yang tepat dan aturan tersebut harus akurat, konsisten serta jelas. faktor-faktor yang dapat mempengaruhi tingkat konsistensi antara lain menyangkut kerumitan kebijakan publik, masalah-masalah yang mengawali program-program baru dan banyaknya ketidak jelasan tujuan. ketidakkonsisten, seperti halnya kekaburan berasal dari semakin besarnya kepentingan yang bersaing yang berusaha untuk memengaruhi implementasi kebijakan. keadaan seperti itu akan mendorong kemungkinan perintah-perintah implementasi tidak konsisten. untuk dimensi komunikasi ini,pertama peneliti menanyakan apakah perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung sudah jelas dan dapat dimengerti, berikut pernyataan dari kepala badan pengelolaan pendapatan daerah kota bandung: “sudah sangat jelas dan wajib dipahami oleh seluruh pegawai yang menjalankan tugasnya terkait dengan perwal ini. bagi pegawai yang belum mengerti akan diadakan pembinaan terkait implementasi dari perwal ini agar pelaksaan berjalan efektif dan efisien, jadi sangat penting untuk publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 77 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung memahami perwal ini.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sejalan dengan pendapat tersebut kepala bidang perencanaan dan penyuluhan juga mengemukakan sebagai berikut: “kalau menurut saya pribadi perwal ini sudah jelas dan cukup mudah dimengerti terutama oleh pegawai yang langsung berkerja dalam pelaksaaan perwal ini”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kedua peneliti menanyakan apakah pegawai sudah memahami maksud yang dikomunikasikan terkait implementasi perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung. berikutpernyataan yang dikemukakan oleh kepala badan pengelolaan pendapatan daerah kota bandung: “kalau pegawai mah harus, apalagi pengelola parkir tidak boleh tidak mengerti. harus mengerti harus jelas dan bisa dibaca. jika ada yang tidak dimengerti pegawai wajib menanyakan kepada atasan tentang maksud dan tujuan dari sebuah peraturan dalam hal ini yaitu peraturan walikota no 1005 tahun 2014” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). demikian pula menurut kepala sub bidang data dan sisteminformasi adalah sebagai berikut: “ya, sudah dapat dipahami dilihat dari lancarnya komunikasi yang terjadi dalam pelaksaan tugas” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). dari hasil wawancara tersebut maka untuk dimensi komunikasi dalam implementasi kebijakan perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung sudah terlaksana dengan baik dimana peraturan tersebut sudah dapat dan wajib dipahami oleh semua pegawai di bppd kota bandung. adapun berdasarkan hasil pengamatan peneliti dilapangan bahwa komunikasi dalam implementasi perwal tersebut sudah jelas dan tidak ada masalah, baik dalam pemahaman maksud dan tujuan dari perwal tersebut juga komunikasi dari atasan dan bawahan berjalan dengan baik karena setiap elemen melakukan setiap pekerjaan itu sesuai prosedur yang ada. menurut edward iii (1985) bahwa suatu implementasi yang baik itu adanya kejelasan, jika kebijakan-kebijakan diimplementasikan sebagaimana yang diinginkan, maka petunjukpetunjuk pelaksana tidak hanya harus diterima oleh para pelaksana kebijakan, tetapi juga komunikasi kebijakan tersebut harus jelas. 2. sumber daya sumber daya merupakan aspek yang tidak kalah pentingnya dalam proses implementasi suatu kebijakan karena suatu kebijakan harus didukung oleh sumber daya yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 78 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung memadai, baik sumber daya manusia (sdm) seperti staf yang merupakan sumber daya yang paling penting yang harus dimiliki oleh setiap organisasi terkait kecukupan jumlah pegawai yang tersedia dan pegawai yang berkompeten akan menunjang laju dari organisasi tersebut. selain sumber daya manusia (sdm), sumber daya peralatan seperti penggunaan teknologi informasi yang sudah memadai dan mendukung dalam pelayanan pajak parkir. kedua aspek tersebut harus diperhatikan dalam implementasi kebijakan dan sasaran program pemerintah yang ingin dicapai sebab tanpa kompetensi yang dimiliki oleh para implementor, kebijakan cenderung tidak efektif sehingga akan berjalan dengan begitu lambat dan seadanya. sesuai dengan wawancara yang dilakukan oleh penulis dilapangan terkait sumber daya manusia (sdm) yang ada di bppd kota bandung informan yang menduduki jabatan sebagaikepala badan pengelolaan pendapatan daerah kota bandung. peneliti memberikan beberapa pertanyaan yaitu pertama, apakah sdm di bppd sudah kompeten dalam implementasi perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung. berikut penyataannya: “menurut saya sudah, karena sebagian besar pegawai merupakan pegawai yang telah berkecimpung cukup lama dalam menjalani pemungutan pajak parkir di kota bandung. adapun pegawai baru akan mendapatkan pelatihan terlebih dahulu sebelum terjun ke lapangan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sebagaimana pernyataan tersebut, kepala bidang perencanaan dan penyuluhan bppd kota bandung juga menyatakan sebagai berikut: “menurut kami sudah, karena pegawai sebelum terjun ke lapangan diberikan pelatihan kelayakan agar mereka bisa menjalankan tugas dengan baik dan memiliki kompetensi sesuai standar pelaksanaan tugas dan fungsi.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kedua, peneliti menanyakan bagaimana pegawai dalam menjalankantupoksinya. berikut pernyataan yang ungkapkan oleh kepala badan pengelolaan pendapatan daerah kota bandung: “ya mereka harus menjalankan sesuai tupoksi, outputnya yaitu tercapainya target dan tidak boleh banyak komplain. setiap pegawai wajib menjalankan tugasnya sesuai dengan tupoksi, tidak boleh melenceng sedikitpun dari tupoksi tersebut. bagi pegawai yang kedapatan melenceng tidak sesuai prosedur maka akan mendapatkan tindak lanjut langkah pertama yaitu dengan memberikan surat tanda peringatan karena tupoksi ini bersifat wajib untuk diikuti bagi setiap pegawai” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). adapun berikut ini adalah pernyataan dari sub bidang survey dan data wajib pajak: “ya, setiap pegawai memang harus diwajibkan bekerja berdasarkan tupoksi yang telah ditetapkan sebelumnya agar efektivitas dan efisiensi kerja bisa berjalan secara optimal.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). ketiga, peneliti menanyakan bagaimana kewenangan staf yang bertugas dalam implementasi perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 79 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung. berikut ini yang dikemukakan oleh kepala badan pengelolaan pendapatan daerah kota bandung: “oh tidak boleh mengambil kebijakan sendiri, yang namanya staf itu hanya melaksanakan tugas sesuai tupoksi. tidak memiliki kewenangan dalam mengambil keputusan harus mengikuti perintah dari atasan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sejalan dengan pendapat tersebut, kepala sub bidang pajak hiburan dan parkir juga mengemukakan sebagai berikut: “staf hanya menjalankan tugas berdasarkan perintah dan tupoksi, tidak memiliki kewenangan yang spesial, di mana staf harus patuh dan taat pada atasan” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). keempat, peneliti menanyakan bagaimana pemanfaatan teknologi informasi yang dimiliki dalam implementasi perwal no 1005 tahun 2014. adapun berikut ini pernyataan dari kepala bppd kota bandung perihal pertanyaan tersebut: “teknologi informasi dalam artian mensukseskan program parkir di antaranya adalah dengan pemasangan taping blok untuk parkir-parkir besar. taping blok itu adalah alat yang dipasang untuk menyadap transaksi parkir yang dilaksanakan di suatu tempat itu berapa jumlah parkir yang masuk dalam satu hari bisa tersadap oleh sistem kita. adapun masalah pelaporan pajaknya dalam bidang teknologi mereka tidak perlu datang ke bppd cukup dengan membayar dengan menggunakan aplikasi e-satria, di sana ada sistem pelaporan pajak parkir dan pembayaran itu langsung dilakukan di bank jabar.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sementara itu, berikut yang diungkapkan oleh kepala bidang perencanaan dan penyuluhan: “sudah cukup baik, dibuktikan dengan segala input dan output dalam pemungutan pajak parkir sudah menggunakan sistem komputerisasi dan para pegawai kami dituntut untuk mahir dalam menjalankan berbagai aplikasi layanan pemungutan pajak parkir.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kelima, peneliti menanyakan bagaimana pegawai dalam mempertanggung jawabkan hasil pekerjaannya dalam implementasi perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung. berikut ini yang diungkapkan oleh kepala bppd kota bandung: “dalam memepertanggungjawabkan hasil pekerjaannya yaitu melalui laporan secara berkala dari setiap bidang yang melaksanakan pemungutan pajak parkir baik itu petugas di kantor maupun petugas di lapangan, setiap sub bidang memiliki laporan dan wajib disetorkan kepada atasan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). selanjutya di bawah ini pendapat dari kepala sub bidang data dan sistem informasi: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 80 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung “di sisni pertanggungjawaban hasil pekerjaan itu berbentuk laporan secara berkala yang nantinya puncak dari hasil pertanggungjawaban akan dilakukan fdalam lpj akhir tahun secara keseluruhan. yang namanya pegawai ya wajib bertanggungjawab kepada atasan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kelima, peneliti menanyakan bagaimana petugas dalam mengelola potensi parkir. berikut ini yang diungkapkan oleh kepala bppd kota bandung: “petugas wajib melihat potensi parkir yang ada di kota bandung jika menemukan penyewaan tempat parkir yang belum mendaftarkan usahanya dalam pajak parkir akan diberikan surat peringatan agar segera mendaftarkan menjadi wajib pajak parkir jika tidak maka akan dipaksa secara hukum dan peraturan yang berlaku di kota bandung.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sejalan dengan pendapat tersebut, kepala sub bidang survey dan data wajib pajak juga mengatakan hal serupa sebagai berikut: “petugas dalam artian mengelola ya mereka harus senantiasa potensi parkir tersebut diawasi bagaimana mereka melihat potensi parkir yang baru maupun yang lama dan juga harus mengawasi perkembangan dari potensi parkir yang ada.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). dari hasil wawancara tersebut maka dapat dikatakan sdm bppd kota bandung dalam melaksanakan perwal nomor 1005 tahun 2014 sudah kompeten, yang mana pegawainya telah diberikan posisi sesuai dengan pengalaman dan keahlian yang dimilikinya yang tentunya hal ini akan memudahkan pegawai tersebut dalam menjalankan tupoksinya dalam pencapaian tujuan dan sasaran yang telah ditetapkan. kemudian adanya penggunaan teknologi informasi dan komunikasi dalam pelayanan pajak parkir sudah cukup baik dengan adanya peralatan seperti komputer dan aplikasi e-satria sehingga memudahkan dalam pemungutan pajak parkir, pegawai menjalankan tugasnya sesuai tupoksinya masing-masing dan mempertanggungjawabkan tugas yang telah dilaksanakannya dalam bentuk laporan. 3. disposisi disposisi mengandung maksud sebagai sikap para penyelenggara kebijakan. disposisi merupakan hal yang krusial dimana para pejabat birokrasi sebagai implementor perlu mengetahui pengaruh-pengaruh tertentu pada sikap atau tingkah laku mereka dalam melaksanakan kebijakan tersebut. oleh karena itu, dalam melaksanakan setiap kebijakan mereka harus memiliki karakter yang jujur, dapat berkomitmen dan demokratis karena ketiga karakter utama itulah yang harus dimiliki oleh para implementor. implementor yang dalam dirinya memiliki karakter jujur dan berkomitmen tinggi akan senantiasa dapat memajukan organisasi yang dia naungi dan implementor yang seperti itu dapat bertahan diantara hambatan yang ada dalam proses pelaksanaan kebijakan dan program yang sedang dijalankan. oleh sebab itu, kejujurannya dan komitmennya dapat mengarahkan seorang implementor tersebut untuk tetap teguh berada dalam arah program yang telah ditentukan sesuai dengan kebijakan yang ada sedangkan sikap demokratis itu sebagai pelengkap, dimana dengan seorang implementor tersebut memiliki sikap demokratis itu akan meningkatkan kesan baik terhadap dirinya dihadapan anggotanya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 81 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung terkait sikap pelaksana para pegawai yang terdapat di bppd kota bandung, peneliti menanyakan apakah perintah dari pimpiman berkaitan dengan implementasi perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung dilaksanakan dengan baik. adapun berikut ini jawaban dari kepala bppd kota bandung: “sudah dilaksanakan dengan cukup baik karena pimpinan memberikan instruksi dengan jelas dan dapat dipahami oleh semua pegawai.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sementara itu, berikut ini yang diungkapkan oleh bidang perencanaan dan penyuluhan: “wajib dilaksanakan pegawai dengan sebaik-baiknya karena putusan pimpinan wajib diikuti di samping mengikuti tupoksi yang ada apabila pegawai tidak melaksanakan pekerjaan dengan baik maka pegawai tersebut bisa di resign.”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kedua, peneliti menanyakan apakah perintah yang tertulis dalam disposisi terkait perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung dapat dimengerti dan dipahami. berikut pernyataan kepala bppd kota bandung: “pegawai sebelum melaksanakan tugasnya dan terjun ke lapangan harus membaca setiap perintah yang tertulis dan prosedur yang tidak tertulis itu semua dilatih dalam masa magang pegawai.”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sejalan dengan pendapat tersebut, kepala sub bidang data dan sistem informasi juga mengatakan sebagai berikut: “ya, wajib hukumnya setiap pegawai mematuhi perintah dan memahami perintah baik yang tertulis dalam disposisi maupun periintahh dalam bentuk lisan dari pimpinan atau dari atasan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). ketiga, peneliti menanyakan bagaimana cara menyelesaikan potensi parkir yang belum terdaftar, berikut ini pernyataan dari kepala bppd kota bandung: “cara yang utama yaitu dengan menghimbau melalui iklan-iklan atau spanduk-spanduk agar mereka paham kewajiban membayar parkir jika belum mendaftarkan diri maka akan dikeluarkan surat peringatan dari atasan dan dilayangkan kepada wajib pajak yang belum mendaftarkan dirinya.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). selanjutnya berikut ini pernyataan dari sub bidang data dan sistem informasi terkait penyelesaian potensi parkir yang belum terdaftar: “nah ini merupakan salah satu masalah yang terjadi dalam implementasi perwal ini karena masih banyaknya wajib pajak yang belum mendaftarkan diri. seejauh ini kami sudah melakukan penghimbauan kepada wajib pajak dan memberikan surat peringatan agar segera mendaftarkan diri namun publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 82 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung pada kenyataannya masih banyak dari mereka yanng mengabaikan surat tersebut.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). keempat, peneliti menanyakan strategi apa yang diterapkan untuk mengelola potensi parker, berikut pernyataan dari kepala bppd kota bandung: “strateginya tetap mengawasi tetap mengendalikan yang tadi yang belum mendaftarkan diri akan kita paksa atau kita paksa untuk mendaftar kita keluarkan npwp kemudian kita hitung potensinya dan kita awasi dan kendalikan pendapatan mereka sehingga tidak sesuka hatinya tapi sesuai dengan potensi.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sementara itu, berikut ini adalah yang dikemukakan oleh kepala sub bidang data dan sistem informasi: “menurut kami masih menggunakan strategi lama yaitu pengendalian agar para wajib pajak sadar dan siuman sehingga sadar untuk membayar pajak.”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). berdasarkan hasil penelitian dilapangan yang dilakukan oleh peneliti disposisi dari perwal ini belum berjalan dengan baik terutama dalam strategi yang dilakukan oleh pegawai bppd sendiri dalam menyerukan pembayaran pajak parkir kepada masyarakat juga tidak adanya pembaharuan ide yang dapat membuat lebih banyak lagi wajib pajak parkir, berdasarkan hasil wawancara diatas para petugas masih mengandalkan himbauan tertulis dan iklan-iklan yang kurang massiv dan menarik. harusnya ada ide terbaru seperti melakukan sebuah kebijakan yang menarik para wajib pajak yang belum mendaftarkan dirinya. dari hasil wawancara dan hasil penelitian lapangan tersebut maka dapat disimpulkan bahwa disposisi dalam implementasi kebijakan perwal nomor 1005 tahun 2014itu belum berjalan dengan baik, karena tidak adanya pembaharuan strategi yang dilakukan oleh pegawai bppd kota bandung. 4. struktur birokrasi struktur birokrasi menjadi suatu hal yang penting dalam mendukung suksesnya implementasi kebijakan. struktur birokrasi ini merupakan suatu susunan yang berada di dalam organisasi pemerintahan sehingga mereka melaksanakan kebijakan dan tentunya memiliki pengaruh penting pada implementasi tersebut. terdapat dua karakteristik yang utama dalam birokrasi yaitu standar operasional prosedur (sop), sebagai tanggapan pihak internal terhadap waktu yang terbatas dan keinginan para pelaksana untuk keseragaman dalam bekerja. standar operasional prosedur (sop) yang baik itu dapat mencantumkan suatu kerangka kerja yang sukup jelas, mudah dipahami sehingga tidak berbelit-belit dan sistematis maka dengan terpenuhinya seluruh aspek tersebut dalam standar operasional prosedur (sop), akan menjadi acuan dalam bekerjanya para pelaksana kebijakan. karakteristik selanjutnya yaitu fragmentasi yang berasal dari tekanan-tekanan di luar unit birokrasi seperti, komite legislatif dan kelompok kepentingan. untuk dimensi struktur birokrasi ini, pertama peneliti menanyakan apakah stuktur yang ada sudah mencukupi. berikut pernyataan dari kepala bppd kota bandung: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 83 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung “menurut saya belum ya, karena ada 1500 wajib pajak yang terdaftar dan hanya dikelola oleh 7 orang pegawai pajak parkir.”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). selanjutnya berikut ini pernyataan dari bidang perencanaan dan penyuluhan bppd kota bandung: “kurang perlu penambahan pegawai lagi atau upgrade sistem ke yang lebih baik sehingga tidak terjadi penumpukan pekerjaan oleh pegawai.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kedua, peneliti menanyakan bagaimana pemimpin dalam melaksanakan kepemimpinannya. berikut yang dikemukakan oleh kepala bppd kota bandung: “pemimpin menjalankan sesuai peraturan,, peran dan tugasnya. sudah cukup baik dalam mengawasi pegawai atau stafnya." (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). selanjutnya berikut ini yang dikemukakan oleh oleh kepala sub bidang survey dan data wajib pajak: “saya pribadi menyukai gaya kepemimpinan pemimpin saat ini di mana beliau tidak bersikap seperti atasan tapi menjadi partner untuk setiap pegawainya dan tegas dalam mengambil keputusan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). ketiga, peneliti menanyakan bagaimana pemimpin dalam mengambil keputusan terkait perwal no 1005 tahun 2014 di kota bandung. berikur pernyataan dari kepala bppd kota bandung: “saya pribadi mengambil keputusan itu sesuai dengan peraturan jika belum tercantum dalam peraturan maka saya akan bermusyawarah terlebih dahulu.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sementara itu, berikut ini yang dikemukakan oleh sub bidang data dan sistem informasi: “kadang ketika permasalahan lapangan yang tidak terdapat dalam aturan, pemimpin melakukan musyawarah untuk mengambil keputusan dan saya sangat menyukai itu.”(kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). keempat, peneliti menanyakan apakah dalam melaksanakan tugas sudah sesuai dengan tupoksi. berikut ini adalah pernyataan dari kepala bppd kota bandung: “harus sesuai tupoksi karena semuanya ada sop nya, jika keluar dari sop maka akan terjadi masalah atau hambatan. jangankan oleh aparat hukum oleh masyarakat pun akan mendapatkan komplain.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 84 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung sejalan dengan pendapat tersebut, kepala sub bidang survey dan data wajib pajak juga mengatakan sebagai berikut: “wajib dong, karena jika tidak sesuai sop pegawai akan mendapatkan teguran ari pengawas begitu juga dengan pemimpin akan mendapat teguran dari pengawas.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). kelima, peneliti menanyakan bagaimana tanggapan bawahan terhadap putusan atasan. berikut sebagaimana jawaban dari kepala bppd kota bandung: “kalau tanggapan mau tidak mau harus mengikuti atasan, namun atasan dalam mengabil setiap putusan harus berdasarkan fakta dan bukti yang sesuai dengan aturan yang berlaku dan tidak semenqa-mena. pasti harus nurut karena itu adalah konsekuensi sebagai bawahan terhadap atasan.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). sementara itu, berikut ini yang diungkapkan oleh kepala bidang perencanaan dan penyuluhan: “setiap bawahan harus mengikuti putusan atasan selagi putusan tersebut diambil sesuai peraturan dan tidak ada yang melanggar namun jika putusan tersebut melanggar maka akan dikenakan sanksi.” (kamis, 4 april 2019 pukul 09.00 di bppd kota bandung). dari hasil wawancara tersebut, maka untuk dimensi struktur birokrasi peneliti dapat menyimpulkan bahwa struktur birokrasi di bppd kota bandung dalam implementasi kebijakan perwal nomor 1005 tahun 2014 belum berjalan baik karena masih kurangnya pegawai yang mengelola pemunguatan pajak parkir dan dibutuhkan penambahan pegawai lebih banyak lagi. namun dalam sikap dan hubungan antara pemimpin dan bawahan sudah berjalan dengan baik. selanjutnya dalam proses implementasi peraturan walikota bandung no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung ini terdapat beberapa faktor yang menghambat dalam pencapaiannya. berikut beberapa kendala yang dihadapinya: 1. sumber daya dari penelitian yang penulis lakukan, penulis mendapatkan bahwa sumber daya manusia (sdm) yang dimiliki oleh badan pengelolaan pendapatan daerah kota bandung untuk petugas jumlahnya masih kurang memadai berdasarkan data dan stuktur birokrasi hanya ada 7 orang pegawai yang mengelola 1.500 wajib parkir yang aktif sementara seharusnya memiliki lebih banyak pegawai agar pencapaian pendapatan dari sektor parkir lebih optimal. sumber daya lainnya yaitu terkait sumber daya it masih kurang memadai karena masyarakat kota bandung saat ini adalah masyarakat yang melek teknologi sehingga menuntut pemerintah terutama bppd kota bandung untuk memiliki sistem it yang lebih baik juga dalam sistem penghimbauan pada masyarakat untuk sadar membayar pajak. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 85 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung 2. kesadaran publik yang masih kurang terhadap pajak parkir khususnya di wilayah kota bandung sepanjang jalan protokol dan di pusat keramaian masih kurangnya kesadaran yang dimiliki oleh masyarakat terhadap pajak parkir. banyak masyarakat yang memiliki penyediaan lahan parkir yang memungut bayaran namun tidak mendaftarkan diri sebagai wajib pajak parkir. hal inilah yang menyebabkan munculnya para juru parkir ilegal yang memungut bayaran 100% masuk kantong pribadi padahal jika diolah oleh pemerintah dengan baik akan meningkatkan pendapatan daerah dari sektor parkir. 3. kurang aktifnya pemerintah dalam mengkampanyekanmasyarakat untuk sadar membayar pajak parkir hal ini dilihat dari tidak adanya pembaharuan strategi yang dilakukan oleh bppd kota bandung untuk menarik masyarakat yang menyediakan lahan parkir yang memungut bayaran sebagaimana informasi yang peneliti dapatkan dari wawancara. simpulan dari hasil penelitian yang telah dilakukan oleh peneliti, peneliti dapat menarik kesimpulan bahwa implementasi kebijakan perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung belum berjalan optimal. hal ini dilihat dari beberapa faktor. pertama untuk komunikasi sudah terlaksana dengan baik dimana peraturan tersebut sudah dapat dan wajib dipahami oleh semua pegawai di bppd kota bandung. kedua untuk sumber daya sudah kompeten, yang mana pegawainya telah diberikan posisi sesuai dengan pengalaman dan keahlian yang dimilikinya yang tentunya hal ini akan memudahkan pegawai tersebut dalam menjalankan tupoksinya dalam pencapaian tujuan dan sasaran yang telah ditetapkan. kemudian adanya penggunaan teknologi informasi dan komunikasi dalam pelayanan pajak parkir sudah cukup baik. ketiga untuk disposisi belum berjalan dengan baik, karena tidak adanya pembaharuan strategi yang dilakukan oleh pegawai bppd kota bandung. keempat untuk struktur birokrasi belum berjalan baik karena masih kurangnya pegawai yang mengelola pemunguatan pajak parkir dan dibutuhkan penambahan pegawai lebih banyak lagi. namun dalam sikap dan hubungan antara pemimpin dan bawahan sudah berjalan dengan baik. referensi agustino, l. (2008). dasar-dasar kebijakan publik. alfabeta, bandung. anggara, s. (2012). perbandingan administrasi negara. bandung: pustaka setia. anggara, s. (2015). metode penelitian administrasi. bandung: pustaka setia. bungin, b. (2007). penelitian kualitatif: komunikasi, ekonomi, kebijakan publik, dan ilmu sosial lainnya. jakarta: kencana. islami. (2009). prinsip-prinsip perumusan kebijaksanaan negara. jakarta: bumi aksara, jakarta. moenir, h.a.s. (1998). manajemen pelayanan publik, jakarta: bina aksara. moleong, l. (2006). meteologi penelitian kualitatif. bandung: pt. remaja rosdakarya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no.2 | desember 2018: 73-86 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = __________________________________________________________________________________ asep hidayat, aris munandar, armidiana 86 dampak sistem pengendalian internal terhadap penagihan piutang di kota bandung nawawi, i. (2009). publicpolicy (analisis, strategi advokasi teori dan praktek). surabaya: pmn. nugroho, r. (2014). public policy. jakarta: elek media komputindo pasolong, h. (2013). teori administrasi publik. bandung: alfabeta. perwal no 1005 tahun 2014 tentang harga sewa parkir dan petunjuk teknis pengelolaan perparkiran di gedung dan pelataran parkir di kota bandung. siagian, s.p. (2008). administrasi pembangunan, konsep, dimensi dan strateginya. jakarta: bumi aksara. silalahi, u. (2012). metode penelitian sosial. bandung: refika aditama. subarsono, a.g. (2005). analisis kebijakan publik konsep, teori dan aplikasi. yogyakarta: pustaka pelajar. sugiyono. (2008). memahami penelitian kualitatif. bandung: alfabeta. suyanto, b. (2005). metode penelitian sosial berbagai alterntif pendekatan. jakarta: prenada. suyanto. (2013). metode penelitian sosial berbagai alterntif pendekatan. jakarta: prenada. thoha, m. (2015). dimensi-dimensi prima ilmu administrasi negara. raja grafindo persada, jakarta. wahab, s.a. (2008). analisis kebijaksanaan, dari formulasi ke implementasi. jakarta: bumi aksara. wahab, s.a. (2008). pengantar analisis kebijakan publik. malang: umm press. winarno, b. (2004). kebijakan publik: teori, proses, dan studi kasus (edisi dan revisi terbaru). yogyakarta: caps. widodo, j. (2017). analisis kebijakan publik. bandung: mnc. microsoft word manuskrip 1.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 109 impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 1kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem 1al-hikmah university, ilorin, kwara state. nigeria; oladimeji.ka1@gmail.com received: july 17, 2022; in revised: november 20, 2022; accepted: december 23, 2022 abstract this study assessed the impact of ethical leadership on employee performance in the public sector using leader-member exchange as a mediator. data for this quantitative study was gathered using a structured questionnaire administered to nigerian federal public officials in some selected ministries. a conceptual model was drawn and put to the test using the plssem. based on the results, all hypotheses were significant at p < 0.001. more importantly, ethical leadership positively and significantly impacts leader-member exchange and employee productivity. more so, leader-member exchange mediates the relationship between ethical leadership and employee performance. this study’s findings improve on earlier studies on ethical leadership and leader-member exchange relationships. also, it suggests the importance of leaders’ moral behaviour and their relationship with subordinates in the workplace, by imbibing workplace ethics. this study has added to the continuing discussion on ethical leadership and its implications in the public sector in a developing nation like nigeria. keywords: leader-member exchange; ethical leadership; employee performance; public sector introduction the focus on performance and productivity today has led to a widening gap between developed countries and third world countries as it appears to be effective in many areas of life. one of the most important ideas in every organization is employee performance. therefore, optimizing and improving the performance of the organization, especially in the public sector, which serves the public good is one of the biggest problems faced by many public organizations (bello et al., 2020). although leadership as a concept has been researched in many circumstances and its relationship with the workplace environment, ethical leadership as a morality angle of leadership is still under-researched, especially in developing countries and nigeria in particular (ogunfowora, 2014). human capital gives an organization a competitive advantage because of its uniqueness; as a result, it is one of the resources that help it achieve its objective. several elements determine human resource value in organizational success. some of these factors are linked to certain factors which must propel them, such as individual motive, quality of work, work environment, leadership qualities, rewards and recognition, work satisfaction and needs for achievements (munawaroh et al., 2013). employees in an organization, especially in the public sector, are the engine of service delivery, built from the state bureaucracy to enforce the rule of law, ensure transparency, promote democracy, and ensure citizens’ satisfaction in delivering services to different stakeholders. the global world demands that intellectual capital and human capacity assists organizations to achieve their objectives. therefore, with the emergence of globalization, competition for organizations has reached a higher level, whereby organizations invest in publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 110 motivating to retain their best hands. at the same time, to obtain a competitive advantage, many government agencies are expected to focus on their staff to make employees motivated, which is important in determining their performance (ali & anwar, 2021; da cruz carvalho et al., 2020). usually, leadership qualities should encourage or discourage employees in performing their duties. however, one of the basic problems in many organizations, especially in developing countries, like nigeria, is encouraging people to work, amid superior officers’ bossiness and government officials’ corrupt practices (abdulkareem et al., 2021), low wages, and poor conditions of service. therefore, the alternative open to employees to choose from in an organization determines whether the ethical qualities of a leader will become a critical factor that causes certain behaviours for employees to be effective. different studies in the past have examined the concept of leadership and its effect on performance, especially in the private sector. the dimensions of leadership have been majorly from the transactional and transformational approaches, as they affect employee performance (evans, 2001; naile & selesho, 2014; paais & pattiruhu, 2020). however, recently the attention of researchers is beginning to turn to the concept of ethical behaviour of leaders in public organizations and how they affect employees’ performance (shakeel et al., 2019b). moreover, leadership experts and practitioners are still very interested in the relationships that form between leaders and followers. although a lot of study on leadership often focuses on the leader (e.g., leader personality characteristics, behaviours, styles, choices, etc.), there has long been interesting to see how interactions between leaders and followers shape and sustain performance in the workplace. one of the most well-known ideas that examine the relationship between a leader and their followers is the lmx. lmx hinges on the tenet that leaders cultivate a variety of relationships with their subordinates, ranging from low-quality (out-group) to high-quality (ingroup) relationships. the amount of information interchange, trust, competence, dedication, role clarity, work satisfaction, and stress levels are all increased by high-quality lmx. a lowquality lmx, on the other hand, results in low levels of contact, little support, formal relationships, unproductive conduct, psychological disengagement, employee turnover, lower levels of job satisfaction, and increased job stress. therefore, the significance of this study emanates from the fact that in developing countries like nigeria, the performance of public sector employees has come into question, which ultimately affects the delivery of public services to the public. moreso, the question of the ethical nature of the leaders and their relationship with their followers have also been fingered as probable causes, which are often under-researched within the human resource and organizational discourse. it, therefore, raises the question of to what extent does the ethical behaviour of leaders with the kind of relationship with their followers affect the performance of the employees in the public sector? this is important because, leaders, especially in the public sector are the custodians of funds, workplace schedules and mentorship, therefore, the consequences for promoting unethical behaviour could result in trust deficit in public institutions (hassan et al., 2014). the theory applied for this study is the social exchange theory (set). it was initially propounded for studies in psychology and sociology, later applied to management (cortez & johnston, 2020; cropanzano & mitchell, 2005). set in a working environment is a theory founded on the assumption that the organization’s encouragement factors drive the relationship between employees and their organization. employees in an organization expect certain things to be given by their employers to guarantee their commitment and fulfilment towards their jobs publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 111 and the organization (lee & cadogan, 2009). employees decide to use their skills and energy to achieve the organization’s goals. hence, the need for the employers to exchange a favourable working environment and resources to achieve the organization's goals. sometimes, the value exchange between the employers and the employees is often guided by the cost and benefits attached, which in this regard, could be tangible or intangible (cortez & johnston, 2020; cropanzano & mitchell, 2005; eggert et al., 2006). therefore, employees often weigh the positives and the negatives of joining and remaining in an organization based on the decision from the benefit-cost analysis (kemp et al., 2021; molm et al., 2006). in this study, we draw a causal model based on set (figure 1) that assumes that employees with better organizational factors like ethical leadership will create an enabling organization that influences leadersmember exchange and leads to overall performance. based on the principle of reciprocity, which is entrenched in the social exchange theory, ethical leadership is placed as the moral trait of public sector organization leaders (mitongamonga, 2020). ethical leaders are bound to generate positive energy and outcomes for the employees because they perceive them to be fair, just and trustworthy. therefore, employees who believe their leaders are fair tend to be motivated and satisfied (fan et al., 2021). leaders who tend to be ethically upright to support their subordinates command followership. ethical leaders show a strong commitment to the organization’s ethical codes, standards, goals and principles; therefore, they motivate other employees to do the same (treviño & brown, 2005). they become mentors, command respect and trustworthiness, and are more likely to increase their organizations’ image (yasin, 2021). ethical leaders that are strong exhibit dedication to the long-term success of their organizations by prioritizing the trust of their long-term stakeholders by adhering to high ethical principles. they also foster trusting situations where subordinates are more inclined to adopt comparable committee behavioural patterns (ruiz‐palomino et al., 2011). therefore, ethical leaders set the foundation for role modelling and emulative processes that lead to subordinate emulation of their ethical leaders’ committed examples (bandura & walters, 1977; mayer et al., 2009). ethical leadership, as established, is the act of leaders knowing what is right and wrong and abiding by what is right. the foundation of moral leadership is the mental inspiration model, in which the leader mediates the interaction between productivity, goals, ambition, and relations with the personnel. according to chi et al. (2012), the indirect effect of ethical leadership on increasing effectiveness predicts a characteristic of moral identity. tu et al. (2017) argued that public sector leaders must serve as role models when it comes to matters of trust and integrity since they govern how the public sector does its business. they must ensure that their actions are not detrimental to society’s values, but rather achieves the benefit of individual needs. administrative science has given much attention to lmx propositions (derindag et al., 2021; graen & schiemann, 2013; kangas, 2013; yu & liang, 2004). exchanges between members in an organizational setting depend on the extent of emotional support and the exchange of valuable resources between the supervisor and their subordinates (bos-nehles & audenaert, 2019; lam et al., 2018). accordingly, lmx is a social exchange between employees and their immediate superior or supervisor (uhl-bien et al., 2022). social exchange theory states that based on who they communicate with, how they interact, and their experiences with them, employees tend to form quality relationships. in other words, the stronger the relationship between employees and their immediate supervisor, the more interactions there will be between them (uhl-bien et al., 2022). therefore, leadership is a valuable asset in social interaction (bos-nehles & audenaert, 2019). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 112 a high productivity index can be been made possible, according to giessner and van quaquebeke (2010), by private and public sector operations engaging in more expansive and hybrid public policy projects which can be accomplished via ethical leadership. this model of accomplishment should encourage the followers' moral growth, it increases production and efficiency. it can therefore be assumed that moral leaders establish the ideal surroundings and prerequisites for a successful, open, and accountable culture. in general, ethical leaders in the public sector are supposed to set an example for their followers by acting in a way that upholds morality. this strategy aids in raising followers' moral consciousness, which results in an enthusiastic team, a great level of job satisfaction, and enhanced performance in the provision of services. according to brown and trevio (2006), brown et al. (2005), moral leaders were first seen as honest and trustworthy moral beings. they are also recognized as principled decision makers who care more about the common good of the workforce, business and society. employees assume leaders are dedicated to them when they think they care about them and act in their best interest. the result is high-quality lmx improvement through higher levels of loyalty, affective relationships, and mutual support (scott & zweig, 2020). ethical leaders use balanced actions to hold followers accountable after informing them of the benefits of ethical action and the costs of doing otherwise (brown et al., 2005). by soliciting ideas from employees without any form of self-censorship, these leaders are also interested in establishing relationships of trust with their followers (treviño & brown, 2005). by cultivating employee perspectives, ethical leaders can create deep personal relationships that transcend specific economic exchange agreements, enabling high-quality lmx. different studies have found relationships between ethical leadership characteristics, leaders member exchange and employees’ performance (cansoy et al., 2021; danish et al., 2020; ouakouak et al., 2020; qing et al., 2020; shareef & atan, 2018; yilmaz et al., 2020). therefore, we hypothesize thus: i) ethical leadership influences employee performance in the public sector ii) ethical leadership influences employee leader-member exchange in the public sector iii) leader-member exchange influences employee performance in the public sector iv) leader-member exchange mediates the relationship between ethical leadership and employee performance figure 1 research model source: processed by authors, 2022 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 113 methods we examined the influence of ethical leadership on employee motivation, satisfaction and performance. the staff of the federal civil service in nigeria were sampled across some selected ministries through a purposive sampling technique as the focus was more on the middle and executive cadre. we estimated the minimum sample size with a predictive power of 0.95; we used the g*power software (alzahrani et al., 2019). the minimum required sample size was 105 based on two predictors and an effect size of 0.15, significant at p < 0.05. however, we distributed 400 copies of the questionnaires, and 223 were returned and useful for further analysis. the questionnaire was divided into two sections. the first section consists of closedended questions, which include the biodata of the respondents. the second section consists of the questions regarding the researched topic. a seven-point likert scale agreement scale was designed for the study. the respondents’ anonymity was guaranteed. there are no identifying questions in the questionnaire that could be used to identify the respondents. also, the respondents were allowed to withdraw their participation at any time. the results were first entered into a statistical package for social sciences (spss) for initial data coding and preliminary analysis. then, the screened data were transferred into smartpls for pls-sem analysis. the measurement and structural models were analysed accordingly. table 1 shows the demographic characteristics of the survey respondents. the demographic characteristics of the respondents showed that there are more males than females. also, the majority of the respondents have a bachelor’s degree as their highest qualification and a considerable number with post-graduate certificates. the majority of the respondents have spent between 11-20 years in public service. more so, we checked for the common method bias, and the result as shown in table 1 showed that all the variance inflation factors (vif) values are below the 3.3 thresholds (kock, 2017); therefore, our instrument has no common method bias. we assessed leader-member exchange with a scale of five items developed by (scandura & graen, 1984). performance is measured using podsakoff and mackenzie (1989) measurement items and ethical leadership’s measurement is based on an adapted five items from brown et al. (2005) instrument. results and discussion measurement model we evaluated the measurement model based on the assessment of the loadings, average variance extracted (ave), and composite reliability (cr) (abdulkareem & ramli, 2021). the indicator loadings were greater than 0.708, and the composite reliability was greater than 0.5. similarly, the average variance extracted was also above 0.5. therefore, the reliability and convergent validity of the model are confirmed, as shown in table 1. more so, we applied the heterotrait-monotrait ratio (htmt) to assess the discriminant validity. the result, as shown in table 2, indicates that the htmt values are lower than the 0.85 thresholds; therefore, the discriminant validity can be confirmed. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 114 table 1 summary of the measurement model constructs items loadings ca cr ave el etl1 0.825 0.871 0.906 0.653 etl2 0.870 etl3 0.777 etl4 0.760 etl5 0.804 lmx lmx1 0.983 0.973 0.982 0.948 lmx2 0.978 lmx3 0.961 lmx4 0.966 lmx5 0.865 ep epo1 0.977 0.989 0.982 0.969 epo2 0.988 epo3 0.995 epo4 0.979 el= ethical leadership lmx = leader-member exchange ep= employee performance source: authors’ computation (2022) table 2 discriminant validity constructs 1 2 3 1 2 0.768 3 0.640 0.754 1 = ethical leadership 2= employee performance 3 = leader-member exchange source: authors’ computation (2022) structural model for the structural model, we account for the path coefficients, effect sizes, coefficient of determination, confidence intervals, and t-statistics for all paths using a subsample of 5000 bootstrapping as shown in table 3 and figure 2. all hypotheses can be confirmed as ethical leadership has a positive and significant relationship with employee performance and leadermember exchange; therefore, hypothesis h1(β = 0.414; t = 4.405; p < 0.001) and h2 (β = 0.633; t = 7.321; p < 0.001) are confirmed. also, hypothesis h3 (β = 0.533; t = 5.387; p < 0.001) can be confirmed as leader-member exchange has a positive and significant relationship with employee performance. more so, the mediating influence of leader-member exchange on the relationship between ethical leadership and employee performance can also be confirmed, therefore, hypotheses h4 (β = 0.338; t = 3.711; p < 0.001) can be confirmed. we examined the effect sizes of the relationships using the cohen’s guideline (f2 ≥ 0.35 = substantial effect size; 0.15 = medium effect size and 0.02 = small effect size). the f2 results showed that there are effect sizes in the h1 (f2 = 0.385), h2 (f2 = 0.670 and h3 (f2 = 0.640), respectively. the coefficient of determination (r2) can be confirmed as ethical leadership, explains 40% (0.289) variance total for leader-member exchange. while ethical leadership and leader-member exchange explain 73% (r2 = 0.734) variance total for employee performance. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 115 table 3 result of the structural model β std error t-value p-value 5.00% 95.00% h1 0.414 0.094 4.405 0.000 0.255 0.561 h2 0.633 0.087 7.321 0.000 0.466 0.754 h3 0.533 0.099 5.387 0.000 0.368 0.696 h4 0.338 0.091 3.711 0.000 0.206 0.507 source: authors’ computation (2022) figure 2 result of the structural model source: authors’ computation (2022) this study uses the social exchange theory to examine the mediating role of leadermember exchange in the link between ethical leadership and worker performance. the conclusions of earlier investigations are supported by the results. the findings show that ethical leadership has an impact on employee performance in the public sector and leader-member interchange. these results demonstrate that strong ethical leaders are more likely to set an example for their subordinates, establish high standards for ethical behaviour, and hold them accountable for their unethical behaviour. they also fairly distribute rewards and benefits, observe impartial dispute resolution, and take personal risks to defend subordinates who are in danger of being exploited or mistreated by others. positive relationships with other leaders and member exchange are made possible by these ethical leaders' behaviours. people place a higher value on ethical leadership because it typically provides work with a purpose, instils moral principles, and emphasises the importance of tasks in achieving individual and organisational goals. more precisely, workers who are led by ethical characters feel that their task is essential, challenging, and meaningful, significantly improving the task they do is essential, challenging, and meaningful, which significantly improves the productivity of the workforce. because an ethical leader's ethical orientation pushes them to treat their subordinates with consideration, a responsible leader's ethical character will establish excellent social bonds with the followers. the subordinates make an effort to make amends by copying the preferred behaviours of their superiors, which boosts productivity and enhances output. the findings of this study also corroborate the finding of (inam et al., 2021; mahsud et al., 2010; martin et al., 2022). this study has added to the continuing discussion on ethical leadership and its implications in the public sector in a developing nation like nigeria. studies on ethical leadership are expanding, although at a gradual pace, particularly in the public sector and from a developing country viewpoint (shakeel et al., 2019a). therefore, by evaluating the effects of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 116 ethical leadership on employee performance within the context of the public sector, this study has furthered the awareness of that concept. according to the study's findings, ethical leadership has a significant impact on the interactions between leaders and followers as well as the productivity of nigerian public sector workers. the component and measurement of ethical leadership indicate the leader's proactive attempts to affect followers' moral and ethical conduct. by openly declaring their ethics and principles, setting an ethical example, and using the incentive system (rewards and punishment) to hold followers accountable for their actions, ethical leaders make ethics an explicit part of their leadership agenda. as a result, such observable activities draw followers' attention, making ethics also one of their key leadership ideals. the mediating role of lmx in this study further gives credence to the foundation of lmx where the leader establishes independent mutual relationships with other members, wherein two parties assume the roles of member and leader, respectively. in public organisations, lmx represents the hierarchy of the connection between the leader and the followers. based on the lmx idea, a leader will develop a specialised exchange connection with several members who are his subordinates. when a connection with lmx is at its highest level, an ethical leader spends time talking with and listening to the members to assist them to develop their talents. this relationship will further increase the productivity of the employees and the organization. the systems and tactics of authority, compliance, and supervisory standards are anticipated to be upheld with responsibility, openness, and accountability through the provision of good governance by ethical leaders. organizational leaders create strategic plans and work to influence workers as a vital component of employee happiness and performance (benevene et al., 2018). it is anticipated that organisational objectives and targets will equip executives to provide a roadmap for workers to follow and carry out. similar to this, leaders are supposed to create an environment where staff members may flourish. they frequently play a crucial part in developing a motivational system through various strategies including fostering a great workplace culture, offering prizes, and recognising staff members. ethical leadership, in particular, ought to be stressed in organizations’ daily activities to set ethical standards for their staff. different studies have shown that ethical leadership produces needed results, especially in the areas of employee personal performance and positive work mindsets. more so, ethical management from leaders will enhance the morality of employees, and help them motivate and get satisfied in the workplace, thereby increasing employee retention. therefore, in employee management in public organizations, the importance of ethical leadership should be highlighted. conclusion therefore, this study concludes that ethical leadership plays a significant role in improving the productivity of employees, however, the importance of leader-member exchange equally improves the relationship better. ethical leaders are assumed to be free and have cordial relationships with their subordinates as one of the main traits of a morally inclined leader, therefore, subordinates will reciprocate the gesture by improving their relationship with their superiors and improve on their relationship (oladimeji & abdulkareem, 2022). the positive high level of connection between the leader and the follower will further increase the trust, commitment and citizenship behaviour of employees to their organizations. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 109-120 e-issn 2715-9256 =========================================================================== kazeem adebayo oladimeji, abdulrazaq kayode abdulkareem impact of ethical leadership on employee performance in the public sector: does leader-member exchange matter? 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(2004). a new model for examining the leader–member exchange (lmx) theory. human resource development international, 7(2), 251-264. microsoft word artikel engga.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== roni ekha putera & engga lift irwanto the urgenc y of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 69 the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 1engga lift irwanto, roni ekha putera 1universitas andalas, padang, indonesia; enggaliftdr999@gmail.com received: november 3, 2022; in revised: february 4, 2023; accepted: march 23, 2023 abstract the open government policy is a tool for achieving an increase in the quality of democracy in a country to improve meeting the needs of the people through an open policy governance. this policy generates various benefits for the business world and citizens, including for the government that implements the policy. then this concept of openness sparked a movement that was followed globally, the emergence of government data portals that continue to spread, created by governments and multilateral independent teams working with governments working to develop open government data in a country. in indonesia the open government movement has been responded to by the indonesian government through open government indonesia (ogi) which has been rolling since 2011 both in central government and regional government. the ogi movement was born from a similar movement called the open government partnership. the open government partnership (ogp) is a multilateral initiative that aims to secure government concrete commitments in increasing transparency, empowering people, fighting corruption, and leveraging new technology to strengthen government. ogp was officially founded on 20 september 2011 by eight countries, namely brazil, indonesia, mexico, norway, the philippines, south africa, england and the united states. keywords: open government, human rights, indonesia society introduction the idea of open government has long been recognized by various groups, both academics, politicians, practitioners and bureaucrats. this idea is even more popular and has become a kind of mandatory agenda for every central, local, and bureaucratic government that is currently running (kornberger et al, 2017). however, before the idea of open government became known as it is today, its embryos had existed for a long time. in historical studies, for example, the inspiration for open government became known in 1945-1955 which was driven by an association called asne (american society and newspaper editors). this association encourages maximum openness by creating a report on the rights of a journalist to gain access to government data (andhika, 2017). furthermore, the idea of open government began to echo more when the emergence of the memorandum of transparency and open government by the barrack obama administration in 2009. this memorandum was immediately followed by the same wave in several countries, the uk, for example, immediately responded by launching a system (data.gov.uk) in the 2010s and was followed by several other world donor agencies. several countries known for their communist ideology, such as china and russia, do not even want to publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 70 be left behind, these two countries are also involved in implementing the open government agenda. (wirtz & birkmeyer, 2015). according to meijer et al (2012) that open government is related to the government's commitment to creating broad influence using information technology to foster participation and collaboration in the form of dialogue between government and society. this is in line with gasco's explanation (2015) which provides a detailed explanation that open government has contributed to redefining the relationship between civil society and government, so that social process aspects cannot be left out of any government policy. since the idea of open government began to take root, various countries have started implementing it with various motives. in general, the motive for implementing open government is to eradicate corruption and poverty which have long been enemies of every form of government (ackerman, 2008). therefore, the pillars or principles contained in the substance of open government are not far from efforts to eradicate corruption, by embodying the values of openness in every element of government. in this case, referring to gasco's view, there are three important pillars of open government as explained below. transparency, namely government that provides guarantees and is responsible for providing information to its citizens. this information relates to all activities carried out by the government from the first stage to the last stage. in this case transparency can be realized by publishing plans, strategies, as well as the government's performance while carrying out certain programs. at a deeper point, transparency also relates to the extent to which the government can release budget data in a systematic and timely manner. collaboration, which is a government mechanism that opens spaces for cooperation with citizens, external and internal actors in every element of the public service agenda. the point is that in the principle of collaboration, there is democratic synergistic activity between all actors to solve public problems. this certainly implies that the collaboration process can take the form of complex forms of cooperation from the design process, implementation to the evaluation stage of a government policy. in this scheme, the government's willingness to admit that in certain practices citizens or other third parties have additional information to solve the problem at hand (harrison et al, 2011). participation, in contrast to the notion of collaboration, the meaning of participation tends to be limited to the involvement of non-state actors in the policy formulation process. this is in line with gasco's view that participation tends to refer to the involvement of citizens in the political process, and especially in the formulation of public policies. participation in practice has the potential to push the government to have accountability, as well as encourage the birth of an increase in the quality of decisions made because they are more representative. furthermore, according to gasco, the implementation process of the three principles or pillars is carried out using two main tools, namely open data and open action. open data is a scheme for implementing open government principles based on data owned by the government. the point is that in the open data scheme the government can utilize structured and systematic data that can be read and analyzed by machines at any time as a tool to support the realization of open government. whereas in open action, the implementation scheme is more on the use of internet-based platforms in the form of web 2.0, official government blogs and social media that are capable of supporting the implementation of open government. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 71 the more echoes of the idea of open government in many countries, the stronger the theoretical definition of open government itself becomes. the idea of open government became known as a concept that intends to encourage government efforts to improve quality. in indonesia, the demand for an open government has actually been called for a long time. however, calls regarding this matter only became louder when the reform era began in 1998. this call was finally answered where in 2008 the indonesian government enacted law number 14 of 2008 concerning public information disclosure, abbreviated as uu kip. this legal product obliges every institution that belongs to a public body to proactively provide, provide or publish all public information, especially those within the scope of its territory or domain of authority, to the general public or applicants for public information. this legal product is like a final destination of a long journey considering that in the process of its formulation to its ratification, the law underwent many revisions and arguments. the era of reform marked the end of the shackles of freedom of the press. at that time, indonesia was just starting to reorganize its life as a nation, including taking seriously the issue of information disclosure. this is not surprising considering that for decades before, information disclosure was considered a threat to national stability so that there was not a single piece of legislation that regulates the granting of people's rights to public information. therefore, the ratification and implementation of uu kip is the initial milestone of "transforming the culture of our bureaucratic system towards an open information regime". according to meijer et al (2012) that open government is related to the government's commitment to creating broad influence using information technology to foster participation and collaboration in the form of dialogue between government and society. this is in line with gascó's explanation (2015) which provides a detailed explanation that open government has contributed to redefining the relationship between civil society and government, so that social process aspects cannot be left out of any government policy. in fact, information disclosure is the foundation for the creation of open government, which is the initial milestone in the creation of a participatory society. when community participation has been formed, it is hoped that decentralization and democracy will be able to achieve its goals, namely regional independence, improvement of public services in the regions, and corruption in the regions can be prevented. as stated by experts, community participation is an important keyword in the realm of democratization (gascó, 2015). based on the background of the problem and so that the discussion and problem solving do not deviate, the authors formulate the problem, namely what is the urgency of embracing open government as an effort to realize the fulfillment of social, political and economic rights of the indonesian society. methods this study uses a qualitative approach in the form of library research. this research consists of a series of activities to collect, record, use and process various library data such as books, journals, magazines, and various other information relevant to research needs (zed, 2008). this kind of research requires the ability to select and review various existing literature data to obtain good research results (keraf, 2004). results & discussion publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 72 this situation certainly has the potential to open up new problems for local governments, mainly related to the potential for budget abuse. therefore, the precarious situation that requires this massive budget reallocation must be balanced with the issuance of a mandate for the provincial and district/city governments to prepare a special method of open data, in order to implement public budget transparency to the public that is far more optimal. or in other words, it is necessary to develop a scheme for channeling communications about policies that are more transparent, systematic, sustainable, easy to understand, and have clear stages of work during a pandemic like today (cahya et al, 2021). several empirical studies that have been conducted show clearly that the distance from data transparency practices by government organizations will hinder open government data practices. the short-term impact then is the public's inability to see and evaluate the agenda for handling covid-19 that has been carried out so far. in practice, transparency is actually something that is blurred, due to the complexity of its implementation that does not exist. meanwhile, in the longer term, unclear transparency practices, aka not optimal disclosure of government data, will also have an impact on disrupting the sustainability of the process of maturing democracy in a region (ruijer et al, 2019). open government in indonesia the implementation of open government in indonesia was initiated since the enactment of uu kip. this law has made it clear that the government, namely officials or public bodies, must provide open access to information to the public and provide documents or data to the public as an inherent part of the government bureaucracy's functions. in addition, this law has also discussed sanctions for violators; as well as the classification regarding the types of government/public agency information that can be exempted within a certain period from being disclosed to the public. then in this law it has also been regulated regarding the existence of a commission called the information commission (ic) as an institution that is tasked with resolving disputes over access to information and is placed at the center to the regions. so, it is clear that based on this law, indonesia has not only affirmed the public's right to information but also the government's obligation to provide access to information, along with sanctions for violating it. the public's rights to information as stated in article 4 include: "the right to know, the right to physically obtain information, the right to be informed, the right to utilize and disseminate information." in addition, it has also been stated that the government or public bodies are required to provide legal certainty regarding various types of public information and its mechanisms. basically there are three kinds of public information. first, open public information, in the sense that it must be made available and announced. this consists of two kinds namely periodically and immediately. in addition, there is also public information that must be made available at any time. second, public information is excluded and may not be disclosed under the law. and third, public information that can be obtained based on the submission of public information applicants (see articles 9-22). in short, public data and information must be available under the principle of maximum access, limited exception, which means that information must be accessible to the widest possible range by imposing exceptions to confidential or strict access. restrictions on such information must also be based, namely proven by examination of consequences, public interest, level of confidentiality as stipulated in the law (see article 2, article 17 and article 20). furthermore, the mechanism or method for accessing this information has also been regulated, which must take into account the principles of low cost, fast and precise, simple methods, and timely (see article 2 paragraph publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 73 3). so that the impact of the public has the opportunity to obtain as much information as possible. in other words, it becomes a kind of open data. as expressed by al-jamal and abu-shanab (2018), "open data as a concept is found to be useful for people in many ways; the data is usable anytime anywhere free of cost and copyright constraints.” in this context, the public can use public data anytime, anywhere, free of charge and free to disseminate. looking at the implementation of kip as it currently exists, it can be said that indonesia has entered the open government era where all data and information on public bodies (except those included in the exceptions) has become a public good. data and information from public institutions are in the public domain, therefore there is an obligation for state institutions and officials to actively open access to information for the public regarding the implementation of their duties related to state administration in the realm of planning, process and implementation. this is important because access to information gives democratic control to the community, meaning that the community will be able to be involved and participate in governance. here, public administration must change into an open public administration. the policy and public engagement one of the positive impacts of the existence of open government is the formation of an information society which is very crucial in the current digital society era. an informationsavvy society will certainly develop into an independent civil society and be able to make positive use of information and digital technology. society in this position can already be called an informed society. according to the global agenda council for the information society or "the global agenda council on informed societies" "an informed society is one where citizens have the resources, education and skills to access and participate in the free flow of reliable and pertinent information through a diverse range of platforms and media organizations that empower them to make considered decisions about their economic, social and political lives.” when the public already knows and has data and information, for example, regarding plans, processes and arguments for decision-making, programs, activities, policies and the use of budgets carried out by the government, this can encourage citizen participation in policy making, implementation and evaluation processes. under these conditions, the community becomes more prepared and can be involved to play an active role in the development or implementation of programs/policies either directly or through other channels such as the media including social media. they can contribute in the form of aspirations, thoughts, criticisms and input which are very meaningful in encouraging the success of good policies/programs. they can even be involved in the process of making new policies and managing public bodies. this is as stated by al-jamal and abu-shanab that "the availability of data and knowledge motivated the public to ask for more transparency for their government, while the demand for participation and collaboration with government has increased." actual and factual data provided by public bodies will certainly make it easier for various parties to utilize it in order to present information that is ready for use by ordinary people to increase their knowledge. for example, it can be used by researchers and journalists as material for the development of science which has implications for the intellectual life of the nation which has a broad impact. meanwhile, the disclosure of public information can also be a way out of the problem of 'secret' claims made by the state, agencies or public officials when they try to access information on public bodies. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 74 the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society indonesia is a constitutional state as stipulated in article 1 paragraph (3) of the 1945 constitution of the republic of indonesia. in the sense that indonesia is a constitutional state it means that every action and pattern of behavior of the government, society and all other legal subjects must be based on the law and submit and obey all the principles that already exist. in a governance system known as the open government model. the open government model or what is commonly referred to as open government was popularized after the memorandum on transparency and open government by the barrack obama administration in the united states in 2009, and was followed by the launch of data.gov.uk by the british government in 2010. organization for economic co-operation and development (oecd) defines open government as “transparency of government action, access to government services and information, and responsiveness of government to new ideas, requests, and needs.” the open government policy is a tool for achieving an increase in the quality of democracy in a country to improve meeting the needs of the people through an open policy governance. this policy generates various benefits for the business world and citizens, including for the government that implements the policy. then this concept of openness sparked a movement that was followed globally, the emergence of government data portals that continue to spread, created by governments and multilateral independent teams working with governments working to develop open government data in a country. in indonesia the open government movement has been responded to by the indonesian government through open government indonesia (ogi) which has been rolling since 2011 both in central government and regional government. the ogi movement was born from a similar movement called the open government partnership. the open government partnership (ogp) is a multilateral initiative that aims to secure government concrete commitments in increasing transparency, empowering people, fighting corruption, and leveraging new technology to strengthen government. ogp was officially founded on 20 september 2011 by eight countries, namely brazil, indonesia, mexico, norway, the philippines, south africa, england and the united states. the founding countries declared the open government partnership movement and approved and announced the action plans carried out by each country. currently, ogp has membership in sixty-four countries, including hundreds of civil society organizations. in fact, indonesia was one of the co-chairs of ogp for the period october 2013 – september 2014. ogp's vision is to create more government that is more transparent, responsible and responsive to the public on an ongoing basis, with the main objective being to improve the quality of government and the quality of public services that the community receives. this requires an effort to change norms and culture so as to ensure collaboration between the government and civil society. real-time computing, directly observable and responsive). various channels as a manifestation of the government's increasing openness can be observed in social networks and integrated public service portals for the community, although not yet fully enjoyed by all levels of indonesian society, the presence of ogi is an effort to see publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 75 the impact of government policies with the issuance of laws number 12 of 2008 concerning public information disclosure which has been effective since 2010. open government which is a movement to build a more open government including at the local government level that is more participatory and more innovative is also based on law no. 37/2008 concerning the ombudsman of the republic of indonesia, law no. 25/2009 concerning public services, minister of home affairs regulation of 35/2010 concerning guidelines for information management at the ministry of home affairs and local government, as well as government regulation of 61/2010 concerning implementation of law 14/2008. the harmony of the implementation of open government is supported by the implementation of electronic-based government, or what is commonly called e-government, before the presence of the ogi movement, innovation in governance was preceded by the development of e-government which had been initiated since 2003. apart from the need for the central government and local governments for an integrated system, the development of e-government in indonesia is also supported by the presidential instruction of the republic of indonesia number 3 of 2003 concerning national policy and strategy for the development of e-government. in addition, in line with the spirit of bureaucratic reform in indonesia, e-government is increasingly playing a role in improving the quality of public services and helping the process of conveying information more effectively to the public. it needs to be realized and understood that according to the mandate of the 1945 constitution article 18 paragraph (2) and article 34 paragraph (3), the improvement of public services must receive the main attention of the government, because public services are basic social rights of the community (social rights) or fundamental rights. however, if criticized on a massive scale, the open government model which aims to achieve transparency of government activities in public has not been fully realized, which of course is motivated by various factors, one of which is the government's unwillingness to be widely criticized by the public. the open government model that is desired to be able to provide fulfillment of the social, political and economic rights of the community has not yet been realized properly. an example of this can be seen in the provision of direct cash assistance (blt) to underprivileged people who seem not open, both in terms of budget, goals and how it is implemented in society. there were many complaints from the public who believed that the blt they received had been deducted unilaterally, especially by irresponsible elements at the lower levels of the government. this reduction in blt funds was also due to access to blt data which was difficult to find for transparency and to review the veracity of the data. of course, this has tarnished the model and principle of openness which culminates in the transparency principle of the government itself. it's the same with political parties, where it's not uncommon for money politics to occupy a strategic hot seat in a certain position. this really hurts the principle of openness itself. so it should be able to stop and prevent this, not only limited to fulfilling transparency or openness of government performance to the public. but also how to strictly and wisely enforce against anyone who tries to undermine the principle of openness of the government itself. as well as the government must also be prepared to accept criticism and suggestions from the public for each of its performance, and any criticism given by the community should not become an arena for criminalization by the government against the community. because in truth as a democratic country the people have the right to comment on every act of behavior of government officials and agencies as an effort to fulfill the social rights of the community itself. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 76 conclusion the open government model or what is commonly referred to as open government was popularized after the memorandum on transparency and open government by the barrack obama administration in the united states in 2009, and was followed by the launch of data.gov.uk by the british government in 2010. organization for economic co-operation and development (oecd) defines open government as “transparency of government action, access to government services and information, and responsiveness of government to new ideas, requests, and needs.” the open government policy is a tool for achieving an increase in the quality of democracy in a country to improve meeting the needs of the people through an open policy governance. this policy generates various benefits for the business world and citizens, including for the government that implements the policy. then this concept of openness sparked a movement that was followed globally, the emergence of government data portals that continue to spread, created by governments and multilateral independent teams working with governments working to develop open government data in a country. references ackerman, s. r. (2008). corruption and government. international peacekeeping, 15(3), 328– 343. https://doi.org/10.1080/13533310 802058802 andhika, l. r. (2017). jurnal bina praja negative effects of open government: good governance in relation. jurnal bina praja, 9(2), 219–229. https://doi.org/10.21787/jbp.09.20 17.219-229 al-jamal, m. &abu-shanab. e (2018). open government: the line between privacy and transparency. international journal of public administration in the digital age, 5(2), 64-75. cahya, d.a.d., tarigan, j.s.r., rivaldo, t. (2021). urgensi open government melalui inisiatif open data dalam mencegah korupsi anggaran penanganan covid-19 di indonesia. journal of governance innovation, 3(1), 33-57. gascó, m. (2015). special issue on open government: an introduction. social science computer review, 33(5), 535– 539. https://doi.org/10.1177/08944393 14560676 keraf, g. (2004). komposisi. ende: nusa indah. kornberger, m., meyer, r. e., brandtner, c., & höllerer, m. a. (2017). when bureaucracy meets the crowd: studying “open government” in the vienna city administration. organization studies, 38(2), 179–200. https://doi.org/10.1177/01708406 16655496 meijer, a. j., curtin, d., & hillebrandt, m. (2012). open government: connecting vision and voice. international review of administrative sciences, 78(1), 10–29. https://doi.org/10.1177/00208523 11429533 wirtz, b. w., & birkmeyer, s. (2015). open government: origin, development, and conceptual perspectives. international journal of public administration, 38(5), 381– 396. https://doi.org/10.1080/01900692. 2014.942735 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 69-77 e-issn 2715-9256 =========================================================================== engga lift irwanto & roni ekha putera the urgency of embodiment of open government as an effort to realize the fulfillment of the social, political and economic rights of the indonesian society 77 zed, m. (2008). metode penelitian kepustakaan. jakarta: yayasan obor indonesia. microsoft word manuskrip 9.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 204 agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 1suci ramadyah, hasim as'ari, nur laila melani 1universitas riau, indonesia; suci.ramadyah7542@grad.unri.ac.id received: july 9, 2022; in revised: november 21, 2022; accepted: december 11, 2022 abstract the concept of agile governance or called government that is agile, agile or fast has started to be discussed recently. agile governance increasingly has a strategic value in the midst of the condition of the indonesian state which has been hit by the covid-19 pandemic since 2020. the highest spike in covid-19 cases in kampar regency occurred in august 2021 since the establishment of covid-19 as a pandemic on march 31 2020. the purpose of this research is to find out how agile governance is implemented in efforts to deal with the covid-19 pandemic carried out by the health service kampar regency. this study uses a qualitative research method with an explanatory approach. researchers conducted data analysis based on the agile governance concept of shah and stephens’s theory. the research was conducted at the kampar district health office in 2021. the results of this study indicate that the health office has implemented agile governance in an effort to deal with the covid-19 pandemic in accordance with the applicable technical guidelines and standard operating procedures, but public distrust of covid-19 has become obstacles for the health office in handling and providing services to the community in the kampar regency area. keywords: agile governance, local government, health issue, covid-19 introduction the concept of agile governance or called government that is agile, agile or fast has started to be discussed recently, even though this concept has often been discussed in the academic world, especially in the department of public service management or public administration. the advantage of this agile concept or method is that it simplifies the bureaucracy, focuses on speed and convenience, is unique, thinks out of the box, and embodies dynamic governance (achmadi, 2021). this is increasingly having strategic value in the midst of the condition of the indonesian state which is still being hit by the covid-19 pandemic. the government of the republic of indonesia declared a pandemic a health disaster by issuing a decree regarding the establishment of a public health emergency for corona virus disease 2019 on march 31, 2020 by the president of the republic of indonesia number 11 of 2020. this determination was based on the fact that the spread of covid-19 occurred in indonesia is already extraordinary with the number of death cases increasing day by day which extends not only across regions within the country of indonesia but also extends to cross countries as well as having an impact on economic, political and also socio-cultural aspects, defense, security and people's welfare. to emphasize that covid-19 is a dangerous virus, president joko widodo issued presidential decree no. 12 of 2020 concerning the designation of non-natural disasters with the spread of covid-19 as a national disaster. according to (andiraharja, 2020), local governments play a publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 205 central role in efforts to control the spread of the covid-19 pandemic and are closely related to regional authorities. in an effort to tackle covid-19 which is based on ri law no. 24 of 2007 concerning disaster management article 5 where the government and regional governments are responsible for implementing disaster management. local government which is the main focus is on the regency or city as a public service. in this case, the kampar district health office is a service provider that is closely related to dealing with covid-19. in dealing with the covid-19 pandemic, the government applies the principle of centralization where all policies originate from the center. whatever the government's reasons for dealing with covid-19, it will be difficult to resolve this pandemic without cooperation and harmonization between the central and regional governments. according to (santoso, 2020) regions must play a major role in the context of regional autonomy, because the spirit of regional presence and practice and decentralization practices really help to create local community welfare. not only is central and regional synergy needed, but regional authority must also be recognized and not seen as subordinate. table 1 condition of covid-19 patients in kampar regency in 2021 no month confirmed healed death 1. january 205 197 8 2. february 121 115 6 3. march 195 188 7 4. april 673 653 20 5. may 1,076 1.019 57 6. june 693 655 38 7. july 1621 1,559 62 8. august 1,798 1,712 86 9. september 510 484 26 10. october 53 48 5 11. november 14 14 12. december 7 7 total 6,966 6,633 315 source: kampar district health office december 2021 the surge in the number of covid-19 patients in kampar regency in 2021 resulted in the isolation room at the regional general hospital (rsud) being full so that it was no longer able to accommodate patients. so that the indonesian red cross (pmi) building in kampar regency and the stanum recreation area were allocated to become an isolation place for patients affected by covid-19. the health office is one of the regional government work units within the kampar regency government which is responsible for health development. the kampar district health office and its staff have taken into account the cumulative development of positive cases of covid-19 in kampar district, which are increasing day by day. as an incentive to control the spread of the covid-19 pandemic case, the health office has an extra task in breaking the chain of distribution of covid-19 in all areas of kampar regency by always activating the 3t program, namely (testing, tracing and treatment) so that it will provide more space for limiting the spread of covid-19. to provide faster treatment to prevent more severe clinical symptoms from occurring that can lead to death. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 206 based on the background of the problem above, the researcher wants to know how to implement agile governance in efforts to deal with the covid-19 pandemic carried out by the kampar district health office. this prompted the author to conduct research entitled "agile governance" in handling the covid-19 pandemic by the kampar district health office. david i. wilson, nick pelham and colin f.duffield in as'ari (2020) say that the word "governance" comes from ancient greek which means "to steer" or "to guide" as in a ship. project governance is defined as a framework that establishes the structure, resources, communication, reporting and monitoring systems to manage projects consistent with the organization's corporate vision. furthermore, wilson et.al said that governance is a way of managing an entity at the highest organizational level, which is related to the allocation of authority, responsibility and accountability. governance is about the rules, processes and procedures of government. according to cooke (2012) "agile" is a collective term for methodologies (and practices) that have emerged over the last two decades to increase the relevance, quality, flexibility, and business value of software solutions. this adaptive management approach is specifically intended to address issues that have historically plagued software development and service delivery activities in the it (information technology) industry including budget overruns, missed deadlines, low-quality output, and dissatisfied users. the concept related to agile governance seems new to the study of public or government organizations in indonesia. therefore, we need to know in advance what agile governance is. agile governance is literally divided into two words, namely agile and governance. agile, refers to a word in the english vocabulary, namely agility which means agile while governance means governance so that agile governance is agile governance (hong & kim, 2020). agile governance which is rooted in the study of software development then very quickly penetrates towards the study of business activities or public organizations. furthermore, agile governance penetrates the concept of service by public organizations or fast government based on information technology (holbeche, 2019). luna, kructen, and moura (2015) define the concept of agile governance as follows: agile governance is the ability of human society to perceive, adapt, and respond quickly and sustainably to changes in its environment, through a coordinated combination of agile and lean capabilities with the ability governance, to deliver faster, better, and cheaper value to their core business. the principles in agile governance are also one of the important things to elaborate on in enriching our study of agile governance. luna et al (2014) provide six principles that need to be known and also become a practical basis for implementing agile governance including: a. good enough governance the level of governance must always be adapted to the organizational context. the level of governance required to achieve business agility must be balanced, and adjusted where necessary, taking into account the specific conditions and time of day of each organization. this meta-principle should direct practitioners and researchers to reflect and consider the constraints experienced by each organization, without jeopardizing regulatory aspects or market rules. in other words, this can be done by respecting the peculiarities of each environment (luna et al, 2014). b. business-driven decisions of any kind, in any organizational model, must be driven by and for the business. in other words, all decisions in each business unit, of the entire organization (including its relationships and specific sectors) must be made with the business strategy in publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 207 mind. people must think through every decision, design, and approach to meet business requirements and priorities. the team must create a broad culture that can influence collective behavior throughout the company, to increase the awareness of a cohesive organization. as a result of the alignment between the business layer and the governance layer, the connection between each unit of the entire organization, can function as a symbiotic relationship (luna et al, 2014). c. human focused people must be valued as key elements of change and driving forces in organizations, and they must be encouraged to contribute creatively to business goals. in the organization there are people who perform, control and decide the process, so far there must be leaders who aim to create corporate value by getting the best out of people, motivating them strategically, to get the required engagement with the business. nonetheless, most of the applicable governance methods and tools are still concentrated on structures and processes. the need to understand people as critical and creative components of structure and process is a critical success factor for governance initiatives. at the same time, d. based on quick wins the quick wins achieved by the team should be celebrated with the same intensity and seriousness as the problems tackled and resolved, and the drive should be used consciously to achieve more. quick wins seek the accumulation of small impulses which, together in the same direction, are reflected in large midand long-term accelerations for the company. this evolution must be constantly monitored and adjusted. the maturity achieved by teams reflects "less jerky movements", less breakdowns and waste, and better coordination between parties involved (people, business units, etc.). e. systematic and adaptive approach the team must develop the intrinsic ability to deal with change in a systematic manner. they should adopt a systematic and adaptive approach (adjusting direction according to the moment the organization is experiencing). teams and business units should strive to work as adaptive rather than predictive organisms. in other words, they should consider change as a natural component of the business environment, trying to adapt to new factors arising from the development of their environment, and business needs, rather than trying to pre-analyze everything that could happen during this time. every time box (luna et al, 2014). f. simple design and continuous teams should always choose the simpler and feasible alternative to a solution design, one that can be scaled up with the least amount of waste at the earliest opportunity. the idea is to adopt a simple design and improve it as quickly as possible, instead of starting slowly, trying to strike a balance between agile and lean approaches. solution architectures should always be focused on the balance between the desired results and currently available resources. in other words, it's better to do something simple that produces results immediately, and pay a little more to fix it the first time (with possible rework), than to do something complicated that takes a lot of time and resources, and loses out. timing of changes in business (luna et al, 2014). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 208 methods this study uses a qualitative research method with an explanatory approach. in this study, the reason the authors used this type of qualitative research with an explanatory approach was to be able to explain how agile governance is in handling the covid-19 pandemic by the kampar district health office so that it can find obstacles that cause delays in the agile governance process at the agency. this research was conducted at the kampar district health office which is located at jalan dr. a. rahman saleh no. 01 bangkinang, bangkinang kota district, kampar regency, riau province. the reason for the researchers conducting research in kampar regency is because kampar regency is the largest district in the province with the largest population, namely 854,441 people who are vulnerable to covid-19 transmission, because the kampar district health office is the leading sector in efforts to deal with the covid-19 pandemic. in this study, the data collection techniques used by researchers were observation, interviews and documentation. in this study, data analysis techniques used qualitative data analysis techniques according to miles and huberman, where the analysis consisted of three activity lines, namely: data reduction, data presentation, drawing conclusions/verification. results and discussion governance governance is a mechanism, practice and procedure of government in managing resources and solving problems that exist in society. to realize agile governance, the most important principle that must be owned by an organization is to have a good structure to make decisions quickly and can be implemented immediately. in this case the kampar district health office is the leading sector in efforts to deal with the covid-19 pandemic throughout the kampar district. in handling the covid-19 pandemic, the kampar district health office cannot handle things outside of the established rules, even though this is the best thing to do during the covid19 pandemic. one of the factors that made the kampar district health office have to be very careful in handling related to preventing the spread of the covid-19 virus is because this is a new disease that has never happened before. therefore, in handling it, you must always refer to the technical guidelines that have been made by the ministry of health. and unexpected changes due to the spike in cases that occur every day require the handling of covid-19 to be carried out quickly with monitoring of cases carried out every day by the health service. in terms of human resources owned by the kampar district health office, they are sufficient to carry out the handling in accordance with established procedures and also in this case, the human resources owned by the kampar district health office are required to be agile in handling to anticipate a spike in cases by always carrying out active surveillance. , active surveillance is also carried out to minimize expenses in terms of costs so that the handling of the covid-19 pandemic carried out by the kampar district health office can run agile. strategic planning strategic planning is the process of selecting organizational goals determining the strategies, policies and strategic programs needed for those goals and determining the methods needed to ensure that the strategies and policies have been implemented. strategic planning is not only an organizational planning activity but strategic planning is one of the most critical publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 209 management roles. without good and structured strategic planning, agile governance will not be realized in an organization. in carrying out the handling of the kampar district health office, it cannot be separated from the rules and regulations that have been set. the existence of strategic planning made in handling the covid-19 pandemic is very important for the kampar district health office, considering that this virus has become a global virus that does not only occur in the territory of indonesia but also occurs almost all over the world, therefore planning is very necessary. mature strategy. the kampar district health office is carrying out strategic planning with the covid-19 task force. in this planning meeting, it will be discussed what matters will be carried out by all opds who are members of the covid-19 handling task force for the next one year. the meeting was attended by forkopimda kampar and related opds as well as all sub-district heads of kampar district. in this task force, each work unit or sub-task force in carrying out their duties is still as stated in the decree of the covid-19 task force team. where in handling people exposed to covid-19, in the future the kampar regional government in carrying out healing has prepared bangkinang general hospital, stanum recreation park, pmi building, and will prepare teacher buildings and all inpatient health centers in kampar regency. all forms of activities carried out by the health office in handling it start from planning. the existence of good planning is certainly a major factor in the success of an activity to be carried out. performance measurements performance measurement is the process of recording, measuring the achievement of the implementation of activities in the direction of achieving the mission through the results that have been carried out. an organization needs to ensure that all work and innovations that have been carried out can run well after being implemented. in this case, regular and continuous monitoring is very important to be carried out by the health service to ensure that the activities and handling carried out in efforts to deal with the covid-19 pandemic are going according to what has been expected. the kampar district health office always monitors through zoom meetings with members who are members of the covid-19 handling task force. this was done considering the circumstances that made it impossible to hold activities that caused crowds and also to comply with health protocols. in this case the health service always tries to be able to always monitor existing cases and do it as optimally as possible in this pandemic situation. in terms of health workers, they also always monitor all patients who are exposed to covid-19. where the benefit of doing this monitoring is to find out the health developments of patients exposed to covid-19. the health office as an organization which is a health service provider always conducts regular online monitoring and monitoring of patients who are isolated. if within 14 (fourteen) days the patient still has a positive test result, the patient will remain in isolation until the test is negative. performance measurement is very important in an organization and is also a benchmark for the realization of agile governance. citizens/customer focus the main goal of citizens/customer focus is to provide maximum service. in making efforts to deal with the covid-19 pandemic, the government is required to be extra in providing services quickly to the public. citizens/customer focus also plays an important role in the successful handling of efforts to spread the covid-19 virus. the kampar district health office is the spearhead in providing health services to communities throughout the kampar district. in this case the kampar regency health office must ensure that covid-19 handling services have been provided to all people in the kampar regency area. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 210 the kampar district health office has carried out and provided services related to efforts to deal with the covid-19 pandemic to all people in the kampar regency area without exception. considering that the covid-19 virus has a high risk of transmission and can happen to anyone, regardless of age and gender. therefore the health service has focused on handling the whole community, both from the city to the village level. the main priority for handling carried out by the kampar district health office in 2021 is to vaccinate all health workers who are in charge of providing services to the community, the health office is trying to make innovations that can make people comply with the health protocols as set out. because public compliance in efforts to deal with the covid-19 pandemic in implementing and complying with health protocols is very important so that we can escape this covid-19 pandemic. even though the kampar district health office has tried its best to handle all the people in the kampar regency area, if the community doesn't want to cooperate, then the spread of the covid-19 virus will not be interrupted at any time. the kampar district health office in implementing agile governance that focuses on the community has been carried out properly and in accordance with the specified sops. however, in its implementation in the field there are still people who are reluctant to be given treatment for various reasons which is also an obstacle for the health office in carrying out agile handling. it is feared that people's attitudes like this will make the covid-19 virus develop even more in the kampar regency area. efficient and effective process public services are considered effective and efficient if people get services easily and the process is not complicated, fast and satisfying. the importance of effectiveness in achieving organizational goals is the key to the success of a public organization. an organization can be said to be effective if the organization can fully achieve the set goals. in providing health services, especially in efforts to deal with the covid-19 pandemic, the kampar district health office always strives to provide services effectively and efficiently so that agile governance at the health office can be realized. the handling of the covid-19 pandemic carried out by the kampar district health office has been running effectively and efficiently. this can be seen from the decreasing number of death cases due to the covid-19 virus in the kampar regency area based on the data that the researchers obtained while observing the kampar district health office. this can be realized due to the collaboration between the health service and opd who are members of the covid19 handling task force and of course all the people in the kampar regency area. the flow of treatment carried out by the kampar district health office in carrying out treatment is handling 3t, testing (test) is an early examination to be able to find out whether a person has contracted covid-19 or not. tracing (trace) is the process of identifying all the people who have been in contact with positive patients with covid-19. and treatment (follow up) is inpatient or isolation treatment for patients who are confirmed positive for covid-19. where in this case the 3t handlers were carried out and carried out by all health workers who were around the kampar regency area as well as bhabinsa and bhabinkamtibnas. the creation of an effective and efficient process in the effort to deal with the covid-19 pandemic carried out by the kampar district health office so that patients who have been confirmed with the covid-19 virus can certainly not be separated from the cooperation and diligence of the health workers in handling it. so that the implementation of agile governance at the kampar district health office can be realized. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 211 effective communications the existence of effective communication is an important element in an organization. because without good communication, things will definitely not go well. most likely there will be a miss communication between members of the organization. miss communication is a misunderstanding between the two parties in digesting the communication process, so that the message sent and the message received have different meanings and interpretations. if this condition continues, it will certainly have a negative impact on the continuity of the organization. the health office always tries to maintain good communication not only within the scope of the health service but also establishes good communication among members who are members of the task force for handling the covid-19 pandemic. where in the handling of covid-19, each member who is part of the task force already has their respective duties and obligations. there is already a division of tasks in the effort to deal with the covid-19 pandemic. where this is intended so that handling can run optimally considering that this virus has spread to almost all parts of the world and extra handling and sufficient human resources are needed to be able to work together in handling it to break the chain of spread of this virus. in handling the health service, it collaborates among members of the task force so that this has a positive impact on the successful handling of the covid-19 pandemic. considering that the covid-19 virus is a new virus whose transmission occurs very quickly, even in a matter of hours there are additional positive cases and collaboration is very much needed where in this collaboration there are several principles, namely the principle of togetherness, cooperation, patterns of sharing tasks, patterns of equality and sharing of responsibilities , consensus and accountability between collaborating parties so that this handling can truly be carried out in an agile manner. culture of change culture is the values and habits that are accepted as a common reference that are followed and respected. within an organization, this habit becomes the work culture of human resources within the organization, and is often referred to as organizational culture. however, organizational culture is not always fixed and needs to always be adapted to environmental developments so that the organization can survive, with the aim of developing a culture of achievement, changing mindsets and maintaining trust in the organization. this culture of change is one of the important factors for realizing agile governance because without cultural changes carried out by an organization, the organization will not be able to move forward with the increasingly developing times that are vulnerable to change. the district health office has implemented a culture of change in terms of activating and disseminating a culture of wearing masks, a culture of always washing hands and checking body temperature for every guest who comes to the office and implementing health protocols. the key is discipline in implementing health protocols in accordance with the standard operating procedure (sop) for preventing covid-19. it is hoped that the culture of change implemented by the health service can help reduce the transmission rate of covid-19 in the kampar regency area. always provide advice and socialize to always and never forget to use a mask to avoid the risk of transmission of covid-19. in this case the health service certainly emphasizes more to employees regarding the implementation of this health protocol, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 212 dynamic technology infrastructure technology infrastructure itself is a foundation or framework that can support a system or organization. dynamic technology infrastructure functions to support organizational activities so they can become more agile and make it the basis for achieving organizational goals more quickly and effectively. the covid-19 pandemic has driven technological innovation in the health sector through telemedicine services. the last component in order to achieve agile governance is the existence of dynamic technology infrastructure owned by public organizations to embrace changes and support organizational needs in achieving its goals. in an effort to deal with the covid-19 pandemic, the health service has an application called the "silacak" application. the main function of this application is to accommodate the recording and monitoring of close contacts of covid-19. the input of this data is at the puskesmas level which is carried out by tracers with supervision from the person in charge of testing, tracing and isolation at each health service facility. close contact data entered is the result of tracing or tracing of each positive confirmed case of covid-19 recorded in the new all record (nar) covid-19 laboratory examination results system as well as direct reports from patients to the puskesmas. this application has also been integrated with the disdukcapil service so that inputting close contact data only requires a nik. enter name, date of birth, and the id card address does not need to be re-entered, what is needed is the domicile address of the close contact which should be the work area of the tracer. the silacak application which is a new application in the health system needs major adjustments, so that there is assistance in understanding related technical applications so that there is a silacak helpdesk whose job is to assist tracers in facing difficulties inputting into the application. the health office seeks to socialize in all aspects, the use of the media is very helpful to the health office in conducting socialization. the health service once held a live evaluation of handling covid-19 on riau tv and also outreach using facebook and instagram social media owned by the health service, this was done to make it easier for the public to find out information about the development of the covid-19 case and increase public understanding about what is covid-19. the health service is also supported by the latest medicines and tools to make it easier to handle. and also in this case the media is really needed to always disseminate the latest information related to covid-19 to the whole community so that people can quickly understand the dangers of the covid-19 virus. obstacles to the kampar district health office in agile handling of the covid-19 pandemic public distrust against covid-19 the existence of public distrust towards covid-19 certainly does not just arise, there are material conditions that perpetuate it all as a collective turth. this public distrust can be a serious obstacle in the midst of various government policies to suppress the transmission and spread of covid-19. building public trust in a state-citizen relationship is not an easy matter in the current era of post-modernism and post-truth. moreover, this distrust was born from policies that often deviated from social agreements.the advancement and decline of a nation's civilization cannot be separated from the high level of public trust in something that is rational and scientific. including public trust in every policy produced by power. in the midst of the ferocity of covid-19, building public trust in all authoritative sources of information is very important to facilitate efforts to reduce the rate of transmission of covid-19. the high level of public distrust regarding the existence of the covid-19 virus has made it difficult for the kampar district health office to provide treatment to the community. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 213 there is an assumption that covid-19 is just a political game by the government and it is as if this disease is being exaggerated even though covid-19 is not an emergency disease that is classified as severe and must be treated seriously. the implementation of vaccination is also considered by the community as an arena to fool the public with the large number of vaccines in circulation and the implementation of vaccinations that are not only enough to be done once for each person. the existence of public distrust is an obstacle for the health office in handling it in an agile manner. circulation of negative information about covid-19 vaccination the amount of information or news that is not good about vaccinations that are spread in the community makes people reluctant to accept the handling of the covid-19 pandemic. so this makes people afraid of getting vaccinated. low public desire and awareness to participate in supporting government programs to accelerate the handling of the covid-19 pandemic. the amount of negative information circulating makes people afraid and don't want to be vaccinated against covid-19 because they think it will harm themselves instead of making conditions better. not to mention the thoughts of the local community regarding vaccination being used as a business field, not as a savior for public health. in terms of handling the covid-19 pandemic provided by the kampar district health office to the community in the covid-19 vaccination within the kampar regency government, it is still relatively low because the community trusts this bad information, so that it has an impact on the level of community willingness to accept the treatment given. by health workers. this obstacle was most often encountered when the team of health workers went to the field to carry out the covid-19 vaccination activity. however, after the implementation of the education and socialization process from various parties who are included in the task force for handling covid-19 such as the health service, community health centers, the police, government officials and other parties, conclusion the handling of the covid-19 pandemic carried out by the kampar district health office is already running with agile governance, although it is not yet fully optimal. this can be seen from the 8 concepts of shah and stephens (2005:298) that must be met by public organizations in realizing agile governance, namely: 1). governance, the health service in making decisions regarding the handling that will be carried out in an effort to deal with the covid-19 pandemic always refers to technical instructions from the ministry of health and does not make decisions at random without being based on predetermined sops; 2). strategic planning, the kampar district health office before carrying out the handling first carried out a plan that was discussed with the members who are members of the task force for handling the covid-19 pandemic based on instructions from the ministry of health; 3). performance measurement, the kampar district health office always regularly and continuously monitors every treatment that has been given to covid-19 patients; 4). citizen/customer focus, the kampar district health office has provided handling and socialization of covid-19 to the community throughout the kampar regency area, but in reality what is happening in the field there are still objections to the handling carried out by the community due to the low level of public trust which is a factor principal against this refusal; 5). efficient and effective process, the kampar district health office has carried out effective and efficient handling as seen by the decreasing number of confirmed cases of covid-19 and the comfort felt by patients with the services provided; 6.) effective communications, the kampar district health office in handling it always tries to establish good and effective communication both internally and externally; 7). culture of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 204-214 e-issn 2715-9256 =========================================================================== suci ramadyah, hasim as'ari, nur laila melani agile governance in handling the covid-19 pandemic by the kampar district health office in 2021 214 change, the health service is carrying out cultural changes in terms of activating community discipline, especially the health service staff in particular to comply with the established health protocols to break the chain of transmission and spread of covid-19. dynamic technology infrastructure. the factors that have become obstacles for the health office in handling the covid-19 pandemic in an agile manner are there is public distrust of the truth about the existence of covid-19 and circulation of negative news on social media about the covid-19 vaccination. references achmadi, m. (2021). agile governance dalam perspektif pelayanan publik propartif (2021). diakses pada 20 juni 2022, dari https://ombudsman.go.id/pengumuman/r/artikel-agile-governance-dalam-perspektif-pelayanan-publik-propartif andiraharja, d. g. (2020). peran pemerintah daerah pada penanganan covid-19. jurnal politik pemerintahan dharma praja, 13(1), 52–68. sumedang, jawa barat. as’ari, hasim. 2020. desain kebijakan desentralisasi kehutanan masa lalu, masa kini, dan masa depan. pekanbaru: taman karya. cooke, jl 2012. everything you want to know about agile: how to get agile results in a lessthan-agile organization. it governance ltd. holbeche, ls (2019). shifts in organizational culture when implementing agility. journal of creating value, 5(2), 124-138. new york. hong, kp, & kim, ps (2020). building an agile government: its possibilities, challenges, and new tasks. halduskultuur, 21(1), 4-21. tallinn, estonia. luna, ajh de o., kruchten, p., pedrosa, mlg do e., neto, hr de a., & moura, mhp de. (2014). state of the art of agile governance: a systematic review. international journal of computer science and information technology, 6(5), 121–141. santoso, t. (2020). relasi pusat-daerah dalam menangani covid-19 di indonesia. jurnal ilmu administrasi: media pengembangan ilmu dan praktek administrasi, 17(2), 161–177. bandung. shah, s., & stephens, a. 2005. it and the agile government: the role of information technology in improving the efficiency of government functions. in n. pal & d. pantaleo (eds.), the agile enterprise (pal, nirma, pp. 295–308). verlag us: springer. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 109 prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 1 cita karunia sari, retno kusumastuti 1 universitas indonesia, indonesia; cita1520@gmail.com received: december 28, 2022; in revised:february 21, 2023; accepted: march 13, 2023 abstract in conditions full of uncertainty, the organization must have the right efforts and strategies to defend itself, by keeping up with the times that are always happening. indonesian national police (polri) as one of the organizations that has an important role in carrying out an orderly and orderly life. the polri must be able to follow and adapt to technological developments and of course prepare strategies to deal with all uncertainties that continue to occur, especially in the field of security and public order, as well as services to public. the challenges and tasks for the polri are becoming increasingly difficult because the community is increasingly critical, and capable and always abreast of developments in every activity carried out by the polri. in the last few months there have been several cases that have gone viral on social media, especially cases related to law violations committed by members of the indonesian national police. these cases which were caused by mistakes made by the polri members became interesting material and were continuously discussed by the public. this is a big challenge for the polri, especially the professional and security division of the indonesian national police, in order to reduce and prevent violations committed by members of the polri, with the aim of creating a precise polri. the results of this study suggest that the method that can be used by the professional and security division of the indonesian national police is to use scenario based strategic planning. in addition to using the sbsp, the process of recruiting polri members must also be an important concern, so that the newly admitted members have good skills and morality so that opportunities to commit violations of the law are minimized. keywords: jatinangor management area (kpj), general spatial plan for jatinangor urban area, policy implementation, swot. introduction uncertainty is certain in this world. the uncertainty that occurs covers all aspects of human life. the development of the era accompanied by globalization will bring uncertainty from all aspects including social, political, security and culture. these things will continue to change where conditions of uncertainty will also continue to follow. to be able to survive in conditions full of uncertainty, the organization must have the right efforts and strategies to defend itself, by keeping up with the times that are always happening. likewise with the indonesian national police organization. the polri is one of the state organizations engaged in the field of security. in law number 2 of 2002 concerning the indonesian national police, article 13 stipulates that the main duties of the police are to protect, protect, serve the community, ensure law enforcement, and maintain public order. the polri members are given the authority to carry out their duties and obligations in accordance with the applicable laws and regulations. mailto:cita1520@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 110 by looking at the main duties the polri organization must be able to adapt and keep up with the times and of course prepare strategies to deal with all the uncertainties that will continue to change, especially in the areas of security and public order, as well as services to the community. the polri must be able to become an agile organization. this agile organization is a flexible organization, able to innovate to adapt to uncertainties that occur over time and the times. agile organizations must have the ability to quickly adapt tactics and operate through the chain of operations to adapt to changes and challenges faced in their environment (gligor & holocomb, 2012, 2013). polri, under the leadership of the current head of police, continues to try to keep abreast of the times by following the current situation and conditions. the national police chief innovates to support organizational development so that the national police can deal with the uncertainties that will arise by making the national police chief's priority programs with the jargon of precision. in accordance with the chief of police's priority program (presisi), namely predictive, responsible, fair transparency which aims to organize institutions, change systems and organizational methods, to make polri human resources superior in the police 4.0 era. and changes in modern police technology, performance improvement, maintenance of public order and security, performance improvement, law enforcement, and strengthening of polri's support in handling covid-19, as well as national economic recovery. at the national police itself, hr is the most crucial point to determine how the police will go forward. becoming a member of the police is not an easy thing. starting from the recruitment process to placing polri members according to their abilities and fields. the recruitment process aims to find and get competent members of the national police according to the criteria sought by the organization and it is hoped that this will lead the organization to achieve its goals. in order to achieve organizational goals, it is necessary to have excellent, competent and characterful national police hr, especially in the current era of the industrial revolution 4.0. in order to make polri human resources superior in the police 4.0 era, it is necessary to maintain and supervise polri personnel so that they continue to work in accordance with applicable laws and regulations and comply with applicable social norms and ethics in order to achieve superior polri human resources in the police 4.0 era which is the goal. police organization. in addition to superior human resources, supporting facilities and infrastructure are also needed, especially in the field of technology. currently technology is developing very rapidly, accompanied by variations and models of data technology and devices that are increasingly varied. it is certain that this latest development will have a social impact, whether it will bring good to the wider community or have a bad impact. one thing that really influences social life today is social media. currently social media has a very important role in people's lives. the flow of information moves faster with the existence of social media. the continuous exposure received by the community almost resulted in information being difficult to contain so that the community could not filter information to find out whether the information received was true or not. this is a negative impact of the ease with which the public can obtain information and convey information and other content on social media. another impact of technological developments is the increase in crime rates. the higher the crime rate becomes a separate challenge and task for polri as an institution engaged in security and public order. the challenges and tasks for the national police are becoming increasingly difficult because the public is increasingly critical, capable and always abreast of publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 111 developments in every activity carried out by the national police, especially cases that are busy on social media. in the last few months there have been quite a number of cases that have gone viral on social media, especially cases related to law violations committed by members of the national police. these cases were caused by procedural errors committed by members of the national police, which became interesting material and were continuously discussed by the public. the jargon bad news is good news, especially news related to government agencies, state apparatus, and public figures, is news that is easy to become viral on social media, and easy to get the attention of the wider community. it must be acknowledged that the phenomenon of violations committed by members of the national police is increasing. this can be caused by various things, both internal and external factors. based on data obtained from the professional and security division of the indonesian national police, this increase in violations by members of the polri is based on: a. the increase in public complaints over the last 3 years regarding violations committed by polri personnel, especially the detective and criminal units related to case handling: figure 1. the increase in public complaints over the last 3 years source: processed by researchers (2023) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 112 b. the rise of news about members of the national police who commit violations and go viral on social media: figure 2. data on viral criminal offenses (1) source: processed by researchers (2023) figure 3. data on viral criminal offenses (2) source: processed by researchers (2023) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 113 c. the hand-catching operation (ott) was carried out by the internal security of the professional and security division of the indonesian national police, which is an internal supervisor for polri personnel who have committed violations related to bribery. figure 4. recrime function’s hand-catching operation (ott) data in 2021 source: processed by researchers (2023) based on the description above, the formulation of the problem to be examined is what are the steps that must be taken in order to prevent violations by members of the criminal investigation division of the national police in order to create a precise national police using scenario based strategic planning. to be able to carry out an analysis of a problem that occurs in an organization, theory and thoughts from experts are needed to help understand, draw conclusions and make decisions in determining strategies to deal with the possibilities and rapid changes that will occur in the organization. in analyzing the problems that occur in the polri organization, especially regarding the problems of violations committed by polri personnel and the strategies implemented by the the professional and security division of the indonesian national police, in reducing the number of violations to create a precise polri, the scenario based strategic planning theory will be used. in addition, matters related to deviant behavior in the organization will also be explained. this scenario based strategic planning is used to study strategy in increasingly uncertain organizations, make investment decisions and develop strategies, illustrate the hhl-roland berger approach to scenario-based strategic planning, and bridge the gap between research and practice. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 114 scenario based strategic planning emphasizes the need to understand the fundamental impact and uncertainty on planning and decision making and the consequences for strategic management in general. scenario-based planning provides a robust methodological framework to account for uncertainty, volatility and complexity in the strategic management process. scenario planning can also improve the quality of strategic decisions in an uncertain environment and lead to flexible strategies that can combat volatility. in understanding scenario based strategic planning, we must first understand what volatility, complexity and ambiguity are, which are the main factors in the uncertainty dimension. volatility describes the changes on a large scale that affect the economy in a certain time. an unstable economy will certainly affect all aspects of life, both social and security. complexity according to snowden/boone (2007) has several criteria including having interacting and connected elements, having a small impact that can produce disproportionately large consequences, the whole is greater than the sum of the inputs and assets, hindsight does not lead to implications useful for the future as external conditions change, limiting agents and systems. examples of complexity include the existence of broader stakeholder interests, an increasing global presence, product variety and information overload. ambiguity means a lack of clarity in interpreting something. this ambiguity will affect strategic decisions because in making decisions there is a lack of important information, so one cannot predict the possibility of future events. the uncertainty that must be faced in this globalization era covers all aspects of life such as economic, social, political, technological developments, and the environment. in the face of this, it is necessary to classify uncertainties about actual circumstances, impacts and appropriate actions, because uncertainties can lead to strategies that cannot protect certain organizations. in scenario based strategic planning there are 4 methods for predicting the future, namely: a) extrapolation is an effective technique for predicting the future during this stable environment by involving the use of past experience to estimate future data; b) market prediction is to use truly efficient speculation, and seeing market prices will be the best predictor so there are no more differences of opinion because it uses the wisdom of many people which is more accurate than surveys; c) futurology is a methodology developed by historians to see the possibility of a preferred future. futurologists examine quantitative and qualitative data about the likelihood, probability and desirability of change. in this way they try to reach a holistic view of a possible future; d) simulation is a simplified estimate of a real thing, state or process. organizations can use large amounts of data on customer loyalty, employee retention and supply chain management to run simulations to make meaningful predictions about the behavior of specific customers and employees or determine gaps in service or supply. deviant behavior at work is defined as voluntary behavior that violates significant organizational norms and thus threatens the welfare of company members (robbinson and bennet in robbins & judges, 2012: 317). deviant behavior is a serious problem for an organization because it can bring bad effects to an organization and the stakeholders in it. the criteria used to determine certain behavior as deviant are the intent underlying the act, the violation of organizational norms or rules, the target and the potential damage caused to the organization or its members. identifying unwanted behavior and sorting out deviant behavior that can still be accepted or tolerated is the first step that must be intervened to develop ways of intervention. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 115 deviant behavior is classified into 2 categories of deviance, namely as interpersonal deviance and organizational deviance, depending on where they base the deviant behavior whether on an individual or organizational basis, and according to the level of consequences they make ranging from mild to serious (robbinson & bennet, 1995; bennet & robinson). several studies regarding deviant behavior in organizations show that employees also engage in deviant acts with the aim of their own interests, retaliation against the organization, or harming co-workers (umphress, bingham, & mitchel, 2010). emotions are very important in triggering deviant behavior and emotions are the most relevant events that can accelerate deviant behavior are things that cause negative emotions (penney & spector, 2008). method the research approach that the author uses in the framework of this research is a qualitative approach, with the aim of being able to describe what efforts have been made by the professional and security division of the indonesian national police in preventing violations that have the potential to be carried out by members of the criminal investigation police. according to sugiyono, the qualitative research method is a research method based on the philosophy of postpositivism, used to research on natural object conditions, where the researcher is the key instrument, data collection techniques are carried out in triangulation (combined), data analysis is inductive/qualitative and the results of qualitative research are more emphasizing meaning rather than generalization.” on the basis of the opinion above that, a qualitative approach is to explore data, information and other sources that are related and can or can support research on the object of research. sources of data or sources of information that support this research are data originating from laws, regulations, policies that apply within the polri institution and laws relating to the role of investigators in carrying out investigations and prevention carried out by the professional and security division of the indonesian national police. result and discussion the professional and security division of the indonesian national police is the division responsible for professional development and security within the internal environment of the polri organization. apart from that the professional and security division of the indonesian national police is one of the implementing elements of polri's special staff at the polri headquarters level which is under the national police chief. the task of the professional and security division of the indonesian national police is quite heavy considering the many violations committed by polri’s members. apart from that, the highest leadership of the national police has also made efforts to bring the police in a better direction, by making innovations for the organization and aiming to change the behavior of polri members that are inconsistent with the ethics of polri members. culture and efforts to change the behavior of members of the national police with the jargon that has been created by the leadership of the police, namely a mental revolution with the promoter jargon and becoming a precision. the following will explain the existing innovations of the police: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 116 internalization of culture and efforts to change the behavior of police members in accordance with the culture built • actions based on analysis of facts, data and information • correct police action • able to solve problems thoroughly • thorough • high performance • responsible • professional • modern • reliable promoter (problem oriented policing) • predictive • responsible • transparent • fair presisi presisi predictive prioritizing the ability to predict situations and conditions that become issues and problems as well as the potential for disruption of kamtibmas responsibility the sense of responsibility that is manifested in speech, attitude, behavior and execution of tasks as a whole is shown to guarantee the interests and expectations of the community in creating security and order publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 117 • open, proactive, responsive, humane, easy to supervise, guarantees security and a sense of justice for the community. in the following, several types of violations committed by polri members will be discussed, the causative factors and the strategy carried out by the the professional and security division of the indonesian national police to reduce the number of violations committed by members of the criminal investigation unit to create a precise polri. violations committed by polri personnel in the criminal justice function the criminal investigation function is one of the functions that has an important role for the community and within the police itself. the criminal investigation function has the main task of carrying out investigations, investigations, and coordination and supervision of civil servant investigators (ppns) based on law number 8 of 1981 concerning the criminal procedure code (kuhap) and other laws and regulations. in terms of carrying out their main duties to carry out investigations and investigations, members of the national police are very prone to committing violations and receiving complaints from the public. this can also be related to internal factors from these members or from external factors, namely people who are dissatisfied with police services. internal factors that influence can be because the member is not competent and has ethical behavior that is not orderly. in the last few months, social media has been quite busy with the virality of several members of the national police who have committed violations. data obtained from the professional and security division of the indonesian national police shows that public complaints in the last 3 years have increased by 108.5% from 2020 and increased by 86.5% in 2021. complaints about police violations from the public received by the professional and security division of the indonesian national police are divided into 2 types of violations, namely disciplinary violations and violations of the polri professional code of ethics (kepp). discipline violations have increased by 18.9% and kepp violations have increased by 96.1% in 2021. several violations of the criminal justice function that have gone viral in recent months are mostly related to violations of the code of ethics, which have resulted in reduced public trust in the police. violations committed by members of the criminal justice system are thought to be broken down into several causative factors. these factors can be grouped into two, namely individual factors and organizational factors. the two categories of factors can be described as follows: a) individual factors, such as ideology, group of communities, and spiritual background; b) organizational factors, such as organizational culture, literation, facilities ans infrastructures, and performance indicators. transparent & fairness always protecting, nurturing and serving the community easily, quickly, transparently, humanely and responsibly publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 118 the two categories of factors above are forms of uncertainty faced by the police. to deal with this uncertainty, a special strategy is needed so that polri is able to cope well for the good of the organization in the future. the professional and security division of the indonesian national police has prepared a scenario-based strategy that will enable polri to deal with future uncertainties. the strategy carried out by the professional and security division of the indonesian national police in reducing the level of violations committed by members of the criminal investigation unit with the aim of realizing a precise polri is as follows, strengthening the role of the director, head of sub-directorate, head of unit, and head of unit; strengthening the supervisory function; implementation of priority programs by the professional and security division of the indonesian national police; research and mapping the method in the scenario-based strategy used by the professional and security division of the indonesian national police is an application of simulation and futurology methods. the futurological method is applied in strengthening the function of the person in charge of personnel in each work unit as well as researching and mapping the factors that cause violations, because by using the futurological method the professional and security division of the indonesian national police is able to see quantitative and qualitative data about possibilities, probabilities and desires for change as well as plans to be prepared by unit heads in managing their personnel in a professional manner and have good performance. the simulation method is applied in the strategy of strengthening the supervisory function and deploying priority programs by the professional and security division of the indonesian national police. the professional and security division of the indonesian national police uses data on personnel who commit violations, distinguishes types of violations, calculates data on the number of public complaints, and identifies causes of violations. after analyzing these data, the professional and security division of the indonesian national police through the head of the function unit can predict behavior and assess what aspects need to be improved regarding the ethics and behavior of personnel. in addition, the professional and security division of the indonesian national police will also carry out prevention & mitigation strategies, including the following. first, weakness of ideology which can be prevented by optimizing personality mental searches in polri recruitment activities, strengthening the internalization of the values of pancasila, tribrata, catur prasetya, & organizational pride, strengthening punishment through professional ethical accountability and career development. second, as for the lack of spiritual life, you can optimize spiritual and spiritual development, strengthen the exemplary leadership in carrying out religious/spiritual activities, increase religious activities and facilities. third, in dealing with negative impacts on community & environment, the professional and security division of the indonesian national police carry out detection in order to identify & map communities with negative impacts, carry out guidance & directions, regarding communities & environments that have negative impacts, strengthen the monitoring system as a whole make regulations regarding limiting members from joining communities that have an impact negative, strengthening consistency in punishment. fourth, work culture of organization is not sufficient so it is necessary to optimize the role of leadership and team work, provide objective rewards, rekindle the spirit of mental revolution, form & optimize team sharing. fifth, lack of literacy applicable norms & regulations are optimizing the arrangement of integrated information systems, ensuring all instructions & directions, as well as regulations reach all members & pns polri, strengthening publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 119 activity programs & budget support for binetics, norms & laws within the police environment. sixth, lack of infrastructure support for each unit head can determine minimum standards, inventory & fulfill plans for infrastructure needs, optimizing the availability of infrastructure optimizing the role of leaders in cooperation to fulfill infrastructure needs. seventh, ineffective performance indicators can be carried out by formulating & realizing individual performance indicators, strengthening programs & budget support in increasing the competency of the police function, assessment or testing of the ability of the police function, optimizing accountability for task implementation, optimizing it-based applications, optimizing the results of performance evaluation. in addition, members of the national police personally must uphold the morality and oath as members of the police and apply the four ethics of institutional ethics, state ethics, social ethics and personality ethics. first, institutional ethics related to the compliance of polri personnel, both subordinates and superiors, to regulation of head of indonesia national police no. 14 of 2011, whereby each position must be responsible for the position held and take the oath of appointment of polri members. second, state ethics show that polri personnel must be loyal to pancasila and the 1945 constitution. if each polri personnel has studied the contents of pancasila in himself, then his party is endeavored to be able to anticipate the presence of ptdh so that in the institutional process starting from the personal and superiors have a role in supervision. third, personal ethics show that polri personnel must set a good example for their families. fourth, societal ethics show that polri personnel must follow the prevailing societal norms and respect each other between communities. conclusion with the current situation and conditions of development, in realizing the transformation of the polri bureaucracy towards a precise polri, in particular making polri human resources superior in the police 4.0 era, proper strategies and management are needed to manage polri hr, and polri personnel who perform well, are capable of keep abreast of technological developments and comply with the law. to obtain polri personnel who fulfill their capabilities, polri needs to recruit quality polri personnel. recruitment of polri personnel must be on target so that people who wish to become members of the polri can meet the predetermined requirements so that quality polri members can be obtained. in carrying out the recruitment of polri members, supervision is needed both internally and externally so that the recruitment process can run in a clean, transparent and accountable manner. after obtaining personnel who meet the criteria to become members of the national police, supervision of polri personnel must be carried out so that in carrying out their duties, polri members remain "on the track" in accordance with the rules and norms that apply within agencies and society. the main task of polri, which is to protect, serve and protect the community, is not an easy task, because it gives a broad meaning in the elaboration of its duties. as has happened in recent times, polri members who commit the slightest violation will have an impact on the institution and result in a decrease in the level of public trust. scenario based strategy planning carried out by the professional and security division of the indonesian national police is a step that is considered capable of preventing and reducing the level of criminal offenses if this can be done comprehensively. this prevention includes the two factors that are suspected of being the cause of law violations by members of the police. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 109-120 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== cita karunia sari, retno kusumastuti prevention of violations by members of the criminal investigation unit by division of profession and security of indonesian national police in the context of realizing precision police with scenario based strategic planning 120 in order for the strategy to work, each polri personnel is expected to comply with the chief of police's precision program as a whole from the start of recruitment to the termination process because it includes the hr function. on the other hand, efforts are made to maintain performance by carrying out measurements according to the parameters in work. this will greatly affect how the strategy implemented by the professional and security division of the indonesian national police can run and be implemented, so that the goals of the polri organization can be achieved. by reducing or even eliminating violations committed by members of the police, it is hoped that the level of public trust will improve, increase and make the police more trusted in the eyes of the public. references aldiprawira, m. t., & soerjoatmodjo, g. w. (2019). strategi mengelola manusia dengan pendekatan human capital. in g. w. soerjoadmojo, mengeloma manusia jaya. tanggerang selatan: universitas pembangunan jaya. azis, i. (2020). peraturan kepolisian negara republik indonesia tentang sistem, manajemen dan standar keberhasilan pembinaan sumber daya manusia kepolisian negara republik indonesia yang berkeunggulan. jakarta: polri creswell, j. w. (2015). penelitian kualitatif dan desain riset. jakarta: pustaka pelajar http://digilib.uinsby.ac.id/4902/5/bab%202.pdf, perilaku kerja kontra produktif. diakses pada hari senin tanggal 20 desember 2021. julian gould-williams & wouter vandenabeele, (2015) special issue of international journal of human resource management: strategic human resource management and public sector performance, https://doi.org/10.1080/09585192.2014.980127 rakernis divpropam polri pada tanggal 18 november 2021 di jakarta. scwenker, burghard dan torsen, wuft., 2013, scenario-based strategic planing developing strategies in an uncertain word. suyasa, p. tommy y.s. dkk 2020. memahami perilaku kerja kontraproduktif. mardayeni, fenny. 2018 tingginya perilaku kontra produktif di tempat kerja, fakultas ekonomi dan bisnis universitas trisakti. umam, k., aeni, r. q., & astuti, f. (2022). counter narrative policy to handling radicalism in indonesia. khazanah sosial, 4(4), 601-615. http://digilib.uinsby.ac.id/4902/5/bab%202.pdf, https://doi.org/10.1080/09585192.2014.980127 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 161 the role of knowledge sharing and innovation in improving public sector performance: a literature review 1muhammad hafiz, aldri frinaldi 1universitas negeri padang, indonesia; hafizmuhammad325@gmail.com received: january 04, 2023; in revised:february 26, 2023; accepted: march 12, 2023 abstract a government depends on the merits of the bureaucracy that acts as the organizer of the government. meanwhile, the bureaucracy is very dependent on its human resources. meanwhile, based on the apparatus quality index, the majority of asn in indonesia is in the low and very low categories. so there is a need for performance transformation for asn. this study aims to analyze the challenges faced in improving performance in the public sector and the role of knowledge sharing and innovation in improving performance in the public sector. this paper uses the library study method which collects data and information by examining relevant books, references, literature, and research journals. the result is that there are three main factors, namely the lack of competence, commitment and cohesiveness that exists in the midst of the current state civil apparatus. knowledge sharing and innovation have an important role to overcome these weaknesses, namely by forming a community as a forum for sharing knowledge between asn it can be a means of increasing competence, commitment and building cohesiveness in the midst of asn. keywords: performance, knowledge sharing, innovation capability introduction the running or not of a government depends on the merits of the bureaucracy that acts as the organizer of the government. meanwhile, the bureaucracy is very dependent on its hr apparatus, which in indonesia is called the state civil apparatus (asn). (febriana, 2014). asn needs attention in efforts to structuring government bureaucracy, human resource management systems and governance. required a government apparatus that has the quality and professionalism in carrying out and completing a job. employee management continues to be carried out to support high employee performance, and ensure that organizational performance is always good. (indiyaningsih, murdyastuti, & puspitaningtyas, 2020) asn as a government apparatus is likened to the backbone of the government to carry out national development. even though at this time, technology has developed very rapidly, so that it is able to shift most of human tasks, but the role of humans is still very much needed. no matter how sophisticated technology is, it will be meaningless without the contribution and ability of humans to manage it. (husain, nawawi, & yunus, 2011) the government's focus on developing the management of the state civil apparatus in 2020 is contained in the national medium-term development plan for 2020-2024, which aims to better develop human resources in the public and non-public sectors in order to achieve hr with global competitiveness. there are three specific development priorities in the field of apparatus, namely: (1) increasing performance accountability, supervision and reform of the mailto:hafizmuhammad325@gmail.com publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 162 bureaucracy; (2) increasing innovation and quality of public services; and (3) strengthening the implementation of merit-based asn management. (chairiah, s, nugroho, & suhariyanto, 2020) transformation was also carried out by the government towards the management of the state civil apparatus (asn) as a whole or holistically. the management transformation includes strengthening work culture, accelerating asn capacity building, as well as increasing performance and rewards. not only limited to the agency level, each individual asn is given the freedom to experiment to improve organizational performance as long as it does not violate existing rules. there are three main foundations in this transformation, namely organizational transformation, apparatus hr transformation, and work system transformation. the most important and underlined thing is about digitization. (menpan.go.id, 2022) however, the minister of administrative and bureaucratic reform said that the quality index of indonesia's state civil apparatus (asn) is currently lower than that of other countries. (nugraheny, 2022). based on the 2019 asn professionalism index, there are only 3 provinces that have a medium level score category, namely dki jakarta, west java and west sumatra. while 31 others fall into the low/very low category. where the asn professionalism index is based on the dimensions of qualifications, competence, performance and discipline. (bkd.sultengprov.go.id, 2020). the state civil service agency (bkn) stated that currently there are 3.9 million civil servants working in the government. while 35% of them or around 1.3 million asns show low competence and performance. meanwhile, only 19.82% have high performance. even though the asn composition has a bachelor's and master's degree background, their competence is low. it can be said that educational background is not correlated with employee competence. (cnbcindonesia.com, 2022). so, it is necessary to have a performance transformation for asn in indonesia so that they can function more optimally. (nugraheny, 2022). therefore, hr is the most important and valuable resource for an organization and this hr must be managed properly in order to create optimal service. well-managed human resources also need to be developed in terms of skills, knowledge and ability to innovate. (meher & mishra, 2019). one of the processes to improve knowledge management in organizations is knowledge sharing. (indriani, thanaya, astana, & yana, 2020). sharing information and experiences between employees can be a basis that makes an important contribution in creating innovation. employees who carry out knowledge sharing with other employees can accelerate the creation of organizational innovation. (riana, 2020). however, there are still many organizations that have not succeeded in promoting knowledge sharing, because many organizations do not know and do not realize that there is potential for hidden knowledge within the organization. (indriani et al., 2020). in addition, the context of innovation in the public sector is currently underdeveloped and studies of public sector innovation have so far made very limited contributions. (clausen, demircioglu, & alsos, 2020). this study aims to analyze the challenges faced in improving performance in the public sector and the role of knowledge sharing and innovation in improving performance in the public sector. it is hoped that this research can describe an implementation of knowledge sharing and innovation in public sector organizations, so that from this paper it can be implemented to increase performance in the public sector. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 163 method in writing this is a qualitative descriptive, which describes the performance of public services based on the data and information obtained. the method used in this paper is library research which collects data and information by reviewing relevant books, references, literature, and research journals and identifying and classifying some of the literature based on the relevance and quality of the literature found. the relevant literature is analyzed with narrative patterns with the aim of: 1. deepen knowledge about employee performance, and enable readers to understand the role of knowledge sharing and innovation capability affecting employee performance in the public sector. 2. in this paper, explain and explain the factors that become weaknesses and affect the performance of the public sector. various related studies and theories are used to become a basis for thinking about the phenomenon of performance constraints in the public sector and the role of knowledge sharing and innovation in improving performance in the public sector. data analysis was carried out using data, namely: laws and regulations, news and literature from books and journals related to knowledge sharing, innovation and public sector performance. result and discussion barriers of performance development apparatus human resources are the main key to the success of public organizations. the state civil apparatus has an important role in the management of government institutions which rely on community service. (hayat, 2014). human resource management in the public sector has different challenges from the private sector, especially the environment they face is also different, the organizational structure is different and the basic goals of the organization are different. (pratama et al., 2021). plt. the head of bkn said that the ability or performance of human resources who work as government employees in indonesia is considered quite low. the current performance of the state civil apparatus (asn) is in the deadwood category or in the lazy worker category. which means, the asn's performance is low and bad. only 19.82% of asn are included in the star category, while those in the deadwood category are almost 35%. the sad thing is, even though asn in indonesia has taken a high level of education, there is still no guarantee that these employees have the ability. (karunia, 2022). the ministry of home affairs, stated that there are three factors of weakness in the state civil apparatus (asn) at this time, namely: (ridwan, 2022) 1. competence, according to the ministry of home affairs, only 20 percent of asns are truly reliable and can be fully trusted. 2. commitment, namely the lack of a sense of belonging, sincerity, responsibility. most only want work that is light and not at risk. even if there are human resources who have good competence but lack commitment, they will still be of no use to the organization. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 164 3. compactness, asn performance will not be achieved if it is not accompanied by cooperation. currently there are too many asns who want to stand out on their own, are selfish, do not accept other input, and feel smart on their own. factors that can affect employee performance include when employees have commitment, meaning that the better the employee's commitment to the organization, the employee's performance will improve. the better a person's integrity, the better his integrity (rosmi & syamsir, 2020). performance can be indicated by the seriousness of employees in completing assigned tasks based on skill, experience, seriousness and time. performance is also a combination of three factors, namely: (a) interest in work; (b) acceptance of task delegation; and (c) the role and level of motivation of an employee. (frinaldi, 2017) in line with the minister of administrative and bureaucratic reform regulation no. 6 of 2022 concerning management of the performance of state civil apparatus employees article 2, employee performance management is carried out for the purposes and objectives of: (regulation of the minister of the republic of indonesia, 2022) a. improving the quality and capacity of employees; b. strengthening the role of the leader; c. strengthening collaboration between leaders and employees, between employees, and between employees and other stakeholders. competent apparatus human resources are also needed in improving organizational performance, competence referred to is based on the pan rb ministerial regulation no. 6 of 2022 article 10 namely competence which includes: 1. increase self-competence to respond to ever-changing challenges; 2. help others learn; and 3. carry out tasks of the highest quality; to be able to improve performance and in carrying out each job, employees need knowledge. because with good understanding and knowledge, every employee doing his job will grow self-confidence because he clearly understands the work to be done. (avianda nurcahyo et al., 2021). in addition, there is a significant correlation between knowledge sharing and the ability to innovate. innovation will occur when employees share and combine knowledge within the organization. (riana, 2020). with good innovation ability, it will support the ability of employees to work. this will improve employee performance because employees have new ideas and breakthroughs which can later be used to advance organizational performance. (avianda nurcahyo et al., 2021). as well as public sector organizations need to innovate to create public value in a more efficient and better way. (clausen et al., 2020) this is where the role of knowledge sharing and innovation capacity is to be able to resolve the weaknesses that occur in the state civil apparatus. where this is in line with the research of hidayat & lee, (2018) and avianda nurcahyo et al., (2021) that knowledge sharing and innovation capacity have a positive effect on performance where knowledge sharing will create new knowledge in the organization. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 165 knowledge sharing and performance relationship knowledge sharing is used as a coordination mechanism. empirical evidence related to knowledge management leads to capacity building which determines increased organizational performance. (meher & mishra, 2022) knowledge sharing is considered a significant predictor of performance. a number of studies have been conducted to study the impact of knowledge sharing on performance. (farooq, 2018) people perceive knowledge sharing as a loss of power and a threat to their job security. (joshi & chawla, 2019). even though employee performance can increase after gaining knowledge because knowledge sharing that has occurred can provide space and a place for employees to add and update knowledge that has never been obtained at work, so that their abilities and performance can increase. (avianda nurcahyo, rionaldo, & soesanto, 2021). knowledge sharing is an important step towards successful knowledge management. (farooq, 2018). creating a conducive knowledge and culture for knowledge sharing can make the knowledge management process in an organization successful. (joshi & chawla, 2019) knowledge sharing is increasingly seen as important for organizational effectiveness. knowledge sharing among employees has a significant impact on the performance of public and private sector organizations. so that knowledge sharing becomes important in organizations that want to gain a competitive advantage. (amayah, 2013). knowledge sharing is very important for the survival and success of an organization. if the organization succeeds in encouraging and motivating employees to share their knowledge by creating a sense of trust, establishing a good work culture and rewarding productive knowledge, it can create sustainable value and competitive advantage. (farooq, 2018). knowledge sharing and innovation relationship knowledge is shaped by experiences, values, contextual information, and skill sets that support a person in the frame of mind for evaluating and incorporating new experiences and information. knowledge utilization is only possible when people can share knowledge and build on the knowledge of others. (hidayat & lee, 2018) knowledge sharing can be defined as individuals who share information, ideas, suggestions, and expertise with each other that are relevant to the organization. (bartol & srivastava, 2002). knowledge sharing refers to activities that assist the transfer of knowledge between organizational members. so that it can help organizations remember and exploit lessons learned and be able to solve technical problems more effectively by ensuring that existing knowledge flows between members of the organization with various types of special and different skills. so that knowledge sharing can increase the depth of knowledge that can increase organizational efficiency and involve organizations in articulating and evaluating knowledge when exploiting innovation and developing new creativity. (chuang & jackson, 2016) in the context of the public sector, public sector innovation consists of significant new changes to services and goods, operational processes, organizational methods, or the way organizations communicate with the public as service recipients. (demircioglu & audretsch, 2017). sahni, wessel, & christensen, (2013) introduces a framework for identifying managerial conditions that are conducive to innovation in the public sector, namely: the ability publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 166 to experiment, the ability to stop obsolete infrastructure, feedback, incentives to improve products or services, and budgetary constraints for end users. many researchers emphasize the important role of knowledge sharing to increase innovation capacity. innovation initiatives mostly arise from the process of sharing knowledge, experience and skills, and a company's ability to change and apply knowledge can determine the level of its innovation ability. the involvement of employees in sharing knowledge contributes to their learning and improving their skills and competencies which can increase their ability to develop new routines and procedures. (migdadi, 2022). knowledge sharing is a building block for organizational success and is often considered an important survival strategy in this knowledge-intensive era. knowledge that is rooted in individual intelligence and is reflected in tasks, systems and habits that are all very difficult to imitate. sharing knowledge is a difficult thing to do because by sharing knowledge a person will lose status and power in the organization. because sharing knowledge contributes to the success of an organization, which can help develop innovation capabilities. (hussein, singh, farouk, & sohal, 2016). public sector organizations must focus on being able to expand their knowledge base, either by learning with other organizations or creating new knowledge or innovation. (riana, 2020) innovation and performance relationship innovation is a key factor for organizational survival. organizations must innovate to deal with environmental uncertainties, and the ability to innovate plays a key role in improving performance. (yao, crupi, minin, & zhang, 2020). innovation capability can be explained as an effort that emerges and can foster an individual's desire to change, so that capability focuses on developing rare ideas. with good innovation ability, it will support the ability of employees to work. at work they will feel light and free because the innovation ideas they create are recognized and considered by the organization. (avianda nurcahyo et al., 2021). the ability to innovate is a critical success factor in organizational growth and performance, innovation can be considered as the main means by which organizations maintain a competitive advantage. (alnuaimi & khan, 2019). innovation also has the potential to increase the effectiveness and problem-solving capacities of public sector organizations. and innovation can improve organizational performance, productivity, and public trust in public sector organizations (clausen et al., 2020). this is in line with the results of research from zulkifli (2020) which states that innovation in public services has an influence on government performance, where innovation needs to be carried out so that it can bring improvements in public service performance and can meet the expectations of service users, namely the public. innovation has a positive effect on performance when you dedicate more resources to incorporate innovation processes such as research and development. and the results show that innovation leads to large increases in performance. (riana, 2020) knowledge sharing roles knowledge sharing is increasingly seen as important for organizational effectiveness, especially for those seeking to gain a competitive advantage over others. several studies argue publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 167 that knowledge sharing among employees has a significant impact on the performance of public and private sector organizations. the government's ability to improve services is highly dependent on knowledge sharing across the organizational spectrum. (al ahbabi, singh, balasubramanian, & gaur, 2019). one important role is owned by organizational leaders who set an example in the tradition of sharing knowledge and learning that involves all personnel in the organization. the cornerstone of a sharing culture is trust and openness among organizational members. (susanty, yuningsih, & anggadwita, 2018) knowledge sharing strongly implies cognitive behavior that engages people, regardless of the level at which the knowledge is shared. thus, individual-level knowledge sharing brings speciality, as it forms the basis for all higher-level knowledge sharing in organizational value creation. from this perspective, employees' reluctance or inability to share knowledge with colleagues threatens the fundamental interests of the organization. (muhammed & zaim, 2020). knowledge sharing involves sharing tacit and explicit knowledge. sharing explicit knowledge can be shared in a formal and systematic way among employees, such as through intranets, electronic email and shared databases. while sharing tacit knowledge poses a challenge to organizations for two reasons. first, tacit knowledge of employees, which is personal and context-specific, is inherently very difficult to transfer. second, the sharing of tacit knowledge is usually voluntary/non-mandatory. therefore, in terms of sharing tacit knowledge, employees must be willing to share their knowledge with colleagues, which may be difficult to do (al ahbabi et al., 2019). knowledge sharing can also take different forms depending on whether tacit or explicit knowledge is being shared. horizontal knowledge sharing occurs among colleagues where tacit and explicit knowledge can flow freely. sharing knowledge has an impact on organizations when it is carried out as part of daily work where tacit and explicit knowledge can be shared effectively when needed. (muhammed & zaim, 2020) therefore, the organization should organize meeting sessions where employees are free to share their knowledge, ideas and information with other colleagues. al ahbabi et al., (2019) said that the evidence in the literature so far indicates knowledge sharing in public sector organizations is more difficult because most public sector employees associate knowledge with power and potential promotion opportunities. the bureaucratic nature of many government organizations, where knowledge does not flow easily or can be shared with other departments or institutions, is something that is not conducive to knowledge sharing. identification must be made of the factors that influence knowledge sharing to help employees create a culture of knowledge sharing and knowledge management in the public sector. managers in public sector organizations can encourage the development of communities of practice to support knowledge sharing. meanwhile, tacit knowledge can be obtained from employee interactions with other people, and can only be shared between individuals in the same place or in different locations if there is a social network. (amayah, 2013). for now, increasing competency through knowledge sharing can be done through youtube, webinars, electronic books, and others. (gift, 2022). the role of the community can be the main medium of knowledge sharing, individuals and communities can gain greater access to explicit knowledge and increase knowledge sharing through the creation of these communities (amayah, 2013). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 168 based on the explanation above, community formation can be a solution to problems of competence, commitment and cohesiveness which are the current weaknesses of the state civil apparatus. with the occurrence of knowledge sharing in the community, in line with the wishes stated in the pan rb regulation no. 6 of 2022 concerning management of the performance of state civil apparatus employees as contained in article 2 and article 10. where in article 2 it states "improvement of the quality and capacity of employees", while in article 10 it reads "increasing self-competence to respond to ever-changing challenges" and " helping others learn” knowledge sharing here plays a role as an increase in the competence of the state civil apparatus, so that by increasing employee competence through understanding and knowledge in line with the statement, avianda nurcahyo et al., (2021) that self-confidence will grow because you clearly understand the work being done will be done. as well as the existence of the knowledge sharing process will foster good performance in employees because they already understand how things work and what obstacles must be overcome. the existence of a community can also build collaboration and cohesiveness as desired in permen pan rb no. 6 of 2022 concerning management of the performance of state civil apparatus employees which is contained in article 2 which reads "strengthening collaboration between leaders and employees, between employees, and between employees and other stakeholders". in addition, knowledge sharing is also a capability that can be used by employees to increase innovation. because every organization needs innovation to produce excellent products or services to remain competitive. the dynamics of the product/service development process and innovation cannot be separated from the role of knowledge sharing. (riana, 2020). innovation roles although leaders or managers of public organizations encourage employees to be able to innovate and even reward employees who are more innovative, usually there will still be employees who perform poorly and are not innovative. if this is allowed by the leader, employees who always perform badly will have a bad impact on other employees who should be performing well. several studies have found that turnover of low performers can be beneficial for the organization and other employees, because it can increase the job satisfaction of high performers. if all employees are treated equally whether high or low performers, then there will be no motivation for high performers and they will feel treated unfairly. pressure needs to be exerted in the public sector through strict performance standards, both sanctions and rewards can serve as a performance booster and as a condition for creating good performance and innovation. (demircioglu & audretsch, 2017). innovation can be one of the most important dynamics that enables an organization to achieve a high level of competitiveness both nationally and internationally. organizations with high innovation capabilities are able to develop competitive advantages and achieve superior corporate performance. in many studies the innovation capacity is considered as a significant factor and intangible asset for companies to create value and sustainable competitive advantage, which will ultimately lead to superior performance. organizations that are able to introduce new products/services that are more effective and efficient and customer oriented can increase public trust. (migdadi, 2022) in line with the government's expectations contained in kemen pan rb no. 6 of 2022 concerning management of the performance of state civil apparatus employees as contained in article 10 one of the standards of work behavior for state civil publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 169 apparatus employees, namely adaptive which includes: (2022) 1. quickly adapt to change; 2. continue to innovate and develop creativity; and 3. act proactively. based on the research results of demircioglu & audretsch, (2017) focusing on the conditions of employees such as paying attention to the conditions of employees who have low performance has a higher innovation effect. thus, focusing on employees who can deliver higher innovation yields is better than focusing on managers and governments, because most of the innovation is done by the employees themselves. in this case, when employees feel that they can control their work in such a way that they can experiment and have the motivation to make improvements and innovate, they are more likely to innovate. consequently, public organizations should focus on the intrinsic aspects of work and increase employee motivation to innovate. the results of the study (wardhana, 2018) reveal that innovation capability has a significant effect on performance. this means that performance improvement can be formed through good innovation capabilities. as well as the influence shown from innovation capability on performance is a positive influence where the better the innovation capability is, it can improve individual performance. based on the explanation above, it is revealed that the wishes listed in kemen pan rb no. 6 of 2022 that every state civil apparatus is able to "quickly adapt to change" and "continue to innovate and develop creativity" can be done by focusing on developing individual employee capacities and evaluating low employee performance by changing employees so that low performance cannot affect employees who have high performance, so that the performance of the state civil apparatus can continue to increase and is in line with expectations and can increase public trust in the state civil apparatus. conclusion the performance of the state civil apparatus is currently in the low category. the low performance is caused by three main factors, namely the lack of competence, commitment and cohesiveness that exists in the midst of the current state civil apparatus. weak competency due to low knowledge possessed by asn, weak commitment due to lack of sense of belonging and responsibility towards tasks, and weak cohesiveness due to asn wanting to stand out on their own, selfish and not wanting to listen to other people's opinions. knowledge sharing and innovation have an important role to overcome these weaknesses, namely by forming a community as a forum for sharing knowledge between asns it can be a means of increasing competence, commitment and building cohesiveness in the midst of asns. as well as the focus given to employees and replacing employees who have low performance can encourage motivation for employees who have good performance to continue to develop and innovate for the benefit of the organization. references al ahbabi, s. a., singh, s. k., balasubramanian, s., & gaur, s. s. 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(2020). knowledge sharing and technological innovation capabilities of chinese software smes. 24(3), 607–634. https://doi.org/10.1108/jkm-08-2019-0445 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 161-173 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== muhammad hafiz, aldri frinaldi the role of knowledge sharing and innovation in improving public sector performance: a literature review 173 zulkifli, z. (2020). pengaruh inovasi terhadap kinerja pemerintah daerah dan implikasinya pada kualitas pelayanan publik di kabupaten labuhanbatu selatan provinsi sumatera utara. jurnal ilmiah administrasi pemerintahan daerah, xii(2016), 68–89. retrieved from https://ejournal-new.ipdn.ac.id/japd/article/view/1345%0ahttps://ejournalnew.ipdn.ac.id/japd/article/view/1345/759 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 121 policy formulation process on indonesian capital city development east kalimantan 1anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana 1 universitas wijayakusuma purwokerto, indonesia; anggara@unwiku.ac.id received: december 16, 2022; in revised: february 09, 2023; accepted: march 10, 2023 abstract the issue of relocating the capital city has become the main target in accelerating the movement and development of the government to meet the progress of implementing the planned program in all fields the community. this makes the process of moving the capital city into one of the strategic efforts taken by the global route systematically by the government in maintaining national integrity and government governance of the life of the nation and state. in east kalimantan the research was conducted using the literature review approach, which has the aim of trying to compare and quote based on the results of the same research regarding the study of policy formulation. the literature review method generally contains a review, summary of author’s thoughts on several library sources such as articles, books, information the internet and others. the results of the study show that in the process of formulating the nusantara ikn development policy in east kalimantan it has become a major policy that can have a direct effect on the community in all fields that are matters of public interest. in the process of formulating the ikn nusantara development policy in east kalimantan, systematic and detailed aspects and indicators are needed in preparing everything that can contribute directly and encourage the development of the nusantara ikn such as aspect and indicators such as the nusantara ikn development plan, the development process alternative policy options for the development of the nusantara ikn and testing alternative policy option through the results of deliberation and consultation in determining alternative solutions and the parties involved in the process of formulating detailed spatial plans for strategic areas of the national capital city. it is also necessary to pay attention to the ability of the involvement of each actor in the development process because it is very influential on the progress of the development of the nusantara ikn in accordance with the expectations set by the government for the transfer of the nusantara ikn. keywords: capital city, policy formulation, indonesia, nusantara, relocating introduction policy studies provide responses to critical issues that are thrown systematically. one of the things that must be understood by those who make public policy is that public policy is not about the policies of certain groups or people, but public policy is aimed at addressing public problems as a whole (ayu rizky & mar'iyah, 2021). the process of public policy can never be separated from the various options in serving the public interest can not be separated from the stages of public policy formation contained in the cycle process is problem identification, agenda setting, policy formulation, policy legitimacy, policy implementation, and policy evaluation. one stage after another in the process of forming public policy shows that a stage of the public policy process is related to the previous stage and affects the next stage (rahardian & zarkasi, 2021). in the study of public policy we look not only at the policies that are implemented effectively to achieve the objectives. public policy is one of the theoretical studies that have mailto:anggara@unwiku.ac.id publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 122 stages and processes that must be done so that it becomes a result that becomes an agreement from various parties to solve a public problem. each stage of the public policy process is incorporated into an interrelated system called the public policy cycle (besche-truthe et al., 2021). this cycle in policy can also be referred to as a series of public policy systems as a whole in an institutional pattern (fauzi & dewi rostyaningsih, 2018). the framework in a policy cycle system will take into account the feedback from a variety of different elements of the policy process. the policy cycle has evolved into the most widely used cycle for managing and systematizing public policy studies. the policy cycle focuses on generic features that highlight the importance of policy domains (ulybina, 2020) the policy cycle simply explains how the public policy is systematically implemented starting from the problem identification process, up to the implementation of the policy. one of the stages in the public policy process is the policy formulation stage which is one of the very important stages in determining various alternative efforts and determinations before the policy is passed (besche-truthe et al., 2021). the implementation of policy formulation in the public policy process certainly cannot be separated from how groups or individuals participate in the problem formulation process. thus, various channels are needed for groups or individuals in the policy formulation process (fauzi & dewi rostyaningsih, 2018). the access channel in policy formulation is a political process directed to actors either within the government or outside the government to continue to try to influence jointly to take advantage of the debated issues and the use of strategies (andhika, 2019). policy formulation becomes a fact related to the formulation or interpretation of issues that compete with each other to get public attention. the process by which groups and governments prevent each other from addressing the most important issues. interaction occurs looking for solutions and alternatives in agenda-setting relationships (subarudi, 2022). in the process of policy formulation, one factor that has an important role is political leadership. political leadership is a factor that has profit considerations (hujo, 2019). this political leadership becomes one of the dimensions in disseminating and proposing related to the problems faced. this political leadership is related to the institutions of both the executive, legislative, and groups that have influence in the government system (hujo, 2019). the policy agenda becomes a symbol that gets the attention of the community and the government. ideas and ideas fail to be on the government agenda because they are politically unacceptable. the systemic agenda consists of all issues that are generally perceived by members of the political community to get public attention and have legitimate jurisdictional material and authority from the existing government policy formulation is also a communication stage to build agreement on the level of public issues (fauzi & dewi rostyaningsih, 2018). in the formulation of policies towards the development process of the new capital city, which is planned to be moved by the government in the hope of implementing a good and conducive state system, the process of moving the capital city is one of the strategic efforts taken by the global path systematically by the government to maintain national integrity and government governance towards the life of the people of the nation and state. the issue of moving the capital is the main target in accelerating the movement and development of the government to meet the progress of the implementation of the planned programs in all fields of the community. the transfer effort that occurs, of course, becomes something that needs to be optimally prepared in supporting and anticipating the obstacles publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 123 to the goals built and formed from the transfer of the capital. development that began at this early stage is needed from various aspects that can provide convenience in the process of building a new capital city as a center of implementation. the seat of representatives of foreign countries and representatives of international organizations/institutions have a vision for its development. the vision is to be the most sustainable city in the world, as a driver of the indonesian economy in the future, and become a symbol of national identity that represents the diversity of the indonesian nation and governance for the community, because, on the other hand, the characteristics of the capital city itself are a reflection that describes the diversity of a country. figure 1. principles of state capital and 3 kpis (ministry of national development planning / national development planning agency of the republic of indonesia july 2021) source : processed by authors, 2023 the existence of the capital that was moved from java to kalimantan island has its own formal basis in the process of building a new capital. the transfer of the capital is certainly inseparable from the basic considerations of the state, such as the constitution of the republic of indonesia 1945, pancasila and the 8 principles of state development, such as natural conditions, bhineka tunggal ika, actively connected and easily accessible, circular and resilient, comfortable and efficient through technology, safe and affordable, low carbon emissions and overall economic opportunities (hairunnisa & syaka, 2022). this transfer proposal is based on the issuance of law number 3 of 2022 on the state capital (ikn law), which was signed and officially enacted on february 15, 2022, and is proof of the government's seriousness in transferring the capital as the government center in implementing the government's governance system. the purpose of the law is to regulate and manage the law regarding the establishment of the state capital named nusantara as the state capital and the establishment of the archipelago capital authority as a ministry-level institution that organizes the special regional government of the archipelago capital (hasibuan & aisa, 2020). figure 2. the urgency of moving the national capital (ministry of national development planning / national development planning agency of the republic of indonesia july 2021) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 124 source : processed by authors, 2023 the assumption of another perspective that strengthens the basis must move the capital city in order to accelerate the development process in accordance with existing provisions. the assumption starts from the problems that occur in the environment in jakarta, as the capital city has not been an optimal government organization. what has been done indirectly contributes to the maximum. second, the dominance of the development sector between java and other islands occurs very significantly in various regions. this makes the transfer of the capital considered to be one of the efforts and momentum to encourage development can be accelerated in mareta throughout the islands of indonesia. third, it has not been able to present the diversity of indonesia in character and vision of development and is unable to accommodate future developments. fourth, the increase in population experienced by significant coming from various regions makes the population more densely occupied and the land vacuum increasingly narrow, making it ineffective for the government in the implementation of the program to see the situation and konsidi like that. fifth, from the environmental sector, where drinking water crises often occur on the island of java, especially in the jakarta area, this can cause various conditions that can lead to widespread disease outbreaks, and on the other hand, the threat of natural disasters is also frequent. the five basic assumptions about the transfer of capital power empirically have not been able to create a capital transfer policy document that is implemented (saputra et al., 2021). methods the method in this study uses molecular literature study using scientific journal articles from 2015–2022. this method aims to try to compare and quote based on the same research results on the study of policy formulation. literature study methods generally contain a review, a summary, and the author's thoughts about some of the sources of literature, such as the article, publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 125 books, information, the internet, and others. the literature study method also has an in-depth continuous step such as summarizing, analyzing, and sinetesis critically and in-depth from papers that will be reviewed or reviewed as in the process of policy formulation in the development of the national capital of the archipelago on the island of kalimantan, precisely in the province of east kalimantan. results and discussion policy formulation policy formulation is an important stage of the entire policy stage, where policy formulation is an explanatory factor of a policy that will be proposed to be a formal policy. where policy formulation becomes an agenda with significant clout in government and backing from political parties (andhika, 2019).it should be understood that policy formulation is a process of competition between actors concerned with the issues raised. due to certain considerations, it is possible that the problem will not be addressed at all at this point (ulybina, 2020).policy formulations demand that policymakers choose or feel compelled to take certain actions. thus, the policy agenda can be distinguished from political demands in general and by the term "priorities," which is usually intended to refer to the composition of the agenda items. this means that there are conflicting policy issues that arise and are related to time and events that are fought for by organizational groups (li et al., 2022). the policy agenda process takes place when public officials learn about new issues and decide to give personal attention where there is cross-opinion between parties (wati, 2017). thus, the policy agenda is basically a discourse battle on policy issues about values that are fought for that occur within government institutions (ayu rizky & mar'iyah, 2021). not all issues or all issues will be on the policy agenda. these issues or problems must compete with each other, and ultimately, only certain issues will win and enter the policy agenda (syofii & alfirdaus, 2020). that is, policy formulation is a list of various problems that receive serious attention from both the government and the community that are followed up to be proposed into a policy (besche-truthe et al., 2021). in the process of policy formulation, there are many problems raised by various groups. groups trying to get the attention of the government will interact with each other. the group will maintain themselves in a state of proper equilibrium and if something threatens, they will make adjustments (andhika, 2019). however, in the process of policy formulation, this concept does not show and explain the role of political elites in pushing an issue into the policy agenda. whereas, the policy agenda is a process that occurs as a result of learning from the political elite (fauzi & dewi rostyaningsih, 2018). thus, issues circulating in the community will compete with each other to get the focus of public attention and support and will be able to be fought on the policy agenda stage (li et al., 2022). interest groups to set agendas are extremely restrictive because no society or political institution has the capacity to discuss all possible alternatives to problems arising at one time. thus, policy formulation has an important role in determining the boundaries of issues and choices that become policies (sari, 2022). the formulation of policies into process models refers to the integration of community interests with the design of actions to be carried out by the government (fauzi publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 126 & dewi rostyaningsih, 2018). model analysis in policy formulation emphasizes the process of looking at the behavior of individuals or political actors such as professional politicians, presidents, ministers, and bureaucrats. the purpose of this model is to look for patterns of behavior that can be identified. in the study of public policy formulation, which is very closely related to the political approach to determining sautu agreement collectively (syofii & alfirdaus, 2020). while the policy process generally consists of first identifying problems, which includes demands for government action, second, the proposed policy formulation, determination of the scope of the problem, and the proposal of programs to solve it. third, legitimize the policy of selecting proposals to build political support and establish the rule of law. fourth, the implementation of bureaucratic organizing policies, preparing financing or providing services. fifth, evaluate the policies of the programs that have been carried out; report the results of government policy implementation; evaluate their impact on the target group of the community; and provide suggestions for changes and adjustments (ayu rizky & mar'iyah, 2021). the formulaic model of lasi process policy provides learning about interdependent relationships with all parties (hairunnisa & syaka, 2022). here is a table on the identification process in policy formulation. table 1. formulation of public policy as a process source: (riant nugroho, 2016) the relationship between the community and the government in policy formulation always occurs within the scope of the issue being raised within the scope of the expanded conflict. there are two ways in which there are groups that are usually less fortunate (losers) (saputra et al., 2021). the expansion of issues leads to dominant actors in policy making. these actors form the so-called policy monopolies, which try to keep the underlying issues and policy issues weakly on the agenda (fauzi & dewi rostyaningsih, 2018). if alternative choices are critical to the projection of political power, the consequence is that a powerful identify the problem ask the government to take action setting the policy formulation agenda decide what issues will be chosen and the problems to be implemented formulation of policy processes develop a policy proposal to address the issue legitimacy of policy choose one of the best rated proposals, then seek political support in order to be accepted as law policy implementation organize bureaucracy, provide services, and payment, tax collection policy evaluation conduct program studies, report on its outputs, evaluate the influence of target and non-target groups, and provide recommendations of policy perfection publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 127 group retains power and keeps trying to keep up. this notion leads to elite theory in the implementation of policy agendas (hoornbeek & peters, 2017). the emergence of competition among actors illustrates the involvement of individuals or groups in developing issues of public interest. competition that occurs between individuals or groups in policy formulation includes three things (andhika, 2019), namely. 1. initiation is the stage of the emergence of problems in society that encourage and require each individual or group to take action. 2. diffusion, that is, the activities followed and carried out by competing actors, transforms the problems that concern them into problems for the government. 3. processing, which is the activity of converting various issues into agenda items, in this activity, there are issues that have not been successfully made into policy. ikn nusantara development plan the detailed plan for the spatial planning of the national strategic area of the national capital is a detailed plan for the spatial planning of the national capital region supplemented by the national capital zoning regulation (draft presidential regulation of 2022). the detailed spatial plan of the national strategic area of the national capital is a plan guide that will be used as a reference for the development of a national capital region. this plan serves as a guideline for the control and supervision (monitoring developments and controlling deviations) of the implementation of development (physical) which includes the use of land (or resources) carried out by the government, private sector, and the community. the detailed spatial plan of the national strategic area of the national capital is valid for a period of 25 (twenty-five) years and is reviewed every five (five) years. the review of the detailed spatial plan of the national strategic area of the national capital can be carried out more than once every 5 (five) years in the event of strategic environmental changes in the form of large-scale natural disasters and changes in the boundaries of the national capital region. figure 3. detailed spatial plan of the national strategic area of the national capital (ministry of national development planning / national development planning agency of the republic of indonesia july 2021) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 128 source : processed by authors, 2023 the purpose of drafting a detailed spatial plan of the national strategic area of the national capital in a region is to (1) create a balance and harmony between the location of activities with the density level (many buildings compared to land area) of land in the national capital region; (2) preserve the environment; (3) create better service in the national capital region; (4) ; and (5) determine the priority (stages) of development/development of the national capital region (ministry of national initial stage transfer to kikn 20202024 1. build the main infrastructure (e.g. presidential palace, mpr/dpr) and 2. housing in the main area of ikn 3. transfer of early stage asn (e.g. tni, polri, mpr) 4. the main basic infrastructure is completed and operational (e.g. water, energy, rail) for 500 thousand inhabitants in the initial stage. 5. the president moved to kikn before august 16, 2024 and celebrated the commemoration of indonesian independence day at kikn on august 17, 2024. priority economic sectors 2025-2035, establishing ikn as a resilient core area. 1. develop the following phases of the city (for example, innovation and economic centers). 2. completing the transfer of the ikn government center 3. developing priority economic sectors 4. applying intensive systems to priority economic sectors 5. achieving the sustainable development goals (sdgs) 2025-2035, establishing ikn as a resilient core area. 6. develop the following phases of the city (for example, innovation and economic centers). 7. completing the transfer of the ikn government center 8. developing priority economic sectors 9. applying intensive systems to priority economic sectors 10. achieving the sustainable development goals (sdgs) 2045 onwards cements its reputation as "a world city for all" 1. to be the world's leading city in terms of foreign power 2. it is one of the world's top ten most livable cities. 3. achieving zero-carbon emissions and 100% renewable energy at installed capacity-the first city in the world with a population of > 1 million people to achieve this target publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 129 development planning/national development planning agency of the republic of indonesia july 2021). the content of the detailed plan for the spatial planning of the national strategic area of the national capital includes land spatial planning, air space, earth space, and/or sea space as needed, consisting of (a) the purpose of structuring part of the national capital region, is a measurable value and/or quality that will be achieved in accordance with the direction of achievement as stipulated in the detailed spatial plan of the national strategic area of the national capital and is the reason for the drafting of the detailed spatial plan of the national strategic area of the national capital region, which, if necessary, can be completed with the; (d) the determination of sub-sections of the national capital region that are prioritized in handling, containing the location and theme of handling; and (e) space utilization provisions, is an effort to realize the detailed spatial plan of the national strategic area of the national capital region section within the 5 (five) annual planning period (draft presidential regulation 2022). based on the document on the preparation of the detailed spatial plan of the national strategic area of the national capital in east kalimantan, the central government has carried out the preparation process in which it regulates, among others, the building and environmental planning (rtbl), green, as well as containing the subject matter of building and environmental program provisions, general plans and design guidelines, investment plans, plan control provisions, and guidelines for controlling the implementation of environmental/regional development. identification of ikn nusantara development problems efforts taken in finding or establishing policies that all parties agree on and are able to implement well must first know the cause or identify the problems faced together. the identification of the problems faced is the readiness of the committee in designing and deciding this policy. in general, input from various parties and the public in the public hearing was most considered to disturb their interests so that the discussion of law number 3 of 2022 on the state capital (ikn law), which was signed and officially enacted on february 15, 2022, the existence of the law as the basis of public policy is a political commodity that concerns the public interest. however, various dynamics that occur can have consequences for public policy that can also experience improvements. therefore, public policy, on one particular view, is required to be flexible, must be fixed, and adjusted to the development of development dynamics. the suitability of a public policy is highly dependent on the assessment of the community. the discussion of public policy cannot be separated from the effort to implement that public policy. implementation of public policy is a series of activities after a policy is formulated and established. policy implementation refers to the mechanisms, resources, and relationships related to the implementation of the policy program. without its implementation, the policy that has been established will be useless. therefore, the implementation of policies has an essential position in public policy. based on the results of the study, it was explained that the identification of the problems faced was the readiness of the committee in designing and deciding this policy. in general, input from various parties and the public in public hearings was most considered to disturb their interests, so that the discussion of law number 3 of 2022 on the state capital publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 130 (ikn law), which was signed and officially promulgated on february 15, 2022, the need for the delivery of information that can be obtained by the public through the use of media, both media owned by the government and newspapers, this is input from one of the community representatives who were involved in the process of preparing the detailed spatial plan policy of the national strategic area of the national capital. transparency of information to the public/community is very important so that all people are aware of the development of the detailed spatial plan of the national strategic area of the national capital in east kalimantan. figure 4. impact of moving the national capital (ministry of national development planning/ national development planning agency of the republic of indonesia july 2021 source : processed by authors, 2023 it should be emphasized that the nature of public policy needs to be poured on legislation that is coercive. in this view, it can be assumed that public policy is a policy made by the government that is oriented to the welfare of society, which can be realized in the form of regulations, legislation, and so on. public policy has a binding nature and must be obeyed by all members of society without exception. before public policy is published and implemented, it must be established and authorized by the governing body/institution. the discussion of public policy cannot be separated from the effort to implement that public policy. implementation of public policy is a series of activities after a policy is formulated and established. policy implementation refers to the mechanisms, resources, and relationships associated with the implementation of policy programs. without its implementation, the established policy will be useless. therefore, the implementation of policies has an essential position in public policy. this is certainly the same as the policy formulation of the detailed spatial plan of the national strategic area of the national capital in east kalimantan, which must be able to run with a good policy-making mechanism. the process of developing alternative options for the nusatara ikn development policy short term: construction period • boost the economy through infrastructure investment. • encourage trade between regions in indonesia • encourage the output of other sectors. • encourage job creation. • increase economic growth. long-term and medium-term • increase economic growth. • encourage the improvement of non-traditional sectors. • promoting economic diversification in kalimantan • increase trade between regions. • reduced income inequality? publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 131 based on the research results obtained from several informants, it can be seen that the process of developing alternative policy options is passed through a zone agreement. there are green ones: protected areas or green spaces. the yellow ones are intended for settlements. red for trade and services and blue for agriculture, tourism, and warehousing. then it was allocated for public services, while the purple color was allocated for offices. this spatial planning is done to produce a general spatial plan and a detailed spatial plan. in the national capital region, the general spatial plan is in the form of the national capital region spatial plan. the detailed spatial plan is in the form of a detailed spatial plan of the national capital region and the strategic spatial plan of the national capital region. regional development the capital region of the archipelago is an area that has high mobility. the national capital region is the center of government administration and governance. the availability of access is very easy to get in the national capital region. where a suitable alternative is urgently needed. the development of alternative policy options was passed with the zoning text agreement, namely green: protected areas or rth, and yellow settlements. trade and services are represented by red; agriculture, tourism, and warehousing are represented by blue; public services are represented by purple; and the national capital region is represented by purple. based on the opinions of informants, it can be concluded that the concept of the national capital region comes from the executive. the detailed spatial plan of the national strategic area of the national capital in east kalimantan is more detailed and is in accordance with the relevant regulations, namely the detailed spatial plan of the national strategic area of the national capital in east kalimantan is listed in law number 3 of 2022 concerning the state capital (ikn law), which was signed and officially promulgated on february 15, 2022. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 132 ministries and institutions complex • government offices in kn baru are built in the concept of shared offices (haring offices) between clumps of ministries/institutions • prioritizing connectivity between ministries/agencies in the form of folk connectivity (buildings and digital connectivity supported by the 'smart office' model. • government offices are built with green and sustainable principles and prioritize open layout the transformation of the workplace in baru will be strengthened by changing the third way through flexible working arrangements through workspace and digitalbased formats source: eko prasojo, 2021 figure 5. capital zoning and transformation of how to work in a new ikn (ministry of national development planning / national development planning agency of the republic of indonesia july 2021) the results of this study also provide a general picture related to the development of alternative policy options that have been agreed upon with the determination of criteria and the use of zoning for allotment of territory. this is so that the area used is arranged systematically and used according to its designation. the process of developing alternative policy options is passed through a zone agreement through a process of cross-stakeholder deliberations in order to reach an agreement. where the zoning designation is distinguished on the basis of green for the designation of protected areas or green spaces, yellow is intended for settlements. red for trade and services, and blue for agriculture, tourism, and warehousing. then it was allocated for public services, while the purple color was allocated for the national capital region. thus, the development of policy options offered in the detailed spatial plan of the national strategic area of the national capital in east kalimantan has gone well. policy alternative options testing results of deliberation and consultation in the determination of alternative solutions this spatial planning is done to produce a general spatial plan and a detailed spatial plan. in the national capital region, the general plan of spatial planning is in the form of a spatial plan of the national capital region. the detailed spatial plan is in the form of a detailed spatial plan of the national capital region and the strategic spatial plan of the high density: 150pp/ha medium density 100pp/ha low density 50pp/ha ikn west area (offices, banks area, talent d evelopment center). central government core area kipp (national government and smart government. office) central government core area kipp (national government and smart government. office) ikn (256.142.72 ha) will be a catalyst for the region east kalimantan by taking advantage of the advantages of the cities of balikpapan and samarinda 75% of the kn area will be planned to be a green open space of which 65% is a protected area and 10% is for food production kn is developed with 100% clean energy k-ikn (56,180.87 ha) consisting of various mixed-use zones and neighborhoods that support the concept of "10 minutes walk" and social connectivity designed in harmony with nature, with a minimum of 50% green space 80% of trips are made via public transport or active mobility of residents 100% green space change for each building source : processed by authors, 2023 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 133 national capital region. the national capital region is a strategic area that has high mobility and is central to the implementation of government systems and governance. the availability of access is very easy to get in the national capital region, so there is no need for systematic regulation. effective and efficient space utilization can be realized through an optimal spatial planning process and, based on the mandate of law number 3 of 2022 concerning the state capital (ikn law), has authority in the implementation of urban spatial planning and control of regional spatial utilization of the national capital strategy. so the preparation of the rtrw of the national capital region is needed as a reference for all parties to create harmony, harmony, integration, sustainability, sustainability as well as interrelationships between regions. the national capital regional strategic spatial plan is a general spatial plan of the national capital region that is a description of the rtrw of the national capital region and which contains the objectives, policies, and spatial strategies of the national capital region; the spatial pattern plan of the national capital region; the determination of the strategic area of the national capital region; and the direction of space utilization of the national capital region. the spatial detail plan (rdtr) is the result of the planning of structural forms and patterns of space utilization as a regional policy in spatial planning. based on the provisions of law number 3 of 2022 on the state capital (ikn law) regarding the transfer of the national capital. part of the to-be-structured area rdtr is an urban area or strategic area of the national capital. rtrw national capital region needs to be equipped with a more detailed reference control space utilization plan for the national capital. rdtr is a plan that establishes a block in the functional area as the translation of activities into a form of space that takes into account the interrelationships between activities in the functional area in order to create a harmonious environment between the main activities and supporting activities in the functional area. an rdtr national capital strategic area, which is arranged complete with zoning regulations, is an integral unit for a particular national capital strategic area. in the event that the rdtr is not prepared or the rdtr has been determined as a regional regulation but there has been no zoning regulation before the release of this guideline, the zoning regulation can be prepared separately and contains a zoning map and zoning text for the entire national capital region, both existing and planned in the national capital region. the specific development policies of the national capital region in east kalimantan include: 1. development of strategic areas, which include strategic growth areas, nature conservation areas, natural disaster protection areas, and border areas. east kalimantan is planned as one of the strategic areas of the national capital. 2. development of the national capital region in east kalimantan. thus, it can be seen from the results of research related to the detailed spatial plan of the national capital region in east kalimantan that it has been well set up with the involvement of stakeholders to find various solutions and alternatives. the first is the harmony of spatial development of the national capital region in east kalimantan, which must be adjusted to the social conditions of the community. this is done so that the development of regional spatial planning is contrary to the social conditions of the community, which can lead to failure. second, the bureaucratic environment, in this case, publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 134 the elements of government that implement the policy will have to pro-actively communicate with all levels of society and build synergies both at provincial, regional, subdistrict, village and private parties collaboratively. parties involved in the policy formulation process detailed spatial plan of the national capital strategic area in the process of implementing the detailed spatial plan of the national capital region in east kalimantan, it cannot be separated from the parties involved, both from government institutions and the public and private parties (hasibuan & aisa, 2020). the parties certainly have goals and interests to be achieved. the parties involved in this case cannot be separated from the process of implementing the policy to be carried out. this means that in the formulation of the detailed spatial plan policy of the national capital region in east kalimantan, the parties involved can be interpreted as institutional and individual actors from the executive, legislative, community, and private parties. from a policy perspective, that party or what can also be called an actor, comes from various institutions that are included in the supra-political structure and political infrastructure. this, of course, cannot be separated from policy issues. the direction of policy shows the direction of power interaction that determines a choice to be determined. this means that a policy leads to a systematic set of actions to achieve a certain goal, made by influential or powerful actors in a policy of an authoritative nature. thus, it can be understood that the relationship between the two meanings comes from the concept of power, and policy is the result of the interaction of power between actors (syofii & alfirdaus, 2020). that is, in the understanding of political actors, they can not be separated from the policy process to be achieved. in another explanation, there are two actors who are increasingly important in government institutions: both actors were professional politicians, and actors came from among the professional administrators who later became the basis for the development of modern bureaucracy. that is, in the process of public policy, which can not be separated from the influence and relationships of various parties. from the results of the study, the parties involved in the policy formulation process of the detailed spatial plan of the national capital region in east kalimantan certainly cannot be separated from the various parties or actors involved. actors/parties involved consist of elements of the east kalimantan provincial government, dpr ri, the public, the private sector, sub-district, lurah, and academics as reviewers of the policy-making process. thus, the detailed spatial plan of the national capital region in east kalimantan has harmony and harmonization in accordance with the principles of humanist, egalitarian, and sustainable development. conclusion in the process of formulating ikn development policy in east kalimantan, it becomes a large-scale alternative strategic step that is expected to improve and enhance performance in the implementation of government administration, state system, and publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 121-136 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== anggara setya saputra, supardi hamid, i gusti kade budhi harryarsana policy formulation process on indonesian capital city development east kalimantan 135 governance. this requires approaches that are able to encourage the development and acceleration of development in order to run efficiently and efficiently. development that begins gradually certainly requires efforts from various sectors and actors in order to support dynamic development and can be useful in accordance with expectations. this happens in the development of ikn in east kalimantan, which must pay attention to various aspects and indicators such as the nusantara ikn development plan, the process of developing alternative options for nusantara ikn development policies, and testing alternative policy options through the results of deliberations and consultations in determining alternative solutions and parties involved in the policy formulation process of the detailed spatial plan of the national capital strategic area. with these indicators, it is necessary to prepare and prepare everything necessary by involving actors who can encourage and contribute to the development of ikn nusantara systematically, measureably, and sustainably. references andhika, l. r. 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(2020). koalisi masyarakat sipil dalam advokasi kebijakan relokasi warga tambakrejo kota semarang. jurnal politik profetik, 8(1), 112–135. https://doi.org/10.24252/profetik.v8i1a5 ulybina, o. (2020). transnational agency and domestic policies: the case of childcare deinstitutionalization in georgia. global social policy, 20(3), 333–351. https://doi.org/10.1177/1468018120926888 wati, y. r. k. (2017). digital repository repository universitas universitas jember jember digital digital repository repository universitas universitas jember jember. digital repository universitas jember, september 2019, 2019–2022. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 174 direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 1ach. apriyanto romadhan, iradhad taqwa sihidi, deva cahya anestasya 1universitas muhammadiyah malang, indonesia; achapriyantoromadhan@umm.ac.id received: december 16, 2022; in revised:february 09, 2023; accepted: march 10, 2023 abstract village fund direct cash assistance (blt dd) is assistance specifically for people affected by the covid-19 pandemic, especially for the poor. evaluation of the village fund blt management is needed to avoid fraud because it relates to the community. village fund direct cash assistance (blt dd) comes from the village fund. this research aims to find out how evaluation of the management of direct village fund cash assistance (blt dd) during a pandemic in arjowilangun village, kalipare malang regency, in 2021. researchers used descriptive, qualitative methods with data collection techniques using observation, interviews, and documentation. the subjects of this study were the coordinator of the village fund blt data collection officer for covid19/welfare, the village fund blt data collection officer, and some of the community recipients of the village fund blt in arjowilangun village. using evaluation indicators, according to william n. dunn, are effectiveness, efficiency, adequacy, responsiveness, responsiveness, and alignment. the results of this study indicate that the management of village fund blt in arjowilangun village for data collection on village fund blt recipients is in accordance with the specified mechanism. however, there are indications that blt village fund recipients will receive other assistance. keywords: management, village fund blt, covid-19 pandemic. introduction the covid 19 pandemic brought many changes to the world (roziqin et al., 2021;salahudin et al., 2020; sihidi et al., 2022; wahyudi et al., 2021;sihidi et al., 2022). in indonesia, the covid -19 pandemic has changed the people's economy and increased poverty in society, especially on people's welfare (abdullah, 2020; asep suryahadi, 2021; charlotte setijadi, 2021). as a result, indonesia adopted a lockdown and social distancing policy to suppress the spread of covid 19 in various regions. this policy caused the community's economy to decline (junaedi & salistia, 2020). in 2021 experience, the economic downturn was due to a decrease in fiscal resilience and a considerable accumulation of deficits in the state budget (apbn). indonesia's economic problems are very serious because indonesia's debt ratio is increasing (sari et al., 2021;asep suryahadi, 2021; olivia et al., 2020). the spread of covid-19 in various regions has caused a decline in the economy. as a result, in 2020, indonesia experienced a 3% decline in economic growth. the reason is the enactment of social distancing, which began in early march (hadiwardoyo, 2020). therefore, it takes the role of government to restore economy so that the community's economy can move.the government, as one of the actors that runs the wheels of the economy, creates mailto:achapriyantoromadhan@umm.ac.id publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 175 economic stability, provides public goods and services, and distributes people's income equitably (suhada, 2022). the covid-19 pandemic has impacted the community's economy. many people have been affected by termination of work (phk), and many have been laid off, which has reduced people's income (firdaus et al., 2021). in addition, social restrictions have harmed the increase in the number of poor people due to the loss of jobs that initially the community could meet their daily needs (iskar et al., 2021). after the pandemic, the community could not meet their needs. because covid-19 many people change professions by switching professions to selling masks, medical device maker, maker frozen food, as well as selling tools-medical devices. to entice people to buy, sellers promote their wares through mass media promotions, especially on the facebook and tiktok applications (kurniasih, 2020). therefore, the government provides village fund direct cash assistance (blt dd) to the community (bappenas, 2020). village fund cash assistance (blt dd) is specifically for people affected by the covid-19 pandemic, especially for the poor (saputri & sari, nd; sjafrina et al., 2020; noerkaisar, 2021). direct village fund cash assistance (blt dd) comes from the village fund. communities who wish to receive village fund direct cash assistance (blt dd) must meet the criteria, including that the community has never received family hope program (pkh) assistance, social cash assistance, pre-employment cards, and other assistance from the government. the government also made a policy by expanding the safety net to protect the poor, especially those affected by the covid-19 pandemic, as stipulated in the regulation of the the ministry of villages, development of disadvantaged regions, and transmigration number 6 of 2020 concerning changes to the minister of village of pdtt number 11 of 2019 concerning priority use of village funds related to aid village fund direct cash (blt dd) sourced from the village fund(government of the republic of indonesia, 2020). to support the implementation of village fund direct cash assistance (blt dd) the government issued instruction of the minister of home affairs number 3 of 2020 (bappenas, 2020). village fund direct cash assistance (blt dd) in 2021 will again be given to people in need, the village fund is set as a priority for the use of village funds for the 2021 fiscal year as outlined in finance minister regulation number 17/pmk.07/2021 concerning the management of village funds for transfer to a region (ministry of home affairs, 2021). village fund blt in 2021 use for framework to support handling covid-19.the village child is given 300 thousand for 12 months per 1 family to get blt (direct cash assistance). to get blt (direct cash assistance) village funds, the village government must fulfill each stage of the requirements based on the village group. the village government is first required to concurrently hold a regent/mayor regulation concerning procedures for the distribution and determination of details of the village fund. the village government is obliged to stipulate village regulations on the village revenue and expenditure budget (apbdes) and is required to provide or present documents for each stage (puspasari, 2021). in the procedure for receiving village direct assistance (blt) village governments can decide for themselves the recipient community who is entitled to receive village fund direct cash assistance (blt dd) village funds (bappenas, 2020). the village government first conducts open data collection that can be legally justified. for reference, the village government can use village data and integrated social welfare data (dtks) as references for beneficiaries of the family hope program (pkh), non-cash food assistance (bpnt), and finally, the labor service data (bappenas, 2020). the procedure for channeling village fund direct cash assistance (blt publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 176 dd) recipients to the community is carried out by the village government, channeling it directly using the non-cash method (cashless) to the account of the beneficiary's family of village fund direct cash assistance (blt dd) using bri bank account as a partner (noerkaisar, 2021). arjowilangun village is an advanced village. the village is in malang regency, located in the mountains and directly borders blitar regency. in arjowilangun village, many people have been affected by the covid-19 pandemic. many people have lost their jobs, resulting in difficulties in meeting their daily needs. therefore, the village government of arjowilangun provides village cash direct assistance to people affected by the covid-19 pandemic. however, in the provision of village fund direct cash assistance (blt dd), many people have yet to receive this assistance. this is because the village government of arjowilangun only budgets 20% of the allocated village funds. in providing this assistance, the village government still needs to be on the right target in providing village fund direct cash assistance (blt dd) to the community, so the assistance is not maximized. therefore, some of the village fund direct cash assistance (blt dd) recipients are community village funds that can still meet their daily needs. so, many underprivileged people who cannot meet their daily needs do not get village direct cash assistance (blt dd). on the other hand, the government registering village fund direct cash assistance (blt dd) is constrained by the administration and requirements for village fund direct cash assistance (blt dd) who do not have an id card and are not native residents of arjowilangun village. based on the description above, the author of this research it important and interesting to see how the evaluation of the management of direct cash assistance (blt) during the pandemic in arjowilangun village, kalipare malang regency. in indonesia, studies on evaluating the implementation of blt dd have been conducted by a number of researchers with different locations but with the same findings that blt is still not optimal. some of these locations are pulung rejo village (maryam & cahyani, 2022), boteng village in menganti sub-district, gresik regency (purniawan & ikmal, 2021), podosoko village (nafiah & bharata, 2021) patas village in gerokgak sub-district, buleleng regency (redana & suprapta, 2022) (redana & suprapta, 2022), in moyo village, moyo hilir sub-district, sumbawa regency (yuliadi & sumitro, 2021), in sukamaju village, batang peranap sub-district, indragiri hulu regency (zakia, 2022), in kucur village, dau sub-district (jorat, 2022) and bergaskidul village, semarang regency (khiliyah, 2022). this research takes a different perspective with two explanations. first, the research location in arjowilangun village has never been studied before. second, william dunn's evaluation theory has not been used in previous studies. methods this research uses a type of descriptive qualitative research. according to (sugiyono 2016:8) qualitative method is a natural research method with the researcher as the key instrument. according to (sugiyono 2016:224), using interviews, documentation, and triangulation for data collection techniques. primary data and secondary data support this research. secondary data can be obtained through other people or other intermediaries such as journals, books, government publications, and websites. primary data the data in this study publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 177 are mr. afandi as the head of the welfare section or coordinator of the blt dd covid-19 data collection officer, mr. uky and mr. purwanto as members of the blt dd covid-19 data collection officer in arjowilangun village, and finally seven community informants were receiving blt dd in arjowilangun village. in addition, the data was obtained by tracing documentation so that this researcher received information about the management process and problems in the community in the management of blt dd in arjowilangun village. furthermore, the theory used in this study uses evaluation theory according to william dunn, there are six indicators, including effectiveness, efficiency, equity, adequacy, responsiveness, and accuracy. results and discussion direct cash assistance (blt) is a government program in the form of cash intended and specifically for poor people affected by the covid-19 pandemic sourced from the village fund (suparman et al., 2021). requirements for recipients of direct cash assistance (blt) are poor citizens who have never previously received pkh programs, staple food cards, and pre-employment cards (blt et al., 2020). the value of direct cash assistance is 300,000 idr every 12 months, from january to december, every month, on a pro rata basis (toriq bin zihad 2022). according to william dunn, according to the indicators in evaluating the management of direct cash assistance (blt) in arjowilangun village, malang regency, there are six criteria: effectiveness, efficiency, equity, adequacy, responsiveness, and accuracy. with these indicators, answers can be found on how to evaluate the management of direct cash assistance (blt) in arjowilangun village, which includes the following: 1. effectiveness effectiveness explains whether the existence of a program run by the government can achieve the desired results. to achieve the target of managing village fund direct cash assistance (blt dd) during a pandemic in arjowilangun village, malang regency in 2021, the effectiveness indicator is part of the benchmark for success in managing village fund direct cash assistance (blt dd) in arjowilangun village, for the results wanted by the village government of arjowilangun. to what extent is the village government the executor of the management of village cash direct assistance (blt dd). as for the disbursement of the village fund direct cash assistance (blt dd) in arjowilangun village in 2021, such as findings in the field resulting from an interview with mr. afandi as head of the welfare section or coordinator of the activity implementation team of the village cash direct cash assistance program (blt dd) on 17 may 2022 at the arjowilangun village office as follows: "regarding the effectiveness of distribution in arjowilangun village, it will be very effective in 2021 because, in arjowilangun, the system is non-cash via bri bank. distribution is more effective and has fewer errors than cash distribution. if it's cash, there must be matching, but if it's non-cash, the money is directly given to the blt recipient. if the use of blt so far in 2021 is useful for the benefit of citizens and selective screening of people who have not received assistance, who are in the category of no one earning a living, who are roughly unemployed, and on average in 2021, it is on target. so the benefits are great. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 178 the residents who received it were satisfied, how else would they have received assistance, they were satisfied, but in 2021 times will be difficult. blt received 300,000 idr from the government. from the statement during an interview with mr. afandi about the efficiency of managing village fund direct cash assistance in arjowilangun village, it can be concluded that the utilization of blt dd management is very effective and useful because during screening the village government was very selective in choosing prospective blt dd recipients. meanwhile, according to the villagers, the statement for the recipient community of village fund blt for the effectiveness of managing village fund direct cash assistance provided by the government was explained by the resource person, ms. sikas ( tuesday 31 may 2022), as follows: "i received blt dd, this is very useful for me because for the poor, it helps the economy during this pandemic. moreover, the distribution of funds from blt dd is very effective because it is received directly through a bri account" from the statement during an interview with ms. sikas about the effectiveness of managing the village fund direct cash assistance in arjowilangun village, it can be concluded that from the description above, this assistance has been effective because the funds received are beneficial to the community and help the community's economy. however, the management of village fund direct cash assistance (blt dd) in arjowilangun village is not yet efficient enough. the government is in the process of collecting data and verifying potential recipients of the 2021 village fund direct cash assistance (blt dd) program by the process of laws and regulations both from the minister of finance and regulations of ministers of villages and underdeveloped areas. therefore, the amount of blt dd is set at 300.000 idr. it has been successful in managing blt dd in arjowilangun village because the village government is utilizing the management of blt dd. regarding distribution in arjowilangun village, during the screening, the village government was very selective in choosing prospective blt dd recipients. therefore, there were no problems with the disbursement of funds because each month, it was directly channeled through an account through bank bri, the blt dd recipient. the funds received are useful for the community and help the community's economy because, during this pandemic, all basic commodities have increased, and the requirements for prospective blt dd recipients are very selective. 2. efficiency efficiency, according to dunn (william n. dunn 2003;430), regards to any effort required to produce a certain level of effectiveness.the amount of effort required to achieve a certain level of efficiency. efficiency is a synonym for economic rationality, which is the relationship between efficiency and effort, with effort often measured in monetary costs. when we talk about efficiency, we imagine the optimal use of our resources to achieve a certain goal. as for the flow of the data collection and verification process for prospective village fund direct cash assistance (blt dd) recipients in arjowilangun village in 2021, such are publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 179 the findings in the field resulting from an interview with mr. uky who is a youth member of the blt dd covid 19 data collection officer who interviewed on 01 june 2022 statement as follows: "for the data collection itself, it was efficient, and there were no problems because when it went straight to the house that was targeted, it was by the requirements of the potential dd blt recipients, it's just that for prospective dd blt recipients there were still administrative problems such as family cards and id cards that had not been updated" from the statement during an interview with mr. uky about the efficiency of managing village fund direct cash assistance in arjowilangun village, it can be concluded that from the above description, when collecting data on prospective blt dd recipients there were a few obstacles, namely, there were prospective recipients who were still using their old identity card (ktp)/family card (kk). the village head gives an assignment letter to village volunteers to collect data on low-income families, which later the village volunteers take photos of and include the location of their residence manually or digitally. for prospective village fund blt recipients who do not have a nik or ktp that has yet to be renewed. the data collection officer records and gives it to the head of the government, who will later issue a domicile certificate. “this direct cash assistance is very efficient because it was difficult to meet my family's needs during this pandemic. this assistance helped me because it can increase my purchasing power for basic needs. and to withdraw money from this assistance, i don't need to take riwa riwi because i receive the money directly through my account" (results of hari interview, tuesday, 31 may 2022) from the statement during an interview with ms. purnami about the efficiency of managing village fund direct cash assistance in arjowilangun village, it can be concluded that efficiency is good because the community uses the funds obtained from blt dd to increase purchasing power during the pandemic. therefore, for the disbursement of public funds to receive funds of idr 300,000 per month for 2021, 3 stages will be carried out. the first stage is january to may, the second is june to october, and the third is november to december. the management of the village fund direct cash assistance (blt dd) in arjowilangun village is not yet efficient enough, the government is in the process of collecting data and verifying prospective recipients of the 2021 village fund direct cash assistance (blt dd) program by the statutory process both from the minister of finance and ministerial regulations backward villages and areas. therefore, the amount of blt dd is set at idr 300,000 distributed every month based on the number of beneficiary family (kpm) that has been recorded in one month for blt dd recipients in arjowilangun village for a total of 149 kpm blt dd. however, there was a slight delay in the timing of the disbursement of funds because the village funds that entered the village treasury account were delayed, so the distribution of village fund blt to beneficiaries was delayed. nevertheless, the community used this assistance to meet their daily needs, and as long as it was disbursed, there were no problems because it was channeled directly through bri bank by each recipient. however, there are publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 180 village fund blt recipients who are indicated to have received other assistance by the malang district regional inspectorate because the database belonging to the population and civil registry service has received other assistance, but this data is only recorded and does not receive other assistance. there are delays in disbursing funds, at least waiting for the funds to go down to the village account at least once every three months. 3. adequacy adequacy is a measure of how effectively it corresponds to needs, values, or opportunities to address emerging issues in policy. competence in politics is a goal that has achieved many things. if, after implementing public policy activities, it is ineffective in solving problems the community faces, it can be said that policy activities have failed. adeqyacy relates to the extent to which the village fund direct cash assistance (blt dd) policy reaches the target so that it can reduce the problems of the community receiving direct assistance village fund cash (blt dd) in the village of arjowilangun. in arjowilangun village itself, according to mr. uky, a youth member of the blt dd covid-19 data collection officer who was interviewed on 1june 2022, the statement is as follows: "to solve the problem, it cannot help the community meet their needs, such as buying staples. during this pandemic, many people have lost their livelihoods, and for basic goods whose prices have increased, it is difficult to meet their daily needs. with this assistance, it helps the community a little" from the statement during the interview with mr. uky about the adequacy of the management of village cash direct assistance in arjowilangun village, it can be concluded that solving the problem has not been able to but can help the community in meeting their basic needs. however, this assistance cannot solve problems such as people who have lost their livelihood because it is money to help the community meet their needs during this pandemic. that direct cash assistance in 2021 is quite helpful but has yet to be able to solve problems in the community affected by the covid 19 pandemic. statement from mrs. purnami ( tuesday, 31 may 2022), a recipient community of blt dd in arjowilangun village. the statement is as follows: "this assistance has helped, but it's not enough, it's only limited to helping but not enough to meet my and my family's daily needs during this pandemic. i'm not counting on the money from this help. i also work as a laborer” from the statement during an interview with mrs. purnami about the adequacy of the village fund direct cash assistance in arjowilangun village, it can be concluded that this assistance is quite helpful in meeting daily needs, and mrs. purnami also works as a laborer. so, this assistance can help mrs. purnami to fulfill her needs, such as buying basic goods. direct village fund cash assistance (blt dd) management in arjowilangun village needs to be increased to meet the community's needs. the funds obtained by the community have yet to be able to solve the problems that exist in the community. however, blt dd helps the community by easing the burden on the community to fulfill basic needs. during this pandemic, basic needs have increased, and many people have lost their livelihoods, making it difficult to meet their daily needs. with this help, it is very helpful. the amount of blt dd is publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 181 300.00 idr per month per kpm. for this reason, the village government has also created a work-intensive cash program so that the community not only relies on funds from the blt assistance but also opens small businesses and works side-by-side as laborers. 4. equity even the distribution of blt dd is a benefit received by people affected by the covid 19 pandemic. therefore, equity is used as an indicator of the success of the blt dd program. has the blt dd been evenly distributed to the people affected by the covid 19 pandemic in arjowilangun village. in arjowilangun village for equal distribution according to a statement from mr. afandi as head of the welfare section or coordinator of the activity implementation team of the village fund direct cash assistance program {blt dd} (tuesday, 17 may 2022) as follows: "blt is evenly distributed to the community. equality is number 1, but how else are we also adrift with the existing quota. for this year, the number of blt recipients is 149. because we budget around 20% of the village fund. for the amount of village funds for blt dd in 2021 rp. 532,800,000. select again; if the distribution is made from us, it is clear that it is evenly distributed with categories like that. but seen from the community, it is clear that it has not been evenly distributed and is being returned to the community. many people can afford it but still want help. however, from ourselves, god willing, 80% is evenly distributed. for the qualifications of our blt recipients, god willing, they are still good in this sense. obviously, there are still people who need it, but what we propose needs more like that. from the statement during an interview with mr. afandi about the even distribution of the management of the direct cash assistance program in arjowilangun village, it can be concluded that the village government has been evenly distributed to the people who receive this assistance. however, not all people affected by the covid 19 pandemic have received this assistance. however, from the perspective of the community, this assistance is still uneven because there are still many people who want this assistance, but these people can afford it, and there are also people who are constrained by population administration and are constrained by limited quotas. in arjowilangun village, the number of recipients of this assistance is 149 in 2021. so, communities that are a priority are entitled to be recipients of this assistance. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 182 figure 1. apbdes arjowilangun source: private documentation (2022) from the figure it can be explained that the village fund ceiling in arjowilangun village is rp.1,428,846,000, so, the total details of the blt dd village fund are around rp.536,400,000, including handling emergency disasters of rp. 577,400,000 or 21.9% and obtained 149 kpm blt dd in 2021. the management of direct village fund cash assistance (blt dd) in arjowilangun village has not been evenly distributed due to a limited budget. the people in arjowilangun village have difficulty meeting their daily needs, such as buying basic needs, because many people have been laid off, and the average person in arjowilangun village works as buru, some of the people work as farmers and trade. the quota for blt dd recipients is 149 blt dd recipients. 5. responsiveness responsiveness with regard to the extent to which a policy can meet the needs, preferences, or values of certain groups of people. once the impact of a policy can be felt, the public reaction can be positive in the form of support or negative in the form of rejection. in arjowilangun village itself for responsiveness according to a statement from mr. uky who is a youth member of the blt dd covid 19 data collection officer who interviewed on 1 june 2022 the statement is as follows: “for problems that occur in the community, for clarification from me as an assessor, not all communities affected by the pandemic receive this assistance, because not all communities meet the criteria for receiving blt dd recipients. some people are less fortunate but these people have received other assistance. so, it does not meet the blt criteria and complaints from the community are accommodated by the village government by holding deliberations to resolve existing problems”. from the statements from the sources above, it can be concluded that for responsibility in arjowilangun village for the responsiveness of the problems that exist in the community, the community does not know the criteria for prospective blt dd recipients, what the community knows is only for the conditions for receiving blt dd for the less fortunate. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 183 statement from the beneficiary community. one of them is a statement from mr. erwin (tuesday, 31 may 2022) as follows: "i don't understand the criteria for receiving blt dd. what i understand is that i received blt dd because i am a poor person. if for more detailed criteria i do not understand. what i know is that i am a blt dd recipient” from erwin's statement can be concluded that the responsiveness of the recipient community needs to understand in detail the criteria for receiving blt. the community only knows that the beneficiaries are only people who can't afford it. responsiveness relates to how far a policy can satisfy the needs, preferences, or values of certain groups of people. for example, the process of managing dd blt in arjowilangun village, malang regency, in 2021, is expected to be a response from the arjowilangun village government so that the management of blt dd can be maximized, provide good results, provide convenience and meet the needs desired by the people of arjowilangun village. for responsiveness of the village government, it is only to understand and socialize about complaints that occur in the community, it's just that the village government conducts deliberations to resolve problems that exist in the community. complaints from the community include that people not affected by the covid-19 pandemic do not receive other assistance because these communities receive other assistance. so, it does not include the criteria for receiving blt dd, but many poor people have not received any assistance. the funds obtained are indeed not enough to meet the community's basic needs, but the nominal funds obtained are greater than other assistance provided by the government. 6. accuration the accuracy of the management of village fund cash direct assistance in arjowilangun village can be seen in whether the objectives of the assistance have been achieved and are useful and of value to the recipient communities of the assistance. in this process, the policy's success can be seen from the objectives that are achieved, useful and valuable for the target audience, and have a transformative effect on the government's policy mission. efficiency and effectiveness are closely related. therefore, to determine the accuracy of managing this program, the researchers conducted interviews with several informants. the first resource person was mr. afandi as the head of the welfare section or the coordinator of the activity implementation team of the village fund direct cash assistance program {blt dd} (tuesday, 17 mey 2022) as follows: "the accuracy of this assistance can be accounted for because our screening system is very strict, not directly from the neighborhood association (rt) or assigned volunteers. but from ourselves, we also screened whether this person did not receive any other assistance, so those who received this assistance were correct and prioritized, and it was appropriate to give this assistance to people who were truly prioritized. right, the purpose of this assistance is to reduce the impact of the covid-19 pandemic and is intended for underprivileged residents who during the pandemic have not received any other assistance, especially from the government" publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 184 from afandi's statement above, it can be concluded that the management of the village fund direct cash assistance (blt dd) program in arjowilangun village is appropriate. because it can be accounted for the netting system is carried out strictly. the village government does not only rely on volunteers/the covid-19 frontline assigned, but the government itself goes directly to the community to see if it is true that this person is a priority recipient of assistance. statement from the beneficiary community. one of them is a statement from mr. erwin (tuesday, 31 may 2022) as follows: "misdirected. not right on target and very not yet. yes, because many people still have not received it even though they need help. on average, my neighbors who receive this assistance can even be said to be people who can own a rice field, have an income, and have a nice house. many neighbors who can't afford it don't get this help. the main thing is that it doesn't hit the target, the point is relatives who are still relatives with the neighborhood association (rt)/citizens association (rw) who receive this assistance on average" from mr. erwin's statement regarding the management of direct cash assistance, it can be concluded that this assistance is not appropriate because many still have yet to receive it. the average recipient of this assistance is an affluent person who has a rice field, a nice house, a steady income and is still related to the rt/rw. direct village fund cash assistance (blt dd) management in arjowilangun village has yet to be on target. even though the screening system carried out by the village government is very selective and strict, it can be accounted for. the arjowilangun village government also went directly to see whether the potential dd blt recipients were the priority recipients of this assistance. and for recipients who are indicated to receive other assistance, and the recipient is disconnected, they no longer receive assistance. hence, limited budget, while many people were affected during the pandemic, and many poor people did not receive this assistance. in contrast, well-off people received this assistance. the average recipient of this assistance is still a close relative of the rt/rw in arjowilangun village. the village fund budget is limited, so not everyone receives this assistance because many people were affected during this pandemic. so, for the government to prioritize people who really need it. but in the field is still the wrong target. conclusion blt dd is a temporal instrument used by the government to help people affected by covid-19. in reflection of the implementation in arjowilangung village, this program is still not yet perfect because several problems were still found. by using william dunn's six evaluation indicators, it can be seen that only the effectiveness indicator has a good value. the rest, namely efficiency, adequacy, equity, responsiveness, and accuracy, are still problematic. this imperfection in the implementation of blt actually repeats events in many places that show the limited capability of the government. the problems always recur in three main aspects, namely the inaccurate database of recipients, the limited budget that is owned so that publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 185 it often results in social jealousy, and delays in the disbursement of funds because the procedure is very rigid. unfortunately, this has been the case for a long time, so radical changes are needed. strategic steps are also needed from the village government to think of more sustainable village economic development strategies so that the community's resilience remains strong, especially when disasters come. empowerment is key so that the community can increase its economic capacity and if this is realized, the community will no longer depend on blt. the village government can also create a cash-for-work program so that the community does not only rely on funds from this blt assistance and the community also opens small businesses and works on the side as laborers. references abdullah, i. 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(2022). penyaluran blt dana desa tahun 2022 di kabupaten sumedang sampai saat ini belum juga cair. djpb.kemenkeu.go.id. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 174-188 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ach. apriyanto romadhon, iradhad taqwa shidi, deva cahya anestasya direct cash assistance of village funds in arjowilangun, malang district: an evaluation approach 188 wahyudi, nurmandi, a., salahudin, & sihidi, i. t. (2021). the role of social capital in handling covid-19 at the local level in indonesia. academic journal of interdisciplinary studies, 10(6), 106–121. https://doi.org/10.36941/ajis-2021-0158 william n. dunn. (2003). william-n.-dunn-pengantar-analisis-kebijakan-pulblik-gadjahmada-university-press-2003_compressed-1.pdf (p. 710). yuliadi, i., & sumitro, s. (2021). efektifitas blt covid-19 di desa moyo kecamatan moyo hilir kabupaten sumbawa (studi konstruksi sosial kemiskinan). equilibrium: jurnal pendidikan, 9(3), 341–347. https://doi.org/10.26618/equilibrium.v9i3.5980 zakia, a. r. (2022). evaluasi penyaluran blt bagi masyarakatterdampak covid 19 di desa sukamaju kecamatan batang peranap kabupaten indragiri hulu. skripsi: universitas islam riau. microsoft word manuskrip 10.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 216 collaborative governance process in supporting smart living in pekanbaru city ¹ayu tri utami, adianto, mayarni 1 universitas riau, indonesia; ayu.tri7533@grad.unri.ac.id received: july 19, 2022; in revised: november 27, 2022; accepted: december 26, 2022 abstract this research is motivated by the background of waste management in the city of pekanbaru, where waste handling has not been optimally carried out. the waste problem can have an impact on social, economic, health and environmental aspects and even cause the greenhouse effect which is the cause of climate change. this condition is exacerbated by the government's inability to provide environmental management facilities, low awareness and participation of the community, involvement of the private sector, human resource issues, budget and compliance with regulations. overcoming this, the collaborative governance process is carried out in creating a clean environment, this is a form of one of the pillars of the smart city of pekanbaru city, namely smart living. the purpose of this research is to find out the process of collaborative governance in supporting smart living in the city of pekanbaru. this study uses qualitative methods with data collection techniques in this study based on the results of interviews, observations, and documentation. while the data analysis technique consists of several stages, namely data transcription, categorization, verification, as well as interpretation and description. this research was conducted at the pekanbaru city environment and sanitation service and pt. pjb ubjom tenayanraya, pekanbaru. the results of this study indicate that the collaborative governance process carried out is quite well implemented in an effort to handle waste management in pekanbaru city based on the collaboration process cycle according to ansel and gash called face to face dialogue, building trust, building commitment, sharing understanding, and intermediate outcomes. keywords: collaborative governance, smart city, local government, waste management introduction pekanbaru is one of the cities facing waste problems so that waste management is not yet optimal. in 2020, daily municipal waste production will reach approximately 1,052.16 tons or the equivalent of 384,039 tons per year, but the waste that has reached the landfill over the past five years has averaged less than half (46.72%) (bps, 2020). the definition of waste according to law number 18 of 2008 concerning waste management is the residue of daily human activities and/or natural processes in solid form. this condition is also supported by the results of research health basic province riau in 2018 it was found that only 25% of waste was transported while the largest proportion (64%) was burned or disposed of in rivers/sewers (4%) and even thrown away carelessly. to overcome the waste problem, the pekanbaru city dlhk as a regional work unit (skpd) is technically responsible for cleanliness and environmental issues, conducting waste management in collaboration with the private sector, namely pt. pjb ubjom tenayan. together with pt pjb ubjom pltu tenayan, pekanbaru city government implements the green main garbage bank program, which is a form of collaborative publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 217 governance for waste management programs. a form of collaborative governance is that environmental management practices involve the government and non-governmental organizations actively working together. pekanbaru city has echoed smart city, smart city is a smart city concept that helps individuals who are in it by managing existing assets efficiently and providing appropriate information to local regions/agencies in completing their activities or expecting unexpected events beforehand. the following are the requirements for the smart city concept: a. smart government (also called smart government): good governance is the most important factor in the success of governance. in particular, paradigms, systems and procedures for governance and development that adhere to the rule of law. b. future economy: it indicates that there will be more competition in the business/capital market and more new business opportunities as the number of innovations is increased.c. smartmobility, or smart mobility: an integrated management system will be used to manage urban infrastructure that will be built in the future to suit the public interest.d. smart people (individuals and society): capital, including human capital, social capital, and economic capital, is always needed for development. e. smart living: a smart environment is an environment that can provide comfort for the community and the public, resource sustainability, and physical and non-physical beauty, both visually and not. f. smart living: a cultured person has a measurable (cultural) standard of living. figure 1 six pillars of pekanbaru smart city madani source: mayor regulation of pekanbaru, no. 56 of 2019 one of the pillars above mentions smart living or what is called the environment/living in a smart way is one of the pillars that aims for the local government or regional apparatus to carry out environmental management innovations in order to provide a good life and environment for the citizens of pekanbaru city. the concept of smart city regional innovation has been regulated in law no. article 386 to 390 of law no. 23 of 2014 entitled regional innovation related to regional government. local governments are required by law to implement innovations that support regional development. the mayor of pekanbaru, dr. h. firdaus, s.t, m.t introduced the smart city program on 23 june 2016, symbolizing the 232nd anniversary of pekanbaru (bappeda.pekanbaru.go.id). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 218 seeing this, researchers are interested in concentrating on the collaboration process in supporting smart living in pekanbaru city and potential inhibiting factors in waste management. this previous research is expected by researchers to be a reference in writing that will be carried out besides that as a reference in looking for differences between research that has been carried out and research that will be carried out by current researchers so that they can find out the advantages and disadvantages of previous research and can minimize deficiencies in previous research. will be done. table 1 previous research no title/name/year method/theory results difference 1. collaborative governance in environmental policy (case study of utilization of palm oil waste in rokan hulu regency) / adiano, rendy prayuda / 2018 source : journal of good governance, vol 14 no. 2 sept 2018 this type of research uses qualitative research methods. sampling used in this research is a purposive sampling technique information obtained later classified by type and analyzed to find answers to research problems the results obtained by this research are programs issued by the ministry of energy and energy resources through the village mandiri energi was successfully run in supporting based oil palm management environment with approach collaborative view from the aspect productivity, information, legitimacy and resources that participatory approaches work this research focuses on this research describing collaborative governance in environmental policy in management palm oil waste in rokan hulu district. 2. the pentaelix model in developing tourism potential in pekanbaru city / resa vio vani, sania octa pricilia, adianto / 2020 source: publikauma: journal of public administration science uma, 8 (1) (2020): 63-70 this type of research uses qualitative research methods with a theoretical foundation used as a guide so that the research focus is aligned with the facts in the field the results obtained in this study are that this study proves that the tourism potential in pekanbaru city can develop rapidly if all stakeholders collaborate well, seen from the correlation between the elements of the pentahelix model. this study aims to analyze the process of developing tourism potential in pekanbaru city using the pentahelix model. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 219 no title/name/year method/theory results difference 3. the pentahelix model and collaborative governance for development of tourism in indonesia: the case of rupat island, bengkalis regency / suyanto, hasim as'ari, febri yuliani, adianto / 2020 source: international journal of society, development and environment in the developing world volume 4, issue 3, december 2020 (19-32) this type of research is descriptive qualitative, with triangulation techniques that will be used to check and crosscheck the results of the responses given by research informants. this study analyzes collaborative governance in rupat island tourism development by applying the pentahelix model. the results of the study found that collaborative governance has running optimally. this research aims to analyze the development of tourism, especially in rupat island, bengkalis regency using the pentahelix model. 4. collaborative governance in waste management in paropo village , panakkukang district , makassar city (central garbage bank) / andi nur qalby / 2019 source: https://digilibadmin .unismuh.ac.id the method used is qualitative. this research uses deseve's theory in measuring the success of a collaborative governance the results obtained by this study are of the three indicators put forward by deseve, one indicator is running properly, namely distributive accountability because running according to existing regulations, but not enough to make collaboration more effective this research focuses on indicators of success in managing the waste bank in paropo village, makassar city publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 220 no title/name/year method/theory results difference 5. collaborative governance to improve the quality of transportation services in the city of makassar / annisa aulia akbar / 2021 source: https://repository.u nhas.ac.id the research method used is descriptive research method with a qualitative approach. source of data obtained from primary data and secondary data. research on collaborative governance in the implementation of the pasikola program in makassar city aims to find out and describe the process of collaborative governance that occurs between the government, the private sector, and also the community in implementing the pasikola program in makassar city. this study emphasizes the service aspect for the quality of transportation services in makassar city. source: processed by authors, 2022 from several previous studies which can be used as reading material that the researchers have described, it can be concluded that there are differences with the research that will be carried out by researchers. as for difference _ between _ study the with research conducted _ _ moment this , start from focus study moment this is discussed about the process of collaborative governance in supporting smart living in pekanbaru city before not yet once discussed in studies before , then locus research in study this take location in pekanbaru city. researcher also look that in indicator used _ _ in study this and study earlier also there is difference. in study this researcher use theory ansell & gash with look the characteristics of success in the collaborative governance process. this research can be used as a basis for the government of pekanbaru city in making decisions, in this case, waste management that has been resolved. therefore, this study is important because it is based on the facts in the field that researchers get. based on the background of the problems, the research objectives include to analyze the process of collaborative governance in supporting smart living in pekanbaru city, and to analyze the factors that become obstacles in the process of collaborative governance in supporting smart living in pekanbaru city. government is referred to as "governance". the term "governance" has been defined in various ways by various studies and expert opinions to date. according to sumarto, 2003 in adianto, 2018, there are still many who argue that governance is synonymous with government because it is understood as governance. the entire process of making policies and decisions, as well as the entire series of processes by which these decisions are implemented or not, is called governance. arifin tahir, on the other hand, defines governance as: 1) governance, 2) administration of government, 3) administration of government, 4) administration of the state, and 5) administration of the state. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 221 sedarmayanti, (2009) explains that a form of good governance is maintaining a synergy of constructive interactions between the state, private sector, and society to maintain a solid, responsible, effective, and efficient state government. because the state administration system is part of good governance, efforts to improve the state administration system that applies to a country as a whole are also part of good governance. next sedarmayanti explained that "actions, facts, patterns, and activities or administration of government" refers to governance which is an activity (process). apart from referring to governance as an activity, the term also refers to managing, managing, directing, and administrative development, and can also be interpreted as governance. in addition, sedarmayanti (2009), the fundamental components of governance (governance stakeholders) can be divided into three categories: civil society, private sector, and state/government. like sumarto (2009), who states that three each other and carry out their respective roles are the state (also called the government), the private sector (also called the business world), and the community (also called the community). according to mutiarawati (2017), collaboration in a normative sense refers to aspirational or philosophical goals for government interaction with partners. the term "collaboration" refers to the process by which actors, organizations or institutions work together to achieve goals that cannot be achieved alone. a government management method known as collaborative governance emphasizes consensus and deliberation in collective decision-making processes with the aim that programs and public policies can run as efficiently as possible and directly involve stakeholders outside the state (in zaenuri, 2016). stakeholders and government officials collaborate in this form of governance to make joint decisions in a forum. in which one or more public institutions directly involve non-government stakeholders in a formal collective decision-making process that is oriented towards a deliberative context with the aim of making and realizing public policies and managing public programs or assets (in ari irawan, 2016). thomson & perry (2007) define collaboration as a process in which autonomous or semiautonomous actors interact through formal or informal negotiations, jointly creating rules and structures that govern their relationships and ways to act or decide on common issues. collaboration does not exist because the collaboration that occurs is collaboration between participants. all parties involved in this kind of cooperation maintain their respective autonomy. the parties involved in the cooperation are principals and agents themselves. they try because they have the same vision and goals that need to be achieved together, which might be difficult to do if each of them works alone (dwiyanto, 2010). according to tresiena (2016) configuring several prerequisites for creating a collaboration process, namely: 1. there is stakeholder participation. real participation is citizen power as stated in the participation ladder according to arnstein. 2. there are conditions where there is equality of power. this means that no one is dominant among certain parties, every actor having a dialogue is not hindered by hierarchical boundaries, and there is mutual respect. 3. there are competent actors. the dialogue that occurs is a form of consensus-oriented communication, so that supporting actors are needed, in the sense of having competence in communicating, understanding the substance, and having an orientation towards achieving goals for the common good. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 222 collaborative governance is an effort of government activities in overcoming existing problems by collaborating with various sectors such as the private sector and even the community to create successful problem solving. by this it can be interpreted that the programs and activities carried out can run well and can prioritize common interests in achieving common goals. the collaboration process is a process in which there is a dialogue that requires the participation of stakeholders, which ultimately results in a mutually agreed upon decision. ansell & gash in islamy (2018) identify the collaboration process as a cycle that includes face to face dialogue, building trust between collaborating actors, building commitment between collaborating actors, sharing understanding of vision and mission and problems, as well as intermediate outcomes. using this concept, the collaboration process in waste management should support smart living in the city of pekanbaru. a collaboration between existing stakeholders must be able to reduce and handle waste effectively and efficiently by carrying out this collaboration in pekanbaru city. collaborative governance is considered as an effective way to solve social conflict problems, there are several things that can be considered in the collaborative process according to ansell & gash, as follow, how to build trust between collaboration participants; how to build commitment in the collaboration process; how to understand the mission and problems encountered, and identify common values in collaboration; intermediate outcomes, by looking at how to achieve initial success, doing strategic planning and finding facts together; face to face, in this case negotiating in good faith. for more details, the researcher presents the following picture: figure 2 collaborative governance model ansell & gash \ source: ansell & gash, 2007 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 223 the researcher provides several operational definitions to limit some of the concepts that are used as the main reference in conducting research, along with the operational definitions: 1. collaborative governance collaborative governance is the government's cooperation or collaboration with the private sector and the community in order to achieve common goals. because of this, the government (pekanan city government, the environment service and the uptd waste bank induk lestari terus) are working with the private sector (pt. pjb ubjom pltu tenayan raya) and the community in waste management in pekanbaru city. in supporting the collaboration process there are several things that must be considered, as follows: a. face to face dialoge all forms of collaborative governance are built from direct face-to-face dialogue between the stakeholders involved (pekanan city government, the environment agency and the induk lestari terus waste bank) in collaboration with the private sector (pt. pjb ubjom pltu tenayan raya) and the community . this direct approach can minimize misunderstandings and state the vision, mission, objectives that have been set among the stakeholders involved. thus, stakeholders can work together in accordance with common goals and benefits. b. trust building trust between stakeholders (pekanan city government, the environmental service and the uptd of the induk lestari terus garbage bank, pt. pjb ubjom pltu tenayan raya and the community) greatly influences the success of the colloborative governance that has been formed. therefore, in this research, researchers want to know how to build trust in the process of collaborative governance in supporting smart living in pekanbaru city. c. commitment to process commitment certainly has a strong relationship in the collaboration process. commitment is the motivation to be involved or participate in collaborative governance. a strong commitment from each stakeholder (pekanan city government, the environment service and the uptd waste bank induk lestari terus, pt. pjb ubjom pltu tenayan raya and the community) is needed to prevent unwanted things from the collaboration process. in this study, researchers wanted to see what kinds of commitments were carried out in the process of collaborative governance related to the management of the green main sustainable garbage bank. d. share understanding at the same point in the collaboration process, the stakeholders involved must share an understanding of what stakeholders (pekanan city government, the environment agency and the uptd bank sampah induk lestari terus, pt. pjb ubjom pltu tenayan raya and the community) can achieve through collaborative collaboration. done. in this study, researchers will look at sharing understanding as a shared mission, a common goal in managing the main garbage bank that supports smart living in pekanbaru city. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 224 e. intermediate outcomes the continued results of the collaboration process are manifested in the form of tangible outputs. so that in developing collaboration with the existence of intermediate outcomes can guide for the success of a collaboration. intermediate outcomes arise when the possible goals of collaboration are relatively concrete and when "small wins" from collaboration are possible. in this study, researchers want to see the results of the collaborative governance process in the management of the green main lestari continuous garbage bank since september 4 2021 the waste bank was formed. 2. the inhibiting factors are the factors that influence the implementation of the main green sustainable garbage bank in the city of pekanbaru, where these factors determine the success or failure of the innovations carried out by the pekanbaru city government together with pt. pjb ubjom pltu tenayan raya and the community. methods this study uses a qualitative approach that aims to understand symptoms that do not require quantification. the qualitative research method is a type of method for describing, exploring and understanding the meanings that a number of individuals or groups of people ascribe to social or humanitarian issues. the qualitative research process involves important efforts, such as asking questions and procedures, collecting specific data from participants, analyzing data inductively from specific themes to general themes, and interpreting the meaning of the data. this type of research is a phenomenology that focuses on stakeholder collaboration in waste management specifically for the garbage bank. this type of phenomenological research is used because research wants to get a clear picture and information. accurate the location of this research was conducted in pekanbaru city and the locus of this research was the lestari terus waste bank and pt.pjb ubjom pltu tenayan raya. the reason for the researchers taking the research locus at bank sampa induk estari terus is because this waste bank is one of the fostered units of pt.pjb ubjom tenayan with dlhk pekanbaru city which will become a regional owned enterprise based on digital technology. this study uses data collection techniques based on the results of interviews, observations, and documentation. while the data analysis technique consists of several stages, namely data transcription, categorization, verification, and interpretation and description. analysis and qualitative according to bogdan & biklen (1982) quoted by moleong (2005) is an attempt to "organize data, sort it into manageable units, synthesize it, look for and find patterns, find what is important and what is learned, and decide what can be told to others. the collected data is analyzed through the following stages. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 225 table 2 stages of data analysis stages stage type description stage 1 transcribe data at this stage the transfer of recorded data is carried out into the form of a thesis and translating the results of the transcription. in this case the researcher was assisted by the supervisor. stage 2 categorization at this stage, the researcher classifies the data based on the problem items observed and studied, then categorizes the secondary data and field data. next connect a set of data with the aim of getting the relevant meaning stage 3 verification at this stage the data is checked again to get the accuracy and validity of the data according to what is needed in the research. a number of data, especially data related to pt pjb ubjom tenayan raya and the induk hijau lestari garbage bank stage iv interpretation and description at this stage the verified data is interpreted and described. researchers try to connect a number of data to get the meaning of the data relationship. researchers establish patterns and find correspondences between two or more categories of data source: moleong, 2005 results and discussion collaboration that is carried out officially and organized regularly holds regular meetings according to a mutually agreed schedule, which consists of public institutions in this case the pekanbaru city environment and cleanliness service, the private sector in this case the company pt. pjb ubjom tenayan, along with the general public who are directly involved in the implementation of the collaboration process. face to face dialogues the collaboration process cycle requires good communication to negotiate in reaching an agreement (face to face dialogue ). communication is an important medium in personal formation and development for social contexts. the form of negotiation communication that occurs between collaborative actors is by interacting face-to-face, resulting in the emergence of a common vision and mission. this face-to-face dialogue is considered important because it aims to reduce selfishness that is likely to arise from all stakeholders involved. face-to-face dialogue in this collaborative process is carried out as needed, both formally and informally. this process is carried out through musrenbangdes and road shows which explain the procedures, benefits, and things that result from the implementation of waste stacks and waste banks. this face-to-face dialogue does not only discuss collective agreements but also serves as a means for sharing understanding between stakeholders. to achieve results that are in accordance with the mutual publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 226 agreement, it is necessary to have a long-term commitment to maintain mutual trust. after conveying an understanding of the process regarding the policy, trust will be built in the community. from the results of interviews with several informants in this study, which the author has summarized as above, we can all know that direct communication has been carried out or in the collaboration process cycle according to ansel and gash called face to face dialogue, which is an interaction between collaborative actors to unify the vision and mission and negotiations in reaching a mutual agreement. direct dialogue in this collaborative process takes place as needed, both formally and informally. this process is carried out through meetings that explain the procedures, benefits and things that result from the implementation of the "green lestari terus" main waste bank program. achieving consensual results requires a long-term commitment to maintaining mutual trust. after providing an understanding of the process related to the guidelines, trust will be built in the community. table 3 empirical findings of face to face collaborative actor face to face in waste management in support of smart living pekanbaru city government • before deciding on a regulation, one must first negotiate with the private sector, in this case pt. pjb ubjom tenayan to share what will be done in order to reach an agreement private • the private sector takes a role in supporting the development of the lestari terus main garbage bank, by providing operational facilities and infrastructure. • the private sector is in direct contact with collaborating actors related to the management of the induk lestari terus garbage bank and the community who are customers. • the private sector does not get too deeply into the activities at the waste bank, but the private sector plays a role in developing infrastructure, infrastructure and financial facilities in order to fulfill the collaboration process. this will continue to be carried out for the next 5 years starting in 2021. public • communities who become customers are the core of the formation of a waste bank, the participation of people who become customers of a waste bank is needed in the success of one of the pillars of the smart city of pekanbaru city, namely smart living. • face to face dialogue is very important for the people of pekanbaru city in particular, in order to unify the goals of creating smart living in pekanbaru city source: processed by authors, 2022 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 227 based on the table above, we can see together that face to face dialogue is in overcoming waste problems in pekanbaru city. pekanbaru city government, in this case the pekanbaru city environment and sanitation service, has carried out a unification of common goals with the private sector, in this case pt. pjb ubjom tenayan and the people of pekanbaru city in meetings held at different times from the community (socialization). the meeting was held to discuss innovations that can be used in waste management in pekanbaru city. building trust between collaborative actors building trust is a long-term process to achieve collaboration. simultaneous understanding is needed between the government as a regulator and private actors to be successful in waste management in the city of pekanbaru. openness is also needed when dealing with waste problems in pekanbaru city to instill a sense of trust and authority among all stakeholders. transparency in waste management is also a supporting factor, especially in relation to fees related to money. the trust of the main waste bank management and waste disposal partners also needs to be built. the essence of cooperation in managing the main waste bank is to create trust and commitment based on previously formulated agreements and standards. of course, when a collaboration satisfies all the actors working together, it is a form of bonding. maintaining the bond is an important foundation for building trust in any relationship. fulfilling commitments builds trust in the association. if one party violates an obligation, it will undoubtedly result in a loss of trust. when trust is broken, it is no longer easy to restore it. the establishment of trust between collaborative actors or in the collaborative process cycle according to ansel and gash is called building trust. it can be concluded that the collaboration process that is being built by the pekanbaru city government in this case is given authority to the pekanbaru city environment and sanitation service, pt. pjb ubjom tenayan raya and the community who are customers of the main waste bank. in building trust, this has been done from an early age, especially since it has been carried out by private actors and the government, which have long built relationships and synergized in supporting the development of pekanbaru city. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 228 table 3 empirical findings building trust between collaborative actors collaborative actors building trust between collaboration actors government • pekanbaru city government, pt. pjb ubjom tenayan, and the hsrud community synergize in building trust. • trust is built naturally, because it has been doing other collaborations for a long time and of course it benefits various parties. this is a big capital in the process of collaboration • mutual trust between stakeholders will be the main capital in the process of collaboration and development. private party • trust capital is the main thing in this collaboration, in addition to orders to entrust the private sector to carry out joint programs, the community also trusts the private sector. • the private sector also believes that its contribution to the development of the city of pekanbaru will also have an impact on the progress of the company. public • giving mutual trust is very important in building a goal that has long been echoed by the city of pekanbaru, namely smart city. • the community believes that the people of pekanbaru city are self-aware that the existence of a waste bank will be able to affect the volume of waste. source: processed by authors, 202 building commitment between collaborative actors the collaborative governance process needs to be accompanied by a strong commitment to the process so that whatever is built can be implemented better and with more enthusiasm. the commitment of cooperative actors to work together is an important factor in the success of the collaborative process, even though the implementation of this commitment is sometimes fraught with dilemmas. for example, stakeholders working together must submit to the results of deliberation for consensus, even if the decision requires stakeholders with different viewpoints to come together. so this engagement requires trust so that the responsibilities of each actor can run well. realizing a clean, healthy and comfortable environment in accordance with one of the pillars of the pekanbaru city smart city, namely a smart environment. the smart environment itself is a concept of how to create a clean, healthy, beautiful, safe, comfortable, peaceful and sustainable environment. together, we know that this is a form of a collaborative process put forward by anshel and gash regarding building commitment between stakeholders, namely building trust and committing to a collective agreement, which is a big capital in building collaboration so that things that trigger divisions can be avoided. the measure of the success of a pekanbaru city government program is whether it can have a positive effect on the level of welfare of its people. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 229 table 4 empirical findings building commitment between collaborative agencies collaborative actor building commitment between collaborative actors government • commitment is built together based on what is the main goal in this collaboration, whatever aims and objectives must be known together to avoid conflict private party • the involvement of the private sector in the development of the city of pekanbaru in this case is waste management with a commitment to one goal, namely participating in reducing the spread of waste to realize one of the pillars of the city of pekanbaru's smart environment public • the form of community commitment is to support every government program in realizing a smart environment in pekanbaru city source: processed by authors, 202 sharing understanding about vision mission and problems at several points in the cooperation process, the cooperation actors are obliged to share mutual understanding. shared understanding regarding the same mission, goal inclination to alignment in problem definition. in this context, it requires an understanding of the objectives based on the objectives of one of the pillars of the smart city of pekanbaru city, namely smart environment, which forms a clean, healthy, safe, comfortable and beautiful environment. each stage of the waste management process at the main waste bank has been carried out through a process of mutual understanding. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 230 table 5 empirical findings sharing understanding vision mission and problems collaborative actor sharing understanding vision mission and problems government • pekanbaru city government, pt. pjb ubjom tenayan and the people of pekanbaru city to develop mutual understanding to achieve agreed goals in collaboration • problems will be easily overcome if the understanding of the vision and mission becomes one goal and there are no other interests besides that. private party • pekanbaru city government and pt. pjb ubjom tenayan jointly unites the understanding in implementing this collaborative process. • the private sector took part in spreading understanding to the people of pekanbaru city, and did not seem indifferent to the cooperation that was forged public • there are still many people in the city of pekanbaru who have not been touched by socialization related to this program. • it cannot be denied that many people are still not open to waste. source: processed by authors, 2022 based on the table above, it is revealed that both the pekanbaru city government, pt.pjb ubjom tenayan and the general public must develop an understanding together to achieve the goals agreed upon in this collaboration. there is a unification of knowledge that is relevant to the agreement so that collaborative actors can learn together. in the learning process, you can find strategies for the success of one of the pillars of pekanbaru 's smart city, namely the smart environment. the government and the private sector must always mutually develop matters related to waste management, starting from ideas and strategies in realizing common goals. uniting understanding or uniting thoughts, vision and mission in developing programs that have been formed on the basis of collaboration is good to do without involving other interests besides supporting one of the pillars, namely the smart environment. interim results of the collaborative process all processes carried out have an impact that can be felt by all parties, both government and society. the interim outcome is a result obtained from the collaboration process. in the main waste bank program carried out by the pekanbaru city government, this matter is accounted for by the pekanbaru city environment and sanitation service and pt. pjb ubjom tenayan for benefits that can be felt are not significant because there is still accumulation of waste in pekanbaru city. however, not a few people are aware of the environment. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 231 that in the collaboration process to realize smart living in pekanbaru city through waste management through the waste bank, the benefits can be felt, especially for the unit waste bank customers. however, there is still a lack of community participation in supporting this waste bank program. collaborative actors will continue to make maximum efforts to educate the people of pekanbaru city to be aware of their surroundings. table 6 intermediate outcomes empirical findings collaborative actor intermediate outcomes government • clear goals will facilitate collaborative success. the success that you want to achieve is reducing waste to realize one of the smart environmental ideas. • the results of the collaboration process have not been significantly felt by the community because the bank until the new parent company was formed on september 14 2021. private party • collaboration can be said to be successful when all the actors involved get positive results. • existence obtained from the program. public • the level of public awareness is starting to form, although not 100% (one hundred percent) of the people of pekanbaru city are aware of the importance of useful waste management. source: processed by authors, 202 based on the table above, it can be seen that the intermediate outcomes in the main waste bank program "green lestari continues" cannot be fully felt because this program is still relatively new, as well as other obstacles experienced by managers such as the lack of unequal public awareness of the importance of protecting the environment. inhibiting factors in the collaborative governance process in supporting smart living in pekanbaru city inhibiting factors can make activities that have been carried out not run well. factors that hinder the collaborative governance process in supporting a smart environment are the lack of communication between stakeholders and the lack of outreach, these factors are the results of researchers found in the field through observation processes, interviews with collaborative actors, as follows: 1. limited information information obtained by each stakeholder is lacking. one of the residents said in an interview session with researchers with ibuk sulastri as a customer of the main waste bank "keeping green". publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 232 " the information we get as members or customers from banks to units is usually very slow, the government should be able to provide information via social media so we can find out information without having to go far to the sub-district office or to the rt/rw trash bank."(the results of an interview with ms. sulastri as a customer of the main waste bank "green lestari continues", 20 september 2022). the interview above shows that in terms of information, the government is still lacking in handling it, this can also reduce public trust in the government. 2. lack of socialization socialization can be considered important in the application of collaborative governance in waste management, in this case the "green lestari terus" main waste bank. the people of pekanbaru city who do not know the existence of this main waste bank. socialization is important considering there are still many people who do not understand the purpose of the importance of proper waste management which will be felt by the people of pekanbaru city in particular. conclusion from research conducted by researchers regarding the process of collaborative governance in supporting smart environment in pekanbaru city. there are several things that researchers can conclude as follows: 1. collaborative governance in supporting smart environment in pekanbaru city regarding the management of the "green lestari terus" main waste bank has been carried out well, this can be seen from several cycles of the collaboration process including: 1) face to face dialogue, direct communication is carried out to unify the understanding between the actors involved. this has been carried out by the pekanbaru city dlhk and pt. pjb ubjom tenayan before the establishment of this program. 2) trust building, in building trust it has been carried out as early as possible especially by pt. pjb ubjom tenayan, which has long built relationships and synergized in supporting the development of pekanbaru city. 3) commitment to process, building commitment in a collective agreement is a big capital in collaboration. a commitment that is built together to achieve the vision and mission of the city of pekanbaru's smart environment. 4) share undersanding, sharing understanding of unification of knowledge that is relevant to the agreement so that collaborating actors can learn together. in the learning process, you can find strategies for the success of one of the pillars of pekanbaru's smart city, namely the smart environment. 5) intermediate outcome, results that have not been maximized and have not been felt by the community are "pr" for organizers to maximize efforts to increase public awareness in cleanliness. 2. factors that become obstacles in the collaboration process in an effort to support smart environment in pekanbaru city are the limited information obtained by the public and the lack of transparency and accountability in waste management reports to the private sector. in addition, the lack of socialization is an inhibiting factor in realizing a smart environment in pekanbaru city because there are still people who do not know about the existence of the "green lestari terus" main waste bank. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 2 | desember 2022: 215-233 e-issn 2715-9256 =========================================================================== ayu tri utami, adianto, mayarni collaborative governance process in supporting smart living in pekanbaru city 233 references adianto, r.p. 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(2000) “metodologi penelitian kualitatif”. edisi revisi. bandung: remaja rosdakarya. resa, s.p., adianto. (2022). model pentaelix dalam pengembangan potensi wisata di kota pekanbaru. publikauma: jurnal ilmu administrasi uma, 8 (1). sedarmayanti. (2009). sumber daya manusia dan produktivitas kerja. bandung: penerbit mandar maju. sumarto. (2009). meningkatkan komitmen dan kepuasan untuk menyurutkan niat keluar. jurnal manajemen dan kewirausahaan, 11 (2). suyanto., as’ari, h., yuliani, f., adianto. (2020). model pentahelix dan tata kelola kolaboratif untuk pengembangan pariwisata di indonesia: kasus rupat pulau kabupaten bengkalis. internasional journal of society, development and environment in the developing world, 3 (4). thomson, a.m., perry, j.l. (2006), collaboration processes: inside the black box, paper presented on public administration review. academic research library. tresiena, n., duadji, n. (2017). kolaboratif pengelolaan pariwisata teluk kiluan. diakses tanggal 30 juni 2022. qalby, n.a. (2019). collaborative governance dalam pengelolaan sampah di kelurahan paropo kecamatan panakkubang kota makassar (bank sampah pusat). skripsi. program studi ilmu pemerintahan. universitas muhammadyah makassar. zaenuri, m., & sulaksono, t. (2016). pengelolaan pariwisata bencana berbasis kolaboratif governance (studi pariwisata bencana lava tour merapi di kabupaten sleman. 4. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 45 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang 1rahayu kusumadewi, 2idah wahidah, 3wiwin julaeha 1administrasi publik fakultas ilmu sosial dan ilmu politik uin sunan gunung djati bandung; rahayukusumadewi@yahoo.com 2administrasi publik fakultas ilmu sosial dan ilmu politik universitas padjajaran; idah.wahidah91@gmail.com 3administrasi publik fakultasiilmu sosialidaniilmu politik uin sunan gunung djati bandung; wiwinjulaeha26@gmail.com abstract fulfillment of women's political rights is a precondition for the realization of democratic representation which is balanced between men and women. the regency of subang is based on the results of the election in 2014, only a percentage of 16%. therefore, this study aims to determine the implementation of the policy of women's representation in the general election of subang dprd members.this research uses qualitative method with descriptive approach. the data idan information obtained will be analyzed according to miles and huberman data analysis techniques consisting of data reduction activities, data presentation.the results showed that the fulfillment of women's representation in subang regency reached 41.74%, while the fulfillment of women's representation by the gerindra party reached 40.82% which showed that the policy of women's representation could be implemented well by the gerindra party because it was supported by communication, resources, dispositions and bureaucratic structure.the fulfillment obstacle arises both from internal party parties who have not been able to create an effective recruitment process or from women who are not ready to be involved in practical politics because the existing regeneration system has not been running systematically and sustainably. meanwhile, to create quality control for women candidates, the gerindra party seeks to create a rigorous selection process through the stages of screening, screening, and verification keywords: public policy, policy implementation, democracy, political party, participation. i pendahuluan pemilu imerupakan itolok iukur iuntuk imewujudkan isebuah inegara idemokrasi. inamun icita-cita imewujudkan inegara idemokrasi idi iindonesia imasih idihadapkan ipada iberbagai itantangan imendasar. terutama iterkait ipemajuan, iperlindungan, ipenghormatan, idan ipemenuhan ihak ipolitik iperempuan iyang imerupakan iprasyarat idalam imewujudkan iketerwakilan idemokrasi iyang iseimbang iantara ilaki-laki idan iperempuan. i sejak itahun i2004, iketerwakilan iperempuan idi ikabupaten isubang imenampilkan inuansa iyang iberbeda-beda iapabila idikaitkan idengan iimplementasi idari isistem ipemilu iyang idigunakan. iindonesia imemiliki iuu ipemilu iyang iberbeda idalam isetiap iperiode ipemilihan. iuntuk ipemilu itahun i2019 imisalnya, idiberlakukan iuu ino i7 itahun i2017 imenegaskan ibahwa ibakal icalon ianggota idprd ikabupaten/kota imemuat iketerwakilan iperempuan ipaling isedikit i30% (tiga ipuluh ipersen). idimana idalam idaftar ibakal icalon isetiap i3 i(tiga) iorang ibakal icalon iterdapat ipalig isedikit i1 i(satu) iorang iperempuan ibakal icalon. ilebih ilanjut iketerlibatan iperempuan idalam ipemilu ilegislatif idiakomodir mailto:wiwinjulaeha26@gmail.com publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 46 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang idalam iperaturan ikomisi ipemilihan iumum irepublik iindonesia inomor i6 itahun i2018 ipasal i9 iayat (1) ihuruf e imenyatakan ibahwa: i “partai ipolitik idapat imenjadi ipeserta ipemilu iwajib imemenuhi ipersyaratan idengan imenyertakan ipaling isedikit i30% (tiga ipuluh ipersen) iketerwakilan iperempuan ipada ikepengurusan ipartai ipolitik itingkat ipusat, idan imemperhatikan i30% (tiga ipuluh ipersen) iketerwakilan iperempuan ipada ikepengurusan ipartai ipolitik itingkat iprovinsi idan ikabupaten/kota”. keterwakilan iperempuan idi ilembaga iperwakilan irakyat: idpr, idprd iprovinsi, idan idprd ikabupaten/kota ibukan itanpa ialasan iyang imendasar. iada ibeberapa ihal iyang imembuat ipemenuhan ikuota i30% ibagi iketerwakilan iperempuan idalam ipolitik idianggap isebagai isesuatu iyang ipenting. ibeberapa idi iantaranya iadalah iperempuan idapat imengutarakan itanggung ijawab idan ikepekaan iakan iisu-isu ikebijakan ipublik, iterutama iyang iterkait idengan iperempuan, ianak, ilingkungan isosial, idan imoral iyang ibaik. iselain iitu, iperlu idiakui ibahwa iperempuan isudah iterbiasa imenjalankan itugas isebagai ipemimpin idalam ikelompok-kelompok isosial imaupun ikegiatan ikemasyarakatan, iseperti idi iposyandu, ikelompok ipemberdayaan iperempuan, idan ikelompok-kelompok ipengajian. ialasan itersebut imerupakan iwujud imodal idasar ikepemimpinan idan ipengalaman iorganisasi ibagi iperempuan idalam ikehidupan isosial ikemasyarakatan. i badan ipusat istatistika i(bps) imelaporkan iberdasarkan i idata isensus ipada itahun i2017, ipenduduk ikabupaten isubang iberjumlah i1.562.509 iorang idengan ikomposisi ipenduduk ilaki-laki iberjumlah i789.211 iorang idan ipenduduk iperempuan iberjumlah i773.298 iorang (badan pusat statistik kabupaten subang 2018). isecara ikuantitas ijumlah ipenduduk ilaki-laki idan iperempuan idi ikabupaten isubang ihampir iseimbang. inamun ijumlah iperempuan iyang ibesar iini itidak idapat iterwakili isecara iproporsional idalam iberbagai ibidang isalah isatunya ipada ibidang ipolitik. ihal iini idapat idilihat idari itabel iberikut. tabel i1.1 i i i i i i i i i i i i banyaknyaianggota dprdimenurut partai politik dan jeniikelamin kabupaten isubang tahuni2018 partai ipolitik anggota jumlah % lk i pr pdi iperjuangan 8 2 10 20 partai igolkar 5 2 7 14 ppp 2 0 2 4 pkb 4 1 5 10 pan 3 0 3 6 partai demokrat 5 0 5 10 pks 5 2 7 14 nasdem 3 0 3 6 partai ihanura 3 0 3 6 partai gerindra 4 1 5 10 jumlah 42 8 50 100 sumber: isekretariat idprd ikabupaten isubang (2018) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 47 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang tabel i1.1 idi iatas imenggambarkan iketerwakilan iperempuan idi ibidang ipolitik ikhususnya iketerwakilan iperempuan idi idprd ikabupaten isubang iyang imasih irendah. idari iseluruh ianggota idprd ikabupaten isubang iyang iberjumlah i50 iorang, isebanyak i42 iorang ianggota idprd ikabupaten isubang iberjenis ikelamin ilaki-laki isedangkan idprd ikabupaten isubang iyang iberjenis ikelamin iperempuan ihanya i8 iorang ianggota. iartinya iapabila idiprosentasekan ijumlah iperempuan iyang iduduk idi idprd ikabupaten isubang ipada itahun i2018 (hasil ipemilu i2014) ihanya isebesar i16% idibandingkan idengan iketerwakilan ianggota ilaki-laki isebesar i84%. berdasarkan ihasil ireview iyang ipenulis ilakukan imelalui iberbagai ijurnal, iartikel, idan iberita ipolitik, ipersoalan iini imuncul ikarena irekrutmen iyang idilakukan ioleh ipartai ipolitik iyang iada idi ikabupaten isubang ibelum iterorganisir isecara isistematis idan iberkelanjutan. idalam ibanyak ikasus idi iberbagai ipartai ipolitik, ikaderisasi itidak iberjalan idengan ibaik. irekrutmen ibiasanya ihanya idilakukan imenjelang ipemilihan iumum idan ididominasi ioleh iorang-orang ikuat ipartai, ikeluarga, idinasti iatau imodel iampi (anak, imenantu, ipaman, idan iistri). ipengisian ijabatan-jabatan istrategis idi ipartai ipolitik ijuga itak ilepas idari ipengaruh idinasti i(keluarga), idan iorang-orang iyang iberduit (para ipengusaha). isementara iperempuan ilebih ibanyak idi itempatkan i idi iposisi iyang ikurang istrategis (hanya idi ibagian iadministrasiidan ikeuangan). ibelum ilagi isoal ipromosi, ipeningkatan ikapasitas idan ipemberdayaanibagi ikader iperempuan imasih ilebih ibanyak iabsennya idan ikehadiran iperempuan idalam iparpol ilebih ibanyak idiperlakukan isebagai ipenggembira ipolitik (vote igatter). itidak iheran iapabila iproses ikaderisasi imengesampingkan ifaktor iintegritas iserta ikapasitas ipolitik icalon. membahas ipolitik irepresentasi iperempuan, imaknanya ibukan ihanya ipersoalan ifakta (angka, ijumlah) iyang ibersifat ideskriptif idan idihasilkan imelalui iproses ielektoral iberupa ihadirnya iperempuan idalam iranah ijabatan idi ilembaga iperwakilan ipolitik. itetapi imakna irepresentasi ijuga imenghadirkan ikepentingan idan iidentitas igender. isoetjipto (2005) imenyatakan ibahwa iperempuan isebagai ikategori ipolitik, ipada idasarnya idapat iberpartisipasi idalam ibentuk itidak ilangsung iyaitu isebagai iwakil ikelompok iperempuan iyang ibisa imerepresentasikan ikepentingan ikelompok imereka. iketerwakilan iperempuan idalam iartian iini iadalah iuntuk imenyuarakan ikepentingan iperempuan. ipada ititik iini, iyang ibanyak idiabaikan ioleh ibanyak ikalangan, ibahkan itermasuk ioleh ikalangan iperempuan isendiri. dalam ikonteks ipolitik, rekrutmen ipolitik isering imerujuk ipada iseleksi ikandidat i(kandidasi), irekrutmen ilegislatif idan ieksekutif. idalam ipengertian iumum irekrutmen imencakup ibagaimana ipartai imerekrut ianggota. isementara idalam ikonteks irekrutmen ipolitik, iumumnya iberkaitan idengan isistem ipemilu, idan isistem ipolitik iyang iberlaku, ikhususnya iuntuk ipengisian ijabatan isebagai ianggota ilegislatif idan ieksekutif (pamungkas, 2011). menurut inorris idan ilovenduski (2007), ipola irekrutmen iterbentuk iatas ihubungan iantara iketersediaan ikandidat iyang imencari ikarir ipolitik idan iproses iseleksi iyang iditetapkan ioleh ipartai ipolitik. iterdapat idua ipola irekrutmen ipartai ipolitik, iyaitu: i ipertama, ipola ivertical idengan ipola iini, iorganisasi ipartai imemiliki ikekuasaan idalam imenentukan isiapa ikandidat iyang itepat iuntuk imengisi ijabatan ipolitik. ikedua, ipola ilateral, iyakni irekrutmen idibuka ikepada isemua iindividu, ibaik idi idalam ipartai imaupun idi iluar ipartai. ipola iini imenekankan ipada ibekerjanya isistem iorganisasi ipartai isecara idemokratis (syamdudin idkk, i2016). i publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 48 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang ketua ikaukus ipolitik iperempuan iindonesia ikbb ieka imariayati isebelumnya imengatakan, idengan imajunya isosok iperempuan idalam ipilkada imaupuan ipileg idiharapkan ibisa imewakili ihak-hak iperempuan. "jika imemang iperempuan idiberikan ikesempatan iberpolitik, iada ihakhak iperempuan iyang ibisa idiperjuangkan idan idiselesaikan. iharapannya, idari iperempuan, ioleh iperempuan iuntuk iperempuan." (sumber: pikiran irakyat, i25 ioktober i2018). pada ipemilu i2014 ipartai igerindra imampu iberada idi iposisi ike itiga isetelah ipdip idan igolkar. ihal itersebut itidak ijauh iberbeda isaat ipemilu ilegislatif itahun i2014 idi ikabupaten isubang, idimana iperolehan isuara ipartai igerindra imeningkat idi ipemilu ilegislatif itahun i2014. iberikut iini iadalah idata irekapitulasi iperolehan ikursi ipartai ipolitk itingkat ikabupaten isubang idalam ipemilu ianggota idprd ikabupaten/ ikota itahun i2014. tabel i1.2 i i i i i i i i i i i i i rekapitulasi iperolehan ikursi ipartai ipolitk itingkat ikabupaten isubang idalam ipemilu ianggota idprd ikabupaten/ ikota itahun i2014 sumber: kpuikabupaten isubang tahun 2014 berdasarkan itabel i1.2 idi iatas, idari i7 idaerah ipemilihan i(dapil) iyang iada, ipartai igerindra imemperoleh ipemenangan idi i5 idaerah ipemilihan i(dapil) iyang iada idi ikabupaten isubang. isehingga ipartai igerindra imampu imenempatkan iempat iorang iwakil ilaki-laki idan isatu iorang iwakil iperempuan idalam idaftar ianggota idprd ikabupaten isubang itahun i2014. idari idaftar icalon itetap ianggota idprd iyang idiajukan i16 ipartai ipolitik ipeserta ipemilu idi ikabupaten isubang irata-rata iketerwakilan iperempuannya imencapai i41,90 ipersen. i "semua iparpol iyang iada idi isubang ibukan ihanya imemenuhi isyarat i30 ipersen iketerwakilan iperempuan, itapi ilebih. iitu idilihat idari ikomposisi idct iyang isudah iditetapkan iakhir ipekan ikemarin” (wawancara mendalam ketua komisi ipemilihan iumum ikabupaten isubang, rabu i26 iseptember i2018). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 49 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang dia imengatakanidari 642icalonidprd yangidiajukani16 partai ipolitik idi isubang, iketerwakilan perempuannyairata-rata imencapai 41,90 persen. “jadi iperincian idalam idct iitu, iterdiri idari ilaki ilaki isebanyak i373 icalon idan iperempuan iberjumlah i269.” (sumber:ipikiranirakyat,i5 oktober i2018). i lovenduski idalam inugroho i(2008) imisalnya, imenggambarkan iketerbelakangan iperempuan idalam ipolitik iyang idimulai idari isebuah ikenyataan ibahwa iperempuan imemang isecara iluas ikurang itertarik ikepada ipolitik, ikurang iakti, idan ijikapun iaktif, ikalah ikompeten idengan ilaki-laki. ilovenduski imenyebutnya isebagai itemuan iyang ididasari ianalisis iilmiah imale-dominated. itampaknya ibelum iada ipolitical iwill idan iapalagi ipolitical iaction idari ipolitisi idan itokoh ipartai iyang ikebanyakan ilaki-laki iuntuk imengubah ikeadaan iini. hill iand ipeter ihupe i(2002) imenjelaskan ibahwa ikebijakan itidak idapat idipisahkan idari iimplementasi. iharus iada itindakan isebagai ititik iawal iuntuk imemulai isebuah ikebijakan idan iharus iada ititik iakhir iuntuk imegukur iberhasil iatau igagalnya isebuah itujuan. van imeter idan ivan ihorn idalam ianggara (2014) imengatakan ibahwa iimplementasi iadalah itindakan-tindakan iyang idilakukan ioleh iindividu/ ipejabat iatau ikelompok ipemerintah iatau iswasta iyang idiarahkan ipada itercapainya itujuan iyang itelah idigariskan dalamikeputusanikebijakan. sabatier danimazmanian (1980) menyatakan bahwa dalam proses implementasi itu terdapatilimaitahapan. pertama, ikeluaran ikeputusan ikebijakan idari isuatu ilembaga. ikedua, ikepatuhan ikelompok isasaran ikebijakan. iketiga, idampak inyata idari ikeputusan ikebijakan. ikeempat, iada idampak iyang idirasakan idari ikeputusan ikebijakan. ikelima, ievaluasi isistem ipolitik isesuai iundang-undang. sedangkan dalam teori iimplementasi ikebijakan iedwards iiii, bahwaiuntuk imemahami irealitas isosial iyang iada, iyaitu itentang ipelaksanaan ikebijakan, maka harus dipahami beberapa dimensi yang terdirio dariikomunikasi, isumber idaya, idisposisi idan istruktur ibirokrasi. i hal iini imenunjukan ibahwa ipartai igerindra iberupaya imengimplementasikan ikebijakan iketerwakilan perempuan, meskipun ipemenuhan iketentuan iini imasih idihadapkanipada iberbagai ikendala iterutama idalam ihal irekrutmeniterhadap ikader iperempuan. iuntuk itu, penelitian bertujuan untuk menganalisis implementasi kebijakan keterwakilan iperempuan idalam ipemilu legislatif (studi ikasus pemenuhan keterwakilan perempuan iolehipartai gerindra di kabupaten subang ipada itahun i2019). metode penelitian penelitianiini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. penelitian ini mendeskripsikan bagaimanaiimplementasi kebijakan iyang idilakukan olehipartaiigerindra dalam pemenuhan ketentuan keterwakilan iperempuan idi ikabupatenisubang. adapun idalam ipenelitian iini ijenis idan isumber idata iyang idigunakaniadalah data primer dan data sekunder. dalam mengumpulkan data penelitian, peneliti menggunakan beberapa teknik seperti observasi, wawancara mendalam, dan studi dokumen. observasi idilakukan iuntuk imenemukan idata idan iinformasi idari igejala-gejala iatau ifenomena (kejadian iatau iperistiwa) secaraisistematisidanididasarkanipadaitujuan ipenyelidikan iyang itelah dirumuskan. berikut pelaksanaan iobservasi iyang idilakukan ioleh ipenulis. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 50 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang tabel i2.1 waktu idan ipelaksanaan iobservasi no tahapan iobservasi tempat observasi waktu iobservasi variabel observasi 1. observasi ii dpc ipartai igerindra isubang rabu, i 10 ioktober i2018 kondisi ifasilitas ifisik idan isumber idaya ipendukung 2. observasi iii kpu ikabupaten isubang senin, 21 ijanuari i2019 transmisi iinformasi i 3. observasi iiii dpc ipartai igerindra isubang senin, 4 ifebruari i2019 komunikasi iyang iberlangsung idi ipartai igerindra 4. observasi iiv dpc ipartai igerindra isubang senin, 11 ifebruari i2019 sikap ipelaksana ikebijakan i(dsposisi) sumber: diolah ipeneliti i(2019) selain itu, penulis juga imenggunakan iwawancara mendalam daniterstruktur idengan iterlebih idahulu menyiapkan iinstrumen ipenelitian iberupa ipedoman iwawancara iyang imemuat igaris-garis ibesar ipertanyaan iyang imengacu ipada irumusan ipermasalahan iyang idisesuaikan idengan iteori iimplementasi ikebijakaniedwards iii yang iterdiri idari iempat idimensi iyaitu ikomunikasi, isumber idaya, idisposisi, idan istruktur ibirokrasi. ipeneliti ijuga iakan imenggunakan iwawancara itidak iterstruktur idengan itujuan imencari iinformasi iyang ilebih imendalam ikepada iresponden iterkait ipermasalahan iyang iditeliti. iadapun ipelaksanaan iwawancara iyang iberlangsung idapat idilihat idalam itabel idi ibawah iini. tabel 2.2 waktu idan iinforman iwawancara no tahap tempat iwawancara waktu informan 1 i kmp. itanjungsiang, isubang jum’at, i1 ifebruari i2019 i(caleg iperempuan ipartai igerindra inon ikader) 2 ii rm. iboga irasa, ijalan imeteor ino. i16 ipasirkareumbi, ikec. isubang, ikab. isubang senin, i4 ifebruari i2019 i(anggota ikomisi iii idprd isubang) 3 iii rm. iboga irasa, ijalan imeteor ino. i16 ipasirkareumbi, ikec. isubang, ikab. isubang senin, i4 ifebruari i2019 i(sekretaris ipira isubang) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 51 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang 4 iv kpu ikabupaten isubang senin, i4 ifebruari i2019 i(ketua ikpu isubang) 5 v kpu ikabupaten isubang senin, i4 ifebruari i2019 i(ketua idivisi iteknis ipenyelenggaraan) 6 vi dpc ipartai igerindra isubang senin, i11 ifebruari i2019 i(sekretaris idpc ipartai igerindra isubang) sumber: diolah ipeneliti i(2019) selain itu, penelitian ini juga menggunakan data isekunderiyang dikumpulkanidari tangan ikedua iatau idari isumber-sumber ilain iyang itelah itersedia isebelum ipenelitian dilakukan (silalahi,i2012). data sekunder iniiberasal idari dokumen dokumen, artikelartikelidalam jurnal ilmiah iyang imengevaluasi iatau imengkritisi isesuatu ipenelitian original iyang lain surat ikabar dalam cetak maupun elektronik, buku iatau itelaah igambar. atau iartikel-artikel ilmiah lainnya. iadapun isumber idata ipenelitian iini iberasal idari peraturan iperundang-undangan, ibuku, idokumen iresmi, ipublikasi, idan ihasil ipenelitian terdahulu. berikut idokumen iyang idiperoleh idalam ipenelitian iini. tabel 2.3 tahapan ipengumpulan idokumen no tahap i waktu i hasil idokumentasi sumber i 1 i kamis, i11 ioktober i2018 data ijumlah ianggota idprd isubang itahun i2018; data ijumlah ipenduduk ikabupaten isubang http://www.subang.g o.id 2 ii kamis, i11 ioktober i2018 data idcs idan idct ianggota idprd isubang itahun i2019 kpudsubangkab.go.id 3 iii rabu, i6 ifebruari i2019 data ipencalonan ianggota idprd isubang itahun i2019; data idpt ipileg i2019 idi isubang ppid ikpu ikabupaten isubang 4 iv selasa, i12 ifebruari i2019 data isusunan ikepengurusan idpc ipartai igerindra isubang; data iprofil ipartai igerindra; data iprofil icaleg ipartai igerindra isubang itahun i2019 iper idapil dpc ipartai igerindra isubang sumber: diolah ipeneliti, 2019 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 52 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang hasil dan pembahasan i a. implementasi ikebijakan iketerwakilan iperempuan idalam ipemilu ilegislatif ikabupaten isubang ioleh idpc ipartai igerindra isubang penyelenggaraan ipemilu iyang ibaik idan iberkualitas iakan imeningkatkan iderajat ikompetisi iyang isehat, ipartisipatif, iserta iketerwakilan iyang imakin ikuat idan idapat idipertanggungjawabkan. idalam ihal iini, ipartai ipolitik iadalah ihulu idan imuara idari iupaya ipeningkatan irepresentasi iketerwakilan iperempuan. idengan iadanya ikebijakan itersebut, ikita idapat imengetahui ibagaimana ipartai ipolitik imerespon ikeberadaan iperempuan idalam ipartai ipolitik. i partai igerindra imerupakan isalah isatu ipartai iyang iberhasil imemperoleh ikursi ipada ipemilu ilegislatif itahun i2014. ihasil iverifikasi iyang idilakukan ioleh ipenulis idi ikpu ikabupaten isubang idiperoleh iinformasi idari i7 idaerah ipemilihan i(dapil) iyang iada, ipartai igerindra imemperoleh ipemenangan idi i5 idaerah ipemilihan i(dapil) iyang iada idi ikabupaten isubang. isecara ilebih irinci ipada idaerah ipemilihan i(dapil) i1 idiperoleh i1.602 isuara isah, ipada idaerah ipemilihan i(dapil) i2 idiperoleh i3.828 isuara isah, ipada idaerah ipemilihan i(dapil) i3 idiperoleh i2.656 isuara isah, ipada idaerah ipemilihan i(dapil) i5 idiperoleh i1.608 isuara isah, isedangkan ipada idaerah ipemilihan i(dapil) i6 idiperoleh i7.839 isuara isah. i sesuai idengan iketentuan iseluruh ipartai ipolitik ipeserta ipemilihan iumum itahun i2019 itelah imembuat ifakta iintegritas idalam iproses iseleksi ibakal icalon ianggota idprd ikabupaten isubang itahun i2019 idan itelah imemenuhi iketentuan ipemenuhan iketerwakilan iperempuan ipaling isedikit i30%. tabel i3.1 daftar calon tetap (dct) anggotaidprd kabupatenisubang dalam pemilihan umum tahun 2019 sumber: ikpu ikabupaten subang, 2018 berdasarkan itabel i3.1 idi iatas imenunjukkan ibahwa ipartai igerindra imerupakan isalah isatu ipartai iyang ilolos itahap ipendaftaran idan iverifikasi isehingga iditetapkan isebagai isalah isatu ipartai ipolitik iyang iakan ibersaing idalam ibursa ipemilihan itahun i2019 imendatang idengan ipemenuhan ipersyaratan iketerwakilan iperempuan isebesar i40,82%. berdasarkan ianalisis ipermasalahan idengan imenggunakan iteoriiedwards iiii, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 53 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang imaka ivariabel-variabel ipelaksana iyang imempengaruhi iimplementasi ikebijakan iketerwakilan iperempuan idalam ipemilu ilegislatif ikabupaten isubang iadalah isebagai iberikut: a. komunikasi komisi ipemilihan iumum i(kpu) isendiri imerupakan ilembaga inegara iyang imempunyai iperanan idengan ipartai ipolitik ipeserta ipemilu. ikomisi iini itidak ihanya iberurusan idengan ipartai ipolitik ipeserta ipemilu, itetapi ijuga iharus iberhadapan ilangsung idengan ipemerintah idan imasyarakat iluas. selanjutnya iberdasarkan iteori iimplementasi ikebijakaniedwards iiii idalam (nugroho, i2012) iada itiga iindikator ikeberhasilan idari idimensi ikomunikasi idalam ikonteks iimplementasi ikebijakan ipublik, iyaitu itransmisi, ikejelasan, idan ikonsistensi. i pertama, idari isegi itransmisi imerujuk ipada iperaturan ikomisi ipemilihan iumum inomor i20 itahun i2018 itentang ipencalonan ianggota idewan iperwakilan irakyat, idewan iperwakilan irakyat idaerah iprovinsi, idewan iperwakilan idaerah ikabupaten/ ikota, ikomisi ipemilihan iumum i(kpu) ikabupaten isubang imemiliki itugas, iwewenang idan itanggungjawab iuntuk imelaksanakan isosialisasi ipada ipemilihan ianggota idprd isubang. ihal iini isejalan idengan iapa iyang idikatakan ioleh iketua ikpu ikabupaten isubang, isaat ipenulis itemui idi ikantor ikpu isubang ijl. ipalabuan ino. i8, isukamelang, ikec. isubang, ijawa ibarat i41211. ibeliau imengatakan: “karena iitu iterkait iregulasi, imaka isetiap iregulasi iyang idikeluarkan ilangkah iawal iyang idilakukan ioleh ikpu iadalah imelakukan isosialisasi ikepada iseluruh ipeserta ipemilu. ikita isering ingumpulin ilo iya, isetiap itahapan-tahapan iitu ikita ilangsung isosialisasikan idan ipartai ipolitik imengerti idan ipatuh ikarena imereka isendiri itidak imau imengambil iresiko idari itidak ipatuh itersebut.” (wawancara itanggal i4 ifebruari i2019) artinya ikomisi ipemilihan iumum i(kpu) ikabupaten isubang isebagai ilembaga inegara iyang imemiliki itugas, iwewenang idan itanggungjawab iuntuk imelaksanakan isosialisasi ipada ipemilihan ianggota idprd isubang itelah imenyampaikan i isetiap iinformasi iyang itermuat idalam iuu ino. i7 itahun i2017 itentang ipemilu iyang idi idalamnya imemuat ikebijakan iterkait iketerwakilan iperempuan idan ipartai ipolitik isebagai ipihak iyang imelaksanakan ikebijakan iketerwakilan iperempuan imengerti idan ipatuh iterhadap ikebijakan itersebut. hal iini isenada idengan iapa iyang idikatakan isekretaris idpc ipartai igerindra isubang. “biasanya iadakalanya ikita idiundang imelalui ilo iya, ileasure iofficial inya iada iberkenaan idengan imekanisme iperundang-undangan iyaitu iuu ipemilu itermasuk iketerwakilan iperempuan idan iadakalanya ikalau ikita itidak ipaham ikita iundang, iterakhir idisini iberkenaan idengan ipengisian iform ilaporan ikekayaan ikalau ikita itidak ipaham iya ikita iundang isesuai idengan ikebutuhan. iada isosialisasi ijadi icukup ibaguslah ikpu iberkenaan idengan iitu.” (wawancara itanggal i11 ifebruari i2019). sehingga ipenulis idapat imenyimpulkan ibahwa iada iproses itransmisi iyang idilakukan iantara ikpu isubang isebagai ipihak iyang iberwenang imenyelenggarakan ipemilu ianggota idprd isubang idengan ipartai igerindra isebagai isalah isatu ipartai iyang imenjadi ipeserta ipemilu. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 54 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang kedua, idari isegi ikejelasan i(clarity) ipasca ipemilu i2004, ikebijakan iafirmatif iterus idiupayakan iuntuk idiakomodir idalam iuu. ipasal i2 iayat i5 isecara ieksplisit imengharuskan ipartai ipolitik imenempatkan isedikitnya i30% iperempuan idalam ikepengurusan ipartai. isedangkan iuntuk imempertegas ikuota i30% iperempuan, ipasal i55 iayat i2 iuu ino. i10/2008 itentang ipemilu ianggota idpr, idprd iprovinsi, idprd ikabupaten/kota, idan idpd imengadopsi isusunan idaftar icalon imodel izipper. ibegitupun ipemilu i2014, ikebijakan iafirmatif idikuatkan idengan imengadopsi isusunan idaftar icalon imodel izipper iyang idimodifikasi idalam isetiap itiga icalon iterdapat isatu icalon iperempuan idengan iaturan isusunan ibahwa iperempuan idapat iditentukan idi inomor i1 iatau i2 iatau i3. ipkpu ijuga imempertegas ipelaksanaan ikebijakan iafirmatif idengan imemaksa iparpol iuntuk imenempatkan icaleg iperempuan isesuai iketentuan idisertai isangsi ipembatalan ikeikutsertaan idalam ipemilu. uu ipemilu ino. i7 itahun i2017 itidak ibanyak imengalami iperubahan idibandingkan idengan iuu ipemilu ino. i8 itahun i2012 iyang itelah idigunakan idalam ipemilu i2014 ilalu. ikemajuan iterlihat idi idalam ipencalonan ianggota idpr, idprd iprovinsi, idan idprd ikabupaten/kota idengan imenambahkan iaturan ibahwa iperempuan ibisa iditempatkan ipada iurutan i1, idan/ iatau i2, idan/ iatau i3 isecara iberurutan. ihal iini imerupakan iupaya iuntuk imemberikan iruang ibagi iperempuan iuntuk ibisa iditempatkan ipada iurutan ikecil. isedangkan iuu ino. i7 itahun i2017 iini itidak imengakomodir ipenetapan icalon iterpilih iyang iperolehan isuara isama idengan imempertimbangkan iketerwakilan iperempuan isebagaimana iaturan iini idiakomodir idalam iuu ino. i8 itahun i2012. selain iitu, ikebijakan iafirmatif iini isecara itegas idiatur idalam iperaturan ikomisi ipemilihan iumum irepublik iindonesia inomor i6 itahun i2018 ipasal i9 iayat (1) ihuruf i ie imenyatakan ibahwa: i “partai ipolitik idapat imenjadi ipeserta ipemilu iwajib imemenuhi ipersyaratan idengan imenyertakan ipaling isedikit i30% (tiga ipuluh ipersen) iketerwakilan iperempuan ipada ikepengurusan ipartai ipolitik itingkat ipusat, idan imemperhatikan i30% (tiga ipuluh ipersen) iketerwakilan iperempuan ipada ikepengurusan ipartai ipolitik itingkat iprovinsi idan ikabupaten/kota”. sesuai idengan ihasil iwawancara idengan iketua ikpu ikabupaten isubang, ibeliau imenjelaskan ibahwa: “jadi ibedanya ipencalonan iantara ipemilu iyang idulu idan isekarang ijelas idi ipkpu ituh iredaksinya iwajib imeneyertakan iketerwakilan iperempuan iminimal i30%. ikalau idulukan imemperhatikan ijadi, isekarang ibahasanyakan ilebih imengikat. ibuktinya idi ikabupaten isubang isendiri ikan idi ikomisioner iada ijuga iibu-ibu. iuntuk isekarang iada iga ikemauan iemak-emak iuntuk imemanfaatkan ihal itersebut. iregulasi isudah iada iuntuk imendorong itinggal idimanfaatkan isecara imaksimal ioleh ipartai ipolitik idan iemak-emak”. sehingga, ipenulis idapat imenyimpulkan ibahwa idalam ipemilu ilegislatif i2019 ikebijakan iterkait iketerwakilan iperempuan iini isudah isemakin ijelas idiakomodir idalam iberbagai iperaturan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 55 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang ketiga, idari isegi ikonsistensi imenyikapi ikebijakan iketerwakilan iperempuan iini, iperintah iyang itertuang idalam iundang-undang inomor i7 itahun i2017 itentang ipemilu icenderung ikonsisten imeskipun iada isedikit iperubahan idalam ibeberapa ihal, inamun iperubahan itersebut isemakin imenunjukkan iadanya ipenguatan iterhadap ikebijakan iketerwakilan iperempuan. isebagai icontoh idalam ipengaturan inomor iurut imenambahkan iaturan ibahwa iperempuan ibisa iditempatkan ipada iurutan i1, idan/ iatau i2, idan/ iatau i3 isecara iberurutan. adapun idalam ihal ipenghitungan i30% (tiga ipuluh ipersen) ijumlah ibakal icalon iperempuan idi isetiap idapil imenghasilkan iangka ipecahan, idilakukan ipembulatan ike iatas. adapun idalam ihal ipenghitungan i30% (tiga ipuluh ipersen) ijumlah ibakal icalon iperempuan idi isetiap idapil imenghasilkan iangka ipecahan, idilakukan ipembulatan ike iatas. iuntuk ipartai igerindra isendiri iketerwakilan iperempuan idalam isetiap idapil inya isudah iterpenuhi, isesuai idengan iketentuan iyang iada. isesuai idengan itabel idi ibawah iini. tabel i3.2 jumlah iketerwakilan iperempuan iper idapil dapil jumlah idct pr jenis ikelamin % ipr lk pr i 7 4 3 42,86 ii 8 5 3 37,50 iii 7 4 3 42,86 iv 8 5 3 37,50 v 7 4 3 42,86 vi 7 4 3 42,86 vii 5 3 2 40,00 sumber: diolah ipeneliti (2019) tabel i3.3 idi iatas imenunjukkan ibesarnya iketerwakilan iperempuan idalam idct ianggota idprd isubang itahun i2019 idari ipartai igerindra iyang imelebihi iketentuan ipaling isedikit i30%. isedangkan idalam ihal ipenempatan inomor iurut ibagi icaleg iperempuan idapat idilihat idalam igrafik idi ibawah iini. i grafik i3.1 nomor iurut icaleg iperempuan idalam isetiap idapil sumber: diolah ipeneliti (2019) 0 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 dapil i dapl ii dapil iii dapil iv dapil v dapil vi dapil vii publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 56 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang berdasarkan igrafik idi iatas, icalon iperempuan idi ipartai igerindra irata-rata iditempatkan idi inomor iurut i3, inomor iurut i5, idan inomor iurut i4. ihanya isebagian ikecil iperempuan iyang iditempatkan idi inomor iurut i1 iatau inomor iurut i2. ipartai ipolitik imemiliki isetidaknya iempat ipertimbangan idalam imenempatkan inomor iurut icalon iperempuan. ipertama, iberdasar ikontribusi ike ipartai, isehingga ipengurus idan ianggota iparlemen i(incumbent) imendapat iprioritas. ikedua, iberdasar ihubungan ikeluarga isehingga icalon idari ikerabat ipimpinan ipartai imendapatkan inomor iurut ikecil. iketiga, iberdasar ibasis imassa, isehingga icalon iyang imemiliki idukungan imassa iluas, imendapat inomor iurut ikecil. idan ikeempat, iberdasarkan ikepemilikan imodal, isehingga icalon iyang ipunya iuang ibanyak ibisa imemilih isendiri inomor iurut iyang idisukainya. inamun ihal iini imerupakan ikewenangan iyang itelah iditetapkan ioleh ipartai igerindra isebagai isalah isatu istrategi ipartai iuntuk imemperoleh ikemenangan idalam ipemilu, iakan itetapi ihal iini imenunjukkan ibahwa iposisi iperempuam idalam ipartai igerindra ibelum imemiliki ipengaruh iyang icukup ibesar. i b. sumber idaya partai ipolitik igerindra isebagai isalah isatu iimplementator ikebijakan, itentunya imemiliki iberbagai isumber idaya ipendukung ikhususnya isumber idaya imanusia ibaik iitu ikader ipolitik ilaki-laki imaupun ikader ipolitik iperempuan. iuntuk imengetahui ikualitas, ikapasitas idan iketersediaan isumber idaya iyang idimiliki ioleh ipartai igerindra, imaka iberdasarkan iteori iimplementasi ikebijakan igeorge ic. iedwards iiii idalam i(nugroho, i2012: i191) iada iempat iindikator iyang idapat imenjelaskan ivariabel isumber idaya iyang idimiliki ioleh ipartai igerindra. pertama, idari isegi istaf/ ikepengurusan. iberdasarkan isk idpc ipartai igerindra inomor: i01-0069/kpts/dpp-gerindra/2018 itentang isusunan ipersonalia ikepengurusan idpc igerindra isubang, idalam ihal ikepengurusan idpc igerindra isubang itelah imenyertakan ipaling isedikit i30% iketerwakilan iperempuan idalam ikepengurusan ipartai. isehingga imemenuhi ipersyaratan iketerwakilan iperempuan. kemudian, idalam itahap ipencalonan ibakal icalon ianggota idprd ikabupaten isubang itahun i2019, ipartai igerindra imendaftarkan i50 ibakal icalon ianggota idprd ikabupaten isubang idengan ikomposisi ijumlah ibakal icalon ilaki-laki isebanyak i30 iorang idan ijumlah ibakal icalon iperempuan isebanyak i20 iorang. iadapun iapabila idiprosentasekan idalam itahap ipengajuan idaftar ibakal icalon ianggota idprd ikabupaten isubang iketerwakilan iperempuan idari ipartai igerindra iadalah isebesar i40,00% idengan istatus ipengajuan ims (memenuhi isyarat). adapun iuntuk idaftar inama ibakal icalon ianggota idprd ikabupaten isubang itahun i2019 iyang idiajakun ikepada ikomisi ipemilihan iumum i(kpu) isubang iberasal idari itiga isumber, iyaitu: 1. anggota iatau ipengurus idpc ipartai igerindra ikabupaten isubang iyang idibuktikan idengan ikartu itanda ianggota i(kta). 2. tokoh-tokoh imasyarakat iyang idirekrut isejak idini idan imendukung ipemenangan ipemilu. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 57 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang informasi iini ipenulis iperoleh ipada isaat imelakukan iwawancara idengan isekretaris idpc igerindra isubang. ibeliau ijuga imemberikan iinformasi iyang ilebih ijelas iterkait ibacaleg iyang idiajukan. ibeliau imengatakan: “untuk ibacaleg iberasal idari ikalangan ikader idan inon ikader. i80% ikader isedangkan i20% inon ikader ikarena igini ikenapa inon ikader ikalau iyang inamanya ipartai iitu ikan ikekuasaan idalam irangka imembangun ibangsa ijadi iharus idikuasai idulu isuara-suaranya, isekarang ikalau ihanya imengandalkan ipengurus itapi iternyata iga ibisa imengumpulkan isuara, inah ikita icari iyang i20 ipersen iitu idari inon ikader idalam irangka imengisi. iadakalanya iada iyang iaktif, imampu imeyakinkan imasyarakat iingin iterjun idi ipolitik iyang ikami itarik ikalau imau iserius.” (wawancara i11 ifebruari i2019). ketentuan itersebut iditetapkan ikarena, ipada idasarnya ipartai igerindra imelakukan iseleksi ibagi ipara ibacaleg isecara iterbuka, itransparan idan idemokratis iberdasarkan iad/art iyang idimiliki ipartai igerindra. itetapi idi isisi ilain, ipartai ijuga imenerapkan isistem irekrutmen itertutup idengan imenggunakan istelsel ipasif, ibiasanya itokoh iyang iditunjuk iuntuk imenjadi icaleg imerupakan ikader ipartai iyang isudah idipertimbangkan ikemampuan idan iloyalitasnya iterhadap ipartai igerindra. kedua, idari isegi iwewenang. isecara iteknis, iuntuk idaftar icalon ianggota ilegislatif iditetapkan ioleh ipengurus ipartai ipolitik isesuai itingkatanya. iuntuk idpc ipartai igerindra ikabupaten isubang isendiri imemiliki iwewenang iuntuk imenentukan isiapa isaja ibakal icalon ianggota idprd ikabupaten isubang. idalam iproses ipemenuhan ibakal icalon ianggota ilegislatif i(bacaleg) iuntuk idprd ikabupaten isubang, ipartai igerindra imembentuk isuatu ipanitia iyang ibertugas idalam iproses irekrutmen iyang ibernama idespileg. isekretaris idpc ipartai igerindra isubang imengatakan ibahwa: “despileg iini ipanitia irekrutmen ipemilu ilegislatif. ikewenangan idespileg iadalah imenerima ipersyaratan, inantinya ijuga idapat imengusulkan ikepada ipimpinan ipartai iuntuk imengadakan ifit iand iproper itest. itapi ikewenangan imutlak iuntuk ipemenuhan iada idi iketua imelalui irapat ipleno ijadi ikalau ipartai ituh igak imutlak ikarena icollective icollegial imaka ikeputusannya ibukan ikeputusan iketua itapi ikeputusan ipartai imelalui ipleno”. (wawancara itanggal i11 ifebruari i2019). berdasarkan ipernyataan itersebut ipartai igerindra imemiliki ipanitia iyang ibertugas iuntuk imerekrut ibacaleg iyang idinamakan idespileg. idespileg iini imemiliki ibeberapa ikewenangan iterkait irekrutmen iterhadap ibacaleg. idespileg iini imenerima ipendaftaran ibagi ipara ikader idan inon ikader iyang iingin imenjadi icaleg. ibagi ipara ikader imaupun inon ikader iyang iingin imencalonkan idiri isebagai icaleg idapat imendaftarkan idiri isecara ilangsung ike isekretariat idpc ipartai igerindra isubang idengan imembawa idokumen ipersyaratan iyang itelah iditentukan. iselanjutnya ibagi isetiap ibacaleg iyang itelah imendaftarkan idiri iakan imelewati itahap iseleksi ifit iand iproper itest i iterkait inilai ikelayakan idari ikemampuan iberpolitik iwawasan iberpolitik iwawasan ibermasyarakat. idengan ihasil itest itersebut idespileg iberhak imengajukan idaftar inama ibacaleg ikepada ipimpinan ipartai, inamun itetap ikewenangan iditetapkan ioleh iketua idpc iberdasarkan irapat ipleno iyang itelah idilakukan idengan isemua ipengurus ipartai. iuntuk imengambil ikebijakan idalam iproses irekrutmen. inamun ipengajuan itersebut iharuslah imendapatkan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 58 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang ipersetujuan idan idi itanda itangani ioleh iketua iumum ipartai ipolitik idan isekretaris ijenderal ipartai ipolitik iserta itetap imerujuk ikepada iperaturan iperundang-undangan iyang iberlaku. ketiga, idari isegi iinformasi. idpc ipartai igerindra ikabupaten isubang imembuka ipendaftaran icalon ilegislatif i(caleg) iperiode i2019-2024. ipendaftaran iini idimulai idari i3 ibulan isebelum iproses ipengajuan ike ikpu isubang. ibaik ikader imaupun inon ikader iharus imendaftarkan idiri ike idespileg idengan imembawa isejumlah ipersyaratan iyang itelah iditetapkan. isedangkan iuntuk icalon ilegislatif i(caleg) iyang ibelum imemiliki ikeanggotaan isebagai ikader ipartai igerindra iadalah imendaftarkan idiri iterlebih idahulu imenjadi ianggota. iuntuk imenjadi ikader igerindra itidak imembutuhkan iwaktu ilama idan icaranya icukup imudah, isehingga itidak iakan imemberatkan ibagi ipara icalon ikader. icalon ikader iyang iakan imengikuti irekruitmen idapat imembawa iindentitas idiri, ikemudian icalon ikader imengisi ilembar iformulir iyang itersedia ipada isetiap idpc idaerah imasing-masing. iformulir ijuga idapat idiperoleh isecara ionline imelalui iwebsite iresmi ipartai igerindra. i i tidak iberselang ilama, icalon ikader iakan idiberikan ikartu itanda ianggota i(kta) iyang iberarti icalon ikader isudah imerupakan ianggota idari ipartai igerindra. idalam ikegiatan irekrutmen ibacaleg, ipartai igerindra imenggunakan iundang-undang inomor i7 itahun i2017 itentang ipemilihan iumum iyang itelah imengatur isecara iumum imengenai ihal-hal iapa isaja iyang iperlu idiperhatikan ipartai ipolitik idalam iperekrutan ibacaleg. iselain idengan iundang-undang itersebut, ipartai ijuga imengacu ipada iad/ iart ipartai igerindra. i adapun iuntuk ialur ipendaftaran ibacaleg isecara iteknis idilakukan idengan iprosedur isebagai iberikut: a) bakal icalon ianggota idprd ikabupaten isubang imengisi iformulir ipernyataan ipendaftaran iserta imenyerahkan ikelengkapannya idi itempat ipendaftaran isecara ilangsung itanpa idiwakilkan. b) membayar iformulir ipendaftaran isebesar irp. 50.000,(lima ipuluh iribu irupiah). c) tempat ipendaftaran iadalah idi ikantor idpc (dewan ipimpinan idaerah) igerindra isubang. d) pada isaat ipendaftaran, ibakal icalon ianggota idprd ikabupaten isubang iwajib imembawa ikelengkapan iadministratif isebagai iberikut: 1) fotokopi ikartu itanda ipenduduk iwarga inegara iindonesia; 2) pas ifoto iberwarna iukuran i4x6 isebanyak i3 ilembar; 3) menyerahkan icv (curriculum ivitae); 4) bukti ikelulusan ipendidikan iterakhir iberupa ifotokopi iijazah, isurat itanda itamat ibelajar i(sttb), isyahadah, isertifikat ikelulusan, iatau isurat iketerangan ilain iyang idilegalisasi ioleh isatuan ipendidikan iatau iprogram ipendidikan imenengah; 5) fotokopi ikartu itanda ianggota i(kta) ipartai igerindra; 6) apabila imasih iterdaftar isebagai ianggota ipartai ilain, iwajib imenyerahkan isalinan isurat ipengunduran idiri idari ipartai ilain; 7) syarat-syarat ilain iyang iakan iditentukan ioleh ikpu iakan idiberitahukan isetelah iada iketetapan ikpu. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 59 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang setelah imendaftar, ibakal icalon ianggota idprd ikabupaten isubang i iakan imendapatkan itanda ibukti ipendaftaran. isetelah iitu ibacaleg iakan idipanggil ikembali iuntuk imengikuti iberbagai ites iuntuk imendapatkan iskoring iatas ipotensi iyang iia imiliki. iselanjutnya iuntuk imemutuskan idan imenetapkan ibacaleg idilakukan idalam irapat ipleno idpc iyang imekanisme ipengambilan ikeputusannya idiambil idengan icara imusyawarah iuntuk imufakat. kpu ibertugas iuntuk imenyeleksi isyarat-syarat ipara icaleg, inamun ipekerjaan ikpu itersebut iberdasarkan ikoridor ihukum iyang ijelas. isepanjang ikesebelas isyarat itersebut idapat idipenuhi isesuai idengan iketentuan, itidak iada ialasan ibagi ikpu iuntuk itidak imeloloskan. ihal iini isesuai idengan ipernyataan iketua idivisi ipencalonan ianggota idprd itahun i2019: “partai ipolitik iharus imenyiapkan idokumen ipencalonan iyang icukup ibanyak, iuntuk isyarat idokumennya iada isyarat iadministratif idan isyarat ikeanggotaan idan iitu inantinya idi iverifikasi isecara ilangsung idi ilapangan iuntuk idiketahui istatusnya ims (memenuhi isyarat) iatau itms (tidak imemenuhi isyarat”. (wawancara itanggal i4 ifebruari i2019). keempat, idari isegi ifasilitas. ifasilitas imerupakan isalah isatu ifaktor iyang ipaling idiperlukan idalam ipelaksanaan ikebijakan. ibegitupun idalam ipelaksanaan ikebijakan iketerwakilan iperempuan iyang idalam ipelaksanaannya imelalui iserangkaian itahapan iyang icukup ipanjang idan ipenyediaan ipersyaratan iadministratif iyang icukup ibanyak, imaka idalam ihal iini idiperlukan isebuah ifasilitas iyang imampu imenunjang iefektivitas ipelaksanaannya. idalam ihal iini ikpu imembangun isipol (sistem iinformasi ipartai ipolitik) idan isilon (sistem iinformasi ipencalonan) iuntuk imemantau ipemenuhan isyarat-syarat ipencalonan. iketua idivisi ipencalonan ianggota idprd itahun i2019 imengatakan ibahwa: “ini ikan itahapan inya ipendaftaran idimulai idari ipendaftaran ipartai ipolitik imenggunakan iaplikasi isipol (sistem iinformasi ipartai ipolitik) iuntuk imengetahui ipartai-partai imana isaja iyang isudah imemenuhi isyarat. isetelah ipartai ipolitik iini ilolos idan idinyatakan isebagai ipeserta ipemilu. ibaru idiadakan ipendaftaran ibacaleg. iuntuk ipendaftaran icalon ianggota ilegislatif idi ikpu iada iaplikasi inamanya isilon (sistem iinformasi ipencalonan). imaka iakan iketahuan ituh ipartai-partai iyang isudah imemenuhi iketentuan iketerwakilan iperempuan. ibisa idi icek idisitu”. sipol (sistem iinformasi ipartai ipolitik) imerupakan iakses iinformasi iyang idibuat iuntuk imemberikan iinformasi ikepada imasyarakat iuntuk imengetahui ipartai ipolitik iyang imendaftar imenjadi icalon ipeserta ipemilu itahun i2019. iadapun idata iyang iditampilkan iadalah iberdasarkan ihasil iinputan idi isipol iyang idilakukan ioleh ipartai ipolitik isebelum imelakukan ipendaftaran. isedangkan iinformasi iyang idapat idiakses idiantaranya imeliputi idata ijumlah ikepengurusan ipartai ipolitik ibaik idi itingkat ipusat, iprovinsi, ikabupaten/kota ibahkan idi itingkat ikecamatan ibeserta ialamat ikantor idan istatus ibadan ihukumnya iyakni isk ikemenkum iham. inamun itidak isemua idata idapat idiakses ipublik imelalui isipol, isalah isatunya idaftar irinci ikeanggotaan iparpol iyang ihanya i imenampilkan ijumlah ianggota isaja. i publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 60 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang sedangkan isilon (sistem iinformasi ipencalonan) isistem iini idibangun iuntuk imemantau idan imendeteksi ipotensi ipelanggaran idalam iproses ipencalonan. imisal isistem iini idigunakan iuntuk imengidentifikasi icalon ilegislatif iyang imencalonkan idiri idi idua idapil iatau idi idua itingkatan ilevel idewan iperwakilan. iselain iitu, isistem iini ijuga iakan imemantau ipemenuhan isyarat-syarat ipencalonan. ijika isyarat ibelum iterpenuhi, imaka isistem iakan imendeteksi idan imewajibkan icalon imemenuhi isyarat ikeseluruhan. isistem iini ijuga iakan imemastikan iketerwakilan iperempuan isebesar i30 ipersen idalam idaftar icalon iyang idiusulkan iparpol. i untuk idi ikabupaten isubang isendiri, iberdasarkan ihasil iwawancara iyang ipenulis ilakukan idengan ipihak ikpu isubang idan idpc ipartai igerindra isubang. ibaik ipihak ikpu imaupun ipartai itidak imengungkapkan ikesulitan iatau ikeluhan idalam ipenggunaan isistem iini. i c. idisposisi untuk imengimplementasikan ikebijakan iketerwakilan iperempuan iini ivariabel idisposisi ipenting iuntuk idianalisis iuntuk imengetahui isikap idan ikomitmen idari ipelaksana iterhadap ikebijakan iketerwakilan iperempuan. iadapun iunsur iutama iyang imempengaruhi ikemampuan idan ikemauan iaparat ipelaksana iuntuk imelaksanakan ikebijakan iketerwakilan iperempuan, iberdasarkan ihasil ipengumpulan idata imelalui iwawancara idan idokumentasi idapat idilihat idari iaspek ipengangkatan ibirokrat. idalam iartian ipemilihan idan ipengangkatan ipersonil ipelaksana ikebijakan iharuslah iorang-orang iyang imemiliki idedikasi ipada ikebijakan iyang itelah iditetapkan. imaka idari iitu imuncul iistilah ikaderisasi iyaitu isuatu ikegiatan ipartai idalam iupaya imembentuk ikader-kader iyang iberkualitas. khusus iuntuk ipara ibacaleg (bakal icalon ilegislatif), ikaderisasi imemang imenjadi ikegiatan iyang iwajib idiikuti ioleh ibacaleg iyang ijuga idijadikan isebagai isyarat ipendaftaran iuntuk imencalonkan idiri. ipembentukan ikader ipartai igerindra idilaksanakan imelalui iseleksi ikaderisasi isecara iberjenjang ididalam ipendidikan idan ilatihan ikader. iseleksi ikader ididasarkan ipada: a) mental iideologi. b) penghayatan iterhadap ivisi idan imisi, ianggaran idasar idan ianggaran irumah itangga iserta imanifesto iperjuangan ipartai, iprestasi. c) dedikasi, idisiplin, iloyalitas idan itidak itercela. d) kepemimpinan. e) militansi idan imandiri. strata ikader ipartai igerindra iadalah ikader ipratama, ikader imuda, ikader imadya, idan iyang ipaling itinggi iadalah ikader imenggala. ikader ipratama imerupakan ianggota iyang itelah imengikuti iproses ikaderisasi idi itingkat ipimpinan ianak icabang i(pac). iselanjutnya iadalah ikader imuda iyang imerupakan ianggota iberusia i17 isampai iusia idibawah i35 itahun, isatu itingkat idiatas ikader ipratama. ianggota-anggota iyang isudah idikaderisasi ioleh idewan ipimpinan icabang i(dpc) imasuk ike idalam ijenjang ikader imuda. inaik isatu itingkatan iyaitu ikader imadya, iyang idapat idikategorikan idalam itingkatan iini imerupakan idewan ipimpinan idaerah i(dpd). itingkatan iyang ipaling itinggi iatau iakhir iadalah ikader imenggala, iyaitu ikader iyang isudah imenyelesaikan idan imengikuti ikaderisasai idari ipartai igerindra ihingga itingkat inasional. ipembentukan ikader ipartai igerindra idimaksudkan iuntuk imenjadi: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 61 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang a) calon ipengurus ipartai b) bakal icalon ianggota idpr idan idprd. c) bakal icalon ikepala idaerah idan iwakil ikepala idaerah. d) bakal icalon ipresiden idan iwakil ipresiden. partai igerindra imelakukan ikaderisasi imelalui isayap-sayap ipartai. iselain iitu, ipartai igerindra imemiliki itempat idi ibogor ibernama ihambalang iyang idigunakan isebagai ipusat ikaderisasi ipartai iuntuk ianggota, ikader, imaupun isaksi. iadapun iuntuk imemberdayakan ipara ikader iperempuan, ipartai igerindra imemiliki ioragnisasi isayap iyang idinamakan ipira (perempuan iindonesia iraya). ipira iini imenghimpun idan imemberdayakan iperempuan iindonesia. isekretaris ipira ikabupaten isubang imengatakan ibahwa: “pira iini itidak ihanya iditujukan iuntuk ikader-kader iperempuan idari ipartai igerindra isaja, itapi ijuga iditujukan ibagi imasyarakat iluas ipara isimpatisan iyang imendukung ipartai igerindra. ikhususnya iperempuan iyang iada idi ikabupaten isubang ibisa ibergabung idengan ipira. ikarena ikan isaat iini iperempuan igak imau iberpartisipasi idalam ibidang ipolitik ikarena imereka itakut. inah ipira iini iingin imemberikan ipendekatan ikepada imasyarakat iperempuan iuntuk iberpartisipasi isecara iaktif idalam idunia ipolitik iini imelalui iberbagai ikegiatan”. (wawancara itanggal i4 ifebruari i2019). pira (perempuan iindonesia iraya) isendiri imemiliki ivisi iyaitu imeningkatkan ikesejahteraan iperempuan iindonesia idalam iseluruh iaspek ikehidupan. isedangkan imisi inya iadalah imeningkatkan iekonomi ikeluarga imelalui ipemahaman itentang ipentingnya ipendidikan, ikesehatan, ibudi ipekerti, isosial ibudaya ikepada iperempuan iindonesia iuntuk ikemandirian ibangsa idan igenerasi ipenerus. idi isisi ilain ipira idibentuk idengan imaksud iuntuk imemberikan ipendidikan ipolitik ibagi imasyarakat iterutama imasyarakat iperempuan iagar imau iberpartisipasi isecara iaktif idalam ibidang ipolitik. saat ipenulis ibertanya itentang imakna ipira ibagi ikader-kader iperempuan idi ipartai igerindra. iketua ipira ikabupaten isubang imengatakan ibahwa: “bagi isaya ipira iini isangat ipenting, ikarena isecara itidak ilangsung ipira iini imenyediakan ibasis idukungan iuntuk imeningkatkan isuara ibaik ibagi isaya isebagai icaleg iperempuan idari ipartai igerindra imaupun ibagi ielektabilitas ipartai isendiri. ikatakanlah isatu iorang iperempuan iyang imenjadi ianggota ipira ipasti imemiliki ikeluarga. idan iperempuan iini idapat iberperan isebagai ivote igatter iartinya itidak iragu iuntuk imengajak iorang ilain iagar imemberikan isuara idalam ipemilihan.” dari ipendapat idi iatas, idapat idisimpulkan ibahwa isecara itidak ilangsung iadanya ipira imampu imeningkatkan ielektabilitas ibagi ipartai ipolitik idan icalon ianggota ilegislatif iperempuan. idi isisi ilain, iadanya ibasis idukungan idari ikalangan iperempuan iyang itergabung idalam ipira imemberikan idorongan ibagi icalon ianggota ilegislatif iperempuan iuntuk isemakin imeningkatkan ikomitmen idalam imelaksanakan ikebijakan iketerwakilan iperempuan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 62 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang d. istruktur ibirokrasi struktur ibirokrasi iedwards iiii imenjelaskan imekanisme ikerja iyang idibentuk iuntuk imengelola ipelaksanaan isebuah ikebijakan. istruktur ibirokrasi iberkenaan idengan ikesesuain iorganisasi ibirokrasi iyang imenjadi ipenyelenggara iimplementasi ikebijakan ipublik. idalam ihal iini ikomisi ipemilihan iumum i(kpu) ikabupaten isubang imempunyai iperan isebagai ipenyelenggara ipemilihan iumum ianggota idprd idi ikabupaten isubang. ipemilu ilegislatif itahun i2019 inantinya imenggunakan isistem iproporsional iterbuka (open ilist iproportional irepresentation). idalam isistem iini, ipemilih idapat imenentukan ipilihannya isecara iterbuka iberdasarkan idaftar inama ipara icalon ianggota ilegislatif idi isetiap ipartai ipolitik idan idaerah ipemilihan iyang iberbeda. idalam isistem iini, icalon ilegislatif ilebih idituntut iuntuk imerebut idukungan isuara isebanyak imungkin idi idapil inya isehingga icenderung ilebih ikompetitif ibukan ihanya idengan icalon idi ibeda ipartai itetapi ijuga idengan icalon idi ipartai iyang isama. i implementasi ikebijakan iakan iberhasil imanakala istruktur ibirokrasi iyang iada imampu imenciptakan ikoordinasi iyang ibaik idi iantara ipara ipelaksana ikebijakan. imenjelang ipemilu ilegislatif i2019 idi ikabupaten isubang isendiri, isebelum ikpu ikabupaten isubang imengumumkan ipengajuan idaftar icalon ianggota idprd ikabupaten isubang ipara ipeserta ipemilu idan ikandidat idari itahun i2017 imulai imelakukan iberbagai ipersiapan isalah isatunya ipartai igerindra. i bagi ipartai ipolitik, iagenda ipaling ipenting idan ikrusial iadalah iverifikasi iorganisasi idan ipendaftaran iresmi isebagai ipeserta ipemilu. isebagai ikandidat, iseorang icalon ianggota ilegislatif i(caleg) ipun itengah imengkonsolidasikan itim isukses idi idaerah ipemilihannya iuntuk imelakukan ipersiapan ipendaftaran ipencalonan idi itahun i2018. itepatnya idi ikabupaten isubang isendiri, itahapan ipengajuan idaftar icalon idimulai ipada itanggal i04 ijuli i2018 isampai idengan i17 ijuli i2018. i dalam itahapan iawal imasa ipencalonan ianggota idprd ikabupaten isubang itahun i2019, ipartai ipolitik imendaftarkan ibakal icalon ianggota idprd idengan imenyerahkan idokumen ipendaftaran iyang iterdiri idari iberkas ipersyaratan icalon ianggota idprd. iberdasarkan idata iyang isaya iperoleh idari idpc ipartai igerindra ikabupaten isubang, ipartai iini imendaftarkan i50 iorang ibakal icalon iyang iterdiri idari i30 iorang ibakal icalon ilaki-laki idan i20 iorang ibakal icaleg iperempuan idengan iketerwakilan iperempuan isebesar i40,00% idan istatus ipengajuan ims (memenuhi isyarat). selanjutnya ikpu ikabupaten isubang imelaksanakan iverifikasi iadministrasi idaftar ibakal icalon iterhadap ikelengkapan iberkas idokumen iyang imerupakan isyarat ibakal icalon ianggota idprd isubang iselama i14 (empat ibelas) ihari idimulai isejak itanggal i05 ijuli isampai idengan i18 ijuli idan iditemukan iberkas idari icalon ianggota idprd isubang iyang ibelum imemenuhi isyarat. iselanjutnya ikpu ikabupaten isubang imenyampaikan ipemberitahuan ikepada ipartai ipolitik iuntuk isegera imelengkapi idokumen iberkas ipersyaratan iyang ibelum imemenuhi isyarat. ipartai igerindra ipada isaat iitu imerupakan isalah isatu ipartai ipolitik iyang iberkas ipersyaratannya ibelum imemenuhi isyarat. itercatat idari i50 iorang ibakal icalon isemuanya ibelum imemenuhi isyarat. setelah imelakukan iperbaikan idaftar icalon idan isyarat icalon imaka ipartai ipolitik isalah isatunya ipartai igerindra imengembalikan idokumen itersebut ikepada ikpu ikabupaten isubang iuntuk isegera imemverifikasi iperbaikan idaftar icalon idan isyarat icalon. iadapun itahap iverifikasi iterhadap iperbaikan idaftar icalon idan isyarat icalon ianggota idprd isubang ioleh ikpu idilaksanakan iselama i7 i(tujuh) ihari imulai itanggal i01 iagustus isampai idengan i07 iagustus i2018. idari ihasil iverifikasi itersebut iuntuk publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 63 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang ipartai igerindra idari ijumlah icalon isebanyak i50 iorang idinyatakan imemenuhi isyarat i(ms). selanjutnya idilakukan itahap ipenyusunan idan ipenetapan idcs ianggota idprd isubang. idalam ihal iini ikomisi ipemilihan iumum ikabupaten isubang ikembali imelakukan ipenelitian idan iverifikasi iterhadap iperbaikan idaftar icalon ianggota idprd isubang. idari ihasil iverifikasi itersebut iterdapat i50 i(lima ipuluh) idokumen isyarat icalon iyang itidak imemenuhi isyarat isehingga idari i695 ibakal icalon ianggota idprd iyang ilolos imenjadi idaftar icalon isementara i(dcs) ianggota idprd isubang ipada ipemilihan iumum itahun i2019 imenjadi i645 ibakal icalon. iuntuk ipartai igerindra isendiri idalam itahap iini isemua ibakal icalon iyang idiajukan imemenuhi isyarat isehingga isemua icalon imasuk idalam idaftar icalon isementara i(dcs) ianggota idprd isubang. pengumuman idaftar icalon isementara i(dcs) ianggota idprd isubang itahun i2019 idiumumkan ikepada iseluruh imasyarakat ikhususnya iyang iada idi ikabupaten isubang imelalui imedia icetak, imedia ionline, iradio, idan ilaman ikpu isubang iselama i3 i(tiga) ihari imulai itanggal i12 iagustus isampai idengan i14 iagustus i2018 iuntuk idiketahui imasukan idan itanggapan idari imasyarakat. iselanjutnya idilakukan ipenyusunan idaftar icalon itetap i(dct) ianggota idprd isubang itahun i2019 iselama i7 ihari imulai itanggal i14 iseptember isampai idengan i20 iseptember i2018. idalam itahap iini, ikpu isubang imenerima i3 i(tiga) idaftar icalon iyang imengundurkan idiri. isalah isatu icalon iyang imengundurkan idiri itersebut iberasal idari ipartai igerindra iatas inama itito iutoyo idaerah ipemilihan i7 inomor iurut i5 idikarenakan imencalonkan idiri isebagai ikepala idesa. idengan ibegitu idaftar icalon itetap i(dct) ianggota idprd isubang itahun i2019 idari ipartai igerindra iberubah imenjadi i49 icalon idengan ikomposisi i29 iorang icalon ilaki-laki idan i20 iorang icalon iperempuan, isehingga ipresentase iketerwakilan iperempuan idari ipartai igerindra iberubah imenjadi i40,82%. sehingga idapat idisimpulkan ibahwa iimplementasi ikebijakan iketerwakilan iperempuan idalam ipemilu ilegislatif idi ikabupaten itelah isesuai idengan istruktur ibirokrasi iyang iadai. ibaik ikpu ikabupaten isubang imaupun ipartai igerindra itelah imelaksanakan iproses ibirokratis isesuai idengan iketentuan iyang iberlaku. i simpulan berdasarkan pada hasil peneilitian diperoleh kesimpulan bahwa implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif di kabupaten subang sudah terimplementasi. keberhasilan impementasi kebijakan keterwakilan ini karena dipengaruhi oleh proses transmisi kebijakan dilakukan oleh kpu subang kepada partai politik melalui sosialisasi, sehingga kebijakan dapat dimengerti dan dipatuhi oleh parpol termasuk partai gerindra secara konsisten (komunikasi), untuk menunjang tingkat efektivitas kpu mengeluarkan aplikasi sipol dan silon (sumber daya), partai gerindra melakukan proses kaderisasi untuk membentuk caleg yang memiliki integritas, kapasitas, dan kemampuan di hambalang (disposisi), baik kpu maupun partai gerindra, telah mengimplementasi kebijakan keterwakilan perempuan sesuai dengan proses birokrasi yang ada (struktur birokrasi). kendati demikian, kendala yang dihadapi berasal dari pihak partai karena belum melembaganya mekanisme rekrutmen yang terbuka, demokratis, akuntabel, dan mengabaikan proses kaderisasi. sehingga pada masa pencalonan partai gerindra masih kekurangan caleg perempuan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 10 no. 1 | juni 2018: 45-64 = = = = = = = = = = = == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = ________________ ________________________________________________________ rahayu kusumadewi, idah wahidah, wiwin julaeha 64 implementasi kebijakan keterwakilan perempuan dalam pemilu legislatif kabupaten subang referensi anggara, s. (2014). kebijakan publik. bandung: cv pustaka setia. anggara, s. (2015).metode penelitian administrasi. bandung: cv pustaka setia. budiardjo, m. (2012). dasar-dasar ilmu politik. jakarta: pt gramedia pustaka. elder, l. (2014). contrasting party dynamics: a three decades analysisof the representation of democratic versus republicanwomen state legislators. http://www.elsevier.com/locate/soccij. political science, hartwick college, oneonta, ny 13820, usa. haris, s dkk. (2016). panduan rekrutmen & kaderisasi partai politik ideal di indonesia. jakarta: direktorat pendidikan dan pelayanan masyarakat. hill, m dan hupe, p. (2002). implementing public policy. london: sage publications. nugroho, r. (2008). gender dan administrasi publik. yogyakarta. pustaka pelajar. nugroho, r. (2012). public policy for the developing countries. yogyakarta: pustaka pelajar. pamungkas, s. (2011). partai politik: teori dan praktik di indonesia. yogyakarta: institute for democracy and welfarism. pasolong, h. (2014). teori administrasi publik. bandung: penerbit alfabeta phillips, a. (2000). democracy and the representation of difference and the politics of presence: problems and developments. aalborg: aalborg universitet. santosa, p. (2012). administrasi pubik: teori dan aplikasi good governance. bandung: pt refika aditama. signe, l. (2017). policy implementation –a synthesis of the study of policy implementation and the causes of policy failure. morocco: ocp policy enter. silalahi, u. (2012). metode penelitian sosial. bandung: pt refika aditama. soetjipto, a. (2005). politik perempuan bukan gerhana. jakarta: penerbit buku kompas. syafiee, i.k. (2010). ilmu administrasi publik. jakarta: pt rineka cipta. syafiie, i.k dan azhari. (2012). sistem politik indonesia. bandung: pt refika aditama. wirawan. (2011). evaluasi, teori, model, aplikasi, dan profesi. jakarta: rajwali press. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 231 the concept of leadership in islamic perspective 1farhan rahmawan halim 1universitas islam bandung, email: farhanrhalim@gmail.com received: january 16, 2022; in revised:february 28, 2023; accepted: march 10, 2023 abstract this paper explores the concept of leadership in islamic perspective. islamic leadership is based on the principles of justice, accountability, responsibility, and consultation. the paper examines the key characteristics of an islamic leader, such as honesty, sincerity, and trustworthiness, and the importance of leading by example. it also discusses the role of a leader in promoting unity, peace, and social justice, and the need for ethical leadership in muslim societies. the author of this paper uses the literature review method, which is a series of activities related to the method of collecting library data, reading, recording, and processing materials that are appropriate to the theme of the discussion and can be taken from library sources, either in the form of books, articles, journals, manuscripts. publications and so on, where these sources contain theories relevant to the discussion. based on the previous explanation, it was concluded that leaders and leadership are one unit that is important to pay attention to, especially in the sphere of islam. islam regulates all aspects of human life, from very big and urgent issues to even very small matters that are not even visible to human eyes, so people ignore them. keywords: leadership, leadership in islam, leadership concept introduction every muslim adopts islam as his or her exclusive frame of reference for life as it has been revealed. islam evolves into a fully unified religion (a religion of complete integration). islam is a comprehensive and universal religion that governs many different aspects of life, including how muslims should worship their god. starting with matters of worship, social interaction, and coexistence in society, learning about religion and general knowledge, and even state administration and issues about leaders and leadership. the universe, and this fusion is predicated on the existence of allah swt, also known as god almighty, throughout all of his existence (zuhdi, 2014). every one of us should identify as a leader. each of you is a leader, and each leader will be held accountable for what he leads, according to h.r. al-bukhari muslim (h.r al-bukhari muslim). according to this hadith, it is obvious that everyone is a leader. regardless of color, class, or ethnicity. a caliph is one of the jobs that mankind is given to this earth to perform, as is stated in the qur'anic verses (leader). humans must therefore fulfill their obligations and fulfill their leadership roles, or at the very least, lead themselves. and everyone involved will face consequences. as a leader, you must be able to set an excellent example for those you are accountable for and take responsibility for what you are leading. (hidayat et al., 2020). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 232 there are leaders and followers in leadership, which is one of the aspects that determine whether an organization is successful or not and also greatly influences that success (supriani et al., 2022). a good leader will be able to bring about positive changes to what he leads, and vice versa can also bring about adverse changes, so leader’s job is crucial for the members or agencies they lead. the direction and progress of an institution a leader leads are highly influenced by his or her leadership. (hidayat et al., 2020; supriani et al., 2022). one type of leadership, a leader, an exercise in what policies can be developed and put into practice in the real world. a leader has a tremendous amount of duty to lead. a leader executes a comprehensive mandate from allah swt. therefore his or her ability to be a good or terrible leader depends on internal and external circumstances that may or may not have much of an impact on that person. in actual life, two subjects or parties play a role in the implementation of leadership, namely the one who leads (the priest) and the one who is led. a true leader can maintain composure under pressure and is honest, fair, intelligent, and accountable. (lathif et al., 2021). each leader has unique methods and management styles for running organizations and businesses. the islamic leadership style is one of them. islam's view of leadership may be observed in the prophet muhammad saw's leadership, which is separated into two categories: servants and guardians (hidayat et al., 2020). the application of islamic values in islamic leadership can be found in both business and non-business practices. according to experts, islamic leadership is similar to conventional leadership except that there are religious, moral, and humanitarian roots in it. islamic leaders carry out their duties because allah swt and, in leading, tend to serve their followers and are not thirsty for power. all activities in islamic leadership are carried out sincerely and with the group's interests in mind. based on this description, the author intends to explain the meaning of islamic leadership, which can make leadership better by referring to the leadership of rasulullah s.a.w. methods the author of this paper uses the literature review method, which is a series of activities related to the method of collecting library data, reading, recording, and processing materials that are appropriate to the theme of the discussion and can be taken from library sources, either in the form of books, articles, journals, manuscripts. publications and so on, where these sources contain theories relevant to the discussion. result and discussion the general concept of leadership leadership has many definitions; in language, leadership is called leadership (english) and zi'amah or imamah (arabic). meanwhile, in terminology, mayfield and hamzah stated that leadership is associated with stimulating, mobilizing, directing, and coordinating the motivation and loyalty of those involved in a joint effort. (charis et al., 2020; kurniawan et al., 2020). therefore, leadership is one of the determining factors for whether or not an organization is good or bad; the success of an organization is also largely determined by leadership factors; in leadership, there are leaders and followers (supriani et al., 2022). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 233 leadership is the art of influencing others, whether influencing individuals, religious organizations or institutions, education, community institutions, or other institutions. a leader is someone who can manage himself, other people, and the organization he leads. a trustworthy leader will become an exemplary value for others. vice versa. characters like these are actually said to be leaders because their good personalities can influence other people around them. their leadership has been able to produce human resources who have good morals in accordance with islamic principles (hifza et al., 2020) leadership is a skill a person has which has different from other leaders. the difference in the character of the types of leadership is like this, the type and style of leadership have differences as well, which is not only the type of leadership from the position and position they have but the type of leadership that is in them (hifza et al., 2020; mardani, 2022). thus, based on some of these definitions, it can be concluded that leadership is an attempt to direct, guide and motivate and jointly overcome problems in the process of achieving organizational goals. in general, concepts in leadership, at least, has the elements that must exist in leadership as seen based on the literature study that researchers have done, namely as follows.. table 1. leadership elements based on literature study no. leadership elements literature sources 1 traits inherent in a leader (haya & abdullah, 2022; kumowal & tuerah, 2022; supriani et al., 2022; yusnita & aslami, 2022) 2 influence others (bakhtiar, 2019; herawati, 2004; hilyanti et al., 2022; nasution, 2015; ritonga et al., 2022; yusnita & aslami, 2022) 3 there are members or groups of people who receive influence (kumowal & tuerah, 2022; nasution, 2015; ritonga et al., 2022) 4 coordinating and directing others to achieve goals (bakhtiar, 2019; haya & abdullah, 2022; herawati, 2004; kumowal & tuerah, 2022; ritonga et al., 2022; thaib, 2016) source: processed by researchers the findings from the results of mapping scientific literature that has been carried out by researchers in order to provide theoretical insights into the basic concept of leadership in which at least there are elements which, if translated, include leadership as an inherent trait of a leader, influencing other people, there are members or groups that receive influence and coordinate and direct others to achieve goals. of course, the concept of leadership is certainly present in an organization. therefore, based on the scientific literature, leadership must fulfill the elements of leadership above. the concept of leadership in an islamic perspective leadership in the concept of the qur'an is referred to by the term imamah, the leader with the term imam. the qur'an links leadership with guidance and giving instructions to the truth. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 234 a leader may not commit tyranny and never commit tyranny at all levels of tyranny: tyranny in knowledge and deeds, tyranny in making decisions and their application (kurniawan et al., 2020; lathif et al., 2021). leadership is also identified with the process of directing and influencing activities related to the work of group members. three important implications contained in this case are, first; leadership involves other people, both subordinates and followers. second, leadership involves the distribution of power between leaders and group members in a balanced way. third, the ability to use different forms of power to influence the behavior of followers. as a form of perfection, humans were created by allah swt and had two major duties and responsibilities. first, as a servant ('abdullah) who is obliged to worship as a form of ubudiyyah's responsibility to god as the creator. second, khalifatullah has a divine position as a substitute for allah swt in managing all of nature. in other words, humans as caliphs are obliged to create peace, make improvements, and not cause damage, both for themselves and for other creatures. the leader, in the view of the qur'an, is actually the choice of allah swt, not the choice and agreement of humans as understood and used as a basis for muslims in general. human choice opens a wide door to enter error and tyranny. in addition, the human agreement does not rule out the possibility of agreeing on acts of sin, disobedience, and tyranny. this has been widely proven throughout human history (juhji et al., 2020). thus, leadership is the process of influencing or setting an example a leader to his followers in an effort to achieve organizational goals. leadership is actually not something that has to be fun, but it is a responsibility as well as a very heavy mandate that must be carried out as well as possible. in language, leadership is called leadership (english) and zi'amah or imamah (arabic). meanwhile, in terms of terminology, mayfield and hamzah stated that leadership is associated with stimulating, mobilizing, directing, and coordinating the motivation and loyalty of those involved in a joint effort (kurniawan et al., 2020; lathif et al., 2021). leadership refers to the process of influencing and exemplifying the activities that managers carry out on their followers and members to achieve certain organizational goals. leadership is also defined as a person's ability to be to gain respect, gratitude, trust, obedience, and loyalty to guide the group to achieve common goals. leadership in islam is called the caliph, imamate, or imaratul mukminin, and the concept has been stated in the al-qur'an and as-sunnah. according to the word of allah q.s. al-a'raf: 43 which means: "... praise be to allah who has led us to this (paradise). and we will never receive guidance if allah does not guide you..." in the word, it is explained that to achieve the pleasure of allah, a leader is needed who is able to carry out his leadership according to his commands. not only that, leadership is very important, as can be seen from its goals, namely creating a sense of security, justice, and tranquility, upholding ammar ma'ruf nahi munkar, caring for others, organizing, and finding solutions to community problems. (supriani et al., 2022; zuhdi, 2014). other verses also provide an explanation of how a leader is presented in a community setting. these verses are; qs: an-nisa' verse 144, which means: "o you who believe, do not take unbelievers as wali (leaders) by leaving the believers. do we want to provide a real reason publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 235 for allah (to torture you)?". the verse discusses leadership, where the concept of leadership has at least two descriptions, namely political power and tasks imposed on humans. in qs albaqarah, verse 31 also explains the obligations of the caliph, namely, earth or territory, given political or mandatory power as well as a relationship with allah swt. (kurniawan et al., 2020). from the islamic perspective, several terms that show the meaning of leadership are shown in the following table. tabel 2. terms of leadership in islam no. leadership term definition literature sources 1 khilafah people who can defend people who are being persecuted because it is hoped that they can solve various problems and people who can uphold god's law, namely from evil and evil deeds. (khairuddin & murtopo, 2022; khoerunnisa et al., 2023; rif’an & said, 2022) 2 imamah (imam) people who can be role models for their members have clear goals and orientations toward the direction of the organization they lead (ilyas, 2022; khairuddin & murtopo, 2022; mahyudin, 2022) 3 ulil amri it is a combination of ulu and al-amr, the person who takes care of the people's affairs. and also everyone who controls and manages a matter with legal authority (hayati, 2022; khairuddin & murtopo, 2022; luthfiah et al., 2021) 4 ri’ayah (ro’in) the leader (ro’in) must have the nature of shepherding (protecting) its members and properly maintaining the survival of the organization they lead (azizi et al., 2023; khairuddin & murtopo, 2022; lathif et al., 2021) source: processed by researchers characteristics of islamic leadership generally, the appointment of a leader is based on several conditions that must be met, and of course, he must have an advantage over the other people he will lead. broadly speaking, it can be said that a leader will be chosen because he has advantages in the fields of knowledge, skills, personality, and other things that can be an element driving him to become a leader. according to abu bajar in lathif et al. (2021), the criteria for leaders who are considered effective and efficient are fair, sensitive to surroundings, able to control their ego, not individualistic, responsible, dare to start new things, smart and agile, mentally strong, open, humble, wise, and others, etc. when a leader has the characteristics described above, this will have a positive impact on the policies and work programs that will be carried out. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 236 within the scope of islamic, a leader must adhere to islamic teachings. that way, the same means that in the implementation of his leadership, a leader will be required to carry out his duties as a leader according to the qur'an and hadith. leaders in islamic education must have the characteristics that have been exemplified by the prophet muhammad saw. some of the obligatory characteristics of the prophet that we often hear are siddiq, amanah, tabligh, and fathanah (yani, 2021). siddiq is an honest character. honesty is one of the many qualities possessed by the prophet saw. that we can emulate, especially as a leader. leader behavior refers to honest and fair deeds in carrying out and completing what has been conveyed in words through deeds and exemplary, which refers to the characteristics that exist in the prophet muhammad saw. amanah, namely being able to be trusted or being able to be responsible for what has been assigned to him. shaykh salim bin 'id al hilali hafizhahullah argues trust is an order regarding matters with which a person is obliged to fulfill it, or he is entrusted with it. therefore, trust concerns one's obligation to allah. thus, it is appropriate for someone who is given a mandate and should carry it out with all his might and as well as possible. tabligh means delivering. relating to the way a leader has an attitude of openness (transparency) in taking responsibility for the tasks he carries by not hiding the truth, especially for the common good. fathanah means smart. a leader is recommended to have extraordinary knowledge and skills and have a good leadership spirit for solving various problems and also the tasks carried out (lathif et al., 2021; yani, 2021). in addition to some of the characteristics above, the characteristics of leadership in islamic law also contain that; the leader must be pious, believe and do good deeds, not be heedless of what allah subhanahu wata'ala commands and what allah subhanahu wata'ala has forbidden, always uses the laws that have been ordained by allah as stated in the qur'an, and don't ask for a job (lathif et al., 2021). the role of islamic leadership leadership is a process or way for a leader to influence or move others to achieve common goals that have been set. one natural way of studying leadership is by implementing it in everyday life with practices like an expert or practitioner. what is meant in this case, experts are considered part of the job (hifza et al., 2020). as we know, leadership is a human activity in social or social life. leadership comes from the word lead which means to meet the "leader", he wants to lead and show his methods and instructions. but there are leaders, orientation, direction, and other feelings when it comes to education and training to be able to work alone. from the word lead to the word leadership development, the word describes every topic of leadership and its activities (yani, 2021; zuhdi, 2014). in another view, leadership is an activity that influences the behavior of others and aims to achieve certain goals. he also concluded that leadership is a process that influences human behavior so that other people can ask the leader to achieve agreed goals. the role of leadership in islam can be seen from the example of the leadership of the prophet muhammad saw, which publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 237 was divided into two parts, namely servants (servants) and guardians (guards). the application of islamic values in islamic leadership can be found in both business and non-business practices. according to experts, islamic leadership is similar to conventional leadership except that there are religious, moral, and human roots in it. islamic leaders carry out their duties because allah swt and, in leading, tend to serve their followers and are not thirsty for power. all activities in islamic leadership are carried out sincerely and with the interests of the group in mind. based on this explanation, we can see that a leader has a very central role in the ongoing work of an organization/work group. that way, in attracting the attention of his subordinates or other people, each leader uses his own ways to move others. the method in question can be called a leadership style. the personality of a leader or the actions of the leader itself is a reflection of the style of leadership. the combination of "leadership behavior" and "leadership style" is the key to success in managing an organization. not only that, but leadership is also needed in a broader scope both at the local, regional, and even national levels. several management experts have revealed the topic of leadership. the role of the leader and leadership in islam is to be responsible for the people they lead. a leader is always held accountable for what they do, do instruct the people they lead both in this world and in the hereafter. according to ahmad ibrahim in the book management syari'ah explained that the role of leadership in islam is certainly different from the role of leadership in the general sphere. this is because the role of leadership in islam must be based on islamic teachings in the qur'an and sunnah. there are many leadership roles in islam. the author tries to explain the role of leadership in islam at least in the following table: table 3. the role of leadership in islam no. leadership role literature sources 1 efforts to cope with change and maintain and develop the existence of the organization (hilyanti et al., 2022; khoerunnisa et al., 2023) 2 can play a key role in the direction, goals, and level of success in achieving organizational goals (bakhtiar, 2019; hayati, 2022; ningrum et al., 2022; ritonga et al., 2022; thaib, 2016) 3 act as a servant and guard for the people (azizi et al., 2023; charis et al., 2020; ilyas, 2022; mahyudin, 2022; rif’an & said, 2022) 4 responsible for the people he leads (kurniawan et al., 2020; lathif et al., 2021; yani, 2021) sumber: diolah oleh peneliti publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 231-240 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== farhan rahmawan halim the concept of leadership in islamic perspective 238 conclusion based on the previous explanation, it was concluded that leaders and leadership are one unit that is important to pay attention to, especially in the sphere of islam. islam regulates all aspects of human life, from very big and urgent issues to even very small matters that are not even visible to human eyes, so people ignore them. leadership is an important material to study because it has been regulated in islam. islam teaches that leadership means a guiding activity and guidance in showing the path that pleases allah subhanahu wata'ala with the intention of giving birth to individual abilities in the environment of those who are led in their efforts to achieve the pleasure of allah subhanahu wata'ala during their life in this world and in the hereafter. likewise, the characteristics of good leadership from an islamic perspective. although islam accepts all leadership traits in general, islam places more emphasis on leadership based on the main sources, namely the qur'an and hadith, which have commendable qualities. the role of leadership in islam can be seen from the example of the leadership of the prophet muhammad saw, which was divided into two parts, namely servants (servants) and guardians (guards). the application of islamic values in islamic leadership can be found in both business and nonbusiness practices. reference azizi, a. r., isnawan, k., hayati, f., aulia, p. f., padang, r., situmorang, h. b., ramadani, s., adela, r., & barus, r. b. 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(2014). kepemimpinan dalam perspektif islam. akademika: jurnal pemikiran islam, 19(01), 35–57. https://doi.org/10.55606/religion.v1i6.15 microsoft word manuskrip 2.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 296 evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 1 sitri soniati, hasim as’ari, nur leila meilani 1 universitas riau; indonesia; sitri.soniati6870@grad.unri.ac.id received: january 26, 2023; in revised: may 4, 2023; accepted: july 9, 2023 abstract this research is motivated by the fact that there are still many community houses that are classified as unfit for habitation, research and studies in the district of koto kampar hulu. there are still many people who have not received the bsps program, as evidenced by the fact that there are still many uninhabitable houses occupied by low-income people, the community has not been fully able to do self-help in building bsps houses, the community has not been able to carry out mutual cooperation or cooperate in building bsps houses, so community houses were abandoned during construction, and finished late. the purpose of this study was to evaluate self-help housing stimulant assistance programs. this study uses a qualitative research method with an explanatory approach. researchers conducted data analysis based on the reidar dale evaluation main focus concept. the research was conducted in koto kampar hulu district in 2022. the results showed that the self-help housing stimulant assistance program had not been optimally implemented in koto kampar hulu district. this is because the community is not fully capable of being self-supporting, it is difficult for the community to change to the old environment and conditions, and the beneficiaries are elderly, making it difficult to build houses independently. keywords: policy evaluation, self help housing stimulant program, society. introduction home is one of the basic human needs after food and clothing, more than just a place to live, a house must be suitable for habitation. the house has a very important function for individuals and families not only covering the physical aspect, but also mentally and socially. to support the function of the house as a good or proper place to live, the physical requirements must be fulfilled, namely that it is safe as a place to live for shelter, fulfills a sense of comfort and is healthy and livable for family members. houses or settlements are places to live for humans along with the facilities and infrastructure needed by humans, as stated by muta'ali settlements are all artificial and natural formations with all the equipment used by humans both individually and permanently in which there are facilities and supporting infrastructure (muta'ali et al. 2016). based on article 13 of law number 01 of 2011 concerning housing and residential areas, the central government has a role in implementing development, and has duties including facilitating the provision of housing and settlements for the community, especially for the poor. the government formulates programs that seek to overcome the problem of poverty by providing sustainable results of empowerment. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 297 a program is a policy or series of activities that is continuously carried out with a long process of time, not only that one program usually consists of more than one activity agreed upon by the manager by involving more than one person to carry it out. the programs produced by the government are not only one thing for economic business stimulant assistance, but also programs for the needs or desires of comfortable and proper housing or housing for the poor do not escape the government's attention (sukardi, 2014). the government through the ministry of public works and public housing of the republic of indonesia created a program to overcome poverty, namely the self-help housing stimulant assistance (bsps) program for low-income communities (mbr). the self-help housing stimulant assistance program is regulated in the regulation of the minister of public works and public housing of the republic of indonesia number: 07/prt/m/2018 self-help housing stimulant assistance, hereinafter abbreviated as bsps, is government assistance for low-income communities to encourage and increase self-sufficiency in improving the quality of housing and construction of new houses along with infrastructure, facilities and public utilities. low-income people are people who have less and limited purchasing power, so they need government support to get housing. from this it is implied that stimulant assistance is one way to realize decent and affordable housing for people who have limited purchasing power through community self-help. so that the fulfillment of the need for decent housing by low-income residents is greatly influenced by the economy, not only that the construction of livable houses requires a large fee so that it is difficult for the poor to reach (hawiyah, 2016). the basic rights of the indonesian people are still not fully fulfilled. one reason is the relatively large gap in meeting housing needs. the problem occurs because there is still a lack of people's purchasing power, especially the poor, in meeting their housing needs. one of the general characteristics of the physical condition of the poor is that they do not have access to basic facilities and infrastructure for an adequate environment, with the quality of housing and settlements far below the proper standards, as well as uncertain livelihoods. this problem is caused by several obstacles, starting from the high price of land, the price of building materials, to the high wages, so that there are still many indonesian people who live in uninhabitable housing. uninhabitable houses are the quality of environmental conditions that are uninhabitable, with the characteristics of limited land area but very high environmental building density, prone to social and environmental diseases, and low quality of buildings, inadequate environmental infrastructure and endanger the survival of its inhabitants (niken, 2014). assistance programs that have been implemented must be evaluated, to determine the level of success. "program evaluation is intended to see how high the level of success of the planned activities is." (rinah, 2020). koto kampar hulu district is one of the largest districts and the largest population in kampar district, riau province. koto kampar hulu district is one of the recipients of the self-help housing stimulant assistance program from the ministry of public works and public housing of the republic of indonesia. the problem of uninhabitable houses is spread across all districts in kampar district. the population density in koto kampar hulu sub-district, the majority of people occupy uninhabitable houses. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 298 table 1 number of rtlh in koto kampar hulu district in 2021 no. village target 1 tanjung 41 2 tabing 74 3 pongkai 52 4 gunung malelo 164 5 sibiruang 59 6 bandur picak 10 total 400 source: koto kampar hulu district (2021) from the table above it can be seen that the number of targets based on the rtlh in koto kampar hulu district is 400 houses. in tanjung village there are 41 houses unfit for habitation, 74 in tabing village, 50 in pongkai village, 164 in gunung malelo village, 59 in sibiruang village, and 10 in bandur picak village. of the number of rtlh in koto kampar hulu district, there are still many community houses belonging to rtlh, this is also related to their below average income, so they are unable to build houses and improve the quality of their homes, because the salary they get only enough to meet their daily needs. the implementation of the self-help housing stimulant assistance program (bsps) in koto kampar hulu district still has problems and obstacles experienced by the community, namely there are still people who have not received bsps assistance, the community is unable to do self-help in preparing funds and experts in housing construction them, as well as to pay the salaries of the builders and experts in the construction of their houses. this happened because they belonged to the poor, and the community had limitations in building their own houses with their own hands, so that most of the people could not afford and did not have skills in building houses, and also the people who received bsps were classified as elderly, so that in terms of their strength was too low, and they had to pay builders to build their houses. the next problem experienced by the community in koto kampar hulu district in the implementation of the bsps house construction was that building materials arrived late to the houses of the beneficiary communities, with the reason being the delay in submitting phase ii funds to the district government. furthermore, the supply of building materials from the building materials distribution shop is not in accordance with the agreement with the beneficiary. government evaluation of a public policy is very important. this stage canserve as a basis for further policies that are expected to be more effective in the future. policy evaluation is an attempt to compare and contrast theory or policy regulations with practice in the form of policy impacts, determining whether these impacts are as expected or not (anggara, 2014). the main purpose of evaluation is not to blame, but to find out how much the achievement and expectations of a public policy are. the next task is how to reduce or close this gap (nugroho, 2014). evaluation aims to find deficiencies and close deficiencies. while the evaluation objects themselves include program policies, program implementation, and program effectiveness (sukardi, 2015). so, policy evaluation must be understood as something positive. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 299 in evaluation there are also several models in evaluating a policy that has been implemented, as stated by stufflebeam stating that the cipp evaluation model is a comprehensive evaluation model that has a formative function and a summative function. the formative function of evaluation is to provide information to improve and develop the program while the summative function of evaluation is to provide considerations to determine the success or continuation of the program. (stufflebeam et al, 2014). the cipp evaluation model consists of four evaluation components, namely context, input, process, and product. by adhering to regulations, evaluators can formulate objects that are the target of evaluation for each component of the cipp model evaluation. methods this research uses a qualitative research method with an explanatory approach. in this research the authors used this type of qualitative research with an explanatory approach was to be able to explain how the implementation of the self-help housing stimulant assistance program in koto kampar hulu district was implemented. this research was conducted in koto kampar hulu district, kampar regency, riau province. the reason for the researchers conducting research in koto kampar hulu district was because koto kampar hulu district was the first sub-district to receive the bsps program in kampar regency, and there were many problems and obstacles that occurred in implementing the bsps program in koto kampar hulu district. in this research the data collection techniques used by researchers were observation, interviews and documentation. in this study, data analysis techniques used qualitative data analysis techniques according to miles and huberman, where the analysis consisted of three activity lines, namely: data reduction, data presentation, drawing conclusions/verification. results and discussion the self-help housing stimulant assistance program is government assistance for lowincome people to encourage and increase self-sufficiency in improving the quality of houses and building new houses along with infrastructure, facilities and public utilities. the bsps program aims to create livable houses by providing a number of assistance to help repair people's homes, and to empower low-income people to be able to build or improve the quality of their homes independently so they can live in decent homes in a healthy and safe environment. evaluation of the self-help housing stimulant assistance program in koto kampar hulu district is intended to conduct an assessment of the implementation of the bsps program in koto kampar hulu district and to what extent the bsps program has been able to overcome problems related to uninhabitable houses owned by low-income communities. as well as to analyze how the bsps program is implemented in koto kampar hulu district, using the theory from reidar dale. in this theory, it provides an overview regarding the main focus of evaluation illustrated by the relationship between the core evaluation variables, namely relevance, effectiveness, impact, efficiency, sustainability, replicability. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 300 relevance relevance is assessing the extent to which the bsps program is able to deal with the problem of uninhabitable houses owned by the community in koto kampar hulu district with top priority. the main problem experienced by the people in koto kampar hulu district is uninhabitable houses (rtlh). there are still many people living in uninhabitable houses, because they have limited funds and manpower to build livable houses. the main problem experienced by the community is that the house is uninhabitable with the bsps program that has been implemented in the koto kampar hulu district, which is relevant to the problems experienced by the people of the koto kampar hulu district in the six villages. where people are able and willing to be self-help but still lack funds to build houses, the existence of the bsps program in koto kampar hulu district is very helpful to the community. the community houses were inspected directly by the kampar district coordinator assisted by the field facilitator team (tfl) of koto kampar hulu district and village officials. the bsps program brought changes to people's homes in koto kampar hulu district. not only livable but through the bsps program the community can feel and enjoy a healthy, safe and comfortable environment. the community is also more confident with their current condition. the basic fulfillment of the bsps program has been carried out well where roofs, floors, walls of community houses that are not of good quality are replaced and built with new ones. effectiveness effectiveness is the first level where benefits to the intended beneficiaries are directly disclosed, making the effect measure of achievement more significant than the direct change and more so than the output. the bsps program can be seen from the results and objectives planned and the impact expected to be achieved. because to see the success of a program that has been implemented, it is necessary to look at the effectiveness of the program, whether the results of the program are in accordance with the objectives planned at the beginning of the program, and have a direct impact on the community. the self-help housing stimulant assistance program in koto kampar hulu district has been effectively implemented in koto kampar hulu district. the houses from the bsps program have been completed, and now the community can use their houses to live in together with their families. the effectiveness of the implementation of this program is also due to the guidance and direction provided by the district coordinating team, district tfl and village officials in koto kampar hulu district. where the community is socialized, deliberations, surveys, and the selection of supplier shops. so that with these activities, the houses of the people who receive assistance are finished with what they want. the effectiveness of the self-help housing stimulant assistance program was also proven during the socialization which had been carried out by the kampar district coordinator and assisted by tfl of koto kampar hulu district, which discussed how to participate in the bsps program, providing knowledge in building houses independently and in collaboration with other group members or in mutual cooperation. in the socialization process, the community was informed of all matters related to the bsps program, starting from coordination, surveys of houses of beneficiary communities, up to the selection of supplier stores represented by the group leader, and also agreed upon by members of the community. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 301 the kampar district coordinator, field facilitators and village officials of the koto kampar hulu district, several people who were assigned the task of helping the implementation of the bsps program have carried out their duties in assisting and guiding beneficiary communities. self-help housing stimulant assistance is also right on target to the people who should receive the assistance, the community is selected in such a way starting from administrative materials provided by the community to the assistants from the bsps program coming to the homes of the beneficiaries, and seeing firsthand the condition of the people's homes, as well ability to exercise self-sufficiency. impact the impact is a long-term consequence of the self-help housing stimulant assistance program given to the community as beneficiaries. impacts can be distinguished according to positive impacts and negative impacts according to the point of view of the assessment. the implementation of the bsps program in koto kampar hulu district needs to look at the impact or consequences of the bsps program that has been completed. the positive impact of the bsps program is to reduce the burden of living for the poor, because they no longer have dependents to build houses, psychologically increase selfconfidence because the houses are better than before, increase the standard of living of the poor because funds or income should be used for needs building a house can already be allocated to meet other basic needs of life, such as for education funds, business capital, and improving the quality of clothing and food, with the condition of the house that meets the criteria for a livable house, it will improve the quality of health, and provide a sense of security for its inhabitants, have an impact on improving the welfare of beneficiary communities. meanwhile, the negative impact of the self-help housing stimulant assistance program experienced by the community is that the community has not been fully able to use their homes properly, and they are also short of funds because they only rely on grants from the bsps program. it is also difficult for people to change from their previous environment and after their house is finished, it is difficult for them to take care of their house. this is because people are used to their previous environment when their homes have not been renovated, so it is difficult to keep their homes and surroundings clean, safe, comfortable and clean. the desired impact of the program is the impact in the long term, so that it can be felt by the community for a long time. however, it cannot be denied that not all people feel a positive impact, because the economic background owned by the community is very closely related to the results of building houses from this bsps program and also the involvement or participation of the community itself. efficiency efficiency is the number of results created and their quality in relation to the resources and efforts of the beneficiary community expended to achieve the goals and satisfactory results of the bsps program. efficiency can also be related to the time needed by the community for the desired results to be implemented. the stimulant assistance program for self-help housing in koto kampar hulu district, not all of them have been implemented efficiently. the community is encouraged to work together, but this cannot be done by the community considering that the distance between the recipient's house is far from the other recipients. in addition, the number of beneficiaries is 20 families in 1 beneficiary group, so the mutual cooperation system by utilizing beneficiary members is not efficient to implement. therefore, the initiative from the community is to pay a builder to carry out the construction of the house, but there are also those who rely on their own expertise assisted by family and neighbors. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 302 the mutual cooperation method was assessed by the beneficiary community as taking a long time to complete, resulting in the house being finished late and also hampering the second phase of funding. so that people prefer to build their homes independently and also hire builders to work on their homes. meanwhile, from the self-help prepared by the people of koto kampar hulu subdistrict, there were various kinds, some prepared savings, materials, some sold their livestock to prepare them to participate in the bsps program. the beneficiaries of the bsps program implemented in koto kampar hulu district are elderly people, where they cannot afford to build houses with their own hands so they do selfhelp in the form of money to pay the wages of the craftsmen employed. and not all of the elderly who can afford to be self-supporting so they also need help from their closest relatives and other members of the community as beneficiaries. it also cannot be said to be successful because in the process there are still obstacles and obstacles that occur. because not all of the elderly people are also able to do self-help to hire builders in the construction of their bsps houses. in terms of community self-help, not all of them are able to carry out self-help in the construction of their houses, even though in the early stages of selection as beneficiaries they agreed to be self-help, but in the middle of the road or to continue at stage two in the construction of bsps houses they were unable to buy building materials and provide extra money. so that in terms of the time set by the government and also delivered by the kampar district coordinator together with the district facilitator of koto kampar hulu, that is, for approximately three months, counting from the disbursement of phase one funds out and continued construction of phase one to phase two. sustainability sustainability is maintenance and additional influences and changes carried out by the community as beneficiaries of assistance, this is done when the construction of the bsps house has been completed in koto kampar hulu district. while this maintenance can be carried out by the community, namely maintaining and maintaining the houses that have been built so that they remain safe and not damaged. positive additional influences that can be carried out by the community, namely, making ceilings, terraces, house paint, etc. all of these activities can be carried out by the community when the construction of the bsps house has been completed. implementation of the bsps program in koto kampar hulu district, not all communities are able to carry out positive sustainability, development and additions, there are still people who have not carried out additions and developments, because the community does not yet have funds, and limitations in their economy. so that the condition of their houses is still like the last when the bsps construction was completed. when it comes to maintaining, maintaining or caring for people, they are able to do it, but to make additions to their houses they are still not fully able to, because they have no more funds. communities are limited with the funds that will be spent to continue construction for their houses, after the bsps program has been completed. the community bsps program is indeed required to be able to maintain and care for their homes, and also add to what has not been achieved and implemented when implementing the bsps program. but with the condition that it doesn't change the main structure of the building from the bsps program. for example, you can make a terrace, bathroom, attic, etc. this is done with funds and the initiative of the community itself. communities receiving assistance are allowed to develop houses after the construction of the bsps is complete as long as they do not change the main structure of the building. the measure to declare that the house construction activities have been completed is that the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program in koto kampar hulu district, kampar regency 303 building materials have been used up (no leftovers) and the volume of work done in the field has been achieved according to plan. replicability replicability is the feasibility of the bsps program to be repeated and continued, both in the koto kampar upstream community at a later stage, or in other areas in indonesia, and also at different times. this is done so that the bsps program is better, and can also be felt by lowincome people who have uninhabitable houses. the self-help housing generation assistance program in koto kampar hulu district deserves to be repeated or reapplied, at a later stage or at a different time. the bsps program has been able to overcome the main problems of the community, namely related to uninhabitable houses, so now the community has renovated or improved the quality of their homes, by doing self-help both in the form of money and labor. apart from that, the bsps program also provides knowledge, namely by conducting socialization guided by the kampar district coordinator and facilitating staff, as well as village officials in koto kampar hulu district. the bsps program is not just about building houses but also providing knowledge in building houses for the community, so that houses are successfully built, and of course it is feasible to be re-implemented in koto kampar hulu district. besides that, it is appropriate to repeat this program in koto kampar hulu district, especially from the six existing villages, because the bsps program is very concerned about the condition of people who do not have decent houses, the people really feel helped by the bsps program. the community is assisted and encouraged to be able to do self-help for the sake of building livable houses for the community. through this program the community is also directed to work together and work together. but the hopes and suggestions from the community are also that the bsps program will be better in the future, and the funds provided will be even more adequate, and can be felt by other people who have not been touched by the bsps program, or in other regions. conclusion the self-help housing stimulant assistance program in koto kampar hulu district has been implemented in accordance with the regulations given by the government. however, it has not been fully implemented in koto kampar hulu district. the main problem experienced by the people of koto kampar hulu district is uninhabitable houses, these problems are relevant and can be handled with top priority through the bsps program. communities are able to live in their homes safely, comfortably and cleanly, and have good effects and impacts on the community. however, not all people feel the positive impact of the bsps program. the community has not been fully able to carry out self-help until the end of the implementation of the bsps house construction. communities have also been able to carry out positive developments and additions to their homes, without changing the main structure of the housing development self-help housing stimulant program. the self-help housing stimulant assistance program in koto kampar hulu district deserves to be repeated or reapplied, at a later stage or at a different time. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 296-304 e-issn 2715-9256 =========================================================================== sitri soniati, hasim as’ari, nur leila meilani evaluation of the self-help housing stimulant assistance program 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(2020). evaluasi program kampung keluarga berencana (studi pada kelompok sasaran bina keluarga balita di rw x kelurahan kampung bulang kecamatan tanjungpinang timur). jurnal ilmu sosial dan ilmu politik,2(1), 314-329. stufflebeam, d.l., coryn, chris l.s.(2014). evaluation: theory,models, & application (second edition). sanfransisco: jossey-bass. sukardi,.(2014). evaluasi program pendidikan dan pelatihan. jakarta: bumi aksara. sukardi. (2015). evaluasi pendidikan: prinsip dan operasionalnya. jakarta: bumi aksara publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 148 mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 1khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m 1universitas soerjo ngawi, indonesia; khoyrula8@gmail.com received: november 14, 2022; in revised:february 02, 2023; accepted: march 13, 2023 abstract efforts to mainstream the ideas and practices of public accountability are increasingly prominent, in line with the continued development of the practice of the principles of good governance. since then and until now the issue of accountability remains the main stream discussed in the public space and strives to be practiced by all government institutions. in an effort to map the progress of civil society organizations in ngawi regency in promoting accountability practices in the public sector, the purpose of this study is related to several things, namely: (1) to identify the strengths of civil society organizations in ngawi district; (2) identify the level of influence of civil society organizations on accountability issues; (3) identify patterns of relation between civil society organizations on issues of public sector accountability. this study method uses data collection techniques through interviews and focused group discussions (fgd). the results of this study found that: (1) civil society organizations strength is still in a weak position, in general civil society organizations activities are only driven by funding agencies, (2) the influence of civil society organizations on accountability issues is influenced by their financial base and ability to build networks, including by becoming a local government partner, (3) the relationship pattern in interactions between civil society organizations in ngawi regency is determined by two aspects, namely: psychological bond tied by the common ground and agenda of the issues being fought for, including issues of transparency and public sector accountability. keywords: civil society, public accountability, influence introduction the essence of regional autonomy is the authority given to regulate and manage the affairs and interests of its own community in accordance with what is mandated in law of the republic of indonesia number 32 of 2004 concerning regional government (moonti, 2017). the enactment of regional autonomy certainly greatly affects the delivery of services to the community and encourages changes in local government both structurally functional and culturally (qohar & hidayat, 2021). in addition, regional autonomy policies are also directed at developing the participation of the community and local government apparatus to create a wider space for regional independence (supriati, 2016). the logical consequence in the implementation of regional autonomy in the spirit of good governance is the change in the implementation of local government by implementing a decentralized system. the blaze of the spirit of decentralization, has ignited the civil society sector to maximize its authority in every development activity in the regions, because the design of regional autonomy has indeed given a specific space for civil society to create and innovate in accelerating regional development (simandjuntak, 2015). the momentum of regional autonomy and decentralization is a challenge, but it can also result in opportunities to carry out development activities in a complete management publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 149 mechanism based on local potential and diversity, as well as meet human aspirations as an elementary component (sutrisna, 2013). the old paradigm of local government has now shifted, especially in the context of global dynamics, there has also been a reorientation of the concept of development where aspects of suistainability, self-relience and participatory mechanisms, will become a necessity. access for the public to the policy space which includes the formulation, implementation, and evaluation stages, must be available by fulfilling the principles of good governance (afandi, 2013). in the scheme and some principles of good governance, accountability is considered to be a very important principle. where the principle of accountability is the main pillar of good governance which means that every process and final result of government administration activities must be accountable to the people as the holder of the highest sovereignty (iswahyudi et,. al.,, 2016). according to rahakbuw & firdausy (2017) government can be said to be accountable if it can be objectively assessed by its people by having characteristics: (1). able to present public service information openly, quickly, and precisely to the public; (2) able to provide satisfactory public services; (3) able to provide space for the community to be involved in the development formulation process; (4) able to explain and account for every policy and public service in proportion; dan (5) there is a means for the public to assess the performance of the government. through this public accountability, civil society can effectively monitor and assess the degree of achievement of the implementation of government programs and activities. in the context of writing this article, regional autonomy actually aims to increase community participation in realizing accountability for government administration, but this goal is very paradoxical with the practice of regional autonomy that occurs in ngawi regency today. the space for community participation or civil society organizations has not been fully facilitated by the ngawi regency government. on the other hand, the opportunity for civil society organizations to exercise control over the performance of the ngawi regency government was also not realized. this is illustrated by several survey results that the author conducted regarding the level of participation of civil society organizations in public services. the survey that the author has conducted found problems regarding the level of participation of civil society organizations which is still very low in overseeing the course of accountability for the implementation of local government. first, in terms of the preparation of service standards, it does not pay attention to the needs of the community. the survey results showed that out of a total number of regional agencies as many as 14, there were only 5 agencies (35.71%) that stated that in compiling service standards involving the community. meanwhile, there were 9 agencies (64.29%) that stated that they did not involve the community. more than 60% of the total ngawi regency government agencies as public service providers admit that in the process of compiling service standards do not involve the community. even though this obligation has been stated in article 20 of the law of the republic of indonesia number 25 of 2009 and the regulation of the minister of state apparatus empowerment and bureaucratic reform number 15 of 2014 concerning service standard guidelines. this shows that the willingness of the public service provider apparatus to open up space for community participation in determining service standards in ngawi regency is very weak, and of course this can cause distrust from the community in public services. second, there is no clear means or mechanism for the delivery of complaints from the community. community participation in addition to providing an assessment of the satisfaction publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 150 of the services provided, can also submit complaints to the agency. the survey results show that the means for the community to submit complaints are still rarely found, especially at the basic services at the sub-district and sub-district levels, which in fact are the spearhead of the service. the survey results at the official, sub-district and sub-district levels, of the 33 types of service products surveyed, 19 (57.56%) service products have not published information on procedures and procedures for submitting complaints. this clearly illustrates that the ngawi community is not provided with the space, mechanisms and institutional procedures that allow the community to submit complaints, complaints and control performance for deviations in service standards committed by the implementers. of course, this is very inversely proportional to the spirit of complaint management which requires all public service units to publish complaint facilities and complaint mechanisms as mandated by the law. third, even if there is a complaint submitted by the community but there is no followup complaint resolution. community complaints that go to agencies are often not recorded and responded to. this fosters an apathetic public attitude towards the improvement of public services carried out by the ngawi regency government. based on the survey results, it shows that complaints that are not recorded are higher than complaints that are not responded to. the problem of complaints that are not recorded is more dominant in technical aspects such as facilities and infrastructure as well as the willingness of service providers to carry out administrative order. the problem of complaints not being responded to is more dominant in the aspects of competence and work motivation of employees of the complaint management unit. in relation to the findings of public accountability problems above, in the position of civil society that is powerless to maximize the authority it has in every public service activity, there is currently a great and increasingly real urge from civil society to civil society organizations in ngawi regency to participate in encouraging the realization of public service sector accountability in ngawi regency. with a participatory spirit in the current paradigm of regional development, civil society through civil society organizations deserves to demand the incarnation of the practice of accountability, transparency, openess, legal certainty, and guarantee of equality in every public policy management process organized by its local governments. here civil society organizations have a strategic role in accelerating in the democratic era as interest groups, where civil society organizations can mediate the interests of the people to local governments and make the government more accountable to its people (herdiansah, 2016). the purpose of writing this article is that the author wants to identify potential forces and carry out formation mapping of civil society organizations in ngawi regency so that in the future they are able to influence and encourage the realization of public sector accountability towards democratic local governance of ngawi regency. method the research used is descriptive qualitative, which is a type of research intended for careful measurement of certain social phenomena (moleong, 2011). anggara (in supyani & khaerul umam, 2020) explains that descriptive research is a research method that explains something that is the target of research in depth. qualitative research seeks to find and narratively describe the activities carried out and the impact of the actions carried out on life publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 151 (fadli, 2021). this means that this research is carried out in order to uncover everything and various aspects of the research target. the most important sampling procedure in qualitative research is how to determine key informants who are loaded with information according to the focus of writing (hardani et,. al., 2020). given that the basis of this writing is a case study, the data collection method will be more with an intervieuw indepth instrument with a selected key informant. data collection is carried out using the rapid rural appraisal method (rra) that is, used in handling and understanding problems faced by the community quickly. the author also approaches the participatory rural appraisal method (pra) is to understand society in a participatory manner (darmawi, 2019). to obtain accurate secondary data and primary data, the data collection technique that the author does is: (1) library study is trying to study various reading materials or libraries, as well as other documents that have relevance to the problem under study; (2) field studies or surveys, namely the author directly writes data on predetermined locations or objects. field studies are taken by conducting direct interviews with informants who have information about aspects of public accountability in civil society organizations and conducting focussed group discussions with focus groups on several key informants. the data in this writing is primary data obtained in the field from the results of in-depth interviews and focussed group discussions from informants and key informants. the collected data is then analyzed interactively in accordance with the purpose of writing through predetermined indicators (miles, matthew b., huberman, e. michael., saldana, johnny, 2014). result and discussion 1. identify the power of civil society organizations this indetification serves to determine what civil society organizations have strong potential, both in terms of membership and network. basically, strong civil society organizations actually have a role as strategic partners of the government. the realization of public accountability is not enough to expect a role from the government alone, but direct community involvement in a number of actions is also very important. at this time, the government should be able to synergize and involve civil society organizations in the implementation of government and the implementation of regional strategic agendas. spaces for participation for civil society organizations must also be more numerous and more open to the delivery of their aspirations. based on the 4 (four) types of groups that are referenced in this writing, the following is a list of civil society organizations in ngawi regency that have carried out intensive community activities: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 152 table 1. list of civil society organizations in ngawi district no types of groups name of civil society organization 1. traditional groups a. paguyuban ngesti tunggal b. kebatinan perjalanan c. persatuan warga sapta darma d. paguyuban sumarah e. permadani f. paguyupan sapta sila 2. religious groups a. muhammadiyah b. nahdhatul ulama c. lembaga dakwah islam indonesia d. siddiqiyyah e. penyiar sholawat wakhidiyah f. badan komunikasi pemuda remaja masjid indonesia g. dewan masjid indonesia h. badan musyawarah antar gereja i. aisyiyah j. mamba’ul hasanah 3. social groups & advocacy a. prasasti nuasantara b. badan pengurus orang indonesia c. nasyaitul aisyiyah d. generasi muda kosgoro e. lembaga rehabilitasi sosial as-syifa f. gapoktani kabupaten g. harapan ummat 4. association groups a. pmii b. hmi c. gmni d. gerakan pemuda ansor publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 153 no types of groups name of civil society organization e. pemuda muhamddyah f. apdi g. gapensi h. hkti i. knpi j. gapeknas k. pgri l. idi m. tagana n. ampi source: bakesbangpol and linmas ngawi regency (2022) based on the identification table above, it can be seen that there is a strength of civil society organizations in each category of groups. first, in the "traditional group" category, there is the sapta darma citizens union which has strength and an extensive network because the group exists in every sub-district area and there are also several influential community leaders who are part of the group. second, in the category of "religious groups" there are nahdhatul ulama and muhammadiyah where these two groups have greater power than other groups and are also highly regarded by the community because of their mass base until there is a village level. thirdly, in the category "social groups and advocacy", there are prasasti nuasantara which is specifically engaged in policy, empowerment and social issues. this group is considered to be more significant in its role on public policy issues. there are also other groups engaged in the issue of microeconomic empowerment, education sector, women and agriculture which also have significant strength because they have become accustomed to having cooperative ties with several funding agencies. while the fourth, namely in the category of "association groups" there is ansor youth movement and muhamddiyah youth which has extensive power and network due to its mass base until it exists at the village level, and also has a fairly critical and significant role on policy issues in the daerah. the power or potential of civil society organizations in the region is still not widely read as an opportunity or a means to absorb aspirations and fight for them in higher stages. theoretically, mass organizations are one of the media or means of citizens in complaining and expressing the problems they are facing (ulya, 2014). in fact, as a civil society organization that has a solid and fairly large constituent base and coupled with the fact that currently the process of making public policies at the local level is required to be more transparent and participatory, then the power that every civil society organization has can be used as a vehicle for consolidation to absorb ideas, proposals and complaints experienced by citizens and then formulate them to be fought for as a public issue in public policymaking process at the local level (sedarmayanti, 2014). in indonesia's political system, civil society organizations are one of the main components of political infrastructure that participate in running the wheels of government. through the political power of civil society organizations, civil society can publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 154 actively participate in influencing government policy and accountability because in general they have a large enough mass base and influential figures. 2. identification of the level of influence of civil society organizations to identify the level of influence of civil society organizations, the author has conducted an intensive discussion with the actors of civil society organizations in ngawi regency. this identification is based on the issue of public accountability with the following criteria: 1). activeness in responding to issues that develop in the region; 2). the large number of members/assisted groups; 3). financial resources; and 4). existing networks at the village, district, provincial, and/or national levels. the results of the identification of the level of influence of civil society organizations are as follows: table 2. levels of influence of civil society organizations on public accountability issues in ngawi regency no level of influence name of civil society organization 1 very influential a. nahdhatul ulama b. muhammadiyah c. prasasti nusantara d. gerakan pemuda ansor e. pemuda muhamddiyah 2 influential a. pmii b. hmi c. gmni d. badan pengurus orang indonesia e. gapoktani kabupaten f. hkti g. knpi h. pgri i. ampi j. apti 3 somewhat influential a. persatuan warga sapta darma b. lembaga dakwah islam indonesia c. badan komunikasi pemuda remaja masjid indonesia publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 155 no level of influence name of civil society organization d. dewan masjid indonesia e. paguyuban ngesti tunggal f. siddiqiyyah g. penyiar sholawat wakhidiyah h. badan musyawarah antar gereja i. gapensi j. gapeknas k. idi 4 less influential a. tagana b. lembaga rehabilitasi sosial as-syifa c. nasyaitul aisyiyah d. generasi muda kosgoro e. aisyiyah f. mamba’ul hasanah g. paguyuban sumarah h. permadani i. paguyupan sapta sila j. kebatinan perjalanan source: primary power processed by the author (2023) first, starting from the "very influential" level, there are religious groups such as nahdlatul ulama & muhammadiyah and youth groups such as the gerakan pemuda ansor & pemuda muhamddiyah. these two organizations fall into the category of very influential because they have membership and a very wide network ranging from the village, district, provincial, and/or national levels. they also significantly respond to local government program issues actively, and have very adequate funding. another group that is also very influential is from social and advocacy groups, namely prasasti nusantara. this group is considered very influential because it has a large number of assisted groups in ngawi, also has a wide and adequate network to the national level. in its work, prasasti nusantara has a positive response to regional issues including many actors who actively play a role in government and the realm of public policy making. second, when viewed from the "influential" level, there are student groups such as pmii, hmi, & gmni and youth groups such as knpi and ampi. both groups are more attentive and dominating on accountability issues than any other group. in addition, student and youth groups also have a fairly large network and membership and have significant assisted publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 156 group support. however, one of the main problems of this group is in a weak financial base due to the average membership of the student base. third, when viewed from the "somewhat influential" level, it consists of more diverse groups such as traditional groups that do not have too large economic resources but only rely on networks and the support of their members, which are less significant in number. in addition, the attention of traditional groups to the issue of accountability is also not very dominant. then, association groups such as gapensi, gapeknas and idi actually have financial strength but this group is quite difficult and reluctant to respond to community issues intensively. fourth, the "less influential" group, exists in groups that stand out more in one aspect only such as generasi muda kosgoro group, where this group only emphasizes more on the membership aspect only. groups such as apti also do not have large enough members and also only pay attention to the interests of their group, namely livestock traders. if we look at the results of the identification of the level of influence of each civil society organization above, it can be seen that religious groups and advocacy movement groups have a significant degree of influence on accountability issues in the regions. religious groups such as nahdlatul ulama and muhammadiyah, as well as advocacy groups such as prasasti nusantara have the most influence by paying attention to networks, memberships, issues raised, and also financial resources owned. according to the results of ulya's research (2014) that with the condition of great power from nahdlatul ulama and muhammadiyah has a high bargaining position and is very likely to influence the public policymaking process. these powers and opportunities are used to influence in the context of their greatest benefit to society at large as well as for its members. the existence of various groups of civil society organizations is often used as a forum for the community to develop, empower, and channel aspirations. through civil society organizations, civil society is expected to participate in order to support national development and realize the objectives of accountability (zubaedi, 2013). therefore, with the large number of civil society organizations in ngawi regency, there is room for public participation to be directly involved in collecting input and assessments related to government policies or policy plans to realize aspirational and quality government accountability and side with the people. in line with this, at the regional level, there is also open space for the community including civil society organizations to participate in the implementation of local government as mandated in law number 23 of 2014 concerning regional government which has been amended by law number 9 of 2015 concerning regional government. participation is one of the important elements in realizing public accountability, where community participation in the accountability of local government administration has an important function and role, among others, as a means of aspirationalizing their needs so that the process of forming regional policies is more responsive. 3. patterns of relations between civil society organizations in terms of the close relationship of civil society organizations in ngawi regency, according to the author, there are 2 (two) aspects that need to be considered, namely regarding communication and interaction between civil society organizations and regarding cooperation in terms of issues that are encouraged. it is in that context that the map of relations is stretched between civil society organizations that are close to each other, or even far apart from each other. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 157 according to the research sources, the relationships built between civil society organizations in ngawi are relatively close to each other. the relationship between one civil society organization and another civil society organization, which has different issues and networks, is also close to each other. there are several reasons that indicate this close relationship, including: 1) the existence of kinship relationships between the actors of civil society organizations so as to facilitate communication and joint work, and the actors of civil society organizations also have the same attention to the issue of development and community empowerment; and 2) the element of closeness is also built up because several actors of civil society organizations have engaged in the same religious activity or come from the same movement. at the midpoint in a very close relationship, it can be seen that from the religious group that made the relationship begin, which was then followed by several groups of associations and followed by groups of advocacy movements. that is, the close relationship is indeed based on the existence of closeness because of the work relationship that has been carried out together before. in looking at the map of the strength of civil society organizations related to public accountability issues, identification is carried out regarding several things, namely: 1) civil society organizations that have advocated for policies on this issue, can be placed in the first (central) circle. 2) other civil society organizations, for example, that only work for poverty alleviation to the extent of providing working capital without advocating to change district policies, are placed in the second circle; 3) civil society organizations that have not worked on this issue at all, are placed in the outermost circles. based on the identification of the above, the following pattern is obtained: a) first circle: nahdlatul ulama, muhammadiyah, gerakan pemuda ansor, pemuda muhamddiyah dan prasasti nusantara put on the central circle because they have worked and often respond to issues of democratic local governance, especially transparency and public accountability. added the strength of several other civil society organizations such as pmii, hmi, gmni, knpi and ampi, which can move on the issue of education and community empowerment within the framework of building a governance that is more accountable and responsive to educational and development needs in the form of participation in the local government system.. b) second circle: hkti, gapoktani, and apti, were put in the second circle because the organization was not engaged in governance issues, but rather played in the issue of developing its own group. although not specifically focused on governance issues, civil society organizations in this second circle have also been included in several activities carried out by civil society organizations engaged in the issue of local government accountability. c) third circle: pgri, idi, gapensi, gapeknas and other civil society organizations that do not belong to the two circles mentioned above. this group of civil society organizations was put on the third circle because their power was not specifically to move and respond in issues related to community development, especially those concerning governance issues. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 158 so from this it can be mapped that civil society organizations that focus on the issue of public accountability (nahdlatul ulama, muhammadiyah, gerakan pemuda ansor, pemuda muhamddiyah dan prasasti nusantara) those in the first circle can play more of a role as government partners to supervise and also provide input on the development process carried out. this means that the supervision carried out is not only a tool of control for the government but also provides input on the process carried out. based on this, the author argues that all the strengths of existing civil society organizations need to form collaboration so that the issue of public accountability in ngawi regency can really be realized. collaboration is a form of cooperation, interaction, compromise of some elements related both individuals, institutions and or parties involved directly and indirectly who receive consequences and benefits. the values that underlie civil society organizations to collaborate are the existence of common goals, common perceptions, willingness to process, mutual benefits, and community-based (haryono, 2012). with the existence of a cooperative relationship carried out by the forces of civil society organizations in the framework of collaboration, it has proven to have succeeded in influencing the implementation of public accountability in the regions. in a study conducted by muhajirin (2012) in malang city concluded that collaboration between civil society organizations that act as civil society and synergize also with the wider community, with all its agendas has been proven to be able to encourage and support the implementation of good governance in malang city, namely: eradication of corruption, realizing good public services, realizing pro-people apbd policies, and realizing accountable malang city government. in ngawi regency, according to the author, the theme of work that civil society organizations can do on the issue of public accountability is: first, civil society organizations have public transparency and accountability program initiatives within the framework of pressing the agenda to be offered and the issue of concern is regarding the optimal involvement of stakeholders in montoring the implementation of development at all levels of government administration. second, a theme that concerns the role of civil society organizations in the process of control over public policymaking. conclusion in an effort to map the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, it was found that the most highly influential groups and were in the first (central) circle were religious groups such as nahdlatul ulama & muhammadiyah and youth groups such as the ansor youth movement & muhamddiyah youth, because they had a very wide membership and network starting from the village level, districts, provinces, and nationally and significantly also often respond to local government program issues actively and also have very adequate funding. another group that is also very influential is prasasti nusantara because it has a large number of assisted groups in ngawi, also has an extensive network to funding agencies to the national level. in its work, prasasti nusantara also has a positive response to regional issues including many actors who actively play a role in government and the realm of public policy making. these civil society groups all have the potential to move on issues of transparency and accountability and can act as government partners to supervise and provide input on the development process carried out. this means that the supervision carried out is not only a tool of control for the government, but also provides input on the process carried out. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 148-160 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== khoyrul anwar, herviyanto yusuf, endang setyaningsih s, istiana wijayanti m mapping the formation of civil society organizations to encourage and influence the realization of public accountability in ngawi regency, east java 159 the pattern of relations in interaction between civil society organizations in ngawi regency is determined by two aspects, namely: psychological ties bound by the equality of bases and the commonality of the agenda of the issue. individually, kinship and fraternal relations among actors of civil society organizations become one of the important indicators for their daily activities. moreover, this easy communication can ensure the sustainability of the issue that is encouraged will be easier to achieve within the specified target. relations between civil society organizations are also linked to the common agenda of issues being fought for, including issues of transparency and accountability in the public sector. the actors of civil society organizations are already accustomed to the pattern of program cooperation related to the similarity of the agenda of activities. references afandi, muhamad nur. 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(2013). pengembangan masyarakat: wacana dan praktik (cet ke 1). jakarta: kencana prenada media grub. microsoft word manuskrip 1.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 282 strategy and role of public sector leadership in managing local government collaboration 1muammar alkadafi, susanti 1uin syarif kasim riau, pekanbaru, indonesia; alkadafi.amar@gmail.com received: february 13, 2023; in revised: may 10, 2023; accepted: july 7, 2023 abstract local government organizations experience various obstacles and limitations in implementing the main objective of the decentralization policy, namely administrative decentralization. this goal is essentially the leader of local government organizations carrying out a mission to provide excellent service to the community. literature studies from various research results from public administration experts reveal that government collaboration is a modern government strategy today to answer and at the same time become a solution to various problems of administering government, especially for local governments. this paper was prepared using the “literature review” method which focuses on revealing how the leadership of regional heads successfully manages government collaboration and how the strategies and leadership roles of public sector organizations in local government manage government collaboration that have an impact on improving service performance to the community. the results of the study recommend that local government leadership requires a transformative leadership strategy, internal and external multi-stakeholder program innovation strategies to carry out positive change agendas. in addition, more specifically, the leaders of government organizations can apply the strategy of “knowledge sharing, designing innovation solutions, forging consequent change”, and leadership roles as integrators, facilitators, participatory and adaptive. keywords: leadership, public sector, collaboration, local government introduction since the 1970s the concept of collaboration has been practiced as a strategy to overcome environmental problems and natural resource management. since then, the use of collaboration has expanded to address various governance issues at the central, regional, local and community levels. collaboration is also used as a way to overcome various problems of economic development, environmental empowerment, education, transportation, health care, and governance. collaboration, according to (chrislip, 2002) and carl larson in his 1994 book, collaborative leadership, is defined as more than just communication, cooperation, and coordination. collaboration means "working together" a mutually beneficial relationship between two or more parties to achieve a common goal by sharing responsibility, authority, and accountability to achieve a result. so, collaboration is not just sharing knowledge, information (communication), but more than a reciprocal relationship that helps each party to achieve its goals. the goal of collaboration is to create a common vision and a common strategy to address issues that go beyond the scope of any particular party. (chrislip and larson, 1994) in (chrislip, 2002). furthermore, (chrislip, 2002) says collaboration as an alternative strategy to address the growing public problems as an increasingly destructive consequence of current political practice. the concept of collaboration seeks to incorporate some of the basic concepts related to adaptive work, the use of facilitation to guide or organize adaptive work, and the use of decision making based on consensus rather than majority rule. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 283 government collaboration is now the responsibility of all government organizations and is a broad approach to addressing the challenges of today's complex society. in the context of local government collaboration, it has evolved from the arrangement of cooperation between organizations, between provincial, district/city local governments, central government and local governments that are focused on overcoming complex relationships involving multiple partners and various sectors that focus on achieving long-term results. the increasing complexity of collaboration is the result of broad financial, human, information, competitive, practical and political limitations. however, successful government collaboration is often hampered by compensating structural, social, process and leadership barriers. overcoming these barriers requires a specific approach to leadership and the use of replicable organizational processes and strategies, and aims to build mutual trust that enables collaborative action to thrive. (warm, 2011) public sector leaders, have recognized the need to collaborate and want to work together. public sector leaders also want to build and maintain great communities. however, they also want to protect what they perceive to be their own personal and institutional interests. collaboration often finds intersections between vested interests where integrated interests can emerge. finding intersections of interest where collaboration can occur requires trust. trust is built through mutual respect, open communication, and an unwavering commitment to the public. the most important goal of local government managers is not to run local government, but rather to build trust with collaboration members and other stakeholders. governments at all levels are subject to suspicion, distrust, and ridicule by the public, so collaboration can be a powerful antidote by working together to create bonds, both professional and personal, and from those bonds emerge the seeds of trust. collaboration is not just a nursery of trust, it is a greenhouse and nursery, where trust is nurtured and bears fruit in the form of better outcomes for citizens and communities. (warm, 2011) public sector leaders, have recognized the need to collaborate and want to work together. public sector leaders also want to build and maintain great communities. however, they also want to protect what they perceive to be their own individual and institutional interests. collaboration often finds intersections between vested interests where integrated interests can emerge. finding intersections of interest where collaboration can occur requires trust. trust is built through mutual respect, open communication, and an unwavering commitment to the public. the most important goal of local government managers is not to run local government, but rather to build trust with collaboration members and other stakeholders. governments at all levels are subject to suspicion, distrust, and ridicule by the public, so collaboration can be a powerful antidote by working together to create bonds, both professional and personal, and from those bonds emerge the seeds of trust. collaboration is not just a nursery of trust, it is a greenhouse and nursery, where trust is nurtured and bears fruit in the form of better outcomes for citizens and communities. (warm, 2011). apart from trust, an important element of government collaboration is leadership. leadership is widely recognized as an essential ingredient in successful collaboration. collaborative leaders typically play a facilitative role, encouraging and enabling stakeholders to work together effectively. (ansell et al., 2012) said that collaborative governance has three facilitative roles for collaborative leaders. collaborative leaders play multiple roles according to the circumstances and goals of the collaboration. collaborative leaders can act as stewards and mediators. however, in the context of collaboration to solve problems creatively, the role of catalyst becomes more important for collaborative leaders. so there are three collaborative leadership roles to build a collaborative leadership contingency model. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 284 managing local government collaboration is not an easy thing to implement in practice. although conceptually the collaboration of local government has been widely known several decades ago, it has even become a serious discussion among the academic world, especially in the field of public administration studies. however, in practice, local government collaboration has obstacles and obstacles in its implementation. there are many factors that hinder the implementation of local government collaboration, especially for the implementation of longterm or permanent collaboration. (choirul, s 2011) cites the opinion of norris-tirrel and clay (2010) and gabriel petit (2017), who describe several obstacles in managing local government collaboration, especially in the aspect of collaboration formation strategies. norris-tirrel and clay said the barriers consisted of; first, the frequent collaborations that only emphasize the importance of the “status quo”. second, the collaboration process is rigid and inflexible. third, the recruitment of collaboration members is limited to the same participants, so that professionals are limited to actively and effectively involve themselves. fourth, collaboration does not divide different jobs to complete. fifth, the decision-making process is often aimed only at large funders. sixth, there is often a lack of clarity about which party has the authority, delegates and makes consensus. furthermore, gabriel and petit also revealed the obstacles to forming regional government collaborations who said that there were several things that hindered the effectiveness of regional government collaboration strategies: first, the loss of respect and mutual distrust. second, there are differences in attitude patterns or mindsets. third, pay less attention to expertise. fourth, the minimum knowledge of the members of the collaboration. fifth, the lack of ability to formulate goals in detail and complete. sixth, the occurrence of internal competition. seventh, hide information from each other. eighth, the occurrence of mutual closed attitude in the organization. ninth, there is a physical separation. of the several obstacles to local governments in implementing a collaborative strategy as a method to improve the performance of local governments in carrying out their duties and work and meeting the needs of their citizens, an appropriate solution is needed. (choirul, s 2011) citing the opinion of thuen (2016) said several solutions in overcoming obstacles and obstacles in the strategy of forming regional government collaborations, namely; first, examine or examine your emotional culture. second, build an attitude of mutual trust. third, avoid attitudes and actions that tend to be opposite/unsuitable. the fourth outlines the big picture of the purpose of collaboration, expressing the focus and dissemination of the vision, goals, and benefits of collaborating. at this point, there are three steps that can be taken, namely (building and disseminating ideas, planning and executing them, building a strong system and creating accountability. fifth, adapting to the organizational culture. barriers to local government in implementing a collaborative strategy as stated by norristirrel and clay (2010) and gabriel petit (2017), and including the solution according to thuen (2016) do not mention the leadership factor as an obstacle as well as a solution. however (warm, 2011) said the importance of implementing public sector leadership in government collaboration, one of its functions is to overcome the obstacles and obstacles faced. this function implies that the leadership of the public sector is tasked with finding appropriate, fast, accurate, efficient, and effective solutions to various challenges and obstacles that arise and interfere with government collaboration. thus, this paper intends to explore how the strategy and role of public sector leadership in managing effective local government collaboration and impact on improving service performance to the community. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 285 methods this research is a qualitative research with descriptive analysis techniques with literature review, where this study seeks to explore the leadership strategies of regional heads who successfully manage government collaboration and the leadership role of public sector organizations in local government in managing government collaboration which has an impact on improving service performance to the community. the use of qualitative methods, have the option to select their own data relevant to the chosen topic. in addition, qualitative data helps ensure that the researcher uses coherent data, and the information collected helps to solve problems (szaboand & strang, 1997). this research is a type of literature review research by looking for theoretical references that are relevant to the cases or problems found. a literature review, as defined by (creswell, 2014), is a written summary of journal articles, books, and other documents that describe theories and information from the past and present. it organizes the literature into relevant subjects and documents. the research data source makes use of secondary data, which is information that has been published in the form of scientific publications from a variety of national and international journals from a variety of data sources. as a result, the author's data for this study came from the analysis of literary works. literature study is a technique used to gather information or sources relevant to the study's topic. the acquired data is subsequently subjected to descriptive analysis techniques. by presenting the facts, which are subsequently analyzed using the descriptive analysis technique. results and discussion public sector leadership public sector leadership is the ability of a leader of a public sector organization to make a change or transformation of the public sector. public sector leadership is someone who has the ability, status, and position of authority in a government organization. although in a broader context, public sector leadership is not formally limited to government organizations. public sector leadership is more often referred to as political leadership carried out by the president, governor, regent/mayor or other positions that are determined, appointed or elected based on "political" considerations and are not career positions. (mores, buss, kinghorn 2007) in (choirul, 2011). leadership experts have identified what is meant by public sector leadership. first, those referred to as public leaders or public sector leaders are political elites or political leaders, namely all people who occupy positions or positions in government because they have been politically elected (executive and legislative). second, a leader who has a position as a leader in a public sector organization, starting from those who occupy the lowest position to the highest position in the organization in question. third, public sector leaders as “collaborative leaders” (kellerman and webster 2001, burn's 1978, van wart's 2005, greenstein 2004, chrislip 2002 in (choirul, s 2011). furthermore, other experts who identify public sector leadership say that public sector leaders do not formally limited in government organizations, but those who are able to create positive public values, even though they are outside or inside government organizations regardless of the position they hold (crosby et al., 2005).in line with the opinion (morse et al. ., 2007), public sector leaders can be anywhere, those who create public values that are recognized as something that is needed in establishing collaboration between related organizations, whether they are cross-organizational, cross-regional, or crosssectoral. leadership is an important variable in explaining the success or failure of collaborative governance. (ansell et al., 2012) argue that a special quality of collaborative leadership is that it is facilitative rather than directive – it must create conditions that support publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 286 stakeholder contributions to collaborative processes and effective transactions between them. public sector leadership strategy rosyadi (2021) said that collaboration is related to public governance and management. the essence is relatively the same, so that some of these similarities show the strategic aspects, namely; first, the strategy or method used by the government to involve other parties. second, public management strategy to improve the quality of public services. third, a mutually beneficial and trust-based cooperation strategy. fourth, strategies to overcome complex and ineffective problems can only be handled by a single government action. in relation to leadership, the key leadership competencies according to the "web government of canada" as quoted (choirul, 2011) one of which is "create vision and strategy" competent in creating a progressive and futuristic vision complete with a logical, rational, reliable and applicable strategy. so, based on this theory, the public sector leadership strategy in managing government collaboration is that the strategy must be logical, rational, reliable and applicable. as a collaborative leader, the regional government must have a reliable strategy in carrying out its collaborative leadership. norris tirrell and joy (2010) in (choirul, s 2011) say that a collaborative strategy is needed for managers or leaders of public organizations or leaders of non-profit organizations who want to implement effective (successful) collaborative leadership. there is a collaboration strategy that can be played by a leader in cg. first, share knowledge, which is to build a culture to always share knowledge with collaboration members, stakeholders, and participants or target communities, especially the intended beneficiaries of a program or project managed in cg. second, designing innovation solutions, developing innovative solutions. effective leaders in cg are those who have the right strategy in compiling or producing solutions that can be used to deal with various problems they face so that they can improve performance. cg they lead. third, forging consequential change, carrying out various changes that have a positive impact on all parties involved in cg and for the target community. public sector leadership role leaders are tasked with creating and at the same time dealing with various changes that occur. thus, a leader must understand and be able to implement 4 (four) leadership roles, which if carried out optimally by a leader in managing the organization he leads will have a positive impact on the organization in achieving predetermined goals. the role according to franklin c as quoted (choirul, s 2011), namely; first, inspire trust inspires subordinates with an attitude of honesty. second, create vision is able to develop a good vision. third, execute the strategy to implement the strategy. fourth, the potential coach teaches or trains the potential of the work team to become a great strength. the relationship between leadership roles and impact is inspire trust. trust begins with the character and competence of the leader himself—credibility that enables leaders to purposefully build a culture of trust. create vision, effective leaders create a shared vision and strategy, and communicate it more powerfully than others joining them on the journey. execute strategy, leaders must not only think big, but also carry out their vision and strategy to completion, with and through other people. potential coaches, effective leaders develop the leadership potential of others and improve performance through consistent feedback and coaching. experts who describe the role and function of leadership in organizations. according to the website simplicable.com, there are 20 leadership functions, three of which are formulating the right strategy and designing tactics. meanwhile, in the context of collaboration, the leadership function is very close to the function of coordination, cooperation (cooperation). according to (rosyadi, 2021) citing selden et al (2002) said the link between coordination, cooperation, collaboration and service integration is illustrated in the form of a continuum line. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 287 figure 1 illustration of cooperative relationships between organizations cooperation coordination collaboration service integration source: choirul (2011) choirul (2011) said that public sector leaders who carry out collaborative governance play an absolutely important role in government collaboration. the role of the leader is: 1. collaborative leaders must inspire enthusiasm to build commitment to work. 2. hands-on collaborative leader acts as a problem solver. 3. collaborative leaders build broad engagement processes. 4. collaborative leaders build goals and participate continuously. 5. collaborative leaders act as servant leadership. 6. collaborative leaders perceive leadership as a process. collaborative leaders, apart from the roles above, collaborative leadership also has three main roles in the practice of “collaborative governance” which are referred to as stewards, mediators, and catalysts. stewards role (regulation/management war) is used to facilitate cg in holding coordination meetings, dialogues, discussions, and workshops as well as to maintain or maintain integrity in cg. the mediator role is used by a collaborative leader in managing conflict, conducting arbitration, and making decisions that are fair to stakeholders. while the catalysts role is used by the leader to assist cg practices in identifying, realizing, and finding and capturing opportunities that benefit the implementation of cg. (ansell et al., 2012). strategies and leadership roles in managing local government collaboration the strategy of managing government collaboration according to (norris-tirrell et al., 2010) allows for increased success. a positive outcome of collaborative efforts is that public managers become more focused on collaboration design and implementation processes, enabling inclusiveness and effectiveness of collaboration. (o'donnell, 2012) offers several collaboration strategies such as; cooperative ventures, partnerships and mergers. collaborating across boundaries of authority is the expected approach in dealing with complex problems faced by public managers. collaboration is based on the understanding among leaders and citizens that the challenges facing communities and regions require crossing boundaries (political, geographic, economic, racial, and ethnic). collaboration is not just a strategy or tactic that is only intended to create a temporary fulfillment of community needs. collaboration has a strategic meaning that runs intensively and continuously in building social capital, creating democratization and cultural transformation for the wider community who live in certain areas. (norris-tirrell et al., 2010) are of the view; “strategic collaboration is a proactive and concrete approach for policy makers, agency administrators and providers to engage in collaboration creatively and successfully, across all kind of boundaries, in a systematic, intentional and inclusive manner”. therefore, a collaboration strategy that must be played by a leader in "collaborative governance", where the three strategies include; a) shared knowledge strategy, b), designing innovation solutions strategy and c) forging consequential change strategy. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 288 besides that, a collaborative leader is also referred to as a facilitative leader, who must be able to facilitate all collaborators, stakeholders and participants in the implementation of "collaborative governance" so that they can cooperate intensively with various leadership facilities that must be provided by the leadership to the various parties involved. in government collaboration usually include; 1) listening, 2) participation, 3) encouragement, 4) collaboration, 5) stimulation, 6) conflict management, innovation and 7) support. these various leadership facilities can be utilized by a leader when he holds deliberations with various parties contained in "collaborative governance". when agreements built through deliberation show signs of being difficult, susskind and cruikshank (1987) in (ansell et al., 2012) increasingly suggest mediation techniques that are more interventionist at the level where stakeholders cannot collaborate directly. ansell et al (2012) also convey the various roles that each collaborative leader must perform. the roles are; a service role, where a leader becomes a collaborative process facilitator, and maintains the integrity of the process. the role of the mediator is that the leader becomes a facilitator to mediate in the event of a conflict, fostering relationships between stakeholders. the role of the catalyst is that collaborative leaders help stakeholders identify and realize value-creating opportunities. so, ansell says “facilitative leadership” in building crosssectoral collaboration requires leaders who play all three roles. in detail the role of collaborative leaders is presented in the table below. table 1 the role of facilitative leadership source: ansell et al., 2012 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 289 the facilitative leadership style is divided into two categories, namely, professional facilitators and organic leaders, according to ansell et al. (2012). professional facilitators are independent of all stakeholders, come from outside the community, and take an unbiased viewpoint on the outcomes. while organic leaders emerge from a stakeholder group and typically can benefit from wide social capital, they might not be outcome-neutral. both of these facilitative leadership philosophies have advantages and disadvantages. both can act as trustworthy middlemen, but skilled facilitators will find it simpler to establish their objectivity and harder to inspire and convince participants to contribute effectively. organic leaders can mobilize and persuade, but they could have trouble persuading stakeholders of their objectivity. consequently, trained facilitators might not. holding forums for cooperation is something organic leaders excel at, but when collaborations are revealed, they risk alienating their followers. the professional facilitator will be able to stand "above the disagreement" and will have the professional abilities to mediate effectively thanks to the collaborative leader's function as mediator. on the other side, organic leaders have the advantage of arbitration, which calls for translation between various specific structures. finally, collaborative leaders who take on the role of catalytic leaders expect that organic leaders will benefit from their ability to recognize value creation possibilities, which frequently need for a thorough comprehension of the relevant substantive concerns. therefore, strong catalytic leadership from organic leaders is necessary for collaborative governance focused at creative problem solving. according to a study (hiromi m. et al., 2022) of facilitative leadership in the context of sustainable development, the role of local governments as facilitators to implement sustainable development goals (sdgs). implementation of sustainable development requires localization and multi-stakeholder partnerships. local governments have great potential to act as intermediaries to facilitate partnerships, particularly partnerships with the private sector. the study (hiromi m. et al., 2022) conducted an analysis in japan. the results of the analysis provide suggestions for local governments to improve the leadership role of local governments as intermediaries to facilitate partnerships. the role of leadership in the implementation of the sdgs is as a driver of a sustainable transition, creating a balance between sector involvement in partnerships, so that local governments can maximize the benefits of informal networks in relation to the localization of the sdgs. local governments play a role in facilitating partnerships with the private sector for the localization of sdgs japan case study, found that local governments have played various intermediary roles that can be categorized into articulating hopes and visions; sustainable cities and communities, networking and managing resources; facilitate knowledge and learning processes; and support policy implementation and updating. another study in indonesia that says innovation in managing local government requires several strategies including; involving the community, creating integrated service collaborations, utilizing information technology, and decentralization. the strategy is driven by leaders who apply a “collaborative model” to plan, and implement cross-agency programs. (herman dema. et al., 2021). another finding, (ahmad, 2018) mentions "collaborative governance" as a strategic policy innovation. researchers study "revitalization of the old banten cultural heritage tourism area". the results of the study provide suggestions so that revitalization runs well and is successful for local governments to use a participatory approach strategy so that revitalization can encourage stakeholder involvement in regional development and sustainable development. the importance of a participatory approach strategy in building local government collaboration was also conveyed by (arviana, 2022) who studied how the surabaya city government manages green open spaces (rth). the researcher describes the main strategy for forming the collaborative management of bungkul park in surabaya city into a green open space (rth), namely “participation”, and a supporting strategy for collaboration, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 290 namely “consensus”. furthermore, the strategy and role of leadership in building government collaboration are also described by (irsyad h. et al., 2020). the researcher examines the collaboration of the ppik innovation program in babakan ciparay village. the researcher's findings suggest that implementing ppik requires collaborative leaders. the collaborative strategy built is through a group discussion forum (fgd), continuously involving all stakeholders. then, with the "pull rather than push" approach, the leader's strategy is to move its members by meeting internal needs or providing motivation. government affairs that have been handed over to local governments in the context of regional autonomy, it turns out that in its implementation for the last 25 years, it turns out that there are still many problems. the results of the assessment from the monitoring committee for the implementation of regional autonomy (kppod) said that implementing regional autonomy since 1999, it turns out that not all regions are able to improve excellent service and welfare to the community. in fact, according to kppod's findings, many autonomous regions are highly dependent on the central government. regional autonomy should be able to create fiscal independence, but on the contrary, many regions depend on the central government's budget. according to (agnes w., 2021), as an expert in unas administration who was invited by kppod, he said the reason this could happen was because there had been no paradigm shift in government and development. the solution steps that can be taken to improve effective local government services are to increase synergy between governments, local leaders who are adaptive, innovative, collaborative and corrective. to do this requires a government leader who is smart, competent and has personality. however, some research results say that a number of regional heads are categorized as successful in leading their regions in the context of regional autonomy. research (rani e.r, 2015) which analyzed the leadership factors of regional heads made positive changes and applied leadership styles. research with case studies of the government of the city of solo, bandung city and surabaya city. revealing jokowi's leadership in solo city, emil's leadership in bandung city, risma's leadership in surabaya city succeeded in making changes in their area by applying the "transformational leadership" model by acting individually. the success of the three regional leaders are both at the highest level of success in terms of theory (maxwell, 2017) namely leadership with high dedication, and hard work, so that the people respect, love and be proud of the leader. then other research shows that the success factor of regional head leadership in the context of implementing regional autonomy is because it is played by leaders who carry out collaborative leadership. dissertation research (azis m. 2021) on the leadership of regional heads in collaborative governance to reduce poverty in the regions” (case study of kulon progo and banyuwangi regents). the leadership of the two regional heads is an example of the practice of public leadership in managing government collaboration. research findings say that the regent of kulon progo practices “collaborative governance”, regional heads carry out program innovations by creating multi-stakeholder external collaborations. then, the regent of banyuwangi practiced “collaborative governance” by conducting program innovations by means of internal collaboration. as a result, the two regional heads who apply collaborative governance leadership with external and internal collaborative strategies through program innovation, have a long-term impact, local governments are able to reduce poverty, increase hdi, gdp in their regions. the regent of kulun progo and the regent of banyuwangi have the leadership capacity to practice “collaborative governance”. the two regional heads portrayed themselves as “facilitators” and “empowerers” in building collaboration. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 291 according to the findings of his research on the impact of collaborative leadership on the effectiveness of business organizations, (maalouf, 2020), many companies currently struggle to gain a lasting competitive edge in a quickly evolving international market. the difficulty facing today's executives is to consistently maintain strong corporate performance. the lack of performance improvement is a result of the company's low level and quality of knowledge, particularly at the managerial level, which might hinder corporate success. according to (maalouf, 2020), numerous earlier research have demonstrated the beneficial effect that leadership style has on an organization's success. the study's findings (maalouf, 2020) support the notion that collaborative leadership and performance are positively correlated. leaders are also according to (de meyer, 2010), leadership is described as the capacity to effectively manage change within an organization. the environment and contextual factors play some role in how a person handles change. the operating environment that our future leaders will face is considerably dissimilar from that of the past ten years. as a result, the leadership style needs to be modified. some of the more modern, collaborative leadership philosophies may be more applicable than others. this kind of leadership is described by (de meyer, 2010) using four essential terms: collaboration, listening, influencing, and adapting. a leader must have qualifications, (chester barnad) in (tuti et al., 2021) leadership has two advantages. first, the individual advantages of leadership techniques. second, the personality of tenacity, assertiveness, awareness and success. collaborative leaders must have a reliable strategy in carrying out their collaborative leadership. norris tirrell and joy (2010) in (chairul s, 2020) mention that collaboration strategies are needed for managers or leaders of public organizations or leaders of non-profit organizations who want to implement effective (effective) collaborative leadership. there is a collaboration strategy that can be played by a leader in cg. first, share knowledge, which is to build a culture to always share knowledge with collaboration members, stakeholders, and participants or target communities, especially the intended beneficiaries of a program or project managed in cg. second, designing innovation solutions, developing innovative solutions. effective leaders in cg are those who have the right strategy in compiling or producing solutions that can be used to deal with various problems they face so that they can improve performance. cg they lead. third, forging consequential change, carrying out various changes that have a positive impact on all parties involved in cg and for the target community. public leadership in managing collaboration requires at least 4 (four) strategies according to (nurul, a. f, et al., 2018). first, in managing collaboration, leaders "think and act generalists". second, collaborative leaders are always learning and improving their competence. third, collaborative leaders promote an integralistic, strategic and problemsolving oriented way of thinking. the four collaborative leaders are fully concentrated. so public leaders act as integrators of various organizational components, so that they can act in totality and do not allow partial or fragmented ways of acting. as integrators, leaders of public organizations to manage change in the organization must have an "adaptability" and "flexible" attitude. according to (barbara c.c et al., 2010), integrative leadership is necessary for strategy and leadership positions to generate and sustain cross-sector collaboration that adds value to the public. integrative leadership is the temporary coming together of different individuals and organizations, frequently across sector borders, to tackle difficult societal issues and advance the common good. integrative leadership issues are presented by cross-sector collaboration since there is so much that needs to be done or done well for it to succeed. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 292 at this time to manage government, both at the central and regional levels, efforts are needed to "reinvent public leadership" according to (ulber, s. 2011) saying reinventing means changing the behavior of leaders who make citizens believe and follow them. leaders and public leadership identified as being trustworthy and accepted by their citizens are transformational leaders and leadership. (yukl, g. 2010) transformational leadership is defined in terms of the behavioral components used to influence followers and the leader's effect on followers. with transformational leadership, followers feel trust, admiration, loyalty, and respect for the leader, and they are motivated to do more than they originally expected. in essence, transformational leadership increases the motivation and performance of followers. michael (2015) from the results of his research, strategic alignment for the new normal era requires collaboration, sustainability and deliberation. local governments must take on new leadership roles and “transformational” local governments in planning and in service delivery in this new era must be strategic, and based on the principles of community sustainability. public services must be engaged in areas that meet the social and economic needs of citizens. the steps taken by local governments to achieve success are with a deliberative democratic approach, and strategic sustainability. in line with the opinion (warm, 2015) said that successful collaboration is often hampered by structural, social, process, and leadership barriers that balance out. overcoming these barriers primarily requires a specific approach to leadership and the use of replicable organizational processes and strategies aimed at building mutual trust that enables collaborative action to thrive. in essence (michael, a. 2015) says the role of public leaders must be to build trust as a real agenda in collaboration networks. the role of public leadership in building collaboration requires trust built on mutual respect, open communication, and an unwavering commitment to the public interest. furthermore, michael said the most important goal of managing local government is not just running local government, but the goal is to build trust with one another with citizens and with community institutions. all levels of government in this era must make collaboration a powerful antidote. however, collaboration is not just a seedbed of trust, building a group in a house and nurturing the people in it. trust must be fostered and produce fruit or products in the form of better results for citizens and society. research from fatmawati et al. (2021) on the role of leadership in building crossdepartmental synergy in local government case studies on increasing the acceleration of realizing developed and independent villages in west kalimantan. the results of the study concluded that the governor of kalimantan as the main actor synergized the regional apparatus organizations (opd) of west kalimantan province. with the synergy of the service and agency as regional apparatus organizations, it encourages the success of development programs and empowerment of rural communities, realizing a change in the status of underdeveloped villages to become developed and independent villages. the researcher said that the governor of west kalimantan province runs a "transformational leadership style, namely innovator, motivator, facilitator, and mobilizer". study on "collaborative leadership in realizing healthy cities" (fatmawati, s. et al., 2019). district and city leaders must be selected in a "adaptive" manner. this viewpoint is in line with travis b. and jean g.'s explanation, which claims that "adaptive leadership is a unique combination of many abilities, views, and directions that can lead to actual excellence. a highly effective leader is one who can adapt to any situation and thrive in it. a capable leader can manage the future, foresee potential events, and inspire people to choose the proper course of action. this means that adaptable leaders are able to see opportunities and difficulties and create the most effective plans to accomplish organizational objectives. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 293 ridwan kamil served as mayor of bandung from 2013 to 2018 according to a different study (pitriyanti, 2018). travis bradberry and jean greaves were quoted by the researcher as having the following opinion: "adaptive leadership is the capacity possessed by a leader to embrace all interests that owned by each actor in order to achieve common goals, able to manage political interests in the organization, as well as issues of power both inside and outside the organization in order to produce collaboration. according to the findings of his study, "bandung smart city," "regional development and empowerment innovation program (pippk), and structuring street vendors" were all born under the leadership of "ridwan kamil" as mayor of bandung. researchers believe the idea is successful because the mayor (ridwan kamil) demonstrates adaptable leadership. the criteria include leaders that guide followers into the new environment, display empathy, are ready to learn from errors and correct them, and are able to develop win-win solutions. conclusion there are many obstacles in managing effective local government collaboration. thus, public sector leadership is needed who has the ability and competence so that public sector organizations in local governments make changes or transformations in the public sector. however, the results of the literature study conducted in this paper reveal that several local governments that have succeeded in developing their regions cannot be separated from their top leadership factor, namely the regional head making positive changes by applying a transformative leadership style. lany e. r (2015) said that transformative leadership in local government was practiced in several areas that have been widely mentioned and categorized as successful areas such as solo city, bandung city, surabaya city when led by (joko widodo, ridwan kamil and tri rismaharini). in addition, azis' research (2021) revealed that the success of public sector leadership in local government was also found in the leadership of the regional heads of kulon progo regency and banyuwangi regency. these two regions have succeeded in practicing “collaborative governance”. through program innovations with multi-stakeholder internal and external collaboration strategies, the two regional heads were able to suppress and reduce the number of poor people in their areas, increase the human development index (hdi) and gross domestic product in the long term. the leadership role of the two regional heads (kulon progo and banyuwangi regents) in developing their regions cannot be separated from the combination of individual capacity and leadership capacity simultaneously in implementing collaborative governance. so that he succeeded in playing his leadership as a facilitator and empowerment in building government collaboration. this paper also finds from various literature studies, strategies and the role of public sector leadership in managing the first local government collaboration; in the “knowledge sharing” strategy, leaders must build a culture to always share knowledge with all involved in the collaboration, including the community as the target or beneficiary. second; strategy of “designing innovation solutions”, leaders must develop innovative solutions to deal with various problems faced, so as to improve performance. third; in the “forging consequenti al change” strategy, the leader must make various changes that have a positive impact on all parties involved in the collaboration and for the target community. furthermore, the findings reveal that in managing collaboration with local governments, strategies and leadership roles are needed for integrators, facilitators, participatory, innovative and adaptive. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 282-295 e-issn 2715-9256 =========================================================================== muammar alkadafi & susanti strategy and role of public sector leadership in managing local government collaboration 294 references ansell, c., gash, a., gash, a., ansell, c., & gash, a. 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(7th ed. 2010). leadership in organizations . prentice hall, 2002. united states of america. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 101 concepts of politics and government in islamic study ii sumantri uin sunan gunung djati bandung, indonesia; iisumantri73@gmail.com received: january 10, 2022; in revised:february 21, 2023; accepted: march 15, 2023 abstract the study found that: (1) political thinkers of islam agree that islam requires the state to grounding its teaching through three approaches, shari'ah, philosophical-theological, and human functional; implementation of the government is based on the basic principles of political islam that are contained in the al-qur'an and al-sunnah, the islamic political and historical facts at the time of the prophet muhammad and khulafa al-rasyidin caliphs and (2) that the al-qur'an and al-sunnah do not explicitly mention the country (daulah), but only its basic principles. it can be understood that the muslim community, at any age and place, can implement these principles in a government system that varies from generation to generation. keywords: politics, government, islamic. introduction islamic political thought today can be perceived as a bias from fundamental differences among islamic political thinkers who focus on the problem of the relationship between islam and state administration. the views of contemporary thinkers (ulama) regarding this matter can be classified into three streams. the first stream holds that islam is a complete religion in the complete sense with all kinds of instructions for all aspects of human life, including the system of government, by referring to the political patterns of the time of the prophet muhammad. and khulafa al-rasyidin as a model. the second stream believes islam is the same as other religions and places the prophet muhammad saw. as a spiritual leader without a mission to establish a nation. the third stream believes that islam has a set of principles and ethical values for the life of society and the state (sadzali, 1990, p. 235). meanwhile, ibn taimiyah, dr. abdul karim zaidan, and fazlurrahman agree that islam requires a state to propagate its teachings. because with the existence of a state, muslims will be more effective and more controlled in carrying out amar ma'ruf nahi munkar in various aspects within it (ma'arif, 1993, p. 162). starting from the differences in the views mentioned above, this article wants to try to describe issues related to politics and government in islam, whose studies cover the basic principles of islamic politics, the concept of imamah and khilafah, as well as studies of islamic legal theory regarding the enforcement of imamah and khilafah which are still being debated and become a political issue, especially in indonesia. method the research method used in this scientific paper is the content analysis method. the data sources used are books that explore islamic studies related to politics and government, so the data collection technique is carried out through library research. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 102 the data collected in this study is qualitative, with a content analysis approach. data analysis is carried out through the following stages: reviewing all the data collected, classifying the data into units according to the direction of this discussion, and correlating the data classified with the objectives determined earlier. result and discussion 1. meaning of imamah, khilafah, and imarah the word "imam" is often used to denote a person who leads congregational prayers. the literal meaning of the word priest is a person who stands in front to be a role model for those behind him. thus the priest is a person who leads others. meanwhile, in islamic political theory, the imamah is an institution of leadership or government (gibb, 1961, p. 166). "khilafah" literally means a replacement, meaning the replacement of leadership after the prophet muhammad, not as a prophet, but as head of state. people who hold the position of caliph are called caliphs (raharjo, t.t: 346). so the person who replaces the first caliph should be called the caliph of the first caliph, and who replaces the second caliph is called the caliph of the caliph who replaces the first caliph. thus the word caliph will be used multiple times. however, this did not happen because the term caliph became a word that means "head of state" in islam after the death of the prophet muhammad. "imarah" means an institution of authority, ordering something from others. in the sense of the term, imarah is the same as "imamah" and "khilafah," namely leadership (basyir, 1993, p. 57). the person holding the office is called an amir. the head of state in islam is often called amirul mukminin. this title was first used by umar bin khattab who replaced abu bakr. as explained above, he did not use the word caliph to avoid using the double caliph. thus, the three concepts above designate the person who leads or the person holding the position of head of state. therefore caliph al-ma'mun did not object to including the word "al-ima" on the dirham, the money that was valid during his caliphate. at the same time, he had the title "amirul mu'minin." it differs from the opinion of ibnu rusyd, who functionally distinguishes the essence of the meaning of the three concepts above. ibnu rusyd said that the three concepts could be differentiated. the theory of "khalifah" can be used to assess state phenomena, the theory of "imarah" can be used for symptoms of government, while the theory of "imamah" is for symptoms of leadership (raharjo, t.t: 476). according to one source, the shi'a scholars were the first muslims to develop the theory of imamah (jindan, 1995: 6). they argue that imamah is not only a system of government but also god's design. this belief is considered a confirmation of faith. shi'a dogmatic books almost consistently repeat statements about the importance of absolute imamah by relying on a hadith that says: "anyone who dies without knowing the true imamah of his time means he dies as an unbeliever jahiliyyah) (al-juhaily, 1989: 683) this aspect of the absoluteness of the shi'a concept of imamah is based on the assumption that the shari'a will not work without an absolute power that maintains and interprets the correct and pure understanding of the shari'a. after looking at the limitations, it is a sign of the imperfection of the human mind. the shiites say that a person who fulfills the publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 103 requirements to play the role of protector and interpreter of god's law is only a superhuman intermediary who is given instructions by the creator of the law (salim, tt: 116) therefore, the shi'ites developed their theory of imamah in line with the provisions of the imam being chosen by god and not the result of the people's (human) choice. the choice of god (allah) is called "luft" or mercy (grace), while the priests appointing god are known as "imamah." even the shi'ites claim that the prophet appointed ali bin abi thalib as the first imam by order of allah. ali appointed his successor, and so on, until the 12th imam muhammad bin hasan (al-mahdi). the latter priest is believed to have died in 871 m very young. since his death, he has been declared a long-awaited figure (al-muntadzar) who will appear to replace and color him with justice (jindan, 1995: 6) 2. basic principles of state administration in islam every system of islamic government cannot but has to base political principles and legislation on the holy book of the qur'an because that is the essence of the law. al-qur'an never mentions the parts in detail and specifically about it. it seems that it was deliberately left to be like that by allah so that through ijtihad, the muslims could work it into a political system and legislation to the needs of the time and their environment. the second primary source is al-sunnah. undoubtedly, al-sunnah is the basic principle that is general in the system of government and considerations according to the time and conditions of medina at that time (al-wa, 1983, p. 112). however, some of the primary sources of the two al-sunnah are implementation guidelines that complement the existing norms in the qur'an. therefore constitutional and political principles are tied to these two sources. these basic principles have a massive influence on the functions and characteristics of the government system. therefore, a system based on these basic principles is binding to leaders, government officials, and the people's system. the notion of binding here is in the context of social needs (mu'asyarah fial-mu'amalah), not in the context of worship (in the narrow sense) (al-wa, 1983, p. 114). the fuqaha and thinkers of islamic law have developed the basic principles of politics and state administration with various presentations. among them, muhammad abu zahrah mentioned ten principles, including human dignity, unity of the people, mutual assistance, tolerance, freedom, equality, justice, equality in law, fulfillment of promises, and fostering a sense of love and brotherhood. muhammad s. al-wa mentions only three principles. meanwhile, other fuqaha mention it in different numbers with different types (pradja, 1995: 85). dr. juhaya s. pradja mentioned six basic principles of islamic politics, including l) alhurriyah (freedom); 2) al-adl (justice); 3) al-musawah (equation); 4) ai-shura (deliberation); 5) al-mu'aradlah (community supervision); and 6) naqd-dzty (auto-critique). one thing that requires a deeper understanding of the above principles is the principle of community supervision (al-mu'aradlah). the principle of al-mu'aradlah is a continuation of the principle of freedom (al-hurriyah) because it is only possible to implement this principle by guaranteeing the implementation of the principle of al-hurriyah so that the people have freedom in politics and opinion. on the other hand, the principle of al-mu'aradlah is needed publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 104 as a manifestation of the general principle of islamic law, "amar ma'ruf nahi mungkar" (pradja, 1995, p. 85) in the islamic legal system, there is no distinction (in law) between government leaders and ordinary people. the people must submit to and obey the government leader as long as he carries out his obligations properly. anyone who argues, opposes or rebels must be fought with force or power. conversely, if a government leader abuses his position, the people have the right to ask for accountability or reject their authority as a government leader (al-mawardi, t.t: 17). the right of the ummah to demand accountability from government leaders in the islamic legal system has been implied in several verses of the qur'an. (see: al-qur'an, s. 38: 26 and s. 2: 205). thus, if the government takes actions that tend to damage or follow its own will, then the people have the right to warn it not to continue with these actions. this is because the leader means he has left his obligation to uphold the truth and avoid "unjust" acts. if the leader does not ignore the warning, the people have the right to take over their responsibilities as government leaders. rasulullah saw. said: "all of you are leaders and must be responsible for your leadership (al-halaj, t.t: 263). on another occasion, rasulullah saw. said, "every good servant of allah must be obedient to guard the trust. whoever neglects it, allah will refuse him to enter heaven." based on this principle in his first sermon since being appointed caliph, abu bakr said: "now i hold power over you. but that does not mean i am the greatest and have power over you. if i do good, help. if i do bad, take a right i am" (audah, 1967, p. 35) such is the understanding of the principle of mu'aradlah. with this principle, every government policy can always be controlled through community supervision. however, it should be remembered that the application of the mu'aradlah principle in the state administration system is not in the sense of "opposition" as in the modern political system, where the minority party criticizes, and often denounces, various policies and actions of the ruling party which consists of the majority group (pradja, 1995: 85). 3. islam and government one of the questions that always arise in discussions about political islam is the relationship between religion and government in islam. islamic political thought initially emerged from the empirical fact that the prophet muhammad saw. from migrating to medina 622 m until his death on june 6, 632 m, played the role of the unquestionable leader of the first islamic state. as a prophet, he laid down the principles of the islamic religion, led prayers, and gave various sermons. as a statesman, he sent ambassadors abroad, formed an army, and distributed ghanimah (spoiled treasure). thus, the prophet acted as the spiritual leader of the divine law and the leader of the islamic government. this constitutional framework of government is contained in a well-known document, "the medina charter" or the "medina constitution" (jindan, 1995, p. 1) perhaps the essential principles of the document can be summarized as follows: first, replace ethnic ties with islamic ties. second, the document stated someone they appointed as the head of government, namely rasulullah saw. such stipulations are mentioned many times in the document. third, the principle of equality is reinforced several times in the document, which rejects tyranny and injustice in the political life of the ummah. fourth, the document has originality (the first) in history, equipped with principles that allow other parties to agree to a new agreement, then sign it. this principle is now accepted as a rule in international law. fifth, publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 105 it contains general principles related to the territory of the agreement, the principle of good neighborliness, mutual assistance in dealing with common enemies, defending the persecuted, and respecting each other and others. sixth, it is advantageous if the document mentions the freedom of each party to carry out the old traditions they followed before islam came (alwa, 1983, pp. 39-41). those principles are contained in the medina charter as the foundation of the medina "islamic state" political system. it is also worth noting here that the document of the medina charter, seen from words and political descriptions, is an obvious reflection of the thoughts of the prophet muhammad—very genius. and also the equipment was sufficient to meet the need for the newly formed government to regulate political matters. moreover, the words in the document are very accurate and characteristic. several experts recognize this in interpreting international treaties in modern constitutions. the fundamental regulations governing the powers of islamic government become functional in the form of islamic government in medina. then it was also developed in the khulafa al rasyidin era. the deeds and position of rasulullah saw. during that period and the verses of the qur'an and the sunnah of the prophet constitutional characteristics of policies and norms that the government must obey in the future. then, in modern times, questions arose about the relationship between islam and the government, as mentioned above. so there are differences of opinion on the matter. one of the prominent islamic thinkers, syekh ali abd al-raziq, in his book al-islam wa ushul al-hukm, has the view: first, the form of islamic government can take any form, autocracy, monarchy, republic, and others. second, the prophet did not exist but was only a "messenger" whose job was to invite him to embrace islam. so, its function is purely theological, not littered with tendencies to regulate the state and government. third, rasulullah saw fought and did diplomacy in the context of da'wah (alwa, 1983, p. 94). to support this view, abd al-raziq edited several verses of the qur'an and al-sunnah, concluding, "if it is understood that the unity of a religion governs this world. also, all these humanitarian issues are regulated under the unity of religion. however, wanting to rule the whole world under one government in a single political unit is almost outside human nature and contrary to god's will (alwa, 1983, p. 95). syekh al abd al-raziq's view indeed invites self-defeating debate. almost all islamic thinkers reject his views and also reject his arguments. indeed, the term state (daulah) is not mentioned in the qur'an or al-sunnah, but the essential elements that form the basis of the state can be found in the holy book, such as justice, brotherhood, and obedience to leaders. moreover, various important religious tasks determined by the qur'an and al-sunnah, such as collecting zakat, punishing criminal acts, and organizing jihad, cannot be carried out perfectly without official political intervention. ibn taimiyah, with his rational arguments, argues that upholding the state is a sacred duty demanded by religion and is one of the tools to bring people closer to god (taimiyah, t.t: 138). dr. abdul karin zaidan summed up ibn taimiyah's opinion by stating that muslims must uphold an islamic state to implement shari'ah laws (zaidan, 1970, p. 9). likewise, almawardi, al-gharali, abu ya'la parn, and other classical sunni scholars of the era believed that upholding a caliphate was fardlu (mandatory) based on sharia provisions. likewise, shia scholars admit that it is obligatory to uphold the imamah, even though, in their view, the obligation to uphold the imamah is not considered a sharia requirement but is based solely on rational considerations. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 106 wahbah al-juhaily, in his book ai-fiqh al-islami wa adillatun put forward three formulations (arguments) as his method of thinking in determining the obligation to uphold the imamah, including: 1). legal argument (al-burhan al-syar'iyah). according to this argument, the obligation to uphold the imamah has been agreed upon (ijma') among the companions and tabi'in, as evidenced by the incident of the al-syaqita meeting where the companions as soon as after the death of the prophet muhammad. held deliberations and appointed abu bakr alsiddiq as caliph to replace rasulullah saw. ijma' is an argument (legal reason) that is qath'i in determining the obligation to uphold the imamah; 2). philosophical-theological argument (al-burhan al-aqliyah al-syar'i). this argument states that no human being can achieve perfect prosperity in this world and hereafter unless he is joined in an association (ijtima'), realizing cooperation and helping each other. cooperation and mutual help are intended to achieve benefits and prevent anything that harms them. therefore it can be said that humans are "political beings" formed by nature. however, the human association needs to be regulated with various provisions that can prosper them both in the form of orders and prohibitions. they must have a leader and obey him. people who are not involved in a holy book over those who do not adhere to a particular religion, but obey their kings in all matters relating to worldly interests, can be right and can be caught in error. the above expression can be understood as the theory recognizes the universality of human needs for the government. nevertheless, a politics free from religion can be trapped in various "wrong" interests. this "philosophical" theory appears to be based on religious beliefs and the principles of religious (theological) teachings; it is proven that this opinion follows the expression of a hadith: "if there are three people who go out to travel, then they should make one of them the leader" (taimiyah, t.t: 138).; 3). the human functional argument (al-burhan al-waditah). the function of humans is as a caliph (leader) on earth, tasked with holding the mandate of allah to uphold amar maquf nahi mungkar and other religious duties. the implementation of these functions and tasks requires a tool, namely an established power (government). the government is seen as an instrument to achieve the goals of human life as allah desires (al-juhaily, 1989, p. 664). 4. islam and sovereignty jean bodien (1530–1590) defined power as "an eternal supreme power not represented or delegated without limitations or conditions, inalienable and indescribable. because power is the source of law, the law cannot limit it. the british political philosopher thomas hobbes (1588-1679) tried to display a more logical approach in his book levithan; he said that power is indisputable, absolute, indivisible, and unlimited (jindan, 1995: 95) if western philosophers generally define that power has the criteria of "absoluteness," "infinity," and "unity," then what about islamic political theory? in order to understand the islamic political theory of power, we must return to the islamic doctrine of the nature of power, which is based on divine law, namely the holy book of the qur'an. below, the author presents the islamic doctrine of power (al-zain, 1987, p. 46). 1). power belongs to allah alone (al-wala' li allah wahdah). this doctrine states unequivocally that only god has power. he is the source of all power. none of a human being has absolute power. this doctrine is based on several references in the qur’an, which explicitly explain the sources and scope of power in islam. among them are the following two verses: "to allah belongs the kingdom of the heavens and the earth, and allah is mighty." (q.s aliimran: 189). "say, o god who has a kingdom; you give the kingdom to whomever you want, you take it from whomever you want." (q.s ali-imran: 26) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 107 2). the legislator is only allah (al-tasyri' li allah wahdah). the second doctrine emphasizes that no one has the right to make tasyri' and all muslims, even if they work hand in hand with one another, cannot make laws or change something allah has prescribed. this is based on the word of allah: "the law belongs only to allah; he has commanded you not to change other than him. that is the straight religion." (q.s yusuf: 40) . "they said: is there anything for us (the right to intervene) in this matter? say, "indeed, the matter is entirely in the hands of allah." (q.s ali-imran: 154). 3). the caliph is only the executor of divine law (al-khalifah wa mu'awanuh manfudzun li al-ahkam al-syar'iyah). the function of the caliphate institution as the executor and maintainer of shari'ah laws is because allah is the holder of the progressive rights of power. it is just that, as mentioned in the qur'an, allah as the owner of absolute power, wants humans to act as his representative (khalifah) on earth. thus humans can claim power as long as it is used only to carry out and fulfill his will. as allah says in the qur'an: "and it is he who has made you the rulers of the earth." (q.s al-anam: 165). "o david, indeed we have made you your ruler in the earth, so give satisfaction (things) among people fairly." (q.s sad: 26) 4). respect the ijma' (consensus) of the ummah as law. ijma means universal agreement or consensus, and ijma involves a collective effort involving members or groups or the whole community to reach a legal agreement on a particular issue. in islamic law, the term has a more specific connotation. on the one hand, this doctrine arises from a basic metaphysical assumption about the innocence of the people. on the other hand, the path to the ijma' mechanism as an effort to reach a decision is associated with various controversial issues because there is no definite answer in the qur'an or al-sunnah (al-zain, 1987, p. 43). ibn taimiyah defines ijma' (consensus) as a process that encourages scholars to consult to reach a unanimous legal agreement or rules. as a result, he appreciated the clergy as figures representing the people. moreover, because the people are innocent, no one is allowed to go against the rules that the people have decided through ijma' (taimiyah, t.t: 136). conclusion from the description above, it can be concluded as follows: first: among islamic political thinkers, it is agreed that islam requires a state to ground its teachings through three approaches, shari'ah, philosophical-theological and human functional. the implementation of the government is based on the basic principles of islamic politics contained in the al-qur'an and al-sunnah, as well as the facts of the history of islamic politics during the time of the prophet muhammad. and khulafa' al-rasyidin. second: the qur'an and al-sunnah do not explicitly mention the state (daulah), but only its basic principles. this can be understood so that islamic society in any era and place can implement these principles in a government system that varies from generation to generation. references al-halaj, muslim. t.t. shahih muslim. beirut: dar il ihya al-turats al-arabi. al-juhaily, wahbah. (1989). al-fiqh al-islami wa adillatuh. damsik: dar al-fikr. al-mawardi. t.t. al-ahkam sulthaniyah wa al-wilayat al-diniyah. kairo: _______. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 101-108 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== ii sumantri concepts of politics and government in islamic study 108 al-wa, muhammed s. (1983). on the political system of islamic state, terj. anshori thoyib. _______: bina ilmu. al-zain, syaikh athif. (1987). al-siyasah wa al-siyasah al-dauliyah. _______: al-syirkah al-alamiyah li al-kitab. audah, abd al-qadir. (1967). islam wa audhauna al-siyasah. beirut: dar al-fikr. basyir, ahmad azhar. (1993). refleksi atas persoalan keislaman. bandung: mizan. gibb, h.a. r. dan j.h. kramers. (1961). shorter encyclopedia of islam. laiden: e.j brill. jamaluddin, d., priatna, t., umam, k., paujiah, e., miharja, d., & rahman, a. a. (2021). priority policies and program of uin sunan gunung djati bandung toward world class university. jurnal manajemen indonesia, 21(1), 30-42. jindan, khalid ibrahim. (1995). teori politik islam, terj. masrohin. surabaya: risalah gusti. ma’arif, syafi’. (1993). peta bumi intelektualisme islam di indonesia. bandung: mizan. pradja, juhaya s. (1995). filsafat hukum islam. bandung: lppm unisba. raharjo, dawam. t.t. ensiklopedi al-quran. jakarta: paramadia. sadzali, munawir. (1990). islam dan tata negara, ajaran, sejarah dan pemikiran. jakarta: ui press. salim, muhammad aziz nadimi. t.t. al-fikr al-siyasi wa al-hukm fi al-islam. iskandariyah: muasasah syabab al-jami’ah. sumantri, ii. (2014). kepemimpinan, bandung: pustaka setia. --------------. (2017). islam dan politik demokrasi. bandung: bumi asyifa pers. taimiyah, ibnu. t.t. al-siyasah al-syariah. beirut: dar al-kitab al-arabiyah. umam, k. (2010). perilaku organisasi, cv. pustaka setia, jakarta. zaidan, abdul karim. (1970). al-fard wa al-daulah fi al-syari’ah al-islamiyah. _______: al-ijtihad al-islami. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 1 implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 1christine ray indah dachi, muhadam labolo, didik suprayitno 1institut pemerintahan dalam negeri, indonesia; christinerayindahdachi23@gmail.com received: december 16, 2023; in revised:february 09, 2023; accepted: march 10, 2023 abstract with abundant wealth, the indonesian state has valuable resources for developing its country. therefore, development needs to be carried out evenly in various regions throughout indonesia. unfortunately, however, the spatial conditions in the urban area of jatinangor, which develop naturally and are not planned, give rise to various complex problems. this study then aims to see how the policy implementation of the general spatial plan for the jatinangor urban area, sumedang regency, west java province. the method used in this study uses a qualitative method with an inductive approach. data analysis will be carried out using a swot analysis. research data comes from interviews and literature studies. the results of this study then found that, in practice, implementing the general spatial plan for the jatinangor urban area was influenced by factors such as policy content, information, support, and potential distribution. through the swot analysis results, at least five strategies were found in overcoming various obstacles to implementing the general spatial plan for the jatinganor urban area. these strategies include making kpj one of the regional priorities for sumedang regency; increasing the commitment of implementers in managing the urban area of jatinangor; facilitating lands whose types of use have been determined according to the detailed spatial layout plan; preparing a detailed spatial plan (rdtr) for jatinangor district; and make a monitoring and evaluation schedule for each stage of the implementation of kpj management. keywords: jatinangor management area (kpj), general spatial plan for jatinangor urban area, policy implementation, swot. introduction indonesia is a large country with 38 provinces, 415 regencies, and 93 cities. indonesia’s total area reaches 1,904,569 km2 with a land area of 1,811,570 km2, ranking 15th as the largest country in the world. indonesia’s population is recorded at 273.87 million people. indonesia has many islands from sabang to merauke, with abundant natural wealth stretching throughout the archipelago (muluk & pratama, 2021). this capital is significant for the implementation of development in indonesia, but development needs to be carried out evenly so that there are no gaps in each region. a region is part of a country that is divided into several regions or regions. an area requires a development plan to support its progress of the area. the progress of an area with development can influence in many ways, such as economic, social, and environmental aspects (achamd et al., 2022). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 2 regional development is an effort to improve quality and provide various services for the community sustainably so that regional economic growth and people’s income can continue to increase to meet or achieve community welfare. regional development aims to prosper the people or make society better than before. carrying out the development of an area requires planning. the purpose and function of planning are to support coordination between development actors, ensure integration, synchronization, and synergy between regions, and ensure linkages and consistency between planning, budgeting, implementation, and supervision. the aspects that must be considered in a general development plan must cover all aspects of life. this is necessary to achieve the aspirations of a prosperous indonesian nation both in the long and short term (surya et al., 2021). these aspects include: 1) environmental aspects, 2) aspects of potential and problems, 3) aspects of planning institutions, 4) elements of space and time, and 5) policy legalization aspect. spatial planning aims to reduce regional disparities and support regional development. planning, implementation and maintenance are needed based on the regional potential to reduce regional differences. accordingly, to support regional development, it is necessary to be supported by relevant regulations governing regional development (talitha et al., 2020). based on the regulation of the minister of public works and public housing no. 17 of 2009 concerning guidelines for the preparation of city area spatial plans, the benefits realize integrated development within the city area, realizing harmony between the development of the city area and the surrounding area, and guaranteeing the realization of a quality urban spatial planning. the sumedang regency spatial plan has been regulated in the sumedang regency regional regulation number 4 of 2018 concerning the 2018-2038 regional spatial plan. the spatial planning aims to support the realization of sumedang regency as an agribusiness district supported by tourism and industry in a practical, competitive, and sustainable manner (roestamy et al., 2022). based on the sumedang regency profile from an administrative and functional aspect, it has a land area of approximately 155,871.98 hectares consisting of 26 (twenty-six) subdistricts, seven sub-districts, and 270 villages. the population of sumedang regency, based on the 2021 population projection, is 1,152,507 people consisting of 574,684 male residents and 584,770 female residents, this population growth has experienced a growth of 0.51%. of the 26 sub-districts in the sumedang regency area, one of the sub-districts whose area is very close to the border of bandung regency is jatinangor district. jatinangor is a sub-district in sumedang regency, now an educational area in west java province. following presidential regulation number 45 of 2018 concerning spatial planning for the bandung basin urban area, jatinangor district is included in the bandung basin urban area area and is designated as an area whose development is encouraged. regional regulation of west java province number 22 of 2010 concerning the 2009-2029 west java provincial spatial planning stipulates jatinangor district as a provincial strategic area. given that government activities are legal and written, the scope of the jatinangor urban area needs to be formally determined in a statutory regulation. following article 18 paragraph (2) of government regulation number 59 of 2022 concerning urban areas, it states that urban areas that are formed in a planned manner can be carried out by the central government, regional governments, and legal entities following statutory provisions (fuadina et al., 2020). spatial planning is closely related to the urban area development. sutami developed the concept of urban area development in the 1970s with the idea that intensive infrastructure publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 3 development would accelerate urban development. purnomosidhi contributed to the birth of the hierarchical concept of cities, which is a hierarchy of road infrastructure through the order of the city (indrajit et al., 2020). ruslan diwiryo introduced the concept of spatial pattern and spatial structure to the latest era of development at the beginning of the millennium and directed the concept of developing urban areas as a tool to realize the integration of the unitary state of the republic of indonesia. furthermore, spatial planning has an essential role in implementing development for the realization of sustainable development, namely in the form of making a real contribution to the development of regions and cities that are sustainable so that justice and prosperity for the people of indonesia can be achieved (surya et al., 2020). according to law number 11 of 2020 concerning job creation, the meaning of space is a container that includes land space, sea space, and air space, including space within the earth as a single territory, where humans and other living things carry out activities and maintain their survival. spatial planning is a system of spatial planning, space utilization, and spatial use control. spatial planning is a form of spatial structure and spatial patterns. a spatial structure is an arrangement of settlement centers and a network system of infrastructure and facilities that support the community’s socio-economic activities, which hierarchically have a functional relationship (manullang et al., 2023). the spatial pattern is the distribution of spatial allotment in an area, including space allotment for protection and cultivation functions. spatial planning is a system of spatial planning processes, spatial use, and control of spatial use. the sumedang regency government regulates general spatial planning for the jatinangor subdistrict through the sumedang regency regional regulation number 14 of 2006 concerning the general spatial plan for the jatinangor urban area as a guideline for the use and control of spatial service as well as a guideline for the preparation of a more detailed spatial plan in jatinangor subdistrict. control of spatial use is carried out through monitoring and control of spatial use in jatinangor district and as material for coordinating the management of orderly use of space carried out by the regent through a team appointed by the regent by involving community participation. the implementation of this policy has not been realized since it was enacted until now due to the many obstacles encountered during its implementation. this resulted in jatinangor district continuing to develop naturally without planning, giving rise to many complex problems (undang et al., 2022). in jatinangor district, there are several tertiary institutions, namely padjadjaran university, the institute of home affairs governance (ipdn), the indonesian cooperative management institute (ikopin), and the bandung institute of technology (itb). in addition, there is a kiara payung campground, a training center for state administration institutions; and the ministry of home affairs training center in this area. as a sub-district designated as a strategic area, jatinangor sub-district is already characterized as an urban area, where jatinangor sub-district has met the requirements to become an urban area as outlined in article 1 point three of republic of indonesia government regulation number 59 of 2022 states that an urban area is an area that has activities mainly non-agricultural, with the arrangement of area functions as residential, urban areas, concentration, and distribution of government services, social services, and economic activities. land use types are not available specifically for green open spaces such as water catchment areas or special land for industry, trade, and government. so that the basis for development based on the land use type becomes irregular and correct. while the jatinangor publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 4 district has great potential, the area’s spatial planning should be better to encourage the surrounding sub-districts (diehl et al., 2020). then it was discovered that the largest population was in cipacing village, with 19,653 people. many residents in cipacing village will undoubtedly affect the number of settlements and other facilities. the more the population, the more settlements will be built and the higher the demand for other facilities available. meanwhile, the land area in cipacing village is not large compared to that in cilayung village, cileles village, and hegarmanah village. this will trigger development on land that is not following the type of use that has been determined. this can also result in the development of jatinangor district becoming undirected and under control over time. therefore, more detailed and detailed spatial planning is needed so that each village’s development follows the land area based on the type of use. then it is also known that the district that has the highest average waste generation is the jatinangor district. this high waste generation will trigger other impacts, such as drainage buried with garbage, resulting in flooding during the rainy season. suppose the spatial planning in jatinangor district is not appropriately managed. in that case, this will undoubtedly become a problem that will disrupt the quality of the jatinangor urban area, making it look like a slum place. spatial conditions in the urban area of jatinangor, which develop naturally and are not planned, give rise to various other complex problems. therefore, researchers can understand that there will be many adverse impacts caused by the absence of spatial planning in an area, especially in the jatinangor urban area, so commitment is needed to realize the formation of the jatinangor urban area (suwardhi et al., 2022). from this background and the problems faced, the researcher is very interested in researching the issues of the jatinangor urban area with the title implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province. method the method used in this study is a qualitative method with an inductive descriptive approach. the approach in this study uses inductive analysis intending to enable research findings to emerge from the general state or initial state of the dominant and significant themes present in the data without neglecting its methodological structure, which aims to understand the meaning of complex data through the development of themes that are summarized from the initial data. the data sources for this research are primary and secondary data in the form of official websites, journals, and papers supporting research. result and discussion implementation of the general spatial planning policy for the jatinangor urban area based on regional regulation number 14 of 2006 supporting factors in managing the urban area of jatinangor district can be seen in strengths and opportunities. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 5 a) strength based on the discussion analysis of the research results, it was found that several factors became strengths in supporting the implementation of the jatinangor urban spatial general plan policy in the development of the jatinangor urban area, including: 1) regional regulation number 15 of 2021 concerning the management of the jatinangor urban area has been established. 2) a coordinating team has been formed through district head decree number 70 of 2022 concerning the establishment of the jatinangor urban area management coordination team b) opportunity the opportunity factor is a favorable condition in problem analysis as support. in this study, researchers sought and analyzed external data opportunities for implementing the jatinangor urban spatial general plan policy in developing the jatinangor urban area. opportunity factors are derived from the findings of field-based research and analysis. based on the analysis of the discussion of the results of the research conducted by the researchers, several factors have been found that have the opportunity to support the implementation of the jatinangor urban spatial planning general plan policy in the development of the jatinangor urban area, including: a) jatinangor district is the most significant contributor of local revenue (pad) in sumedang regency, with a total value of pbb income; b) the jatinangor sub-district government has carried out development projects with funds originating from the community for the needs of the community itself. this proves that the people of jatinangor fully support development to become an urban area. c) one of the reasons why the sumedang regency government does not want private management is the fear that the jatinangor subdistrict will eventually separate from the sumedang regency government and become a new autonomous region. however, according to mr. ismet, the sumedang regency government can still cooperate with the private sector to help manage the jatinangor sub-district by remaining the official manager, namely by being the supervisor and making agreements with the private party. factors constraining policy implementation various factors hinder the implementation of the general spatial planning policy for the jatinangor urban area. these factors, among others, are as follows: a) policy content policy content is essential because a policy has a series of concepts and principles that serve as guidelines and the basis for plans in carrying out a job, leadership, and how to act. the content of the policy can refer to an organization’s process of making important decisions, including identifying various alternatives, such as program priorities or expenditures, and selecting them based on their impact. these policies have political, management, financial, or administrative mechanisms to achieve an explicit goal. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 6 factors that impede the achievement of policy content consist of policy purpose, goals to be achieved, and plans to achieve goals. b) information the implementer of the policy will implement the approach that has been made, and the impact will be felt, whether it has a good or bad effect on the recipient of the policy. if a policy is made with good planning, the impact will be good if the implementation goes well. good communication is needed from each component involved to realize exemplary policy implementation. this communication is done to ensure the information can be appropriately conveyed. information regarding the policy needs to be coordinated with each component so that there is harmony in implementing the policy. an information must contain accuracy and novelty as well as validity. researchers measure the quality of policy information with indicators that, according to researchers, are important to convey to each component, including agenda, formulation, determination, implementation, evaluation, and socialization. c) support implementing a public policy will be very difficult if there is not enough support for the implementation of the policy. the support includes funds, human resources, and other resources needed to implement a policy. the more valid the policies issued by the government, the greater the credibility/quality, and vice versa. therefore, to measure the strength of content or substance and policy messages can be seen through: 1) the number of funds allocated with the assumption that the larger the funds allocated, the more seriously the policy is implemented. 2) the form of the policy includes, among other things, the clarity of the procedure, the consistency of implementation, the frequency of performance, and the receipt of messages correctly. resource support in implementing a policy is an essential factor. resources in a program/policy are not only human resources but also facilities and infrastructure, implementing officials are also factors that support the success of achieving policy implementation. the inability of human resources to enforce policies can be categorized in the technical and administrative fields, which sometimes confuses people when new policies are very closely related to announcements of new policies and programs, which will cause disappointment to the community. therefore, to support a policy in its implementation, it is hoped that policy implementers must have qualified capabilities, be able to utilize their authority, build good cooperative relations between implementers and the existing bureaucratic structure, and know how to coordinate the various resources available within the organization and the community. the factors that are in support include the budget, facilities and infrastructure, human resources, and investors. d) potential sharing distribution of potential consists of organizational structure, main duties and functions, and organizational authorities 1) organizational structure publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 7 the implementation of organizational structure might be problematic if the distribution of authority and responsibility is not fitted to the division of tasks or if the boundaries between authority and responsibility are unclear. to support the implementation of the establishment of the jatinangor area, a team coordinating the management of the jatinangor urban area was formed, which was regulated by sumedang regent decree number 70 of 2022 concerning the establishment of the jatinangor urban area management coordination team. this coordination team was only formed in 2022, so in previous years, the management of the jatinangor urban area had not been implemented because there was no specific budget that regulated the management of the jatinangor urban area and regional regulation number 14 of 2006 concerning the general spatial plan for the jatinangor urban area also did not regulate further regarding the technical management of the urban area of jatinangor. 2) main duties and functions the main task is the most basic task of a position or organization. main tasks provide an overview of the scope or complexity of the position or organization. according to the regent’s decree, the coordinating team for urban area management has the following tasks: to implement the policies of the regent, the west java provincial government, and the central government relating to the management of urban areas, optimizing the participation of the community and business entities in the development of the area, and implementing coordination in the framework of the implementation of government affairs which are the authority of the regency region 3) organizational authority authority is the authority of the office holder to decide an action in carrying out the task. authority should not be abused, abuse of authority will harm policy implementation. wise use of authority is a factor for organizational effectiveness. to support the performance of the management of the jatinangor urban area, the sumedang regent, through regent decree number 70 of 2022 concerning the establishment of the jatinangor urban area management coordination team, formed a coordination team that was given the authority to resolve issues related to urban area management. strategies to overcome obstacles to the implementation of the general spatial plan for the urban area of jatinangor strategy is a plan structured to achieve a specific goal or objective. the strategy is made through initial efforts to make the whole activity run effectively and efficiently. based on the results of field research, supporting and inhibiting factors can be found, which can later be used to formulate strategies to overcome obstacles to urban area management in jatinangor district. the technique used in analyzing and preparing strategic steps is the swot analysis technique on the inhibiting factors and supporting factors. swot analysis by researchers is used as a tool to analyze the problems contained in the problem formulation related to supporting factors and inhibiting factors from developing strategies that may need to be carried out in overcoming the problems faced in managing the jatinangor urban area. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 8 taking into account the phenomenon of problems that occur at the research location related to the implementation of the jatinangor urban area general spatial plan policy issues in the development of the jatinangor urban area, the determinants can be inventoried in the form of strengths, weaknesses, opportunities and threats which has been formulated by researchers based on the results of observations, documentation, and interviews with informants. based on the identification of external and internal factors using the swot analysis above, five (5) possible strategic steps can be taken by the sumedang regency government to overcome the obstacles faced in the development of the jatinangor urban area. the five strategic steps resulting from the swot analysis above can be seen as follows: a) so strategy (strengths x opportunities) the so (strengths x opportunities) strategy is a strategy used by utilizing and optimizing the strengths possessed to take advantage of various opportunities, with the following analysis results: 1) making kpj one of the regional priorities of sumedang regency and increasing the empowerment of existing human resources and infrastructure. 2) increase the commitment of implementers in managing the jatinangor urban area through technical management, and prepare the required budget. b) st strategy (strength x threats) the st strategy (strength x threats) is used by utilizing strengths to reduce various threats to minimize the threats that occur. based on the results of the swot analysis, the st strategy is obtained as follows: 1) facilitate lands whose types of use have been determined according to detailed spatial plans c) wo (weaknesses x opportunities) strategy the wo (weakness x opportunities) strategy is a strategy that is used by minimizing existing weaknesses in the organization to take advantage of the various opportunities it has. based on the results of the swot analysis, the wo strategy is obtained as follows: 1) prepare a detailed spatial plan for the jatinangor district that accommodates all interests to be used as a reference for managing kpj and accelerating economic development d) wt strategy (weakness x threats) the wt (weakness x threats) strategy is used to reduce weaknesses to minimize and avoid threats. based on the results of the swot analysis, the wt strategy is obtained as follows: 1) make a monitoring and evaluation schedule for each stage of the implementation of kpj management conclusion the implementation of the general spatial plan for the jatinangor urban area based on the sumedang regency regional regulation number 14 of 2006 is greatly influenced by: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 1-11 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== christine ray indah dachi, muhadam labolo, didik suprayitno implementation of the general spatial planning policy for the jatinangor urban area, sumedang regency, west java province 9 policy content, information, support, and potential distribution. based on the swot analysis, there are (5) strategies to overcome obstacles to implementing the general spatial plan for the jatinangor urban area based on the sumedang regency regional regulation number 14 of 2006 relating to managing the kpj. the five strategies are as follows: making kpj one of the regional priorities for sumedang regency, increasing the empowerment of existing human resources and infrastructure, increasing the commitment of implementers in managing the jatinangor urban area through technical management, and preparing the required budget; facilitating lands whose types of use have been determined according to the detailed spatial layout plan; prepare a detailed spatial layout plan (rdtr) for jatinangor subdistrict which accommodates all interests, 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(2020). systems approaches to urban underground space planning and management–a review. underground space, 5(2), 144-166. microsoft word manuskrip 6.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 334 evaluation of collaborative local government post revitalization of area banten lama tourism 1ahmad sururi, budi hasanah 1universitas serang raya, indonesia; ahmadbroer@gmail.com received: january 21, 2023; in revised: may 26, 2023; accepted: july 20, 2023 abstract the purpose of this study is to discuss how the evaluation of local government cooperation is based on the approach to the dimensions of the process and capacity of local government cooperation after the revitalization of the banten lama tourism area, serang city. the research method used is a qualitative descriptive approach using data collection techniques through observation, and direct interviews through the forum group discussion (fgd). the number of informants as many as nine people who come from government and non-government elements. data analysis techniques were conducted through an interactive model: data condensation, data presentation and conclusion. the results of the study indicate that the overall evaluation of local government cooperation had been effective. this can be seen from the level of achievement of trust that is built between the government and the government and the community is increasing, this is supported by a commitment to each activity process that shows a fairly good indication even though there are still problems and normative obstacles such as authority and differences in perspectives between local communities and local communities. government, lack of community participation and spatial planning of tourism support areas (kpw) which is still not optimal. on the otherhand the political will of each regional head in cooperating is quite good, this is evidenced by the existence of a memorandum of understanding that divides the authority of each regional government in each area of banten lama. keywords: collaborative governance; local government; policy evaluation; post revitalization. introduction the pattern of the relationship between the regional government regulated through the policy of decentralization and regional autonomy have implications for the management of relations without coercion and full of volunteerism, in this case the position of each policy actor is equal and in the absence of a strict hierarchy. in this case the collaboration process between local governments aims to find solutions to solve problems collectively (suradji et al., 2017). each local government is trying to mutually identify problems, provide mutual understanding, appreciation, at the same time to plan and implement policies together into a pattern of collaborative among regional governments that are synergistic and symbiotic mutalis. collaborative becomes an important agenda of a local government due to the increasingly dynamic problems faced, especially in dealing with problems that cross geographical, functional and administrative boundaries between a regional government and other regional governments. therefore, we view the importance of research on cooperation between local governments based on the perspective of evaluation after the revitalization of the banten lama tourism area. that collaborative approaches such as public-private partnerships, multi-sector publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 335 public policy networks, and multi-stakeholder networks are recommendations for dynamic and complex governance and are expected to be able to address various challenges and problems of socio-political, environmental and natural resources effectively and human (bjärstig & sandström, 2017; bryson & crosby, 2006; cash et al., 2006). collaboration in various public sectors has received attention in several fields of research using various concepts such as collaborative public management (agranoff & mcguire, 2004; bingham et al., 2008; kapucu et al., 2009; o’leary & vij, 2012); integrated governance (stout & love, 2019); joint up government (klievink & janssen, 2009; perri 6, 2004); the whole of government approach (christensen & lægreid, 2007) and networked governance (goldsmith, 2007; klijn et al., 2010; ojo & mellouli, 2018). the collaborative public management approach has a focus on the substance of collaboration that is practiced to solve social problems and achieve community goals at the local level of the organization (kapucu et al., 2009). on the other hand, collaborative public management is a concept that describes the process of facilitation and implementation in a multi-organizational setting to solve problems that cannot be solved, or solved easily, by a single organization (agranoff & mcguire, 2004; bingham et al., 2008). according to (henton et al., 2005) collaborative public management actively involves citizens through dialogue and deliberation tools, community problem solving, and multi-stakeholder dispute resolution to inform and shape decisions and public policies. while an approach that also offers collaboration in a different perspective is integrated governance which focuses on relationships between and within organizations, in return enabling the ability to manage outcomes and risks, and promoting collaboration (institute of public administration australia, 2002), that integrated governance in a comprehensive and measurable way is an ideal tool towards sustainable governance (stout & love, 2019). in contrast to the two approaches above, joined-up government prioritizes aspects of consistency which include goals, means, organizational arrangements, programs, policies, and institutions (perri 6, 2004). what is interesting is that the whole government collaboration model emerged and developed in response to various specific issues including the new public management approach and was carried out by public service agencies working across portfolio boundaries to achieve common goals (christensen & lægreid, 2007). this is in line with the network governance approach which is described as a network between government organizations with the characteristics of independence between organizations; continuous interaction among members, mutual need of resources and commitment to common goals (ojo & mellouli, 2018). the main reason for the necessary of collaborative among local government is that various cross-administrative problems can be solved together and vice versa so that the potential they have can be utilized for the common good (keban, 1999). in this case, the emergence of problems caused by various cross-administrative problems can be an advantage and not otherwise become a disadvantage, therefore, a common understanding among local governments is a prerequisite to achieve the success of collaboration. revitalization program of the banten lama religious tourism area of serang municipality that have been completed in 2019 involving the collaboration of three regional government namely banten province, serang regency and serang municipality. that local collaborative is an arrangement in which one or more public agencies directly involved with non-public stakeholders in collective decision-making process that is formal, consensus oriented, and deliberative that aims to arrange or implement public policy or manage a program or public assets (ansell & gash, 2007). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 336 furthermore, local collaboration is confirmed as one of the type of government in which public and private actors (business) in collaboration with the specific process that will produce laws, rules, and policies appropriate to the public interest. in the context of this study, even though the authority of the area of banten lama under the municipal government of serang, but geographically covered and bordered by three regional government areas so that based on aspects of administrative, social and economic it becomes a shared responsibility. the pattern of local government collaborative on the revitalization program of the banten lama religious tourism of serang stated in the memorandum of understanding as a product of public policy and agreed on by the three regional governments in 2017 that was valid for two years. collaborative local governance is a process and structure of public policy and management involving actors from various courses, both in the level of government and public, private institutions and civil society in order to achieve the purpose of the public that can not be achieved if carried out by a single party (emerson et al., 2011). dimension collaborative areas include process of: 1)face to face dialog, 2) build trust, 3) commitment to the process, 4) understanding the shared results and interim results (ansell & gash, 2007), and the capacity of local collaborative consisting of: 1)intellectual capital, 2)social capital and political capital (kim, 2015), both these dimensions will generate new institutions, changes and perceptions as well as new norms. study on the evaluation and collaboration of local governments based on a matrix of measurement conducted (emerson & nabatchi, 2015) who stated that there are three levels of measurement: actions, impacts and adaptation by analyzing the organization’s participation, regional governance and the target. while the study conducted by (kim, 2015) described on how the cooperation of regional government is able to provide a new public space where various stakeholders can meet and discuss local issues, the achievement of mutual understanding, agreement and consensus. second, the initiative of community of cooperation contributes to creating social awareness that local planning must be approached in a variety of ways that reflect the unique local context and identified by local residents. furthermore, the study conducted by (seigler, 2011) about share governance proposed that in the implementation of local governance there are eight key principles include: 1) the public must been involved in the production of public goods, (2) the public should be able to mobilize resources and assets to solve public problems, (3) the professional staff must share their expertise to empower the public, (4) policies should present a public deliberation, (5) the policy must contain collaborative partnerships that are sustainable, (6) policies should be strategic, (7) the policy must change institutional to community empowerment and problem solving of public, (8) the policy should contain accountability. while the study which emphasized the importance of local governance for the development of public management proposed by (bryson & crosby, 2006). this study will specifically address the evaluation of the collaborative of local governments based on the dimensions of process and capacity after the revitalization of the banten lama religious rourism area of serang municipality. on the other hand, this research will encourage evaluation instruments after the revitalization program of the banten lama religious tourism area becomes important to assess how the performance of collaboration among local governments that have been done. the purpose of this study was to discuss how the evaluation of the collaborative of local governments based on the process of dimensional approach and colaboration capacity of local governments post the revitalization of the banten lama religious tourism area of serang municipality. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 337 methods this study uses a qualitative descriptive approach with the locus of study in the religious tourism area of banten lama, serang city. the type of data consists of primary data sourced from direct observation and interviews through focus group discussion (fgd) activities or focus group discussions attended by government and non-government elements. fgd participants from government elements were four civil servants (asn), each from the serang municipality youth and sports tourism office; serang regency youth, sports and tourism office; staff from kasemen sub-district serang municipality; and implementing staff from banten urban village, serang city. meanwhile, there are five non-government elements, each consisting of two representatives of the kampung banten lama community and three people from the street vendor representatives in the banten lama area. sources secondary data obtained from government documents, print media, electronic and written reports. this research was informed by a social constructivist paradigm where social realities are perceived as socially constructed, the experiences, activities, and the phenomenon by each respondent are assumed to be the sources of social realities and could only be probed deeply using interview instruments (merriam, 2009). therefore, the data collection technique in this study used interviews. this interview is considered an ideal method in understanding and exploring respondents’ experiences, attitudes, meanings, and actions (tierney, 1991). in the interview process in the fgd activities, we introduced ourselves, provided our research information, explained the informants' rights and participation in research, including how the confidentiality of informants was guaranteed and anonymity was strictly protected. a total of nine informants agreed to participate in the fgds and during these activities we recorded them. the key theme of this fgd focused on the problem as stated in the research question. the location was chosen based on the geographical location, namely the banten lama area, serang city, indonesia. data analysis techniques were conducted through an interactive model: data condensation, data presentation and conclusion (miles et al., 2014). interviews were analyzed through the process of data classification (coding of data), then the results of the classification of these data were made labelled (labelling) and subsequently the preparation of categories. in compiling the data classification process, we were guided by research questions. the original interview transcript (in indonesian) was translated into english so the interview transcript version translated in english became a source for us to compile data classification. once categorized, the data is coded and a theme is arranged. the ordering of themes is adjusted to the interview data used. these themes are then marked to be constructed and described to get the essence of what the data is trying to convey. each theme is arranged according to each category and compared with all interview transcripts and places them in the same group. result and discussion 1. face to face dialog the importance of local government collaboration involves three main elements, namely the interaction, common objectives and involves two or more parties. in this case the balance between the various parties is a prerequisite of collaboration. the parties that interact are in the balanced position, and harmonious, because interaction is aiming for the fulfillment of common interest without being harmed (pamudji, 1983) in (plod ugm & apeksi, 2009). in this case the important objectives of the cooperation of regional government is to achieve common goals, providing services or solve problems together (cuomo & perales, 2011). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 338 post the revitalization program of the banten lama religious tourism area, the role of each actor in the local government to engage in face to face dialogue become a very important part to rebuild the communication that has been established during the revitalization process is done. that the role of negotiation between the parties involved in a public policy program will largely determine the direction of change expected by the program itself (johansson et al., 2016), therefore, dialogue between actors into an ongoing process. research findings show that the dialogue process that has been carried out by the banten provincial government, serang regency government and serang city government through focus group discussions (fgd) and other informal meetings aimed at discussing various problems that occurred after revitalization such as maintenance and repair problems, overlapping management authority, and the magnitude of the sectoral ego of each party are still unable to resolve the post-revitalization problem of the religious area of banten lama. the following are some excerpts from interviews from several informants which show that even though the dialogue process has been carried out, it has not effectively resolved the problem. informant y from the serang municipality asn element said that the dialogue process was difficult to find agreement due to differences in views and interests related to the management and maintenance of the banten lama area after the revitalization even though it had been informed that the banten provincial government was the party with the authority, the full interview excerpt is described as follows: the parties in the fgd activities and previously had different views and each defended their opinions and interests, this is a difficult thing because we from the government have actually decided on the authority, so a different approach is needed so that everyone can accept and reach an agreement ( interview, january 21, 2021). furthermore, the researchers confirmed how the community responded to information that the banten provincial government was the party that had the authority to maintain and repair the banten lama area. informant sy from the community said as follows: it's true, the serang city government has decided that the management for the maintenance and repair of the banten lama area is the banten provincial government, but we want the community to also want to participate because apart from being a form of community contribution to the development of banten, it also provides economic benefits such as parking management and cleanliness ( interview, january 21, 2021). the description of the research results above is in accordance with the study conducted by (leigland, 1994) which mentions the weakness of public authority or authority and in various perspectives it has no power. this is confirmed by (braman, 2021) who says that public authorities have a tendency to become the domain of the government which is supported by the constitution so that the public can. based on the documentation search, that the development budget for the revitalization of banten lama comes from the regional revenue and expenditure budget (apbd) of the banten province (dewi, 2018) so that this is a strong enough reason for the banten provincial government as the party that claims and has the authority to maintain and repair the area banten lama religious tourism. based on the description above, the research findings in the context of face to face dialogue are that there is still no shared motivation between the government and society in attitudes, values and joint decision making. in this case, the face to face dialogue approach is still not effective in solving problems because there are normative barriers such as authority and differences in viewpoints between local communities and the government. if it is related publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 339 to the three dimensions of local cooperation as stated (emerson & nabatchi, 2015) then it has fulfilled the first principle, namely the principle or substantive involvement, which is a process in which the participants are involved with each other, especially through consultation and negotiation to make joint decisions, but cannot fulfill the second and third principles, namely shared motivation, namely individual attitudes and values to join together. in the whole process; and capacity for collective action involving the necessary structures and resources to support engagement, including facilitation, leadership, and scientific information 2. building trust based on the results, it can be stated that trust that has been built by each of the parties has been very good, it was seen from their interactions, their agreements sustainability plan and the efforts of each party to comply with the memorandum of understanding as a foundation of collaborative. however, the problems of public participation in the management of religious tourism area is still minimal, therefore the priority aspects that must be done after the revitalization is to build public confidence so as to create in the response and feedback especially public affected by the impacts of revitalization program. in addition, it aims to measure the level of success of the revitalization program based on increased social, economic and public welfare. the following are some of the research results presented by several informants related to building trust between the government and local communities who work as street vendors in the banten lama religious tourism area. pw informant, a street vendor said the following: the local community's trust in the government is very good, we fully support this revitalization program, but honestly from the aspect of community participation in the management of religious tourism areas, it is still minimal. we are not involved when it comes to aspects of choosing a strategic location for a place to sell. our hope for the government to provide access for visitors to come to the location of street vendors. (interview, january, 26, 2021). informant n, who is also a street vendor by profession, said the following: we are quite happy that the location for selling has been facilitated, but the location lacks a strategy and the visitors are quiet. the government should provide a room or place that can attract visitors in the area where street vendors are located. we have conveyed this but so far there has been no response (interview, january 26, 2021). next, the researcher conducted interviews with the community related to parking management and security in the religious tourism area of banten lama. excerpts from the interview with informant r are described below: we are quite grateful because the government has handed over parking and security management to the community, although not entirely. at the beginning we wanted the community to manage it, but indeed the policy from the government is only in certain locations so we can only obey the policy (interview, january 28, 2021). research findings indicate that communication between the government and local communities has been effective, this is evidenced by the availability of merchant locations for street vendors and community involvement in parking management and security. communication and coordination that are transparent and accountable among the parties who do the collaboration become a prerequisite for the creation of trust. study conducted by (rigg publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 340 & mahony, 2013) found a fact that a consistent theme in the field is the high frustration level among the parties to cooperate because they do not achieve the goal, the low enrollment, more concerned with personal interests, poor managerial relationships and low trust as the major barrier of the effective local collaboration effort. building trust in the process of local government collaborative is the duty and responsibility of each head of the region and facilitate the deliberations or meetings that are active and productive (vangen & huxham, 2003), therefore, the trust becomes a key factor and determinant of whether a program that has been implemented can be maintained and even can be improved. in this case building trust not only between the parties to cooperate but also build confidence in the public that are restricted by the impacts of the revitalization program. one important dimension of collaborative is trust (thomson & perry, 2006), and public confidence will be awakened when the local government seeks to encourage active participation by involving them in various post-revitalization program as including parking management, security and religious tourism area. in addition to efforts to improve the economic welfare, regional governments can encourage the public to improve the capacity and independence in the homestay aspect of the provision for visitors and produce souvenirs which may be a typical product of the banten lama religious tourism. 3. commitment to process giving priority to the process of the results achieved to be one of the evaluation instrument of local government collaborative. the process becomes important to be evaluated because in the process, there is an interaction between actors, dynamics, challenges and barriers, conflict and success. therefore, the ability of the actors in the local government collaboration policy commitment to be important in determining achievement of objectives. commitment to the process is realized in viewing collaboration as an integrative processes that treat diversity as a basis and consideration towards mutual understanding, collective belief, trust, sympathy and implement jointly options (thomson & perry, 2006). the findings of this study showed that a commitment to the sustainability of the revitalization program of the banten lama religious tourism area is still quite good, it can be seen from the communications made between the parties post the revitalization still exists and has the same view that the revitalization of the banten lama religious tourism area is a program that are continuous and still require management process at a later stage. several research results through interviews provide positive indications of communication. as stated by an asj informant, one asn from kasemen sub-district serang municipality said the following: alhamdulillah, when it comes to communication and coordination, both parties from the banten provincial government, serang city government and serang regency government have held talks and all have the same view that after the revitalization of old banten does not stop here, the next program will be held -next advanced program (interview, februari 04, 2021). to confirm the results of the interview above, the researcher confirmed with informant m, who is an asn in banten village. the interview excerpts are as follows: yes, it's true, we from each stakeholder have mutually agreed and hopefully can minimize sectoral interests which were initially very large. the point is the government's commitment to the community, and that then becomes a form of responsibility, besides that banten lama is a very large history of banten that must be managed and continuously preserved (interview, february 06 2021). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 341 however, the results showed that the synergy between sectors has not run continuously after the revitalization, this is due to the change of policy actors, especially the turn of the leadership of serang regent that requires their re-communication between the parties who perform the local government collaboration. the results of related research through interviews with informants bs and y are described as follows: we are still waiting for the inauguration process for the regional head election for serang regency, while it is currently held by the executor so that the instructions for the next program are still uncertain. this is a concern that is not sustainable due to the change of leadership (interview, february 19, 2021). informant y gave a different answer, who said that the sustainability of the program would continue regardless of who was elected, as quoted from the following interview: the program must continue to run whoever the leader will be, it seems that the old leader was elected and it should be if the post-revitalization programs of banten lama continue to run, the important thing is that communication between parties goes well both between the government and the community (interview, february 19, 2021) . the commitment is shown through process and result local governments involved in collaboration local governance has a high sense of responsibility towards the running processes and results achieved (sururi, 2018). this means that the involvement of all parties in building and maintaining a commitment to the process becomes a necessity as well as indicates a sense of responsibility towards the programs that have been implemented before. the ability of the parties to synergize through a commitment capital to the process becomes a performance measure post the revitalization of the banten lama religious tourism area. 4. understanding the shared results and the interim results one of the important agenda in measuring achievement of the objectives of collaborative local regional government in implementing the shared program can be seen from the common understanding of the interim results that have been achieved. it becomes critical because it is not easy to achieve a program in which there are various parties with different interests and there are still contained the sectoral ego interests. therefore, an understanding is needed that the success of the program is the contribution of all parties who carry out the collaboration. based on the results, it was found the facts that there are still not optimal spatial arrangement of tourism support area (kpw) for street vendors. function of less strategic spatial planning is still a barrier for street vendors to increase profit. this is due to a separate room and are outside the area of religious tourism becomes an obstacle for visitors to come to kpw that is provided for street vendors. as expressed by several informants who work as street vendors who said the location of the kpw was not strategic and very difficult to reach by people who visited the banten lama religious tourism area. informant j said the following: the location of the kpw is very difficult to reach by the community, this results in a lack of profit from selling. as we previously hoped, the location should not be too far from the center of tourists visiting. even if we have to endure, we ask for the repair of supporting facilities and infrastructure so that tourists are comfortable visiting and finally buying (interview, february 23, 2021). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 342 therefore, efforts of dialogue and positioning of street vendors as partners is a fundamental principle and as part of the collaborative governance management so as to drive the success of revitalization (sururi, 2018), it is expected that with dialogue, then solutions of integrated spatial arrangement between the kwp and kwr can be implemented. then the problems that researcher has encountered is the management of the parking area for visitors that overlaps and no coordination. the conditions of illegal parking at expensive rates administered by unscrupulous causes disappointment of the visitors, so that, it requires further intervention by the regional government in addressing these issues. informant n representing street vendors said as follows: indeed, the management of the visitor parking area still overlaps and there is no coordination. so between the government and the community there is still no agreement, for example about changing times and schedules, then the government still has not fully submitted to the community about parking management. this finally makes people often confused about parking management (interview, february 25, 2021) encourage intensive and solutive coordination among regional governments and communities in the management of the parking area should be carried out to provide comfort for visitors of the banten lama religious tourism area. solution through the establishment of partnerships between institutions design by involving the community in the management of the parking area with the duties and responsibilities of same prices that are accessible to visitors. capacity evaluation of local government colllaborative 1. intellectual capital human capital (human resources), structure capital and customer capital are owned intellectual capital components in the fulfillment of the local government collaboration capacity. human resource capacity plays a very important role in the implementation of local government management (darmi, 2018). human capital is the capability of an individual to give a way out to the public in an innovative way, structur capital is part of human capital, while customer capital is the organization’s values in relationships with the public (stewart, 1998). intellectual capital is collaboration and mutual learning in a successful long-term relationship. intellectual capital is an effort to establish a financial value to knowledge in a particular economic entity (legcevic, 2015). human capital or human resources within the inter local governmental collaboration in the post-revitalization of the banten lama religious tourism area is a civilian state apparatus of each regional government namely banten province, serang regency and serang municipality. facts of the study showed that political will of each head of local government is very strong in realizing the four aspects, so that the intellectual capital is manifested of each regional head. in addition, factors of leadership as a major capital of regional head in the implementation of collaborative was instrumental in realizing the goals. with the human resources, intellectual capital is dynamic and specific as the context of uncertainty and complexity of the environment that will affect the measurement of the organization (nazari, 2015). in this case, the capacity of human resources in the implementation of local collaborative plays an important role and as the main capital in overcoming various problems after the revitalization of the banten lama religious tourism area. representation of the three regional heads are represented by their respective regional heads in realizing the capacity of regional collaboration demonstrated through four aspects: open dialogue, trust, commitment to process and understand the shared results. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 343 2. social and political capital. in addition to the intellectual capital, two important factors in the evaluation of the capacity of local collaborative are the social and political capital. both of these aspects are like the two currencies that are inseparable and complementary. the ability of regional governments in managing both the capital becomes an important agenda in the process of local collaboration. it is not in spite of the fact that both the capital have significant implications for the achievement of objectives and direct touch with the public interest. both these dimensions will generate new institution, changes and perceptions and new norms (legcevic, 2015) based on the results, it can be argued that the homogeneity of those three areas of social capital such as religious values, norms and cultural similarity becomes a driving factor of success for local collaboration government. as stated by asj informant, an asn in kasemen sub district, serang municipality that the banten lama area is inhabited by the majority of the muslim population, making it easier for local governments to take a social approach through collaboration between communities and between local governments. the results of the interview excerpts are described as follows the government has the desire that after the revitalization of banten lama can continue to have a positive impact on the community. therefore, we continue to communicate with the community through various meetings, the aim is that this revitalization can be accepted by the community. (interview, 01 march 2021). at different times, the researcher conducted interviews with informant y, an asn of the serang municipality government regarding the obstacles to cooperation with the serang regency government and the banten provincial government, the results of the interview excerpts are described as follows: it is clear that the collaboration between the governments of serang municipality, serang regency and banten province is based on the same vision and mission, namely after the revitalization of banten lama into a historic area that has values and is able to attract tourists from various regions in indonesia to visit (interview, 5 may 2021). social capital is manifested in the culture of mutual cooperation and traditional forums between residents (widayani & rachman, 2013). almost no conflict of values that hinder the process of local collaboration government. with homogeneous social approach, problems can be solved. nevertheless the strength of social capital is not able to guarantee the political capital, in this case, the determination of the political will of each regional head is untested and still found obstacles that hinder the performance of political communication in the field. one of the political capital that supports the success after the revitalization of banten lama as a religious tourism area that has historical values is the signing of a memorandum of understanding between the banten provincial government, serang city government and serang regency government. main square, keraton surosowan area, istana kaibon, benteng speelwijk, kawasan pecinan tinggi, amphitheater, canal and islamic center, serang municipality government has authority over tourism support areas (kpw) and sukadiri terminal, while serang regency government has regional authority tasikardi tour. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 2 | juli 2023: 334-347 e-issn 2715-9256 =========================================================================== budi hasanah & ahmad sururi evaluation of collaborative local government post revitalization of area banten lama tourism 344 conclusion the face-to-face dialogue approach between the government and the community in overcoming the problems of maintaining and managing the revitalization of the religious tourism area of banten lama is still not supported by shared motivation which includes attitudes, values and decision making. in addition, there are still normative barriers such as authority and differences in perspectives between local communities and the government. on the other hand, the trust that is built between the government and the community has increased, as well as the commitment to each activity process shows a fairly good indication, this can be seen from the interaction, communication and sustainability plans and the efforts of each party to comply with the memorandum of understanding as the basis for cooperation. although it still leaves the problem of the lack of community participation and the spatial planning of the tourism support areas (kpw) is still not optimal for street vendors. the perspective that can support the level of success of cooperation between local governments is the high political will of each regional head (serang city government, serang regency government and banten province) is very strong, this is the intellectual capital of cooperation and harmonization of social values that develop in society. on the other hand, political capital and shared interests through a memorandum of understanding make cooperation between the three governments effective in the future. references agranoff, r., & mcguire, m. 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(2013). studi tentang kemunculan modal sosial. jurnal kebijakan dan administrasi publik, 17(november), 65. https://doi.org/https://doi.org/10.22146/jkap.6855 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 206 strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector lia kusumawati1, eko prasojo 1 universitas indonesia, indonesia; lia.kusumawati@ui.ac.id received: january 13, 2023; in revised: february 18, 2023; accepted: march 14, 2023 abstract digital talent competency is an urgent to fulfill the digital competency requirements need in the labour industry. the world economic forum report in 2018 estimated that nearly 75 million jobs will be lost as a result of artificial intelligence technology development in 2025, but it is also estimated that nearly 133 million new jobs will be created. this makes the gap in competency requirements for digital talent in the banking sector unavoidable in the digitalisation of the economy. the banking industry requires competent human resources in order to improve the quality and variety of financial services products based on digital technology. the purpose of this article is to determine ojk's strategy in developing human resources in the banking industry, which is one of the important factors to improve competence and understanding of financial services products, so as to provide services that prioritise consumer protection and productivity. this research uses descriptive qualitative methods through literature studies, observations and interviews. the results show that efforts to fulfill the competency gap require planned, measurable, and sustainable human resource development by preparing the indonesian national work competency standards, preparing the indonesian national qualifications framework, increasing human resource development through training, seminars, and workshops and fulfilling competency needs in the field of digital technology through the preparation of the digital competency dictionary. keyword: digital transformation, talent, competency. introduction banks play an important role in the process of financial traffic in managing a country's financial system. the era of the industrial revolution 4.0 has caused disruption and transformation in daily life and the world of work (fairuzzabadi, et. al., 2021). the development of information technology has led to phenomena such as the "digital economy", a radical transformation of the financial sector which includes the activities of banks, insurance companies and other financial organizations (imelda, et. al., 2021). the banking industry must be swift in responding to changes to suit the needs of the industry as a whole. in the era of financial technology, information technology and internet needs are factors of change that must be adjusted by banks. inevitably in the digital economy transformation process, the bank must invest more in technology infrastructure to meet its operational needs. the evolutionary processes that occur in society, related to the introduction of the internet into almost all areas of human activity, have forced banks to automate and digitize all processes and products offered (tsindeliani a, et.al., 2022). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 207 on the other hand, the bank must also invest in human resource development needs to be able to digitize banking services. regulated in the financial services authority regulation number 12/pojk.03/2018 concerning the implementation of digital banking services by commercial banks, the banking industry also continues to strive to innovate by developing digital banking. apart from digital banks, banks are also developing digital products such as internet banking, mobile banking and other digital services to meet current customer needs. in figure 1 and figure 2 are banking statistics in indonesia which show a decrease in the number of bank offices which is inseparable from changes in customer behavior which have started to reduce the intensity of coming directly to branch offices to make transactions and have switched to using mobile banking technology and atms in making transactions digital and money withdrawal. in addition, this can also reduce the operational costs of banking activities. figure 1. statistics on the number of banks in indonesia source: financial services authority (ojk) (processed) figure 2. statistics on the number of bank offices in indonesia source: financial services authority (ojk) (processed) 2014 2015 2016 2017 2018 2019 2020 jumlah 119 118 116 115 115 110 109 104 106 108 110 112 114 116 118 120 2014 2015 2016 2017 2018 2019 2020 jumlah 32737 32963 32730 32285 31618 31123 30733 29500 30000 30500 31000 31500 32000 32500 33000 33500 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 208 economic digitalization has an impact on people's lifestyle patterns. technological innovation has shifted the way consumers obtain goods and services from conventional methods to online platforms. thus the banking industry will face the greatest impact from technological changes and other new digital competitors in the financial market and revolutionize conventional business (santoso, et al., 2021). financial technology (fintech) has had a major impact on every aspect of financial services and is revolutionizing the entire financial industry through virtual change (goldstein, 2019). in recent years, fintech has developed very rapidly globally, including in indonesia and the company's business patterns through offering digital services have also changed (santoso, et. al., 2021). the demand for financial talent is growing rapidly. industry needs not only refer to professional talent in finance and economics but also integration of knowledge about finance, technology, innovation and the ability to develop fintech in a sustainable manner, so that they become competent to work in today's digital era (santoso, et. al., 2021 ). technological changes will force workers to invest in acquiring additional skills for their basic profession (grigorescu, et. all., 2021). mckinsey global institute (2018) identified skills that will no longer be needed in the future, such as basic cognitive skills, physical and manual skills. meanwhile, following technological developments, the financial industry has identified several skills that will be needed in the future, such as technological skills, social and emotional skills, and higher cognitive skills. figure 3. sector job shift by 2030 source: mckinsey global institute skill shift: automation and the future of the workforce. 2018. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 209 in the figure above there are groups of jobs that will continue to grow and will become jobs needed in the coming years that put more emphasis on expertise in the digital field. meanwhile, as in the example above, jobs that currently exist in the banking sector, such as accounting, insurance sales agents and tellers, will increasingly experience a decrease in demand. this is supported by banking data in figures 1 and 2 which show a significant decrease in the number of branch offices and human resources in the banking sector. so it can be said that digital technology is giving way to the emergence of new jobs that require high digital skills and abilities (karaboga, 2020). the world economic forum's 2018 report predicts that nearly 75 million jobs will be lost as a result of developments in artificial intelligence technology by 2025, but it is also estimated that nearly 133 million new jobs will be created. at the same time, 54 percent of employees are expected to retrain digital skills and abilities to take advantage of this new job opportunity. figure 4. top ten most emerging and declining roles between 2013-2017 as observed in hiring trends, by industry . source: the future of jobs report 2018. the projection of the need for labor in the financial services sector is as shown in figure 4 above that the profession in the banking sector is one of those affected by the decline in labor demand. therefore, developing a workforce with digital skills, acquiring and retaining digital talent are the most frequently discussed topics from business and hr leaders in companies or organizations today. kovlov (2019) reveals that it is important to consider digital culture and the formation of individual digital competencies by using digital technology for hr development means that hr in the region must be sufficiently advanced with the digital competencies available in the population. this will create new opportunities for the digital economy in increasing social integration within the scope of the industry. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 210 digital talent is also a key element of national economic transformation (qi, y., jia f., 2021). enterprise digital talent refers to those who use professional scientific and technological knowledge to contribute to the company's digital transformation business development based on the company's digital transformation needs (zhu heliang, wang chunjuan, 2021). meanwhile, digital competence is a broad concept that combines various competency-based capabilities and communication technology skills that integrate knowledge and attitudes (wahyuningtyas, 2021). so it is necessary to study further regarding the development of measurable digital talent competencies. nicoletti in the book banking 5.0 how fintech will change traditional banks in the "new normal" post pandemic (2021), the relevance of fintech organizations comes from bill gates' statement about financial institutions that "banking is needed, while banks are no longer needed". this results in fintech organizations playing a fundamental role in developing solutions that address the needs of financial services. higher customer loyalty, new revenue sources and more efficient operating costs are some of the benefits that make fintech organizations attractive to traditional financial institutions. to respond to changes in consumer behavior, competent human resources are needed by the banking industry to improve the quality and variety of digital technology-based financial service products. in karaboga (2021) it is stated that the government must have the ability to adapt quickly to changes in the environment and must create a system to understand the latest trends and developments in a country to encourage the adoption of new skills, abilities and policies (mergel, gong, & bertot, 2018). human resource management as a strategic and coherent approach in managing the organization's most valuable assets in which the people working in the organization individually and collectively contribute with the aim of ensuring that the organization is able to achieve its goals and success through the people it has (armstrong, 2006). ulrich and lake in armstrong (2006) say that human resource management systems can be a source of organizational capabilities that enable organizations or companies to learn and take advantage of new opportunities. human resource management objectives include organizational effectiveness which aims to support programs in increasing organizational effectiveness by developing policies in the areas of knowledge management, talent management and in creating a "good place" to work (amstrong, 2006). in (amstrong, 2006) the purpose of resource management is to ensure that the organization obtains and retains a skilled, committed and well-motivated workforce. so to meet the needs of employees in the future in increasing the potential and developing the skills of each individual is to provide continuous learning opportunities and skills development. human resource development in the banking industry is an important factor in increasing competence and understanding of financial services products, so that they can provide services that prioritize consumer protection and productivity. however, the identification of strategic competencies has changed following the development of digital transformation which encourages the use of digitalization in all aspects of business processes (santoso, et. al., 2021). the financial services sector is one of the important pillars in supporting national economic growth, so that the development of human resources in the banking industry is the responsibility of all stakeholders. currently, companies need talented employees to achieve superior and competitive organizational performance. human resource development programs in the financial services sector (sjk) must anticipate the possibility of publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 211 the emergence of new professions, especially in the banking industry so that it remains a sustainable industry. therefore, it is necessary to make various efforts to meet the competency needs of human resources in the field of digital technology through planned, measurable and sustainable hr development programs in the banking industry (rinaldi, 2022). method the approach used in this study is to use a post-positivist paradigm supported by qualitative data collection. this is in line with the postpositivist approach which can be used to achieve an in-depth and comprehensive understanding of all phenomena that occur, by means of in-depth interviews and observations. the data collection technique in this research is field research. this technique is carried out by the author by interacting directly (in-depth interviews) with relevant sources to get answers to research problems and literature studies including books, documents and other sources, such as journals, mass media, and others that aim to gain knowledge about related issues. result and discussion in an interview with the director of hr development for the financial services sector, digital talents are needed in the financial services industry, apart from increasing effectiveness and productivity at work, digital talents can support a company or agency to continue to develop, innovate and be sustainable (rinaldi, 2022). ojk institute has developed human resources in the banking sector, among others, as follows: 1. preparation of indonesian national work competency standards (skkni) in the banking sector, including skkni for banking risk management, skkni for internal bank audit, skkni for general banking, skkni for treasury, skkni for wealth management, skkni for funding and services, skkni for compliance, skkni for banking operations, skkni for banking credit, skkni for bpr, and skkni for bprs. 2. formulation of the indonesian national qualifications framework (kkni) in the banking sector, including the kkni for banking risk management, kkni for treasury, kkni for rbs, and kkni for bprs. 3. regular seminars or webinars every month that are not only specific to the banking sector, but can also be attended by cross-sectors from the capital market and the nonbank financial industry (iknb). 4. training in the form of workshops with themes including apu-ppt workshop, integrated grc workshop, bpr risk management workshop, and blockchain for banking workshop. ojk-institute through the blueprint for the development of human resources in the financial services sector 2021–2025, in the vision of realizing hr with professional character, integrity and global competitiveness in order to improve performance and missions carried out in order to develop standardization, methods of increasing competency, adequate infrastructure , and digital competence as outlined in the following figure: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 212 figure 5. vision and mission of hr development in the financial services sector one of the things in implementing competency standardization development in the fss is compiling a competency dictionary. the fss digital competency dictionary is a reference and recommendation for the minimum requirement for generic digital competence so that it can be used by the financial services industry in the context of developing digital competence in the banking sector, non-bank financial industry, capital markets, insurance and other financial institutions. competence by weigel and collins (2007 in child & shaw, 2019), categorizes the definition of competence as follows: 1) behavior (behaviour approach) defines competence as a focus on determining the distinguishing aspects of performance; 2) generic defines the general factors that contribute to overall performance; and 3) cognitive defines the mental capacity needed to perform the task. competence refers to individual skills and abilities, and therefore must be demonstrated and observable. competence leads to effective performance, which means someone who has competence must be better than someone who does not have competence, thus competence refers to behavior that distinguishes success from just doing the job. competence can be used to clarify and define "what" in terms of skills, knowledge, and abilities that contribute to success in certain jobs and "how" approaches are taken regarding behaviors or attitudes that contribute to a job by providing the greatest value and contribution to organizational success. a survey conducted by capgemini and linkedin (2017) shows that the digital talent gap across organizations has become a major challenge affecting competitiveness and progress of digital transformation, where the talent gap is in both hard and soft digital skills. the lack of digital talent in an industry is a challenge that must be prepared by implementing a strategic plan to cover the capability gap in digital competence. ojk has described the level of competence or level of proficiency in the following definition table: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 213 table 1. definition of competency level level definition keywords level 1 (basic) knowledge • have basic skills • able to apply knowledge with guidance understand, implement, implement, complete, discuss. experience have minimal experience application need direction when faced with an unfamiliar situation level 2 (intermediate) knowledge • has complex abilities according to his field • able to apply knowledge effectively in accordance with the field implement, refine, calibrate, monitor, identify and solve problems, align, forecast, modify experience have sufficient experience related to the field application • can carry out activities and handle and overcome complex situations through various analysis approaches and planning carried out independently. • it only requires minimal direction in carrying out its duties • able to provide direction to others regarding conditions in accordance with the field of duty level 3 (advanced) knowledge • have comprehensive and complete capabilities related to their field and related to other fields • able to carry out activities and handle and overcome complex situations critically and strategically analyzing, managing, justifying strategic changes, giving and defending opinions, directing experience have extensive experience application able to provide direction and develop related to critical strategic and ambiguous matters meanwhile, the digital competencies that form the basis or guidelines for competency development are as follows: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 214 figure 7. digital competency list source: financial services authority (ojk) conclusion generic digital competencies can be used throughout the financial services industry, both the banking sector which has been significantly disrupted by the era of financial technology, where the banking sector is required to increase the development of its hr talents in utilizing technology and changing its service patterns to become customer centric. the lack of digital talent in an industry is a challenge that must be prepared by implementing a strategic plan to cover the capability gap in digital competence. ojk in this case as a regulator that plays an important role in the financial services sector has carried out the right strategy with the presence of a digital competency dictionary. based on the competency model that has been established as a competency dictionary guide, each agency or company can identify the level of proficiency of employees or prospective employees by utilizing the competency model that is determined based on the needs of each agency or company in order to support the digitization and digitization process. in developing hr talent, ojk has implemented the skkni, prepared the kkni, held webinars, seminars and also required training for the industry. references armstrong, m. (2010). armstrong's essential human resource management practice: a guide to people management. kogan page publishers. armstrong, m. (2020). strategic human resource management: a guide to action. koganpage. azizatun, n, b. (2021). indonesia's digital talent policy readiness. public administration journal of research, 3(1). diamandis, p. f. (2008). financial liberalization and changes in the dynamic behaviour of publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 215 emerging market volatility: evidence from four latin american equity markets. research in international business and finance, 22(3), 362-377. fairuzzabadi, z. h. (2021). human resources development model for the industrial revolution 4.0 era in aceh, indonesia. turkish journal of computer and mathematics education (turcomat), 12(5), 44-55. fu, j., & mishra, m. (2022). fintech in the time of covid− 19: technological adoption during crises. journal of financial intermediation, 50, 100945. gilch, p. m., & sieweke, j. (2021). recruiting digital talent: the strategic role of recruitment in organisations’ digital transformation. german journal of human resource management, 35(1), 53-82. grigorescu, a., pelinescu, e., ion, a. e., & dutcas, m. f. (2021). human capital in digital economy: an empirical analysis of central and eastern european countries from the european union. sustainability, 13(4), 2020. karaboga, t., gurol, y. d., binici, c. m., & pınar, s. a. r. p. (2021). sustainable digital talent ecosystem in the new era: impacts on businesses, governments and universities. istanbul business research, 49(2), 360-379. kozlov, a., kankovskaya, a., teslya, a., & zharov, v. (2019, july). comparative study of socio-economic barriers to development of digital competences during formation of human capital in russian arctic. in iop conference series: earth and environmental science (vol. 302, no. 1, p. 012125). iop publishing. lewis, r. e., & heckman, r. j. (2006). talent management: a critical review. human resource management review, 16(2), 139-154. nicoletti, b. (2021). banking 5.0: how fintech will change traditional banks in the'new normal'post pandemic. springer nature. nicoletti, b., nicoletti, w., & weis, a. (2017). future of fintech. basingstoke, uk: palgrave macmillan. qi, y., jia, f., & li, j. (2021, may). construction and exploration of digital talent ability quality model in cold chain. in 2021 the 6th international conference on distance education and learning (pp. 325-330). ramdani, l., & boudinar, c. (2021, may). human resources management in the era of digital transformation in algeria: challenges and issues. in 2021 1st international conference on cyber management and engineering (cymaen) (pp. 1-4). ieee. sanghi, s. (2016). the handbook of competency mapping: understanding, designing and implementing competency models in organizations. sage publications india. santoso, w., sitorus, p. m., batunanggar, s., krisanti, f. t., anggadwita, g., & alamsyah, a. (2021). talent mapping: a strategic approach toward digitalization initiatives in the banking and financial technology (fintech) industry in indonesia. journal of science publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 206-216 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== lia kusumawati, eko prasojo strategy of the financial services authority in developing digital talent competence in the financial technology era in the banking sector 216 and technology policy management. saputra, n., prihandoko, d., & hidayat, b. (2020, october). collaborative capability: memperkuat ketahanan umkm melewati krisis covid-19. in seminar nasional manajemen dan call for paper (senima 5) (vol. 5, pp. 1-8). siagian, a. o. (2021). sumber daya manusia unggul 4.0. sdm unggul di industry 4.0, 17. tsindeliani, i. a., proshunin, m. m., sadovskaya, t. d., popkova, z. g., davydova, m. a., & babayan, o. a. (2022). digital transformation of the banking system in the context of sustainable development. journal of money laundering control, 25(1), 165-180. umam, k., fika, r., manullang, s. o., & fatmawati, e. (2023). bibliometric analysis on policy strategies regarding hiv/aids. hiv nursing, 23(3), 376-387. waddill, d. d. (2018). digital hr: a guide to technology-enabled human resources. society for human resource management. wahyuningtyas, r., alamsyah, a., & diliana, n. a. (2021, october). mapping digital talent based on competency using social network analysis. in 2021 2nd international conference on ict for rural development (ic-ictrudev) (pp. 1-5). ieee. wicaksana, y. s. a. s., & perdhana, m. s. (2021). persepsi kepuasan kerja terhadap strategi manajemen talenta (penelitian fenomenologi). syntax literate; jurnal ilmiah indonesia, 6(5), 2566-2581. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 28 democracy in the digital era as a challenge and opportunity for public participation endang try setyasih institut pemerintahan dalam negeri, indonesia; endang_try@ipdn.ac.id received: december 20, 2023; in revised:february 20, 2023; accepted: march 10, 2023 abstract information and communication technology (ict) has brought about significant changes in the political system and government, especially in facilitating public participation and promoting democratic values. this paper discusses the challenges and opportunities faced in strengthening public participation in democracy in the digital era. this study uses a descriptive qualitative approach with a literature and data review method to discuss the extent to which ict can increase public participation in the context of democracy. the research results show that information and communication technology provides new opportunities for public participation in political and governmental processes. public participation through democracy in the digital era can increase accessibility, speed up the decision-making process and increase transparency in government. however, challenges such as the digital divide, information trust and security, and lack of organized citizen participation must be overcome. keywords: information and communication technology (ict), democracy, digital era, public participation. introduction judging from the reality that is present in today's society, the development of information and communication technology (ict) is something that continues to overshadow people's lives. the rapid advancement of technology inevitably provides various conveniences for society. various conveniences that are felt at this time can be said to be able to reach various aspects, especially information. in the midst of ict advances, people can easily obtain information through the technology they use, such as gadgets and laptops that are connected to the internet. ease of accessing the information needed can be obtained by simply browsing through technology that is connected to the internet (sasmita, 2011). the rise of people who use gadgets is able to provide interaction with each other, so that information exchange can occur between people through technology. media and technology have provided new ways for us to easily obtain information and ideas, to interact with friends and strangers and new ways of understanding the world, our identities and the future. in looking at how the current implications are. the use of technology is almost carried out by the world community, so that through technological media, the world community is able to interact with each other in the space provided by this technology which is called cyberspace (hasfi, 2019). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 29 indonesian society has also become an integral part of global developments in the ict field. data from the association of indonesian internet service providers (apjii) in 2017 shows that the penetration of the indonesian people to the internet has reached 143.26 million people. from this figure, 87.13 to 89.35 percent of them use social media facebook, whatsapp and instagram, respectively, amounting to 130 million, 99.2 million and 53 million people. as many as 75 percent of internet users are indonesian residents aged between 13 to 18 years (permadi, 2017). as we all know, normatively democracy has existed since independence, namely liberal democracy and soekarno's guided democracy, as well as pancasila democracy which gave birth to suharto's autocratic leadership. however, substantially democracy in indonesia has been running since the collapse of the suharto regime in 1998 marked by regular general elections, participation of voters through parties, lawmaking through legislators, and monitoring of cabinet performance through government institutions, thus democracy is not a commodity. new to this country. time has proven that democracy in indonesia has been tested a lot. civil liberties that were almost taken away, at the end of the period of suharto's autocratic government which discredited ethnic chinese descent, are now no longer visible and even one of the residents of chinese descent, is now leading jakarta (denny, 2021). the phenomenon of terrorism in indonesia also colored the test of democracy, even to the emergence of efforts to establish an islamic state in indonesia (nii) and an islamic state in iraq and syria (niis), democracy still survives in this country. it is not surprising that freedom house, an american research institute that has mapped the success of implementing democracy in a country, said that indonesia is one of the developing countries that has succeeded in implementing democracy (rijal, 2017). democracy in the digital era is simply a political activity that uses digital channels, especially as a form of political participation or raising public support (wilhem, 2003). where in this sense public participation is manifested through technological media, for example the internet (kristian,2019). digital democracy guarantees freedom of speech, so internet or information technology users can express their own opinions without significant control. everyone can conclude or convey their ideas, even the craziest thing. through this digital democracy, information or political studies can be produced freely, can be disseminated to public spaces, and can be fully manifested freely via electronic mail, even websites (juniarto, 2016). in addition, democracy in the digital era also has an impact on political representation and voter participation. in this case, digital media can influence public views of political candidates and political parties. therefore, it is necessary to increase digital literacy and develop neutral and balanced media to avoid political polarization and strengthen rational voter participation (alatas, 2014). however, the freedom of speech guaranteed by digital democracy can also pose challenges, such as the spread of hoaxes and propaganda that can influence people's views on political issues (kristian, 2021). therefore, efforts are needed to ensure that information disseminated through digital media is accurate and accountable. on the other hand, digital democracy also provides opportunities for civil society and the private sector to develop ict initiatives and applications that encourage public participation and strengthen community involvement in political and governance processes. thus, democracy in the digital era provides opportunities and challenges for inclusive and sustainable public participation (nurdin, 2018). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 30 democracy in the digital era provides challenges and opportunities for public participation and the political process and governance as a whole (kristian,2022). this opportunity can be used to strengthen inclusive and sustainable public participation, as well as increase government transparency and accountability. however, challenges such as hoaxes and propaganda can threaten freedom of speech and sound political representation. therefore, there is a need for cooperation between the government, civil society, and the private sector in developing regulations and initiatives that encourage healthy and quality public participation in the digital era (irawan, 2017). based on the reality above, the authors feel interested in analyzing the phenomenon of the development of information and communication technology for the development of democracy in the digital era as well as opportunities and challenges for public participation with research entitled: democracy in the digital era as challenges and opportunities for public participation. it is hoped that this research will contribute to readers regarding political participation which is the right of the people in the midst of today's modern technological advances. this research also serves as a reference and reference for similar research, so that it can be used as a model for other studies and then used to fill small gaps in the study of political participation and citizenship, especially in indonesia. methods the research method that researchers use is a case study research using a descriptive qualitative approach. as quoted from moleong (2007) defines qualitative research as a research procedure that produces descriptive data in the form of written and spoken words from people and observed behavior. this approach was chosen in order to find out more about the phenomena contained in the research. researchers also in research collect secondary data or study literature. this literature is in the form of scientific journals both nationally and internationally, as well as books that support the research process. the literature taken is adjusted to the research topic, namely about political participation and democracy. literature review is carried out through the process of reading, summarizing and concluding discussions that are relevant to the researcher's research. the summary is then compiled into a schematic and analyzed to produce conclusions that can be selected as concepts or references in research. results and discussion democracy in the digital age some 20 years ago there was much hope that digital communications would strengthen the democratization drive. digital communication is seen as facilitating and expanding the exchange of ideas. in addition, it will be more difficult to control the voice of the people who want to be critical of those in power, be it the government or others. recently, however, the opposite view has strengthened even more. digital communication is seen as causing many problems, both as a means of consolidating the voices of the people who want change and as a means of political communication with the government (heryanto, 2018) in fact, do digital communications strengthen or weaken democracy? does democracy produced by a digital society have a form that is not the same as conventional democracy? so far, many discussions about digital influence have looked at it in terms of impact, not from publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 31 changes in the foundations of democracy itself. is democracy interpreted as a government where the people can speak or is it interpreted as a government accountability system? the two are not always the same, where the second talks about the quality of the system and does not focus on the breadth of voice opportunities. the two will meet if the voice of the people can continue to improve accountability mechanisms. according to hacker & dijk (2000) digital democracy is an effort to implement the concept of democracy without being confined by time, space, and physical conditions. meanwhile, according to hague & loader (2005) digital democracy is a phenomenon of how the development of digital technology influences democratic practices and political processes. digital technology plays an important role in strengthening democracy which is based on social networks. many believe that digital technology can accelerate the development of democracy and facilitate the "quantum leap" of democratization. professor stephen coleman from the oxford internet institute argues that e-democracy methods and processes are able to transcend distances (geographical, informational, cultural, emotional) between people and are able to represent them, this is what is commonly referred to as direct representation (coleman, 2017) according to dahlberg (2001) digital democracy has an important position. the answer to the needs of the future formulation of democracy. an era in which the entire system of life and statehood has been digitized. this demand is inevitable for democracy to adapt to this new horizon of information and communication systems. available digital tools must be accommodated to strengthen democratic systems and practices. so that democracy is getting stronger in conception and more perfect in practice. dahlberg (2011) then describes the position of digital democracy in political practice as individual liberal, deliberative, counter public, and autonomist marxist. in these four sectors, digital democracy plays a very important role. the position is very beneficial. digital democracy opens opportunities for every individual to realize their interests through the available liberal political system. digital devices offer all the conveniences for this by spreading information and communication channels for every citizen to use to realize their political aspirations. digital democracy connects voters with their representatives in government or parliament. digital devices facilitate the process of communication and interaction between the two. digital democracy is a medium that is able to offer a perspective of increasing information effectively among individuals and representing it in the decisionmaking process as well as providing an opportunity for the public to obtain political information and directly related it through political practice (sabrina, 2018). the existence of digital media as a technology provides benefits for the functioning of democracy. digital media is a means of providing information to the public so that they are able to develop people's political knowledge. the existence of digital media often helps democratic practices that run in society. the existence of digital media is able to provide a forum for the democratic process of today's society which is closely related to technology in social life. so that it is able to provide an opportunity for the community to be able to participate in the democratic process. digital democracy also opens opportunities for direct democracy in society, especially with the government as a policy maker in a democratic country. so that there is a possibility that increasing public participation can occur in today's society (firdaus et al, 2021). in fact, the existence of information and communication technology is not only related to the availability of adequate physical infrastructure, although it cannot be denied that this publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 32 infrastructure is one of the prerequisites for success. the most important thing actually relates to the ability of technology to bridge distances and expand access so that information is available and can be used by anyone, anytime, and anywhere. according to leggewie and bieber (2008) the freedom to obtain or provide information effectively is more important than the potential to gain access in digital political processes. from this opinion it is implied that the existence of information and communication technology is actually a cross-border intermediary in presenting and accessing information for the public. the important point lies in the public's ability to utilize available information to form their opinion on public issues which will then influence the formation of public policy. the existence of media and technology is seen as a renewal of "direct democracy a la athens." athenian democracy required a general commitment to the principles of civic policy: service to the republican city-state and submission of private life to public concerns and the common good. the public and private spheres are intertwined. the people (demos) were involved in legislative and judicial functions, for the athenian concept of citizenship required their participation in these functions, by participating directly in matters of the state. if it is related to the existence of information and communication technology, the realization of the concept of citizenship as required by direct democracy in the style of athens seems to be created better. through the available technological media, citizens will be very easily involved and involve themselves in all aspects related to the common life. democracy in the digital age: opportunities and challenges for public participation digital democracy or digital democracy is a political activity that uses digital channels, especially as a form of political participation or raising public support. public participation in digital democracy is manifested through technological media, such as the internet. in a digital democracy, freedom of speech is guaranteed so that internet or information technology users can express their opinions without significant control. in a digital democracy, every citizen can draw conclusions or convey their ideas, even the craziest things. through digital democracy, political information or studies can be freely produced, distributed to public spaces, and can be fully manifested freely via electronic mail, even websites (juditha & darmawan, 2018). however, digital democracy also poses challenges and problems that need to be addressed. some of the challenges and problems faced in digital democracy are as follows: a. inequality of access or digital gap in the current digital era, access to information technology and the internet is very important for political participation. information technology and the internet provide opportunities for people to express opinions, seek information, and engage in political activities effectively. however, the main challenge faced in the era of digital democracy is unequal access to information technology in society (putra et al, 2014; kartini, 2017). unequal access to information technology can exacerbate inequality in political participation. citizens living in remote or developing countries often do not have access to the internet and information technology, which prevents them from expressing their political opinions effectively. this can cause their voices to be heard or ignored, so that they cannot influence political policy. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 33 however, the problem of unequal access to information technology does not only affect political participation, but can also deepen social and economic inequalities. citizens who do not have access to information technology often lack access to information and opportunities to gain new jobs or skills needed in the digital economy. this can exacerbate existing social and economic inequalities, and increase inequalities in political participation. to overcome the challenges of unequal access to information technology, efforts are needed to increase access to information technology throughout society, especially in less developed areas. governments can provide free internet access or subsidized internet access, and cooperate with the private sector and civil society to expand internet networks and information technology. in addition, efforts should also be made to build digital literacy and information technology skills among people who are less skilled, such as training in the use of information technology for farmers, fishermen, or remote community groups. thus, all people can participate in digital democracy and benefit from advances in information technology without exception. b. bad policy in the era of digital democracy, political policies are often made based on input from the public obtained through online platforms and social media. however, decision-making based on a majority vote on digital platforms does not always guarantee the quality of the decisions taken. the challenge faced in digital democracy is the possibility of the emergence of bad political policies, which do not consider broader interests or exacerbate existing problems (wibowo, 2017). one example of bad political policies that have emerged in the digital democracy era is the spread of false information or hoaxes. incorrect or invalid information is often easily spread on social media and online platforms, and can negatively influence people's views and decisions. this can endanger the integrity of political policies and the credibility of political institutions. in addition, online platforms and social media often provide space for acts of violence and extremism. radical and extremist groups can use online platforms to spread propaganda and carry out acts of violence or intimidation against people who hold different views. these actions can threaten the security and stability of the country, as well as exacerbate existing social conflicts. to overcome the challenges of bad political policies in the era of digital democracy, efforts are needed to increase digital literacy and critical skills among the people. communities must be trained to be able to distinguish between correct and incorrect information, as well as understand the implications of the political policies taken. in addition, the government also needs to take action to limit the spread of false information and online acts of violence through effective regulations and strict law enforcement. therefore, it is necessary to collaborate between the government, online platforms, and civil society to build a safe and inclusive digital environment. this can be done through increasing the transparency and accountability of online platforms, as well as building public awareness and oversight of harmful actions in the digital environment. with this effort, it is hoped that the political policies adopted can reflect the interests of the wider community and maintain the integrity of political institutions. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 34 c. privacy and security concerns concerns about privacy and security are major challenges that arise in the era of digital democracy. along with the increasing use of digital technology, users often submit their personal information into digital systems to carry out daily activities, such as shopping, communicating with other people, and conducting financial transactions. however, concerns often arise because users feel they lack confidence in the security and privacy of their data. one clear example of privacy and security concerns in the digital democracy era is the rise of data breaches by hackers. hackers often take over users' personal data, including credit card numbers, email addresses, and other important information. this can lead to financial losses and identity theft, and often hinders public participation in digital democracy activities (andriani, 2022). in addition, concerns about privacy and security can also be related to the unethical use of data by certain parties. many companies or organizations collect user data to develop marketing strategies or even make political decisions. however, users are often unaware of the consequences of collecting their data and how this data is used. this can threaten user privacy and security, and lead to mistrust of public policies. privacy and security concerns can also be barriers to public participation in digital democracy activities. users who feel a lack of trust in digital systems or platforms may be reluctant to participate in online discussions or voting, or even express their opinions. this can threaten the quality of public participation in digital democracy activities, as well as reduce the ability of digital democracy to represent the public interest effectively. therefore, the challenges of privacy and security concerns in the digital democracy era need to be seriously addressed by parties involved in the development and use of digital technology. there needs to be clear and strict policies and regulations to protect user privacy and security, and ensure ethical and responsible data use. in addition, it is also important to continue educating users about the importance of data privacy and security in the digital democracy era, as well as providing fair and equitable access for all users. in this way, privacy and security concerns can be addressed and digital democracy can thrive and be more inclusive. d. lack of regulation the lack of regulation in digital democracies is a serious challenge facing us today. without proper regulation, problems related to security, privacy, transparency, and the sustainability of digital democracy itself can arise. there needs to be rules governing the extent to which public participation can be carried out in the digital space and how law enforcement will be carried out in the event of a violation. without clear regulations, public participation can be manipulated by parties who have certain interests (cahyono, 2005). this can threaten the sustainability of digital democracy and encourage the emergence of misuse of technology for unhealthy political purposes. therefore, clear and firm regulations are needed to prevent such things from happening. in addition, the lack of regulation can also threaten the security and privacy of internet users. internet users must be protected by regulations governing their personal data and how it can be used. in the absence of adequate regulation, users' personal data may be misused and may jeopardize their physical and financial security. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 35 lack of regulation can affect the level of public trust in digital democracy. if internet users feel insecure about participating in politics in the digital space, they tend to avoid using this technology and prefer not to participate in democratic processes. this can threaten the sustainability of digital democracy and can affect the outcome of the democratic process as a whole. in facing this challenge, cooperation from various parties is needed to develop effective and adequate regulations for digital democracy. governments, international agencies and the private sector must work together to develop the right regulations to create a safe, open and democratic digital environment. besides the challenges and problems of digital democracy, it also creates opportunities for public participation. some of these opportunities are increasing accessibility, accelerating decision-making processes and increasing transparency in government. the explanation is as follows: a. improve accessibility one of the opportunities that arise in democracy in the digital era is increasing accessibility for the public to participate in political activities. with the internet and information technology, individuals can easily obtain information about public policies and express their opinions on issues that are considered important. this increase in accessibility can be done in various ways, such as by providing internet access that is more affordable and more accessible to the public. the government can facilitate the development of adequate telecommunication infrastructure in all areas, including remote or neglected areas. in addition, the government can also open access to public data and information through portals or online platforms that are easily accessible to the public. another opportunity is to reduce technological barriers to public participation. this can be achieved by providing training and technology support for individuals who are less familiar with technology or lack access to technology tools. the government can also facilitate the provision of affordable technology devices for the community, such as by providing subsidies or loan programs to purchase these devices. in addition, another opportunity is to provide more open and inclusive participation spaces. governments can facilitate wider citizen participation in decision-making processes by considering different groups of people and ensuring that their voices are heard and given the attention they deserve. one way to achieve this is by introducing an online platform that allows for open discussion and collaboration between government and society. in this digital era, people also have the opportunity to actively participate in political campaigns and social movements through social media and the internet. this opportunity can be utilized by individuals and community groups to voice their views and aspirations, garner support, and influence public opinion widely. the government can support public participation in campaigns and social movements by providing support or training for those who want to be involved in these activities. thus, increasing accessibility is one of the great opportunities in democracy in the digital era to increase public participation. the government can facilitate this opportunity by providing affordable and easily accessible internet access, reducing technological barriers, publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 36 providing more open and inclusive participation spaces, and supporting public participation in campaigns and social movements. b. speed up the decision-making process another opportunity for democracy in the digital era is to speed up the decision-making process. in a conventional democratic system, the decision-making process involves many stages, which can take months or even years. this is due to various factors such as lengthy legislative processes, complicated administrative policies, and time-consuming processes of public consultation. in a digital democracy, the decision-making process can be carried out more efficiently and quickly. technology allows governments to collect data and feedback from citizens in less time and at lower costs. for example, online surveys, digital polls, and online discussion forums can help governments understand people's needs and preferences quickly and efficiently. in this way, decisions can be made in a more timely manner and result in better and more targeted decisions. in addition, technology also makes it possible to speed up the process of collecting and analyzing data needed for decision making. with a sophisticated management information system, data can be retrieved and analyzed in a much shorter time than if it had to be done manually. this can help the government to make decisions that are more targeted and avoid mistakes or wrong decisions. furthermore, the use of technology also enables wider and more active public participation in the decision-making process. in a digital democracy, people can provide feedback directly through online platforms and social media. this allows the government to get more and more diverse input from the public directly, and quickly respond and take the necessary action. c. increase transparency in government democracy in the digital era provides opportunities to increase transparency in government. transparency in government can be defined as the ability of the community to monitor and supervise government activities and access to public information. in the digital era, information can be easily accessed via the internet and other technologies. therefore, the government can utilize technology to expand the accessibility of public information and increase transparency. one example of using technology to increase transparency in government is by providing an online platform for the public to view information about government spending, including budgets, expenditures, and contracts. platforms like these allow the public to monitor government activity in real-time and find violations or non-compliance more easily. in addition, by using social media, the government can promote transparency by informing public policies and enabling the public to provide feedback and input on these policies. governments can also use social media to announce public events and meetings, which will increase opportunities for the public to participate in decision-making processes. by expanding the accessibility of public information, the public can become better informed about government policies and decision-making processes. this will help increase public participation in the political process and increase public trust in government. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 28-39 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== endang try setyasih democracy in the digital era as a challenge and opportunity for public participation 37 by increasing transparency in government, the public can have more trust in government and public participation can be increased. in addition, it can strengthen government accountability and help minimize corruption. therefore, the government must utilize technology to increase transparency in government and expand the accessibility of public information to create a more open and accountable government. conclusion digital democracy offers significant opportunities for public participation in the political process. however, digital democracy also raises challenges that need attention and solutions. ensuring that digital democracy is inclusive and fair, promoting transparency and accountability, and addressing concerns around privacy and security are critical to strengthening public participation in democratic processes. to fully realize the potential of digital democracy, governments, civil society organizations and citizens need to work together to develop effective policies and regulations that promote transparency, accountability and inclusiveness. digital democracy has the potential to transform political processes and increase citizen engagement in discussing important issues affecting society, but it should be remembered that digital technology cannot completely replace direct participation in political life. therefore, public participation in other forms such as public debates, elections and community forums remains important in maintaining citizen involvement in the political process. in addition, the role of education in promoting public participation is also very important. education can help increase digital literacy and skills needed to participate actively in democratic processes. overall, digital democracy can be an effective tool for promoting inclusive and equitable public participation in the political process. however, to fully exploit this potential requires addressing challenges such as inequity in access, poor policies, concerns around privacy and security, and lack of regulation. by strengthening cooperation between governments, civil society organizations and citizens, and promoting public education and awareness about the importance of public participation, we can create a digital democracy that is inclusive, just and resilient. references alatas, s. 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(2001). democracy via cyberspace: mapping the rhetorics and practices of three prominent camps. new media & society, 3(2), 157-177. dahlberg, l. (2011). re-constructing digital democracy: an outline of four ‘positions’. new media & society, 13(6), 855-872. dedy permadi (2017). darurat literasi digital keluarga. denny, j. a. (2021). jatuhnya soeharto dan transisi demokrasi indonesia. cerah budaya indonesia. firdaus, i. t., tursina, m. d., & roziqin, a. (2021). transformasi birokrasi digital di masa pandemi covid-19 untuk mewujudkan digitalisasi pemeritahan indonesia. kybernan: jurnal studi kepemerintahan, 4(2), 226-239. halim, f. r., astuti, f., & umam, k. (2021). implementasi prinsip agile governance melalui aplikasi pikobar di provinsi jawa barat. kolaborasi: jurnal administrasi publik, 7(1), 48-67. hacker, k. l., & van dijk, j. (eds.). (2000). digital democracy: issues of theory and practice. sage. hague, b. n., & loader, b. d. 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(2007). metodologi penelitian kualitatif edisi revisi. bandung: remaja rosdakarya. nugraha, a., umam, k., & alia, s. (2022). pemanfaatan data untuk pembuatan kebijakan dalam penanggulangan pengangguran di kota bandung melalui aplikasi bandung integrated manpower management application (bimma). ministrate: jurnal birokrasi dan pemerintahan daerah, 4(3), 1-19. nurdin, a. h. m. (2018). menuju pemerintahan terbuka (open government) melalui penerapan e government. jurnal mp (manajemen pemerintahan), 1-17. nur, m. i., salomo, r. v., umam, k., & alia, s. (2019, november). interferences of bandung creative city in developing the creative economy of bandung city. in iapa proceedings conference (pp. 729-747). putra, a., susanti, c. d., yusari, i., silitonga, i., amrie, m. h., & dhakidae, d. (2014). politik pemilih muda: partisipasi politik anak muda di pekanbaru, jakarta, cirebon, palu dan jayapura. rijal, n. k. (2017). eksistensi dan perkembangan isis: dari irak hingga indonesia. jurnal ilmiah hubungan internasional, 13(1), 45-60. sabrina, a. r. (2018). literasi digital sebagai upaya preventif menanggulangi hoax. communicare: journal of communication studies, 5(2), 31-46. sasmita, s. (2011). demokrasi dalam bingkal digital. jurnal demokrasi, 10(2). umam, k., & ariyoso, d. (2019). manajemen kinerja kementerian sekretariat negara dalam mengelola pelayanan informasi publik. ministrate: jurnal birokrasi dan pemerintahan daerah, 1(1), 19-38. wibowo, b. p. (2017). partisipasi politik dalam demokrasi di era digital (studi pada website change. org indonesia sebagai platform petisi online) (doctoral dissertation, universitas negeri jakarta). wilhelm, a. g. (2003). demokrasi di era digital: tantangan kehidupan politik di ruang cyber. yogyakarta: pustaka pelajar. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 78 good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 1engkus, anisya septa pitaloka 1uin sunan gunung djati bandung, indonesia; engkus@uinsgd.ac.id received: december 16, 2022; in revised: february 09, 2023; accepted: march 10, 2023 abstrak bojongmalaka village has the authority to manage village funds tailored to the community's needs in developing and empowering village communities. the governance of village funds is regulated by applicable laws and regulations, starting from planning, implementation, administration, reporting, and accountability. the problem in this research is that in planning village funds, elements of the community are not included in the preparation of the village government work plan (rkpdes), the implementation process is still not following applicable laws and regulations, and their accountability to the community is not maximized. this study aimed to find out and describe the financial management of village funds in bojongmalaka village, baleendah district, bandung regency. this study uses a qualitative method with a descriptive approach. observation, interviews, and documentation used data collection techniques. data analysis techniques that researchers do with the stages of data reduction, data presentation, and conclusion. the results of the study revealed that the financial management of village funds in the village of bojongmalaka was still not optimal in planning, implementation, and accountability, even though the administration was by applicable regulations and in reporting the realization of the apbdes there was never a delay to the local government through the sub-district . keywords: governance, finance, village fund. introduction the village currently has the authority to regulate and administer its government according to the interests required by the local community based on community initiatives, origin rights, and traditional rights recognized and respected by the unitary state of the republic of indonesia (nkri). the existence of village development is the first step of change for the better. village development leads to the realization of village independence because village development activities must be self-managed by the village by utilizing human resources in the village as well as natural resources and the environment in a sustainable manner. development is carried out through planning by government officials starting from the village, sub-district, and district levels and involving the community accommodated in development planning meetings (musrenbang). planning is carried out to determine development priorities in the village for the community's welfare and to carry out budgeting, especially in implementing village development. the budgeting is sourced from one of the village revenues, namely village funds. to support the realization of good governance in village administration, village financial management must apply the principles of village financial management by the minister of home affairs regulation (permendagri) number 20 of 2018 concerning village financial management article 2, namely transparent, participatory, accountable, and carried out in an orderly and budgetary discipline (mendagri, 2018). with this principle in place, the village government must be swift in managing village funds to create a high sense of community trust in village government officials and make the village prosperous. according to icuk mailto:engkus@uinsgd.ac.id publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 79 bawono (2019: 107) village financial management uses village funds starting from planning, implementation, administration, reporting, and accountability. in bandung regency, village funds are regulated in bandung regent regulation number 1 of 2018 concerning procedures for management and determination of details of village funds in bandung regency for the 2018 fiscal year article 13 priority use of village funds is to finance the implementation of programs and activities in the field of village development and empowerment of rural communities by the authority of the village. bojongmalaka village is a village in baleendah district, bandung regency, which has received village funds from the state revenue and expenditure budget (apbn). with the existence of village funds, it is hoped to promote community peace and equitable development in bojongmalaka village. this research is related to the financial management of village funds, where there are still discrepancies in planning, implementation, administration, reporting, and accountability with applicable regulations. one of the problems in the village of bojongmalaka is that development planning still lacks the involvement of community elements, as seen from the murenbangdes, which are carried out with community elements only carried out during the village medium term development plan (rpjmdes). in contrast, when preparing the village government work plan (rkpdes), deliberations with elements of the community are no longer carried out. this can be seen in the list of attendees of village deliberations that only village officials and bpd carry out these deliberations. meanwhile, as in government regulation (pp) number 47 of 2015 concerning amendments to pp number 43 of 2014 concerning regulations for implementing law number 6 of 2014 concerning villages article 116 village meetings in the framework of preparing the rkpdes apart from the village government and bpd, also elements of the community participate as well as in a participatory manner. based on the description above, the researcher wants to know and describe "how is the financial management of village funds in bojongmalaka village starting from planning, implementation, administration, reporting, and accountability?" this research was carried out inseparable from the results of previous research references that had been carried out as a comparison and study material in the same field of study, like ikbal ramdan's research regarding village financial management in sukanagara village, cisompet district, garut regency. this study aimed to determine the implementation of sukanagara village financial management based on minister of home affairs regulation (permendagri) number 113 of 2014 concerning village financial management. the theory used is muhammad arif regarding village financial management. the method applied is qualitative. the data type used is primary data obtained through interviews with the sukanagara village government and secondary data through supporting documents related to village financial management. the results of this study show that village financial management has not fully complied with the principles of participatory, transparent, accountable, orderly, and budgetary discipline. meanwhile, the management is by the regulation of the minister of home affairs (permendagri) number 113 of 2014 concerning village financial management. the novelty in the research is the management of village funds in the study of good governance: planning, implementation, administration, reporting, and accountability. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 80 the study of "good governance" implies (1) good governance, good governance, good governance, good state administration, or good state administration; (2) the application of the principles of transparency, participation, and accountability is recognized as the initial foundation for the realization of good governance in general; (3) an idea and value to regulate the pattern of relations between the government, the business world, and society. in order to guarantee a responsible government, supervision (control) is needed, as revealed by finer (1936): to guarantee an accountable bureaucracy, what is needed is the enforcement of a control system through laws and regulations that can discipline lawbreakers. so that good governance is realized.from this meaning, boon & geraldine (kasim et al., 2015) formulate dynamic governance as "to how these choosen paths, policies, institutions, and structures adapt to an uncertain and fast changing environment so that they remain relevant and effective in achieving the long-term desired outcomes of society" (how the various policies, institutions, and structures that have been selected work so that they can adapt to uncertainties and rapid environmental changes so that these policies, institutions, and structures remain relevant and effective in achieving the long-term desires of society). dynamic governance, according to boon & geraldine in (kasim et al., 2015) are: a) government organizational culture includes; integrity (integrity), incorruptibility (cannot be bribed/no corruption), meritocracy (based on 14 talents & abilities/achievements), market (a fair market orientation), pragmatism (easily adaptable/more oriented towards achieving state goals rather than dwelling on ideology), multi-racialism (various ethnicities and beliefs), including culture; state activism, long-term plans, and goals, policies that are by the will of the community (relevance), growth, stability, prudence, and self-reliance; b) dynamic capabilities include: thinking ahead, thinking again, and thinking across (learning from the experiences of other countries/organizations). the two main elements above are supported by able people and agile processes (capable people who carry out good processes). they are influenced by future uncertainties and external practices (future uncertainties and practices/customs of other countries or organizations). understanding of public administration, according to farazmand in (engkus, 2017: 91), is the most important part of the administrative tradition component. public administration is in line with human civilization. this shows that public administration and bureaucracy are the most important part of the growth and development of civilization and all human achievements worldwide. meanwhile, state finances, according to m. ichwan in (asyiah, 2018: 49) is an activity or plan carried out quantitatively (in the form of numbers and currency) to carry out in the future, usually carried out one fiscal year ahead. according to djanegara (2017: 209) what is meant by village finance is the implementation of village government which can be worth money or goods and relates to the implementation of the rights and obligations of a village. therefore all the rights and obligations of the village must be by the village finances owned by the village. meanwhile, according to solekhan, in (kirowati, 2017: 218) what is meant by village finance is the administration of village government in its rights and obligations relating to money or goods, and in which there must be village financial management to manage finances. based on permendagri number 20 of 2018 concerning village financial management article 1 paragraph (5) village finance, namely all rights and obligations of a village that can be worth money and everything related to implementing village rights and obligations in the form of money and goods (mendagri, 2018). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 81 the village revenue and expenditure budget (apbdes), according to sumpeno (kirowati, 2017: 218), states that what is meant by apbdes is planning village finances in the approved fiscal year. its determination is following village regulations which contain estimates of income and expenditure for the needs of the village both in development and empowerment of village communities. village financial management, according to hamzah, in (baihaqi, 2020: 199) is an effort to help organize village government, carry out development, empower the community, and foster the community. village financial management goes through cycle stages such as planning, implementation, administration, reporting and accountability, guidance and supervision, monitoring and evaluation. according to icuk bawono (2019: 107) in village financial management, activities include planning, implementation, administration, reporting, and accountability. based on the regulation of the minister of home affairs (permendagri) number 20 of 2018 concerning village financial management article 1 paragraph (6) are all activities such as planning, implementation, administration, reporting, and accountability (mendagri, 2018). the activities of the activity cycle can be described as follows: village financial management planning is received and issued in village government planning in the fiscal year and budget in the apbdes. according to sumarna in (mondale, 2017: 199) financial planning, namely forecasting income and expenditure activities at a certain time. financial planning activities result from the rpjmdes and rkpdes, which become guidelines for village regulations (pride) related to apbdes resulting from village financial plans. building a village is carried out according to an agreement made by village officials, bpd, and community elements. implement village finances, namely activities that include receiving and disbursing through the village treasury account determined by the regent/mayor. according to sumarna, in (mondale, 2017: 200) implement village finances, namely a series of activities that issue money in the field. all village receipts and expenditures through the village account are attached with concrete evidence. so in recording transactions, implementing village financial activities can be accounted for and orderly. implementation of activities based on the apbdes in one fiscal year, which is then prepared with a budget implementation document (dpa) containing 1) activity plan and village budget (rkad); 2) village activity work plan (rkkd); 3) budget plan (rab). after the dpa was approved, a village cash budget plan (rak) was prepared related to incoming and outgoing cash to fund dpa expenditures from the village account and agreed upon by the village head. paying for village financial implementation activities, kaur and kasi submit a request for payment (spp) by the nominal listed in the dpa. in submitting the spp, a report on implementing the budget must be attached, accompanied by 1) a statement of expenditure responsibility; 2) proof of receipt of goods/services on the spot. if these activities have been completed, kaur and kasi are obliged to report the final realization of the budget and activities to the village head. financial administration is related to writing every expenditure and receipt in the general cash book, carried out by the head of finance as carrying out the treasury function, making records in the general cash book carried out at the end of the month. the finance chief must make general cash ledgers such as 1) bank ledgers, 2) auxiliary tax books, and 3) down payment assistant books. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 82 according to sumarna (mondale, 2017: 201), reporting is a delivery activity based on the implementation results carried out in the fiscal year as a form of accountability for the tasks and authority given. the village head submits a report on the implementation of the apbdes during the first semester to the bupati/mayor, such as 1) a report on the implementation of the apbdes; 2) an activity realization report. accountability: the village head reports accountability for the realization of the apbdes to the bupati/mayor accompanied by a financial report consisting of a report on the realization of the apbdes and notes on financial reports as well as reports on the realization of activities and drafts of sectoral, regional and other programs that enter the village. methods this research was conducted in bojongmalaka village, baleendah sub-district, bandung district, west java, indonesia, with a focus on managing the village fund allocation budget, for the following reasons: first, the issue of village fund allocation often appears in public news and discussions, making this topic interesting to study. second, village funds must be managed using the principles of "good governance" to achieve the goals for the people of bojongmalaka village. the rolling out of village funds or allocation of village funds aims to improve the welfare of village communities based on government services closest to the community. with the government regulation of the republic of indonesia number 43 of 2014 concerning regulations for implementing law number 6 of 2014 concerning villages. the central government is obliged to budget in the state revenue and expenditure budget (apbn) for village fund distribution directly to villages through the village cash account (rkd) through the regional general cash account (rkud) as temporary storage of village funds, meanwhile, based on government regulation of the republic of indonesia number 60 the year 2014 concerning village funds sourced from the state revenue and expenditure budget, district/city governments allocate it into the regional revenue and expenditure budget (apbd) through balancing funds after deducting the special allocation fund (dak) and then channeling it to the village cash account (rkd). the method used in this research is a qualitative approach. data collection techniques used are observation, interviews, and documentation studies. observation techniques are used to find out and observe the conditions in the field, both in the village bureaucracy involved in the research and the community. interview techniques are used to obtain in-depth data from informants based on the adequacy and appropriateness of 3 (three) levels: policy/conceptual, operational techniques, and society, which can provide information about the phenomena/problems raised in qualitative research, which are divided into (1) an informant head of bojongmalaka village, baleendah sub-district, bandung regency as a policy/conceptual level informant, (2) head of financial affairs (main informant) as an informant who knows operational, technical details, (3) supporting informants, community representatives (chairman of the village consultative body/ bpd) as informants who provide additional useful and relevant information as well as parties related to the behavior of the main informants. documentation study research is used to explore research materials in the form of documentation and others available in bojongmalaka village and the community. table 1 shows the research informant data as follows. table 1 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 83 research informants informant initials total head of bojongmalaka village, baleendah subdistrict, bandung regency jaj 1 head of financial affairs for bojongmalaka village, baleendah district, bandung regency itt 1 chairperson of the village consultative body/bpd of bojongmalaka village, baleendah sub-district, bandung regency pep 1 total 3 source: primary data literature study techniques are used to obtain documents regarding managing the alokasi dana desa (add). by reviewing the documentation, the researcher intends to examine the realization of national development as outlined in the national development plan (rpn) at the implementation level. data analysis was carried out in three stages, including 1) data reduction, 2) data presentation, and 3) concluding/verification. (1) data reduction is collected from bojongmalaka village, baleendah subdistrict, bandung regency, west java, indonesia, and community representatives (bpd) through observation, interviews, and documentation/library studies. at this stage, the focus is on simplifying, abstracting, and transforming the raw data that emerges from the field. this means that the researcher sharpens, classifies, directs, eliminates unnecessary data, and organizes it at this stage. (2) data presentation is carried out by collecting structured and relevant data and displaying it to make it easier to conclude. (3) conclusion/verification is carried out through discussion and interpretation to formulate research findings, novelty, conclusions, and contributions. . results and discussion overview of research locations bojongmalaka village is a village administration in the baleendah district, bandung regency, west java province. bojongmalaka village has an area of 224 hectares consisting of 112,616 hectares of rice fields, 6,950 hectares of non-rice fields, 107,254 hectares of settlements, 8 458 hectares of rice fields, and 2,491 hectares of yards. bojongmalaka village consists of 5 hamlets with a total of 17 rw and 106 rt, the location of bojongmalaka village is adjacent to the north of cangkuang kulon village, east of andir village, south of malakasari village, and west of rancamanyar village, with a population of 5411 families consisting of 2911 men and 2500 families of women with a population of 25,411 people consisting of ±13,400 men and ±12,011 women. the livelihoods of the village of bojongmalaka are mostly entrepreneurs/traders. in addition, the population of bojongmalaka village consists of indigenous people and immigrants/immigrants from other villages. planning planning is determining the right course of action for the future, with a sequence of choices and considering available resources. in this stage, the village government draws up a publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 84 plan through planning and must involve the village community, usually done through village meetings. planning in the financial management of village funds in bojongmalaka village is carried out from the rt, rw, hamlet heads, and village community levels to accommodate the aspirations of the needs of the village community in the hamlet. after the hamlet-level deliberation, a village-level deliberation (musrenbangdes) is held to be discussed again and accommodate the aspirations of the community's needs and outlined in the village medium-term development plan (rpjmdes), namely for the next 6 years mutually agreed upon. the musrenbangdes is attended by village officials, bpd, and various community elements such as community leaders, religious leaders, rt, rw, and other community groups. after formulating the rpjmdes, the village government and the community hold a village development meeting to prepare a village government work plan (rkpdes) for 1 year, which will be poured into the apbdes. based on the results of research conducted by researchers that in the planning stage, there is still a lack of village community involvement, where community elements are only included during the preparation of the rpjmdes, but during the process of preparing the rkpdes only the village government and bpd are involved, meaning that during the preparation of the rkpdes not carried out in a participatory and transparent manner to the village community, this is not by the principles of village financial management. in contrast, deliberations in preparing the rkpdes are very important for village communities to prepare and agree on the rkpdes so that the priorities and wishes of the community for village needs can be appropriate for the coming year. furthermore, this is not following regulations, namely government regulation (pp) number 47 of 2015 concerning amendments to pp number 43 of 2014 concerning implementing regulations of law number 6 of 2014 concerning villages article 116 village meetings in the context of compiling rkpdes other than village government and bpd. also, elements of society participate in a participatory manner. then the researchers concluded that in the planning process, the management of village funds in bojongmalaka village was still not optimal because it was not by existing regulations. implementation implementation is an activity or action planned in detail, and implementation is implemented if the plan is considered mature and ready to be implemented. implementing activities in the village of receiving and disbursing must go through the village account or by district government decrees attached with concrete evidence. to be accountable and implement in an orderly manner. in addition, the village government is prohibited from collecting outside the stipulations of village regulations that have been set. in addition, the finance head can save funds in the village treasury in a certain amount to meet operational needs or the procurement of goods and services, which are regulated by regent regulations. as for the use of unexpected costs, details of the rab must be prepared, which are approved by the village head. as for the first step in implementation, the ppkd team, in carrying out activities related to their duties which had been planned in the deliberation process, had to submit a funding application and be accompanied by a budget plan (rab) document which had previously been verified by the village secretary and approved by the village head. the ppkd team is responsible for spending on activity budgets and uses the cash sub-book as responsibility of the ppkd team in the village. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 85 after submitting the rab, then to pay for village financial implementation activities kaur and kasi submit a request for payment (spp) by the nominal listed in the rab. if the spp meets the requirements, the village head approves, and the head of finance makes payments and keeps records of receipts and expenditures. based on the results of the research that the researchers conducted, during the process of implementing these stages, it was following the provisions. besides that, the implementation and the planning were also appropriate, but unexpected events caused slight changes. the implementation process for using village funds has been regulated in government regulation (pp) number 47 of 2015 concerning amendments to pp number 43 of 2014 concerning implementing regulations of law number 6 of 2014 concerning villages article 100 that village spending is sourced from the village expenditure income budget (apbdes) is used to finance at least 70% of funding: 1) carry out development, 2) develop the community, and 3) empower the community, and a maximum of 30% to finance fixed income and allowances for the village head and village apparatus, village government operations, allowances operations of the village consultative body (bpd), and incentives for neighborhood associations (rt) and community associations (rw). however, in reality, it is still not by these regulations due to unexpected disaster problems outside the plan, which causes changes in the report on the use of village funds. in 2018 village funds were used more dominantly to finance development, coaching, and empowering village communities, namely 78%, while village government and bpd operational costs, namely 22% of total spending, were by applicable regulations. whereas in 2019, there was a recommendation from bpmpd of bandung regency that the use of village funds for village development was 70% and community empowerment was 30%, but considering that these were not standard regulations, the use of village funds did not follow these recommendations but was adjusted to the policy directions of the head villages, namely for development, empowerment, and coaching, decreased by 64.8% and the operations of the village government and bpd experienced an increase of 35.2% of total spending. then in 2020, the village government submitted an apbdes change. this was due to a disaster that was not up to plan. village funds used to finance the development, empowerment, and fostering of village communities decreased from the previous year by 61.65%, and village and bpd operational costs experienced an increase of 38.35% in total spending. so the implementation in bojongmalaka village in 2018 was by the provisions of the applicable regulations. however, in 2019-2020 it was not following the applicable regulations and had not followed the recommendations from the community empowerment and village government agency (bpmpd). administration administration of village finances is a record of the receipts and expenditures of every village activity the head of finance carries out, including bookkeeping, inventory, and reporting of village property to interested parties. based on the research results, the researcher carried out the process of managing village fund finances by the head of finance, which was carried out in an orderly and appropriate manner. bank subsidiary book, all these documents are reported at the end of each month and publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 86 no later than the 10th of the following month through an accountability report to the village head. in this regard, the administration of bojongmalaka village is following permendagri regulation number 20 of 2018 concerning village financial management. reporting in the reporting process carried out by the village head, he submits a report to the district head through the sub-district head regarding the report on the implementation of the apbdes and the report on the realization of the first semester's activities no later than the second week of july of the current year and the year-end semester report no later than january of the following fiscal year. based on the research results, the researchers reported that reporting in bojongmalaka village, baleendah sub-district, was good. following applicable regulations, village officials reported to the district head through the sub-district head in the form of a report on the realization of the implementation of the apbdes and the report on the realization of the activities of the first semester no later than july of that year and the end of the year at the latest. later than january of the following year. accountability accountability is the delivery of the village head in the form of an accountability report on the realization of the apbdes to the district head through the sub-district head at the end of each fiscal year and no later than every 3 months of the following fiscal year based on the stipulations of village regulations accompanied by a financial report on the realization of the apbdes and notes on financial reports, activity realization reports, and regional list programs that enter the village. the accountability process regarding the report on the realization of the implementation of the apbdes is conveyed to the public in writing and through other information media. based on the research results that the researchers conducted, accountability in bojongmalaka village to the regent through the sub-district head was quite good. this proved that accountability for reports on the realization of the apbdes implementation was by applicable regulations. while accountability to the public is still lacking, this is because accountability reports are not always submitted to the public at the end of each fiscal year but at the end of each term of office through meetings, besides that reports are not always informed to the public through bulletin boards which causes a lack of transparency, and there are still many people who do not know about village funds, this is what causes the accountability of village fund management in bojongmalaka village not to be maximized. conclusion planning in the village of bojongmalaka is still felt to be less than optimal and not following applicable regulations because there is still a lack of community involvement in the process of preparing the village government work plan (rkpdes), which is carried out during the village development planning meeting based on a mutual agreement. implementation in the village of bojongmalaka is still not optimal. this is because the use of the village fund budget in 2019-2020 has not complied with the provisions of the regulations publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 87 that apply according to the percentage set and is more inclined towards the village head's policies. administration in the village of bojongmalaka is quite good, considering that the finance department records receipts and expenditures through supporting documents such as general cash books, tax assistant cash books, and bank subsidiary books according to the format of the applicable regulations. reporting in bojongmalaka village is quite good. this is because the village, in reporting to the district head through the cam at the realization of the implementation of the first semester and the end of the year apbdes, is by the applicable regulations. accountability in the village of bojongmalaka is still felt less than optimal because there are still people who do not know the number of village funds received by the village. this results in a lack of transparency regarding information each budget year. based on the conclusions obtained, the researcher recommends that in the planning process, the community should be included in the rkpdes deliberation process to create participation following the principles of village financial management. in the implementation process, the use of the village fund budget should be adjusted to the applicable percentage, namely apbdes spending of at least 70% to finance development, empowerment, and community development and 30% at most to finance the operations of the village government, bpd, rw, rt. in addition, in 2019-2020, the use of the budget should follow the recommendations of the village government and community empowerment agency (bpmpd). in the process of accountability to the village community, it is better to improve information disclosure and the availability of better information media so that it is easy for the community to obtain information and create transparency. reference asyiah, n. (2018). hukum administrasi negara. yogyakarta: deepublish. baihaqi. (2020). partisipasi masyarakat dalam pengelolaan keuangan dan pembangunan desa. in harnovinsyah (ed.), bunga rampai akuntansi publik: isu kontemporer akuntansi publik (p. 199). jawa timur: unitomo press. bawono, i. (2019). panduan penggunaan dan pengelolaan dana desa. jakarta: pt grasindo. djanegara, m. (2017). laporan keuangan pemerintah daerah teori, praktik, dan permasalahan. bogor: kesatuan press. engkus. (2017). administrasi publik dalam perspektif ekologi. jispo, 7(1),91.https://doi.org/https://doi.org/10.15575/jp.v7i1.1739. halim, f. r., mubarok, m., & mutiarawati, r. (2021). a feasibility study for housing allowances from the bandung regency dprd. publica: jurnal pemikiran administrasi negara, 13(2), 79-93. kirowati, d. et al. (2017). penerapan azas pengelolaan keuangan desa (studi kasus : desa temboro kecamatan karas kabupaten magetan). journal of applied managerial accounting, 1(2), 218. retrieved from https://core.ac.uk/download/pdf/229849876.pdf mondale, f. et al. (2017). analisis problematika pengelolaan keuangan desa (studi perbandingan pada desa blang kolak i dan desa blang kolak ii, kabupaten aceh tengah. jurnal perspektif ekonomi darussalam, 3(2),199.https://doi.org/https://doi.org/10.24815/jped.v3i2.8231. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 78-88 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== engkus, anisya septa pitaloka good governance: bojongmalaka village fund, baleendah district, bandung regency, indonesia 88 peraturan bupati bandung nomor 1 tahun 2018 tentang tata cara pengelolaan dan penetapan rincian dana desa di kabupaten bandung tahun anggaran 2018. 16 januari. peraturan menteri dalam negeri (permendagri) nomor 20 tahun 2018 tentang pengelolaan keuangan desa. 11 april. peraturan pemerintah (pp) no. 11 tahun 2019 tentang perubahan kedua atas peraturan pemerintah no. 43 tahun 2014 tentang peraturan pelaksanaan undang-undang no. 6 tahun 2014 tentang desa. 28 februari. sugiyono. (2018). metode penelitian kuantitatif, kualitatif, dan r&d. bandung: alfabeta. supyani, s., & umam, k. (2020). penerapan anggaran berbasis kinerja pada dinas kesehatan kota bandung. ministrate: jurnal birokrasi dan pemerintahan daerah, 2(3), 130-138. umam, k., maolani, d., & rahman, w. m. (2018). implementasi kebijakan penggunaan sistem keuangan desa di kabupaten sukabumi. publica: jurnal pemikiran administrasi negara, 10(1), 32-44. umam, k. (2012). manajemen perbankan syariah. microsoft word nurul hafifah.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 40 implementation of value added tax policy in e-commerce shopee 1nurul hafifah, gunadi 1universitas indonesia, indoensia; nurul.hafifah@ui.ac.id received: november 23, 2022; in revised: february 13, 2023; accepted: march 13, 2023 abstract value added tax or tax on consumption is a tax imposed as a result of the delivery of taxable goods (bkp) or taxable services (jkp) in the customs area which is carried out with added value. the self-assessment tax collection system in indonesia affects the vat system by crediting or payment methods. this is related to the increasing number of online sales through e-commerce media in indonesia, one of which has a significant effect on the drastic increase in revenue is shopee. the purpose of this study is to determine the implementation of the existing vat policy in e-commerce shopee and what are its effects on the state. the method used in this research is qualitative with a literature study approach, the results of this study are that since the implementation of the shopee collection in early 2020 until now, internal socialization is needed to business actors both those who already have a tin and those who do not. both the macro industry and micro msmes, so that the implementation of the policy of charging vat to consumers will not affect service quality, satisfaction, and the number of requests through shopee e-commerce. in addition, it is supported by a policy from shopee which confirms that his appointment as a trade value added tax (vat) collector through the electronic system (pmse) according to pmk 48/2020 will not affect the selling price of goods. keywords: policy implementation, technology, internet, vat, e-commerce introduction technology has an impact on buying and selling activities which are increasingly experiencing modernization. with the internet, consumers can more easily access information on various products, services and competitive prices. e-commerce is a sale or purchase activity that is carried out via the internet with a certain method with the intention of receiving and sending orders. furthermore, it allows goods or services to be ordered and delivered conventionally (indirect or offline e-commerce) or through a fully electronic delivery system (direct or online ecommerce). e-commerce makes transactions between one place and another possible without physical interaction. this is how e-commerce has become one of the most preferred ways of shopping today. through the use of the internet, e-commerce actors can market their products internationally simply by creating a website or by placing advertisements on internet sites 24 hours without limits, so that customers from all over the world can access the site and make transactions online. sellers and buyers in e-commerce transactions do not meet face to face. the seller does not publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 41 need the buyer's name as long as the payment system provider has authorized the payment. products such as computer software, music, and other digital products can be marketed electronically via download. and many companies engaged in e-commerce offer intangible goods, such as software data and ideas that are sold over the internet. the arrival of the internet has had a dramatic effect on business and has ongoing implications for management's approach to business processes and endeavors. this opens up new market possibilities and opportunities, but inevitably brings with it significant new areas of risk. as a comparison, data from the ministry of finance of the republic of indonesia stated that digital economic conditions in indonesia are predicted to increase in 2030, digital economic growth will grow eight times from rp. 632 trillion to rp. 4,531 trillion. in this case, e-commerce will be the biggest source of influence, namely around 34% or a total of idr 1,900 trillion. one of the e-commerce that has a major impact on increasing gmv (gross domestic value) is usd 14.2 billion and controls the market by up to 37% in indonesia according to the momentum works blooming ecommerce in indonesia report, namely shopee, which recorded a gross transaction of usd 14.2 billion out of a total of usd 40.1 billion gmv (gross domestic value) in indonesia in 2021. shopee is an e-commerce from singapore that has succeeded in dominating the online market in indonesia with the number of website visits per month, which is around 391 million visits in 2020. figure 1. e-commerce site monthly visitors (quarter iii) source: iprice, kuartal iii 2020 (databoks) indonesia does not yet have regulations related to e-commerce taxes specifically so that trading activities carried out online are not much different from ordinary buying and selling transactions, where online payment systems and product orders that are carried out virtually without face to face are a significant difference to central conventional spending, this causes the income earned to be not much different from the type of activity or the difference in other jobs, the only difference is the media used in promoting or marketing the product being sold. 96,5 85 31,4 22,7 18,7 4,8 3,1 2,8 2 1,8 0 20 40 60 80 100 120 juta shopee tokopedia bukalapak lazada blibli jd id orami bhinneka sociolla zalora publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 42 however, the development of the digital economy is characterized by a lack of territoriality and global possibilities of reaching customers, meaning companies will also be subject to vat obligations in some countries and there will be uncertainty over their tax obligations related to transactions they have made with or without using online platforms. indeed, telesales and services supplied via digital platforms have offered both small and non-entrepreneurs the opportunity to supply their own goods and services to a much wider audience of potential customers located worldwide. however, this potential business use of the internet has also undermined the possibility of implementing and enforcing vat rules. first of all, private individuals may not recognize they are liable to pay taxes. this means that there are many potential private individuals with relatively small tax rates (depending on the case by case) who offer goods and/or services online, but who may not be aware of tax and administrative obligations. in addition, because we are talking about many individuals and a low number it may be difficult for the tax authorities (which do not have all the necessary information) to find out which business is being conducted by those private persons. the second risk is related to (foreign) entrepreneurs who do not register. in terms of selling goods remotely, the expectation is that small businessmen/taxable entrepreneurs who trade via online platforms will remain out of the sight of the tax authorities as oversight is quite difficult. third, problems may arise from online platforms with multiple activities and various vat taxation agreements on transactions (eg; application of different tax rates, provision of exempt goods and services together with other goods and services that are not). an additional risk concerns the online sale of imported low value goods. according to a recent oecd report because many jurisdictions exempt low-value packages from online sales from vat, the administrative costs associated with collecting vat on goods may be greater than the vat that will be collected. thresholds vary between jurisdictions but due to the increasing volume of low-value goods that are not subject to vat, this has resulted in decreased vat receipts and unfair competitive pressure on vat-imposed domestic retailers. ultimately, this might lead to incentives for domestic suppliers to move to offshore jurisdictions to sell goods of value vat-free. in the context of e-commerce, there are many reasons why it is beneficial for the state to involve platforms in vat collection. platforms have information about all transactions that occur through them. moreover, in most of the cases, payment is through the platform. finally, as stated in the oecd report 2019 the reliance on digital platforms for vat collection can also be motivated by the fact that digital supply chains are often long and complex, and suppliers within this chain may not be aware of the roles of various parties in the chain. an approach relying on digital platforms to collect and deposit the tax payable on the final supply to the end customer is expected to provide an efficient solution for tax administrations and the experience of the jurisdictions that have adopted this model seems to support and confirm that expectation. the director general of taxes noted that e-commerce trade vat tax revenue in the first quarter of 2021 reached rp. 1,647.1 billion, which in quantity has increased by 125.2% from the previous time, this was calculated in the period from july to december 2020 with a rupiah value of 915.7 billion. several studies on the “substitution” effect assume that consumers who adapt to one shopping channel will abandon other channels (ansari et al., 2008; mehra et al., 2013). the increasing popularity of online shopping will make customers "migrate" from physical stores to online (couclelis, 2004; visser & lanzendorf, 2004; weltevreden & rotem-mindali, 2009; zhang et al., 2016). in this case, online platforms compete with physical stores as a channel to realize product/service sales. this is largely the impact of the emergence of the covid-19 pandemic which publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 43 forced people to make transactions from home, so that more and more users accessing e-commerce will also increase according to increasing economic needs and the ease of service obtained causes consumers to be more eager to access services. e-commerce rather than making transactions directly outside the home. this is also supported by staying at home policy issued by the government to implement distance restrictions and public spaces in the community. normally, we can expect platforms to be allowed to rely on information they have access to or to which they can reasonably be expected to have access when making such distinctions. in addition, the latest oecd report states that where a digital platform, acting in good faith and having made reasonable efforts to obtain appropriate evidence, is unable to establish its customer status, the presumption may be applied that the customer is not the customer's business, in this case the rules for b2c supplies will apply. measures may include for example, provision by the customer of a registration number or vat identification that has been shown to be invalid (for example by viewing a list of online entrepreneurs provided by the tax authority), digital platforms may assume that the customer is a non-business and apply rules for b2c supply. in contrast, digital platforms may operate under the assumption that the underlying suppliers selling through their platforms are businesses unless they have information to the contrary. key elements of information that may be considered for determining the tax treatment of such transactions may include: customer status nature of supply, elements for determining the applicable tax collection or vat collection regime (eg. ip address), thresholds of exemption for registration and/or collection purposes vat, supply value and applicable vat rate and the point at which vat liability is incurred. covid-19 has been present in indonesia since the beginning of 2020, nanda & zhang, (2021) in their research stated that the impact of the covid-19 pandemic on retail real estate and the highway landscape through accelerated e-commerce and digitalization. the retail business has evolved over the last few decades, emphasized by the evolution and development of digital technologies. almost all parts of the world have witnessed changes in consumer behavior, the nature of retail, and the reshaping of the high street landscape due to the e-commerce revolution and its continuous expansion. especially due to the covid-19 pandemic, retail platforms powered by digital technology have had to adapt quickly, and it is hoped that they will continue to support these changes as consumers and retailers adjust to the new normal. in addition, retail real estate is closely related to the dynamics of the retail sector. while lockdown measures and social distancing are having a devastating impact on the “traditional” retail property sector, they can accelerate the evolutionary process of multi-channel retail and the channel integration role of physical stores and thereby, bring about a transformation in the urban retail landscape. this does not necessarily lead to the end of the street shop, but may have a significant impact on the retail real estate business. disasters and crises have a major impact on consumption behavior, among others (ballantine et al., 2014; larson&shin, 2018; pantano et al., 2020; sheu & kuo, 2020). with the sizeable growth of online shopping and food delivery spending during the pandemic, it is very possible that this new shopping behavior can become the new normal after the pandemic. the most significant change in shopping behavior is centered around online grocery shopping. trading transactions carried out online raise the problem of collecting the same tax as conventional traders, if you look further, the circulation of money in online buying and selling transactions is very large, giving rise to problems regarding tax collection between conventional and online systems, in this handled seriously by the government so as not to cause social inequality in terms of tax collection for both conventional and e-commerce traders. if only e-commerce players are given relief in terms publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 44 of income tax or value added tax, it is feared that gaps and injustice will emerge in the positive law that applies in indonesia on the taxation aspect which has indicators of significant differences in terms of carrying out transactions but still selling services, the same goods, only differ in the media used in selling. figure 2. average monthly visiotrs to shopee site (quarter 1-iii) source: iprice, kuartal iii 2021 (databoks) the characteristics of fast e-commerce transactions, crossing boundaries between state jurisdictions make it difficult to identify taxpayers involved in e-commerce, determine taxpayer tax jurisdiction, identify electronic vs. physical products, lack of audit trails, lack of system controls, and electronic payment systems. this challenge requires policy makers to not only focus on national e-commerce business regulations, but also a comprehensive digital taxation regulatory framework that responds to cross-border transactions, the pace of market changes, business models, and consumer tastes. considering that e-commerce and the digital economy are also under the supervision of several related sectors, it is necessary to coordinate and harmonize crossministerial laws and policies in the process of drafting laws and regulations which become the legal basis for e-commerce activities. in particular and dealing with the development of business models in the digital economy era in general. the development of digital content in indonesia is closely related to the entry of the internet for the first time (purbo, 2014). prior to the pmse vat collection policy, the indonesian government had actually issued a minister of finance regulation regarding e-commerce. in 2018, the ministry of finance formulated with the enactment of pmk-48/pmk.03/2020 it can be seen that the indonesian government makes vat on pmse transactions as one of the solutions to explore tax potential in the digitization of the economy. this relates to the understanding of cashless payment instruments which is the main part for determining direction, who is the buyer or provider of goods and services absolutely understood by every tax authority. the pattern of cross-agency collaboration is a means of providing adequate tax data. the un in the united nations model double taxation convention 0 20 40 60 80 100 120 140 160 juta q1-2020 q2-2020 q3-2020 q4-2020 q1-2021 q2-2021 q3-2021 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 45 (2011) states in article 25 that "the competent authority in a country is obliged to exchange information that is deemed relevant in carrying out the completeness of the agreement, regarding all types and explanations of taxes provided as long as they do not conflict with the agreement, especially information is exchanged so that it can help other countries to prevent tax evasion”. in addition, he explained that the majority of e-commerce currently use electronic money in their payment transactions. as for electronic money transactions in the first half of this year, it managed to grow 41 percent to132 trillion of rupiahs, so that the whole year is estimated to reach 278 trillion of rupiahs. table 1 mechanism of vat based on payment method no payment method procurement mechanism control 1 credit card direct deposit using ssp direct supervison of the perpetrators of utilization activities 2 direct carrier billing collection of vat payable by the operator supervision is carried out on celluler operators 3 gift cards charges when gift cards are delivered or imported supervision is carried out on pkp who submits or imports source: utomo, 2017 vat law no. 42 of 2009 concerning value added tax does not contain a definition of vat, so according to waluyo (2009) value added tax is the imposition of a tax on consumption expenditures both carried out by individuals and entities, both in the form of private and government in the form of spending on goods or services charged to the state budget. according to gunadi (2010), vat is directly related to income and costs for obtaining, collecting and maintaining (taxable) income and other income deductions. along with the development of technology and information, now various trade transactions for goods or services can be done online. the development of online trading is based on the convenience for business actors to promote their wares and does not require more costs because it does not require a physical store. the large number of e-commerce or online businesses from various walks of indonesian society that have developed beyond conventional traders has made it even more endemic because online trading has an unlimited number of markets. from a tax law standpoint, online commerce should have the potential to be taxed. however, due to the lack of regulations regarding the imposition of taxes on online businesses, it can result in the absence of norms that occur in tax regulations in indonesia. so that the tax potential is not utilized effectively. therefore, this paper aims to: the purpose of this research is to find out the implementation of vat policies that exist in e-commerce shopee and what effect they have on the state. method this research uses qualitative approach with a literature study and descriptive analysis through primary data sources in the form of tax regulations, journals, books and other data sources that can be analyzed and answer the purpose of this writing, namely knowing the implementation of value added tax (vat) in e-commerce shopee. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 46 results and discussion the results of a survey conducted by the central bureau of statistics (2020), of 16,277 business samples spread across 34 provinces throughout indonesia, 90.18% are conducting ecommerce businesses. the data shows that e-commerce has dominated the indonesian market. another supporting indicator is the increasing emergence of marketplaces in indonesia. marketplace is a business model designed in such a way with the aim of simplifying complex business processes so that efficiency and effectiveness can be created by not only helping to promote goods, but also facilitating online payment transactions (yustiani & yunanto, 2017). tax in indonesia is defined in law number 28 of 2007 concerning the third amendment to law number 6 of 1983 concerning general provisions and tax procedures article 1 paragraph 1. in connection with the new policy of the directorate general of taxes (199/pmk.010/2019), starting from 30 january 2020, the indonesian government imposed new provisions regarding import duty for products sent from the free trade area (bintan regency, batam city, sabang city, and aceh besar district) and overseas. changes from the limit value of shipments subject to import duties with an initial vat of 10% usd 75 to 10% usd 3. therefore, with these changes, shopee launched a system that can calculate the percentage of import duty, vat and pph that apply from the price set by the seller automatically and a system that can display the price after tax on the product page to the buyer. along with an adjustment of 6% is made to avoid losses to the seller due to different percentages of import duty, vat and pph and other reasons. for example, the highest percentage is used for one order, although the percentage for each product can vary according to the product category. irianto (2015) argues that tax collection is the implementation of jurisdictional tax authority in the field of taxation as an attribute of indonesian sovereignty to regulate people and objects within its territory. there are three types of tax collection systems according to the official (2009, quoted in nisa, 2017). the official assessment system gives authority to the tax authorities. fiskus will determine the amount of tax payable to be paid by taxpayers in accordance with applicable tax laws and regulations. the self assessment system gives authority to taxpayers. taxpayers will be authorized to determine for themselves the amount of tax owed annually as well as to pay and report it themselves in accordance with applicable tax regulations. with holding system is a tax collection system that gives authority to other parties or third parties. third parties are parties other than the taxpayer and the government, which in this case is the dgt. the third party will later determine the amount of tax that must be paid by taxpayers who are owed each year and make deductions and collections in accordance with applicable tax regulations. in practice, value added tax has several characteristics. sukardji (2014, quoted in kamal & ruliyan, 2019) states that as a tax imposed on consumption activities, there are eight legal character points of value added tax, namely objective tax, multi stage levy, is an indirect tax, is non-cumulative, adheres to single tariff, calculated using the indirect subtraction method, type of consumption; and taxes on domestic consumption. tax subjects in vat administration can be interpreted as parties responsible for paying value added tax to the state treasury (safitra & swasito, 2018). shopee began entering the indonesian market at the end of 2015 and is under the auspices of pt shopee internasional indonesia. shopee itself is a subsidiary of the sea group—which was previously named garena group—which is headquartered in singapore with a founder named forrest li. the mission carried out by the sea group is to improve the quality of life of consumers publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 47 and small entrepreneurs so that they become better by utilizing technology. sea group itself is listed on the nyse (new york stock exchange) or the new york stock exchange under the symbol se. unlike its founder, the leader or chief executive officer of shopee is chris feng. chris feng is a former rocket internet activist who was a pioneer of zalora and lazada. in addition, the ceo of shopee is a top graduate at the university of singapore (feng, 2021). shopee in indonesia is headquartered at wisma 77 tower 2 floor 11, on jalan letjen s. parman kaveling 77, slipi, palmerah, west jakarta, 11410. until 2021, shopee is not only in singapore and indonesia but has spread to various countries in the southeast asian region including indonesia, malaysia, singapore, thailand, the philippines and vietnam. even shopee has started to expand its business reach to taiwan. in terms of supply chain or supply chain for digital content & service transactions, there is a marketplace owned by pt shopee internasional indonesia to act as an intermediary between consumers and sellers. therefore, pt shopee internasional indonesia acts as an intermediary or intermediary in transactions involving digital content & services. pt shopee internasional indonesia as an intermediary has the authority to collect, deposit and report vat on behalf of foreign traders or service providers. if there are foreign service providers or foreign traders conducting transactions with service recipients and/or buyers of goods through the marketplace owned by pt shopee internasional indonesia, then vat pmse payable for the utilization of jkp and/or bkptb in the customs area from outside the customs area is collected, deposited, and reported by pt shopee internasional indonesia. however, if in the utilization of jkp and/or bkptb in the customs area from outside the customs area there are vat objects other than those subject to pmse vat, then vat is still payable and collection, deposit and reporting are carried out by the service recipient and/or goods buyer as stipulated in article 3a of the vat law. the dgt may request pt shopee internasional indonesia to provide a detailed report on pmse vat transactions that have been collected for each period of one calendar year in electronic form and submitted through a system or application that has been provided and/or determined by the dgt. the detailed transaction report submitted to the dgt shall at least contain the name and npwp of the buyer of goods and/or service recipients in terms of proof of pmse vat collection including the npwp of the buyer of goods and/or service recipients; the amount of pmse vat collected; the amount of payment; and the number and date of proof of pmse vat collection. the percentage of import duty, vat and pph used by shopee in the automatic after-tax price calculation system will be added by 6% to avoid seller losses due to the determination of different import duty, vat and pph percentages by the customs that occur due to the pph percentage which is higher for sellers without npwp, the use of the highest percentage for one order with several products that have different percentages and so on. this increase in percentage is temporary and will be readjusted if the percentage of import duty, vat and pph has been increased by customs. the after-tax pricing system will still automatically calculate the after-tax price for products priced under usd3 and products shipped from the free trade area to the free trade area. later, the system will be developed to not affect transactions with prices below usd3 and product shipments from the free trade area to the free trade area. pmse vat collection carried out by pt shopee internasional indonesia is a new vat collection mechanism. previously, in accordance with article 3a paragraph (3) of the vat and pmk law number pmk-40/pmk.03/2010, that in reality indonesia uses a customer collection or deposit mechanism. vat by consumers themselves in consumption transactions or utilization of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 48 digital content and services originating from foreign providers. there has been a change in the mechanism from customer collection to intermediary collection with the enactment of pmk48/pmk.03/2020. in fact, pmk-210/pmk.010/2018 has regulated the collection of vat using an intermediate collection mechanism. however, because pmk-210/pmk.010/2018 status is revoked, the rules regarding intermediary collection do not apply. the intermediary collection mechanism is suitable for implementing b2c or business-to-consumer transactions because it can reduce the risk of low tax compliance caused by consumers end have low tax knowledge. the intermediary collection mechanism has challenges and obstacles. the first challenge and obstacle in the intermediary collection mechanism is the way for the government or tax authorities to carry out effective enforcement. in addition, the intermediary collection mechanism will incur compliance costs and administrative costs for the intermediary. finally, the characteristics of foreign digital content and service providers, who do not have a physical presence in indonesia, are also an obstacle in the vat collection mechanism using intermediary collection. the increasing number of internet users is a great opportunity for entrepreneurs to market their products via the internet or online. easy internet access either via wifi or cellphone has an impact on changes in consumer behavior, from direct or conventional shopping to online shopping, the more people use the internet, the happier they make purchases through electronic stores. the payment process through shopee is not done conventionally, but uses payment methods including credit cards, bank transfers, third parties and the cash on delivery (cod) system. the shopee guarantee feature is protection from shopee for consumers by holding consumer funds. if the consumer confirms that the goods have been received properly, the funds will be forwarded to the seller. shopping through shopee is in demand by various groups, such as what happened among students. they chose shopee because it has free shipping, complete categories, and guaranteed goods received in good condition. one of the factors that influence repurchase intention is the coupon sales promotion. coupon sales promotion is a certificate that entitles the holder to a number of savings on the purchase of a certain product which is usually sent by post, affixed or wrapped with other products, or attached to advertisements in magazines and newspapers. with a coupon or voucher promotion in the form of free shipping from shopee, buyers will get free shipping in the form of a shipping fee subsidy of rp. 20,000 which can be used to buy products to make it more efficient. repurchasing interest is basically closely related to online customer reviews. shopee online customer review (ocr) can be easily found. ocr is important for consumers in making purchasing decisions online. another factor that can influence consumer interest in repurchasing is perceived enjoyment. convenience is one of the main motivations that underlies consumers' tendency to shop online through e-commerce. shopee is an e-commerce-based mobile shopping that provides the pleasure of shopping without having to jostle and queue. the pleasure of seeing the products offered, the freedom to visit online stores and a wide selection of products can significantly influence consumer interest in repurchasing. the internet is the largest computer network in the world and has a huge influence on the world economy. the digital economy is one of the new stages in the world economy which is also known as the fourth industrial revolution. e-commerce business is believed to be easier and more cost effective compared to conventional businesses. but this does not guarantee total security of transactions. currently, various kinds of fraud and other crimes are often found in cyberspace (cybercrime). however, the enthusiasm of the public to continue to be involved in the e-commerce publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 49 business has not subsided, causing a shift in shopping patterns from conventional to online. this of course makes the value of e-commerce transactions continue to increase from year to year. based on the frequency of consumer shopping at shopee e-commerce, the majority of consumers have shopped more than five times, this is because the shipping fee subsidy provided by shopee e-commerce is more economical for consumers. membership requirements with a minimum spending requirement of rp. 90,000 given by e-commerce shopee in accordance with the subsidies given to encourage consumers to shop at e-commerce shopee. in e-commerce marketing activities, shopee provides a different promotion frequency every month. it is supported by instagram as promotional media tools in giving coupons. however, this interactive media is less precise when compared to elevation to convey information to consumers. shopee e-commerce coupons have a one-month redemption period in each period. companies must be able to provide promotions that match consumer expectations. if consumers receive intensive or large subsidies, consumers will be even more motivated to make repeat purchases at shopee e-commerce. shopee e-commerce consumers have a very good perception of online customer reviews in terms of trust, recommendation framing and recommendation ratings so that consumers feel interested in making repeat purchases at shopee e-commerce. based on reviews on shopee e-commerce, consumers trust the information that has been provided by other consumers because they have made purchases before at shopee e-commerce. reviews from other consumers provide a relevant picture, according to the current situation, true as it is and equip consumers so that these reviews are useful for making decisions to buy products at shopee e-commerce. based on the recommendation framing, a review in the form of positive comments in the form of praise for a product will encourage consumers to repurchase interest in e-commerce shopee. interest in repurchasing at shopee will be created if the recommendation rating in a review has a high value and a large volume of reviews. the continuous development of technology has created new opportunities for businesses. almost all elements in business activities utilize existing technology. various efforts have been made by business people to increase sales levels and take market interest by innovating using existing technology. business activities carried out by utilizing internet technology are called ecommerce. according to turban (2014, quoted in yulianto et al., 2015) e-commerce is an exchange or process of selling, buying, transferring information, services and products through computer networks including the internet. so, it can be concluded that e-commerce is the process of developing, selling, paying, marketing, shipping, and servicing various products and services that are traded in a global market with a network of customers with support from a network of business partners around the world (yulianto et al., 2015). trading activities or transactions carried out by utilizing e-commerce media may also be subject to value added tax (vat). value added tax is an indirect tax that is collected on the delivery of goods and services, where the delivery of goods and services is an object of value added tax (vat). this type of tax is the most popular type of indirect tax used in the world, adopted by more than 150 countries around the world. there are several important things that need to be considered in the collection of value added tax, namely the object of tax collection, the range of transactions carried out, the time of tax collection, the amount of tax collected, the parties involved in tax collection. tax collection. has the authority to collect taxes, regarding tax collection places as well as the supervision and law enforcement processes that will be carried out (lim, 2018). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 50 according to meiyarni et al, (2021) in his research, he stated that conversions for the food, health and pharmaceutical sectors had increased significantly. the food sector has increased by 55%, health 19% and pharmaceuticals 11%. in preventing the spread of the covid-19 pandemic, the use of online shopping applications has jumped 300%. e-commerce as a means of buying and selling online can increase company or individual income and bring company success and company sustainability. the covid-19 pandemic has changed people's behavior, such as people increasingly avoiding public places and offline retail stores, so that online sales for several sectors have increased. the aim of this study is to determine the effect of the covid-19 pandemic on e-commerce transactions at shopee indonesia. hwang et al, (2020) found the recent increase in online sales was driven by new and existing customers and suggested that online retail platforms could help retailers survive and adapt in a pandemic. luxury goods retail has also seen tremendous growth along with online shopping in recent times. both single and multi-brand luxury retailers have attracted a wide range of consumers, especially those with online shopping channels. the covid-19 pandemic that is currently sweeping the world, including indonesia, will definitely affect people's lives, both in health and social and economic aspects. the development of e-commerce in indonesia has changed several consumer behaviors. for example, the habit of shopping at shopping centers or stores has now started to switch to using online media. the association of indonesian internet service providers (apjii) stated that there was a significant increase in internet usage among indonesians during the large-scale social restrictions (psbb) period. desmichel and kocher (2020) found that consumers of multi-brand stores are more likely to make price/brand comparisons as stores carry a greater variety compared to single-brand stores. this is more likely to occur when consumption occurs via online platforms. with a wider choice, consumers tend to engage in comparisons of brands, goods, and price points. therefore, they suggest that a hedonic shopping experience can make consumers less price sensitive. abay et al. (2020) used google trends data to document a temporal shift from physical store sales to online shopping services and a significant decline in demand for the hospitality, restaurant and retail sectors. indonesia has an e-commerce roadmap that regulates licensing, taxation, holding, and support for e-commerce. the e-commerce roadmap also regulates the protection of society. this is stated in presidential regulation (perpres) number 74/2017 concerning the 2017-2019 national electronic trading system roadmap (e-commerce road map). implementation of e-commerce taxation is regulated by minister of finance regulation number 210/mk.010/2018 concerning tax treatment of trade transactions through electronic systems which came into effect april 1, 2019. the government does not set new rates or types of taxes for e-commerce players. the purpose of the regulation is to create equality between economic actors. tax objects in e-commerce are trade transactions related to the marketplace platform for service providers, traders and buyers. previous research used in developing the hypothesis is as follows: taufik & ayuningtyas (2020) found that the covid-19 pandemic, which is a non-natural disaster, is one of the factors from the external environment that has an impact on reducing conventional business activities, but can take advantage of platform-based business activities. on line. new technological developments and diversified consumer demands have boosted today's digital retail industry. it also affects the way buyers/consumers get the goods and services they want. consumers are turning to ecommerce and mobile to make purchases that would normally be made physically. this change in publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 51 shopping style has been largely driven by the emergence of multiple marketplaces and platforms. this change will also impact transaction taxation. rao (2000) states that the increasing number of internet users has an impact on the increasing turnover of electronic commerce, which in fact raises several problems in the financial sector, one of which is the tax on the sale of goods on the internet. rahayu (2010) defines tax compliance as a condition in which taxpayers fulfill all tax obligations and exercise their tax rights. tax compliance is the fulfillment of tax obligations carried out by individuals or entities as taxpayers in order to contribute to today's development which is expected to be given voluntarily in fulfillment. the following is an illustrative example of setting prices and releasing funds at shopee (source: shopee.co.id): 1. the seller sets the price for selling flasks at rp. 100,000, then the price after tax that will be shown to buyers on the product page is: the selling price set by the seller = rp. 100.000 entry charge (7.5% x rp.100.000) = rp. 7.500 ppn (10% x rp. 100.000) = rp. 10.000 pph (0% x rp. 107.500) = rp. 0 compliance (6% x rp. 100.000) = rp. 6.000 harga setelah pajak = rp. 123.500 1. buyers purchase products and make payments of: product price = rp. 123.500 shipping cost = rp. 10.000 price after tax = rp. 133.500 2. the tax element will be paid by the buyer because the price displayed to the buyer is the price that includes import duties, vat, pph and adjustments. so that later shopee or the seller will pay import duties, vat, and pph to the delivery service to be forwarded to customs and excise. if the buyer chooses delivery below: a. cashless delivery services (j&t express, jne regular, jne yes, sicepat reg, and sicepat halu) shopee will pay for shipping costs, import duties, vat and pph to the delivery service. the delivery service accepts a postage of rp. 10,000 and pay import duties, vat and pph to the government according to the amount billed by customs, then shopee will release the funds to the seller according to the price of the product set by the seller, which is rp. 100,000. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 52 b. non-cashless delivery service (special express post) the seller pays shipping costs, import duties, vat and pph to the delivery service. then the delivery service receives a postage of rp. 10,000 and pay import duties, vat and pph to the government according to the amount billed by customs. then shopee will release funds to the seller according to the final price shown to the buyer and the shipping fee paid by the buyer, which is 133,500. the development of smart phones has been able to change people's lives today. the emergence of various and innovative applications on smartphones has succeeded in changing people's behavior in various ways, ranging from economic, social, lifestyle, even people's shopping styles. people's shopping is no longer traditional, which usually comes to the market to buy an item, but now people can shop online by simply pressing the smartphone screen while sitting relaxed at home. repurchase intention or repurchase intention is customer satisfaction which is measured behaviorally by asking whether the customer will shop or reuse company services. in ecommerce applications, customer repurchase intention will appear after making a purchase accompanied by a feeling of satisfaction when shopping using the application. satisfaction in using e-commerce applications is called electronic satisfaction or electronic satisfaction. consumer behavior is very dynamic and tends to be adaptive, quickly adapting to the demands of society, which always need public transportation. their demands are complex so that the government must make a good strategy for the quality of transportation services. they need to be managed by the best managers to adapt to user expectations. in addition, continuous performance appraisal must also be carried out to narrow the gap expected and felt by service users. they must know consumer behavior well, with a full understanding of people's habits. they even have to understand the movement of people and activities well. in this way, consumer needs can be met. people's lifestyle in the modern era is increasingly instant. many people are looking for something practical to meet their daily needs. this affects the factor of consumer spending in the current era. increasing internet penetration makes consumers have a variety of choices to buy the goods they need through e-commerce platforms. shopee is one of the largest mobile application platforms in indonesia, shopee offers on the shopee market there are supporting logistics delivery services that deliver goods to customers, sweetpeasbabynkis online. most customers choose to use jne and j&t express for logistics services, jne is a shipping service company in indonesia that has expanded its domestic network throughout indonesia and j&t express is a new shipping service company in indonesia that is growing rapidly and has made express delivery between cities, outside cities, and between provinces. shopee e-commerce consumers have a very good perception of perceived pleasure in terms of happiness. a website is not only important for marketing products and services, but also for providing information that can attract customers to make transactions. in their free time, consumers often browse the e-commerce application shopee to refresh their brains. complete and varied product choices when exploring shopee e-commerce make consumers feel that they have a pleasant experience. this encourages consumers to make repeat purchases on shopee e-commerce in the future. the intention to repurchase at shopee is also influenced by the convenience (joy) of consumers who have a more comfortable feeling compared to offline shopping because they are not disturbed by other people's activities so that consumers feel more flexible in repurchasing products at shopee e-commerce. another factor that influences repurchase intention is the fun factor, e-commerce shopee must provide an attractive appearance so that consumers like it. the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 53 emergence of the shopee e-commerce system is now equipped with live streaming, live chat, social sharing and hashtag features to make it easier for sellers and buyers to find the desired product. if consumers get a good display and an easy-to-understand shopping system, consumers will not hesitate to make repeat purchases at shopee e-commerce. conclusion the increasing number of visits or users of shopee services as e-commerce that provides various innovations and conveniences for consumers in shopping certainly has an effect on increasing tax revenue for the state, in this case including value added tax (vat). the amount of revenue from these transactions must be accompanied by more optimal supervision both in terms of government and internal shopee in supervising and implementing rules regarding value added tax to producers or sellers who are members of the e-commerce. shopee's challenge as a seller facilitator is the large number of sellers who do not have an npwp, but apart from that shopee has created its own roadmap in maximizing the tax collection regulation. therefore, it is hoped that shopee can re-socialize the application of the e-commerce transaction tax, considering that the growth of e-commerce transactions has been increasing from year to year. socialization can be done to msmes who are members of the e-commerce. the emergence and rapid growth of e-commerce has created the challenge of creating a favorable legal environment for the effective implementation of online buying and selling processes and vat treatment. the emergence and rapid growth of e-e-commerce has created a challenge to create a good legal environment for online transactions and effective vat treatment. the collection conducted by pt shopee internasional indonesia as an intermediary is an efficient collection because the dgt simply supervises the pt shopee internasional indonesia application market without having to supervise every foreign service provider or foreign trader. overlapping with the imposition of vat on foreign service providers or foreign traders. the approach taken is to make pt shopee internasional indonesia, a partner in collecting pmse vat. references ansari, a., mela, c. f., & neslin, s. a. (2008). customer channel migration. journal of marketing research, 45, 60–76 abay, k. a., tafere, k., & woldemichael, a. (2020). winners and losers from covid-19: global evidence from google search. world bank policy research working paper abuyamin, o. (2016). perpajakan. bandung: mega rancage press. ballantine, p. w., zafar, s., & parsons, a. g. (2014). changes in retail shopping behaviour in the aftermath of an earthquake. international review of retail distribution & consumer research, 24(1), 1–13. couclelis, h. (2004). pizza over the internet: e-commerce, the fragmentation of activity and the tyranny of the region. entrepreneurship & regional development, 16,41–54. desmichel, p., & kocher, b. (2020). luxury single-versus multi-brand stores: the effect of consumers' hedonic goals on brand comparisons. journal of retailing, 96,203–219. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 54 hidayat, t. (2009). panduan membuat toko online dengan os commerce. jakarta: mediakita hwang, e. h., nageswaran, l., & cho, s.-h. (2020). impact of covid-19 on omnichannel retail: drivers of online sales during pandemic. available at ssrn 3657827 larson, l. r., & shin, h. (2018). fear during natural disaster: its impact on perceptions of shopping convenience and shopping behavior. services marketing quarterly,39(4), 293– 309. lim, s. a. (2018). perlakuan pajak pertambahan nilai transaksi e-commercedi indonesia. perlakuan pajak pertambahan nilai transaksi e-commerce di indonesia, 42. meiryani, m., juwita, a., agustini, a., siauwijaya, r., & adriana, m. (2021). the influence of covid-19 pandemic on e-commerce transactions on shopee indonesia. in the 2021 12th international conference on e-business, management and economics (pp. 35-42). mehra, a., kumar, s., & raju, j. s. (2013). showrooming’and the competition between store and online retailers. available at ssrn, 2200420. nanda, a., xu, y., & zhang, f. (2021). how would the covid-19 pandemic reshape retail real estate and high streets through acceleration of e-commerce and digitalization? journal of urban management, 10(2), 110-124. gunadi. (2010). ketentuan dasar pajak penghasilan. selemba empat. jakarta. goolsbee, a. (2001). the implications of electronic commerce on fiscal poilicy (and vice versa). journal of economic perspectives. 13-23. purbo, o.w. (2014). the struggle in indonesia computer network beginning in the 90s. tngerang: surya university, 35. pantano, e., pizzi, g., scarpi, d., & dennis, c. (2020). “competing during a pandemic? retailers' ups and downs during the covid-19 outbreak”. journal of business research, 116, 209– 213 scarcella, l. (2020). e-commerce and effective vat/gst enforcement: can online platforms play a valuable role? computer law & security review, 36, 105371. sheu, j. b., & kuo, h. t. (2020). dual speculative hoarding: a wholesaler-retailer channel behavioural phenomenon behind potential natural hazard threats. international journal of disaster risk reduction, 44 suyanto, m. (2003). strategi periklanan pada e-commerce perusahaan top dunia. yogyakarta. suryani, l. p. 2019. analisis yuridis pemungutan pajak dalam transaksi e-commerce di indonesia. jurnal analogi hukum, 115. taufik, t., & ayuningtyas, e. a. (2020). pandemic impact of covid-19 on business and online platform existence. journal of entrepreneurial development, 22 (01), 21-32. united nations. (2011). model double taxation convetion between developed and developing countries.” new york: united nations. 483. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 15 no. 1 | maret 2023: 40-55 e-issn 2715-9256 =========================================================================== nurul hafifah & gunadi implementation of value added tax policy in e-commerce shopee 55 utomo, r. (2017). tantangan pengawasan ppn atas transaksi konten digital. jurnal pajak indonesia (indonesian tax review), 1(1), 38-43. visser, e. j., & lanzendorf, m. (2004). mobility and accessibility effects of b2c e-commerce: a literature review. tijdschrift voor economische en sociale geografie, 95,189–205. waluyo. (2009). akuntansi pajak. selemba empat. jakarta. weltevreden., rotem-mindali. (2009). mobility effects of b2c and c2c e-commerce in the netherlands: a quantitative assessment. journal of transport geography. wijaya, s., nirvana, a. p. (2021). pajak pertambahan nilai perdagangan melalui sistem elektronik (studi kasus pt shopee internasional indonesia). bilancia: jurnal ilmiah akuntansi, 5(3), 245-256. zhang, d., zhu, p., ye, y. (2016). the effects of e-commerce on the demand for commercial real estate. cities, 51, 106–120waluyo. (2009). akuntansi pajak. selemba empat. jakarta. microsoft word manuskrip 5.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 127 analysis of public services quality in the tourism sector: the case study of south garut west java province 1asep dadang 1stisip samudra indonesia selatan, indonesia; stisipsamuderaindonesia01@gmail.com received: july 15, 2021; in revised: november 18, 2021; accepted: december 21, 2021 abstract public services in the tourism sector are one of the essential parts to support increasing the human development index (hdi) in the economic sector. this requires quality services based on the government's development strategy through public policies linked to regional potential, especially the tourism potential of the south garut area. based on the research results with a qualitative approach, the tourism potential of south garut can become an economic barn if you get quality services. self-esteem is a service that can grow tourism value by prioritizing local wisdom, of course, in collaboration with modernization. meeting expectation is that every service performed can attract the customer's attention so that it gives a broad aroma. recovery is a strategy where the influence of time can provide a pattern in bargaining power. vision is that south garut tourism has a new strategy that can have medium and long-term development plans that can attract attention, improvement is a service that has been carried out, of course, there are fundamental changes to tourism services, care of all forms of existing tourism facilities, of course, all officeholders can give good attention, and empower is a new strategy in improving the quality of services in the tourism sector. keywords: public service, local government, human development index, tourism object introduction public policy regulations (public policy) for tourism management in each potential natural resources (sda) need relevant support, especially at the technical level, both nationally and regionally, especially in the south garut region. south garut is an area consisting of mountains, rice fields and the coast so that the site has considerable tourism potential. if it is developed, it will generate regional income and increase the community's economy, especially nationally in general. one of the potential mountainous areas that have tourism value is curug orok, pananjung village and sanghiang taraje, pakenjeng village, located in pamulihan district, rawing hill (gunung buligir) neglasari village, cikandang river flow, cikabuyutan situ panyindangan village, dayeuh luhur site (the guardian's cave). neglasari village is located in pakenjeng district, the cibodas river (tarunggang) in sukajaya village, situ ciawi tiwu genteng, pamalayan village, cisewu district, hamlet village (indigenous people), cikelet district, and others. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 128 likewise, coastal areas with tourism values that are still not appropriately managed include the rancabuaya beach, caringin district, the manalusu beach attraction, karangsari village, pakenjeng district, and the santolo tourist attraction, cikelet district, the sayang heulang tourist attraction, pameungpeuk district, and others. some of the potentials of the south garut area as a whole are still said to have not been managed optimally, so it has not been able to attract domestic and foreign visitors. even though the birth rate, especially the people of south garut, continues to increase every year, logically, the public interest in tourism is also growing. still, tourism facilities do not yet have a fragrant aroma for enthusiasts. gaspersz (hardiansyah, 2011) defines quality as everything that can meet the desires or needs of customers. therefore, this depends on where the quality is placed, whether the quality is applied to services that are feelings or related to products. sorokin and lauden (saefullah, 2010), in their writings " power and morality ", state that, to measure the performance of a public official, morale is one measure that can determine. suppose the same morals and mentality measure the morality and mentality of those who govern and are governed. in that case, the ethics and spirit of those who govern are marked by a much stronger dualism and a significant moral and mental illness than the morality and mentality of the citizens. the proportion of extreme mental types, both gifted and mentally ill, was more powerful in the commanding group than in the ruled subordinates. the behaviour of governing groups tends to be more criminal and sub-moral than the moral behaviour of the governed layers of the same society. the more remarkable, the more absolute, and the more coercive the power of those who govern, political leaders, business executives and other organizations in management, and the less freely this power is sanctioned by the managed population, the more likely it is to corrupt and criminal groups—governing groups and officials. the quality of services provided by the government to the community will be assessed, seen and noticed by the community itself. not only what is seen as a work value, but the morality and mentality of the government will also be a public concern. lovelock (hardiansyah 2011) explains that service is an intangible product, lasts for a while and is felt or experienced. a service is a product that has no form so that no structure can be owned, and lasts for a moment or does not last long, but is experienced or felt by the recipient of the service. it can be interpreted that service is vital in the continuity of social interaction, whether carried out by an organization or individual. if a person feels happy for the gifts of others or a community feels safe in his socio-cultural life to provide government services, then this is called service. for example, a wife in a family feels happy when a husband provides spiritual and spiritual support according to household procedures. there are several other opinions about the characteristic of service quality expressed by de vreye (rusli, 2013). first, self-esteem improves the quality to be a role model for employees and increase attention for them. second, the exceeded expectation is to fulfill promises made to customers. third, recovery is responsive to customer complaints. fourth, vision is long-term thinking about public service. fifth, improvement is continuous improvement of services in the long term. sixth, care is paying close attention to customers. seventh, empowerment is developing employee capabilities by providing training and education. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 129 service quality is inseparable from individual factors which have high self-esteem. the value of self-esteem can be determined by the morality and mentality possessed by humans because a person's performance cannot be separated from an inner drive. another thing explained by atmosoeprapto (makmur, 2008) is that efficiency must always be quantitative and measurable, while effectiveness also contains a qualitative understanding. effective more leads to the achievement of goals. efficient use of inputs will result in high productivity, which is the goal of every organization regardless of its field of activity. therefore, services in the tourism sector must be more complete and can make guarantees for all people because the community has the right to receive optimal services from the government. the word tourism comes from sanskrit, consisting of two words, namely ray and tourism. the term “pari” means together or around, while tourism means to travel. so, tourism travels around from one place to another, which becomes a tourist destination with careful planning. based on this theory, tourism is an activity carried out by a person or group to go to a place with various goals in a limited time situation. what is meant by multiple interests are those who take advantage of this tourism activity to talk about a particular business, hold educational activities such as those carried out by educational institutions, religious gathering activities and others. the coastal area has a specific character and aggregates various ecological and physical components that are interrelated, influence each other, and are ecologically fragile. therefore, the coast is an area that is vulnerable to changes, both changes that occur due to natural processes and changes due to human intervention. according to the ministry of forestry, tourism development is a series of development activities for nature tourism, which includes land use management in accordance with spatial use so that it is balanced and sustainable (ministry of forestry, 2007). the mountainous area is a nature conservation area that all parties must protect because it is a potential for the resilience of all elements that require water. one of the forest protections is the management of forests or mountainous areas to be used as tourism sites. in addition to building water demand resilience, tourism will add value to the economy. based on the above background, the main problem studied is the quality of public services in the tourism sector. therefore, the purpose of this study was to determine the quality of public services in the tourism sector by the garut regency tourism office as a servant and holder of power at the organizational level. the strategy to improve the quality of services carried out by the garut regency tourism office provides concrete steps in establishing service accountability and credibility in the eyes of the public because the demands of public administration through public policy are things that continue to be in the public spotlight itself, whether public policies can be implemented according to procedures, and whether the policy is in line with shared expectations and goals. methods this research was conducted with a qualitative approach. the reason for choosing this method is that the problem to be analyzed and studied concerns things in life. with a description of the phenomenon that appears in the field, the more profound meaning and content of the data collected can be interpreted by paying attention to and maintaining its quality. data collection techniques used by researchers include (1) observation; (2) informants; (3) interviews; and (4) documentation studies. it is hoped that these three techniques can complement and support each other in obtaining the required data. in addition, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 130 qualitative research is processed and analyzed during the study or is called triangulation. the aim does not determine the truth about some social phenomena. instead, the purpose of triangulation is to increase one's understanding of whatever is being investigated stainback in (sugiono, 2011). the purpose of triangulation is not to find the truth about some phenomena but rather to increase the researcher's understanding. results and discussion self-esteem based on the results of interviews that the existing tourism management in both coastal and mountainous areas, it can be concluded that for its command, it is necessary to have professional and proportional managers. professions are tourism managers given to experts who are qualified in the tourism sector, while proportionate means that these experts work in accordance with science and in that sector. the coast of south garut is a nature conservation area that, if appropriately developed, will become the economic barn for the community. cahyadinata (2009) states that coastal areas are transitional areas between land and ocean ecosystems. this area towards the land includes areas that are still influenced by marine processes, such as tides, seawater intrusion, waves, and sea breezes, and towards the sea consists of areas of marine waters that are still influenced by land processes and the impact of human activities such as river water flow, sedimentation, and pollution. this zone can develop into a panoramic value to give birth to art and culture. humans can process it into an area that can build socio-cultural development, especially tourism development. optimal management can give birth to an expected result, where this result can make a real contribution to the quality of service. richard (2007) explains that the management function can be said to be the same as the management function because management is the process of regulating an organisation's path to achieving the goals of an organization. conversely, management is achieving organizational goals effectively and efficiently through planning, organizing, directing and controlling organizational resources. exeed expectation however, all of this has not been managed correctly or adequately or has not fulfilled expectations. yoeti (2001) explains that a tourism object must meet three criteria so that the object is of interest to visitors. the first is to see that the tourism object must have something that can be seen or used as a spectacle by tourist visitors. in other words, the tourism object must have a unique attraction that can attract the interest of tourists to visit the thing. second, something to do is so that tourists who do tourism there can do something practical to give a feeling of pleasure, happiness, relaxation in the form of recreational facilities, whether it's a playground or a place to eat, especially the typical food of the area to make tourists more comfortable living there. third, something to buy is a facility for shopping tourists, which is generally a characteristic or icon of the area, so that it can be used as souvenirs. based on this theory, which is associated with the tourism potential of south garut, it is seen that it is still not optimally able to provide an outstanding contribution for visitors in general to the country. therefore, murray, 2012) views that the preparation of a communitybased tourism development plan must pay serious attention to four primary considerations, namely; 1) accessibility with the central issue of comfort and reliability 2) environmental conservation, the main issue of authenticity and friendliness 3) economic progress, the main publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 131 issue of benefits and the business cycle 4) management ongoing issues of the main objectives and methods. recovery suwantoro (2004) reveals that the tourism component can be a tourism product because it includes everything offered to tourists. the tourism products include attractions, accessibility, amenities, components that function as a tourism driver. these drivers can be in the form of research activities, learning activities, special interest tours and other activities that support these activities. infrastructure that supports tourism activities is in the form of public transportation, especially those that operate along routes that connect tourist transit points with tourist destinations—supporting facilities which include tourist facilities and infrastructure aimed at providing comfort to tourists for the smooth running of tourism activities. wahab (1996) defines marketing as a policy that relates to many parties to the promotion and a tourism system with four functions: a. formulation, both actual and potential markets and severe research in marketing. b. communication, attracting requests by convincing tourists, presenting existing attraction data, c. development, planning and developing tourist attractions and services that meet the needs of the community supervision, evaluate, measuring and calculating various research methods from promotional activities, utilization of facilities and budgets. vision in the post-covid 19 periods, tourists need communication facilities that allow them to stay connected and be able to quickly access information related to their vacation plans, which can be a distinct advantage for travel agencies if they can provide these facilities because, as we all know, things can often happen. in the rapidly changing situation of covid-19, travellers need to be reassured by a travel agency with suggestions that ensure they stay in a safe zone from the pandemic. in fact, future predictions about the tourism culture of south garut are possible to develop along with the process of district expansion. here the government should have a very strategic vision. beach (1993) defines the vision as the ideal future, perhaps implying retention of the current culture and the activities or possibly implying change. (the vision represents a perfect future, perhaps indicating memories of present culture and activities or suggesting change. in the framework of tourism in the future, it is known as sustainable tourism development. sustainable development is part of sustainable development by considering the needs of the present without compromising the ability of future generations to meet their needs. likewise, the wto (world trade organization) puts forward the principles of development, including ecological sustainability; social and cultural sustainability, and economic sustainability, both for the present and future generations. improvement suwena categorizes a tourism activity as sustainable if it fulfils the following conditions: "first, it is ecologically sustainable, namely tourism development does not cause harmful effects on the local ecosystem. in addition, conservation is a necessity that must be pursued to protect natural resources and the environment from the negative impact of tourism activities: second, it is socially acceptable, which refers to the ability of residents to absorb tourism businesses (industry and tourists) without causing social conflict. third, it is culturally acceptable, for instance, the local community can adapt to a pretty different tourist culture publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 132 (tourist culture). fourth, it is economically profitable in which the profits obtained from tourism activities can improve the welfare of the community. in addition, collaboration with the surrounding community is also needed in sustainable tourism development. the presence of the participation of the surrounding community will contribute to full responsibility for maintenance and security. therefore, community-based tourism is a critical point in the concept of sustainable tourism development, namely how local communities can be empowered and be included in the tourism activity itself to derive benefit from tourism activities. in addition, considering the role of the community is so important in maintaining environmental conditions where the tourism object is located, the researchers will present several concepts (definitions) from several theories regarding the concept of community-based tourism development. care rusli (2013) explains that one of the leading indicators to see the process of achieving goals as expected by a policy is to see how the public service process is implemented and how the results are achieved and felt by the community or service recipients. there is a very close relationship between the two, so that if public policy is likened to the brain in the human body, then public services are other organs that play a role in carrying out the brain's commands. in fact, it is not difficult for all parties to pay attention to social media, meaning that all forms of foreign information are easily accessible. it is just that the government can present professionalism in the tourism sector to be authorized in its management. give them the authority to make strategic plans in managing the natural potential in the south garut area. empowerment tourism as one of the development activities is strived to be in line with the concepts and principles of sustainable development. therefore, it is necessary to apply the following principles: benefits equitably for all. 2. development of tourism in accordance with the character of the region, environmental conditions, social context and cultural dynamics. 3. the creation of harmony and synergies between tourists' needs and providers by the local community creates a reciprocal relationship and mutual respect for values, customs, habits, heritage, culture, and others. community-based tourism finds its rationality in the properties and unique features and characters that are more uniquely organized on a small scale. this type of tourism is inherently ecologically safe and does not cause as many negative impacts as it produces—conventional types of tourism 2. community-based tourism has a better chance of developing small-scale tourist objects and attractions and, therefore, can be managed by local communities and entrepreneurs. 3. very closely related and as a consequence of the two more than conventional tourism, where local communities enjoy the benefits of tourism development, and therefore empowering the community more (nasikun, 2000). conclusion research on the quality of public services in the tourism sector in south garut, west java province can be concluded as follows south garut has tourism potential both on the coast and in mountainous areas. however, this potential is still unable to make a wider contribution due to the absence of a garut regency government strategy underlies its development. the results publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 127-133 e-issn 2715-9256 =========================================================================== asep dadang analysis of public services quality in the tourism sector: the case study of south garut west java province 133 of this study can be developed more deeply, especially for academic development. the results of this study would be a recommendation for the local government, especially for the garut regency tourism office, in general for the garut regent to make a development strategy creation of new policies for south garut tourism management. references hardiansyah. (2011). kualitas pelayanan publik konsep dimensi indikator dan implementasinya, yogyakarta: gava media makmur. (2009). teori manajemen strategik dalam pemerintahan dan pemabngunan, bandung: pt. rafika aditama rusli, b. (2013). kebijakan publik membangun pelayanan publik yang responsif. bandung: hakim publishing saefullah, a. d. (2010). pemikiran kontemporer administrasi publik, bandung: lp3an. sugiono. (2011). metodologi penelitian kuantitatif, kualitatif dan r&d, bandung: alfabeta. https://www.seputardunia.co.id/2015/12/20 https://elib.unikom.ac.id djunaedi, et al (2002) https://elib.unikom.ac.id (cahyadinata, 2009) http://repository.uin-suska.ac.id (richard (2007:7) https://repository.its.ac.id/50484/1/3613100042-undergraduate , yoeti, (2001) http://repository.uin-suska.ac.id (syaiful bahri rruray, 2012: 109). https://repository.its.ac.id/50484/1/3613100042-undergraduate (suwantoro, 2004) https://republika.co.id/berita/qlmkol440 http://file.upi.edu/directory/fip/jur (lee roy beach 1993:50) http://file.upi.edu/directory publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 56 quality of public service government to citizen (g2c) west java provincial government through the sambara application 1siti alia, destiani putri utami 1universitas islam negeri sunan gunung djati bandung; aliaalya267@uinsgd.ac.id received: november 12, 2022; in revised: february 17, 2023; accepted: march 14, 2023 abstract the growth pattern of information and communication technology that is so fast encourages the government to try to implement information and communication technology in government (e-government). in west java, efforts to implement e-government in public services are carried out by implementing the sambara application. this application is fully oriented to make it easier for the public to access public services. however, the journey of this application was not as smooth as what had been aspired before. the implementation of this application is, in fact, not always considered good. in addition, studies regarding the sambara application have not been carried out much. so that finally, the author is interested in studying this application in terms of effectiveness, efficiency, fairness, and responsiveness of services in applications that aim to measure the extent of the success of this application in terms of providing government to citizen (g2c) services. this study then concludes that in practice, this application is quite good, but there are also deficiencies in this application, so an improvement is needed in the future.. keywords: public service innovation, e-government, sambara introduction it cannot be denied that today we have arrived at an era or period in which information and communication technology is so sophisticated. "internet of thinking," industrial revolution 4.0, global megatrends 2045 results from the rapid development of information and communication technology. the growth pattern of information and communication technology is rapidly emerging to design and develop things to continue to be even better in terms of quality and sophistication. all efforts are made to do everything more effectively and efficiently. due to the rapid development of today's technology, automation and robotization have brought humans to a situation that must be adaptive. if you cannot keep up with the times, being left behind and failing to survive will haunt you. the development of technology and information is indirectly likened to "the new replaces the old." various innovations related to information and communication technology today are present to accompany the course of everyday life, including in the running of a government. information and communication technology that is present in our midst and facilitates the running of government is familiarly called e-government. in a project organized by the world bank entitled invodev in 2002, it was stated that e-government is not limited to developed countries; more precisely, e-government has become a priority in more and more developing countries. evidence suggests that “the most innovative uses of the internet in governance are emerging in developing countries” (al-hakim, 2007). a combination of two equally strong elements, namely between high technology and a combined global network, will significantly impact the production of information, and this information will run faster and more rapidly. howard frederick argued mailto:aliaalya267@uinsgd.ac.id publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 57 that the rate of growth and accumulation of knowledge in the current information age had increased significantly and exponentially. as a comparison, it can be analogized that if an amount of information in year 1 is equated to one unit in the world, then the first doubling takes approximately 1500 years. it will take 250 years and onward developments in the early 20th century to be 150 years old. in addition to howard frederick, jacques valee also estimates that such doubling takes place every 18 years, while james martin argues that doubling fell once every 5 years in the 1970s than in the 2000s to three years. (ahmad, 2012). efforts to implement communication and communication technology in government are known as the concept of e-government, e-government, as stated by eddy satriya (2009), is an effort to utilize and utilize telematics logic with an orientation to upgrading aspects of government efficiency and cost-effectiveness, serving a variety of public services better governance, providing comprehensive information accessibility to the public, and making government more accountable and transparent to the public (kuswandi, kurniasih, 2018). information and communication technology development in indonesia has long been encouraged, and efforts are being made to optimize its implementation. one e-government that is being intensively promoted is e-government with the type of government to citizen (g2c) relationship through public service innovation. public services in this increasingly disruptive era have become a vital issue considering the quality of bureaucratic performance of public services has a massive impact on the ongoing economic and political life (taufiqurokhman & satispi, 2018). one of the real efforts to implement government to citizen (g2c) in public services is through implementing the sambara application in indonesia, especially in west java. sambara is an electronic-based application innovation initiated by the west java provincial government bapenda with a function to check motor vehicle tax (pkb) at the regional level of west java province. the sambara application contains services that can display online information on motor vehicle taxes (both two-wheeled and four-wheeled) (bapenda, 2019). this application is the first tax payment system implemented online by local governments in indonesia. in its implementation, west java bapenda cooperates with the west java regional police (polda jabar) in providing electronic public services in the form of an e-system product, sambara. through the presence of this application, the west java bapenda hopes there will be an increase in the compliance ratio for paying motor vehicle tax in west java. besides that, the sambara application is present to fulfill the demands mandated in the nkri constitution regarding a more responsive government oriented towards public satisfaction. in order to answer these demands for responsiveness, the west java provincial government finally made breakthroughs through the sambara application. this application is one of the most users of the e-samsat application. the e-samsat application is an innovation built by the west java samsat supervisory team, which consists of the regional revenue agency of west java province, west java regional police, and pt. jasa raharja (persero) west java branch. e-samsat is an electronic motor vehicle tax payment system in which there are 4 systems, namely, sistem informasi pajak online (sipolin), sistem online nasional (samolnas), samsat mobile jawa barat (sambara) dan sms gateway samsat (putri, 2020). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 58 figure 1 value of e-samsat acceptance for the 2016-2022 period source : https://bapenda.jabarprov.go.id/statistik-bapenda-jabar in the graphic above, we can see that from 2016-2021. there was a significant increase in motor vehicle tax revenue using the e-samsat application, 2022 this number will still decrease compared to income in 2021 because, in 2022, it was not calculated until the end of the year, so the amount can still change at the end of the year. in practice, the implementation of e-government in indonesia has been intensively promoted since 2003, since the issuance of presidential instruction no. 3 of 2003 means that it has been running for almost 18 years. initially, e-government was oriented to the public interest, namely regarding how the government could provide more practical and excellent information and services to the public through a web portal or application service. despite all the efforts made by the indonesian government, especially the west java government, in improving the quality of public services through the implementation of e-government applications, there are still many shortcomings, obstacles, and challenges along the way, especially in the sambara application. many users complain about the many negative reviews poured on google play. the one most complaints about are the repeated system errors; many find this application difficult instead of making it easier. https://bapenda.jabarprov.go.id/statistik-bapenda-jabar publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 59 figure 2 sambara user comments via playstore source : https://play.google.com/store/apps/details?id=id.go.bapenda.sambara&hl=in&gl=us differences in understanding and paradigm of e-government implementation have led to distortions and deviations from the intention of implementing e-government itself (jaya, 2001). initially, this application was fully oriented to make it easier for the public to access public services. however, the journey was not as smooth as what had been aspired before. the implementation of this system is, in fact, sometimes considered ineffective, as is the case with a study conducted by loura hardjaloka, where she stated that in indonesia itself, the implementation of e-government is currently still in the interaction stage and has not yet fully entered the transaction stage let alone the transformation stage. loura, 2014). limited access and lack of credibility in human resources are also obstacles to implementing effective e-government service quality. besides that, studies regarding e-government relations on the focus of government to citizen (g2c) in public services, especially in the sambara application, have not been carried out much. this study uses four dimensions in the quality of public services, including efficiency, effectiveness, and responsiveness, which depart from the service quality criteria proposed by kumorotomo (1996). this study aims to measure the success of the sambara application in terms of public services or government to citizen (g2c) service delivery in terms of efficiency, effectiveness, fairness, and responsiveness (priyanti, 2017). in previous research on the sambar application by dea ayu silvia (2019) entitled "quality of e-samsat services at the regional revenue agency of west java province at samsat regional revenue management center for bandung city iii soekarno hatta." this study explains how the quality of e-samsat services is complete with the inhibiting factors and the solutions to these obstacles. the theory used in this study is the theory of pasaruman et al. (1988) regarding service https://play.google.com/store/apps/details?id=id.go.bapenda.sambara&hl=in&gl=us publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 60 quality, which consists of five dimensions: reliability, responsiveness, assurance, empathy, and tangibles. the study results show that several indicators have not gone according to the wishes of the public, namely, those related to empathy and responsiveness.. (silvia, 2019) another research discussed by ina rotul pauziyah is entitled "inovasi costumer relationship management melalui aplikasi sambara dalam mengoptimalkan pelayanan: analisis deskriptif aplikasi sambara bapenda jawa barat." this study describes customer relationship management innovation through the sambara application in optimizing services at west java bapenda. the theory used in this study is the theory of don pappers and martha rogers regarding public service innovation which consists of four dimensions, namely identity, differentiate, interact, and customize. the study results show that the customer relationship management innovation through the sambara application carried out by bapenda jabar to improve its public services has been going well according to the stages of innovation put forward by don pappers and martha rogers. (pauziyah, 2021). the next previous research was from ari ramdani, entitled "descriptive analysis of sambara application service innovation (west java mobile samsat). this research explores the extent to which this service innovation can provide benefits. the study results show that this service innovation is very helpful to the public (ramdani, 2020) from several previous studies, it is known that there has been no research that directly discusses the quality of government to citizen (g2c) public services through the sambara application. so the focused purpose of this research is to find out how far the quality of the sambara application, which is one of the government to citizen (g2c) applications, accommodates public services which are expected to be of higher quality and wants to examine further how the service quality of the sambara application is built especially by the provincial government. west java provides easy services, especially in motor vehicle tax payment services, that are innovative, adaptive, and accessible using digital technology. so to answer the research problem described in the background, the researcher includes a research statement, namely, how successful the sambara application is in terms of public services. so, it is hoped that based on the analysis in this article, both in terms of positive, negative, or contained solutions, it is hoped that in the future, it can become an input for the west java provincial government and be used as a rationalization of considerations so that the sambara application can be improved again in the future by public expectations. methods this research uses qualitative research methods and a literature review. according to creswell, cited in (darmanita & yusri, 2020), qualitative research is a method for exploring and providing an understanding of meaning carried out by several individuals or groups of people considered to originate from social or humanitarian problems. a literature review reviewed previous articles following the theories on service quality by digitizing public services, especially the sambara application. according to (ulhaq, 2018) literature review is a systematic and explicit method for identifying, evaluating, and synthesizing the works of previous research results and thoughts that researchers and practitioners have already presented. in collecting data for this article, secondary data researchers obtained from the documentation method by collecting, recording, and processing data related to the sambara application, which was downloaded through the website of the regional revenue service of west java province. furthermore, it is discussed in depth in publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 61 the section entitled literature review as a basis for formulating hypotheses, which will then be used to make comparisons with the results of previous research or the findings contained in the study. results and discussion a policy aimed at providing better quality and better public services launched through law no. 25 of 2009 concerning public services faces a reality that is not by all needs and changes in various fields in people's lives (alfisyahrin, 2018). in general, what is meant by public service, as stated in the minister of administrative decree number 63 of 2003, is a provision of excellent service to the public as a form of embodiment of the obligations of government officials as public servants (taufiqurokhman & satispi, 2018). then what is meant by quality is the level that shows a series of inherent characteristics based on a certain size (dale, 2003). meanwhile, regarding public services, as stated in law number 25 of 2009 concerning public services, it is stated that public services are a series of activities oriented towards fulfilling the service needs of all indonesian citizens by public service providers for goods, services, or administrative services. 1. efficiency of the sambara application, west java provincial government efficiency, according to the big indonesian dictionary (2001), is the accuracy of work method or effort in carrying out something to reduce time, effort, and costs to achieve efficiency, efficiency, and performance of good and correct tasks. in line with this definition of efficiency, the sambara application originally aimed to provide more efficient services to the public in terms of handling motorized vehicle tax within the province of west java (ihsan, 2022). this application is intended to reduce the time, effort, and costs incurred by the government as the provider of public services and the costs incurred by the public as the recipient of the service. whereas paying taxes at the samsat office only takes a short time. however, inefficiency arises when the queue for paying motor vehicle tax at samsat is often very long queue conditions. so that this creates a polemic of inefficiency in terms of service. based on this rationalization, an application called sambara was finally formed, an online application for paying motor vehicle tax so that the public who will pay their motor vehicle tax can do so through this application without having to come and queue at the samsat office as before (jumiati, 2010). through a breakthrough made by the west java provincial government through public service innovation in the form of the sambara application. this application can have a massive impact on the efficiency level of public services from the west java provincial government. this application allows all motor vehicle tax payments to be accessed via bank bjb, bni, and bca atms spread throughout indonesia. however, unlike the 1-year tax payment, regarding the 5-year tax payment, the public must go to the nearest samsat office to exchange the receipt for proof of payment and then exchange it for a new number plate (hertiarani, 2016). in its implementation, the facilities and infrastructure of the sambara application are entirely based at the west java province regional office of regional office. they are centralized using a media called cloud computing (a combination of the use of computerization in an internet-based network that functions to run programs or applications via computers that have connections simultaneously) at the same time (fitriyani & arifin, 2020). in addition, facilities and infrastructure that support data storage or those relating to instructions/commands from this publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 62 application user will be stored virtually via the internet network, and these commands will be forwarded to the application server. so with the system's sophistication, the sambara application is considered more efficient in data storage (hertiarani, 2016). this application claims that this application comes with extraordinary benefits and brings ease of access, namely through payments made directly by the public as taxpayers via atm or online. (bahtiar et al., 2021). again, this effort exists to streamline all previously rigid processes to become simpler. as we know, the operational working hours applied to each agency are very limited, so the public, who incidentally are taxpayers, are mostly workers, most of whom do not have free hours during work operations. so it is difficult to get free time to come directly to the samsat office to take care of paying this motor vehicle tax. the presence of this application in terms of efficiency is also expected to eradicate brokering practices, eradicate corruption in tax revenues from its roots, revitalize the accuracy of calculating taxes to be paid, and of course, aim to provide as comfortable service as possible to the public as a taxpayer (hubalillah et al., 2022). however, there are so many reviews from the public as users of this application say that the application runs very slowly and is non-responsive, and useless because there are several reviews that suggest that even though motorized vehicle tax payments can now be made online via sambara application, but the public must still carry out offline procedures. problems that arise in public are also sticking out concerning claims that identification of nomor induk kependudukan (nik) to send and determine data processes are still often found to have problems on this application server. in practice, the server will first carry out a nik matching process for the validity of motorized vehicle ownership as a form of polri identification process. in this stage, the application system will identify by matching the nik of motorized vehicle ownership with the nik in the relevant public data on the relevant bank server. furthermore, if it has passed successfully, the data is declared valid to further process a motor vehicle tax payment transaction via an atm. the problem often arises when the nik on the sambara and atm servers differ. as a result, the system will not be able to accept it. if there is such a case, then the motor vehicle tax payment transaction process via atm can never be done, or in other words, the transaction will always fail, where a message will be written "check your nik data again, contact bank bjb, bni customer service, or the nearest bca (according to the bank service used)” in the screen display menu. however, this can be overcome in a way, namely by updating the nik data, both on the data on the samsat server and on the data on the atm server, concerning the correct nik and following the ktp. however, another obstacle arose in the process, where, in reality, the public as a taxpayer finally failed to make payments. this is generally due to lack of time, considering that the public must be willing to carry out several activities and queue in this process. so if these problems continue to arise, then the efficiency of this application is also be questioned (hertiarani, 2016). 2. effectiveness of the sambara application, west java provincial government the word effectiveness originates from the word "effect," which means a causal relationship, so effectiveness is generally seen as a causality or a cause from other variables. effectiveness is also defined as achieving pre-planned goals, or simply, a target can be achieved because of a process. james l gibson et al. (pasolong, 2013) argued that effectiveness is an achievement of the goals of a joint effort. where the degree of achievement of these targets shows publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 63 a degree of effectiveness (yuningsih, n.d.). based on these statements, it can be drawn to a common thread that effectiveness is a measure of the success of an effort to achieve goals. the sambara application is an innovation in public services to improve the quality of public services. widodo (2017) argues that what is meant by innovation is a simplification or integration of business processes. the innovation can generally be in a new product or service (procurement), a technology from a newer production process, structural and administrative systems, or a new plan for an affiliated institution or agency. then, service quality is defined as a dynamic condition related to products, services, human processes, and the environment, which in its journey, can meet or exceed expectations as previously formulated (azis, 2020). the function of holding a public service innovation in the sambara application is to check motor vehicle tax and to pay taxes, to find out the schedule of mobile samsat and carrying samsat, then lastly, to find out the exact location of the samsat service (ramdani, 2020). the services of this application have a main orientation order to make it easier for the public to access services easily so that the payment of motorized vehicle tax will also easily reach the public in the context of paying taxes (ratna et al., 2021). through the services provided by this application, paying the annual tax for west java-plated motorized vehicles is easier by simply making it through bank bjb, bca, or bni atms. this application is a new form of breakthrough initiated by the provincial government of west java through the program of the government of the republic of indonesia in order to accelerate the implementation of egovernment itself. with the application of the sambara application service, it is hoped that it can assist the government of west java province in increasing its pendapatan asli daerah (pad) through the payment of motor vehicle tax (hertiarani, 2016). so if we examine more deeply the effectiveness of its main purpose to reach a wider public and increase pad, it can be concluded that, more or less, this application is quite capable of achieving its main goal. this is evident from data on west java regional own revenue which continues to show a significant increase. where the head of the bapenda stated that the regional income of west java province originating from the motor vehicle tax sector had begun to move up successfully as of may 2020 amid the co-19 pandemic. then other data also indicate that local own revenue is one of the many determining factors for the success of economic growth in each region, including west java. in 2017 it was noted that the province of west java had a realization of regional original income which touched idr 31.16 trillion, where this amount experienced an increase from the estimated target. (azis, 2020). based on these data, it is also reflected in the increase in regional original income from the motor vehicle tax sector, indicating that the public has consciously carried out their obligations to pay their motorized vehicle taxes. this also means that through this application, the government has succeeded in reaching the public or the public as taxpayers to carry out their tax payment obligations. then to measure effectiveness, it must also be reviewed the functional aspects of this application (mulyadi et al., 2021). the first function is checking motor vehicle tax and paying taxes. the usefulness of this function can be seen from public perceptions as users who say that the services in the sambara application are considered to make it very easy for the public because, through this application, they can check through their respective gadgets. to check the total nominal value of the motor vehicle tax that will be paid without having to bother coming to the samsat office. then the benefits are also felt in terms of payment, whereas we know that payments in this application service can be made via an atm. so some people see this as a positive thing. then when viewed from the second function, namely to find out the mobile samsat publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 64 schedule, the response, and views of the community, in this case, are quite positive because, with this sambara application, the public can know for sure and easily about the schedule of the traveling samsat. then they make vehicle tax payments. then the third or last function is to find the exact location of the mobile samsat service. in addition to the schedule from the mobile samsat that can be known, this application service also provides specific information about the location of the mobile samsat, with that the public does not have to bother asking around come here regarding the schedule and location of the mobile samsat because information regarding this is already listed in the sambara application service. however, the second and third functions are only for those reluctant to make payments online (ramdani, 2020). apart from the various effectiveness above, there are also negative views or perceptions of this application service. not all people understand, of course, how to use this application properly. so because of this, the benefits are not felt by some parties. 3. fairness in the sambara application, west java provincial government fairness in service (service fairness) is a public perception of the level of fairness in an agency for an application or program related to company service behavior (asliana, n.d.). of course, the sambara application, which the provincial government of west java carries out, aims to provide the fairest justice to the public. this application has no restrictions that discriminate against the public obtaining services through this application. however, quoting from the official website of the west java bapenda, in the terms and conditions imposed by sambara, the provincial government of west java, there is a point that reads, "taxpayers have a savings account number and atm card at bank bjb or bank bni or bank bca." the presence of these conditions indirectly indicates inequality. not all west java people have savings account numbers and atm cards at bank bjb, bni, or bca. many people in west java certainly do not have savings account numbers and atm cards at bank bjb, bni, or bca. many have savings account numbers and atm cards outside of these banks. so that the existence of these requirements in practice seems to limit the public from being able to pay their motor vehicle tax via the sambara application. then another problem that arises and needs to be studied is regarding the socialization of this program. we must also admit that this technology is not evenly distributed, and the indonesian people do not fully understand how to apply this technology, especially in the context of paying motor vehicle tax via the sambara application. where these factors are included in the external factors from the aspect of human resources, to be precise regarding the aspect of public readiness in order to accept changes in terms of digitalization, in terms of understanding and ability from the public that are not yet comprehensive on the acceptance of digitalization and technology coupled with the still poor population administration system and there is also much public who have not heeded the rules in population identity which is a big obstacle in the implementation of this application. this indirectly makes the public seem not to have the same opportunity to get the best service from this application because of this technological imbalance. therefore, the west java provincial government as the organizer of this service must provide an even more massive understanding to the community, especially regarding the performance of this application. because based on the results of previous research conducted by wiwiet hertiarani regarding the implementation of the sambara policy in west java, it is still found that many people in west java do not know about the presence of this sambara application as a solution for paying motor vehicle tax online. another obstacle that arises is that the public does not understand how to start this application and the payment procedures. not all publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 65 of the public knows and understands the terms and conditions that must be followed in accessing this application. based on the rationalization above, the socialization process is a vital answer. it must be encouraged so that the people of west java can understand and get equal opportunities to realize the dimension of justice in the framework of accessing this application (hertiarani, 2016). then regarding bank services that can be used in the context of online payments, i hope the government can conduct a review and conduct a survey regarding what bank services the public wants apart from the existing bank services. it is intended that this application service can provide the fairest justice to the public as a user in making tax payments online. 4. responsiveness of the sambara application, west java provincial government zeithaml et al. (1990) suggest that what is meant by responsiveness is the willingness to help the public and provide prompt service (mulyawan, 2016). concerning the sambara application, it should be noted that this application uses a media system technology called cloud computing, where with this system, an operational work procedure is no longer needed because all of them have used an integrated system by the centralized online samsat system of the west java provincial revenue service. in its journey, all of these systems will be monitored by puslia. of course, the human resources who run them are no doubt because they are all competent in their fields. the performance of the sambara application, which utilizes technological renewal and digitalization, will, of course, be even faster and more responsive regarding the provision of services to the public in terms of paying motor vehicle tax because a sophisticated, high-level technology system runs this application. high-level technology in this application has implications for trimming all the manual bureaucratic stages that the public always complains about because of the red tape. currently, this application makes the services received easier, more accurate, informative, and aspirational. this is also a form of response to the demands submitted by the public to the bureaucracy, especially the west java bureaucracy, regarding transparency, accountability, and government accountability to the public by taking advantage of the changes in the digital era revolution through the implementation of e-government (hertiarani, 2016). however, in its implementation, system errors can occur in the existing system in the sambara application service. based on user reviews, it was stated that this application sometimes often has problems. sometimes the loading carried out by the application in loading data is very long even though the network used is good. then it was also found that this application often had errors, so it was necessary to repair the system as a whole. however, in practice, the improvements made, as stated by the public, took a long time, so this triggered public discomfort as users of this motor vehicle tax payment application. however, apart from all the negative comments and perceptions made by the public regarding the responsiveness of this application, not a few people have expressed positive comments and perceptions about this application. there are lots of reviews from the public that state that this application is very helpful and useful. some opinions suggest that this application is responsive and easy to use and is a good application. however, the public continues to hope that in the future, this application service can be even better in terms of responsiveness or responsiveness. the public, as a user, hopes that in the future, in this application, there can be a chat help desk feature so that they can easily report complaints and difficulties in accessing this application. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 66 conslusion based on the descriptions and reviews discussed above, it can be concluded that the quality of public services in the context of implementing e-government initiated by the west java provincial government has been going well and has resulted in benefits for the public in terms of several service assessment criteria. the first is in terms of efficiency. in terms of efficiency, this application is intended to reduce time, effort, and costs incurred. in its implementation, it is categorized as quite good. however, problems arose when it turned out that regarding the 5-year tax payment, the public was still required to visit the nearest sambara office. besides, there were reviews from the public that said the application was running very slowly, non-responsive, and useless. second, in terms of effectiveness, this application can realize its main purpose. however, problems arise when there is a negative view of this application service. third, in terms of fairness, this application aims to provide services as fairly as possible without any discrimination. however, problems arise when there is a condition that online payments can only be made via bca, bjb, and bni atms. finally, regarding responsiveness, this application uses a media system technology called cloud computing. with this system, an operational work procedure is no longer needed. however, in its implementation, system errors can occur in the existing system in the sambara application service. in the future, it is hoped that the west java provincial government will continue to strive to improve the performance of its public services through this sambara application. the government must strive to reconstruct everything related to improving the quality of its services so that the implementation of this application can be felt more efficiently, effectively, fairly, and responsively to the public. besides that, in the future, it is hoped that the west java provincial government can continue to innovate in e-government to support the acceleration of egovernment implementation, especially government to citizen (g2c) relations in indonesia.. references ahmad, a. (2012). perkembangan teknologi komunikasi dan informasi: akar revolusi dan berbagai standarnya. jurnal dakwah tabligh, 13(1), 137–149. alia, s., umam, k., & putri, c. a. (2023). e government: electronic government (untuk mahasiswa & praktisi) (vol. 1). jurusan administrasi publik fisip uin sgd bandung. al-hakim, l. (2007). global e-government: theory, applications, and benchmarking. idea group publishing. asliana, e. (n.d.). pengaruh keadilan pelayanan (service fairness) terhada[ citra perusahaan penyedia listrik. 10. azis, a. dan e. (2020). pengaruh kualitas informasi, kualitas sistem, kualitas layanan terhadap kepuasan pengguna aplikasi pajak (studi kasus pada aplikasi sambara di jawa barat). jurnal of e-proceeding of management, 7(2), 2406–2415. bahtiar, r., myrna, r., & susanti, e. (2021). digital government dalam pembayaran pajak publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 67 kendaraan bermotor berbasis aplikasi samsat mobile jawa barat (sambara) di jawa barat. kolaborasi: jurnal administrasi publik, 7(2), 230–253. http://journal.unismuh.ac.id/index.php/kolaborasi fitriyani, f., & arifin, t. (2020). penerapan word n-gram untuk sentiment analysis review menggunakan metode support vector machine (studi kasus: aplikasi sambara). sistemasi: jurnal sistem informasi, 9(3), 610–621. hakim, r., umam, k., & anwar, h. s. (2021). implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province. publica, 13(2), 134-148. halim, f. r., mubarok, m., & mutiarawati, r. (2021). a feasibility study for housing allowances from the bandung regency dprd. publica: jurnal pemikiran administrasi negara, 13(2), 79-93. hertiarani, w. (2016). implementasi kebijakan e-samsat di jawa barat. jurnal inspektorat pengawasan kepolisian daerah jawa barat, 419–440. hubalillah, h., badaruddin, b., & kusmanto, h. (2022). analisis kualitas pelayanan bus samsat keliling unit pelayanan pendapatan daerah medan selatan badan pengelolaan pajak dan retribusi daerah provinsi sumatera utara. perspektif, 11(1), 372–384. ihsan, d. s. (2022). evaluasi kebijakan aplikasi sambara (samsat mobile jawa barat) di badan pendapatan daerah provinsi jawa barat. fisip unpas. jaya, s. (2001). implementasi dan perkembangan e-government. jurnal informatika multimedia (jim) stimed nusa palapa, 2(1), 37–52. jumiati, i. e. (2010). electronic government : suatu inovasi peningkatan manajemen publik dalam kerangka good governance. administrasi publik, 1(1), 1–25. khaerul, u. (2012). manajemen organisasi. bandung, cv pustaka setia. kuswandi, kurniasih, k. (2018). pelatihan e-government bagi aparat pemerintah desa di kecamatan ciampel kabupaten karawang. jurnal abdimas mandiri, 2(1), 1–10. mulyadi, s. f., kurniansyah, d., & santoso, m. p. t. (2021). implementasi penerapan aplikasi sambara dalam administrasi wajib pajak pada masa pandemi covid-19 di kabupaten karawang. jurnal ilmu pemerintahan suara khatulistiwa, 6(2), 184–193. mulyawan, r. (2016). birokrasi dan pelayanan publik. unpad press. pauziyah, i. r. (2021). inovasi costumer relationship management melalui aplikasi sambara dalam mengoptimalkan pelayanan: analisis deskriptif aplikasi sambara bapenda jawa barat. uin sunan gunung djati bandung. priyanti, e. (2017). pelayanan publik berbasis e -government di kabupaten sumedang (studi kasus pada unit payanan pengadaan secara elektronik di dinas perhubungan komunikasi dan informatika). jurnal politikom indonesia, 2(1), 110–120. putri, n. (2020). analisis citizen centered governance dalam pelayanan e-samsat provinsi jawa barat pada masa tanggap darurat covid 19. catholic parahyangan university. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 56-68 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== siti alia, destiani putri utami quality of public service government to citizen (g2c) west java provincial government through the sambara application 68 ramdani, a. (2020). analisis deskriptif terhadap inovasi layanan aplikasi sambara (samsat mobile jawa barat). 3, 37–43. ratna, y., mustiah, m., & dastina, w. (2021). efektivitas pelayanan pembayaran pajak kendaraan bermotor melalui aplikasi e-samsat (studi kasus di kantor samsat kabupaten merangin provinsi jambi). uin sulthan thaha saifuddin jambi. saputra priyatna, d., juana, t., ahmad kurniawan, r., septian nugraha, r., nurdiansyah utam, m. d., fawwaz al ghiyats, m., ... & khoerunnisa, s. (2021). penerapan e-government lintas sektor dalam memajukan efektivitas dan efisiensi roda pemerintahan. silvia, d. a. (2019). kualitas pelayanan e-samsat di badan pendapatan daerah provinsi jawa barat pada samsat pusat pengelolaan pendapatan daerah kota bandung iii soekarno hatta. universitas pasundan. umam, k. (2019). manajemen organisasi. umam, k. (2014). manajemen perkantoran: referensi untuk para akademisi dan praktisi. umam, k. (2012). manajemen perbankan syariah. umam, k., & sutanto, h. (2013). pasar modal syariah. bandung: pustaka setia. taufiqurokhman, & satispi, e. (2018). teori dan perkembangan manajemen pelayanan publik. in umj press. umj press. yuningsih, d. k. & t. (n.d.). efektivitas organisasi dalam penyelenggaraan pelayanan tanda daftar usaha pariwisata (tdup) dinas kebudayaan dan pariwisata kota semarang. jurnal fisip universitas diponegoro. microsoft word manuscript 10.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 185 institutional analysis of drinking water supply system in east nusa tenggara province 1i gede eko putra sri sentanu, muhammad edo edi sriyiono 1universitas brawijaya, indonesia; sentanu@ub.ac.id received: july 12, 2021; in revised: november 2, 2021; accepted: december 20, 2021 abstract the regulatory mandate states that the implementation of the drinking water supply system in the regions is prioritized for regional owned enterprises as the drinking water supply system manager. if regional owned enterprises does not reach the drinking water supply system services, then the implementation the drinking water supply system remains the responsibility of the central government or regional governments may form a technical implementation unit or service technical implementation unit to serve areas or areas that have not been reached by these services but can also be implemented by community groups and business entities to meet their own needs. this paper aims to analyze how the implementation of the drinking water supply system in ntt province with the perspective of good corporate governance. the research method used is a literature review utilizing relevant journals, books, media, and laws and regulations. the results of this study indicate that the implementation of spam 2020 is mainly carried out by regional drinking water company (15 districts/cities from 22 districts/cities in ntt). the remaining seven districts are still in uptd blud and uptd. institutions are essential to ensure that drinking water services to the community can be adequately served and ensure the functioning of the drinking water supply system, both funded by the apbn and apbd. keywords: local government, institutional, good corporate governance, ntt introduction east nusa tenggara (ntt) is a reasonably large province with 21 regencies and one city with 47,931 km2. regional drinking water company (pdam) is a public service institution that provides or is engaged in drinking water. some pdams are already managed within the perumda institution, and some are still being encouraged to improve their institutional status in accordance with applicable laws and regulations. from the report data on the performance of drinking water providers in the province of ntt, out of 22 regencies/cities, 15 of them are already in the form of pdams, and seven units are in the form non-pdams (uptd and uptd ppk blud). with one sick unit, five unhealthy units and nine healthy units (bpkp, 2020), and seven from regencies/cities still in the form of regional technical implementation units (uptd), 3 of them were only formed at the end of 2020 even though the adequacy and availability drinking water by drinking water providers is essential. the problems and constraints experienced by pdams will impact the drinking water management system (spam). in addition, these obstacles are not in accordance with the aspects of good governancewhich includes accountability, transparency and responsiveness. compliance and compliance must be in accordance with the principles of good corporate publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 186 governance. there are five principles of good corporate governance, among others, the principle of independence, the principle of accountability, the principle of responsibility, justice, and transparency (cahyono & wati, 2019). in accordance with the mandate stated in the 1945 constitution article 33 paragraph 3, which reads, "earth, water and the wealth contained therein are controlled by the state and used as much as possible for the prosperity of the people". in accordance with this mandate, the government should strive to realize the prosperity of the people through the availability of drinking water. institutionality in spam is a crucial and influential element. this is supported by a scientific paper entitled "swot analysis of the implementation of a sustainable drinking water supply system (green spam) at the keburejo regional spam in central java" this study explains the importance of spam, as for the strengths of sustainable spam as follows, water quality and quantity good standard; local government commitment in realizing the spam development program; the existence of special regional spam regulations (pks, pergub); the presence of a particular management agency; people's desire to get clean water services (guritno, 2018). therefore, according to this study, the existence of spam institutions is fundamental to meeting the needs of clean water by the surrounding community. the governance framework model uses the deloitte model, which uses risk elements, compliance with regulations and morals. in general, the deloitte model of governance framework consists of a governance board and corporate governance infrastructure. board governance is a job that cannot be replaced or represented to management because it is a form of accountability from the board. in contrast, corporate governance infrastructure is the opposite of board governance, a job that management can replace or represent. then the board becomes a supervisor. (abdurrahman & pahlavi, 2018). source: (abdurrahman & pahlavi, 2018) the description of the image of the deloitte model of the corporate governance framework is as follows: (abdurrahman & widhar pahlevi, 2018). first, the core of the dellit model is the company culture and risk, which will influence and impact the effectiveness of all elements of the work structure. second, corporate governance infrastructure is the company's entire form/operational model that involves all aspects. this is an effort by the management to carry out the company's direction through the planning, implementation, reporting processes figure 1 deloitte's corporate governance model publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 187 and remaining obedient to the applicable regulations and morals. third, a governance board is a place where the board is responsible for everything and must be actively involved in it, understanding and implementing. good corporate governance (gcg) is the relationship between the top management of the company, which consists of the bod, senior managers, and stakeholders, which is a mechanism that gives the authority to control the company based on decisions made by top management (abdurrahman & pahlavi, 2018). good corporate governance is an institutional optimization effort that will make a company or institution up and running effectively and with accountability. several agencies have tried to provide basic guidelines which are often referred to as the principles of implementing good corporate governance practices, including the organization for economic cooperation and development (oecd), putting forward four essential elements of good corporate governance, namely: transparency, accountability, fairness and responsibility (anggionaldi, 2018). implementing sound corporate governance in a company will provide adequate protection for all parties. and the operation of the institution or company will run well and according to the expected target. methods this study uses a literature study data collection method where researchers use scientific articles, journals and previous studies to find and collect relevant data for this research. then this research was conducted at the spam institution of east nusa tenggara province (ntt). researchers collect secondary data by analyzing articles related to this research. in addition, researchers made observations on the object of research to find additional data for research purposes. the researcher also conducted a literature study to prove the differences in research and the urgency of the study conducted by the researcher. results and discussion the organizers of the drinking water supply system (spam) in the ntt province in 2021 consist of 15 bumd, 6 uptd, and 1 uptd ppk blud. the areas managed by bumd are kupang city, east sumba regency, kupang regency, south middle east regency, north middle east regency, belu regency, alor regency, alor regency, lembata regency, east flores regency, sikka regency, ende regency, ngada regency, manggarai regency, rote ndao regency, and west manggarai regency. meanwhile, the areas managed by the uptd are central sumba regency, west sumba regency, southwest sumba regency, sabu raijua regency, east manggarai regency, and malacca regency. meanwhile, the area managed by the blud is nagekeo regency. figure 2 institutional spam in ntt province in 2021 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 188 source: data processed from kpspam/hippam, 2021 based on the data above, the institutional performance of the drinking water supply system managed by bumd shows that 9 bumds are healthy, 5 bumds are unhealthy, and 1 bumd is sick. meanwhile, the uptd and blud that manage spam currently have no performance appraisal, and monitoring-evaluation is being carried out to see the institutional performance. in 2020, in ntt province, 3 spam uptds was formed in 3 districts (west sumba regency, southwest sumba regency, and malacca regency). meanwhile, for east manggarai regency in 2021, based on east manggarai regent regulation number 30 of 2021, the spam institutional status from the previous blud was changed back to uptd. figure 3 bumd performance in ntt province spam operators source: indonesia's national government internal auditor, 2020 based on the data in figure 3 above, it can be seen that the coverage of spam services by bumd that administers spam in ntt province is still relatively low, with an average service coverage of 25.83%. the highest service coverage is in lembata regency, namely 52.98%, and the most insufficient service coverage is in belu regency, namely 10.73%. there are 140,786 customers served by bumd implementing spam, with the highest number of customers in kupang regency, as many as 23,805 customers, and the least number of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 189 customers in belu regency, as many as 2,905 customers. the level of water loss in implementing spam by bumd that administers spam in ntt province is still relatively high, reaching an average of up to 29.73%. the effectiveness of billing for spam administration by bumd that administers spam is very high, reaching an average of 91.62%. the average tariff for spam implementation by bumd that assists spam is rp. 4,554.47, with the lowest tax being in alor regency at rp. 1,994.00 and the highest tariff being in kupang city at rp. 7,777.00. the average cost of goods sold with non-revenue water (real nrw hpp) in bumd spam operators in ntt province is rp.4,974.73, with the highest real nrw hpp in kupang city at rp.7,259.00 and the lowest real nrw hpp is in alor regency at rp.1, 193.00. the implementation of spam by 10 bumds in the ntt province is still in non-full cost recovery (non-fcr) status, and 5 bumds have full cost recovery (fcr) status. said pdam is still experiencing losses. water is one of the basic needs of society that must be met in living their daily lives. this lack of safe drinking water will impact the human development index (hdi) because it is related to meeting the needs of people's lives in a country(saputra & nur, 2019). government regulation number 2 of 2018 concerning minimum service standards article 7 states that the fulfilment of drinking water for the community is one of the development priorities for regency/city governments. the position of the provincial government is as a coordinator, or the central government can only provide stimulus and technical guidance in the context of implementing access to drinking water. institutional aspects and sustainability of spam management are crucial in determining whether the implementation of spam in an area has been running well or not. therefore, institutional, financial and hr performance needs to get the attention of spam organizers and regency/city governments (directorate general of human settlements, 2019). in his research, according to mukherje, n & van wijk (2003) in trijunianto (2016: 8) said that there are 5 (five) aspects of sustainability for drinking water and sanitation development, namely: technical, social, financial, environmental, and institutional (swastomo & iskandar, 2020). institutional criteria in supporting spam development are as follows: a). institutional and financial management; b). water loss; c). cooperation between the government and local governments and collaboration between local governments; d). government cooperation with business entities; and e). cooperation between business entities (satrya alamsyah et al., 2020). meanwhile, according to the ntt provincial representative bpkp in the 2019 performance report, it explained the achievement of the realization of bumd whose performance had at least a good predicate from the bumd evaluated, reaching 60% or 9 bumd with a good predicate out of 15 bumd fostered in the 2019 bumd evaluation (directorate general of new renewable energy and energy conservation, 2020). organizational strengthening is a strategy that an institution must carry out to answer the problems being faced. the synergy between stakeholders has an important role, especially between regulators (technical service) and operators (spam organizers). the central government and regional governments (pemda) need to encourage so that business planning documents are compiled for regional owned enterprises (bumd) as institutions that provide spam that accesses 100% of drinking water which refers to the rpjmn, rpjmd, policies and regional methods in the field of spam development, and can be implemented in the rkap of bumd spam organizers to encourage the realization of drinking water quality (not just clean water) from the processing carried out by bumd spam operators in accordance with the minister of health regulation no. 492 of 2010 concerning publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 190 drinking water quality requirements and to improve its supervision in accordance with the minister of health regulation no. 736 of 2010 concerning procedures for supervision of drinking water quality. employee competency improvement can be made periodically. the board of directors of bumd that administers spam can improve the quality of employee performance by utilizing training activities organized by the drinking water engineering centre, perpamsi, and other similar training institutions or can develop the quality of employees and can conduct training internally at bumd that administers spam by inviting certified resource persons/presenters / accredited and can take advantage of central programs related to capacity building. in addition, the seriousness of the management of bumd that organizes spam and assistance and support from the local government is needed in suppressing non-revenue water (nrw). based on the problems above, it can be concluded that the implementation of spam by pdam as blud has weaknesses, such as poor management and limited access to funding. this is due to low coverage, high nrw, idle capacity, high debt arrears, and not bankable. the department of public works and public housing, a specialized agency, has a regulatory function to become one of the tasks and functions of the fields/sections that make up the uptd by increasing the uptd to uptd ppk blud. therefore, the implementation and management of spam carried out by organizational service units such as the division/section, uptd and blud are more of a technical function in spam. meanwhile, the implementation and management of spam carried out by bumds such as perumda and perseroda is more concerned with regional needs and the feasibility of regional business functions. according to government regulation number 54 of 2017 concerning regional-owned enterprises, article 9 explains that the feasibility of the bumd business sector is reviewed through an analysis of economic feasibility, market and marketing analysis, financial feasibility analysis, and analysis of other aspects. on the other hand, full cost recovery (fcr) is the full use of costs namely, the average pdam tariff must be able to reach the minimum price or the lowest limit equal to the pdam's essential cost. implementing fcr rates is critical in meeting maintenance, development and other operational expenses. full cost recovery (fcr) is the full use of fees, namely, the average pdam tariff must be able to reach the minimum price or the lowest limit equal to the pdam's essential cost. implementing fcr rates is crucial in meeting maintenance, development, and other operational expenses. full cost recovery (fcr) is the full use of fees, namely, the average pdam tariff must be able to reach the minimum price or the lowest limit equal to the pdam's essential cost. implementing fcr rates is crucial in meeting maintenance, development and other operational expenses (saputra & nur, 2019). full cost recovery (fcr) is a reaction variable to determine finances, income, and expenditure on spam management, both by uptd and pdam. the greater the pdam's income, the greater the chance of achieving fcr. meanwhile, the greater the cost used for expenses, the smaller the opportunity to achieve fcr. therefore, the size of the tariff determines the chance of attaining fcr. conclusion the availability of drinking/clean water is necessary for all people to meet their daily needs. the community to meet water needs is very dependent on the availability of physical infrastructure and the ability or performance of the spam organizers. the affordability and sustainability of spam need to get the attention of stakeholders, especially local governments, starting from aspects of planning, implementation, monitoring and evaluation. therefore, institutional performance related to the principles of good corporate governance (such as publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 191 organizational and employee commitment, corporate managerial governance by the board of directors, the effectiveness of the supervisory board, public information disclosure and others), financial performance, and human resource management need to be considered and transparent benchmarks and controls. on the other hand, pdams in the province of ntt also face obstacles, namely the need for synergy between stakeholders in spam such as the technical service as the regulator, the spam organizer as the operator and the regional planning agency (bappeda/bappelitbangda). in the institutional aspect, institutional strengthening (capacity building) and increasing institutional status are common concerns to improve performance and service to the community. references abdurahman, a., & widhar pahlevi, r. (2018). procedure for implementing the principles of good corporate governance in the corporate social responsibility program at the regional company pdam, bantul regency. jbti : journal of business theory and implementation, 9(1), 76–88. https://doi.org/10.18196/bti.91101 anggionaldi, m. (2018). effect of effectiveness of internal control, internal audit function and implementation of good corporate governance on financial performance. faculty of economics and business, jenderal achmad yani university, 15(1), 74–94. cahyono, d., & wati, chs (2019). analysis of the principles of good corporate governance on company performance. musamus accounting journal, 2(1), 44–49. directorate general of new renewable energy and energy conservation. (2020). 2019 performance report. ministry of energy and mineral resources, 3, 1–50. directorate general of human settlements. (2019). https://ciptakarya.pu.go.id/v5/berita/detail/ciptakarya/10212/institutional-spam-inupayapeningkatan-penyelenggaraan-spam guritno, a. (2018). swot analysis of the implementation of a sustainable drinking water supply system (green spam) at the keburejo regional spam. september, 203–219. saputra, ap, & nur, mi (2019). 6311-17315-2-pb. journal of bureaucracy & local government, 1(november), 1–18. satrya alamsyah, r., fauzi, m., & sandhyavitri, a. (2020). formulating a strategy for the development of the dumai city drinking water supply system (spam) using ahp (analytical hierarchy process). unitek journal, 11(1), 24–39. https://doi.org/10.52072/unitek.v11i1.26. sentanu, igeps, & khoirunisa, m. (2020, november). can institutional capacity building improve farmer's welfare?. in 2nd annual international conference on business and public administration (aicobpa 2019) (pp. 298-302). atlantis press. swastomo, as, & iskandar, da (2020). sustainability of community-based rural water supply system. sukowati research and development journal: research and development media, 4(2), 14. https://doi.org/10.32630/sukowati.v4i2.131. trijunianto, o. (2016). analysis of sustainability factors for drinking water facilities for the pamsimas program in kupang regency, east nusa tenggara province. thesis. ten november institute of technology. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 185-192 e-issn 2715-9256 =========================================================================== i gede eko putra sri sentanu & muhammad edo edi sriyiono institutional analysis of drinking water supply system in east nusa tenggara province 192 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 189 optimization of development funds to achieve dynamic sustainable sme's 1feni astuti 1uin sunan gunung djati bandung, indonesia; feniastuti@uinsgd.ac.id received: january 13, 2023; in revised: february 15, 2023; accepted: march 11, 2023 abstract micro, small and medium enterprises (msmes) are the community-based business sector that has a strategic role in the economy and has a positive effect on social impacts through creating jobs and improving people's lives. with a total of 6,140 msme players registered in 2020, bandung city is one of the regions in west java province that is participating in developing this business sector. this is supported by the availability of the msmes development fund to create sustainable msmes in the city of bandung. in realizing dynamic sustainable micro, small, medium enterprises in bandung, the government, in this case the office of cooperatives, micro, small and medium enterprises, needs to use the existing budget optimally. this study aims to find out how to optimize the msme development fund in the context of dynamic sustainable micro, small, medium enterprises in the cooperative office, micro, small, and medium enterprises in bandung city. the research method used is a descriptive study with a qualitative approach. while the data collection technique is done through structured interview, observation, documentation, and literature study. data analysis techniques are performed, namely data reduction, data display, and conclusion drawing, which is then tested for validity using data triangulation. the results showed that the development of msmes carried out by the department of cooperatives, micro, small and medium enterprises has not yet reached a sustainable stage. this is because there are two dimensions of dynamic sustainable micro, small, medium enterprises that have not been fulfilled. keywords: fund optimalization, dynamic, sustainable sme’s, public finance introduction micro, small, and medium enterprises (msmes) are one of the economic sectors that strategically develop the national and regional economy. in indonesia, developing the msme sector is one of the main priorities to help boost the national economy (gdp). msmes can answer problems related to income inequality and poverty in society. msmes are also the place where various innovations start and play a role in increasing income distribution (anshor, 2022; hanif ismail et al., 2022; jasuni et al., 2018). the msme sector also contributes to employment absorption in indonesia. the fact that the performance of msmes proves the role of msmes as the most significant part of all national business units is a concrete manifestation of the economic life of the indonesian people. this msme sector is hoped to reduce the poverty rate in indonesia (datupalinge et al., 2022; herdinata; pranatasari, 2019; laily ; kurniawan, n.d.; sujayal; aprillia, 2022). this is in line with what was stated by czarniewski in (harman et al., 2015), which assesses that smes have not only had a positive effect on gdp growth but have also strengthened the social impact that has arisen through job creation, and the resulting increase at the educational level, as well as in improving the quality of human resources. rachmawan budiarto, in his book, states that msmes have a strategic role in increasing labor absorption, equal income distribution, and national economic growth with national added value. one of the most significant indicators is to increase non-oil and gas exports (budiarto, 2019). in addition, in his research, laily (2016) stated that the presence of msmes could improve the economy publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 190 and create new businesses. hence, developing msmes is essential further to increase the gross regional domestic product (grdp) (budiarto, 2019; laily & kurniawan, n.d.). at the national level, the government has issued various policies to support the development of msmes in indonesia. one is the policy of reducing the final income tax (pph) rate for micro, small, and medium enterprises (msmes) from 1% to 0.5%. this policy is contained in government regulation (pp) number 23 of 2018 concerning income tax on income from business received or earned by taxpayers with certain gross turnover, a substitute for government regulation (pp) number 47 of 2013. the issuance of this policy certainly has a significant impact on msme actors, namely providing relief from operational costs in the business they are doing (marzuki et al., 2023; nasir, 2017; s & prajawati, 2020; supriatna et al., 2023; umkm et al., 2021). at the regional level, west java province is one of the provinces participating in developing the msme sector. through government programs such as champion umkm, umkm upgrade class, and one islamic boarding school one product (opop), the provincial government of west java has contributed to the development of umkm in indonesia. bandung is one of the areas in west java province with a total of 6,140 msme actors (registered) until 2020. the development and guidance of the msme sector in bandung city are carried out by the office of cooperatives and micro, small, and medium enterprises based on regional regulation of west java province number 9 of 2017 concerning the implementation of regional government affairs of west java province, which is an elaboration of government regulation number 38 of 2007 concerning distribution of government affairs, provincial governments, and regency/city regional governments (fauzi, 2020; jasuni et al., 2018; laily & kurniawan, n.d.; yudan gumilar & fitria, 2019). following the authority, the affairs that must be carried out have been regulated, namely, mandatory affairs in the field of cooperatives and micro, small, and medium enterprises. the office of cooperatives and micro, small, and medium enterprises is one of the regional apparatuses within the bandung city government, which carries out government affairs in the fields of cooperatives, micro, small, and medium enterprises. the development of the office of cooperatives and micro, small, and medium enterprises in the city of bandung is based on regional regulation of the city of bandung number 8 of 2016 concerning the formation and composition of regional apparatuses of the city of bandung, regulation of the mayor of bandung number 1394 of 2016 concerning position, organizational structure, duties and functions and the work procedure of the office of cooperatives and micro, small and medium enterprises in the city of bandung, as well as the mayor of bandung regulation number 160 of 2017 concerning the formation, position, duties, organizational structure and work procedures of the technical implementation unit in services and agencies within the bandung city government (ali rozai et al., 2015; datupalinge et al., 2022; sujayal; aprillia, 2022). micro, small, and medium enterprises in the city of bandung have increased every year. the following is a development of the number of micro, small, and medium enterprises registered at the office of cooperatives, micro, small, and medium enterprises in the city of bandung from 2018 – 2020. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 191 figure 1. number of new msmes registered at the office of cooperatives and micro, small, and medium enterprises in the city of bandung in 2018-2020 source: office of cooperatives and smes (2020) the graph shows that the number of msmes in bandung continues to grow yearly. this is shown by a graph showing a positive trend in the form of an increase in the number of msme actors over the last 6 years. in addition, the number of msmes that have increased is also relatively stable. this shows an indication that there is the high public interest in the msme business sector, especially in the city of bandung. the high interest of the people of bandung city in the msme sector needs to be supported by the availability of facilities that can be used by msme actors, such as access to capital, marketing, and various other facilities that msme actors can use to develop their products. so to support the development of these msmes, the provincial government allocated funds to support msme development programs in the city of bandung. the following is the amount of umkm development funds in the city of bandung in 2018-2020: table 1. amount of bandung msme development fund for the 2018-2020 period year budget realization remaining budget % 2018 rp4.802.550.284 rp4.285.008.211 rp517.542.073 89,22 2019 rp470.000.000 rp424.330.170 rp45.669.830 90,28 2020 rp491.010.000 rp441.928.050 rp49.081.950 90 source: office of cooperatives and smes (2020) the table is the total budget for the msme development for the city of bandung in 20182020, sourced from the apbd of the city of bandung. the department of cooperatives uses the budget, micro, small, and medium enterprises in the city of bandung for the 343.938 365.218 387.815 411.819 437.290 464.246 0 50.000 100.000 150.000 200.000 250.000 300.000 350.000 400.000 450.000 500.000 2016 2017 2018 2019 2020 2021 number of msmes linear (number of msmes) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 192 entrepreneurship development program and competitive advantage for small and medium enterprises. in this program, there are activities to increase the capacity of cooperatives and smes in the city of bandung. the table shows that the amount of the budget received has decreased from the previous year, namely 2018. in addition, the realization of the existing budget is also not optimal, as seen in the percentage of budget realization, which did not reach 100%. not only that, but the government has also allocated a budget for the msme empowerment program in the city of bandung. the following is a table showing the amount of the bandung msme empowerment program budget for 2018-2020: table 2. total budget for the msme empowerment program for the city of bandung for 2018-2020 year budget realization remaining budget % 2018 rp3.613.889.885 rp2.566.984.250 rp1.046.905.635 71,03 2019 rp2.868.202.850 rp2.567.854.806 rp300.348.044 89,53 2020 rp525.441.063 rp516.359.684 rp9.081.379 98,27 source: office of cooperatives and smes (2020) the table is the budget amount obtained by the office of cooperatives, micro, small and medium enterprises for the msme empowerment program for the city of bandung originating from the bandung city apbd funds. this program has several activities, such as organizing promotions for msmes, facilitating intermediation of access to msme financing, and facilitation development and business partnerships for micro enterprises. based on the table, in terms of relations, the office of cooperatives, micro, small, and medium enterprises has not optimally used the existing budget. similar to budget realization in the previous program, the percentage of budget realization at the office of cooperatives, micro, small, and medium enterprises, especially for msme development, has yet to reach 100%. furthermore, the office of cooperatives, micro, small, and medium enterprises seeks to form sustainable bandung city msmes. this is realized through development programs provided to msmes in bandung. budiarto (budiarto, 2019) states that to build superior and independent msmes; there must be continuity in existing programs so that the development of msmes can take place continuously and can improve people's lives. the sustainable msme program is expected to be able to solve the problems that msme actors in the city of bandung often experience. these problems include business finances that must be mixed with family finances, financial reports that are still very simple or improvised, making it difficult for businesses to obtain financial assistance from banks, and the low digitization of msmes, various other problems. if you look at the amount of the budget and the realization of the existing budget in 20182020, the government, in this case, the office of cooperatives, micro, small, and medium enterprises, needs to increase the realization of the existing budget through the msme development program to achieve dynamic sustainable micro, small, and medium enterprises or sustainable msmes in the city of bandung. this research was conducted as an evaluation material for the government to improve its performance further in developing sustainable msmes in bandung. based on this, this research needs to be conducted to find out how to publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 193 optimize msme development funds in the context of dynamic sustainable micro, small and medium enterprises by the office of cooperatives, micro, small and medium enterprises in the city of bandung (kara, 2013; purwana et al., 2017). researchers used research conducted by vera agustina, siti amanah, pudji muldjono, and pang asngari entitled "factors influencing the sustainability of micro, small and medium enterprises in bandung and bogor" as reference research from the research that the authors conducted. this study aims to analyze profile factors, external environmental support, use of ict facilities, and competencies that affect business continuity. the research method was carried out using a survey design, with a sampling technique that was carried out using disproportionate stratified random sampling distributed to 358 respondents. the data obtained is processed using descriptive techniques and structural equation models. the study results show that the sustainability level of msmes in urban areas is higher than in district areas. while the factors that influence the sustainability of msmes include the perception factor of msme actors and the factor of using ict facilities directly (yanti et al., 2018). in addition, researchers also used research conducted by muhrom ali rozai and lilik subagiyo entitled "optimizing budget absorption in the context of achieving organizational performance (case study on the boyolali district inspectorate)". this study aims to determine the factors that influence the budget's absorption and how the budget's absorption can affect the achievement of organizational performance. the research method used is experimental with case analysis at the inspectorate of boyolali regency. data analysis was based on the budget realization report (lra) and government agency financial accountability reports (lakip). the results showed that the absorption of the budget in the organization was maximized, and high absorption resulted in an increase in organizational performance (ali rozai et al., 2015). furthermore, the novelty or what distinguishes the research that the author conducted from previous research is that in this study, the authors used the dynamic sustainable micro, small, and medium enterprises theory proposed by rachmawan budiarto. in addition, the authors also analyzed the optimization of msme development funds in the sustainable msme development program in bandung city. to find out how to optimize msme development funds in the office of cooperatives, micro, small and medium enterprises in the context of dynamic sustainable micro, small, and medium enterprises, the author uses the theory put forward by rachmawan budiarto in his book entitled "development of umkm between conceptual and practical experience". in his book, budiarto (2019) suggests several aspects of msme development to create dynamic and sustainable msmes, including: 1. strengthening the financial aspect capital is essential to support the effectiveness and efficiency of msme actors in increasing their productivity. strengthening the financial aspect can be done through the following: a) an ideal payment system for msmes b) increasing msme access to sources of financing c) the role of banking as an intermediary institution for the msme sector 2. strengthening management aspects in strengthening the management aspects of the msme sector, the ability to survive in the face of crises and current issues that are currently happening in the business world publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 194 is the key to success for msme players. msmes that can survive in these situations and conditions show that they already have competence or ability in the managerial aspect. 3. strengthening technology aspects strengthening this technological aspect is focused on the following: a) dissemination of the use of new technology for assisted msmes b) pilot project/demo of technology utilization c) access to finance for the use of technology d) optimizing the use of technology to increase productivity, efficiency, and competitiveness 4. strengthening the marketing aspect in strengthening this marketing aspect, budiarto mentioned 4 priority steps consisting of: a) increasing access to market information b) compliance with market quality standards c) launch of innovative products according to market tastes d) development/expansion of target consumers 5. strengthening spiritual aspects strengthening the spiritual aspect is the foundation that can support the four previous aspects. mastery of this spiritual aspect is realized through enthusiasm for running a business, strong motivation, and noble ethics in doing business, where the strengthening of this spiritual aspect must come from the msme actors themselves (budiarto, 2019). methods researchers used a descriptive method with a qualitative approach, as suggested by miles and huberman. this qualitative descriptive research was used because researchers considered it relevant to the problems that occurred and in line with the research objectives, namely to describe events that occurred actually and in-depth towards optimizing msme development funds to create sustainable msmes carried out by the office of cooperatives and micro enterprises, small, and medium bandung city. the data collection techniques were obtained through interviews, observation, documentation, and literature studies. data was collected through structured interviews with the heads of micro, small, and medium enterprises and the head of the finance subdivision at the office of cooperatives and micro small and medium enterprises. furthermore, observations were made by visiting the office of cooperatives, micro, small and medium enterprises in the city of bandung. documentation studies are carried out through documents or laws and regulations such as policies regarding economic reports of west java province, reports on the development of msmes in bandung city, and other supporting documents. at the same time, the study of literature is done by conducting a review of references such as books, journals, and news in electronic media. data analysis techniques were carried out using the analytical techniques proposed by miles and huberman, namely data reduction, data display, and conclusion drawing. then the researcher tested the validity of the data using data triangulation. this research was conducted at the office of cooperatives, micro, small and medium enterprises in the city of bandung. the research subjects were work units in the micro business and sme facilitation and finance sectors (miles et al., 2014; sugiyono, 2017). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 195 results and discussion to find out the extent to which msme development funds are optimized through the msme development program in creating dynamic and sustainable msmes in bandung, the researchers conducted an analysis based on the theory put forward by rachmawan budiarto regarding dynamic sustainable micro, small and medium enterprises. the following is the result of an analysis of the research that the authors conducted on several aspects of development: strengthening the financial aspect based on the financial aspect, financing, such as the availability of adequate capital, is the essential factor for increasing business productivity and efficiency for msme actors (budiarto, 2019), likewise with dewi (sari, 2013) states that the availability of capital is a requirement that business actors must own to support the sustainability of their business. based on the results of interviews that researchers conducted together with the head of micro business and sme facilitation, most of the problems faced by msme actors in the city of bandung are the absence of financial records or business financial reports that are following the financial reporting standards provided by the government, namely sak-emkm. in addition, msme actors often combine business finances with family finances, causing overlapping of their assets because there needs to be clarity regarding owned business assets. the absence of business financial reports and unclear company assets are obstacles for msme actors to obtain access to financing from financial institutions, especially banks. this is because, in order to gain access to financing from banks, business actors need to have collateral in the form of their assets. according to fauzi (2020), this condition is a condition that msmes in indonesia often experience. the problems that arise are caused by the fact that most msme actors manage their businesses without being based on sound knowledge and skills regarding business management and financial management (fauzi, 2020) to overcome this, the office of cooperatives, micro, small, and medium enterprises seeks to optimize the existing budget by designing programs for sustainable msme development in bandung. the following is a table containing several programs and budgets used in efforts to strengthen the financial aspects of msme actors: table 4. work program and budget allocation in financial development aspect year program budget realization % 2018 penguatan ekonomi kerakyatan melalui pelatihan batik di kampung batik cigadung rp750.000.000 rp669.626.005 89,28 2019 fasilitasi intermediasi akses pembiayaan umkm rp591.480.000 rp535.015.000 90,45 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 196 year program budget realization % fasilitasi pengembangan pendampingan dan kemitraan usaha pelaku usaha mikro rp1.099.046.400 rp1.039.700.994 94 2020 fasilitasi intermediasi akses pembiayaan umkm rp156.741.063 rp151.116.000 96,41 fasilitasi pengembangan pendampingan dan kemitraan usaha pelaku usaha mikro rp282.100.000 rp280.383.684 99,39 source: office of cooperatives and smes (2020) the table shows that from 2018-2020 the office of cooperatives, micro, small, and medium enterprises has provided facilities to strengthen the financial aspect for msmes in the city of bandung through the several programs above. however, when viewed from the realization of the budget carried out by the agency, the researcher considers that the agency is maximal enough to realize the budget. this can be seen from the percentage of budget realization, which is almost 100%. however, the government, the office of cooperatives, micro, small and medium enterprises in the city of bandung, must further optimize the realization of the existing budget. because since 2018-2020, the agency has never realized its budget 100%, which has resulted in cuts to the development budget. furthermore, several indicators are in the dimension of strengthening the financial aspect. the following is the result of the researcher's analysis of these indicators: a. availability of an ideal financing system for msme actors a. based on the author's research results, the office of cooperatives, micro, small, and medium enterprises in the city of bandung still needs to provide an ideal financing system for msmes. the government is still very dependent on banks to provide financing for msmes. whereas according to budiarto, the ideal financing system for msmes is a combination of pawnshop business patterns, namely accessible guarantees, moneylender business patterns, namely providing flexible, practical, and accessible services, and commercial banking, namely being able to spur an orderly administration pattern for debtors. only now, the office of cooperatives, micro, small, and medium enterprises has been able to provide capital assistance in the form of money to msme actors. so the agency seeks to become a liaison between financial institutions and msme actors. whereas if the agency can provide capital assistance to msme actors, the agency can create an ideal financing system for msme actors with the financing pattern as previously described. in addition, looking at the amount of the msme development fund budget, there is always a large amount of remaining budget. this can be utilized by the office of cooperatives, micro, small, and medium enterprises to provide capital facilities for msme actors (gede sudika mangku & putu rai yuliartini, 2022; narto & hm, 2020). publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 197 b. increasing msme access to sources of financing in the second indicator, from the aspect of financial strengthening, the office of cooperatives, micro, small and medium enterprises in the city of bandung acts as a liaison between financial institutions and business actors. to increase msmes' access to sources of financing, the agency is also trying to connect business actors with nonbanking financial institutions. this is done in order to minimize the existence of guarantees that must be owned by msme actors in obtaining sources of financing. this financial assistance includes csr, lpdb, and other soft assistance business actors can obtain. this follows what budiarto (2019) stated, which states that to increase msmes' access to sources of financing, it is necessary to optimize the use of non-banking funds in empowering msmes. these funds can come from revolving funds from the apbn and apbd, pkbl, csr, benevolent/social funds (qardhul hasan) from zis institutions, and so on. however, in terms of transparency, the agency has yet to show any transparency in the existing funds. this can be seen from the need for more information, especially financial information, on the office of cooperatives, micro, small, and medium enterprises website. in fact, (budiarto, 2019) states that the management of these funds must be carried out in an integrated, professional, and transparent manner so that they can be effective in empowering msme actors. c. the role of banking as an intermediary institution for the msme sector furthermore, banking as an intermediary institution or provider of capital funds for msmes is significant for msmes in bandung. based on the results of the researcher's interview with the head of small business and msme facilitation, apart from acting as an intermediary institution, banks also act as facilitators to provide education to business actors in managerial matters to marketing. because not a few banks provide capital assistance to business actors, who are followed by a mentoring program or what is known as the assisted msme program, the presence of assisted msmes that banks directly foster can increase the literacy of msmes regarding the importance of having financial reports in business, digital marketing, and increasing the competence of other business actors. this follows what was stated by muslimin, who stated that the banking sector is a sector that can provide development agents in the life of the state because the primary function possessed by banks is as an intermediary financial institution that collects funds from the public and distributes them back to the community in the form of credit. or financing (kara, 2013). based on the description above, the researcher can conclude that the office of cooperatives, micro, small, and medium enterprises still needs to increase its efforts through the programs it produces to strengthen the financial aspect of msmes in the city bandung. because to create dynamic and sustainable msmes in the city of bandung, it is necessary to have a more flexible financing system managed by the office of cooperatives, micro, small, and medium enterprises. with access to capital from the agency itself, msmes can be more flexible in making loans in the form of business capital, of course, with more accessible guarantees (afinka et al., 2022; afisa et al., 2023; indrayani et al., 2022). strengthening management aspects practical managerial ability is one of the essential aspects that msme actors must possess to improve their performance in supporting the sustainability of their business (yudan gumilar publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 198 & fitria, 2019). meanwhile, budiarto (2019) states that the level of competition in the business world is getting sharper, and the number of innovations in the business world requires msme actors always to implement the best management practices, or what is called transformative management. the results of the interviews show that the biggest problem smes face in the city of bandung face is weak business management of smes in the city of bandung. this can be seen from the weak financial reports owned by smes in bandung or the difficulty separating family assets from business assets. this is a challenge for the office of cooperatives and micro, small, and medium enterprises to provide education in improving managerial aspects for msme actors, given the importance of financial reports that msme actors must own as one of the conditions to be able to obtain financing from financial institutions such as banks. the office of cooperatives, micro, small, and medium enterprises' efforts to strengthen management aspects for msme players in bandung city are realized through several programs to improve management aspects and optimize msme development funds. this can be seen in the following table: table 5. work program and budget allocation in management strengthening aspect year program budget realization % 2018 kegiatan fasilitasi pengembangan kewirausahaan umkm rp2.572.733.900 rp2.177.313.526 84,63 2019 kegiatan peningkatan kapasitas koperasi dan umkm rp470.000.000 rp424.330.170 90,28 fasilitasi pengembangan pendampingan dan kemitraan pelaku umkm rp1.099.046.400 rp1.309.700.994 94,6 capacity building bagi sdm usaha mikro rp780.842.847 rp727.947.930 93,23 2020 kegiatan peningkatan kapasitas koperasi dan umkm rp491.010.000 rp441.928.050 90 fasilitasi pengembangan pendampingan dan kemitraan pelaku umkm rp282.100.000 rp280.383.684 99,39 publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 199 year program budget realization % capacity building bagi sdm usaha mikro rp159.800.000 rp156.217.900 97,6 source: office of cooperatives and smes (2020) the table shows that the agency has tried to increase the management aspects of msme actors in bandung through several programs. however, based on the results of interviews conducted by researchers with the head of micro enterprises and small and medium enterprises facilitation section, it was stated that the output of the training program and managerial assistance held could have been more optimal. most msme actors participating in the program must fully understand business financial management, which must be separated from family assets or financial reporting. meanwhile, when viewed from the realization of the budget, it can be seen that since 2018-2020, the realization of the budget for management development programs for msmes has been carried out optimally. this can be seen from the percentage of budget realization, which almost reached 100%. based on this, the researcher can conclude that strengthening the management aspects carried out by the office of cooperatives, micro, small and medium enterprises in the city of bandung still needs improvement. to maximize the management strengthening program, the agency can maximize young entrepreneurs or startups to be given managerial training. this is because young entrepreneurs or startups are still highly enthusiastic about entrepreneurship and are willing to learn. it is hoped that the managerial improvement program will not only provide training in financial management, but it will also still have to be accompanied by management training. this must provide output in sustainable msmes, proven by dynamic msme products and msmes that can survive difficult times. budiarto explained that in strengthening management, msmes must survive in complex or dynamic conditions, and the products produced can be used continuously or sustainably (budiarto, 2019). apart from that, in terms of using funds, the agency still has to realize the existing budget more optimally through programs to improve management for msmes in the city of bandung to create dynamic and sustainable bandung msmes (hartana, 2022; marliani et al., 2022; sagita et al., 2022). strengthening technology aspects in this digital era, the technological aspect is significant for businesses. technology can be used as a suitable marketing medium for msmes. yuswohadi (purwana, rahmi, & aditya, 2017) states that msme actors must be able to take advantage of the presence of digital developments to maintain their business. the development of digital technology can help msmes to market their products and conduct banking transactions more flexibly because they can be done online. according to budiarto, strengthening this aspect of technology can be done through socialization related to the use of technology for msme actors. optimal use of technology can increase the productivity, efficiency, and competitiveness of msme actors (budiarto, 2019). however, this is contrary to the facts that occur in the field; the results of interviews show that the office of cooperatives, micro, small, and medium enterprises does not have a budget for programs to strengthen aspects of technology for msmes in the city of bandung. technology is essential for marketing, transactions, and financial reports to achieve dynamic, sustainable micro, small, and medium enterprises. this is because most business actors are publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 200 housewives, making it difficult for the agency to conduct socialization or training regarding the use of technology. because to do this, it is necessary to have the ability to operate electronic media. meanwhile, the capacity of msmes to use electronic devices such as mobile phones is still being determined. from these results, the researcher can conclude that the office of cooperatives, micro, small, and medium enterprises has yet to strengthen the technological aspects of msme actors. to create sustainable msmes, technology is fundamental to use. to overcome this, the agency can maximize the potential of young entrepreneurs and startups in bandung. by providing budget allocations for programs to strengthen technological aspects, the agency can improve technological aspects for msmes in bandung. so that umkm in bandung city can become sustainable and competitive umkm because they can market their products more broadly (helilusiatiningsih et al., 2022; suhartono, meiden, et al., 2022; suhartono, prasetyo, et al., 2022). strengthening promotion aspects marketing is an important activity carried out by msme actors to introduce or promote their products to consumers. narto (2020) states that strengthening the marketing aspect needs support by presenting innovation and product development according to consumer needs and desires (narto & hm, 2020). based on the research results, the marketing problem faced by msme actors in bandung is the need for more utilization of digital technology as a marketing medium. to strengthen the marketing aspect, the office of cooperatives, micro, small, and medium enterprises of the city of bandung seeks to provide marketing programs that msme actors can use. the following table shows the existing programs and budgets at the office of cooperatives, micro, small, and medium enterprises to improve marketing aspects for msmes in the city of bandung: table 5. program and budget allocation in marketing aspect year program budget realization % 2018 kegiatan penyelenggaraan promosi produk umkm rp2.926.852.315 rp2.118.835.700 72,39 2019 penyelenggaraan promosi dan pemasaran produk umkm rp1.177.676.450 rp993.138.812 84,33 2020 penyelenggaraan promosi dan pemasaran produk umkm rp86.600.000 rp84.860.000 97,99 source: office of cooperatives and smes (2020) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 201 the table shows that in strengthening the marketing aspect, the office of cooperatives, micro, small and medium enterprises in the city of bandung regularly organizes promotion and marketing programs for msme products. this was realized through the holding of exhibitions featuring msme products in the city of bandung. in its implementation, the office of cooperatives, micro, small, and medium enterprises has consistently held exhibitions every year since 2018-2020. furthermore, the table shows that the agency needs to optimize its budget. this can be seen from the percentage of realization, which is still below 100%. the agency needs to re-maximize the utilization of the existing budget to increase access to promotion for msmes. the following is the result of an analysis of the 4 steps in strengthening the marketing aspect: a. increased access to market information in this case, the agency does not provide specific information to msmes regarding market information. msmes can obtain market information through exhibitions held by the agency. through this exhibition, msme actors can exchange information and get much information from prominent entrepreneurs who are present at the exhibition. because of this, the researcher considers that the agency's efforts to increase access to market information still need to be improved, considering that market conditions are very dynamic and require up-to-date information. to overcome this, the agency can provide market information services displayed on the official website. that way, msmes can easily access market information and continue to improve their products to suit consumer desires. b. compliance with market quality standards market quality standards are fulfilled through a coaching program held by the office of cooperatives, micro, small, and medium enterprises for msme actors. the coaching program with 1 mentor for 20 business actors aims to improve business actors' products and provide managerial training for business actors. the agency also seeks to maximize the superior products owned by msmes in bandung city, namely superior products in fashion, food, creative economy, and services to meet market quality standards. c. launch of innovative products according to market tastes based on the results of the interviews, the office of cooperatives, micro, small, and medium enterprises is trying to launch innovative products by utilizing superior products owned by the city of bandung. this is because consumers already favor many superior products from bandung. innovative products can be shown in exhibitions organized by agencies or other agencies. d. development/expansion of target consumers in this case, the agency needs to develop/expand the target consumers optimally. this is because the agency only holds an exhibition once a year to promote msme products in the city of bandung. this was assessed as needing more research due to the narrow range of consumers. the agency needs to create other promotional innovations to help msme players reach a wider audience (iskandar, 2022; luaylik et al., 2022; suhartono, meiden, et al., 2022). strengthening spiritual aspects budiarto (2019), in his book, states that strengthening the spiritual aspect is the most crucial aspect as a support for the four previous aspects in the dynamic and sustainable development of msmes. based on the research results, the agency should have strengthened publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 189-205 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== feni astuti optimization of development funds to achieve dynamic sustainable sme's 202 this spiritual aspect in bandung's sustainable msme development program. this can be seen from the absence of a budget or program to strengthen the spiritual aspect of msme actors. even though strengthening the spiritual aspect is also one of the most important things to increase motivation for msme actors to run their businesses enthusiastically and have noble business ethics (budiarto, 2019). conclusion based on the results of the analysis carried out by the author in each dimension of dynamic and sustainable msme development or dynamic sustainable micro, small, and medium enterprises, the author can conclude that msme development carried out by the office of cooperatives, micro, small, and medium enterprises has not reached the sustainable stage if analyzed using the theory that researchers use. this is because two dimensions of dynamic, sustainable micro, small, and medium enterprises still need to be fulfilled, namely the dimensions of strengthening the technological and spiritual aspects. apart from that, in the dimension of strengthening the financial aspect, the agency still depends on financing provided by the banking sector. there is no ideal financing system for msme actors. related agencies have also yet to be able to provide capital in the form of money to msmes. furthermore, in the aspect of organizational strengthening, the 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(2019). pengaruh kemampuan manajerial terhadap kinerja perusahaan (studi pada sentra industri pengolahan kayu di jl. terusan pasirkoja kota bandung). e-proceeding of management, 6–1. microsoft word manuskrip 2.docx afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 94 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== evaluation of the policy arrangement of street vendors in gembong asih center surabaya city 1afifa ulfa auliya, diana hertati 1 upn veteran jawa timur, indonesia; afifaaulia500@gmail.com received: july 5, 2021; in revised: november 11, 2021; accepted: december 13, 2021 abstract policy evaluation is an essential stage for the government in implementing a policy. at this stage, it can become a bridge in entering the following policy, which is expected to be more effective in the future. this research will specifically examine bridgman and davis's framework to fill research gaps that have not existed before. this study aims to find out and describe the evaluation of the policy of street vendor arrangement at the gembong asih center, surabaya city. the type of research used by the author in this study is descriptive qualitative with primary data and data as the data source chosen by the researcher. then the data collection techniques used by researchers are interviews, observation, and documentation. in addition, the data analysis techniques used by researchers are data collection, data condensation, data presentation, and conclusion drawing and verification. the results of this study found that: a) the input aspect of the evaluation saw that there was suitability and availability of supporting facilities and human resources; b) the process aspect of the evaluation sees that it has been effective, efficient, and has been educated; c) the output aspect of the evaluation sees that it does not yet have an output of product success and success in influencing policy targets so that it is necessary to promote the variety of merchandise in the centre using social media, and d) the outcomes aspect of the evaluation sees that there are no overall outcomes for traders and the community. therefore, an alternative strategy is needed to prevent traders from trading on the sidewalks by adding plants or plants or concrete balls as sidewalk safety at the curb. keywords: policy evaluation, street vendors, gembong asih center introduction the government's evaluation of a public policy is essential. this stage can be used as a stepping stone to the following policy that are expected to be more effective in the future. policy evaluation is an effort to compare and contrast a policy's theory or regulation with its practice in the form of policy impacts, determining whether the effect is as expected or not (anggara, 2014). when the policy evaluation procedure is implemented, the outcomes are inconsistent and reliable. as a result, it is vital to assess the policies that have been implemented by both the federal government and the local governments. which, in this case, is in the peraturan walikota surabaya nomor 17/2003 related to peraturan daerah nomor 17 tahun 2004 about empowering and structuring street vendors. according to arreza & tauran (2016), the street vendor structuring policy has not reached the established goal. this happens because the current policy's aims are not yet clear. then, according to dengah et al. (2017), the afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 95 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== street vendor structuring policy has matched the needs. according to the study, even though the implementing officers violated the sop, the public was not affected by the policy. additionally, olga et al. (2016) said that this approach is practical and well-liked by the community. while this study will look at the framework of bridgman & davis thinking as described by abdulkahar & teguh (2002), who suggest that measuring public policy evaluation criteria can be done using four criteria: inputs, processes, outputs, and incomes. it is well known that indonesia has a large population, and the country is seeing a strong movement of people from villages to cities. according to worldometer, the number of people living in cities in indonesia will increase during the next five years. in 2020, indonesia's urban population was expected to reach 154.2 million people, accounting for 56.4 % of the country's overall population of 273.5 million (jayani, 2019). naturally, as the population grows, so does the movement of people from villages to cities (urbanization), which is thought to meet their needs. however, the increase of employment opportunities in both the industrial and service sectors and the option to start a private business does not appear to balance the flow of urbanization in indonesia. as a result, employment in the informal economy has increased. the informal sector is a viable alternative to traditional employment options that accept workers without specialized job skills or educational backgrounds. everyday activities, according to bromley dan wilson (2018), are characterized by: (1) ease of entry; (2) reliance on local resources; (3) family-owned enterprises; (4) small-scale operations; (5) labour-intensive and adapted technology; (6) skills acquired outside the formal school system; and (7) unregulated and competitive markets. surabaya is one of the largest cities in indonesia, and it serves as a resource for residents looking for jobs from village to town. as a result, many people have decided to become street vendors in surabaya. street vendors often use spaces that are not necessary as trading places, such as the roadside, sidewalks, front-of-the-store or people's homes, parks, and so on, to carry out their activities. the street vendors problem begins with an imbalance of power between two groups of people: street vendors and the government and some public interests (tualeka, 2013). surabaya's growing number of street vendors has resulted in many problems. because the existence of irregular street vendors is seen as an obstacle to surabaya city's creation of a safe, comfortable, clean, and organized layout. according to surabaya.go.id, the population of street vendors in 2017 was 17,332 and increased significantly to 17,521 in 2018. as a result, the keputusan walikota surabaya no. 17 of 2004 as an implementing rule for peraturan daerah surabaya 17/2003's arrangement and empowerment of street vendors. it is stated in article 3 that the traders' arrangement aims to achieve a harmonious environmental order, both in terms of public order, environmental cleanliness, and supporting the city's beauty. the surabaya city government's next effort is to centralize the management of street vendors that are officially accommodated through the dinas koperasi & umkm into a street vendors centre. the street vendor centre has been set up with clean arrangements and tables seating to create a good space for vendors to sell their wares. the existence of a centre allows the surabaya city government to make arrangements so that traders do not deal in impromptu locations and are not frightened of being evicted, which is one of gembong asih's centres. the number of traders selling on the side of the road with makeshift pedestals has disrupted the comfort and order of city traffic. as a result, the surabaya city government has organized street vendors in the gembong area by establishing gembong asih. the gembong asih center was built to accommodate traders selling various types of used products along with the gembong tebasan, kapasari, and ngaglik areas and restore the function of the area's roads and pedestrians. afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 96 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== however, even though the street vendor structuring policy in gembong asih center of surabaya has been in place for 2.5 years, there are still some problems. the first problem related to the supporting resources and basic materials needed in implementing the street vendor structuring policy, which was implemented in early november 2018, is very favourable, and traders are very enthusiastic. still, many traders complain about a lack of buyers over time. the second problem is that, while this structuring policy has been reformed in direct services to gembong area traders, assisted by satuan polisi pamong praja in regulating street vendors, traders continue to sell on the edge of the highway, causing traffic congestion and posing a high risk. if this is allowed, the centre that the administration established will die. this situation is worth investigating because street vendors in the gembong asih center considerably assist the government in resolving urban spatial issues. the existence of the gembong asih center, on the other hand, was unable to solve the problem of persistent street vendors. this study aims to find out and describe the evaluation of the policy of structuring street vendors in gembong asih center surabaya city, based on the background described above. this research is designed to provide studies and sources of feedback for affiliated agencies in implementing the policy of structuring street vendors, especially in surabaya. methods the authors conducted qualitative descriptive research in this study. the research method was chosen because the researchers try to make a portrait of the evaluation of street vendor structuring policies in surabaya's sentra gembong asih. in this study, inputs, processes, outputs, and incomes were used to find the portrait using a model of public policy evaluation proposed by bridgman and davis. primary data and secondary data are the two types of data that researchers employ. for example, researchers used the following data collection techniques: a) interviews with dinas koperasi & umkm, linmas, satuan polisi pamong praja, and traders in gembong asih center surabaya city; b) field observation at gembong asih center in surabaya; and c) documentation using prepared tools such as cameras, handphones, and notebooks. what's more, data analysis techniques used by researchers include a) data collection from informants in this study at the research site; b) data condensation by reducing data that is not relevant to this study; c) data presentation by displaying data that is relevant and related to research; d) as well as the withdrawal of conclusions and verification of data that has been owned at the previous stage. results and discussion based on peraturan walikota surabaya nomor 17/200 which refers to peraturan daerah nomor 17 tahun 2004 about empowering and structuring street vendors, article 3 says that the arrangement of street vendors is directed to realize a harmonious environmental order, both in terms of public order, environmental cleanliness, and supporting the city's beauty, in order to have a positive impact on traders and communities in surabaya city. given that there are numerous issues in the sector, such as the number of traders who complain about a lack of buyers even though their item does not sell, and the fact that many traders continue to sell on the side of the highway, causing traffic congestion and posing a significant risk. suppose these afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 97 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== problems and phenomena are allowed to continue. in that case, the suraba government-street vendor center, which centreeated to reduce congestion for effective urban governance and haveinfluenceders and the community, will fail. based on the above problems, an assessment of the policies that have been implemented is required to determine the policy's scope and determine which sectors or elements of the policy need improvement. in previous research, arreza & tauran (2016) found that the policy of structuring street vendors has not reached the target that has been set. this happens because the current policy's aims are not yet clear. then, according to dengah et al. (2017) said the policy of structuring street vendors has matched the needs. according to the study although the implementing officers violated the sop, the public was not impacted by the policy. furthermore, olga et al. (2016) said that this policy is effective and well-liked by the community. at the same time, the study will focus on bridgman and davis's mindset in order to fill in research gaps that have previously existed. whereas brigman and davis, as quoted by abdulkahar & teguh (2002), argue that four criteria can be used to characterize public policy evaluation criteria: input, process, outputs, and outcomes. inputs the first area of focus is input, with indicators such as supporting resources/facilities and human resources, according to krisnina (2017). water, electricity for lighting each block, stands for traders, large parking lots, mushola, toilet, and carts for food and beverage sellers are among the infrastructure facilities given by the dinas koperasi & umkm in the gembong asih center, according to the findings of the research. the facilities and infrastructure in gembong asih center surabaya city are in good condition and suit the needs of traders. it may be concluded that the surabaya city dinas koperasi dan umkm has provided adequate support for the implementation of street vendor structure policies in gembong asih center surabaya city. this is in line with damanik dan marom (2016), who stated that supporting resources are essential when developing policy. this is in accordance with the street vendor arrangement at the gembong asih center in surabaya city, where there are investing resources, in this instance, infrastructure facilities given by the surabaya city government in order to implement the policy of structuring street vendors. then, to carry out the policy of structuring street vendors in gembong asih center, surabaya city required sufficient human resources in terms of quantity and capability. several officers who are managers of the gembong asih center and supervisors, namely field coordinators from the dinas koperasi & umkm and linmas as security and market supervisors, are involved in the process of structuring street vendors in gembong asih center. compared to the number of officers who plunged to the ground, the number is still deficient. however, the dinas koperasi & umkm lines officer and field coordinator attempted to maximize the number of workers covering the gembong asih center region. furthermore, the officers come from agencies in their domains and in accordance with their primary duties when viewed from the ability or background of street vendors. so that the officers have the necessary skills, this is in line with akibu (2014) statement that sufficient human resources and capabilities play a critical role in policy implementation. this emphasizes the importance of human resources in ensuring that a policy is implemented in accordance with expectations. process in the gembong area, the process refers to how a policy is transformed into direct service to street vendors. according to lintjewas et al. (2016), there are indications throughout the process, such as efficacy, efficiency, and education studies. to determine how the success afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 98 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== of the street vendor structuring policy in gembong asih center surabaya city can be determined by deciding targets and location. based on the research findings, it was discovered that the target was determined using the regional regulation of surabaya city number. 17 the year 2003, with the intended target being traders with surabaya id cards who meet the specified conditions to occupy a stand-in gembong asih center according to the regulations. the following are the conditions for registering as a street vendor: 1) a surabaya id is required. 2) obtaining a letter of recommendation from a camat whose work area includes the sought street vendor location; 3) photographing accessories to be utilized in the stand, and 4) completing affidavits. the dinas koperasi and umkm surabaya city will verify that all prerequisites have been met. furthermore, establishing the position of street vendors based on a strategic location with high accessibility and supported by traffic conditions that are consistent with the gembong asih street vendors' business activities. in order to support trading activity, this location must have complete and suitable amenities. it must also have some infrastructure to support the location's existence and be positioned near the citizens' settlement. easy access and a strategic location adjacent to inhabitants' settlements were essential factors in the decision. the regulators of bappeko surabaya, dinas koperasi surabaya, disperindag surabaya, and pd pasar surya assist in determining the location by taking into account various factors such as accessibility and road patterns in gembong asih in supporting trade activities, areas not far from where street vendors usually sell, easily accessible locations and public transportation around the site are also easily found by the public. as a result, it can be inferred that the government has considered both the positives and negatives of the centre's future location in determining the location. this is in line with maijun & utama (2013) belief that the policy will be effective if the target selection procedure is based on existing regulations and the location selection is based on ease of access. furthermore, to determine how the efficiency of the street vendor structuring policy in surabaya's gembong asih street vendors center may be improved by relocation and repression. according to the result of the research, the process of relocating street vendors to the gembong asih center began with the coordination of the dinas koperasi & umkm, subdistrict, village, satuan polisi pamong praja, dinas pu (binamarga) related to culverts and development, as well as the surabaya police and army. additionally, coordination and communication with necessary parties are required in order for traders to wish to relocate. the next step is for satpol pp to tag the area by placing a banner in a strategic location to alert the public that traders have been relocated to the gembong asih center. the placement of this banner serves as a reminder that street vendors selling on the sidewalk have been relocated to surabaya's gembong asih center. then, in the repressive process of officers against traders, disciplining traders who violate to promote harmonious conditions between officers and vendors, particularly at the gembong asih center. lines and the dinas koperasi & umkm always socialize about local restrictions on street vendors and communicate directly with vendors to build a harmonic climate between traders and police to realize harmonious conditions amongst gembong asih traders. lines also advises traders always to follow the rules that have been agreed upon by both parties. furthermore, as part of the government, satpol pp consistently assists traders who have broken the rules. but, if vendors do not follow the established regulations, satpol pp will not hesitate to take action. officers at surabaya's sentra gembong asih surabaya's street vendor arrangement take decisive action against traders who break the rules. a warning letter to the relevant traders is one such step. repressive officers have done it in the arrangement of traders in gembong asih center surabaya city. afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 99 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== in terms of education, the research found that at the gembong asih center, the informal sector's education bucket, which includes street vendors, includes providing coaching so that they can understand the rules and laws imposed by the government, as well as the steps that need to be taken to improve their business. of course, assimilation to policy aims about policies established later is required in the layout of street vendors in gembong asih center surabaya. this socialisation aims for traders to comprehend the contents of peraturan daerah no. 17/2003 on street vendor structuring and empowerment. additionally, as the manager and accountable for gembong asih center, dinas koperasi & umkm always provide education to traders in order to progress the economy and welfare of traders. dinas koperasi & umkm offered street vendors at gembong asih center education or understanding in counselling and socialization. coaching is provided to all street vendors through activities such as counselling on the cleanliness of the environment in which the trader sells and how to maintain city order in this case through the use of public space, such as not disturbing or using a place intended for pedestrians, as well as providing coaching to traders to conduct trading activities outside of the market. but also sell merchandise through social media such as advertising, instagram, facebook, or other marketplaces. with this education, traders' economies can be aided, rather than relying on purchasers who purchase goods straight from the market. this demonstrates that the government has done an excellent job educating street vendors about the process. the above explanation of relocation, repressive, and education shows that the efficiency of the street vendor arrangement in gembong asih center surabaya city is consistent with rusydiana (2018:49) theory that the relocation process is efficient, repressive steps from officers, and education. outputs the evaluation of the public policy process outcomes is referred to as output. outputs include assessments of the items created as well as success in influencing policy goals, according to (taufiq & junadi, 2019). according to the study's findings, the products produced were found to be related to the results of the keputusan walikota surabaya 17/2004 in addressing the problem of structuring street vendors in gembong asih center. whether or not the policy outcomes met their requirements and provided them with options. this raised more questions about the role of policy outcomes in addressing policy issues and the extent to which gaining results can alleviate problems. the keputusan walikota surabaya 17/2004 results in overcoming the problem of street vendor structuring at gembong asih center can be deemed to have failed to overcome the existing problems. when seen through the lens of urban planning, it is clear that this policy has the potential to alleviate present traffic congestion. however, in terms of meeting the needs of existing policies, traders have fallen short of the expectations of street vendors, who are the policy's intended aim. many traders at the gembong asih center have noticed a significant drop in their turnover and income and have decided not to sell. this shows that the resulting product sub focus did not meet the policy objectives' demands and expectations. this contradicts duri & rahmah (2020:50) assertion that the final policy can resolve existing issues. in terms of success in influencing policy goals, the study found as many as 380 active traders who perform trading activities in the gembong asih center successfully follow the policy of structuring street traders as the target of this policy. additionally, most merchants sell tertiary products such as used clothes, glasses, watches, belts, and so on. it is known that the government has granted a total of 404 stands. dealers occupied the whole stand during the first stage of the building, but as many as 24 frames are still empty and not occupied by traders during the second stage of development. this shows that there are still some unoccupied afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 100 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== booths, namely 24. when contrasted to the current reality, there are still roadside vendors. as a result, the number of traders who successfully follow the policy of structuring street vendors in the center of gembong asih surabaya city based on keputusan walikota no. 17/2004 can be stated have failed in impacting policy goals in this case. this contradicts nugroho (2018:786) assertion that a policy is successful if it can persuade the target to follow it. this is shown by the growing number of traders returning to sell outside the center, demonstrating that some merchants are overlooking the regulations that have been established. according to the government, inviting traders to sentra was also challenging because some merchants rented land from the locals. outcomes outcomes refer to the policy's impact on the general public or those who are affected by it. what is meant is the relationship between the effect on street vendors as a policy objective and the impact on the community. according to the findings of the research, the influence experienced by street vendors is known to be related to place and income. in terms of the location, traders are more relaxed and at ease, because they have a site with selling permission, and they don't have to worry about being arrested by satpol pp police in surabaya. however, when looking at the income earned by traders, there was a considerable decrease. even the payment of dealers is negligible under the current epidemic conditions. this demonstrates that policy aims have not had the full positive impact predicted. this is in contrast to (lafitra marsha krisnina, 2017), who believes that the effect received policy targets must be in line with expectations. in terms of the community's reaction, the study's findings revealed that many people believe the surabaya city government succeeded in relocating street vendors by implementing a solution in the shape of sentra gembong asih. the state of the highway is immaculate and beautiful due to this program. no traffic congestion is caused by street vendors or buyers, who frequently obstruct traffic flow. quite different from before the dealers' arrangement. previously, every corner of the gembong area was constantly clogged with street vendors and buyers, suffocating the streets. as a result, it can be concluded that the impact of the street vendor arrangement in sentra gembong asih on the larger community is more towards smooth traffic, less congestion, and a cleaner, more organized, and more comfortable to observe highway. in sentra gembong asih surabaya city, there is a substantial difference between before and after the street vendor layout. this shows that society's impact on the focus of outcomes is already well-received and meaningful by society as a whole. this is in line with lejiu (2014), which states that the community's impact on the government's policies must be as expected by the community. then and only then can this policy be considered a success. conclusion based on the results of research and discussion related to the evaluation of street vendor structuring policy in gembong asih center city, the author can draw the following conclusions: 1. the input aspect of the evaluation sees that there is already conformity and availability of supporting facilities and human resources. however, it is necessary to maintain the condition of existing infrastructure facilities so that the facilities received by traders are still in a state of service for a more extended period of time. afifa ulfa auliya & diana hertati evaluasi kebijakan penataan pedagang kaki lima di sentra pkl gembong asih kota surabaya 101 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 94-102 e-issn 2715-9256 =========================================================================== 2. the process aspect of the evaluation sees that it is effective, efficient, and has educated. but the issue of education needs to be improved in consistency so that traders who are already in the center will not trade in areas prohibited by the government. 3. the output aspect of the evaluation sees that it does not yet have the resulting product success output and success in influencing policy objectives. therefore, it is necessary to promote the variety of merchandise in the center using social media because not many of them respond to digital-related information. thus, the dinas koperasi & umkm of surabaya city need to increase this promotion that the economy of gembong asih center traders can grow again. 4. the outcomes aspect of the evaluation sees that it does not yet have overall outcomes in traders and the public. therefore, alternative strategies are needed to prevent traders from trading on sidewalks by adding plants or plants or concrete balls as sidewalk safety on sidewalks. in addition, the road's shoulder can minimize street vendors selling on the sidewalk. as well as to protect pedestrians from motor vehicles and to beautify or add to the aesthetics of surabaya city. references abdulkahar, b., & teguh, y. 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(2014). kebijakan (publik teori, proses, dan studi kasus). caps: (cnter of academic publishing service). microsoft word manuskrip 4.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 115 the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 1ira septira aripin, tias safira handayani, wilma zuarko adji 1politeknik piksi ganesha, indonesia; isaripin@piksi.ac.id received: july 3, 2021; in revised: november 8, 2021; accepted: december 11, 2021 abstract department of employment cianjur district is a government agency that provides yellow cardmaking services using online administration procedures. the public is required to rule the technology that is constantly changing. the research aimed to find the effectiveness of making a yellow card online compared to making a yellow card offline. finding how much to improve the service quality of the yellow card making online is the primary goal in the policy. the writer does the research using descriptive analysis. the research was ducted against yellow card makers and employees of the department of employment cianjurdistrictk, the technique of data collection used with observation, documentation, the written interview also literature review, which has a close relationship with the subject matter, the data is processed using descriptive analysis. from this research, the result is that yellow card making online 99% can be adequate time and the cost also makes it easier for the public making the yellow card. keywords: procedure, administration, registration, effectiveness, yellow card introduction in today’s digital era, the internet is needed in various fields. one field service is the public sector. the government continues to provide fast service to find solutions for the people, especially job seekers. however, the community has been very selective in determining the choice and demands of what are to be their rights, would not want the government as a public service to provide quality service, and does not rule out what became of the rights of the community itself. therefore, local governments were required to provide services and a more accessible community. however, the services provided are impressed less responsive, so that often take quite a long time so give a bad stigma to the public related to the services performed by the department concerned, especially the department of employment cianjur district. in this case, the effectiveness in the public service is simple yet very needed at the local level because of the direct services at the regional level aimed at the community so that people can feel the quality of services provided. government officials’ lack of public services gives the impression of bad governments around the community. some people who had been in contact with the bureaucracy often mind and are not satisfied with the service provided. several people still look down on the performance of the bureaucracy. finally, most of the service users or the public are looking for a quick way to use the services of brokers to manage his need related to government publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 116 bureaucracy (damayanti, suwena, & haris, 2019). the service provided by the bureaucracy of the government in indonesia is something of a general nature also had frequent events, namely the slow and convoluted in the completion of the administration of an interest. if desirous of obtaining maximum service, the community should carry out the remuneration (feedback) with pay according to the amount specified. then it belongs to the bribery section and is typically ensured included in acts of corruption, collusion and nepotism (kkn). this means that the service is dissatisfied. it makes people not interested in directly managing the bureaucracy (suandi, 2019). to achieve these objectives, every company or organization should have each administration in every division, making labour more effective. administration, namely a series of activities that should be developed sustainably, the administration also as one of the tools to achieve the goal that earnest could give an essential role for all agencies in terms of public services, companies and organizations must be able to analyze and convey information where such activities related to administrative procedures. simple administrative procedures make it easier for all parties, not only the public. procedure administration also facilitates internal control, guarantees the uniformity and alignment between the data provided by both parties, and enables public service documenting the activities that routinely occur in an agency of the government in making a yellow card. however, the purpose that you want to accomplish to provide services and the demands that the people wanted less goes well. lately, a lot of obstacles that the government apparatus must pass, especially the department of employment cianjur district, from the lack of experts in a related field, less organized communities are coming, as well as the lack of socialization of officers in providing services in the making of a yellow card. therefore, the department of employment cianjur district provides services in simple but quick, presenting the service of a yellow card online, supported with the internet that anyone can reach anytime and anywhere. concerning the service of making the yellow card, the department of employment cianjur district has implemented a policy of running administrative services online through the medium of support services to be more optimal and easier for people who need a yellow card in which such a document is a requirement of applying for a job in a private company or government agencies. efforts and policies of this be an advantage for people who want to make the yellow card. people have no difficulty executing a yellow card, given cianjur district is one of the regions constrained access to the centre of the city where the head office of the department of employment operates. society simply accesses through your smartphone and wait for the next day to capture the card without having to queue that will be less conducive to his service in the office of employment cianjur district. according to mulyadi, cited by (wijaya & irawan, 2018), the procedure means “a series of activities of clerical (writing, duplicate, assess, compare between the data source with the data supporting all parties). often hooking up some people at the ministry and more, which is necessary in order to endure the handling of the uniformly corporate transactions that take place many times”. according to tambunan cited by (arifani, 2016) the procedure is “as the guidelines which contain the provisions of the operations contained in an organization that is used to assure that all the assessment, treatment, and usage of the facilities of the process carried out by several people in the organization who is a member of the organization run effectively and efficiently, the desired consistency seen, the standard also systematically”. according to ismail mashallah cited by (rahastine, mayasari, & sasmita, 2019) argue that the procedure is a series of tasks that are interrelated and regulated by the order and procedures of particular deliberately created or planned to facilitate the implementation of the work that is done repeatedly. according to susanto, cited by (shinta dwi prana dewi, moch dzulkirom, 2015), publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 117 the procedure is the activity or activities performed over and over again the same way. according to sutabri, cited by (rahastine et al., 2019) concluded that, “the procedure is a sequence of clerical activity. the activities of clerical done to record the information in the form, book journal, and the ledger, the activity consists of writing activities, duplicate, enumerate, give the code, register, select, move, and compare.” from some of the opinions above, it can be concluded that the procedure is a grammar how to meet a requirement in order to be eligible activity. according to kamaluddin cited by (trivena, wijayanti, & evelina, 2019), “the administration is typically only associated with the administration’s activities that contain correspondence, secretarial, the preparation of the report as well as archive”. according to ordway-tead cited by (full moon, harjoyo, & salam, 2020) “the administrative load of activities that must be implemented by the executive in the organization of the role that is set up, promote, set a complete the cooperative effort of a group of people that met in a special order to get a certain goal.” according to leonard d. white cited by (purnama et al., 2020) “administration is a process that is usually found in all companies in the group, whether government or private, civil or military, big or small”. according to koto banga cited by (hadiaty & handayani, 2018) “administrasi in the narrow sense, namely activities that are administrative, which contains correspondence, starting from a recording or a list of incoming mail is also outgoing mail, typing, copying, distribution, and archiving, including the recording management data and information needed by the leader for the determination of policy and decision-making related to the duties and functions of the organization”. according to silalahi, cited by (marliani, 2018) administration in a broad sense is defined as cooperation. the term administration is associated with cooperation activities carried out by humans or people to reach the desired goal. cooperation is a series of activities carried out by a group of people together, organized and directed by the division of tasks in accordance with the collective agreement. according to beni, cited by (sartika 2019), effectiveness is “the relationship between output with the purpose or can be said to be a measure of the extent to which the level of output, the policies and procedures of the organization. the effectiveness is also related to the degree of success of an operation in the field of the community. an activity is said to be effective if the activity has a huge impact on the ability to provide public services, which is the target that has been determined. the higher the effectiveness ratio, the better the performance of local government. effectiveness means the utilization of resources, the means also of infrastructure on the specific amount that was decided earlier to produce or services activity that he does”. according to a prosperous cited by (bonso & lawelai, 2020) suggests the perspective of the effectiveness of the actual sourced from one of the benchmarks of administrative sciences, which grows naturally into a diverse range of human activities in order to achieve the desired goal. according to mahmuin, cited by (megawati, 2019) the effectiveness of a program can be seen from indicators program or plan. if all the projects can be done, the program declared effective, indicators, functions and duties. the institution was declared effective if it could perform the function also his job. with another term, a draft of the learning will be adequate if the task, as well as protective a, can be done with sound, condition indicator ideal or goal, which was declared sufficient a draft if the draft from the results can be obtained purposes or conditions ideally, indicators, regulations, and provisions, function or whether or not a rule can determine the effectiveness of a design is in protecting the sustainability of the process of the activity. according to schemerhorn cited by (kiwang, pandie, & gana, 2015), effectiveness publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 118 is the achievement of the target output is measured by comparing the output of the budget or is supposed to output the realization or, indeed, said to be effective if the work should be more excellent than the output truth. according to james l. gibson, cited by (marliani, 2018) said that the effectiveness is the achievement of the objectives of the joint efforts. according to setianto, cited by (sukirman, rosmiati, alam, & kamal, 2020), the yellow card (ak.1) is intended for job seekers. this card is used as a database for depnakertrans / department of employment local to measure the percentage of job seekers in its territory. according to hamria cited by (sukirman et al., 2020), ak.1, commonly known as the yellow card, is a card used by job seekers to describe that they haven’t and are looking for work. this card shaped plain paper with white colour plain contains the identity of the job seekers. formally this card is named ak1 stands between work, managing data, identity card number, and being legalized by the department of employment. the manufacture of ak.1 is necessary because the job applicants can easily complement job application files. the purpose of this research is to explain and find out how practical making yellow cards online than with making a yellow card offline and find out how significant the improvement of the quality of service making yellow cards online, as well as whether the manufacture of yellow cards online can facilitate the community or just complicate its course becomes the main objective in this policy. methods the method used in this research is the descriptive method with a qualitative approach. the authors explain and describe the subject of this research from data collection and data analysis. in this method, the authors directly observe the work and data collection processes using several techniques, such as the observation method. for example, the authors observed the working process when making a yellow card at the department of employment cianjur district. documentation method, where the authors collect data from materials that load written information or pictures in the department employment cianjur district. the interview method, where the authors interviewed the respondents or interviewees directly to collect information. and the literature review method, authors collect data and information through electronic documents written that could support the research process. results and discussion in this section, the researcher will analyze some of the research data obtained, how the influence of registration administration online a yellow card on the effectiveness of the manufacture of a yellow card at the department of employment cianjur district. department of employment cianjur district is one government agency where the services associated with the yellow card with the online system. according to effendy, cited by (nurjanah, 2020), the effectiveness of a communication process to reach the goal, which is prepared in accordance with fencing’s cost, the time specified, and the number of workers, is determined. the definition of effectiveness according to kbbi that there is the effect, effective, productive, can bring results, succeed to and begin to apply. application registration online administration, which is a progress of policies applied to the disnaker cianjur district, was in line with the development of technology so that it can be easier and saves time for the people to obtain information in this regard the making of a yellow card. according to edy sutrisno, cited by (sukmasari, 2018) about the variables that influence the organization of the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 119 effectiveness of that technology. based on interviews that have been done to the 35 samples of making a yellow card obtained the data that the manufacture of a yellow card by using the procedure of registration in online make effective. technology is a work that transforms the input into output, goods or services. the strategy used party disnaker cianjur district, so this new program goes well and smoothly is (1) the addition of computer facilities in the service to manage and check the data community that has been previously successfully registered, (2) paste and share more information through print and electronic media how the procedure for the use and services in the online system (3) add labour experts in the field of informatics particular deal-making site a yellow card if an error occurs or maintenance, (4) routine every morning to give direction to the people who came about the procedure of making a yellow card online. according to p. robinson stephen, cited by (sukmasari, 2018), effectiveness is doing the activity that directly supports the organization to achieve various objectives. the procedure is a series to run a process. where contains the stages of activity in a process done by a person in charge of it explains how to do it. disnaker cianjur district issued a policy about making a yellow card where registration administration implemented online. the policy is enforced from the start of 2019 and intensively informs society of using electronic media and print in the paste around disnaker cianjur district. the announcement contains information for people who want to make the yellow card to access the web provided by disnaker. it will be guided to create an account and a password for the user in quality and input data in the next stage. registration administration online a yellow card on the disnaker cianjur district, between the form of services to the community provided by disnaker cianjur district for the community to earn yellow card issued by disnaker as well as facilitate service to run conducive. in addition to the registration administration online, the yellow card site disnaker also has a lot of options in providing the information needed by the community, particularly job seekers. in between his issuance of a yellow card, the approval of the establishment of the labor market special (bkk), report the existence of kerja (tpp), the issuance of recommendations exteang imta, to permit the establishment of lptks, recommendation passport ctki, the field of industrial relations and social security, as well as info job opportunities and the training can be followed by the public for free. following the registration steps, the administration of the online yellow cards: figure 1 access registration administration online yellow cards ] publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 120 ]source: disnaker cianjur district, 2021 the image above is the first display in the site disnaker cianjur district. users must have the email/username first, create a password and input the code capta to access registration online more. to get access through email/username, the user is directed to fill the first biographical data to fill the data such as nik, full name, place of birth, date of birth, gender, religion, nationality, education, department, year of graduation, name of the college/school, degree, marital status, physical state, domicile and phone number users that will register. figure 2 login access making yellow card source: disnaker cianjur district, 2021 data entry details, email/username and password that we already created earlier will be instantly verified. then, the user is guided to log in with the re-enter email/username and password that this in the register on the first stage was, once filled with the appropriate further direct users to click on the word login to continue the next step. figure 3 administration menu making yellow card source: disnaker cianjur district, 2021 the image above is the initial display of the site making a yellow card. presented with the appearance of saying “welcome to the online registration system ak1” next, the user is publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 121 directed to click on the list of ak-1 in the left part of the page to complete registration to the next stage. figure 4 input data making yellow card publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 122 source: disnaker cianjur district, 2021 the above picture card maker yellow redirected to fill out the corresponding complete id card maker in between, nik, full name, address, gender, education data, data work expectations, work experience if it was previously maker yellow card never worked in a company or government agency, as well as the mastery of a foreign language and indonesian, which controlled by the maker in order to become an added value for the manufacture of a yellow card if you will be applying for a job in a private companies sector and government agencies. figure 5 summons yellow card taking source: disnaker cianjur district, 2021 at this stage, the maker should print the call letter that contains the day and hour of taking a yellow card. a later letter must be presented to the employee manpower as evidence that the maker has completed phase registration online and mail order to be exchanged with a yellow card. following the results of research on the effectiveness of a yellow card based on the opinion of the respondents obtained from the measurements quantitatively over the administrative procedure of making a yellow card on the department of employment cianjur district available information as follows: before the enactment of the making of yellow cards online, the department of employment cianjur district in serving to make yellow cards using the method of offline where people register manually and come directly to the office of the disnaker with bringing a file has been specified, the absence of a restriction on the manufacture of yellow cards every day resulted in the community to come crowding meet the office of manpower. the registrant can publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 123 reach 6,000 every six months with the achievements of yellow cards that are resolved timely, namely 4.200. the community to come in the morning to wait in line, hoping they get queue most front and get a yellow card as soon as possible. there are some constraints experienced by manpower in the service of a yellow card offline. these constraints occur not only in the community but also from employees of manpower own particular serving making a yellow card, including: 1. the buildup of the file resulted in many files being scattered so that the absence of certainty for community to get a yellow card as soon as possible. 2. many people who come lead work piled up and often occur by human error due to incorrect input of data by employees of manpower. 3. cutting off recess employees due to the many people who want to be served quickly and result in the employee manpower having to go home late at night to finish the job. with the minister’s decision and the circular letter of the regent about the presence of ppkm (imposition of restrictions on the activities of the society), which was previously called with the psbb (restriction of large-scale social) in the current situation of the pandemic covid-19, then making a yellow card was done online restricted with an average of applicants, namely the 1,800 applicants every six months with the achievements of yellow cards that are resolved timely namely 1.782. by this policy, the manufacture of yellow cards online became more organized with better although the number of applicants more on when offline, the level of achievement in terms of time speed and precision of the manufacture of a yellow card has increased very well. however, seen from the comparison is visible if the administrative procedure of registration of job seekers that are made offline are not conducive because of his many applicants who come in and done manually enable the mismatch of data that will be inputted, will also be working less, so that takes more time so that the resulting inaccuracy of the time of the completion of the manufacture of a yellow card. while on registration with the way the online system of the department of employment cianjur district is one of the agencies that have the portal service online with the name of the site workforce.cianjurkab.go.id created with the aim as one of the means of assistance for needed by society to help minimize data entry errors because the applicants can enter the data of his own and after that just need to print it without having to wait, it is beneficial in terms of time efficiency. for the way data entry online is effortless to understand, given to the times now-based administration online is no stranger for the people. but sometimes, the technology experiences maintenance that has to be renewed from time to time for the website or application in a state that is most excellent so that applicants can access a website smoothly without any obstacles. based on interview research got the information if disnaker still has a shortage of human resources experts who handle mainly if the site manpower in case of error, in terms of facilities available web by the office of manpower is inadequate, so that people complain it is challenging to access the web, the online system less smoothly, which resulted in the community must come directly confirm these constraints to the office of manpower and caused so much time wasted, in addition to serving the making of a yellow card, the employee should also be directing the community to come if the web manpower is being impaired, such events can happen. as a result, many people the access to and impact on the less smooth web is provided by manpower. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 124 in terms of cost, registration with the system offline may require the cost of transportation for the registrant to go to the office of the department of employment to take care of the administration of registration card making yellow. and on the online registration only with network internet. applicants can visit the website of the official department of employment cianjur district, which can be accessed from monday to friday from 07.00 pm till 4:00 pm. for factors that influence the administrative procedure of online registration a yellow card, the author cites the opinion according to gibson ivancevich donelly cited by (sukmasari, 2018) between the measure of the effectiveness of the organization, namely the satisfaction to showing the level at which the organization can meet the needs of the community. the elements are interconnected and essentially confirmed in terms of human resources (employees), facilities, and time. conclusion based on the results of research and discussion that has been made can be concluded that the perception of the registrar of job seekers over the administrative procedure of online registration of job seekers on the effectiveness of the manufacture of a yellow card on the department of employment cianjur district that registration with the way the online system is more effective in terms of time cost and accuracy of data. the department of employment cianjur district, utilizing the facilities and infrastructure technology, can carry out the duties and functions of his good program that runs smoothly in accordance with its objectives, which give service online registration. the administration of the online registration job seeker can help people who want to make a yellow card in the pandemic covid-19. the effects of variations in registration are apparent through the online system. if percentage to effectiveness making a yellow card for offline 70%, while for the making through the online system to effectiveness percentage of 99% was not spared from the possibility of things beyond expectations. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 115-126 e-issn 2715-9256 =========================================================================== ira septira aripin, tias safira handayani, wilma zuarko adji the influence of administrative procedure of online registration of job seekers to the effectiveness of a yellow card on the department of employment cianjur district 125 references arifani, r. 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(2018). administrative procedures sales bearing on the business jaya teknika, jakarta barat. perspective, xvi(1), 40. retrieved from https://scholar.google.co.id/citations?view_op=view_citation&hl=id&user=owxuoc4a aaaj&citation_for_view=owxuoc4aaaaj:u-x6o8ysg0sc publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 12 evaluation of the implementation of joint business group assistance (kube) in ternate city 1mohbir umasugi, muhlis hafel universitas terbuka, indonesia; mohbir@ecampus.ut.ac.id received: december 28, 2023; in revised:february 20, 2023; accepted: march 10, 2023 abstract the simplest evaluation when it can gather information about the circumstances before and after the kube program is implemented. ternate city itself received an allocation of 50 joint business groups (kube) with a ratio of 5 companions where one companion has the task and responsibility of accompanying 10 groups because for 1 group there are 10 beneficiaries with details of assistance of 20 million for each group, it is necessary to evaluate the program assistance so that it can see the shortcomings to be corrected. the data analysis method used in this study is descriptive qualitative. descriptive qualitative is a method used to explore findings in the field. the results showed that one government program that requires community participation is the joint business group (kube) program for the poor to increase productive economic enterprises (uep), especially in increasing income, providing some of the needs that are needed, creating harmony in social relations between citizens, and as a forum for sharing experiences between members. forthis reason, the companion is very important in providing knowledge, skills and experience to the fostered kube group. in practice, kube companions will provide an understanding to each member of kube social assistance recipients that there must be a sense of belonging to run a joint business so that they are independent of the business they are running because through this program they can be helped to start a business as a first step to achieve social welfare and economic improvement in a better direction. keywords: evaluation, mentoring, joint business group. introduction poverty is a social problem that affects almost all developing countries, including indonesia. poverty is the inability to meet market needs such as food, clothing, shelter, education and health. poverty can be caused by a lack of means to meet basic needs (klien et al., 2020). the phenomenon of poverty is not limited to a lack of funds for working capital or business capital, but a lack of creativity, lack of innovation, lack of opportunities to socialize with various potentials and existing resources (droege et al., 2021). as stated in the preamble of the 1945 constitution, indonesia's development goals include promoting general welfare and educating the nation's life. when poverty can be reduced, the general welfare or people's welfare increases so that general welfare can be increased through poverty alleviation efforts (vaidya et al., 2006). article 34 paragraph 1 of the 1945 constitution states that "the state takes care of the poor and neglected children", then paragraph 2 states that "the state is obliged to take care of those in need through empowerment and social security assistance". also, the official number. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 13 article 20 letter a of law number 11 of 2009 concerning social welfare states, one of the objectives of poverty alleviation is to increase capacity and develop basic skills and business capabilities of the poor. the poverty reduction ordinance was later translated into presidential regulation number 15 of 2010 concerning the acceleration of poverty reduction. poverty reduction is a policy and plan that is carried out systematically and planned by the local government, in collaboration with the business world and the community, with the aim of reducing the number of poor people and increasing people's welfare. furthermore, according to the regulation of the minister of social affairs number 2 of 2019 concerning joint business group social assistance (hereinafter referred to as kube) for productive economic businesses to help overcome poverty problems, it states that, "kube is one of the flagship programs of the ministry of social affairs of the republic of indonesia in alleviating poverty in indonesia". the program launched emphasizes generating and managing income through productive economic ventures (uep). one measure of the success of the kube program is the independence of underprivileged families who receive uep assistance. to alleviate poverty, kube has adopted the following strategies: group strengthening and using social work methods to provide business incentive assistance and mentoring. the joint business group (kube) is a forum for social empowerment of urban poor families. kube aims to carry out social and economic activities to improve their social welfare. from a social perspective, through kube, poor families are guided to interact socially and look after each other in solving problems and meeting needs. from an economic perspective, the benefits of kube for poor families are aimed at obtaining a stable, decent and sustainable source of income, owning assets, meeting basic needs, and accessing social services. increasing economic business for the poor through the implementation of joint business groups (kube) is always inseparable from various obstacles or difficulties that need to be overcome to maintain its sustainability. this guidance is important because socially disadvantaged families often have and develop negative traits. as stated by horton and cheater l hunt in susanto (1980), socioculturally poor families are characterized by several characteristics, namely (1) family situation management and home control with the mother as the center of family life, (2) aggressive physical attitude, ( 3) the inability to plan for the future, the inability to prioritize what can be achieved in the short term, (4) the attitude of responding to emotional impulses, and (5) the fatalistic/surrendering attitude towards life now and in the future. it is these different characteristics that will be the focus of kube co-work interventions. the overall goal of social assistance, especially kube assistance, is to increase the motivation, competence and competence of kube members in order to improve the quality of life and welfare of its members. the performance of kube facilitators greatly influences the success or failure of the kube program, both in urban and rural areas. facilitators understand how colleagues work so they can embrace kube members and thus run a successful business. assistance is also needed to make kube a place of work for the community, especially kube members, because partners' roles include planning, mentoring, providing information, motivation, liaison, facilitator and evaluator. participants involved in program implementation are not only kube members as business actors, but all stakeholders involved, including the kube assistants themselves. the city of ternate itself received an allocation of 50 joint business groups (kube) using the budget posture of the state revenue and expenditure budget (apbn) through the ministry of social affairs. the 50 kube were spread across 3 sub-districts and were accompanied by 5 assistant staff. the kube assistants themselves were announced as well as an open selection was made which was facilitated by the ternate city social service, the north publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 14 maluku province social service, and representatives from the directorate for handling the poor region iii, the selection carried out at the ternate city social service through the stages of written tests and interview tests in order to get 5 assistants who were then sent to jakarta to get technical assistance for joint business group (kube) assistance, one assistant has the task and responsibility of accompanying 10 groups where for 1 group there are 10 beneficiaries with details of assistance of 20 million for each group, it is necessary to evaluate program assistance. according to bryan & white (1987) and picazo et al. (2012), evaluation is an attempt to record and assess what happened and why. the simplest evaluation is to collect information about the situation before and after the program/plan is implemented. according to charles o. jones in aprilia (2009) and wang & miraj (2018) the definition of evaluation is "evaluation is an activity that can make a major contribution to understanding and improving the development and implementation of policies" (evaluation is an activity that can promote the understanding of great value and can also contribute to increasing policy implementation and development). this understanding explains how evaluation activities can find out whether the implementation of the program meets the main objectives. method data collection techniques are used in two ways, namely primary and secondary data collection techniques. secondary data was obtained from the ternate city social service, while primary data collection techniques were obtained directly in the field by observing and interviewing informants. the interview technique used was a non-probability sampling technique using purposive sampling. in this study the interviews were addressed to the head of the poor handling division and staff of the ternate city social service and facilitators of the joint business group. the data analysis method used is descriptive qualitative analysis. qualitative descriptive is a method used to explore findings in the field. (lexi moleong. 2001). result and discussion assistance evaluation in central ternate district the city of ternate is located between 3° north latitude and 3° south latitude and 124129° east longitude. the ternate city area is bordered by the maluku sea to the north, south and west, and to the east by the halmahera strait. as an archipelagic city, ternate city consists of 8 (eight) islands, namely: ternate island as the main island, hiri island, moti island, mayau island, and tifure island are five inhabited islands, while there are three other islands such as maka island, mano island and gurida island are small uninhabited islands. ternate city has an area of 5,795.4 km², consisting of a water area of 5,544.55 km² and a land area of 250.85 km². administratively, ternate city government is divided into 8 (eight) districts and 77 (seventy seven) sub-districts, respectively: south ternate oversees 17 sub-districts, central ternate oversees 15 sub-districts, north ternate oversees 14 sub-districts, west ternate oversees 7 sub-districts, island ternate oversees 13 sub-districts, hiri island oversees 6 subdistricts, moti island oversees 6 sub-districts, and batang dua island oversees 6 sub-districts. central ternate district which has an area of 15,048 km2, the district capital is in salahuddin village. central ternate district consists of 16 (sixteen) sub-districts which are divisional sub-districts where the sub-districts come from two main sub-districts, namely south publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 15 ternate district and north ternate district. the sub-districts which were the result of the division of south ternate subdistrict, namely, kota baru sub-district, takoma sub-district, tanah raja sub-district, stadion sub-district, muhajirin sub-district, kampung pisang subdistrict, maliaro sub-district and marikurubu sub-district and the newly expanded subdistrict, namely tongole sub-district. meanwhile, the sub-districts which were the result of the division of north ternate district were gamalama sub-district, west makassar subdistrict, east makassar sub-district, santiong sub-district, kalumpang sub-district, salahuddin sub-district and moya sub-district. the population in 2020 spread over 16 urban villages is 53,643 people. the area with the most population is in the maliaro village, with 7,645 people, while the area with the least population is tongole village, with 825 people. based on population density, the most densely populated area is the east makassar village with 27998.526 people per square kilometer, while the area with the least population density is the newly expanded tongole village with 289.519 people per square kilometer. the agricultural sector in central ternate sub-district is dominated by plantation crops of clove, nutmeg, coconut and cocoa. several sub-districts located on the edge of mount gamalama are plantation crop producers, namely marikurubu sub-district and moya sub-district and the newly expanded kelurahan, namely tongole sub-district. still in 2020 the industrial sector that dominates in the central ternate district region is the home industry group of 385 businesses, and 11 small industries, with a total of 298 household industries for the food industry, furniture 23 businesses. the biggest source of income for residents of central ternate district comes from the trade sector and the service sector. one of the sub-districts in this region, gamalama village, is a contributor to the trade sector in ternate city. as a trading center in ternate city, central ternate district has relatively good economic facilities. for central ternate district, there are 30 joint business groups (kube) spread across 3 sub-districts namely maliaro, marikurubu and tongole sub-districts. for this reason, there are 3 assistants assigned to provide assistance in the area. in the implementation of assistance, there is a tiered performance assessment carried out by the ternate city social service, the north maluku province social service, and the directorate for handling the poor region iii, meanwhile, performance evaluation can be measured as an assessment of real work results with quality and quantity standards produced by each companion. companion assessment absolutely must be done to determine the achievements that can be achieved. is the achievement achieved good, moderate, or less. performance appraisal is important for every assistant and is useful for the organization to make decisions and determine further policy actions, therefore the results of the performance appraisal must have an evaluation because evaluation needs to see how far the program assistant's performance is by identifying the expected impacts and things that are not expected. assessments are often carried out multiple times to allow for improvements to the mentoring and the program itself. below is an overview of the assistance carried out in the maliaro sub-district which is presented in table 1 as follows: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 16 table 1. number of joint business groups (kube) in maliaro village companion name subdistrict ward kube name type of business iqbal syaifudin central ternate 1 maliaro ceriwis home industry various cakes and food 2 maliaro banter various cake home industry 3 maliaro goheba various cake home industry 4 maliaro sama rasa various cake home industry 5 maliaro pelangi various cake home industry 6 maliaro tercin various cake home industry 7 maliaro mario laha 3 carpentry 8 maliaro aneka home industry various baking and food catering 9 maliaro maliaro jaya home industry various cakes and food 10 maliaro melati various cake home industry source: obtained from ternate city social services data for 2023 from the table above we can see that there are 10 joint business groups (kube) in the maliaro village for the central ternate district which are assisted by iqbal syaifudin. there are several types of businesses from the 10 kubes including 2 kubes namely ceriwis and malaiaro jaya with the type of home industry of various cakes and food, 1 kube assorted with the type of home industry of various cakes and food catring, 1 kube mario laha 3 with the type of business carpentry, and 6 kube namely banter, goheba, sama rasa, pelangi, tercin and melati with various types of cake home industry businesses. meanwhile, the assistance provided by iqbal syaifudin for the 10 kubes is through the process of prokesos activities to carry out social welfare and economic business activities in the spirit of togetherness as a means to increase the level of community welfare. socially, kube is a forum for poor citizens/families to join, enabling positive and democratic social interactions. through kube, the poor can improve their communication skills and solve individual and group problems with one another. economically, the commercial activities offered to groups provide the ability to gather capital strength, compete, build networks, open access to resources, and create productive economic activities in a democratic manner. kube is a place to help each other in times of joy and sorrow, with the motto: "caring for each other, helping fellow members". the main benefit of kube for members is to create unity and solidarity among kube members. this is indicated by the existence of a group social solidarity association (iks), which can be a form of concern among other kube members. this iks can be used by kube members to help other kube members who are sick, or to buy group identity attributes such as t-shirts according to group agreement. kube also provides an understanding to everyone that social interaction between members of kube itself is an arena that is held between one member and other members in the kube organization. kube assistance is basically a process of assisting joint business group activities so that they run as they should. the targets are kube administrators and members, as well as the surrounding systems that are directly related to kube. the implementation of this assistance is quite an important stage, bearing in mind that the results of the monitoring of the current kube development indicate that there are several things that must be improved, especially in terms of organization and management. this is based on the results of monitoring of the existence of kube which shows that several kubes have stagnated or even stopped operating due to inaccurate organizational management. or kube which runs operationally but is managed weakly. publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 17 the reason for kube's failure was because the implementation of anti-poverty policies in the field did not fully follow the existing guidelines. this occurs starting from the formation stage of kube, the operation process, mentoring up to the kube development stage. kube failed for a number of reasons, including providing assistance that did not match the potential of the beneficiary communities, providing assistance in a rush to respond to the implementation of the kube program, and distrust of kube facilitators. in addition, there are several factors that support the success of kube, as said by hendrik yasin (2015: 38-42), the factors that cause the success of kube are that the community can support businesses run by groups, and businesses run by groups are provided by the community when community needs assistance resources are utilized. for groups, building good cooperative relationships between groups and their partners can overcome group internal problems. the findings identified several specific roles and facilitation skills sufficient to assist kube in operating and growing its business, including roles that provide social encouragement, roles that facilitate groups, and roles that communicate one-on-one. among educational roles and skills, out of all the specific roles covered by these roles and skills, there are 2 specific roles that ta does to help groups improve their efforts. elsewhere there is mentoring carried out in the next 10 groups as set out in table 2 as follows: table 2. number of joint business groups (kube) in the villages of maliaro, tongole and marikurubu companion name subdistrict ward kube name type of business muhammad darsan hi adam central ternate 1 maliaro dahlia home industry various cakes and food 2 marikurubu anggrek 1 various cake home industry 3 tongole anggrek 2 home industry various cakes and food 4 tongole anggrek 3 jaha rice home industry 5 marikurubu anggrek 4 industri rumah tangga aneka kue 6 marikurubu anggrek 5 industri rumah tangga aneka kue 7 tongole mario laha 1 carpentry 8 tongole afo jaya 1 bamboo chair carpentry 9 tongole afo jaya 2 bamboo woven craftsmen's home industry 10 marikurubu sari madadi 1 carpentry source: obtained from ternate city social services data for 2023 we can see that there are 10 joint business groups (kube) in 3 sub-districts, namely 1 kube dahlia in maliaro sub-district with the type of home industry of various cakes and food, 4 kube in marikurubu sub-district with 3 kube anggrek 1, anggrek 4 and anggrek 5 with the type of home industry of various cakes and 1 kube sari madadi 1 with the type of carpentry business. meanwhile, the other 5 kubes are located in tongole village with details of 1 kube anggrek 2 with the type of home industry of various cakes and food, 1 kube anggrek 3 types of jaha rice home industry businesses, 1 kube mario laha 1 with the type of carpentry business, 1 kube afo jaya 1 with the type of carpentry business of bamboo chairs, and 1 kube afo jaya 2 with the type of household industry of woven bamboo craftsmen. 10 this group was accompanied by muhammad darsan hi adam with the best results because the mentoring activities were attended by administrators and members. this is to increase cohesiveness and a sense of responsibility within the organization, so as to create a sense of belonging. in addition to the participation of the components in the group, it is hoped publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 18 that the problems of the group as a whole can be revealed from all aspects, so that the main problems and solutions can be sought as needed. activities carried out by providing materials and methods of discussion. this approach was chosen to support the mentoring process through a two-way communication process between officers and kube administrators and members. in addition, kube had the opportunity to explain kube's development so far, including the problems that arose when carrying out activities. community participation is the main factor that determines the success of programs implemented by the government. a program is declared successful if the community concerned actively participates in the government's development process through a predetermined program. awareness and active participation of all members of society are needed in implementing development programs implemented by the government for the successful implementation of development. as stated by huraarah (2011: 10), the implementation of development requires community participation in every stage of development starting from the planning stage, the implementation stage, the utilization stage and the evaluation stage. in essence, society is not only the object of development, but also the subject of development. communities must be able to manage all development activities in their area and play an active role in the development process. roles and skills of assistants on how assistants stimulate and support the development of kube beneficiary groups. in this role, companions have 3 specific roles to help. in my opinion, all work requires enthusiasm, and without enthusiasm in activities, success will not be achieved. the role of the kube companion here will help team members to increase their enthusiasm again. when the inner working spirit in a member appears, he will be involved with other team members in running a joint effort. when social motivation is high, the work done by the group will be done faster and better. this of course helps the group to do other work, and also helps the group to move on. social assistance that is formed and fostered through the ministry of social affairs program (prokesos) to carry out social and economic welfare business activities in the spirit of togetherness to increase the level of community welfare. kube is a social welfare program approach implemented by the ministry of social affairs of the republic of indonesia to accelerate poverty alleviation. through kube, the poor can get facilities for business instead of all the assistance that runs out all at once. in other words, kube is a long -term investment project. in terms of business operations, kube plans to operate in groups of around 5-10 people. the kube program was established to improve the standard of living of people who have not been able to develop their social life and welfare. through this program they can be assisted to start a business as a first step towards achieving better social welfare and economic improvement. the need for consistency in running a business will make all parties who use services or products feel confident about their choices. that way, the joint business group will have regular consumers to use its services or products, so that the business it runs can continue and even grow. for the opportunity group it is also a challenge because if they can meet consumer needs, then they will get income, their busines s will continue to run, maybe their business can develop. the role of the mentor is very important in providing knowledge, skills and experience to the kube assisted groups. in practice, kube assistants will provide an understanding to each team member that they have a sense of ownership to run a joint business so that they are independent from the business they are running. peers also help the group in analyzing the various strengths and weaknesses of each group member. it's not about figuring out who the best group member is. however, this needs to be done so that each member of the group can fill in the gaps held by other members. the role of fellow group friends here is to raise the publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 19 awareness of each team member so that together they can make a real contribution in running the business, each group member must have the awareness to work as well as possible based on the tasks that have been given. as according to jim ife and frank tesoreiro (2006:90), companions spend most of their time in groups to facilitate groups. in addition to helping the team achieve the best results when making decisions for the common good, mentors facilitate the development of available resources within and outside kube that have positive potential for the group. while providing assistance and evaluating kube, the facilitator can also facilitate group meetings with the ternate city social service, the north maluku province social service, and the ministry of social affairs. furthermore, for the other 10 groups there are in 2 sub-districts which can be seen in table 3 below: tabel 3. number of joint business groups (kube) in tongole and marikurubu villages companion name subdistrict ward kube name type of business kasmaluddin ternate tengah 1 tongole anggrek 6 home industry various wet and dry cakes 2 marikurubu anggrek 7 home industry various wet and dry cakes 3 tongole anggrek 8 home industry various wet and dry cakes 4 marikurubu anggrek 9 home industry various wet and dry cakes 5 marikurubu anggrek 10 jaha rice home industry 6 marikurubu anggrek 11 home industry various wet and dry cakes 7 marikurubu sari madadi 2 carpentry 8 marikurubu mario laha 2 carpentry 9 tongole mario laha 3 workshop 10 marikurubu mario laha 4 carpentry source: obtained from ternate city social services data for 2023 the other 10 joint business groups (kube) located in the marikurubu and tongole sub-districts were accompanied by kasmaluddin as presented in the table above, there were 7 kubes in the marikurubu sub-district, namely kube anggrek 7 with the type of home industry business of various wet and dry cakes, kube anggrek 9 with the type of home industry business of various wet and dry cakes, kube anggrek 10 with the type of household industry of jaha rice, kube anggrek 11 with the type of home industry of various wet and dry cakes, kube sari madadi 2 with the type of carpentry business, kube mario laha 2 with the type of carpentry business, kube mario laha 4 with the type of carpentry business. meanwhile, 3 kubes are located in the tongole sub-district, including kube anggrek 6 with the type of home industry of various wet and dry cakes, kube anggrek 8 with the type of home industry of various wet and dry cakes, and kube mario laha 3 with the type of workshop business. of these 10 groups, it is necessary to have community participation in a development program because the community is the party that knows best the problems being faced and the needs needed. all causes and effects that occur in society regarding an incident in society will be able to be resolved by finding the best solution by the community itself. duties and activities of kube assistants or assistants can carry out the following roles: a) planner. assist kube groups to set goals and formulate effective plans; b) advisor. facilitators are expected to be able to invite, direct, and foster the kube group so that they can understand, understand, and carry out the results of the guidance actively and creatively; publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 20 c) giver of information. provides an overview of poverty alleviation programs, the benefits of carrying out activities through the kube approach, how to develop kube social, economic and institutional activities; d) motivators. provide encouragement in the form of enthusiasm to kube members, so they can recognize their problems and strengths; e) liaison. the companion is expected to be able to become a liaison between kube members and the required resources; f) facilitator. providing various facilities both material and non-material so that kube members can increase their business; g) mobilizers and allocators, the companion's task is to collect, utilize, develop, account for all resources and their allocation for optimal quality of empowerment; h) advocates, assistants are tasked with assisting the kube group to fight for their interests, rights and social responsibilities to other parties; i) researchers, assistants have an interest in conducting simple research, in order to collect and interpret new relevant data, so as to enrich insights and contribute to the development of the kube empowerment model in the future; j) evaluators, companions can provide assessments, suggestions and input to kube about which option suits their needs. in addition, mentors can also provide an assessment of the entire program in order to improve the quality of the mentoring program. the guidebook for the growth and development of joint business groups (kube) of the ministry of social affairs of the republic of indonesia, explains that the objectives of the joint business group program are directed at efforts to accelerate the elimination of poverty, through: a) increasing the business capacity of kube members together in groups; b) increase in income; c) business development; d) increasing awareness and social solidarity among kube members and with the surrounding community. then regarding the mentoring process, of course this is still a very important thing to do in developing groups that are not yet independent in the business development process and the development of all its members. in this study, researchers will explain the six indicators used in assessing the performance of the barsama business group assistants in mamuju regency. the intended indicators include: (1). quality, here what is meant is (a). knowledge, (b). liveliness, (2). quantity, as seen from (a) the amount of work, (b) work results, (3). timeliness, researchers focus more on timeliness in carrying out tasks until the time of making the report, (4). price effectiveness, here researchers focus more on giving salaries/benefits, (5). the need for supervision consisting of (a). technical supervision, (b). administrative supervision, and (6). interpersonal relationships that are specific to the relationship between kube facilitators and kube members. in addition, the community is considered capable of utilizing the development resources they have to increase productivity to achieve community development goals. one of the government programs that requires community participation is the joint business group program. kube for the poor has become a means to increase productive economic enterprises (uep), especially in increasing income, providing some of the needs needed for poor families, creating harmonious social relations between residents, solving social problems felt by poor families, self-development and as forum for sharing experiences between members. in carrying out this role, the kube assistant will assist the group in providing information relevant to the business they are running to help them plan the best way to maximize the business they are running. the purpose of providing information is for group members to know figures and facts about the type of business they are running so that they can better manage and plan their business from time to time. with good information, kube can identify consumer needs thereby increasing productivity, reducing inventory of production materials, eliminating nonrevenue activities (value added), and increasing service and customer satisfaction from kube publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 21 itself. assistance evaluation in west ternate and ternate island districts west ternate is located between 0°45'15"-0°52'03.46" north latitude and 127°17'33.48"-127°21'54" east longitude. this area has the following boundaries: north side with maluku sea, south side with tidore sea, east side with north ternate district, south ternate district and protected forest, and west side with maluku sea. of the 4 sub-districts on the mainland of tenate island with an elongated position from north to south and an area of 37.24 km2. this area consists of highlands which are generally still empty land and lowlands where most of the area is residential areas with a moderate slope position. as is the case with other districts in ternate city, in general the climate in west ternate district is also a tropical area, so it is influenced by the regional climate which recognizes two seasons, namely the north-west season and the east-south season interspersed with two transitions. west ternate is a district in the city of ternate, north maluku province. west ternate is a sub-district resulting from the division of the main sub-district of ternate island based on ternate city regulation number 1 of 2016. west ternate is divided into 7 sub-districts, namely kulaba subdistrict, bula sub-district, tobololo sub-district, sulamadaha sub-district, takome sub-district, loto sub-district and togafo sub-district. the west ternate region itself has been occupied by 2 camats. the population of west ternate sub-district in 2020 is 8,788 people based on 2020 population census data. for the sub-district that has the most population, it is in the sulamadaha sub-district, namely 1,865 people, and the smallest population is in the togafo sub-district, namely 752 people. for the highest number of men in the kulaba sub-district and for the highest number of women there are in the sulamadaha sub-district. the highest population density is in the kulaba sub-district and the least dense is in the togafo sub-district. meanwhile, the average number of people living in loto village is the highest. agriculture in the city of ternate that is becoming promising is nutmeg and clove plantations. for the time being, data is not yet available in west ternate sub-district. for the livestock population itself, the most numerous is chicken and the least is raised by residents, namely cows. agriculture in west ternate itself has great potential because it has various types of agriculture, especially plantation crops. the industrial sector in west ternate district itself has several industries and is dominated by home industries including the home-produced bakery industry, the nutmeg syrup industry and the manufacturing industry. sago, where the average worker is between 1-4 people. for electricity in west ternate itself, there are already quite a large number of families who use electricity, around 99% and 1% have not used it. trade is one of the important factors in supporting the economy, especially in ternate, especially west ternate. the joint business group program (kube) in indonesia is managed by the ministry of social affairs of the republic of indonesia in collaboration with the social services of each province. these phenomena are fundamental in nature and problems are believed to arise from both internal and external sources. internal factors are differences between regions, between sectors, and gaps between people/groups. while external factors increase competitiveness in the form of challenges to compete with the market. the inability to compete with the market leads to various problems including unemployment, poor quality of health, education, lack of livelihoods, and ultimately poverty and an increasing number of vulnerable groups. the government as the steward of government is responsible for the continuity and welfare of its people through community empowerment programs. as a response to poverty, the ministry of publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 22 social affairs developed a social policy in the form of a joint business group. kube aims to provide new livelihoods and increase the income of poor families according to the kutabung principle (ie work, profit, save). furthermore, from the allocation of 50 kube for ternate city from the ministry of social affairs, there are 18 kube in west ternate district and 2 kube in ternate island district as listed in the table below: table 4. number of joint business groups (kube) in kulaba and sulamadaha villages companion name subdistrict ward kube name type of business suwarno kasiran ternate barat 1 kulaba cinga cinga farm 2 kulaba tiary home industry various cakes and food 3 kulaba karadadi carpentry 4 kulaba rio bala agriculture 5 kulaba kano-kano goat farm 6 kulaba cipta karya chicken farm 7 kulaba bukit tinggi goat farm 8 kulaba bunga lou agriculture 9 sulamadaha soa raha carpentry 10 sulamadaha karasose agriculture source: obtained from ternate city social services data for 2023 as shown in table 4 above, the 10 joint business groups (kube) assisted by suwarno kasiran are in 2 sub-districts for west ternate district, the 2 sub-districts are kulaba and sulamadaha sub-districts. for the kulaba sub-district, there are 8 kubes including cingacinga kube with the type of livestock business, tiary kube with the type of home industry of various cakes and food, kube karadadi with the type of carpentry business, kube rio bala with the type of agricultural business, kube kano-kano with the type of goat farming business, kube cipta karya with the type of chicken farming business, kube bukit tinggi with the type of goat farming business, and kube bunga lou with the type of farming business. meanwhile, the other 2 kubes are in the sulamadaha village, including the soa raha kube with the carpentry type of business, and the karasose kube with the agricultural type of business. the role as a companion is one role that seems to be able to help the group develop its business. in this role, the assistant is not only involved in facilitating the team by providing encouragement, motivation, knowledge and experience, the assistant is also involved in facilitating the use of kube services or products. in this role, associates work with kube to try to find new ideas in terms of services and products to gain consumer interest so that kube can obtain offers from consumers who are still willing to use its services or products. when playing the role of mentoring in a group, the kube facilitator listens to what is conveyed by group members, the facilitator listens carefully to what has been conveyed to understand the meaning of what is conveyed. when communicating, one will pay attention to the way he speaks and the language he uses, so that the other party in the communication is not offended by what he expresses. communication is one of the important factors that support the success of group businesses, because co-workers apart from having a role in establishing personal communication within the group will also help the group in establishing good communication when the group will market product services. in terms of business development, the role of kube members in personal communication is to create cooperation between groups and parties who can assist them in marketing the product. in addition to analyzing group members, the facilitator can also give opinions to the group about the strengths publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 23 and weaknesses of the business they are running so that the group can carry out an assessment to see which factors are profitable and which are not profitable when running a business. by understanding the strengths and weaknesses that exist in kube, it will be able to predict the next steps to be taken in terms of running a business to develop it. the role of information as expressed by jim ife and frank tesoreiro (2006) and broadbent (1992) is about how coordinators can provide relevant information to help communities plan the best way to meet their needs and involve as many people as possible in community development activities. meanwhile there are 2 kube in ternate island district, and ternate island is located between 0°45'15”-0°52'03.46” north latitude and 127°17'33.48”-127°21'54” east longitude . this area has the following boundaries: north side with maluku sea, south side with tidore sea, east side with north ternate district, south ternate district and protected forest, west side with maluku sea. ternate island district is one of the 4 sub-districts on the mainland of tenate island with an elongated position from north to south and an area of 37.24 km2. the population of ternate island district in 2020 is 8735 people. at the sub-district level, the highest population was in the jambula sub-district, with 3,266 inhabitants, while the lowest population was in the dorpedu sub-district, with 652 inhabitants. in 2020 the agricultural sector will still use 2014 data where there are 3 strategic plantation commodity plantation sub-districts in the ternate island sub-district, nutmeg is the most plantation crop in the ternate island subdistrict (984 ha) and the least is cocoa (0.80 ha). meanwhile, the largest livestock population was local chicken (1069) and the least was cattle (198). the industrial sector in the ternate island sub-district is dominated by industrial groups engaged in food processing. joint business group (kube) is a scheme that has existed since 1982 to address social welfare issues for people with social welfare problems (pmks). in 2006, the central government through the ministry of social affairs attempted to perfect the method for implementing the joint business group scheme (kube). if the distribution of kube assistance in 2005 was in kind, through intermediaries, top down, centralized and without assistance, then since 2006 there have been changes and improvements. in 2007, this program was continuously enhanced through cooperation with bank rakyat indonesia ltd. starting in 2007, a renewed "empowering the poor" program will be implemented. one of the changes that has actually occurred is the distribution of aid directly to kube and through a banking mechanism in partnership with bri ltd. assistance is no longer in-kind (goods) that must be provided by the central government through a third party, but is provided by kube members themselves. the general objective of forming a joint business group (kube) is to accelerate the eradication of poverty through increasing income, developing businesses, increasing the business capabilities of kube members, and increasing social awareness and solidarity among kube members and the surrounding community as found in 8 kubes for districts. west ternate and 2 kube in ternate island district as described in table 5 below: publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 24 table 5. number of joint business groups (kube) in sulamadaha and jambula villages companion name subdistrict ward kube name type of business yaser ibrahim ternate barat 1 sulamadaha melati agriculture 2 sulamadaha cempaka carpentry 3 sulamadaha basudara home industry various cakes and food 4 sulamadaha mari moi 1 home industry various cakes and food 5 sulamadaha makugawene chicken farm 6 sulamadaha flamboyan home industry various cakes and food 7 sulamadaha jiklam home industry various cakes and food 8 sulamadaha kamboja carpentry pulau ternate 9 jambula mari moi 2 home industry various cakes and food 10 jambula melati various cake home industry source: obtained from ternate city social services data for 2023 there are 10 kubes spread over 2 subdistricts, namely west ternate district and ternate island district. the ten kubes were assisted by yaser ibrahim and spread across west ternate subdistrict, with 8 kubes in the sulamadaha village, namely melati kube with the type of agricultural business, kube cempaka with the type of carpentry business, kube basudara with the type of home industry business of various cakes and food, kube mari moi with the type of home industry of various cakes and food, kube makugawene with the type of chicken farming business, kube flamboyan with the type of home industry of various cakes and food, kube jiklam with the type of home industry of various cakes and food, kube cambodia with the type of business carpentry, kube mari moi 2 with the type of home industry of various cakes and food, and kube melati with the type of home industry of various cakes. in the mentoring process carried out by the kube management, they had the opportunity to communicate the constraints found in kube management. it is hoped that this step can improve the management of the existing kube and have a direct impact on the development of the next kube. likewise, if there is a problem, then communication is the most important point in finding a solution with a companion. meanwhile the performance of mentoring can be seen from the work results in quality and quantity achieved by the assistant in carrying out his duties according to the responsibilities given to him. in this case, mentors can learn and assess how much their performance is through information tools such as comments from colleagues or work partners (silva et al., 2019). the focus of work assessment is to find out how productive a mentor is and whether they can perform the same or be more effective in the future. so important is the problem of assistant performance that it is not wrong if the essence of the problem of managing human resources is how to manage hr performance. managing people in an organizational context means managing people in order to produce optimal performance for the organization. so, the performance of the companion needs to be managed extra to achieve the success of the 10 groups he assists. as stated by rivai (2005) and radnor & osborne (2013), that performance appraisal is a process for establishing a shared understanding of what will be achieved, and an approach for managing and developing people in a way that increases where these improvements will be achieved in a short or long time. this improvement is not only due to the system driven by management to manage the performance of their employees, but also through publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 25 an approach towards managing and developing people that allows them to manage their own development and performance within the framework of clear goals in this case the kube mentoring process. some of the mentoring focuses are activities related to the distribution of work to all kube management and members so that all members are responsible according to their respective work assignments. this point is sometimes overlooked, and in fact there are several kubes managed by individuals or administrative units. the presence of members is only positioned as a complement. as a result, kube unity did not materialize, and kube's existence did not last long. with such organizational conditions, kube cannot develop. many tasks are not shared together, so the motivation to maintain kube's existence is only owned by a few administrators. another guiding focus is how to form a good organization. start with how to establish effective communication at each stage of the event so that all members know and understand what you want to achieve at that stage. mentoring activities are aimed at ensuring that group management is properly managed based on organizational principles, especially those relating to division of labor and delegation of authority. so far, this has not become a serious problem, so that the workload of the organization is only borne by one party, and no other party is involved according to their field. this affects group cohesion. the loss of team cohesiveness and sense of responsibility is the main cause of decreased team cohesiveness. however, on the other hand, the limitations of formal and non-formal education and knowledge of kube members in business management, kube institutions and group business systems are obstacles in developing the potential of kube. in this regard, kube facilitators have a very strategic position and role in optimizing the realization of kube goals and maximizing the potential of kube members. one of the implementation of the joint business group (kube) social program that occurs in the field does not always meet expectations. like the kube scheme in central ternate district, ternate city is experiencing problems in achieving its goals. various problems are often encountered both internally and externally. in carrying out their duties, kube assistants usually use attendance to help control the development of group businesses, meeting times with groups, and various other reports, which are then submitted as facilitators to the ternate city social service. the facilitator will seek information relevant to group business development. in addition, the mentor also suggested that the group be able to report the results of the work and business development carried out by the group to the assistant so that the group could operate easily and control the development of their business (de sousa et al., 2019; davis & rhodes, 2020). furthermore, awareness raising and the role of providing information and skills that represent kube business development can be played by assistants including several specific roles, namely the role of using the media, the role of networking, and the role of sharing knowledge and experience. conclusion after discussing the field data with theory and outlining the existing problems regarding the evaluation of the implementation of joint business group assistance (kube) in ternate city, it can be concluded that kube is an empowerment platform that aims to build the capacity of poor citizens/families to solve problems , meet their needs and develop their potential to improve social welfare, the overall goal of this program is to try to improve the lives of the poor. in particular, the joint business unit (kube) program aims to: a) increase publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 26 the income of poor families; b) creating self-sufficient socio-economic businesses for poor families; c) increasing the accessibility of poor families to basic social services, public service facilities and the social welfare security system; d) increasing awareness and social responsibility of the community and the business world and poverty alleviation; e) improving social resilience in preventing poverty problems; f) improving the quality of management of social welfare services for poor families. references abu, h. (2011). pengorganisasian dan pengembangan masyarakat model dan strategi pembangunan berbasis kerakyatan. humaniora, bandung. andi, a. (2019). pengaruh kompetensi sumber daya manusia yerhadap kimanerja pegawai pada dinas kependudukan dan catatan sipil kota tasikmalaya. jurnal sumber daya aparatur, 1(1). aprilia, h. (2009). evaluasi pelaksanaan program transmigrasi lokal model ring i pola tani nelayan di bugel kecamatan panjatan kabupaten kulon progo dan gesing kecamatan panggang kabupaten gunungkidul (doctoral dissertation, universitas gadjah mada). briyant, c., hagul, p., simatupang, r. l., & white, l. g. (1987). manajemen pembangunan: untuk negara berkembang. lp3es. broadbent, j., & guthrie, j. (1992). changes in the public sector: a review of recent''alternative''accounting research. accounting, auditing & accountability journal, 5(2), 0-0. davis, g., & rhodes, r. a. (2020). from hierarchy to contracts and back again: reforming the australian public service. in institutions on the edge? (pp. 74-98). routledge. de sousa, w. g., de melo, e. r. p., bermejo, p. h. d. s., farias, r. a. s., & gomes, a. o. (2019). how and where is artificial intelligence in the public sector going? a literature review and research agenda. government information quarterly, 36(4), 101392. droege, h., raggi, a., & ramos, t. b. (2021). a systematic literature review on circular economy performance assessment in public sector organizations. the role of law in governing sustainability, 203-221. droege, h., raggi, a., & ramos, t. b. (2021). overcoming current challenges for circular economy assessment implementation in public sector organisations. sustainability, 13(3), 1182. hendrikus, m. b. (2016). implementasi kebijakan penanggulangan kemiskinan melalui program pemberdayaan fakir miskin kelompok usaha bersama. tugas akhir program magister. imandasari, r., afifuddin, a., & anadza, h. (2022). efektivitas program pemberdayaan masyarakat miskin melalui kelompok usaha bersama di kota malang. respon publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 12-27 p-issn 2085-6555 e-issn 2715-9256 ================================================================================== mohbir umasugi, muhlis hafel evaluation of the implementation of joint business group assistance (kube) in ternate city 27 publik, 16(4), 63-68. jalal, f., & supriadi, d. (eds.). (2001). reformasi pendidikan dalam konteks otonomi daerah. diterbitkan atas kerjasama depdiknas, bappenas, adicita karya nusa. kementerian sosial, r. i. (2011). pedoman kelompok usaha bersama. jakarta: ditjen dayasos. klein, n., ramos, t. b., & deutz, p. (2020). circular economy practices and strategies in public sector organizations: an integrative review. sustainability, 12(10), 4181. moleong, l. j. (2001). moleong, lexy j. metodologi penelitian kualitatif, bandung: remaja rosda karya. picazo-vela, s., gutiérrez-martínez, i., & luna-reyes, l. f. (2012). understanding risks, benefits, and strategic alternatives of social media applications in the public sector. government information quarterly, 29(4), 504-511. radnor, z., & osborne, s. p. (2013). lean: a failed theory for public services?. public management review, 15(2), 265-287. roebyantho, h. (2013). kebijakan penanganan kemiskinan melalui kelompok usaha bersama (kube). sosio informa: kajian permasalahan sosial dan usaha kesejahteraan sosial, 18(2). silva, f. c., shibao, f. y., kruglianskas, i., barbieri, j. c., & sinisgalli, p. a. a. (2019). circular economy: analysis of the implementation of practices in the brazilian network. revista de gestão, 26(1), 39-60. vaidya, k., sajeev, a. s. m., & callender, g. (2006). critical factors that influence eprocurement implementation success in the public sector. journal of public procurement. wang, z., & miraj, j. (2018). adoption of international public sector accounting standards in public sector of developing economies-analysis of five south asian countries. research in world economy, 9(2), 44-51. yasin, h. (2015). upaya strategis pemberdayaan ekonomi masyarakat melalui kelompok usaha bersama (kube). jurnal administrasi publik, 5(1), 38-42. microsoft word manuskrip 4_dodi.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 37 policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 1dodi pramana, nelly armayanti, rita dialusi gultom 1universitas negeri medan; dodipramana@unimed.ac.id received: january 4, 2022; in revised: may 18, 2022; accepted: june 15, 2022 abstract poverty is a condition of a person or group whose basic rights are not fulfilled to maintain and develop a dignified life. the government overcomes poverty through various efforts, one of which is the family hope program (pkh). this program aims to improve the community's welfare and overcome long-term problems, especially for those with very poor households (rtsm). the family hope program (pkh) has been implemented in pardomuan village, onanrunggu district, samosir regency because many people are classified as very poor households (rtsm). this research method uses a qualitative approach with a descriptive analysis research type. the study results obtained statements related to the socio-economic conditions of pkh recipients and the efficiency of pkh in overcoming poverty. the family hope program (pkh) has been proven to be able to improve the welfare of people with very poor households (rtsm) in pardomuan village, especially by helping to meet the educational needs of children, supporting the health of pregnant women and toddlers, and meeting the needs of the elderly over 70 years old or with severe disabilities. therefore, it can be concluded that the implementation of pkh can alleviate poverty, especially in rtsm in pardomuan village, onanrunggu district, samosir regency, and can bring prosperity to the community. keywords: public policy, local government, household welfare, program family hope program introduction indonesia is an archipelagic country with a large population and has different types of professions. the majority of indonesian people's occupations are farmers, labours, drivers, etc. the salary obtained was inadequate and could not fulfil the primary needs. thus, many indonesian people are unable to meet their daily needs and are far from prosperous life, or we can say that they are in poor condition. poverty is a condition where there is an inability to meet basic needs such as food, clothing, shelter, education, and health. one's poverty can be caused by the person's incapacity due to the lack of income, the insufficiency of tools for the fulfilment of basic needs, and the difficult access to education and health. poverty is a condition where there is a shortage of things that are common to have, such as food, clothing, shelter, and drinking water (kadji, 2012). the government's mission to reduce poverty is increasingly prominent, considering the rise of the number of poor people. in indonesia in general, in the period march 2011–september 2021, the poverty rate decreased, both in terms of number and percentage, except for september 2013, march 2015, march 2020, and september 2020. the increase in the number and percentage of poor people in september 2013 and march 2015 was triggered by the rise in the prices of basic goods due to the increase in fuel oil. meanwhile, the climb in the number and percentage of poor people in march 2020 and september 2020 was due to the covid-19 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 38 pandemic that hit indonesia. the number of poor people in samosir regency in march 2018 was 16,810 people (13.38%), which decreased by 1.34 percent. this figure is reduced by 1,616 people compared to the number of poor people in march 2017, which amounted to 18,426 people (14.72%). in march 2018, the poverty line of samosir regency in total was rp.299,640,per capita per month, or an increase of rp.11,783,per capita per month from march 2017 of rp.287,857,-. in march 2018, the poverty depth index (p1) and poverty severity index (p2) showed a downward trend. p1 fell from 2.44 in march 2017 to 1.70 in march 2018, and p2 fell from 0.61 in march 2017 to 0.35 in march 2018. this indicates that the average expenditure of the poor tends to be closer to the poverty line, and the level of inequality in the expenditure of the poor is also getting smaller (central bureau of statistics, 2018). every human being expects to achieve prosperity, success, and happiness (beni, s. 2017). however, this will not be obtained by people who are in poverty. poverty is caused by several factors, including low levels of income and productive resources that ensure a sustainable life, hunger, malnutrition, low levels of health, limitations, and lack of access to education and other essential services. in addition, social problems arise due to the striking difference between societal values and the existing reality. resolving poverty requires the help of the government and all parties to work together in making an organized policy. so far, poverty cannot be resolved entirely. poverty grows with various causes and produces a poverty network (damayanti, 2016). to overcome poverty in indonesia, the government has created a program called the family hope program (pkh), which has been implemented since 2007. according to the director-general of social assistance and security (depsos, 2010), pkh is designed to help the poorest people through conditional assistance. this program is expected to contribute to accelerating the achievement of the millennium development goals (mdgs), namely reducing extreme poverty and hunger, achieving primary education, gender equality, infant and toddler mortality, and decreasing maternal mortality. the family hope program (pkh) is a program in the form of conditional cash assistance to the poor or low-income families. in return, they are expected to meet requirements related to efforts to improve the quality of poor families. the social protection program is also known internationally as conditional cash transfers (cct). as a conditional social assistance program, pkh opens access for low-income families, especially pregnant women and children, to take advantage of the health service facilities (fakes) and educational service facilities (faster) available around them. the benefits of pkh have also begun to be encouraged to cover persons with disabilities and the elderly to maintain their level of social welfare by the mandate of the constitution and the nawacita of the president of the republic of indonesia. through pkh, poor families (km) are encouraged to have access to and utilize basic social services in health, education, food and nutrition, care, and assistance, including access to various other social protection programs, which are complementary programs on an ongoing basis. pkh is directed to be the epicentre and centre of excellence for poverty reduction that synergizes various national social protection and empowerment programs. one important aspect of supporting poverty reduction strategies such as the family hope program (pkh) is the availability of accurate poverty data. when the data is available, the government can decide what to do for the response. in addition, the available information can enable the government to compare poverty rates from year to year. in line with the presentation of data on the number and percentage of poor people, information that is no less important is the poverty profile. information on poverty profiles is needed by policymakers to deal with publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 39 poverty problems. thus, efforts such as the family hope program (pkh) can run efficiently, effectively, and on target. (ferezagia, 2018) one of the provinces that implement the pkh program is at the province of north sumatra. poverty is a global phenomenon that occurs in indonesia, especially in pardomuan village, onanrunggu district, and samosir regency. the assistance of the family hope program in pardomuan village is expected to reduce the burden on very poor households (rtsm) who are pkh recipients in pardomuan village in accessing basic services. therefore, the pkh implemented in pardomuan village can be categorized as good. at the time of observation, the program was running well. the program also pertained to the mechanisms and procedures established by the government. although the family hope program (pkh) has been running as expected, it cannot be separated from challenges and elements that may not be pertinent to this program. the issue related to pkh in pardomuan village is regarding the validity of the pkh participant eligibility data. the community questioned the existence of pkh participants or potential participants who were considered not to be in the very poor households (rtsm) group. at the same time, some people who were considered rtsm were not registered or not included in the pkh participant candidates. based on the problems and background described above, the authors were interested in conducting research entitled impact analysis of the expected family program policy to improve the welfare of very poor households (rtsm) in pardomuan village, onanrunggu district, samosir regency. methods this study uses a qualitative approach with a descriptive analysis research type. the qualitative approach was carried out to know and explore statements related to the socioeconomic conditions of the recipients of the family hope program (pkh) and the implementation of the family hope program (pkh) in diminishing poverty in pardomuan village, onanrunggu district, samosir regency. the descriptive research scrutinizes problems in society and the procedures that apply in certain situations, including relationships, activities, attitudes, views, and processes that take place and the influence of a phenomenon. the data is presented in the form of primary and secondary data sources (nugrahani, 2014). primary data sources are original data in the form of all information obtained directly from research subjects, in this case, the poor in pardomuan village, onanrunggu district, samosir regency. secondary data sources are obtained through other parties and indirectly from research subjects. secondary data was obtained through the community and policymakers in pardomuan villages such as the village head, lurah, and camat. data analysis was carried out after all data were collected. data analysis uses the descriptive analysis method, which aims to systematically describe the facts and characteristics of specific fields factually and carefully. the steps of descriptive data analysis in question are data reduction, data presentation, and drawing conclusions and verification. data reduction is an activity to summarize, choose the main things, focus on the critical things, and find themes and patterns. after the research data obtained were collected, the data reduction process continued to be carried out by selecting and separating records between data that were by data that were not appropriate. data display is the presentation of data in the form of a brief description, the relationship section between categories, and the like using narrative text. data conclusion drawing (verification) is the next step in drawing conclusions and verification. the initial findings are still tentative and will change if there is no strong evidence to support publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 40 the next data collection stage. however, suppose the results at the initial stage are supported by valid and consistent evidence when the researcher returns to the field to collect data. in that case, the conclusions given are credible. basically, all qualitative data analysis techniques are the same, namely through data collection procedures, data input, data analysis, conclusion drawing, and verification, and ends with writing the findings in narrative form. the data processing method is carried out by describing the data in the form of regular, coherent, logical, non-overlapping, and effective sentences to facilitate understanding and interpretation of the data. among them are the stages: data checking (editing), classification (classifying), verification (verifying), analysis (analyzing), and making conclusions (concluding). editing is done by examining the data that has been obtained, especially from the completeness of the answers, legibility of writing, clarity of meaning, suitability, and relevance to other data. in this study, the researchers edited the results of interviews with resource persons receiving pkh assistance, as well as several references that researchers used in compiling this research. classifying is the process of grouping all data both from the results of interviews with research subjects, observations and recordings through zoom meetings. the data is sorted into parts that have similarities based on data obtained during interviews and through references. verifying is the process of checking data and information obtained from the interview results via zoom so that the validity of the data can be recognized and used in research. the next step is to reconfirm by submitting the data that has been obtained to the research subject, in this case, the recipient of pkh assistance, onanrunggu district, samosir regency. this step ensures that the data obtained is genuinely valid and there is no manipulation. the concluding stage is the last in the data processing process. the conclusion will be data related to the research object of the researcher. the step is referred to as concluding, namely the conclusion of the data processing process which consists of the previous four processes: editing, classifying, verifying analyzing. (saleh et al., 2019) results and discussion implementation of pkh in pardomuan village, onanrunggu district, samosir regency the government issued a policy by holding the family hope program (pkh) which aims to overcome and alleviate poverty and strive to improve human quality not only in the field of education but also in health. pkh is given to the poor with specific provisions, such as very poor households (rtsm). the assistance obtained is in the form of direct cash provided by the government, and of course, the recipient of the funds must meet various conditions. the pkh program is calculated to reduce the expenditure of low-income families and reduce poverty in the long term. to accept the pkh program, the government has determined particular criteria. research conducted by asri et al. (2022) found a way to solve the predetermined criteria, namely by utilizing the data mining technique through the naïve bayes method. this research aims to help the department of social affairs classify the family hope program recipients (pkh) recipients. based on the research results, a process was found that later determines the implementation of pkh in the onanrunggu district, which is the existence of preparatory steps for implementation to achieve the desired goals. the process of preparing for the implementation of pkh includes fostering collaboration with related parties. the process of preparing the implementation starts with selecting districts or cities by bps (central bureau of statistics) associated with poverty rates. then, determining the location in pardomuan village, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 41 selecting the rtsm that receives assistance from pkh, and choosing companions. in addition, to obtain various information related to pkh, there must be cooperation between related work units. consequently, with collaboration and creativity, the program objectives will be achieved as expected (alisyahbana et al, 2015). regarding the implementation of the family hope program (pkh) in pardomuan village, onanrunggu district, samosir regency, that is making strategies and conducting socialization. the application strategy carried out by the program implementators by conducting regular visits and communicating to each rtsm, monitoring the needs of schools and the condition of pregnant women participating in pkh, monitoring the use of funds each time it is disbursed to match its function, making innovation in the form of procuring pkh clothes for the mothers, supervising the use of pkh cards to match their use, and regularly holds coordination meetings. pkh facilitators also provide socialization by gathering pkh recipients in one of the pkh recipient homes. the facilitators also provide socialization regarding the efficient use of pkh funds so that they can make the pkh program a success and be able to carry out their duties and responsibilities properly. communication strategies and regular visits can support the pkh program in conveying information directly by holding group meetings (santika, 2016). the process of implementing the pkh assistance program in pardomuan village is to provide cash assistance to very poor households (rtsm) with a note that they must follow the required requirements. the requirements in question are related to efforts to improve the quality of human resources, namely health and education. the target or recipient of this assistance is rtsm with family members aged 0-15 years and pregnant women. in helping to reduce poverty, the pkh program is considered effective in improving people's welfare, whereas pkh helps reduce poverty by improving the quality of human resources (domri et al., 2019). conceptually, foreign countries are also familiar with the term pkh with its original name being conditional cash transfers (cct) which is translated into conditional cash assistance. this type of program focuses on providing government social services through direct cash transfers to low-income families, often conditioned for public use of education and health services (delgado et al., 2018). however, this program is not the same as the direct cash subsidy (slt) program, which assists rtsm in dealing with conditions such as maintaining their purchasing power when the government adjusts fuel prices. instead, pkh and cct are more intended to build a social protection system for the poor. the function of pkh, especially for the people of pardomuan village, onanrunggu district, samosir regency, is to reduce and break the poverty chain, improve the quality of human resources and change behaviour that does not support enhancing the welfare of the poorest groups. this statement is supported by research results (daud & marini, 2019) which state that the pkh program can alleviate poverty, bring prosperity to the community, and reduce existing poverty. the results of this study indicate that in the implementation of the family hope program (pkh), there are still obstacles that hinder the program's execution. these constraints are structural constraints and cultural constraints. the first structural obstacle is the mistargeting and invalid data from bps. second, the facilities for facilitators in implementing pkh are inadequate, and the third is the lack of coordination between facilitators and the local government. meanwhile, the cultural constraints found were the attitude of the community who did not participate in the implementation of pkh and the lack of public understanding of the function of pkh assistants. nonetheless, various obstacles experienced can be overcome by publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 42 managing the application of pkh through a process of planning, organizing, mobilizing, and supervising (putri et al., 2021). the results of the study that researchers have done in the field show that the family hope program (pkh) in pardomuan village, onanrunggu district, samosir regency can help prosper the recipients, and the benefits of pkh have begun to be felt. one of the beneficiaries of the family hope program (pkh) said that this program is beneficial for the poor in fulfilling their daily needs. other recipients also noted that with pkh assistance for the poor, especially rtsm, they could meet the needs of their children in school. therefore, this program has reduced the burden on rtsm in fulfilling education, and health, meeting the needs of the elderly over 70 years and with severe disabilities. the implementation of pkh has a positive impact by increasing the level of education and school participation, and improving the quality of health (hasna et al., 2019). this is in accordance with the law that the government has issued in the context of poverty alleviation and the development of social protection in article 1 paragraph (9) of law no. 11 of 2009 concerning social welfare, which stipulates that: "social protection is all efforts directed at preventing and dealing with risks from shocks and social vulnerabilities". therefore, the presence of this program is expected to help low-income families to be able to improve their quality of life and be able to break the chain of poverty (law no. 11, 2009). based on the interviews with pkh beneficiaries, pardomuan village, onanrunggu district, and samosir regency, the funds received by rtsm were used for educational purposes, such as buying stationery, uniforms, bags, and so on. in addition, the aid funds are used to complete other needs, such as buying rice and other essential commodities. the program's purpose is that the funds received by rtsm are intended for health, education, and meeting the needs of the elderly over 70 years of age and with severe disabilities. when viewed from the condition of the recipients of pkh assistance, they use it to help the social conditions and education of the very poor household (rtsm) children, to help with the health & nutrition costs of pregnant women, postpartum mothers, and children under 6 years of age. conclusion from the research on the implementation of the family hope program (pkh) in improving the welfare and quality of life of rtsm, it can be concluded that the target of implementing the family hope program (pkh) in pardomuan village, onanrunggu district, samosir regency, is to help the poor, especially rtsm in fulfilling their daily needs. they were related to children's education and pregnant women's and toddlers' health. the evaluation results prove that pkh recipients are willing to carry out and fulfil their commitments because they are afraid of the sanctions that will be given. in addition, the available data shows that pkh participants have decreased every year. therefore, it can be concluded that the family hope program (pkh) is running well and can improve the welfare of very poor households (rtsm) in pardomuan village, onanrunggu district, samosir regency. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 43 references beni, s. 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(2019). implementasi program keluarga harapan dalam meningkatkan kesejahteraan masyarakat miskin. jurnal humaniora : jurnal ilmu sosial, ekonomi dan hukum, 2(1), 29–38. https://doi.org/10.30601/humaniora.v2i1.51 delgado, o. a. s., kadelbach, v., & mata, l. m. (2018). effects of conditional cash transfers (cct) in anti-poverty programs. an empirical approach with panel data for the mexican case of prospera-oportunidades (2002-2012). economies, 6(2). https://doi.org/10.3390/economies6020029 domri, d., ridwan, r., & jaya, m. (2019). efektivitas program keluarga harapan dalam meningkatkan kesejahteraan masyarakat. jurnal politik dan pemerintahan daerah, 1(1), 1–16. https://doi.org/10.36355/jppd.v1i1.1 ferezagia, d. v. (2018). analisis tingkat kemiskinan di indonesia. jurnal sosial humaniora terapan, 1(1), 1–6. https://doi.org/10.7454/jsht.v1i1.6 hasna, n. m., nugraha, n., & mustikarini, i. d. (2019). analisis dampak pemberian bantuan program keluarga harapan (pkh) terhadap kesejahteraan masyarakat. citizenship jurnal pancasila dan kewarganegaraan, 7(2), 108–116. kadji, y. (2012). kemiskinan dan konsep terotisnya. guru besar kebijakan publik fakultas ekonmi dan bisnis ung, 1-7. nugrahani, f. (2014). dalam penelitian pendidikan bahasa. in solo: cakra books (vol. 1, issue 1). purwanto, s. a., & makmur, m. (2013). implementasi kebijakan program keluarga harapan (pkh) dalam memutus rantai kemiskinan (kajian di kecamatan mojosari kabupaten mojokerto) the policy implementation of prosperous family program ( pkh ) in giving social protection to the poor community). wacana, 16(2), 79–96. ejournal.ip.fisipunmul.ac.id putri, e. s., publik, a., ilmu, f., politik, i., & andalas, u. (2021). manajemen pelaksanaan program keluarga harapan dalam tapakis kabupaten padang pariaman. jurnal administrasi publik dan pembangunan, 3(2), 79–84. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 37-44 e-issn 2715-9256 ================================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 44 roidah, i. (2016). evaluasi kebijakan pengentasan kemiskinan dalam program keluarga harapan di kecamatan rejotangan kabupaten tulungagung. jurnal agribis, 12(14), 39–47. saleh, s., pd, s., pd, m., helaluddin, d., raco, j., syahrum, s. &, ahyar, h. dkk, & helaluddin, d. (2019). metodologi penelitian kualitatif.pdf (issue march). santika, n. (2016). strategi komunikasi tentang sosialisasi program keluarga harapan (pkh) di dinas sosial kabupaten bandung: studi pada pendamping pkh kecamatan ibun kab. bandung (doctoral dissertation, uin sunan gunung djati bandung). umi kalsum, nurul umi ati, h. (2019). implementasi program keluarga harapan (pkh) dalam meningkatkan kesejahteraan masyarakat (studi kebijakan uu no . 10 tahun 2017 tentang program keluarga harapan pada desa tamanasri kecamatan ampelgading kabupaten malang). jurnal respon publik, 13(6), 70–76. undang-undang no 11. (2009). undang-undang republik indonesia. in undang-undang no 11 tahun 2009: vol. (issue kesejahteraan sosial). https://doi.org/10.1038/132817a0 utomo, d., hakim, a., & ribawanto, h. (2013). pelaksanaan program keluarga harapan dalam meningkatkan kualitas hidup rumah tangga miskin (studi pada unit pelaksana program keluarga harapan kecamatan purwoasri, kabupaten kediri). jurnal administrasi publik (jap), 2(1), 29–34. microsoft word manuscript 5_fix.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 52 kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 1ririn karlina 1uin sunan gunung djati bandung; ririnkrlna1@gmail.com abstract the main problem of this research is that there is no special budget for flood disaster management in cibiru hilir village. this study aims to analyze the design of village funds in flood disaster management and analyze village efforts to raise additional funds for flood disaster management in cibiru hilir village. the research method used is descriptive qualitative. collecting data using interviews, observation, and documentation study. data analysis was carried out, namely data reduction, data presentation, and concluding. the results of this study indicate that the embodiment of the principle of transparency is quite well implemented with the ease of expressing opinions and openness, the accountability process for budget management issued, accountability to the public, and follow-up on irregularities by the rules, and the application of value for money in 2020 and 2021. still not running optimally in the absence of a special budget for flood disaster management and 2018 and 2019 it has been running economically and flood disaster management services have been running well. keyword: local government, transparency, accountability, value for money pendahuluan segala kejadian yang mengancam dan mengganggu pada fungsi masyarakat baik sarana prasarana, fasilitas umum, terusiknya perekonomian masyarakat, hilangnya nyawa seseorang, maupun segala hal yang mengganggu kehidupan masyarakat dapat dikatakan bencana (ramadhan et al., 2019). menurut undang-undang nomor 24 tahun 2007 tentang penanggulangan bencana, bencana adalah kejadian atau rangkaian peristiwa yang meneror dan mengganggu kehidupan dan penghidupan masyarakat yang disebabkan, baik oleh faktor alam dan/atau faktor nonalam maupun faktor manusia sehingga dapat mengakibatkan timbulnya korban jiwa manusia, kerusakan lingkungan, kerugian harta benda, dan dampak psikis. menurut kepmen no. 17/menko/kesra/x/95 (keputusan menteri koordinator bidang kesejahteraan rakyat, 1995) bencana adalah peristiwa yang disebabkan oleh alam, manusia, dan/atau keduanya yang memberikan akibat korban dan kesusahan umum, serta menyebabkan gangguan terhadap tata penghidupan masyarakat (nurdinawati, 2019). sementara menurut (usiono et al., 2018), bencana yakni sebuah kejadian atau peristiwa yang tidak biasa yang terjadi karena disebabkan oleh alam maupun ulah manusia, dan termasuk pula di dalamnya terdapat imbas dari kerusakan teknologi yang membuat respon dari masyarakat, individu, komunitas, maupun lingkungan untuk memberikan antusiasme yang bersifat luas. berdasarkan pengertian-pengertian diatas, bencana adalah segala peristiwa/ kejadian yang disebabkan oleh ulah manusia, alam, atau keduanya dan menimbulkan kerugian seperti korban jiwa dari masyarakat itu sendiri, harta benda masyarakat, alatalat umum dan atau fasilitas umum, serta memicu respon dari masyarakat itu sendiri. jenis-jenis bencana publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 53 meliputi; puting beliung, banjir, tanah longsor, kebakaran hutan dan lahan, kekeringan, letusan gunung api, gelombang pasang/abrasi, gempa bumi, gempa bumi dan tsunami, dan tsunami. menurut undang-undang nomor 24 tahun 2007 pasal 1 ayat (2) tentang penanggulangan bencana, banjir merupakan serangkaian peristiwa dari bencana alam. banjir merupakan salah satu bencana yang dapat terjadi karena faktor alam ataupun non-alam. karena faktor alam biasanya banjir terjadi akibat hujan lebat dan pasang naik air laut. sedangkan karena faktor non-alam, banjir biasanya terjadi akibat daerah resapan air tidak ada, kurangnya kapasitas tampung sungai dan sistem drainase, serta rusaknya daerah hulu ataupun hutan. banjir sendiri terbagi atas beberapa jenis, yakni (1) banjir air yang terjadi karena meluapnya air sungai, air danau, dan air got akibat tingginya curah hujan; (2) banjir cileuncang atau juga dikenal banjir dadakan yang terjadi karena tingginya curah hujan; (3) banjir rob yang terjadi karena pasangnya air laut sehingga menyebabkan tertahannya aliran sungai dan jebolnya tanggul; (4) banjir lahar dingin yang terjadi karena keluarnya lahar dingin dari gunung yang sedang erupsi; (5) banjir lumpur yang terjadi karena keluarnya lumpur dari perut bumi yang mengandung bahan dan gas kimia berbahaya; (6) banjir hulu yang terjadi karena cepatnya aliran air di daerah yang sempit (suharno, 2018). berdasarkan hasil observasi peneliti, desa cibiru hilir merupakan daerah rawan bencana yang disebabkan oleh ulah masyarakat maupun alam. salah satu jenis bencana yang sering terjadi di desa cibiru hilir adalah banjir air yang terjadi ketika hujan lebat dan saluran sungai yang dangkal, mengakibatkan jebolnya tanggul yang ada. genangan terparah berada di wilayah komplek asrama polisi dan komplek bumi harapan. genangan air tersebut masuk ke dalam rumah dan merusak alat-alat rumah tangga. selain itu, dilansir dari portal berita sumedang online (so) menyatakan bahwa terdapat 1500 rumah di cibiru hilir terendam banjir pada tahun 2016 akibat hujan lebat serta meluapnya sungai cipariuk yang tidak dapat menampung volume air. pemerintah desa cibiru hilir mengupayakan untuk meminimalisir dampak banjir tersebut dengan menggunakan anggaran dana desa. peneliti menjadikan objek penelitian di desa cibiru hilir karena desa cibiru hilir merupakan salah satu dari 7 titik terendah cekungan bandung sehingga aliran airnya kurang lancar dan berpotensi tinggi terjadi banjir saat musim hujan. maka, tidak heran apabila desa cibiru hilir sering terjadi banjir ketika hujan turun dengan intensitas yang tinggi (somantri, 2020). berdasarkan hasil wawancara peneliti terhadap warga komplek bumi harapan yakni ibu maulani, bahwa warga telah menyampaikan kritik terhadap pemerintah desa terkait bencana banjir. ada warga yang mengetahui prioritas dana desa untuk apa saja dan mengetahui dana desa tersebut tidak di prioritaskan untuk penanggulangan bencana banjir secara khusus. ada pula warga yang tidak mengetahui prioritas dana khusus penanggulangan bencana banjir. undang-undang nomor 6 tahun 2014 tentang desa beserta pelaksanaannya memberikan amanat terhadap pemerintah desa untuk lebih mandiri dalam mengatur dan mengelola pemerintahan, pembangunan, peningkatan kesejahteraan masyarakat, dan segala sumber daya yang dimiliki tidak lain di dalamnya adalah pengolahan keuangan (arenawati, 2016). dimana pemerintah desa diberikan wewenang dan sumber dana yang memadai dalam merencanakan dan mengelola yang dimiliki desa guna kesejahteraan masyrakatnya. pemerintah desa harus mengelola dan merencanakan keuangan desa secara transparan, partisipatif, akuntabel, serta disiplin dan tertib. transparan artinya dalam pengelolaan dan penyampaian keuangan harus terbuka untuk meningkatkan efektifitas pengawasan masyarakat terhadap pelayanan dan pembangunan program, partisipatif artinya dalam penyusunannya dan pengelolaannya harus melibatkan masyarakat untuk menjaga keterbukaan terhadap masyarakat, dan akuntabel artinya publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 54 dalam pengelolaan dan penyusunannya dapat dipertanggungjawabkan secara hukum untuk hasil yang dapat dipercaya oleh masyarakat (rahajeng, 2016). perencaaan adalah suatu proses dalam mendeskripsikan atau menjelaskan tujuan organisasi, membuat strategi dalam mencapai tujuan tersebut, dan mengembangkan rencana organisasi. sebagai fungsi utamanya, semua program yang disusun tidak akan terlepas dari rencana. berhasil tidaknya program manusia ditentukan oleh rencana tersebut dibuat (anantha & elmizan, 2015). perencanaan secara konvensional adalah memperhatikan keadaan sekarang untuk keadaan masa mendatang menjadi lebih baik dengan proses kegiatan tersebut (engkus et al., 2020). sedangkan anggaran adalah rencana tertulis kuantitatif mengenai sebuah program dalam suatu organisasi, yang pada umumnya disebutkan dalam satuan angka/uang maupun barang dan jasa (kaharti, 2019). perencanaan anggaran adalah suatu proses dalam program untuk menyusun rencana pendapatan, pembiayaan, dan belanja dalam jangka waktu yang sudah ditentukan. perencanaan anggaran adalah sebuah rencana dari program yang berisi pengeluaran biaya pada satu waktu tertentu untuk mencapai tujuan yang telah di tetapkan secara maksimal. dalam tahap perencanaan anggaran ini, pemerintah desa wajib melibatkan masyarakat desa yang diwakili oleh badan permusyawaratan desa (bpd), sehingga setiap kegiatan dan program kerja yang disusun dapat memenuhi kebutuhan masyarakat desa sesuai kapasitas yang dimiliki desa. dana desa adalah dana bersumber dari apbn yang di transfer melalui apbd kota/ kabupaten serta memiliki segala hak dan kewajiban dalam mengatur penyelenggaraan pemerintah, pembinaan kemasyarakatan, pemberdayaan masyarakat, dan pelaksanaan pembangunan desa (novianto, 2019). pelimpahan dana desa yang besar akan menjadi tanggung jawab yang besar juga bagi pemerintahan desa itu sendiri. maka dari itu, pemerintah desa wajib menerapkan akuntabilitas dalam pemerintahannya, dimana setiap program penyelenggaraan pemerintah desa wajib dipertanggungjawabkan kepada masyarakat sesuai aturan. gambar 1 data dana desa cibiru hilir dari tahun 2016-2019 sumber: kantor desa cibiru hilir, 2020 pada gambar 1 dapat disimpulkan bahwa anggaran dana desa setiap tahunnya cenderung meningkat. anggaran untuk penanggulangan bencana banjir sendiri dimulai pada tahun 2018, 7 8,8 8,3 9,7 0 5 10 15 2016 2017 2018 2019 ra tu sa n ju ta tahun dana desa 2016-2019 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 55 karena pada tahun 2016 dan tahun 2017 anggaran tersebut dialokasikan sebagian besar untuk badan usaha milik desa (bumdes). dana desa pada tahun 2016 berjumlah rp 700.515.725, anggaran tersebut dialokasikan untuk bumdes. dana desa pada tahun 2017 berjumlah rp 883.167.000, anggaran tersebut dialokasikan untuk bumdes. dana desa pada tahun 2018 berjumlah rp 835.989.000, anggaran tersebut mulai teralokasikan untuk penanggulangan bencana banjir, seperti: normalisasi drainase, dan pelatihan kesiapsiagaan masyarakat desa dalam menghadapi bencana alam. dan dana desa pada tahun 2019 berjumlah rp 978.087.000 dialokasikan untuk penanggulangan bencana banjir, seperti: pengadaan mesin penyedot air, dan normalisasi drainase. tabel 1 anggaran dana desa untuk penanggulangan bencana banjir tahun jumlah anggaran dana desa keterangan 2018 rp 835.989.000 normalisasi drainase (rp 50.000.000) pelatihan kesiapsiagaan masyarakat desa dalam menghadapi bencana alam (rp 25.000.000) 2019 978.087.000 pengadaan mesin penyedot air 4 buah (rp 80.000.000) normalisasi drainase (rp 50.000.000) sumber: kantor desa cibiru hilir, 2020 dari tabel 1.1 dapat disimpulkan bahwa dari sekian ratus juta dana desa dari tahun 20162019 baru tersalurkan anggaran untuk penanggulangan bencana banjir sejak tahun 2018. anggaran penanggulangan bencana banjir yang diterima pada tahun 2018 hanya tersalurkan 8,9% dari jumlah keseluruhan dana desa, dan pada tahun 2019 tersalurkan 13,2% dari jumlah keseluruhan dana desa. hal tersebut berarti tidak terdapat anggaran khusus untuk penanggulangan bencana banjir di desa cibiru hilir. pemerintah desa cibiru hilir membutuhkan kesiagaan atau strategi perencanaan anggaran untuk penanggulangan bencana banjir yang datang dengan tidak diharapkan. strategi adalah suatu cara dimana lembaga/ organisasi dapat mencapai tujuannya sesuai dengan ancaman dan peluang terhadap lingkungan luar yang akan dihadapi beserta kapasitas dan sumber daya. menurut rangkuti (rangkuti, 2004) strategi adalah suatu alat dalam mencapai tujuan perusahaan, dengan tujuan berjangka waktu panjang, program berkelanjutan, dan mengutamakan alokasi sumber daya. hal ini sebagai antisipasi pemerintah desa jikalau terjadi sesuatu yang tidak diharapkan untuk menambahkan anggaran penanggulangan bencana banjir yang membutuhkan biaya yang cukup besar. strategi anggaran adalah suatu proses menentukan rencana anggaran untuk tujuan jangka panjang, diikuti penyusunan upaya bagaimana agar tujuan tersebut dapat tercapai. strategi pada umumnya untuk menjangkau masa depan, sehingga dalam penyusunannya dilakukan secara bertahap, hati-hati dan memperthitungkan hal-hal yang dapat mempengaruhinya agar sasaran dan strategi dapat tercapai secara baik dan benar. pembuatan strategi anggaran untuk mencapai visi dan misi desa cibiru hilir. pemerintah desa cibiru hilir harus mengidentifikasi ancaman, kecendrungan, dan peluang, dimana kemungkinan hasilnya dapat mengubah kecendrungan historis. proses penyusunan anggaran berfokus pada jangka waktu satu tahun, sedangkan perencanaan strategi fokus pada program yang mencakup beberapa tahun. penyusunan anggaran ini di dahului oleh perencanaan strategi. pembuatan anggaran merupakan bagian dari proses perencanaan strategi. apabila pemerintah desa memiliki perencanaan strategi yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 56 buruk, maka anggaran pun akan mengalami permasalahan atau hal yang sama. anggaran merupakan suatu alat untuk mencapai tujuan dan sasaran dari organisasi atau pemerintah desa. sebelum ditetapkannya rencana anggaran, maka rencana strategi harus dibuat, dimana dalam perencanaan strategi ditujukan dalam jangka waktu panjang atau masa depan. untuk jangka waktu lima tahun biasanya rencana strategi dibuat, yang dapat memberikan konsekuensi dari kegiatan atau program yang dibuat sekarang. pemerintah desa dapat mengartikan semua strategi dalam jangka panjang dan pendek, agar tujuan tersebut sebagai dasar pembuatan suatu anggaran. hal tersebut dapat menaikan hubungan yang kokoh antara perencanaan strategi dan anggaran, dimana dapat membantu manajeman untuk tidak terfokus pada jangka pendek saja, karena anggaran merupakan perencanaan dalam satu periode saja. pemerintah desa atau organisasi harus bertindak professional dalam mencapai tujuan. anggaran dapat pula dikatakan rencana, yaitu rencana yang dibuat secara tersusun dalam bentuk angka dan dinyatakan dalam suatu unit moneter dalam jangka waktu di masa depan bagi suatu program atau kegiatan. di dalam sebuah program, anggaran menjadi unit yang sangat penting untuk menopang atau menjalankan program tersebut, anggaran dapat membantu berjalannya suatu program, terutama program penanggulangan bencana banjir yang membutuhkan modal yang tidak sedikit. anggaran diharapkan dapat membantu memanajemen untuk mengendalikan dan melaksanakan operasional pemerintahan desa atau organisasi. menurut peneliti untuk menunjang kegiatan berjalan secara maksimal, dalam penyusunan anggran harusnya bersifat realistis, terus dicermati, dan luwes. anggaran memberikan salah satu jaminan terhadap berjalannya program penanggulangan bencana banjir ini, dengan demikian maksud dari penyusunan anggaran adalah memberikan jaminan terhadap pencapaian program baik dalam jangka waktu pendek maupun jangka waktu panjang. untuk menunjang kebutuhan program penanggulangan bencana maka akan membutuhkan keuangan negara. menurut undang-undang no. 17 tahun 2003, keuangan negara adalah semua kekayaan negara, yang di dalamnya harta milik kekayaan itu dan segala hak dan kewajiban yang muncul karenanya, baik kekayaan yang dalam pengurusan pejabat atau lembaga pemerintah, maupun yang berada dalam pengurusan bank pemerintah, dengan status hukum publik (ihyaul ulum, 2008). penelitian ini menggunakan tiga prinsip, yaitu transparansi, akuntabilitas, dan value for money sebagaimana dalam (damayanty, 2016). secara terperinci tiga dimensi sebagai berikut: (1) prinsip transparansi, untuk mengukur transparansi tersebut peneliti menggunakan teori widodo (2001) yang menyebutkan bahwa indikator transparansi yakni kemudahan dalam mengakses informasi sehingga masyarakat mudah mengakses informasi melalui internet atau website; mekanisme dalam penyampaian pendapat dipermudah melalui internet; memberikan kesempatan bagi masyarakat terbuka untuk mengajukan kritik dan tanggapan program penanggulangan bencana yang dinilai tidak transparan. (2) prinsip akuntabilitas, untuk mengukur akuntabilitas tersebut peneliti menggunakan teori lembaga administrasi negara (2007) yang menyebutkan bahwa indikator akuntabilitas yakni, pengelolaan anggaran yang dikeluarkan harus bersifat akuntabel dengan sesuai aturan yang berlaku; pertanggungjawaban dalam kinerja; intensitas penyimpangan korban penanggulangan bencana; upaya terhadap tindak lanjut dari program penanggulangan bencana. (3) prinsip value for money, untuk mengukur value for money tersebut peneliti menggunakan teori mardiasmo (2009) yang menyebutkan bahwa indikator value for money ini yakni, alokasi biaya dilihat dari ekonomi dan efisien; dan kualitas pelayanan dilihat dari efektivitas. pada penelitian terdahulu tentang dana desa oleh widayanti & aco (2019) berjudul “pemanfaatan dana desa (dd) di desa argomulyo kecamatan cangkringan kabupaten publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 57 sleman” penelitian ini menjelaskan pemanfaatan dana desa di bidang pembangunan desa dan pemberdayaan masyarakat. penelitian ini menggunakan metode deskriptif kualitatif. hasil yang diperoleh dari penelitian ini adalah transparansi cukup baik, partisipatif cukup baik, dapat dinikmati masyarakat baik, akuntabilitas baik, dan berkelanjutan baik. penelitian lain yang dibahas oleh esa yulia damayanti (2016) berjudul “kinerja pengelolaan keuangan dalam program pencegahan dini dan penanggulangan korban bencana alam di bpbd kabupaten trenggalek”. membahas kinerja pengelolaan keuangan dalam program pencegahan dini dan penanggulangan korban bencana alam. penelitian ini menggunakan metode penelitian kualitatif. hasil dari penelitian ini adalah akuntabilitas dan transparansi anggaran sudah dilakukan dengan baik, akan tetapi proses penganggaran secara manual masih rawan terjadi penyimpangan anggaran, dan perwujudan value for money sudah berjalan dengan baik (damayanty, 2016). penelitian terdahulu selanjutnya oleh ulrike kornek dan ottmar edenhofer (2020) berjudul “the strategic dimension of financing global public goods” penelitian ini menjelaskan tentang salah satu tantangan dalam mengatasi masalah lintas batas seperti perubahan iklim adalah insentif untuk tumpangan gratis. penelitian ini memeriksa bagaimana dana semacam itu dapat berubah insentif untuk tumpangan gratis dalam permainan barang publik global. hasil penelitian ini adalah (1) total penyediaan barang publik lebih tinggi ketika mereka yang berkontribusi diberi lebih banyak kompensasi; dan (2) non-partisipasi dalam dana dapat dihukum jika anggota yang tersisa mengurangi persediaan barang publik mereka secara memadai (kornek & edenhofer, 2020). berdasarkan penjabaran di atas maka peneliti akan melakukan penelitian tentang kesiagaan dalam perencanaan anggaran penanggulangan bencana banjir di desa cibiru hilir. tujuan penelitian adalah menganalisis rancangan dana desa dalam penanggulangan bencana banjir dan menganalisis upaya desa dalam menghimpun dana tambahan bagi penanggulangan bencana banjir di desa cibiru hilir. metode penelitian metode penelitian yang dilakukan pada penelitian ini menggunakan metode penelitian deskriptif dan pendekatan penelitian kualitatif. menurut denzin & lincoln (1994) (anggito, 2018) penelitian kualitatif bertujuan menafsirkan fenomena yang terjadi dengan menggunalakan latar belakang alamiah dan dilakukan dengan melibatkan berbagai metode yang ada. penelitian ini menggunakan metode penelitian deskriptif, menurut mely g. tan (silalahi, 2015) penelitian deskriptif adalah penelitian yang bertujuan menjelaskan dan atau mendeskripsikan suatu hal dengan sebenarnya dan tepat sifat suatu individu, kejadian, gejala, atau organisasi tertentu, dan untuk menentukan suatu frekuensi atau penyebaran gejala adanya hubungan tertentu dalam masyarkat. pengumpulan data dalam penelitian ini menggunakan metode wawancara, observasi, dan studi dokumentasi. wawancara adalah percakapan yang dilakukan secara terstruktur dan terorganisir yang dilakukan oleh peneliti kepada responden untuk mendapatkan informasi yang berkaitan dengan masalah penelitian (silalahi, 2015). observasi adalah pengamatan dengan mencatat secara sistematis terhadap gejala yang diteliti. studi dokumentasi adalah pengambilan data melalui dokumen-dokumen (hardani et al., 2017). adapun yang menjadi informan dalam penelitian ini adalah aparatur desa cibiru hilir. tabel 2 data informan penelitian publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 58 no. nama jabatan 1. gns sekertaris desa cibiru hilir 2. ts kepala dusun 4 3. id ketua rw 10 4. iv ketua rw 17 sumber: hasil penelitian (diolah peneliti), 2021 keterangan: 1. informan kunci: gns 2. informan utama: ts 3. informan pendukung: id dan iv 4. analisis data yang dilakukan diambil menurut huberman dan miles yakni reduksi data, penyajian data, dan penarikan kesimpulan. reduksi data adalah suatu proses pemilihan, pemusatan data menjadi sederhana, dan transformasi data kasar yang muncul dari catatan yang tertulis di lapangan. penyajian data adalah sekumpulan informasi yang tersususn yang memberikan kesempatan untuk penarikan kesimpulan. penarikan kesimpulan adalah rangkuman dan hasil keseluruhan dari catatan-catatan yang telah diteliti (silalahi, 2015). tabel 3 tabel operasional variabel variabel dimensi indikator teknik pengumpulan data kesiagaan akuntabilitas a. akuntabel pengelolaan anggaran yang dikeluarkan b. pertanggungjawaban kinerja c. intensitas penyimpangan d. upaya tindak lanjut penyimpangan observasi, wawancara perencanaan anggaran value for money a. alokasi biaya b. kualitas pelayanan observasi, wawancara, studi dokumentasi penanggulangan bencana banjir transparansi a. kemudahan akses informasi b. mekanisme dan akses masyarakat dalam menyampaikan pendapat c. keterbukaan dalam mengajukan kritik dan tanggapan observasi, wawancara hasil dan pembahasan kesiagaan perencanaan anggaran pada tahun 2018 pemerintah desa cibiru hilir telah mengajukan bantuan kepada pemerintah daerah (kabupaten) untuk membantu formula mengatasi banjir seperti; sumur retensi, dan pompa dengan ukuran besar. dusun 4 merupakan daerah genangan terparah yang dapat mencapai 3-4 hari bahkan sampai dengan 7 hari. dusun 4 merupakan wilayah perumahan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 59 dan cukup sulit menangani bencana banjir tersebut karena sudah terbangun infrastruktur. akan tetapi dengan adanya sumur retensi dan pompa cukup meminimalisir bencana banjir meski belum sepenuhnya teratasi. pada tahun 2020 dana kebencanaan terserap untuk keperluan bencana pandemi covid-19, dan di tahun 2021 banjir menjadi peta kerawanan. peta ini awalnya akan digunakan untuk mengevaluasi bencana banjir sudah sejauh mana, tapi karena adanya perubahan undang-undang yang sering terjadi maka pada tahun 2021 terfokus pada: (1) mengentaskan orang terdampak pandemi berupa tunai; (2) membuat posko-posko; (3) menempatkan orang-orang tertentu yang menjadi agen informasi yakni gugus tugas. hasil musyawarah besar pemerintah desa 2021 sepakat bahwa anggaran terfokus pada pandemi covid-19 yang pada akhirnya untuk anggaran kebencanaan menggunakan dana emergency, tidak ada penambahan anggaran dan digunakan untuk keadaan mendesak saja. pemerintah desa mengandalkan cadangan dana darurat ini dari apbd, dan anggaran apbdes juga kosong karena digunakan untuk keperluan pandemi. akuntabilitas akuntabilitas merupakan keterampilan dari organisasi sektor publik dalam memberikan kepastian terhadap langkah-langkah yang dilakukannya terutama terhadap kelompokkelompok yang dalam sistem politik telah diberikan kekuasaan untuk melakukan penilaian dan evaluasi terhadap organisasi publik tersebut (kusumasari et al., 2015). untuk mengukur akuntabilitas lembaga administrasi negara (2007) yang menyebutkan bahwa indikator akuntabilitas yakni, pengelolaan anggaran yang dikeluarkan harus bersifat akuntabel dengan sesuai aturan yang berlaku; pertanggungjawaban dalam kinerja; intensitas penyimpangan penanggulangan bencana; upaya terhadap tindak lanjut dari program penanggulangan bencana. perwujudan akuntabilitas sudah cukup berjalan, hal ini selaras dengan yang dikemukakan novitaningrum (2014) yang berjudul akuntabilitas dan transparansi pengadaan barang dan jasa pemerintah melalui electronic procurement (best practice di pemerintah kota surabaya), dimana akuntabilitas dalam penelitian ini telah berhasil diwujudkan dengan mampu mewujudkan suatu sistem yang akuntabel dan dapat dipertanggungjawabkan di setiap tahapan dan dapat mempertanggungjawabkan seluruh proses kegiatan secara vertikal kepada pihak yang lebih tinggi, maupun horizontal kepada masyarakat luas. adapun penelitian yang dikemukakan sa’adah (2015) yang berjudul akuntabilitas dan transparansi anggaran melalui e-government (studi tentang penganggaran di pemerintahan daerah kabupaten blitar), dimana akuntabilitas yang dilakukan sudah berjalan cukup baik dengan masyarakat dengan mudah mengakses informasi anggaran, namun pertanggungjawaban vertikal kepada pemerintah juga menjadi aspek akuntabilitas yang dilakukan pemerintah masih terdapat kekurangan. akuntabel pengelolaan anggaran yang dikeluarkan anggaran yang dikeluarkan sesuai dengan aturan yang berlaku pada sumber dana yang mengacu pada pagu anggaran, dan jenis kegiatan yang telah dilakukan dan semuanya tertuang pada peraturan kementrian, provinsi, dan kabupaten. pada tahun 2021 anggaran dana desa terfokus pada pandemi covid-19, sehingga untuk anggaran kebencanaan tidak menjadi prioritas. anggaran kebencanaan keluar melalui musyawarah besar desa, dan hasil dari publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 60 pembahasan musyawarah besar bahwa anggaran kebencanaan menggunakan anggaran darurat atau dana darurat. dana darurat ini turunnya dari anggaran belanja dan belanja daerah kabupaten bandung (apbd). kemudian pihak pemerintah daerah akan memantau di lapangan terlebih dahulu. setelah itu pihak perangkat uji tanah rawa (putr) akan membantu merenovasi dan memperbaiki bencana banjir tersebut. pertanggungjawaban kinerja pemerintah desa cibiru hilir di akhir tahun akan mengevaluasi program-program yang telah berjalan, hal tersebut dilakukan untuk merencanakan anggaran tahun selanjutnya lebih baik lagi. misalnya, pada tahun ini ada bencana apa saja yang kemudian di tahun selanjutnya akan dipersiapkan. pertanggungjawaban vertikal berbentuk pertanggungjawaban laporan, dan pertanggungjawaban horizontal berbentuk pernyataan kesanggupan memelihara dari hasil pekerjaan atas usulan yang telah diajukan oleh masyarakat. pemerintah desa berupaya berkomunikasi dengan baik dengan kepala asrama polda jabar, dan dari pemerintah desa pun sebatas pendataan, seperti wilayah terkena banjir, ketinggian banjir, dsb. segala sesuatu tergantung pada ranah dinas polda, untuk masyarakat sipil maka pemerintah desa akan memperhitungkan tempat evakuasi, dan logistik. dari pihak aspol sendiri sering mengirimkan bantuan. dengan adanya retensi air, hal tersebut dapat menekan air cepat surut. intensitas penyimpangan pemerintah desa cibiru hilir mengalami masalah pada anggaran penanggulangan bencana banjir. anggaran bencana tersebut tidak cukup untuk membiayai perlengkapan logistik sehingga pemerintah desa cibiru hilir terus berupaya mencukup-cukupkan anggaran yang ada untuk melanjutkan program penanggulangan bencana meski masih belum berjalan secara maksimal. tindak lanjut penyimpangan pemerintah desa cibiru hilir selalu berupaya berkomunikasi dengan baik dengan pihak asrama polda. dengan kurangnya anggaran kebencanaan, pemerintah desa cibiru hilir akan mengkomunikasikan kepada pihak badan penanggulangan bencana daerah kabupaten bandung (bpbd) untuk mengirimkan bantuan, bantuan tersebut berupa anggaran darurat atau anggaran emergency, dimana anggaran tersebut berasal dari apbd. selain itu, pemerintah desa juga menyarankan untuk membuat swadaya masyarakat, maksudnya masyarakat mempersiapkan anggaran tanggap darurat. aparat wilayah pun menyiapkan anggaran dari kas rt untuk penanggulangan bencana banjir. value for money value for money merupakan konsep penilaian kinerja dalam sektor publik yang memiliki tiga elemen utama yakni, ekonomi, efisien, dan efektivitas. adapun manfaat dalam pelaksanaan value for money pada organisasi sektor publik yaitu: ekonomis (hemat cermat) dalam alokasi sumber daya, efisien berdaya guna dalam memanfaatkan sumber daya, dan efektif berhasil guna dalam menggapai tujuan (erawan et al., 2018). pada tahun 2018 dana belanja kebencanaan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 61 masuk pada belanja pemberdayaan masyarakat dan pada tahun 2019 dana belanja kebencanaan masuk pada belanja bidang penanggulangan bencana, darurat dan mendesak desa. rincian data apbdes desa cibiru hilir yang sudah diolah oleh peneliti adalah sebagai berikut: tabel 4 laporan keuangan 2018 sumber: kantor desa cibiru hilir, 2020 perwujudan value for money ini sudah berjalan namun masih belum optimal, hal ini selaras dengan yang di kemukakan (damayanty, 2016) yang berjudul kinerja pengelolaan keuangan dalam program pencegahan dini dan penanggulangan korban bencana alam di bpbd kabupaten trenggalek, dimana pengakolasian biaya sudah berjalan baik sesuai dengan apa yang diinginkan pemerintah dan kualitas pelayanan cukup baik. adapun penelitian yang dikemukakan sari (2014) yang berjudul analisis pengukuran kinerja pemerintah daerah dengan menggunakan prinsip value for money (study kasus kabupaten sumenep tahun 2010-2013) bahwa penelitian ini berjalan baik, karena hasil perhitungan rasionya dari tahun ke tahun cenderung berada pada katagori ekonomis, efisien dan efektif. tabel 5 laporan realisasi apbdes cibiru hilir tahun 2019 uraian target realisasi pendapatan pendapatan asli daerah 75.600.000,00 49.100.000,00 dana desa 883.167.000,00 835.989.000,00 alokasi dana desa 858.354.200,00 841.117.300,00 bagi hasil pajak daerah 126.827.500,00 156.944.400,00 bagi hasil retribusi kabupaten 10.060.800,00 10.007.200,00 ba.keu.khus.provinsi 165.000.000,00 115.000.000,00 bkk kabupaten 50.000.000,00 50.000.000,00 jumlah pendapatan 2.169.009.500,00 2.058.157.900,00 belanja belanja penyelenggaraan pemerintah desa 863.115.000,00 873.974.500,00 belanja pelaksanaan pembangunan desa 897.000.000,00 819.830.000,00 belanja pembinaan kemasyarakatan desa 53.727.500,00 122.664.400,00 belanja pemberdayaan masyarakat desa 335.167.000,00 231.289.000,00 bidang tak terduga (pad) 20.000.000,00 10.400.000,00 jumlah belanja 2.169.009.500,00 2.058.157.900,00 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 62 sumber: kantor desa cibiru hilir, 2020 alokasi biaya anggaran untuk penanggulangan bencana banjir tidak cukup tapi pemerintah desa cibiru hilir memanfaatkan dana yang ada karena prioritas dana desa untuk covid-19. kebencanaan di wilayah cibiru hilir tidak hanya banjir, akan tetapi pemerintah desa cibiru hilir hanya menyediakan dana darurat untuk banjir saja. kebencanaan yang lain dianggap dapat diantisipasi tingkat masyarakat sendiri. pemerintah desa pun telah berusaha dalam menggunakan anggaran bencana banjir dengan membeli logistik, selama tidak terjadi keadaan tak terduga. pengalokasian anggaran kebencanaan sesuai dengan rencana, namun pada saat pelaksanaannya mengalami minus anggaran sehingga harus menggunakan anggaran dana darurat dari apbd. alokasi biaya dilihat dari sisi ekonomis dan efisien. pada tahun 2018 dan 2019 alokasi biaya untuk penanggulangan bencana banjir adalah hemat dan efisien, sesuai berdasarkan rumus: rasio ekonomis dapat dihitung dengan rumus: rasio ekonomis = realisasi pengeluaran anggaran pengeluaran × 100% 2018 = 231.289.000 335.167.000 × 100% = 69% 2019 = 80.000.000 84.300.000 × 100% = 94,89% ketentuan: jika < 100% berarti ekonomis anggaran realisasi pendapatan pendapatan asli daerah 37.500.000,00 0,00 pendapatan transfer 2.286.686.000,00 2.286.686.000,00 dana desa 978.087.000,00 978.087.000,00 bagi hasil pajak dan retribusi 162.686.100,00 162.686.100,00 alokasi dana desa 868.624.900,00 868.624.900,00 bantuan keuangan provinsi 227.288.000,00 227.288.000,00 bantuan keuangan kabupaten/kota 50.000.000,00 50.000.000,00 jumlah pendapatan 2.324.186.000,00 2.286.686.000,00 belanja bidang penyelenggaraan pemerintah desa 886.028.500,00 852.828.500,00 bidang pelaksanaan pembangunan desa 821.175.000,00 821.175.000,00 bidang pembinaan kemasyarakatan 189.582.500,00 189.582.500,00 bidang pemberdayaan masyarakat 343.100.000,00 343.100.000,00 bidang penanggulangan bencana, darurat dan mendesak desa 84.300.000,00 80.000.000,00 jumlah belanja 2.324.186.000,00 2.286.686.000,00 surplus / (defisit) 0,00 0,00 silpa/silpa tahun berjalan 0,00 0,00 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 63 jika > 100% berarti tidak ekonomis jika = 100% berarti ekonomis berimbang rasio efisiensi dapat dihitung dengan rumus: rasio efisiensi = realisasi pengeluaran realisasi pendapatan × 100% 2018 = 231.289.000 835.989.000 × 100% = 27,6% 2019 = 80.000.000 978.087.000 × 100% = 8,17% keterangan: jika < 100% berarti efisien jika > 100% berarti tidak efisien jika = 100% berarti efisien berimbang kualitas pelayanan setiap ada pelaporan dari masyarakat kepada pemerintah desa jika dapat ditangani oleh pemerintah desa maka pemerintah desa akan mengeluarkan anggaran. akan tetapi jika tidak bisa, pemerintah desa akan melakukan koordinasi dengan dinas-dinas penanggulangan bencana, seperti bpbd dan putr. penyelenggaraan pelayanan penanggulangan bencana banjir di desa cibiru hilir berjalan cukup baik ditandai dengan dapat menekan air cepat surut meski masih belum optimal, karena permasalahan banjir ini masih belum teratasi dengan baik dan intensitas banjir yang sering terjadi. pemerintah desa cibiru hilir juga telah melaksanakan sosialisasi kebencanaan dari pihak pemerintah daerah kabupaten bandung, meliputi kesiapsiagaan, pra, dan pelatihan satgas kebencanaan. kualitas pelayanan ini dilihat dari sisi efektivitas, pada tahun 2018 efektivitas berjalan baik. pada tahun 2019 efektivitas berimbang. rasio efektivitas dapat dihitung dengan rumus: rasio efektivitas = realisasi pendapatan anggaran pendapatan × 100% 2018 = 835.989.000 883.167.000 × 100% = 94,6% 2019 = 978.087.000 978.087.000 × 100% = 100% keterangan: jika > 100% berarti efektif jika < 100% berarti tidak efektif jika = 100% berarti efektivitas berimbang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 64 transparansi transparansi merupakan kewajiban setiap pengelola dalam melaksanakan keterbukaan dalam penyampaikan informasi sehingga masyarakat dapat mengetahui dan memiliki akses informasi seluas-luanya. transparansi publik pada zaman globalisasi menjadi suatu kebutuhan yang krusial bagi masyarakat, transparansi tersebut harus memberikan keterbukaan yang berkaitan dengan informasi terkait perencanaan sumber daya publik kepada kelompokkelompok yang membutuhkan informasi tersebut (engkus et al., 2019). untuk mengukur transparansi tersebut widodo (2001) yang menyebutkan bahwa indikator transparansi yakni kemudahan dalam mengakses informasi; mekanisme dalam penyampaian pendapat; memberikan kesempatan bagi masyarakat terbuka untuk mengajukan kritik dan tanggapan program penanggulangan bencana yang dinilai tidak transparan. perwujudan transparansi sudah berjalan, akan tetapi hasil penelitian tersebut berbeda dengan yang di kemukakan oleh fitrianda (2013) yang berjudul perilaku kepala desa sebagai pengelola dana desa, dimana pelaksanaan prinsip transparansi yang dilakukan tersebut belum sampai pada taraf ideal terhadap yang diinginkan oleh pemerintah. hal tersebut karena tindakan-tindakan menyimpang dari kepala desa sebagai pengelola keuangan desa, tindakantindakan tersebut dari faktor internal maupun eksternal dari pemerintahan desa. adapun penelitian yang dikemukakan oleh sa’adah (2015) yang berjudul akuntabilitas dan transparansi anggaran melalui e-government (studi tentang penganggaran di pemerintahan daerah kabupaten blitar), dimana transparansi anggaran penelitian tersebut sudah baik dengan memiliki situs resmi transparansi anggaran. kemudahan akses informasi kemudahan akses dalam mendapatkan informasi dalam penanggulangan bencana banjir di desa cibiru hilir berjalan cukup baik. pemerintah desa telah menyiapkan website desa untuk menyampaikan informasi, akan tetapi website tersebut masih belum berjalan dengan aktif. selain itu masyarakat dapat mengetahui informasi dari lembaga desa langsung. akan tetapi dari pihak pemerintah desa dalam kondisi belum terstruktur dengan baik karena arahan yang selalu berubah saat pandemi seperti ini. informasi mengenai anggaran bencana banjir pun telah pemerintah desa cibiru hilir sampaikan kepada aparatur wilayah terkait. pemerintah desa pun telah menempelkan baliho pendapatan anggaran dan belanja anggaran secara umum di kantor desa cibiru hilir agar masyarakat tahu pengalokasian anggaran dipergunakan untuk apa saja. mekanisme dan akses masyarakat dalam penyampaian pendapat mekanisme yang dilakukan masyarakat desa cibiru hilir dalam menyampaikan pendapat penanggulangan bencana banjir dengan cara melaporkan datang langsung ke kantor desa cibiru hilir. adapun yang mengadukan keluhan tersebut kepada pihak aparat wilayah yakni ketua rw dan ketua rt. namun untuk mengajukan kritik dan pendapat melaui website lapor (layanan pengaduan online masyarakat) masih belum ada yang menggunakan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 65 keterbukaan keterbukaan untuk masyarakat desa cibiru hilir diberikan kesempatan untuk mengajukan kritik dan pendapat kepada pemerintah desa cibiru hilir, dan masyarakat yang berpartisipasi dalam menyampaikan kritik ini terbilang banyak. namun mengajukan kritik dan pendapat melaui website lapor (layanan pengaduan online masyarakat) masih belum ada yang menggunakan. pemerintah desa pun sudah dari jauh-jauh hari menyampaikan kepada aparat wilayah terkait jumlah anggaran kebencanaan yang telah dianggarkan. kemudian aparat wilayah terkait memverifikasi di lapangan dan dibantu lembaga sosial tingkat desa. simpulan rancangan penanggulangan bencana banjir di desa cibiru hilir pada tahun 2018 dan 2019 sudah berjalan namun pada tahun 2020 dan tahun 2021 terhambat karena anggaran tersebut dialokasikan kepada penanganan pandemi covid-19. adapun upaya desa dalam menghimpun dana tambahan yaitu dengan cara mengkomunikasikan pada pihak badan penanggulangan bencana daerah (bpbd) kabupaten bandung untuk mengirimkan bantuan berupa anggaran darurat yang berasal dari anggaran pendapatan dan belanja daerah (apbd). selain itu, pemerintah desa juga menyarankan untuk membuat program swadaya masyarakat, maksudnya masyarakat mempersiapkan anggaran tanggap darurat. berdasarkan hal-hal tersebut, peneliti merekomendasikan dalam kesiagan perencanaan anggaran penanggulangan bencana banjir; (1) pemerintah desa cibiru hilir lebih meningkatkan transparasi perencanaan anggaran dan laporan program penanggulangan bencana banjir secara terperinci dan ter-update karena laporan anggaran 2021 masih belum terpublish. hal tersebut dapat dilakukan dengan dipublikasikan melalui media sosial yang mudah diakses oleh masyarakat. (2) pemerintah desa cibiru hilir lebih meningkatkan komunikasi antar pemerintah daerah, aparat wiliyah, dan masyarakat sehingga informasi mengenai perencanaan anggaran penanggulangan bencana banjir tidak hanya sampai pada aparat wilayah saja melainkan masyarakat luas pun harus mengetahuinya. (3) pemerintah desa lebih meningkatkan kembali kinerja anggaran agar masyarakat dapat merasakan anggaran tersebut memihak untuk kepentingan masyarakat. referensi admin. (2016). 1500 rumah di cibiruhilir terendam banjir. sumedang online. retrieved from https://sumedangonline.com/2016/06/1500-rumah-di-cibiruhilir-terendambanjir/pages/business.html diakses 1 januari 2021. anantha, a., & elmizan, g. h. (2015). analisis konsistensi perencanaan dan penganggaran pada badan penanggulangan bencana daerah kabupaten tanah datar tahun 2011-2015 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 52-67 e-issn 2715-9256 =========================================================================== ririn karlina kesiagaan dalam perencanaan anggaran penanggulanan bencana banjir di kabupaten bandung 66 dengan prediksi kerugian untuk tahun 2016-2020. jurnal kbp, 3(1), 129–145. anggara, s. (2016). ilmu administrasi negara (2nd ed.; beni ahmad saebani, ed.). bandung: cv pustaka setia. anggito, a. dan j. s. (2018). metodologi penelitian kualitatif albi anggito, johan setiawan google buku. cv jejak. arenawati. (2016). administrasi pemerintahan daerah; sejarah, konsep, dan penatalaksanaan di indonesia. yogyakarta: graha ilmu. damayanty, e. y. 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(2014). undang-undang nomor 6 tahun 2014 tentang desa. in undang-undang. rahajeng, a. (2016). perencanaan penganggaran keuangan daerah. yogyakarta: gadjah mada university press. ramadhan, aditya, fedryansyah, muhamad, meilany, & lenny. (2019). peran local leader dalam penanggulangan bencana banjir di kecamatan jatinangor. focus : jurnal pekerjaan sosial, 2(1), 1. https://doi.org/10.24198/focus.v2i1.23114 rangkuti, f. (2004). teknik membedah kasus bisnis. analisis swot. republik indonesia. undang-undang nomor 17 tahun 2003 tentang keuangan negara. (2003). sa’adah, b. (2015). akuntabilitas dan transparansi anggaran melalui e-government. kebijakan dan manajemen publik volume, 3(2), 1–10. sari, n. c. f. (2014). prinsip pengukuran kinerja pemerintah daerah dengan menggunakan prinsip value for money (study kasus kabupaten sumenep tahun 2010-2013). jurnal akuntansi akunesa, 3(2686–438), 1–25. silalahi, u. 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(2019). pemanfaatan dana desa (dd) di desa argomulya kecamatan cangkringan kabupaten sleman. 3(2), 156–175. microsoft word mansukrip 1_fitri.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 1 the effectiveness of sp4n-lapor-based complaints! at the department of communication and information technology of tasikmalaya city 1fitri gupitasari, muhammad khoirul anwar 1universitas muhammadiyah jakarta, indonesia; fitri.gupitasari24@gmail.com received: january 7, 2022; in revised: may 10, 2022; accepted: june 13, 2022 abstract when the public service process is still not maximized, the community will submit a complaint report to the government on the suggested complaints from the community regarding public services that have not been effective. the presence of sp4n-lapor! is a need for a system that can integrate all complaints management in government agencies, because complaints cannot be managed partially. the purpose of this study was to determine the effectiveness of sp4n-lapor! at the department of communication and information of the city of tasikmalaya. this study uses the theory of sedarmayanti (2009) regarding the effectiveness of the program with 4 indicators, namely: input, production process, output (output), productivity. using descriptive research methods with a qualitative approach. data collection techniques by observation, interviews, and documentation. data analysis used miles and huberman (1984) in sugiyono (2019), namely data collection, data reduction, data presentation and conclusion drawing/verification. the result of this research is that the complaints based on sp4n-lapor! has been effective in accordance with the existing mechanism in the sop, but there are still obstacles, namely limited human resources and employee understanding and not optimal in conducting socialization. keywords: local government, e-goverment, program effectivity, sp4n-lapor! introduction in the digital age, the government is always trying to transform. with the development of communication and information technology, it can provide solutions in the performance of public services based on good governance. e-government provides opportunities to improve the quality of government through increasing efficiency, providing new services, and increasing public participation. the use of technology can simplify the way the bureaucracy works and make it more innovative. good innovation can provide convenience for bureaucrats and the public as beneficiaries of public service providers. with the existence of this system, the work of the bureaucracy can finally respond competitively and give advantages to the state. based on the presidential instruction of the republic of indonesia number 3 of 2003 concerning the national policy and strategy for the development of e-government that the government must carry out the demands of the community which includes the affairs of the general public by upholding accountability, being actively accessible and listening to the aspirations of the community as well as providing communication facilities in formulating a policy. one of the conveniences for the public to submit suggestions, complaints and aspirations is through complaints, where the handling of these complaints is the responsibility of the government. as stated in article 36 and article 37, handling complaints is the duty and responsibility of the government. as stated in the law that regulates public services, it is publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 2 addressed to the community which is the special handling of complaints. in line with law no. 25 of 2009 on public services, employees are required to provide the best service and facilitate access to the community while the aim is to convey messages to employees in providing their services. the people's online aspirations and complaints service system (lapor!) is an onlinebased complaint facility. established and managed by the presidential work unit for development supervision and control (ukp4). based on presidential regulation number 76 of 2013 and minister of state apparatus empowerment and bureaucratic reform regulation number 3 of 2015, lapor! designated as the national public service complaint management system (sp4n). report! used to involve community participation and improve two-way relations between the people and the government in supervising development programs. sp4n-report! now connected with 34 ministries, 96 institutions, and 493 local governments in indonesia. when a report is received through the sp4n-lapor! can categorize according to the categories available on the system. the following features are included in sp4n-lapor! first of all, the tracking id is a unique number, which functions to monitor the process of following up on aspiration reports from the community. the second is anonymous, which is a feature to hide identity data when making reports. the identity of the reporting party will not be known or read by the reported party or the general public. and the third secret is a report that comes in but the report will not be seen by the general public. in tasikmalaya city mayor regulation number 37 of 2019 concerning guidelines for managing public complaints about public services in tasikmalaya city, the government provides for the general public in terms of expressing the complaint stage. when the community is not dissatisfied with government services at the regional level, the community has the right to submit reports, either verbally or in writing on paper. reports submitted by part of the community to the government which are part of the public service, are accepted by the community for the government. any complaints that come in, especially regarding the implementation and development of public services will be submitted to the relevant parties within the tasikmalaya city officials for further processing. then on the theory of effectiveness that effectiveness comes from "effective" which means that it achieves and gets success by achieving the process of the goals that have been set. this effectiveness has to do with the relationship between the results obtained. effective service obtains various points of view (view points) and gets an assessment by having links and various ways that are very closely related to efficiency. the liang gie (halim, 2004), says the opinion about effectiveness which sees the existence of a situation that does occur to the will of a person by treating the act with a certain and desired purpose, then the person is said to be effective, if the result arises or has the intended purpose. that person. according to (siagian, 2018) effectiveness is the facilities and infrastructure and resources with a certain amount that has been determined to produce a number of activities that have been carried out. with the effectiveness that can show the success of the actions that have been set goals. the more these activities lead to action from the goals/targets, the higher the effectiveness of the activities. effectiveness is that there are main elements in order to achieve the goals or objectives that have been previously completed in activities, programs or organizations. according to mahmudi in the journal (fatmala, 2019) expressed an opinion about the effectiveness that is part of the relationship between goals and output, with an increase in the contribution of the output regarding the acquisition of goals, that it increases the effectiveness of activities, a set publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 3 of programs or organizations. based on the view that the existence of an effectiveness has a reciprocal interaction between goals and outputs. according to sedarmayanti (2009), expressed his opinion, namely an effectiveness that embodies a form of measurement that continues the description of the concept of the targets it has achieved. in this way, the effectiveness manifests itself in more measures that continue to the concept of targets that have been previously set by the organization to achieve what is achieved. some of the definitions of effectiveness that are part of the experts can be concluded that the effectiveness of improving welfare for the community through certain programs, according to him, is very important for the community to have very important goals with a better development process. e-government (indrajit, 2005), is an effort to create an atmosphere of government service that is in line with the shared objectives (shared goals) of a number of interested communities, therefore the vision made must reflect the shared vision of stakeholders, such as improving productivity and government operational performance related to public services; promote governance with integrity and transparency; improving the quality of life of the community with the performance of community services; and ensure the creation of a democratic state administration. backus (2001) expressed an opinion related to e-government regarding the form of ebusiness implemented by the government, which refers to structures and processes aimed at providing public services in electronic or digital form aimed at entrepreneurs and the general citizens. meanwhile, according to sudrajat et al (2015) in the journal of wulandari (2019) egovernment is an information technology process in disseminating and collecting information for a government purpose. according to the world bank (2000) in (habibullah, 2010), with the implementation of e-government to facilitate transactions as well as progress for the utilization of technology for banking around the world. growing e-government is aimed at advancing the level of efficiency, accountability, and transparency of government management by using digital technology or other internet. meanwhile, according to the government of indonesia, e-government is an application of information technology, internet-based and other digital devices, which are run by the government for the purpose of delivering information from the government to the public, business partners, employees, business entities, and other institutions online. according to moenir (2006) in the book mulyawan (2016), service is a fulfillment for the needs of community activities with the aim of taking care of or preparing what is needed for others. public service is defined as public or community. according to syafiie (2010) an understanding of the public which consists of several social beings who have togetherness to express feelings, with ways of thinking, attitudes, hopes and the existence of good and right actions, on the basis of their norms and values. thus, public service is an activity that is often carried out to help the general public. concept of the national public service complaint management system (sp4n) the implementation of the management of the national public complaint system is the integration of complaint management in stages at each provider within the framework of the public service information system (perpres number 76/2013). the national public service complaint management system (sp4n) is an integrated system in the management of complaints in stages at each organizer within the framework of a public service information system (permenpan no. 24/2014). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 4 the memorandum of understanding was then followed up in the form of a cooperation agreement. based on the cooperation agreement between the 3 institutions, the responsibilities of these three institutions are in implementing sp4n and using the lapor! can be broken down as follows: kemenpan rb as the coordinator of sp4n is responsible for preparing the policy framework, socializing the implementation, providing guidance related to the implementation of the mechanism, managing complaint reports through the lapor system! sp4n and supervise the management performance. the presidential staff office (ksp) as the provider of access and technical support for the lapor!-sp4n system is in charge of managing the lapor! sp4n, provides support in the utilization of the lapor!-sp4n application, maintains and develops lapor!-sp4n application tools and systems, provides support and facilities for complaint application integration, provides guidance modules and organizes lapor! system training, and uses lapor! data. to carry out the function of monitoring and controlling development. the ombudsman of the republic of indonesia as the supervisor of the sp4n implementation is responsible for managing and resolving complaints through the lapor! sp4n especially in the case of delays in the completion of the handling of complaints, managing reports with complaints that are disposed of to the ombudsman of the republic of indonesia from the lapor! system, and taking the necessary follow-up actions to encourage changes to a data-based system. from this explanation, the researcher estimates that the effectiveness of the sp4nlapor! the tasikmalaya city communication and information office can influence the smooth running of the tasks/functions of the tasikmalaya city government in an effort to improve public services, as well as knowing the extent of the sp4n-lapor! effective. methods the type of research approach used is a qualitative approach with a descriptive method. the qualitative approach according to sugiyono (2019), which has the principle of a research work mechanism, which is guided by non-statistical or non-mathematical subjective assessments. the measure of value in qualitative research is not score numbers, but the categorization of quality values. while the descriptive method according to sugiyono (2019), by describing the results carefully will later be in the form of painting, depicting, or exposing the condition of the object being studied as it is, according to the situation and conditions when the research was conducted. according to sugiyono (2019), data collection techniques are the most important step in research, because the main purpose of research is to obtain data, including through observations or observations made through observations and recordings to obtain more accurate information about the things being studied. related to the process in the sp4n-lapor! at the department of communication and information of the city of tasikmalaya. then interviews were conducted to collect materials or information, based on the questions and answers process orally and face to face with research informants, carried out in depth to be considered to understand the problems studied. the interview chosen by the researcher was an unstructured interview. and on the documentation technique at the time of taking pictures or data needed by the author at the office of communication and information technology of the city of tasikmalaya, in the form of soft copies of data and photos related to the implementation of services. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 5 according to moleong (2017) explaining an informant must have a lot of experience related to the research background. the criteria for an informant are mastering the problem, having data, and being willing to convey accurate information. informants were determined using the purposive sampling technique, which is the process of determining informants based on certain criteria. informants in this study are: table 1 research informants nama jabatan informan b sub coordinator for information, communication, and public informan a jft skilled computer administrator and sp4n-lapor admin informan r jft skilled computer administrator and sp4n-lapor admin source: processed by authors, 2022 for data validation, triangulation technique is used as a technique to review the validity of the data. triangulation can be done using different techniques (nasution, 2003) namely interviews, observations and documents. this triangulation is not only used to review the validity of the data but also to enrich the data. according to nasution, besides that triangulation can also be useful to investigate the validity of the researcher's interpretation of the data, because triangulation is reflective. miles and huberman (1984) in (sugiyono, 2019) conducted qualitative data analysis to be carried out interactively and continuously until it was completed. activities in data analysis, namely data reduction data, presenting data, and drawing conclusions. in this study, the data obtained in the form of a description of the results of the interview process. the data that has been obtained is then processed and interpreted so that researchers can find and understand the implied meaning of the state of the subject. process and analyze data systematically so that later the data obtained is of high quality. the location for conducting research is at the department of communication and information of the city of tasikmalaya, jalan ir. h. juanda no. 191, sukamulya village, bungursari district, tasikmalaya city, west java 46151. this research was carried out with initial observations on 27 september 2021 and for in-depth research carried out in january march 2022. results and discussion the determination of the change in the status of a village to a village is stated in regional regulation no. 30 of 2003 dated october 31, 2003. through this regional regulation, the city of tasikmalaya has an area of 69 kelurahan. based on regional regulation no. 6 of 2008 concerning the formation of bungursari and purbaratu sub-districts, which are divisions of indihiang and cibeureum sub-districts, thus the number of sub-districts in the tasikmalaya city area becomes 10 sub-districts, including: bungursari sub-district, cibeureum sub-district, cihideung sub-district, cipedes sub-district, indihiang sub-district, sub-district kawalu, mangkubumi district, purbaratu district, tamansari district, tawang district publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 6 image 1 total population and population density by district in 2022 source: data.tasikmalayakota.go.id the results of this study are based on the results of data and facts in the field based on the results of interviews with informants who refer to indicators of program effectiveness (sedarmayanti, 2009). these indicators are used as a measure of how the effectiveness of the program has been implemented or not. so that the results of this study can be used as material for consideration by the agency in order to achieve the goals to be achieved. the results of this study are described as follows: 1. input input is data or information needed by the system for further processing in accordance with predetermined specifications. input is the initial stage of implementing the objectives which will then enter the system. each input has a purpose of facilities and infrastructure, human resources, and available funding sources for improvement. in the process of implementing the vision and mission through planning, good input is needed so that the goals and targets can be carried out as planned, so public complaints to the government are based online using sp4n-lapor!. there are 34 employees at the tasikmalaya city diskominfo, and the sp4n-lapor admin manager! totaling 3 people. the tasikmalaya city diskominfo apparatus is tasked with conducting socialization and being the admin coordinator of the city government with the aim of distributing or disposing of reports of complaints or aspirations that are submitted to the city government. if the report enters the realm of government, the diskominfo will submit it to the central government, but if it is for other regional governments, it will be sent to several regional governments directly. as for the supporting facilities used by diskominfo, it only requires a computer and internet network, each sp4n-lapor! at diskominfo, it is given to hold 1 computer unit in managing complaints and aspirations of the community so that they can be assigned to the related opd. on the sp4n-report! there are features that are beneficial to society. such as the anonymous feature where the identity of the reporter will not be known by the public, the government and others, the secret feature makes the report invisible to the public and the tracking id feature is a unique number to review the follow-up process for reports submitted by the complainant. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 7 2. production process the production process is a system that plays a role in processing inputs to realize the planned goals, based on the results achieved. in order for this production process to be carried out successfully, by means of communication and socialization, it will lead to a good interaction between the community and the government, in addition to decision making and development of the apparatus, with the existence of these points in order to find out how clear the time must be in a plan and can improve the performance of the apparatus. on the sp4n-report! this will run more optimally when in planning, do not forget to focus on a budget, where the budget will be prepared within one year. regarding the source of funds or budget, this is in accordance with the mayor's regulation in article 20, namely, the financing for handling public complaints is charged to the tasikmalaya city regional revenue and expenditure budget. the funding issued by the tasikmalaya city discominfo is the cost for making leaflets and posters when the apparatus socializes the sp4n-lapor-based public complaint program! to society. in this socialization and communication, the sp4n-lapor! at diskominfo tasikmalaya city provide understanding to the public regarding how to report complaints and convey aspirations. 1. whistleblower: for the public in submitting a complaint or aspiration report to sp4nlapor! can go through the website lapor.go.id, sms 1708, and can download the sp4nlapor! application. reports must be verified first by the report admin! for clarity and completeness and for further disposition by certain agencies. 2. follow-up report: the relevant agency will give time according to the classification of the report, when the complaint report does not have a level of supervision, it is 14 days, while for a report with a level of supervision it is more than 14 days. however, the sop only takes 5 working days to carry out internal coordination and prepare follow-up reports provided by the community. furthermore, the agency will confirm through the comment column. 3. end of report: the report is completed when the relevant agency or service has followed up on the report and if within 10 working days after the follow-up there is no response, the report will be considered complete and the report will be deemed to have come from the reporting party. furthermore, in making decisions on how to receive public complaints through the admin, report to the diskominfo of tasikmalaya city. from the point of view of diskominfo, if a complaint comes in, the admin coordinator of sp4n-lapor! the diskominfo of tasikmalaya city immediately made a disposition, while the resolution of the problem was by a certain party because it was not the authority of the diskominfo, but for incomplete complaints such as no names, locations not listed, and incomplete chronology, the admin coordinator of sp4n-lapor! at diskominfo did not follow up on it so it had to be postponed before being archived. in the sense that it is returned to the complainant that the report is not complete and must be completed if it is to be followed up. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 8 image 2 number of incoming complaint reports source: lapor.go.id, 2021 3. hasil/output effectiveness can be seen from a person's performance. personal performance is how employees do their jobs. therefore, improving employee performance greatly affects the performance of the organization where the employee is involved in achieving predetermined organizational goals. in addition, job satisfaction in the workplace can be used as input, assuming that job satisfaction is a condition that can indicate a person's performance. so that the results (output) given by the diskominfo of tasikmalaya city are in the form of success in providing services related to disposition, and filtering in managing reports of complaints and public aspirations. the following data is seen from the large number of reports submitted in the last 1 year, there are 64 reports that the ability of the sp4n-lapor admin apparatus! in completing the process of reporting complaints and public aspirations, the diskominfo of tasikmalaya city has been completed or has been assigned to the relevant opd, but for november and december 2021 it is still in the process stage. image 3 monthly incoming report details source: lapor.go.id, 2021 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 9 when a report comes in from permenpan to diskominfo, it is necessary to verify first, including where the report is, because for now there is a new system in which the report goes to the level of supervision or not to the level of supervision, then directly distributed to the opd, and from the opd a maximum of 5 -7 days for the complaint has been responded to by the agency. if the report has been followed up, then there is a point for the apparatus, namely regarding rewards where the community can give a rating for the services provided by the communication and information office to the community regarding the management of complaints reports and community aspirations. as can be seen, the tasikmalaya city diskominfo is the admin coordinator for sp4nlapor! to manage the report, the maximum of the existing sops is 3 days, sometimes when the incoming report is complete, it is immediately disposed of. in addition, it can be seen from how effective it is in resolving complaints using the sp4n-lapor! it's been effective. not only that, in terms of communication between the two directions, from the community and government perspective, it has been effective. so that the diskominfo of tasikmalaya city is ranked 2nd in west java. 4. productivity productivity in sedarmayanti's book education is related to how to produce quality graduates, according to needs. by improving the quality of education, it is hoped that graduates will be able to become employees who can carry out their job duties better. so that in the application of public complaints based on sp4n-lapor! this requires quality human resources, this educational component will be a measuring tool in the implementation of sp4nlapor! especially in the scope of diskominfo tasikmalaya city. to see the work productivity of a graduate depends on the input given at the time when they are given training or technical guidance to manage sp4n-lapor!. when the admin of the tasikmalaya city diskominfo coordinator is quick to respond or work according to the sops applied in managing reports of complaints or aspirations of the people that come in. education for sp4n-lapor admins carried out by the kemenpan rb in jakarta for 3 years related to the management of sp4n-lapor!. in educational supplies sp4n-lapor!, this is done every time there are changes or additions to features related to the lapor.go.id website. the tasikmalaya city diskominfo also provides information door to door visiting skpd and provides technical guidance to sp4n-lapor admins! opd. this will continue and be maintained because the information and knowledge gained through this educational provision will not stop at one person, but everyone can know this knowledge. conclusion the community will submit a complaint report to the government on complaints suggested by the community regarding ineffective public services. one of the conveniences for the public to express their aspirations and complaints is through sp4n-lapor!. as for the results of observations, interviews and documentation on the sp4n-lapor-based public complaints program that the input has not been effective due to limited human resources, especially in the related opd, thus affecting the handling of complaints. in hr planning, it is better to focus on certain steps taken by management in order to ensure that an organization provides the right workforce. in the production process, it is quite effective in disposing of reports because it is in accordance with the target or sop. furthermore, the results/outputs have been effective, in the implementation of managing sp4n-lapor! seen from the performance of employees in managing incoming reports so as to get satisfaction from the community, by showing good performance can increase work productivity. the last point in terms of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 1-10 e-issn 2715-9256 =========================================================================== fitri gupitasari, muhammad khoirul anwar the effectiveness of sp4n-lapor-based complaints! in tasikmalaya city communication and information office 10 productivity has been effective because when this is presented, the government provides first briefing and training to admins on how to manage public complaints, so that this training and debriefing will affect the success of a program planning. references backus, m. (2001). e-governance and developing. iicd research brief. fatmala, r., kahar, f. (2019). efektivitas program pelayanan badan penyelenggara jaminan sosial (bpjs) kesehatan di puskesmas libureng kabupaten bone. birokrat : jurnal ilmu administrasi publik. 8 (2). habibullah, a. (2010). kajian pemanfaatan dan pengembangan e-government. ilmu administrasi negara, fisip, universitas jember. 23 (3). hlm. 187-195. halim, a. (2004). pengelolaan keuangan daerah. yogyakarta: upp stim ykpn. indrajit, r. e. (2005). e-government in action. malang: andi offset. moleong. (2017). metodologi penelitian kualitatif. jakarta timur: pt. remaja rosdakarya. mulyawan, r. (2016). birokrasi dan pelayanan publik. bandung: unpad press. nasution, s. (2003). metode research (penelitian ilmiah). jakarta: bumi aksara. pasolong, m. (2019). teori administrasi publik. jakarta: cv. alfabeta peraturan walikota tasikmalaya nomor 37 tahun 2019 tentang pedoman pengelolaan pengaduan masyarakat tentang pelayanan publik di kota tasikmalaya. peraturan walikota tasikmalaya nomor 87 tahun 2020 tentang tugas pokok dan rincian tugas unit dinas komunikasi dan informatika kota tasikmalaya. peraturan walikota tasikmalaya nomor 55 tahun 2020 tentang susunan organisasi, kedudukan, tugas pokok, fungsi dan tata kerja perangkat daerah. panduan untuk penyelenggara dan administrator pada pemerintah provinsi/kabupaten/kota 2016. peraturan menteri pendayagunaan aparatur negara dan reformasi birokrasi republik indonesia nomor 62 tahun 2018 tentang pedoman sistem pengaduan pelayanan publik nasional. sedarmayanti, m. a. (2009). sumber daya manusia dan produktivitas kerja. bandung: mandar maju. siagian, s. p. (2018). manajemen sumber daya manusia. jakarta: bumi aksara. sugiyono. (2019). metode penelitian kuantitatif kualitatif dan r&d. bekasi: alfabeta, cv. syafiie, i. k. (2010). ilmu administrasi publik. jakarta: pt rineka cipta. wulandari, c.m. (2019). efektivitas penerapan e-government melalui sistem informasi pelayanan perizinan terpadu (sippadu) di kabupaten kuantan singingi. jurnal ilmu administrasi, 6. program studi administrasi publik fakultas ilmu sosial dan ilmu. (https://jom.unri.ac.id/index.php/jomfsip/article/view/24749/23966) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 137 local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 1nodi marefanda, agatha debby reiza macella, nellis mardhiah 1teuku umar university, indonesia; agathadebby@utu.ac.id received: december 16, 2022; in revised:february 09, 2023; accepted: march 10, 2023 abstract this research was conducted to find out the local government's strategy in implementing the economic pillars of sdgs in the agro and marine area of the simeulue district. simeulue regency is one of the agriculture and fisheriesbased areas to be precise in the west teupah and east simeulue districts as very strategic locations for superior agro and marine areas to realize sdgs development indicators which have experienced obstacles in achieving them. farmer groups have achieved very high productivity but marketing is very low and cannot be controlled properly by the government. likewise, with fishermen groups in the region, the productivity of the fishermen's catches is very large. however, these results are only used by certain groups with marketing prices that do not achieve stability. the research method uses descriptive qualitative. data analysis was carried out starting from the time of field data collection, data was reduced, presented ,and verified then conclusions were drawn. and the role of bumdes in advancing superior village products is still weak. keywords: strategy, local government, sustainable development goals introduction development planning for the sustainable development goals (sdgs) in the era of covid-19 according to (ng, 2020) that the impact of the covid-19 disaster on the development of the sdgs explains that development planning and management of the people's economy in several countries are hampered, such as; england, america , and indonesia. so because it requires a commitment and approach that is progressive social capital and transformative practice in enhancing community development with design principles in multi-sectoral cooperation with both the government and society fairly and equitably for the sake of economic recovery in creating sdgs development. the dynamics of several aspects of the development of the sdgs experienced obstacles in achieving the goals of the sdgs development planning for the sustainable development goals (sdgs) in the era of covid-19 according to (shulla et al., 2021) that the impact of the covid-19 disaster on the development of the sdgs explains that development planning and management of the people's economy in several countries are hampered, such as; england, america , and indonesia. so because it requires a commitment and approach that is progressive social capital and transformative practice in enhancing community development with design principles in multi-sectoral cooperation with both the government and society in a fairly and equitably for the sake of economic recovery in creating sdgs development. the dynamics of several aspects of the development of the sdgs experienced obstacles in achieving the goals of the sdgs development planning for the sustainable development goal publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 138 (sdgs) in the covid 19 era, while several aspects of sdgs development experienced obstacles, namely; gender equality; infrastructure; reducing inequality and sustainable cities. implications faced by the impact of sdgs development in the covid 19 era. the development of sdgs is a fundamental aspect that must be prioritized for readiness in 2030. in his study, it has been explained that the development of sdgs in 2030 in european countries will experience a global crisis. therefore, the achievement of the g20 country development vision movement which recommends that public health with the involvement of state and non-state actors is explicit and accountable in carrying out development. this is also in line with the study in germany regarding the implementation of the sdgs development program (kloke-lesch, 2015) where the development of the sdgs has not been comprehensively mapped. however, in the realization of this development plan process, it is very dynamic to be able to attract cooperation partners in business-oriented policies that are beneficial to all levels of society. dynamic conditions are also influenced by the poverty that occurs. poverty is a complex social problem, because it occurs and results in multi-aspects such as health, food, education, employment, and so on. poverty according to (imron, 2003) fishermen are a group of people whose lives depend on marine products, either by catching or by cultivating. these groups generally live on the beach which is close to residential coastal areas and the activities of this group are very close to the sea area. several literature studies state that the fishermen group is classified as a group of poor people (mubyarto, et. al., 1984); (imron, 2001); (masyhuri, 1999). in line with this statement, divide (santiasih, 1993), fishermen and traditional fishermen are classified as the poorest social layer, although not all fishermen are poor. farmers and fishermen have an important role as support in the food sector. but their life is very close to poverty. several poverty indicators consisting of education level, income level, working hours of business capital, status of the house occupied, technology , and tools used by both farmers and fishermen are very influential on the level of the economy. farmers and fishermen must work hard to increase their production, and utilization of existing resources must be carried out more effectively and efficiently to get a decent life. the government should play a more active role in helping to increase the prosperity of farming and fishing communities (gani, m. a. & yusnida, 2014) simeulue district is one of the areas located approximately 150 km off the west coast of aceh. one of the west teupah districts in one of the lantik villages is of concern from the agricultural aspect which has very high productivity. the regional agricultural products are of national standard from the very modern cv oriza satifa rice factory in the region. however, the management of the results that have been achieved is not to the expectations of the community, they are only able to sell very cheaply, not based on production quality. likewise, east simeulue subdistrict is also one of the fisheries area bases as a pilot for other areas in the simeulue region in one of the batu city villages. the existing dynamics of fishermen groups have produced abundant catches, but the management of production results cannot meet the expectations of fishermen, which are always used by middlemen in managing fisherman productivity. therefore, it is a concern for fishing and farming communities in simeulue regency to implement the sdgs development targets by the government by achieving indicators through comprehensive development planning in increasing publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 139 the productive economy for farming and fishing communities in simeulue regency. the development of sustainable development goals (sdgs) is one of the development goals for developing countries, which has been pledged through the united nations (un) conference through the international world organization institutions, namely the united nations conference on environment and development (unced) at the rio summit and the rio conference. janeiro brazil in 1992. the program agreement conference was then discussed in follow-up negotiations in johannesburg, south africa in 2002, namely the second conference. sustainable development was discussed for the third time in 2012 and in 2015 it was possible to determine the direction of the sustainable development planning agenda through an inclusive and transparent intergovernmental process that was open to all stakeholders. according to (moyer & hedden, 2020); (willis, 2016); and (william, 2015) the phenomenon of achieving sustainable development sdgs has called on all countries in the world to achieve broad development goals by 2030. the sustainable development goals (sdgs) in question are a continuation of the global agreement on development targets achieved which are very significant changes, especially in various goals and the inclusion of the global north, as well as countries in the global south. this viewpoint outlines some of these shifts and examines their implications for international development planning. likewise the implementation of sdgs development in various aspects such as health in the development of the g20 era countries which have been studied by (mcbride et al., 2019) . according to (deacon, 2016) sdgs development is a development prospect in changing the direction of social policy and community empowerment to be able to increase the development of a sustainable country under the development strategy based on social policy development. further explanation (sariguna, p., kennedy, j., & ekonomi, 2020) this dynamic of development has also occurred in the indonesian government, which pledged in august 2015, where 193 countries agreed on the existence of 17 sustainable development goals (sdgs). sustainable. the goals cover sustainable development issues related to ending poverty and hunger, improving health and education, making cities more sustainable, fighting climate change, and protecting forests. the sdgs development principles have been remapped from the results of previous studies namely (pribadi, 2017); (baggio & saraswati, 2018); (sofianto, 2019); (mahdi et al., 2020); (daulay, 2020) shows that the program therefore, this program must have principles in the implementation of sdgs development, namely: universality-sdgs to carry out development in both developed and developing countries, integration-sdgs, namely the implementation of development in an integrated and interrelated manner in all social, economic and environmental dimensions and no one left behind, namely the development of community empowerment programs must be able to provide benefits for all and there must be involvement of various stakeholders. sdgs development is a development prospect in changing the direction of social policy and community empowerment to be able to increase the development of a sustainable country in accordance with the development strategy based on social policy development. farming community according to iqbal muhammad development of socio-economic aspects one of which is agricultural development.(muhammad, 2007) agricultural development is a strategic sector in national development, which must also be synergized with other publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 140 development sectors. various agricultural development actors from the government, farmer groups, communities, private sectors, and others are mutually interactive in carrying out sustainable development for the sake of improving the economy. economic improvement for the poor is of course central to development in aceh, especially since aceh is the poorest province in sumatra. this is a concern for the government, especially the simeulue regional government, considering that this area is an archipelago where the majority of the people's livelihoods are fishermen. the regional government as the organizer of public services, of course, has become its obligation to guarantee a prosperous life for its people. therefore, each region needs to develop a strategy to improve the economy of its people, especially for farmers and fishermen who are the heart of the agro and marine areas. strategy is a tool to achieve a goal, as stated by chandler that strategy is a tool to achieve company goals, especially long-term goals, follow-up, and priority in resource allocation (fatoni, 2015). indonesia itself, in this case, has compiled a guidebook for the preparation of action plans for the achievement of sustainable development goals (sdgs) which must be carried out to every regional and village agency for every city/district which is outlined in the vision, mission, strategic plan, medium term development plan (rpjmd). which must be integrated with the 2020-2025 national long-term development plan (kementerian ppn, 2020) even since 2017 through presidential decree 59 of 2017 concerning the implementation of achievement of sustainable development goals (tpb/sdgs) that governors together with regents/mayors involving business actors, academics, mass organizations, and related parties to jointly prepare the 5-year rad tpb (sofianto, 2019) as for research related to the implementation of sdgs, namely research by roy eka pribadi in 2015 that the integration between regional development planning and the sdgs, namely from arif sofianto in 2019 that the implementation of sdgs at the provincial, city and district levels in central java has not run optimally because there are still few government and non-government programs government that is integrated with the goals of the sdgs (pribadi, 2017) then from arbianti 2022 which results that cassava can be a commodity in agricultural development to reduce poverty and contribute to achieving the sdgs goals, namely no poverty, no hunger. (arbianti et al., 2022) subsequent research from artika taryani, et al in 2022 which resulted that there was a correlation between village funds, poverty and hunger in central java (taryani et al., 2022) these two studies indicated that the agricultural sector was a which has a very significant effect on the goals of sdgs2. then research from r. sabrina in 2022 which focuses more on sustainable development strategies and results that sustainable development requires community participation so that sustainable development becomes stronger to be realized.(sabrina, 2022) although there are similarities regarding the implementation of the sdgs, there are differences in this study with several the research above is on the focus and research locus which is more concentrated on achieving the economic pillars of sdgs in the agro and marine areas in simeulue regency. in connection with the achievement of the sdgs, the economic pillar that emphasizes is the existence of economic resilience in the regions which the government of indonesia wants to realize through increasing economic productivity, supporting productive activities, encouraging msme growth as well as job creation (kusumaningdyah, 2022) therefore, the productive economy of each region is a target in the sustainable development planning of each region, where this can be obtained through various sectors such as the agricultural (agro) and fisheries (marine) publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 141 sectors. based on the description above, the purpose of this study is to analyze the local government's strategy in achieving the implementation of the sdgs economic pillar in the agro and marine areas in simelue regency. methods this research method with a descriptive qualitative method. the sample is determined using purposive sampling. the research was conducted in two areas, namely west teupah and east simeulue districts with the consideration that these districts as one of the agriculture and fisheries areas are centers of productive excellence in simeulue regency. data collection techniques: (observation, interview, fgd ,and documentation). data analysis uses qualitative data modeling, namely the nvivo software. data analysis was also carried out interactively which was carried out by collecting data, reducing or sorting the appropriate data, presenting data, and conducting data verification or drawing conclusions. results and discussion there are 5 strategies carried out by the simeulue regency government in implementing the sdgs economic pillar in the agro and marine areas, namely: building role integration with stakeholders achieving the sdgs in indonesia is not only a challenge for the central government but also a challenge for the regions down to the villages. therefore the commitment of regional leadership is needed. therefore, the success of the sdgs cannot be separated from the synergistic roles of the government, the community and the private sector (companies). stakeholder integration is the initial capital that must be implemented by all parties involved, the integration that is carried out will be able to produce a productive economy in simeulue regency. the intended integration is not only between actors involved in development but also can build program integration between agencies both at the skpk level and at the village level. regarding the problem of the integration of stakeholder participation in simeulue regency it has not been realized as expected, this is due to the principle that the program will be successful if implemented by the respective agencies, besides that the programs and activities carried out by the government both by the village community empowerment service are not fully welcomed by the community so that the program objectives were not as expected. then there is still very little application of the principle of program integration in efforts to realize sustainable development in simeulue district. one of the obstacles is the lack of public understanding so that support for the success of government programs is low, then the limited budget allocation, especially during a pandemic, has resulted in budget allocations for 2020 to 2021 experiencing a significant reduction from before. of course, this affects the implementation of activities by the regional government and also other regional agencies such as bappeda, dpmd, and the simeulue regency publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 142 disperindagkop in synergizing with other stakeholders in implementing sdgs related to the productive economy of agro and marine areas in simuelue regency. government collaboration in achieving sdgs goals in this strategy, local governments are required to cooperate with various related parties in achieving the goals of sustainable development or sdgs. collaboration is important to be able to overcome various public problems that occur. government collaboration is the right instrument for problem-solving, because government collaboration can create "shared ownership" of the problem. in addition, the involvement of various parties can contribute ideas, ideas, thoughts and also share solutions and experiences related to a problem with different perspectives from one another, so that this will become material for recommendations , and considerations for the government in making a policy related to achieving sdgs through government programs and activities. the existence of these sdgs encourages changes towards sustainable development based on the principles of human rights and equality to encourage social, economic and environmental development, by prioritizing universal, integration and inclusive principles to ensure that nothing will be left behind or "no-one left behind". the achievement of the sdgs itself, especially in the economic pillar in simeulue regency, has so far been carried out in several ways, including increasing cooperation between the district government and the government at the village level in determining development priorities, this is done by means of government participation ,and playing an active role in village development plan deliberations forums. , where the district government is tasked with directing the village government in determining productive programs. in addition, the form of collaboration that is being carried out is to build an attitude of commitment by local and village governments in realizing the sdgs. the attitude of commitment from all development stakeholders, both local and village governments, must be carried out in a massive and organized manner with a legal basis for the implementation of the sdgs. meanwhile, when talking about the issue of commitment to realizing sdgs in simeulue regency, the results of the research found that not all the actors involved had a very strong commitment to realizing sdgs, especially in the economic pillar in simeulue regency, this can be reflected from the various programs implemented, many of which are consumptive. not productive both in terms of agriculture. development based on local wisdom the realization of the sdgs in the economic pillar can be seen from the potential that each village has by working together with village communities to identify village potential. the village is the locus of domination of the development and development of the nation's economy. therefore, economic revival needs to look at the potential of each village or focus on local wisdom. then if the potential has been identified, the next step is to package the existing potential into the form of a program. experience in several villages where income is high and continues to increase, apart from identifying village potential several things can be done, including; involvement of local residents, publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 143 starting from planning, program determination, to implementation. development based on local wisdom in simeulue regency in realizing a creative economy in 2020 is carried out jointly by the district government and the community through actively planting rice simultaneously. this activity was carried out with the motto in the simeulue language, namely "humasa sebbel khumaha heba" so that it was able to move the community to carry out rice planting together. increasing the role of bumdes in empowering the community's economy village owned enterprises (bumdes) according to law number 6 of 2014 concerning villages article 1 paragraph 6 are business entities whose capital is wholly or mostly owned by the village through direct participation originating from village assets which are separated to manage assets, services , and other efforts for the greatest welfare of the village community. bumdes is born based on the potential needs of the village, which is fully managed by the village community. the role of bumdes has a significant effect on the level of economic independence of the community if it is carried out optimally, especially in managing village potential according to community needs. however, in practice in the field there is still a lack of understanding by the community regarding the purpose and objectives of bumdes, as is the case in simeulue regency, where the community still has limited understanding of bumdes. bumdes acts as a stimulant for the self-help spirit of the community, but now it has become a place for the economy of a handful of people who expect government assistance, and think that these financial assistance do not need to be returned so that when financial assistance is given it cannot be managed optimally by the existing bumdes. even though this assistance should have been used to produce both goods and services as a productive village economy to be able to continue so that later it can become a new livelihood area, a source of community income so that later it can reduce poverty and hunger according to the objectives of the sgds themselves. the management of bumdes in simeulue regency is experiencing several problems. however, considering that bumdes carries a social mission from the government, there is no timely target for returning business capital such as loans to financial institutions in general. this has led to different interpretations from society. for some who think socially, the way they manage these funds is not optimal, it is just a formality for reporting, a handful of people don't think that this capital can be used to develop the village economy in sustainably from generation to generation, to reduce poverty and hunger, so that the goals of the national sdgs for 2019 2030 reached. this is what needs to be emphasized to the village government and village communities in simeulue district. bumdes as the vanguard in advancing superior village products must receive special attention from the government in order to realize sustainable development. moreover, every village in indonesia gets a village budget that is quite large, up to 1 billion each year. of course, this budget should be absorbed by the village for programs that can realize the achievement of the economic pillar sdgs that has been planned by the government of indonesia considering that indonesia, especially aceh, is one of the poorest regions in indonesia. therefore, the simeulue regional leadership, starting from the regent, leaders of all regional agencies, and also village publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 144 heads, need to integrate the goals of indonesia's sdgs with every government program down to village programs through their bumdes. evaluate the village government work plan (rkpdesa) periodically the rkpdesa becomes a reference for implementing village development for one year, which is then included in the apbdesa. the village government work plan (rkpdesa) is prepared based on several aspects, namely the elaboration of the rpjmdesa on the evaluation results of previous development implementation, supra-village policy priorities and/or matters that are due to emergencies/natural disasters as a village development strategic plan every year. the evaluation strategy for each village government work plan is carried out by the simeulue regency government in realizing sustainable development (sdgs) to integrate the development focus at the district level with programs that will be implemented by each village through joint discussions with the simeuelue district village community empowerment service (dpmd) which is carried out annually. this evaluation serves as material for correction for the government, as well as material for consideration for the simeulue regency government to carry out a cross-check regarding programs related to sdgs that have been, are being, will be and have not been carried out by the local government. evaluate the village government work plan (rkpdesa) periodically the rkpdesa becomes a reference for implementing village development for one year, which is then included in the apbdesa. the village government work plan (rkpdesa) is prepared based on several aspects, namely the elaboration of the rpjmdesa on the evaluation results of previous development implementation, supra-village policy priorities and/or matters that are due to emergencies/natural disasters as a village development strategic plan every year. the evaluation strategy for each village government work plan is carried out by the simeulue regency government in realizing sustainable development (sdgs) to integrate the development focus at the district level with programs that will be implemented by each village through joint discussions with the simeuelue district village community empowerment service (dpmd) which is carried out annually. this evaluation serves as material for correction for the government, as well as material for consideration for the simeulue regency government to carry out a cross-check regarding programs related to sdgs that have been, are being, will be and have not been carried out by the regional government. evaluation is an important step in the management of public organizations such as local governments. improvement efforts made were obtained from the results of the evaluation carried out. this strategy is a concrete manifestation of instructing the simeulue regency to strive to achieve the economic pillar of sdgs through the village economy, especially on the agro and marine side, although there are still limited capabilities and understanding of the simeulue district village government in implementing the sdgs program through various village programs every year. conclusion publica: jurnal pemikiran administrasi negara vol 15 no. 1 | maret 2023: 137-147 p-issn 2085-6555 e-issn 2715-9256 ==================================================================================== nodi marefanda, agatha debby reiza macella, nellis mardhiah local government strategy to implementing the economic pillars of sdgs in the agro and marine areas in simeulue 145 based on the research results, it is known that there are several local government strategies to implementing sdgs to improve the productive economy in the agro and marine industry area of simeulue regency, namely the development of integrated stakeholder participation in simeulue regency has not been realized as expected, collaboration has not been formed fundamentally in realizing sustainable development in simeulue regency, and the role of bumdes in simeulue regency has not been implemented properly. realization of the regional government's strategy in implementing the economic pillars of sdgs in the agro and marine area of simeulue regency suggests the need for training for village governments, especially bumdes to 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(2016). viewpoint: international development planning and the sustainable development goals (sdgs). international development planning review, 38(2). https://doi.org/https://doi.org/10.3828/idpr.2016.11 undang-undang nomor 6 tahun 2014 tentang desa perpres 59 tahun 2017 tentang pelaksanaan pencapaian tujuan pembangunan berkelanjutan (tpb/sdgs) microsoft word manuskrip 7.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 149 network policy e-samsat in local revenue office of west java province *1 yulia hanoselina, 2 iip permana, 3 krismena tovalini, 4 yoserizal, 5 rahmadhona fitri helmi 1,2,5 universitas negeri padang, indonesia; yuliahanoselina@fis.unp.ac.id 3 stia adabiah padang, indonesia; tovalinikrismena@gmail.com 4 universitas andalas, indonesia; jarjisyoserizal@gmail.com received: july 7, 2021; in revised: october 19, 2021; accepted: november 23, 2021 abstract the local revenue office as a government agency takes steps to implement e-government in terms of service delivery of motorized vehicle taxes and ratification of stnk in order to improve the quality of public services to the community. this study aims to find out and analyze the e-samsat implementation policy network in more detail at the west java bapenda. the research method and approach are carried out by qualitative research methods with a descriptive approach. data collection techniques through observation methods, semi-structured interviews and documentation. procedures to test the validity of the data, among others, through triangulation of data with sources, processes and time. the theory used is the theory of policy network dimensions by frans van waarden (1992). the research results are that the e-samsat implementation policy network already has and carries out the main tasks and functions of each as stated in the rules of the cooperation agreement. the structure and pattern of power relations in the implementation of e-samsat are the same/equal between fellow e-samsat coaching teams. the e-samsat advisory team is the formulator and implementer of the policy, while bank bjb is a channel for receiving payments (payment points) for e-samsat and as a liaison or collaborating with other parties or third parties such as other banks, indomaret, alfamart, tokopedia and bukalapak. and if there are problems related to e-samsat, they are together to solve these problems according to their respective roles and produce a joint decision. keywords: public policy, policy network, e-government, local revenue office, e-samsat introduction e-government has become a necessity in response to changes in the strategic environment that demands efficient, effective, public-oriented, transparent and accountable state administration (habibullah, 2010). the step towards e-government has been introduced since 2001 through the presidential instruction of the republic of indonesia number 6 of 2001 concerning the development and utilization of telematics in indonesia which states that government officials must develop and use telematics technology to support good governance and accelerate the democratic process. then the issuance of the presidential instruction of the republic of indonesia number 3 of 2003 concerning national policies and strategies for the development of e-government is a step by the indonesian government to utilize ict in the government process and create an information-based indonesian society. in addition, the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 150 application of electronic-based services has also minimized the corrupt behaviour of these public servants. based on this, bapenda has taken steps to implement e-government in matters of motor vehicle tax payment services and ratify stnk to improve the quality of public services to the community. one of the west java bapenda's policies with the concept of e-government to overcome problems in conventional samsat services and provide alternatives and innovations in paying motor vehicle taxes and ratifying stnk is e-samsat. e-samsat was launched on november 22, 2014. this service includes the payment of motor vehicle tax and vehicle registration ratification. in collaboration with pt, the west java provincial samsat development team consists of west java province (bapenda jabar), west java regional police (directorate of traffic), and jasa raharja. regional development bank of west java and banten, tbk. (bank bjb), bank central asia (bca) and bank negara indonesia (bni) launched breakthrough innovations in e-samsat services through the banking system by utilizing information technology facilities and electronic transactions. e-samsat jabar provides many advantages and conveniences, and taxpayers make payments via atm. it is also expected to avoid brokers, eliminate tax revenue corruption, accurate tax calculations to be paid, and of course, provide convenience for taxpayers (https:/ /bapenda.jabarprov.go.id/, 2021). with this service, the annual tax payment for motorized vehicles with west java plates is enough to be done through atms of bank bjb, bank bca and bank bni, as well as parties who have become joint partners. e-samsat is a breakthrough in accordance with the government's program to launch an electronic payment scheme. with the implementation of the e-samsat service, it is hoped to help the government increase regional original revenue (pad). from previous research, it was found that there are still problems that occur in the implementation of e-samsat including many still experiencing problems such as the lack of expansion of cooperation with banks and the limitations of other atms so that public access is lacking, there are still many people who do not have bank accounts (bahtiar, 2018). ), internet network access for payment codes is still limited, there are still obstacles in matching nik (id number) at the bank and the validity of vehicle ownership, the lack of socialization makes people not optimally use e-samsat (hertiarani, 2016), the service is still not fast if there is a network troubleshooting problem during the service process. the service is still not right on the installation of the sambara application, android gadget users can only use it, and there are brokers and at the time of validating the stnk (silvia, 2019). there are still many problems related to the role of the involvement of the actors involved in the implementation of the esamsat policy. researchers are interested in studying in terms of the policy network for the implementation of e-samsat in the west java bapenda. based on the problems above, the researchers will focus on "network policy for the implementation of e-samsat at bapenda jabar”. methods the research method used is a qualitative approach with a descriptive research design. the use of this research method is because the researcher is trying to explain the e-samsat implementation policy network at bapenda jabar, a qualitative approach is more suitable to be used to analyze information and data obtained from informants related to this research problem (pasolong, 2012) while the type of descriptive research in this research this is used to describe, describe and systematically explain (nazir, 2003) the e-samsat implementation policy network at the west java bapenda. this research focuses on the e-samsat publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 151 implementation policy network at the west java bapenda. the focus of this research will be based on the theory used is the theory of policy network dimensions by frans van waarden (1992). the indicators include actor, function, structure, institutionalization, rules of conduct, power relations and actor strategies. the location of the research was carried out at the west java bapenda. researchers' sources of research data are in the form of primary data and secondary data (pasolong, 2012). the data collection technique used by the researcher was purposive sampling, namely (pasolong, 2012): 1) semi-structured interview (in-depth interview) (hadi, 2004) with the head of the west java bapenda office, head of revenue i, information management and documentation officer (ppid) and e-samsat user community, 2) field observations (satori & aan, 2012) at bapenda jabar and 3) documentation (moleong lj, 1996) using prepared tools such as mobile phone cameras, notebooks, and recording devices. the technique of testing the validity of the data is a triangulation of sources, strategies and time (sugiyono, 2009). data analysis techniques used by researchers: 1). the available data are classified and reduced first by grouping and discarding unnecessary data, 2). then, the data that has been grouped has just been presented and lastly analyzed, 3). finally, the information is verified, and conclusions are drawn (huberman, 1992). results and discussion bapenda jabar is a public organization that is always continuing to improve quality and beneficial services for the community and benefit the image of the government apparatus itself. bapenda jabar constantly improves and builds its networks with other stakeholders who can help and work together to produce a policy that can solve problems in its services, especially in e-samsat services. waarden (1992) suggests that the policy network is a relationship formed due to a coalition between government actors, the public, and the private sector. (kickert et al., 1997) suggests that the policy network examines the pattern of social relations between several actors dependent on each other where they play a role in the public policy process. enroth (2011) suggests that policy networks have one characteristic, namely the existence of interdependence, coordination, and pluralism. benson (1982) presents a grid of policies in terms of complex organizations linked to each other through resource dependence. (kenis & schneider, 1991) suggest that policy networks are described in several categories. they are first described as actors, second, linkages between actors, third, boundary. rhodes (1995) suggests that the interaction between several government departments and organizations with community organizations is a policy network in the public policy process. (howlett and ramesh, 1995) suggest that policy networks will be accommodated in organizations. these organizations are often called policy subsystems. howlett nan ramesh mentions the policy subsystem as being built from sub-governments, namely groups in society and government actors who regularly interact in a fixed pattern. (carlsson, 2000) suggests network policy as a network approach. policy networks are described as actors, their relationship, and their boundaries. actors are involved in a policy, both from public and private organizations. relationships between actors are served through communication, information, trust and other policy sources. the boundary of a policy network is not a formal institution but a process of mutually beneficial relationships of relevant functions and structures. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 152 by creating a policy network for implementing e-samsat that involves several parties, namely the e-samsat development team consisting of the west java bapenda, west java police chief (dirlantas jabar), jasa raharja and in collaboration with pt. bjb, tbk. as well as involving other parties such as bni bank, bca bank, telkom, alfamart, indomaret, bukalapak and tokopedia. the e-samsat implementation policy network already has its respective roles and has carried out its respective primary duties and functions as stated in the rules of the cooperation agreement. however, the west java bapenda also always builds its networks to formulate and implement its policies. this will be important in solving the problems that occur in the implementation of the e-samsat so that it can achieve and implement the goal of the e-samsat application made. actors in policy formulation, actors are related to the number of people involved (participants). this factor determines the size of the network to be built. furthermore, the characteristics of the policy network will be influenced by the types of actors from different backgrounds. actors in this policy network are individuals but can also be in organizations as the actors involved can also represent certain groups/parties. in carrying out the work activities of an organization, human resources are needed to realize these work activities, meaning that human resources are the main component in the running of organizational activity. (hanoselina, wahyuni, tovalini, & yoserizal, 2020). in this case, the actors involved in implementing e-samsat are the west java bapenda, west java regional police (dirlantas), jasa raharja and in collaboration with pt. bank bjb, tbk. figure 1 e-samsat’s stakeholders source: processed by researcher, 2021 bapenda jabar has the main tasks in carrying out the following functions: 1). to support government affairs in the financial sector, aspects of regional income, including planning and development, the revenue i, revenue ii and guidance and control, which are the province's authority, 2). carry out deconcentration tasks and carry out assistance tasks according to their field of duty based on the provisions of the law. while its functions are as follows: 1). implementation of the formulation of technical policies in the financial sector of the regional income aspect, which is the authority of the provincial region. 2). the implementation of financial management aspects of regional revenue management is the provincial region's authority. 3). implementation of the facilitation of the implementation of regional revenue and public service duties. 4). administration of the agency. 5). implementation of evaluation and reporting of the agency. 6). performance of other functions in accordance with the primary duties and functions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 153 the west java regional police has the main task of carrying out the main functions of the police in maintaining security and public order, law enforcement and providing protection, protection and service to the community as well as other main tasks of the police in their jurisdiction, in accordance with applicable laws and regulations. within the police organization. while its functions are as follows, first, to provide police services to citizens in need, in the form of receiving and handling reports or complaints and requests for assistance or assistance, service complaints on the actions of members of the national police and service letters permits or statements in accordance with the provisions of law and regulations or policies that apply within the police organization. second, as intelligence in the field of security, including joints, both as part of the activities of the upper units and as input for the preparation of the regional police's operational activity plan in the context of preventing disturbances and maintaining domestic security. third, carry out investigations and investigations of criminal acts, including identification functions and field forensic laboratory functions, in the context of law enforcement. fourth, carry out police compliance, which includes patrol activities, which include setting, guarding and overseeing community and government activities, including prosecution of minor crimes, and securing particular objects which have vips, tourism and other vital/specific objects, in the context of preventing crime and maintenance of public order. fifth, carry out police traffic, which includes regulating activities, guarding and patrolling traffic, and registration and identification of motorized vehicles, in the context of law enforcement and fostering security, order and smooth traffic. sixth, the waters police, which includes the implementation of patrol activities including the first handling of criminal acts and the search and rescue of accidents in the waters and the development of coastal or marine communities, in the context of preventing crime and maintaining the security of the waters. seventh, conducting community guidance, which includes community counselling and fostering or developing forms of self-defence to increase awareness and obedience of citizens to the law and the peruu, growth and development of community participation in carrying out security and charge product, the establishment of polri-community relations. conducive to the implementation of the main tasks of the police. eighth, other functions, based on the provisions of the peruu and or its implementing regulations, include temporarily serving the interests of the community before being handled by the authorized agency or party. jasa raharja has the following main tasks: 1). they are collecting and managing funds from the public in the form of mandatory passenger accident liability funds (compulsory contributions) and road traffic accident funds (mandatory donations). 2). provide compensation funds to people who experience road traffic accidents and passengers on public transportation. while, pt. bank bjb, tbk has the following main tasks: 1). contribute and participate as a regional economic driver. 2). become the leading partner of the local government in financial management. 3). provide the best service to customers. 4). provide the best and sustainable benefits to the relevant stakeholders. 5). improving the process of financial inclusion for the community through banking digitization. function the network is a communication medium that manifests in several functions. its functions depend on the needs, intentions, resources, and strategies of the actors involved in the activity. the concept of this function then forms a perspective link between structures and actors in the policy network. the primary function of the policy network is as a tool used to publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 154 increase the intensity of the relationship between parties with interest in a public policy, both at the formulation and implementation stages. the functions or roles of each actor in the implementation of e-samsat: bapenda jabar has the following functions: 1). as the initiator of e-samsat. 2). as the main implementer of esamsat. 3). as the main media related to solving e-samsat problems. 4). as the owner of the central database related to e-samsat. 5). as a tax collector / e-samsat. the west java regional police (dirlantas) functions 1). as verification of problematic or non-problem vehicles. 2). as a coordinator in the implementation of e-samsat. 3). as verification and registration of motorized vehicles. jasa raharja has the following functions: 1). as an insurance income party 2). as a mandatory donation of funds. pt. bank bjb, tbk. has the following functions: 1). as a channel for receiving payments (payment points), e-samsat. 2). as a payment aggregator, he is referred to as a third party who collects all merchant transactions through one account. 3). as a centralized payment system to the e-samsat supervisor team. 4). as an integrated payment system. 5). as a coordinator with other banks. 6). to accommodate the expansion of the tax payment channel. 7). as a liaison or collaborating with other parties or third parties such as indomaret, alfamart, tokopedia and bukalapak structure the structure in the policy network refers to the pattern of relations between the actors involved in implementing the policy. this can be seen in the image below: figure 2 network structure of e-samsat and pt. bank bjb, tbk. in the picture above, it can be seen that there is such a thing as the e-samsat development team in the policy network structure, namely the west java bapenda, west java regional police (dirlantas jabar), jasa raharja has a coordinating relationship in the implementation of e-samsat. at the same time, bank bjb is only a payment channel. and still, have a coordinating relationship with the e-samsat coaching team. therefore, the policy network structure is formed based on a mutual agreement so that these actors always collaborate so that the implementation of e-samsat can be carried out in accordance with the goals that have been set. institutionalization the degree of institutionalization refers to the formal characteristics of the policy network and its stability. this will depend on the shape/characteristic of the structure of the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 155 policy network, and the higher the level of institutionalization of a policy network, the more influential the policy network will be. the e-samsat development team always conducts discussions every three months regarding implementing e-samsat with pt. bank bjb, tbk. carried out in various places in order to continue to build their networks consistently, this can be seen from the picture below: figure 3 forum group discussion e-samsat network source: local revenue office of west java, 2021 figure 4 discussion session e-samsat with bank bjb source: bank jabar banten, 2021 figure 5 joint event with stakeholders regarding e-samsat’s services publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 156 source: bank jabar banten, 2021 rules of conduct the game's habits or rules then form the network in the interactions that govern exchanges in a policy network. this is sourced from the perception of the role (role perception), attitudes (attitudes), interests (interest), and social and educational background (social and intellectual-educational background) of the actors involved in implementing the policy. in the implementation of e-samsat, the west java province samsat development team entered into a cooperation agreement carried out once every five years, which has been extended two times. the agreement contains various provisions that will be carried out, including rights, obligations, financing and profit-sharing systems. and this is a reference for implementing e-samsat actors to act. this can be seen from the cover of the cooperation agreement of the e-samsat trustees team below: figure 6 memorandum of understanding samsat network source: local revenue office of west java, 2021 power relations one of the main characteristics of the policy network is power relations which can be understood through observing the distribution of power in policy implementation. this process takes the form of a function of distributing resources and needs among policy actors and between organizational structures when an organization is involved. for example, this can be seen in the image below: figure 7 hubungan kekuasaan tim pembina e-samsat dengan bank bjb publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 157 source: processed by researcher, 2021 from the picture above, it can be seen that there is a power relationship from top to bottom, where each institution of the e-samsat guidance team assigns their respective units to implement the implementation of e-samsat directly. for example, from the first network, it can be seen that the west java bapenda assigned the revenue sector i and then forwarded it back to the revenue and determination sub-sector. this section has a function regulated in the governor of west java province regulation no. 80 of 2016: 1). it reviews technical policy materials in the revenue sector i, 2). carry out the management and facilitation of income i, 3). it is conducting evaluation and reporting on revenue sector i and 4). carry out other functions in accordance with the primary duties and functions. in carrying out its main tasks, the revenue sector i own the following duties. first, they are assessing the work program in the revenue sector i. second, they are reviewing technical policy materials in the revenue sector i. third, they are carrying out the activities of inspecting materials for coordination, guidance and technical control in the revenue sector i. forth, they are organizing service facilitation and objections. fifth, they contain bookkeeping management and provide billing facilitation. sixth, they review technical guidance materials for data collection and determination, complaints and services, bookkeeping and collection for pkb, bbnkb and pap revenues. seventh, they are carrying out follow-up processes for the audit result report for the scope of the revenue sector i. eighth, they are organizing a staff review process for consideration in making policy. ninth, they are conducting the material assessment as a recommendation for consideration regarding the revenue sector i as material for formulating provincial government policies. tenth, they are organizing control activities to implement the main tasks and functions of the revenue sector i. eleventh, they are coordinating and developing pppd and plopd. twelveth, they are evaluating and reporting on revenue sector i and performing other tasks in accordance with their primary duties and functions. from the second network, it can be seen that the west java regional police (dirlantas) has assigned a sub-directorate. this section has the following tasks: to carry out the implementation and to conduct guidance on the implementation of motorized vehicle registration, driver's license, vehicle registration, and motorized vehicle owner's book (bpkb). the sub-directorate carries out the following functions in carrying out its duties: 1). conducting coaching on the implementation of the resident sim 2). conducting training on the implementation of the resident stnk, and 3). guide the implementation of motorized vehicle registration and bpkb. in carrying out their duties, the sub-directorate is assisted by: 1). driver's license section (si sim), which fosters and administers the resident sim 2). section for motorized vehicle registration numbers (stnk) promotes and helps resident stnk and 3). motorized vehicle ownership book section (si bpkb) is in charge of fostering and administering motorized vehicle registration and bpkb. from the third network, it can be seen that jasa raharja assigned the insurance section and then it was forwarded back to the sub division, sw, public relations & law. this section has the following main tasks: 1) determine the validity period of the stnk/fines. 2). quoting swdklj, fines, kd. 3). citing iwkbu bus & taxi. 4). deposit funds are received from iw & swdklj to the bank every day. 5). coordinate with related partners. from the fourth network, it can be seen that pt. bank bjb, tbk assigned the division of institutional relations and then forwarded it back to funds & services (pemda). this section publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 158 has the following main tasks and functions: 1). marketing of institutional products and services. 2). carry out customer maintenance activities in order to increase other collaborations with the regional government. 3). conducting service development for regional governments. 4). performing the management of regional government funds actor strategies in policy networks, actors use networks as a strategy to manage their interdependence. they create and use policy networks to achieve their needs, interests, and goals. it can be seen from the image below: figure 8 actor strategy between e-samsat team and bank jabar banten source: processed by researcher, 2021 from the picture above, it can be seen that the west java bapenda, west java regional police (dirlantas), jasa raharja and pt. bank bjb, tbk. in improving the strategy of its actors by building cooperation and expanding its network with other parties/third parties to make it easier for the public to obtain e-samsat services, namely with bni bank, bca bank, pt telkom indonesia tbk, indomaret, alfamart, tokopedia and bukalapak. in this case, the actors who play a role in improving the actors' strategies with the public and private parties are bapenda jabar and pt. bank bjb, tbk. they always try to improve relations/networks by expanding the network by making agreements/mous to enjoy e-samsat services. conclusion e-samsat implementation policy network at the west java bapenda involving several parties, namely the e-samsat development team consisting of the west java bapenda, west java regional police (dirlantas), jasa raharja and in collaboration with pt. bank bjb, tbk and also involving other parties such as bank bni, bank bca, pt telkom indonesia tbk, alfamart, indomaret, bukalapak and tokopedia publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 149-160 e-issn 2715-9256 =========================================================================== yulia hanoselina, iip permana, krismena tovalini, yoserizal network policy e-samsat in local revenue office of west java province 159 the e-samsat implementation policy network already has its respective roles and carries out its main tasks and functions as stated in the rules of the cooperation agreement. the structure and pattern of power relations in the implementation of e-samsat are the same/equal between fellow e-samsat coaching teams. the e-samsat advisory team is the formulator and implementer of the policy, while bank bjb is a channel for receiving payments (payment points) for e-samsat and as a liaison or collaborating with other parties or third parties such as other banks, indomaret, alfamart, tokopedia and bukalapak. and if there are problems related to e-samsat, they are together to solve these problems according to their respective roles and produce a joint decision. the authors' suggestions that can be given are as follows: 1). it is necessary to conduct a particular study for the west java bapenda to solve problems related to the internet network by adding a network with telkom or other providers so that e-samsat is more easily accessible. 2). special studies need to be carried out more routinely and intensely for the e-samsat development team to conduct discussions regarding the implementation of e-samsat policies. 3). it is necessary to complete a particular study for the west java bapenda to expand the implementation of cooperation with other payment media parties to add a network to facilitate the payment process for the community. 4). it is necessary to conduct a study from the west java bapenda to regularly socialize all e-samsat service products so that all people know and understand them. 5). it is necessary to conduct a particular study for the west java bependa to increase the number of human resources to support the e-samsat service process to be more effective and efficient. references bahtiar, r. 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(2009). metode penelitian kuantitatif, kualitatif dan r&d. bandung: alfabeta. waarden, f.v, (1992). dimensions and types of policy networks. european journal of political research. microsoft word manuskrip 9_afiatika.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 91 analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 1afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti 1universitas negeri surabaya, indonesia; afiatikaayyi.20058@mhs.unesa.ac.id received: january 28, 2022; in revised: may 25, 2022; accepted: june 30, 2022 “abstract this study aims to analyze the violation of corporate governance principles in the smuggling case of a harley davidson motorcycle and two brompton bicycles on the new airbus a330-900 by the president director of pt garuda indonesia and four other boards of directors involved in supporting it. the type of research used is qualitative research with a descriptive research design. this study focuses on analyzing an object by studying it as a case intensively. this research uses the data analysis method content analysis approach with the study documentation collection method. research data sources were obtained from secondary data, namely by searching for previous research, the internet, financial reports from pt garuda indonesia, and several other reliable sources. it can be seen from this study that the smuggling act by the former president director of pt garuda indonesia violated the five principles of good corporate governance.” the five principles are transparency, accountability, responsibility, independence, and fairness. these five principles must be used as guidelines for companies in carrying out their performance so that companies can operate efficiently and effectively and compete well in the market. keywords: corporate governance, principles, smuggling, violation. introduction indonesia is a country that has many islands. with this, in order to facilitate the transportation route, it is necessary to use alternative inter-island air transportation to make it faster and more efficient. to overcome these geographical conditions, indonesia has provided air transportation needs with various kinds of airlines, both airlines managed by private parties and government parties, commonly referred to as state-owned enterprises or bumn (paramitha, 2019). state-owned enterprises is a business entity whose entire or most of its capital is owned by the state through direct participation from separated state assets (regulation of the minister of state for state-owned enterprises, 2011). companies included in bumn are limited liability companies whose capital is divided into shares of which all or at least 51% (fifty-one per cent) of the claims are owned by the republic of indonesia, with the primary objective being to earn profits. limited liability company garuda indonesia, or pt. garuda indonesia is a national airline owned by the indonesian government, established on december 21, 1949. in carrying out the company's management, pt. garuda indonesia has always been committed to implementing the principles of good corporate governance in its business processes. this commitment is maintained by trying to continuously improve the implementation of cg so that the company can have a good performance, earn profits, and continue to grow sustainably. a good track record in the business process makes the company gain the trust of shareholders and stakeholders. the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 92 provision of public services or state-owned companies cannot be realized effectively and efficiently without strong soe governance and management (grossi et al., 2015). corporate governance is a system for managing and directing the company (cadbury report, 1992). this system is based on the principles that underlie corporate governance, considering stakeholders' interests in accordance with the law, moral values and business ethics to increase the company's success and maintain long-term responsibility to achieve company goals (ayuba, 2021). corporate governance applied to a company functions to establish good cooperative relationships, build trust, and create common goals that benefit all parties involved so that all problems can be appropriately anticipated. in addition, implementing cg consistently can reduce the possibility of fraud in a company (in'airat, 2015). in its implementation, stateowned companies must implement good corporate governance in accordance with applicable rules and regulations. this is intended so that companies can optimize the value of soes and encourage professional and effective soe management so that companies have strong competitiveness, both nationally and internationally. in a company, good corporate governance (gcg) is needed. according to siswantaya, good corporate governance (gcg) is a set of regulations that control the relationship between shareholders, managers, creditors, the government, employees and other stakeholders related to their respective rights and obligations. this is made so that investment funds from the company are used properly and efficiently (uwuigbe, 2014). in order to implement corporate governance, principles or guidelines are needed that can be used as a guide in implementing actions and steps to realize corporate governance and can be used as parameters in testing its success. the national committee on governance policy (2006) explains that corporate governance consists of 5 principles: transparency, accountability, responsibility, independence, fairness, and equality. on the principle of transparency, the company must be able to maintain its objectivity. therefore, companies must provide relevant material information promptly using methods easily understood and accessed by interested parties. o companies must not only seek to disclose issues regulated by laws and regulations but also open issues for decision-making by shareholders, creditors, and other stakeholders. the principle of accountability requires a company to have a clear function and precise implementation of responsibilities. furthermore, the company is obliged to account for its performance openly and fairly. thus, the company needs to be adequately managed, measurably and in line with business interests while considering the interests of shareholders and other stakeholders. o accountability is a crucial prerequisite for achieving long-term achievement. the principle of responsibility or accountability is the suitability of management, and policies applied in the company must comply with the applicable laws and regulations. in addition, accountability to the community and the environment must also be maintained because it is essential to maintain business continuity in the long term and can make the company an excellent corporate citizen. based on the principle of independence, it must be ensured that under the principles of cg, the company can be operated independently so that each part of the company does not control the other and cannot be intervened by third parties. the principle of fairness and equality is intended so that the company does not discriminate against the performance of the rights of all shareholders and stakeholders. fulfilling the company's requests must be based on the applicable regulations. however, in its commitment to applying corporate governance principles, it does not mean that pt garuda indonesia has successfully implemented corporate governance principles without any violations. in early november 2019, a case was revealed that dragged the big name of pt garuda indonesia. the case that shocked the indonesian people was the case of the smuggling of a harley davidson motorcycle and two brompton bicycles carried out by the president director of pt garuda publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 93 indonesia with the support of 4 other boards of directors involved. this shows that fraud and rule violations cause the failure to implement good corporate governance. a violation is something that contradicts the law. violation itself consists of several types. one of them is a violation of export-import. the thing that is most often done in this export-import violation is smuggling. based on the records of the ministry of finance of the directorate general of customs and excise, from early january to 12 december 2019, there were 17,716 prosecutions for smuggling cases. as a result, the value of the tax deviation or the proceedings of goods is at least rp. 4.772 trillion. webster ninth's new collegiate dictionary defines smuggling as illegally, illegally importing or exporting and, in particular, avoiding the obligation to pay for any import or export, which violates customs regulations. smuggling itself can be divided into two, namely export smuggling and import smuggling. import smuggling is the smuggling of goods from abroad into the country. meanwhile, export smuggling is an act of smuggling goods from within to abroad. irresponsible individuals/groups often carry out smuggling without heeding the applicable rules. as a result, smuggling shows poor governance, reducing market confidence and decreasing international investment flows. adhi (2021) stated that smuggling or smuggling is a criminal activity that violates a regulation regarding the import of goods or the act of carrying goods secretly. based on article 102 of law number 17 of 2006 concerning customs stipulates that any person who: “transports imported goods that are not listed in the manifest as referred to in article 7a paragraph (2); unloading imported goods outside the customs area or other places without permission from the head of the customs office; convicted for committing smuggling in the import sector with a minimum imprisonment of 1 (one) year and maximum imprisonment of 10 (ten) years and a minimum fine of rp. 50,000,000 (fifty million rupiahs) and a maximum of rp. 5,000,000,000 (five billion rupiahs). in conducting a study, the researcher refers to previous studies to obtain comparative and reference materials in writing systematics. prior studies are also used to avoid the assumption of similarity with previous studies. the following is a summary of preliminary research from various references obtained. adhi (2021) analyzes the director of pt's accountability for the crime of smuggling harley motorcycles in garuda indonesia. it can be concluded that the smuggling of harley davidson motorcycles and two brompton bicycles violates the positive law in force in indonesia and is subject to violations related to abuse of authority. in accordance with the applicable positive law, the president director of pt. garuda indonesia is subject to heavy criminal and administrative sanctions, as stated in law no. 17 of 2006. ratnawati (2019) researched organizational behavior analysis of internal control in a case study of smuggling on a passenger aircraft type airbus a330-900 series neo belonging to pt garuda indonesia. the results of the study state that organizational behaviour is directly proportional to an organisation's internal control. organizational behaviour that acts as the locus of power is the control centre of the individual that must be applied in order to provide balance to humans. therefore, a person's mental and mental readiness begins with good organizational behaviour, creating a competent internal control environment. in previous research, it has been found that there is no link between smuggling cases and analyzing violations committed against the principles of corporate governance. because no researchers have raised the above problems, the author attempts to conduct a study entitled "analysis of violations of corporate governance principles in the smuggling case of pt. garuda indonesia". this study aims to analyze and perform a conceptual study of applying corporate publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 94 governance principles at pt garuda indonesia, organizational behaviour as a control centre for controlling corporate governance, and the failure to maintain corporate governance that occurred at pt garuda indonesia, causing fraud in the form of smuggling. researchers seek to identify and seek information by studying and evaluating factual opening data, which will then be combined with various existing references to produce accurate data. methods this research uses a qualitative research type. this means that the research aims to understand the phenomena experienced by the research subjects as a whole by describing them in the form of paragraphs. using a qualitative approach, the researcher tries to match the empirical reality with the existing theory using descriptive methods (moleong, 2010). the author also uses descriptive research as the design of his research. descriptive research is a type of research that describes and presents factual data, conditions, and phenomena that occurred during the research. this research focuses on one particular object by intensively studying it as a case. in the process, the author investigates and examines a phenomenon that occurred at pt garuda indonesia. in addition, the author obtained information from several previous studies, the internet, financial reports from pt garuda indonesia, as well as several other credible sources. the data collection method in this research is a documentation study. sugiyono defines documentation study as collecting data by studying documents to obtain information about the problem under study. in the documentation study, the researcher searches historical data regarding the research object and sees that the ongoing process has been well documented. at the same time, the data analysis method used in this study is a content analysis approach. content analysis is a qualitative data research technique that emphasizes the meaning of communication content, how to read symbols, and the contents of symbolic interactions that occur in communication (bungin, 2011). holsti explained that content analysis is a method of analyzing messages systematically as a guide for observing and analyzing specific messages conveyed by communicators. results and discussion violation of cg principles in the smuggling case of pt. garuda indonesia on tuesday, 17 november 2019, a harley-davidson motorcycle and two brompton bicycles were smuggled on an airbus a330-900 aircraft from garuda, indonesia. this causes the credibility of pt. garuda indonesia damaged the public eye, not only that pt. garuda indonesia has lost the trust of its shareholders and other stakeholders. on the other hand, companies that do business in the community, especially state-owned companies, need to show examples of the application of good governance in their business activities. pt. garuda indonesia has been committed to implementing the five principles of good corporate governance in carrying out the company's activities. this commitment is consistently maintained so that the company can continue to grow and develop and gain the trust of various parties. but unfortunately, there are smuggling cases which show that pt. garuda indonesia failed to apply the principles of corporate governance, or it could even be said to have violated the principles of corporate governance. violations of these principles include the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness and equality. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 95 in principle, objectivity is considered very important in running a company. a company must provide relevant and reliable information to those who need it. directors, managers, and other ranks are responsible and involved in disclosing transparency within the company. there are at least two benefits if a company runs the principle of transparency well. first, the focus on openness can make directors, managers and other ranks more careful and responsible for every decision so as not to harm the stakeholders, shareholders and other parties. second, transparency in a company can strengthen the trust of the parties concerned both in the company's performance, company management, return on investment and so on. however, the smuggling act carried out by the president director proved that pt. garuda indonesia violated the principle of transparency. this can be seen from the smuggling the president's director carried out to avoid paying state taxes, whose nominal value reaches 532 million – 1.5 billion. this lack of transparency has reduced related parties' trust, and shares' importance decreased by 2.42%. the principle of accountability explains that a company must be appropriately managed, structured and in line with business objectives and pay attention to the interests of shareholders and other stakeholders. clarity of corporate governance is essential for business sustainability. directors, along with managers and other ranks, are the centre of the company's movement and are primarily responsible for the company's management process. however, the existence of a crime committed by the president director has set a bad example for all company members. furthermore, the act of smuggling proves that the company's 'accountability principle' has not been operated properly. this is evidenced by irregularities in the corporate governance structure at the board of director level, not complying with applicable laws and regulations and not implementing the company's code of conduct (coc). the principle of responsibility explains that every company, including its components, must have a sense of responsibility to comply with applicable laws and regulations. the company must also be able to account for every decision taken for the benefit of shareholders and stakeholders, and this is included in the form of compliance with regulations. however, the act of open smuggling by the president's director contradicts the responsibility principle. the president director of pt garuda indonesia ignores and even violates all applicable rules in order to take any action that benefits oneself without looking at the risks that will be borne in the future. the independence principle ensures that a company can consistently implement corporate governance principles independently, does not control each other and cannot be intervened by third parties. this smuggling act operates directly under the leadership of the president director by involving four other officials, including the director of operations, director of cargo and business development, director of engineering and services, and director of human capital. the act of smuggling involving the president director and four other officials proves that the 'independence principles' have been violated. it can be seen that the five parties involved do not have independence and are easily influenced by other parties. in applying the principles of fairness and equality, the company strives to provide fair treatment to all parties involved in business operations. the smuggling act carried out by the president director was proven to violate the 'fairness and equality principle' because the smuggling act was outside the limits of fairness and was deemed unfair to all parties, shareholders, stakeholders and the community and was carried out for self-benefit. this has also tarnished the good name of garuda indonesia and harmed many parties involved. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 96 criminal acts of smuggling cases at pt. garuda indonesia acts that violate legal provisions must be held accountable. criminal penalties must be served as a result of the offending activity that has been caused. sanctions were imposed on anyone, and anyone who broke the rules would be punished regardless of age or class. a person must be responsible for his actions because before committing the violation, he already knows the consequences that will be borne. an act contrary to the provisions of laws and regulations must be followed up with legal processes to prevent other people from committing similar violations. the police are given full power in handling pre-trial actions to understand the perpetrators' motives. if the perpetrator has other smuggling networks, the information will be filtered as soon as possible to prevent further steps that can harm the state (santoso, 2001). in accordance with law no. 17 of 2006 concerning amendments to law no. 10 of 1995 concerning customs, it can be concluded that the prominent director of pt. garuda indonesia has been proven guilty and violated article 102 letter a, "transporting imported goods that are not listed in the manifest", and article 102 letter b, "unloading imported goods outside the customs area or other places without permission from the head of the customs office". based on the tangerang district court case investigation information system with case number 192/pid.sus/2021, it was decided that the accused president, director i gusti ngurah askhara danadiputra, received a sentence in the form of imprisonment for one year reduced by the time the defendant was in detention, had to pay a fine of idr 200,000,000 (two hundred million rupiahs) because the defendant has been legally and convincingly proven guilty by the law of committing a crime of advocating for illegally hiding imported goods.” this case ended when the minister of soes, erick thohir, officially dismissed the opt president director. garuda indonesia i gusti ngurah askhara dhanadiputra, along with several other boards of directors involved, have resigned from their position as directors. soes need to be more selective and vigilant in the selection of directors in order to create good corporate governance in the future. since the leader determines the company's end, it is necessary to consider the performance and abilities of individuals so that abuse of power does not happen again. in addition, as a public company that operates in the community, it must demonstrate good corporate governance to the public. conclusion based on the results and discussion related to the research that has been carried out, it can be concluded that the smuggling of a harley davidson motorcycle and two brompton bicycles was carried out by the president director of pt garuda indonesia by dragging four other boards of directors involved on 17 november 2019. this shows that the crime of smuggling has violated the five principles of corporate governance, namely transparency, accountability, responsibility, independence, equality and fairness. this can be seen from the deviant attitude and behaviour that violates the principles and contradicts the existing rules. with the violations committed, the principal director of pt garuda and four other board members were immediately dismissed/disabled from their positions. the president director of pt garuda also received a sanction in the form of a sentence of 1 year in prison reduced by the time the defendant was in detention. and must pay a fine of rp. 200,000,000.00 (two hundred million rupiahs). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 91-97 e-issn 2715-9256 ==================================================================================== afiatika ayyi shawaaba, dikrilla sarla maulani, dita ayu nirmala, muhammad fauzan abimanyu subekti analysis of violations of corporate governance principles in smuggling cases of garuda indonesia 97 references adhi, i. d. g. p. 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(1983). webster’s ninth new collegiate dictionary. merriam-webster inc. microsoft word manuskrip 5_nanang.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 45 the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 1nanang suparman 1uin sunan gunung djati bandung, indonesia; fadajrsak@gmail.com received: january 7, 2022; in revised: may 16, 2022; accepted: june 21, 2022 abstract this research is motivated by the development of a small industry in the leather sector and has become an icon of garut regency. the implementation of regional micro-business policies in fostering the leather and food processing industry is influenced by several aspects that make it easier or more difficult. this study aims to identify and examine the effect of regional microbusiness policy implementation on the effectiveness of the leather processing industry development in the garut regency. the method used in this research is explanatory research to explain the causal relationship and hypothesis testing. data collection was carried out by census by collecting data from research respondents and then tested according to research hypotheses that had been formulated. the data analysis results show a significant influence, but the policy's success has not been smooth. factors that hinder the discrepancy between policies and the problems at hand are different understandings of policy goals and objectives, inadequate resources in implementing organizations and target groups, implementation procedures, communication and coordination, environmental support, and underlying values. keywords: ideal policies, target groups, implementing organizations, environmental factors introduction small industries grow and are reliable in the face of national and global economic uncertainty. the regional economy in indonesia, in general, still relies on the small and medium business sector as a social safety net, especially absorbing local workers, which continues to grow yearly (suparman & mubarok, 2019). garut regency has the characteristics of the community to cultivate small and medium-scale independent businesses. the increase in micro-enterprises that grow naturally challenges local governments as facilitators and motivators of regional economic development. the regional government of garut regency in advancing the micro-business sector is stated through the regulation of regional regulation number 19 of 2017. regarding the empowerment of small industries and cooperatives, it outlines the existence of business development, including articles 16, 17, and 18, which include the development of processed products and the dissemination of results. in addition, the appreciative human resources and innovation efforts with design and technology approach. as a result, the potential for micro-enterprises in garut regency has been growing. statistics on the department of cooperatives, industry, and trade achievements in 2016 recorded 16,480 units with a total workforce of 55,332 people. in 2017, it grew to 17,450 units and 64,745 labour absorption; for 2018, it grew to 18,355 units with a workforce of 66,078 people with a shift to skilled labour. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 46 the potential of micro-enterprises in the garut regency is quite immense. msme entities (micro, small and medium enterprises) are processed in the industrial sector with business developments that always increase yearly. the release of data from perindagkop garut regency in 2020 shows the business potential of this type of goods and leather crafts amounting to 679 business units. meanwhile, leather garments totalled 566 business units. the potential for micro-enterprises in garut regency, which is developing positively, is driven by the demands of community-oriented and community-based becoming a mainstay industry. processed industries are relatively more flexible to the monetary crisis. even processed industries can increase their production due to the broader export market. these industries include leather fashion, dodol and wajit souvenirs, chocolate, leather food products, leather handicraft products, garut batik, and knitted finished goods. garut regency is one of west java's five cities/districts with the most msmes. the potential for adequate natural resources and a vast market share through its natural tourism objects allow garut regency to develop creative economy smes, especially in the culinary sub-sector (djuwendah & mujaddid, 2019). the significant potential for small industries, especially the leather and food processing industry, has prompted garut regency to receive the upakarti award from the central government. this has prompted the garut regency government to make leather and food processed products as regional specialities. it is hoped that the development of processed leather and regional food, especially the production of small apparel and textile industries, can develop and compete in design and product quality. the leading implementer of this policy is the office of cooperatives, industry and trade which has a functional official whose task is to guide small industries. efforts to foster small industries, especially the leather processing industry, have been carried out in the form of increased product access to the market, increasing access to financial services, improving the quality of human resources through competency training and mentoring, and improving policies to create a conducive business ecosystem such as ease of licensing. however, in line with the opinion (suparman et al., 2019) that coaching is still incidental and not sustainable, the output of coaching still needs to be improved (kosasih, 2017). assessing human construction resources is essential in achieving a company's goals. today's problem is that entrepreneurs of leather clothing products lack motivation and information regarding business improvement. information for promotion in the form of exhibitions is minimal, but entrepreneurs with open access to officials can participate in activities. government administrators who use telecommunications and information technology can strengthen services (nur lukman, 2018). the prominent problem entrepreneurs face is that the local government guidance has not been optimal, both innovative technical advice, managerial and product promotion—lack of capital support from banks, cooperatives and other parties. the pattern of partnerships between entrepreneurs, artisans, and the private sector is still limited. although processed leather products and regional food in garut regency are pretty potent, and some of them have even been able to enter the international world, they have not become a magnet for other sectors, such as being targeted by the tourism industry. the leather and food processing industry, with its various derivative products, is not developing according to the existing potential, which is a problem that needs to be addressed immediately. when approached, it turns out that there is a gap between the actual situation and the ideal state as expected. these problems concern the policies carried out, the policy implementers (government), the target group, namely the woven craft industry and the influence of environmental developments. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 47 mazmanian & sabatier (1983) argued that implementation is the presentation of policy decisions, usually corporate status, but can also take the court's necessary form of the executive order. dye (1992) argued that implementation involves all activities designed to bring about policy by the legislative branch. meanwhile, the view of implementation by van meter & van horn (1975) revealed that implementation is those actions by public or private individuals or groups directed at achieving objectives outlined in prior policy decisions. several dimensions influence the implementation policy of edward iii (1980), who stated that four essential factors or variables in implementing public policy. these are aspects of communication, aspects of resources, disposition or state of attitudes, and bureaucratic structure. policy implementation in several elements can be influenced. grindle & thomas (1991) stated that implementation activities are affected by a) policy content, (1) interests; (2) type of profit; (3) exten vision changes; (3) decision making; (4) implementing activities; (5) resources. b) implementation of the context, (1) the powers, interests and strategies of the implementing actors; (2) institutions and characteristics of rulers; (3) responsiveness and fulfilment. according to van meter and van horn (1975), policy implementation was called the policy implementation process, referring to the six variables that form the linkage between policy and achieving work performance. the model of edward iii (1980) identifies several factors in policy implementation. he suggests four important factors or variables in implementing public policy: communication, resources, dispositions or attitudes, and bureaucratic structure. at the same time, the model developed by smith suggests a process or flow model. implementation is outlined in an implementation process model. in this model, smith in quad (1989) found that government policy is a deliberate action by the government to form a new pattern or institution of transactions or to change the way established in old transactions. the policies formulated by the government serve as the driving force of society. the policy implementation process encapsulates four components, namely 1) the ideal policy; 2) the target group; 3) implementing organization; 4) environmental aspects. there are four crucial elements: the ideal of the ideal program, the targeted community, the executor's institution and the social aspect of the community. according to grindle (2017), the factors that influence the implementation of the policy are activities that are affected by a) policy content consisting of (1) interests affected; (2) type of benefit; (3) the extent of the change envisaged; (4) decision-making sites; (5) program implementers; (6) committed resources. while b) implementation context comprises (1) powers, interests, and strategies of the actors involved; (2) institutional and regime characteristics; (3) compliance and responsiveness. the view of mazmanian & sabatier (1983) refers to the a-frame work for implementation studies. the crucial role of reviewing policy implementation is to determine the intervening aspects of realizing the vision and mission for the performance of a program. in comparison, jones (1970) argued that the policy implementation activities include three things, namely 1). organization; establishment or rearrangement of resources, units and methods for implementing policies. 2). interpretation; language translation (often contained in legislation) into acceptable and appropriate plans and directions. 3). application; routine provision of services, payments, or other mutually agreed purposes or instruments. the essence of the existence of technical and non-technical coaching activities is to realize the systematic improvement of micro-enterprises towards a better direction (glendoh, 2001). governance and supervision strategies are applied in coaching activities. mudjiarto & sugiharto (2014) state that the elements of corporate governance can be used to benefit the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 48 audience. to carry out the development of small industries, policies are needed at three levels, namely the policy level, the organizational level and the operational level. at the organizational level, the government issued regulations on the widest scale in the form of law number 32 of 1998. the discourse on the democratization of regulatory structures is the authority of the house of representatives institution. at the operational level, it is represented through government executions. widjaja in alhempi & harianto (2013), systematic and tiered phasing in continuous and sustainable development. effectiveness is a competence to which the production achievement is compared to the sales value for a particular dimension (mutmainah, 2015). furthermore, effectiveness is categorized if the goal achievement is realized(princess, 2017). thus, effectiveness is defined as “the achievement of explicit and implicit goals to the extent to which objectives are achieved in the most critical outcome areas. indrawijaya (1984) stresses the importance of efficiency in terms of externalities, and productivity is expected to bring about meaningful change. this research is urgent because building and improving msmes in garut regency requires holistic, sustainable and result-oriented guidance. coaching is essential for all stakeholders, especially in the small industrial sector, to survive and continue to grow along with increasingly challenging dynamics. in the initial observation, the ideal policy for fostering msmes in garut regency was considered ineffective. the hypothesis in this study can be formulated that the magnitude of the influence of regional micro-business policy implementation on the effectiveness of developing small leather and food processing industries in garut regency is determined by ideal policies, target groups, implementing organizations, and environmental factors. methods this research uses the explanatory method. the design in its use is in the form of a descriptive survey, meaning that in this research, it is intended to explain cause-and-effect relationships and hypothesis assessment (singarimbun, 2006). data collection is carried out by census by collecting data from research respondents and then tested according to research hypotheses that have been formulated so that they can answer the formulation problem (sudjana, 2002). the independent variable in this study is the implementation of regional craft policies, with ideal policy dimensions, target groups, implementing organizations, and environmental factors. the dependent variable is the effectiveness of developing the leather and food processing industry. this population is 131 units consisting of 11 employees of industry service organizations and 120 actors in small and medium enterprises, and several people involved in the implementation of regional handicraft policies, namely policy implementers engaged in the business activities of the leather and food processing industry in garut regency. results and discussion data quality test hypothesis test in the hypothesis test that has been formulated, it is necessary to test the relationship between the dimensions in the variables, and then path analysis is used. the statistical analysis of this test aims to explain the pattern of influence of a set of variable dimensions in a systematic research model. through correlation analysis, the path can also be known as the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 49 magnitude of the value of the relationship and the influence between the dimensions of the variables that have been structured diagrammatically arranged in a model or hypothesis that has been postulated. with the method of correlation analysis and path analysis, it can also be seen the magnitude of the value of the relationship and the value of the influence between the dimensions of the variables on the affected variables expressed in the path coefficient. to test the hypothesis, calculations were carried out using spss software output is listed like this: table 1 matrix of research variable correlation coefficient correlations x1 x2 x3 x4 pearson correlation x1 x2 x3 x4 1,000 .528** .511** .506** .528** 1,000 .577** 434** .511** .577** 1,000 .397** .506** .434** .397*** 1,000 n x1 x2 x3 x4 131 131 131 131 131 131 131 131 131 131 131 131 131 131 131 131 **. the correlation is significant at 0.05 (2-failed). calculations using spss software can be presented as follows to test this multiple linear regression. table 2 multiple linear regression model fit test anova ab model sum of squares df mean square 1 regression residual total 2351,638 3623,597 5975.235 4 126 130 107,910 28,759 b. dependent variable: y the results of multiple linear regression indicate that the effectiveness of developing small leather and food processing industries in the garut regency is strongly influenced by the implementation variables of regional handicraft policies. based on the calculation results of the spss software, the model can be written in the form of the regression equation as follows: y = 136.136 + 1.054 x1 + 1.096 x2 + 1.152 x3 + 1.043 x4 y= 0.225 z1 + 0.207 z2 + 0.337 z3 + 0.253 z4 + publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 50 the standard equation model can be presented in the form of a path structure: image 1 structure and value of the path coefficient of research results based on the results of these calculations, the total effect of the variable implementation of the regional craft policy is 64.90%, while the influence of other variables not examined or outside the variable implementation of the regional craft policy is (100 – 64.90)% = 35.10%. discussion the value of the correlation between the dimensions of the ideal policy with the target group of 0.528 is included in the category of moderate correlation. this value confirms a sufficient correlation between the perfect policy and the target group. the correlation value between the ideal policy and the policy implementer is 0.511 and included in the moderate correlation category. the correlation value between the perfect policy and environmental factors is 0.506, including the moderate correlation category. the correlation value between policy implementers and the target group is 0.577 and is included in the moderate correlation category. the magnitude of the correlation value between policy implementers and environmental factors is 0.434 and is included in the low correlation category. the correlation value between the target group and environmental factors is 0.397 and is included in the low correlation category. the result obtained is h0is rejected, and h1 is accepted, so that the dimension of the x1 variable, namely the idealized policy, affects the effectiveness of fostering small processed industries (y) in the garut regency. based on the coefficient of determination (r2yx1) reaching 0.225, this figure explains that the idealized policy affects the effectiveness of developing small leather and food processing industries in garut regency by 14.28%. in comparison, the rest (pyx1ε)2 is 85.72%. it is influenced by other dimensions or variables outside the dimensions of the idealized policy variable, which were not included in the model. the ideal policy outcome affects the effectiveness of the development of small leather and food processing industries in the garut regency by 14.28%. this means that the effectiveness of the development of small leather and food processing industries in garut regency is not only influenced by the idealized policy but also by the dimensions of other variables and factors outside the policy implementation variable of 85.72%. also, on the effectiveness of fostering small leather and food processing industries in garut regency. the results showed that the target group had an effect of 13.04% on the effectiveness of developing small leather and food processing industries in the garut regency. based on the number of the coefficient of determination (r2yx1) reached 0.13042. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 51 the description that the target group influenced the effectiveness of the development of small leather and food processing industries in garut regency by 13.04%, indicating that the effectiveness of coaching is not only influenced by the target group but is influenced by the dimensions of other variables and factors outside the implementation variable. the policy of 86.96% also affects the effectiveness of fostering small leather and food processing industries in the garut regency. the degree of relationship, when confirmed to the quality of the degree of relationship from guilford, showed a shallow relationship because it was less than 20%. the influence of implementing organizations on the accuracy of fostering the small leather processing industry in garut regency shows that the implementing organization has an effect of 22.64% on the effectiveness of the guidance. the decision obtained is that ho is rejected and h1 is accepted, so the dimension of the variable x1 is the implementing organization. influence on the effectiveness of developing small leather and food processing industries (y) in garut regency. based on the coefficient of determination (r2yx3) reaching 0.22642, this figure explains that the implementing organization affects the effectiveness of fostering small leather and food processing industries in garut regency by 22.64% while the rest (pyx3ε) 2 is 77. based on these tests, it can be seen that the results of the implementing organization affect the effectiveness of the development of small leather and food processing industries in garut regency by 22.642%. this means that the effectiveness of industrial development is not only influenced by the implementing organization but is also influenced by the dimensions of other variables and factors outside the policy implementation variable of 77.36%, which also affects the effectiveness of developing small leather and leather processing industries—food in garut regency. the degree of relationship, when confirmed to the quality of the degree of relationship from guilford, showed a low relationship because it was less than 20% and more than 20%. data processing shows that environmental factors have an effect of 14.939% on the effectiveness of coaching. the decision obtained is the dimension of the x4 variable, namely environmental factors that affect the effectiveness of developing small leather and food processing industries (y) in the garut regency. this value explains where the value of the influence of environmental factors is. the effectiveness of fostering small processed industries is based on the opinion of 131 members of the population involved in promoting small processed industries. based on the coefficient of determination (r2yx4) reaching 0.14939, this figure explains that environmental factors affect coaching effectiveness by 14.94%. the rest (pyx4ε)2 of 85.06% is influenced by other dimensions or variables outside the dimensions. therefore, the environmental factor variable is not included in the model. based on the test, it can be seen that the results of environmental factors affect the coaching effectiveness by 14.94%. this means that the effectiveness of the development of small processed and food industries in garut regency is not only influenced by environmental factors but by the dimensions of other variables, and factors outside the policy implementation variable of 85.06 also affect the effectiveness. the degree of relationship, when confirmed to the quality of the degree of relationship from guilford, showed a shallow relationship because it was less than 20%. based on research data processing, the implementation of regional policies has an effect of 64.90% on the effectiveness of fostering small leather and food processing industries in the garut regency. therefore, the decision obtained is that ho is rejected and ha is accepted, so that the dimension of the variable x, namely the implementation of regional processing industry policies, has a significant effect on the effectiveness of fostering small leather and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 45-53 e-issn 2715-9256 ================================================================================== nanang suparman the effect of regional micro business policy implementation on the effectiveness of leather processing industry development in garut regency 52 food processed industries (y) in garut regency. based on the coefficient of determination (r2yx) of 0.64898, this figure explains that policy implementation affects the effectiveness of coaching by 64.898%. in comparison, the rest (pyx1ε) 2 of 35.101% is influenced by other variables outside the policy implementation variable that are not included in the model. based on the test, it can be seen that the results of policy implementation affect the effectiveness of coaching by 64.898%. this means that the effectiveness of coaching is not only influenced by the performance of the small processed industry policy but also by the influence of other variable dimensions and factors outside the policy implementation variable of 35.101%, which also affect the effectiveness of fostering small processed leather and food industries in garut regency. furthermore, when confirmed to the quality of the degree of connection and guilford, the degree of relationship shows a significant relationship (moderate correlation) because it is in the 41% category-70%. conclusion the implementation of regional craft policies in fostering the leather craft industry into jackets, bags and chocolate food products is influenced by several aspects, both easy and challenging. the research results on policy implementation as measured by the dimensions of ideal policies, target groups, implementing organizations, and environmental factors significantly influence the effectiveness of developing small and medium industries in garut regency. however, the success of these policies does not stand alone. the influencing factors are pretty complex. the accuracy of the policy towards the problems to be solved, the accuracy in implementing the policy, the accuracy of the targets and the accuracy of the environment are less than optimal. available resource support is less able to meet all policy and environmental demands. therefore, implementing policy programs does not always meet expectations. several aspects become obstacles. the discrepancy between the policy and the problems at hand, different understandings of the goals and objectives of the policy, inadequate resources both in the implementing organization and resources in the target group, implementation procedures, communication and coordination, environmental support and values that underlie policy makers, policy implementers and target groups will bring policy implementation towards better criteria. the superiority of attention to this dimension will result in the creation of a reasonably good network not only in the implementation organizations but also with the target group, which will strengthen or even optimize the achievement of the effectiveness of the small leather processing industry. 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(2019). strategic planning analysis of small and medium enterprises (sme's) border areas in indonesia. international journal of advanced research, 7(8), 727–732. suparman, nsse (2019). the role of the guidance of the west java cooperatives and small business office in advancing cooperatives in the region. journal of public administration science, 7(2), 58–70. van meter, ds, & van horn, ce (1975). the policy implementation process: a conceptual framework. administration & society, 6(4), 445–488. microsoft word mansukrip hendra.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 98 evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 1hendra, febri yuliani, adianto 1universitas riau, indonesia; hendra.hamzarullah@gmail.com received: january 23, 2022; in revised: may 29, 2022; accepted: june 29, 2022 abstract this study aims to determine the impact of household waste management policies at the panipahan rokan hilir port and the role of the environmental service in handling household waste in rokan hilir. the data analysis used is a qualitative descriptive analysis recommended by miles and huberman: data reduction, presentation of data, and summarizing and verification of results. data collection techniques include observations, interviews (structured and in-depth with informants), and documentation. the results of the research show that the evaluation of policy impacts in household waste management in a case study of marine pollution at panipahan rokan hilir port with the theory of policy impacts, that are: household waste management policy (case study of pollution at the panipahan rokan hilir port, it does not have an individual impact on the panipahan community, both psychological impacts, environmental impacts, economic impacts, and social and personal impacts. no effect on the community in panipahan, rokan hilir regency, and has not had an impact on social institutions and systems in panipahan, rokan hilir regency. have done the task. its function is from environmental pollution prevention services and management of household waste and similar household wastes quite well. however, it is still not optimal, and this can be seen from the existence of pollution in the panipahan sea due to household waste and similar types of household waste. keywords: policy evaluation, local government, garbage, pollution, environment. introduction the development of the population is increasing day by day, and this causes various environmental problems. the more the population grows, the more household waste is generated. therefore, a high population will result in a high volume of waste generated from households. law no. 18 of 2008 explains that waste is the residue from the process of daily human activities or natural processes in solid form. this definition seems to give the impression of waste as a tangible object that has no use value for humans. hence, most people think of waste as an object that must be immediately removed at any cost. this mindset is shared by most people, especially people in indonesia. the household waste sector is the most significant contributor of waste nationally, around 48%. the increase in population will undoubtedly be directly proportional to the volume of household waste: the more residents, the more potential for household waste and similar household waste to be produced. household waste and similar household waste come from daily activities in the household as well as those from commercial areas, industrial areas, industrial areas, and industrial areas. exceptional facilities, social facilities, public facilities, and other publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 99 facilities except for feces and specific waste that require unique management, but most people do not know if the waste they produce can still be processed for further use to encourage the creation of a waste-free environmental area. zero waste). in 2020, the ministry of environment and forestry (klhk) stated that the national waste generation amounted to 67.8 million tons/year, consisting of organic waste with a percentage of 57%, plastic waste at 15%, paper waste at 11% and other waste. by 17%. the composition of waste based on the source is from households by 32.4%, traditional markets by 21.7%, commercial centres by 13.9%, public facilities by 11%, offices by 9.9%, areas by 6.1%, and others by 5%. tquickcalculations from the coordinating team for the national secretariat for handling marine debris at the coordinating ministry for maritime affairs and investment, the total waste entering the sea in 2020 is estimated to reach 521,540 tons, of which around 12,785 tons come from activities at sea. of that amount, plastic waste is recorded at approximately 6.8 million tons per year, 4.2 million tons of which have not been appropriately managed, and about half a million more go into the sea. clean and healthy seas lead to abundant marine fish that can help increase people's income. however, what is happening now is that fishermen's catches are decreasing. the decrease in yield is caused by coastal and marine pollution. therefore, it is necessary to control it because it can cause losses in this fishing business. this pollution is caused by waste from both households and industries. environmental protection and management (uupplh) adheres to the principle of sustainable development and is environmentally sound, regulated by law number 32 of 2009, which states that the declining quality of the environment has threatened the environment and the survival of human beings and other living creatures, so it is necessary to protect the environment. therefore, severe and consistent environmental management by all stakeholders so that the environment is far from the pollution that can damage the current and future environmental order. the rokan hilir regency government makes a policy through regent regulation no. 92 of 2018 concerning policies and strategies for the rokan hilir regency in the management of household waste and household waste, which regulates how to handle and reduce household waste and similar household waste in rokan hilir regency in the period from 2018 to 2025, as well as regional regulation no. 06 of 2017 concerning waste management. furthermore, facing challenges related to environmental impact issues for the next few years and taking into account the current condition of society, the rokan hilir regency development vision to be realized in 2021 is "the realization of rokan hilir as an industrial estate to lead a prosperous civil society and independent". the waste management policy in rokan hilir regency is also an effort to realize the vision of the rokan hilir regency government. the results of the researcher's survey that the management of household waste and similar household waste in rokan hilir is still not as expected from 2018 until now in 2021. three years running but the management of household waste and similar household waste in rokan hilir has not yet been implemented as targeted, even though the environmental service has carried out its duties and functions as implementing policies in the environment in accordance with the regulation of the regent of rokan hilir number 51 of 2016 concerning position, organizational structure, duties, functions and work procedures of the environmental service of rokan hilir regency. the environmental service of rokan hilir regency, to maintain the environment in rokan hilir related to the problem of household waste and similar household waste in rokan hilir, has provided trash cans to strategic locations in the bagan readyiapi area and the bagan batu area. still, it has not been evenly distributed throughout remote areas, including residential areas around the port of panipahan. as a result, many household plastic wastes are dumped into the sea or the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 100 beach. this, of course, will pollute the sea and the beach. the more plastic waste in the ocean, the greater the threat to the sustainability of marine or coastal ecosystems. likewise, in panipahan port, the amount of waste is increasing daily. garbage in the rokan hilir area is transported daily by cleaners using the rokan hilir environmental service (dlh) operational car, which reaches 4 tons/day. however, the waste has not been sorted. all parties need to be aware because waste is a national problem. if not taken seriously, it can lead to disaster. handling the waste problem in rokan hilir has been regulated by regional regulation no. 06 of 2017 concerning waste management. rokan hilir regency also faces the problem of pollution in rivers and the coast by industrial activities and settlements along the river and the east coast. upstream industrial activities that process forest resources, plantations, and mining, such as palm oil processing industry, residential areas, commercial and service activities, and others that sometimes throw their waste into rivers, have degraded river and coastal water quality. the environment should be kept clean and beautiful. this is related to aesthetics. besides not causing pollution, it will also create comfort for all parties, including the port environment, because the port is the entrance and exit for community and government activities. even if the port environment is managed correctly, it will be able to become a tourist area—future income for the rokan hilir regency area through the panipahan port. observations by researchers in the field show that the load of waste in the panipahan port environment tends to increase from time to time. it is a wrong thought if household waste/garbage is dumped into the sea. it is not dangerous because if it is in the ocean, it will impact the sea, which causes environmental pollution. therefore, it has become very urgent to make efforts to anticipate pollution in the form of prevention and control of environmental impacts and improvements. the survey results in the field for one week that the researcher focused on the panipahan headquarters consisting of 1,206 families and 4,799 people. researchers have interviewed several residents about the waste dumped into the sea. from this, several interviews are used as data material to determine the volume of waste generated by the panipahan community. the waste data is taken from each community activity that disposes of household waste and a type of marine household waste in panipahan, while the amount of trash disposed of at sea in panipahan can be seen in the following table: table 1 the amount of waste disposed of at the panipahan port according to the type and activity of the community per day works types of bins amount/ day 1 household organic, plastic 1 kg 2 coffee shop plastic 2 kg 3 grocery store plastic, paper, pallet wood, jute sacks 5 kg 4 small enterprise plastic 3 kg 5 other jobs jute sacks 15 kg amount 26 kg source: processed by authors, 2020 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 101 table 1 shows that household waste and similar waste are disposed of in the sea quite often. if it is ± 26 kg per day, it can be ± 780 kg per month when viewed from the handling of household waste and similar types of household waste by the rokan regency environmental service. downstream, around the port of panipahan, is certainly not optimal, and there is pollution in the sea. follow-up services for public complaints due to allegations of pollution and/or environmental damage in rokan halir regency have not met the target, information from the pollution section of the rokan hilir regency environmental service that there is marine pollution around panipahan port due to the large amount of garbage dumped by the community into the sea, then based on this, the researcher is interested in researching evaluation of the impact of household waste management policies: a case study of marine pollution at panipahan rokan hilir port. methods the type of research used is qualitative research (creswell, 2016). the location of this research was conducted at panipahan port, rokan hilir regency. the researcher chose informants who were considered to know about the research problem: the head of the environmental service (dlh) rokal hilir, head of the field and section for pollution and environmental damage control, ka. and the officers of the class iii panipahan port management office, environmental activists in rohil and community leaders around panipahan port. in this study, the data collection techniques carried out by researchers were through three methods of observation, interviews and documentation. the steps in qualitative descriptive data analysis recommended by miles and huberman (1992) are reduction, data presentation, inference and verification, and data presentation. results and discussions impact evaluation of household waste management policy: a case study of marine pollution at panipahan rokan hilir port every policy issued or determined by the central and regional governments must have a purpose. for example, public policy aims to create order, protect people's rights, create peace and order in society, and create community welfare. likewise, policies for managing household waste and similar household waste in rokan hilir, especially around the panipahan rokan port. downstream, so to find out the evaluation of the impact of the policy, the researcher uses the theory according to (wibawa, 1994), which will be explained as follows: individual impacts psychological impact the environment will have an impact on the soul of a person or individual, a beautiful and comfortable environment will certainly provide comfort for every individual environmental pollution is indeed a problem that should receive attention, not only from the government but participation from all communities and all institutions around the environment, including the panipahan port organizing office, related to this, the researchers also tried to obtain information from the panipahan class iii port management office, who felt and saw firsthand how household waste and similar household waste were dumped into the sea around the panipahan port. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 102 environmental impact regarding environmental impacts around panipahan rokan hilir port, researchers will obtain information by asking community leaders about the physical, biological and social environmental impacts of this matter. managing household waste and similar household waste in the port environment is still not visible in terms of its reduction and handling. for example, there is no recycling of waste and so on. the clam ponds complained that the shells were dead, presumably due to the large number of shells caught in the plastic waste. economic impact the policy for the management of household waste and similar household waste in panipahan has not had an impact on the community's economy, even though if the policy is appropriately implemented, waste management can be carried out in the sense that the community can be empowered in sorting and reducing waste in panipahan. waste that has been sorted and recycled will have economic value, or the trash can be sold to increase residents' income in panipahan. on the other hand, there is a reduction in household waste and similar types of household waste in panipahan. social and personal impact fardani (2012) states that a social impact is a form of effect or influence that occurs because of something. the power in question is the result that occurs in the community because an incident affects the community or other things in society. the policy for the management of household waste and similar types of household waste does not have an individual impact on the community around panipahan harbor, both in terms of the psychological impact of each individual around the panipahan port, the impact on the economy of each community, which is around the panipahan port, as well as environmental and social impacts and individual community personnel around panipahan port. organizational impact the impact of a policy can be felt by an organization or group, either directly or indirectly. the direct impact can be in the form of disruption or assistance in achieving organizational or group goals. meanwhile, a policy can also indirectly impact an organization or group, for example, by increasing the morale and discipline of the members of the organization or group itself. regarding what was conveyed by the penghulu panipahan city mr edi syahrial that there has never been any socialization on waste management household and a kind of household waste. the policy for managing household waste and similar household waste in rokan hilir has not impacted the organization around paniphan port because the policy has not yet reached the panipahan area, especially around panipahan port. impacts on society the impact on society by a policy shows how the policy affects the capacity of the community to serve its members because society is a unit that fits its members. related to household waste management policy and similar household waste. when reviewing the targets on policies for reducing and handling household waste and types of household waste in article 5, rokan hilir regent regulation no. 92 of 2018, concerning policies and strategies for rokan hilir regency in the management of household waste and similar household waste that: a. reduction of household waste and household waste similar to household waste by 30% (thirty per cent) of the generation rate of household waste and household waste similar to household waste before the national policy and strategy for reducing household waste and household waste similar to household waste in 2025; and b. handling of household waste and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 103 waste similar to household waste of 70% (seventy per cent) of the generation rate of household waste and waste similar to household waste before national policies and strategies for handling household waste and types of household waste in 2025. achievements in the field are far from the targets mentioned above, let alone the percentage of marks that have been determined from the number of sub-districts that implement this policy, which is still tiny, only reaching 29.4% or five sub-districts out of seventeen sub-districts in rokan hilir. this is because marine pollution in panipahan can no longer be hidden. it can be seen that there is a lot of garbage in the sea. for the people of rokan hilir in general, panipahan, especially the view of garbage in the sea, is not an extraordinary thing because the average community does throw household waste into the sea, even become a habit of the existing community who live around the port. the garbage problem in panipahan is very worrying because it has affected fishermen's catches around the coast, which was the distance to find fish not too far from residential areas. still, now fishermen have to go to sea for several miles from settlements. until now, the government has not paid attention to the waste problem in panipahan because land for the tpa has not been provided, including the staff. there was once a garbage cleaning activity around the panipahan sea organized by the directorate general of sea transportation, namely the clean beach movement, carried out simultaneously in all indonesian ports. in panipahan, the organizer of the activity was carried out by the panipahan class iii upp office. the waste that has been collected is burned by borrowing community land in mainland areas. this is the first and last activity to campaign for marine cleanliness in panipahan. regarding the allotment of the emperor's motorbike, it is used to transport sick people because instead of not being used, there is no cleaning staff, even though it should not be necessary to sit down with interested parties and even involve the community so that the use of household waste transportation can be allocated accordingly. and at least the garbage problem in panipahan can be handled according to existing capabilities. based on the explanation above, some of the informants above show that the impact on the community from the policy on management of household waste and similar household waste in rokan hilir regency can be concluded researchers are still very low. even for the panipahan area, there is no. it is only in the planning stage that marine pollution has occurred. impacts on social institution several indicators can be used as basic guidelines to see whether a social system is weak or not, namely: overloaded in rokan hilir regency in general, especially in panipahan, the social burden related to environmental cleanliness is very high, or it can be said that it is overloaded because the awareness of the community is still deficient in participating in protecting the environment in rokan hilir in general and in panipahan in particular. this is that the rokan hilir environmental service also has limited capabilities in dealing with the problem of household waste and similar types of household waste in rokan hilir in general and panipahan in particular, resulting in marine pollution at the panipahan port. uneven distribution the rokan hilir environmental service has the task of assisting the regent of rokan hilir in realizing the objectives of the policy on management of household waste and types of household waste. still, from 2019 the policy was made until now 3 (three) years are left, and 2 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 104 (two) years are left. again, the achievement of the policy's objectives is still not significant. it is related from the side of the distribution of labour. inventory of resources that are considered insufficient the resource is a potential possessed by material or other elements in life where it can improve human welfare. human resources are resources that exist in humans themselves. in humans, there are energy, expertise and personality that become resources, where the better the power, knowledge and character in an area, the better the area will be. natural resources are resources that come from nature. they can be processed into something valuable goods or services. based on the description above shows how vital human resources and natural resources are for an institution and social system in rokan hilir, especially in panipahan. there is a reciprocal relationship between human resources and other natural resources (water, land, air, etc.). environmental pollution caused by human activities will result in poor quality natural resources. natural resources are environmental elements consisting of biological, non-biological and artificial resources so that environmental conditions change the availability of natural resources and vice versa. the impact of the policy on managing household waste or similar types of household waste by the government of rokan hilir regency in panipahan, seen from the effects of institutions and social systems in terms of resource supply, is still considered lacking and has not had any impact. garbage disposal sites in panipahan are not available to the general public, only near the panipahan class iii port organizing office. coordination is a process of a series of activities in the context of integrating and aligning goals and work plans that have been set in all elements, functional areas and departments to produce a uniform and harmonious action effectively and efficiently. in an organization, coordination must be given by superiors in completing tasks so that the delivery of information becomes clear and the division of work to subordinates is in accordance with the authority received. from the explanation about coordination above, the rokan hilir regency government policies and strategies regarding the management of household waste and types of household waste in rokan hilir regency have not been appropriately realised because one of them is the problem of poor coordination. how is the coordination between the related parties, in this case, the port operator, the head office, the district and the rokan hilir environmental services? similar to the decline in legitimacy, the decline in trust is also a public problem. to government administrators, faith involves taking the risk of two parties, knowing that the actions of one party can materially affect the other party. the decline in trust could be due to problems with integrity, performance and leadership policies. in connection with issues in work the environmental service of rokan hilir regency regarding the management of household waste and similar types of household waste in rokan hilir, that there were indeed mistakes that occurred, this is in line with what was delivered by the head of the roka hilir environmental service. based on the information that the researcher got above, the researcher can say that the rokan hilir environmental service has carried out a correction mechanism in accordance with the existing problems and sops in carrying out waste management in rikan hilir. the rules apply according to what is said by the head of service and head of the division. control, pollution and environmental damage of rokan hilir, but corrections to the performance of the environmental service of rokan hilir regency, which is only 5 (five) districts out of 17 (seventeen), have not been carried out. therefore, the researcher can say that the correction publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 105 mechanism is closed because if it exists, the correction mechanism for the performance of the environmental service in quantity should reach all the existing districts, namely 17 (seventeen) districts, regardless of the factors that lead to the optimal performance of the environmental service or not. the life of rokan hilir regency, but regarding the impact of the policy on management of household waste or household similar waste in panipahan, there is no correction mechanism because the management of household waste and similar waste has not been carried out. it is only an effort to plan. overall, the researcher can say that the policy for management of waste and similar household waste in panipahan is good in terms of overloading; unequal distribution, insufficient supply of resources, weak adaptation, poor coordination, decreased legitimacy, decreased trust, and closed correction mechanisms, have no impact on existing institutions and social systems. the role of the environmental service of rokan hilir regency in handling waste in rokan hilir regency the rokan hilir regency environmental service has also made efforts to handle environmental pollution. the achievement of service performance of the environmental service of rokan hilir regency for the period 2018 2020 related to environmental pollution can be seen in the following table: table 2 achievement of the service performance of the rokan hilir regency environmental service regarding pollution in 2018-2020 no programs performance target 2018 2019 2020 1 pollution control and environmental destruction 78% 80% 86% 2 follow up on public complaints due to allegations of environmental pollution 1 1 1 3 increasing the community’s role in environmental control 0 0 2 source: rokan hilir regency environmental service, 2021 table 2 demonstrates an increase in the performance achievement of the environmental service of rokan hilir regency from 2018 to 2019 by 2% and from 2019 to 2020 by 8% for environmental pollution and destruction control programs/ activities. however, the increase is still tiny but shows promising progress in that, in general, there has been an increase in control over pollution or environmental damage in rokan hilir regency. achievements for programs/activities and follow-ups on public complaints due to allegations of environmental pollution in rokan hilir regency have not increased yearly, nor have any reductions. it should be further improved to monitor more pollution, including in the panipahan sea. following up on public complaints regarding alleged pollution is necessary publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 106 because pollution can be overcome and solutions are found. with the program/activity to increase the role of the community in environmental control, which will be carried out in 2020, it is hoped that the program/activity and follow-up on public complaints due to allegations of environmental pollution in the future will increase. unfortunately, there are no programs/activities to increase the role of the community in environmental control from 2018 to 2019. still, in 2020 the rokan hilir regency environmental service carried out 2 (two) activities to increase the role of the community in environmental control in rokan hilir regency with the program. this activity is expected to increase the part of the community in rokan hilir regency in controlling environmental pollution, including that which occurred in the panipahan sea. efforts to bring order to the community in disposing of waste in rokan hilir regency have regulated sanctions, according to regent regulation 59 of 2019, for business actors or people caught littering. and it will be implemented starting in january 2021. the implementation of the sanctions is in collaboration with the satpol pp. with the enactment of this sanction rule, it is hoped that indiscriminate waste disposal can be reduced in the future so that it can avoid environmental pollution, both on land and at sea. performance achievement achievement of the service performance of the environmental service of rokan hilir regency regarding solid waste in rokan hilir regency in 2018-2020 can be seen in the following table: table 3 achievement of service performance of the environmental service of rokan hilir regency regarding waste in 2018-2020 no programs capaian kinerja 2018 2019 2020 1 waste management performance development 75% 80% 88% 2 maintenance and management of final waste disposal 1 1 1 3 procurement of garbage tanks three units three units three units 4 capacity building of community/apparatus for waste management through the socialization of waste management 1 unit 1 unit 0 5 construction of 3 r garbage disposal sites two 0 2 units 6 procurement of segregated trash cans/no 400 units 400 units 400 units 7 procurement of materials and equipment compost fertilizer processing 1 unit 1 unit 1 unit 8 waste bank management training 0 20 persons 20 persons 9 waste management cooperation 0 once once source: rokan hilir regency environmental service, 2021 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 107 the performance achievement of the rokan hilir regency environmental service in the solid waste sector is still low. however, the waste management performance development program has increased yearly, from 2018 to 2019 by 5% and from 2019 to 2020 by 8%. then when viewed from the maintenance program and management of final disposal sites (tpa) in rokan hilir regency in terms of quantity is very little for 3 (three) years, there are only 3 (three) only, while when compared to the area of 8.881.59 km2 or 888.159 ha, the comparison is 1: 2,960.53 ha especially the condition of the location of rokan hilir regency consisting of several rivers and islands. the rokan hilir motorcycle procurement program for the rokan hilir environment service does not increase every year, only 3 (three) pieces, even though the volume of waste is increasing every year in rokan hilir regency, but it is understandable if the information submitted is related to the budget, especially currently there has been a covid-19 pandemic. however, this has shown that the rokan hilir regency environmental service has made efforts to complete the facilities and infrastructure, namely waste transportation equipment for handling waste in rokan hilir regency. waste management in rokan hilir regency. rokan hilir environmental service to improve the quality of the environment in rokan hilir regency, one of the programs/activities carried out is capacity building for community / apparatus for waste management through socialization of waste management. it is hoped that through socialization, both the apparatus and the public will understand waste management. therefore, it will be easy to do or help the management of household waste and similar types of household waste in the rokan hilir regency. still, the most important thing is the willingness to do it because if you know and understand, you don't want to do the same as lying. to handle waste in rokan hilir regency, the rokan hilir environmental service has also made a program/activity for procuring materials and equipment for composting fertilizer processing. this is done so that it can be given to residents or community groups who want to make compost in rokan hilir regency. still, not all people are enthusiastic about this, even though this is also one of the efforts in dealing with waste. instead of garbage being wasted, waste can be made into compost for plant fertilizers, it can be used alone, or it can also be sold. this benefits all parties. another essential role of the environmental service of rokan hilir regency is to conduct waste bank management training in rokan hilir regency. the waste bank program is a program to maintain environmental cleanliness. a garbage bank is a bank that is used to collect sorted waste. garbage storage bins are managed by a system such as banking. there is a customer savings book that sells waste. volunteers carry out the management. the waste bank is one strategy to increase public awareness to be "friendly" with garbage to obtain direct economic benefits from waste. the existence of the garbage bank in rokan hilir regency has been around for a long time. since 2012, garbage bank has been established, namely the barokah garbage bank, located in mukti jaya village, rimba melintang district, one of the sub-districts in rokan hilir regency. to manage household waste and similar types of household waste, the environment agency of rokan hilir regency has made partnerships or waste management cooperation with other parties. the performance achievement of the rokan hilir regency environmental service that from 2019 to 2020, there was an increase of 100%, although, in 2018, there was none. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 98-108 e-issn 2715-9256 ============================================================================= hendra, febri yuliani, adianto evaluation of policy impact on household waste management: a case study of marine pollution at panipahan rokan hilir port 108 conclusion based on the explanation above, the researcher can say that the rokan hilir environmental service has played a reasonably good role in handling household waste and similar types of household waste in the rokan hilir regency. however, it still cannot be said to be optimal. this is because it cannot be separated from the problems faced by the environmental service of rokan hilir regency in carrying out its main tasks and functions, among others, is the quality of personnel resources, both planners and technical personnel who have limited competence. lack of awareness, understanding, commitment, and participation of stakeholders in environmental management and sustainable use of natural resources. coordination of integration, synchronization, and synergy between regions, spaces, time, government functions, and the centre and areas are still low. there is not yet a comprehensive environmental management plan as material for formulating environmental protection and management policies. environmental law enforcement is not yet optimal. there is still a lack of ecological management facilities, including facilities for controlling pollution and environmental damage, and inadequate availability of environmental data and information. references abdoellah, a.y., rusfiana, y. (2016). teori dan analisis kebijakan publik. bandung: alfabeta. abdurrahman, u. (2006). kinerja sistem lumpur aktif pada pengolahan limbah cair.surabaya afifuddin dan saebani, b.a. (2009). metodologi penelitian kualitatif. bandung: pustaka setia. agustino, l. (2017). dasar-dasar kebijakan publik. bandung. alfabeta. anderson, j. (1975). public policy making. boston: houghton mifflin company bardach, e. (2008). the implementation game. cambridge: mit press solichin, a.w. (2012). analisis kebijakan: dari formulasi ke penyusunan model-model implementasi kebijakan publik. jakarta: pt. bumi aksara. winarno, b. (2007). kebijakan publik: teori dan proses. yogyakarta: media pressindo microsoft word manuskrip 3.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 103 policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 1daffa nadya adriana, sujianto 1 universitas riau, indonesia; dnadyaadriana@gmail.com received: july 22, 2021; in revised: november 28, 2021; accepted: december 17, 2021 abstract the employment opportunity policy for persons with disabilities is established by the government that aims to provide employment opportunities and create employment opportunities for persons with disabilities to create equal employment rights between persons with disabilities and normal society so that discrimination against persons with disabilities can be prevented is eliminated. this study aims to look at the implementation of employment opportunities policies for persons with disabilities in pekanbaru city and the factors that influence the performance of these policies. the research method is descriptive qualitative data collection techniques using interviews, observation, and documentation. the results of this study are the finding of deficiencies that must be considered to be improved, namely in implementing responsiveness (lack of socialization) so that policy implementation has not run optimally in pekanbaru city. researchers also found several factors that influence the implementation of this policy in pekanbaru city, namely the objectives of the policy, human resources, economic conditions, as well as the response and participation of the target group. keywords: implementation, job opportunities, persons with disabilities introduction citizens' equal rights refer to equality in all elements of life for every citizen in a country. political, economic, socio-cultural, educational, and, of course, legal rights are all included. ethnicities, cultures, religions, groups, customs, and physical conditions vary significantly among indonesians. every citizen's equal rights must be non-discriminatory, with no distinction made between individuals based on their circumstances, and all citizens have the same rights. jenkins defined public policy as a sequence of interrelated decisions made by a person or group of political actors related to the goals that have been stated as well as strategies to attain those goals in given conditions (wahab, 2016). in principle, decisions do not exceed the actor's power constraints. public policy also must be linked to activity achieving a specific goal or objective. however, the plans of government operations are not always easy to fulfil, the idea that policies contain actions with a purpose (agustino, 2016). according to the 1945 constitution, articles 27 to 34 of chapter x to chapter xiv, every citizen has equal status in law and government, equality in labour and a decent existence (economy), equality of freedom of association and gathering (politics), and equality in human rights. equality of rights necessitates that all citizens, especially vulnerable groups such as publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 104 people with disabilities, be treated similarly by everyone. but, unfortunately, individuals with disabilities are rejected in all parts of life due to prejudice, stigma, discrimination, and the belief that people with impairments cannot enjoy a good life. persons with disabilities are members of the community who have the right to remain in the local community. in education, health, employment, and social services, people with disabilities must receive the required assistance. in terms of human rights, the rights of people with disabilities are classed as special rights for specific groups of people (manan, 2001). according to goffman (ladipa et al., 2020), the leading social problem faced by people with disabilities is that they are not standard on a fundamental level, causing people around them to feel uncomfortable or unable to interact with them, with the perception that they are unable to do so on all counts and are the problem. people with disabilities are grouped into three categories: people with physical disabilities, people with mental disabilities, people with physical and mental disabilities or multiple disabilities. people with physical disabilities consist of the physically disabled, the blind, the deaf, the speech impaired, and the chronically disabled. mentally disabled and hardwired persons both suffer from mental disabilities. a person with physical and mental disabilities or multiple disabilities has two or more disabilities. persons with disabilities condition impairs their ability to participate in social life, leaving them in desperate need of encouragement and aid from those around them. people with disabilities face unquestionably more significant challenges than those faced by the general public, such as barriers to public services, education, health, and work. however, mental or physical disabilities should not prevent people from attaining constitutional rights. lack of education, lack of skills training and professional training, lack of work prospects, lack of recognition, and lack of trust are all factors that contribute to the disparity in the lives of individuals with disabilities and those without disabilities. social welfare for those with impairments must be on par with citizens in ideal physical and mental health. on the other hand, many indonesians continue to live in poverty, displaying signs of vulnerability, powerlessness, support, and inability to express their goals. according to figures from the central statistics agency, the number of impoverished people in indonesia in 2019 was estimated to be 25.14 million, or 9.82 % of the overall population (bps, march 2019). this number fell by 530 thousand persons from september 2018 to march 2018 and 805 thousand persons from march 2018 to september 2018. the riau province regional regulation number 18 of 2013 concerning the protection and empowerment of persons with disabilities states that every person with a disability has the same opportunity and treatment in obtaining a job according to their abilities, competencies, types, and types degrees of disability. one of the most severe issues that people with impairments confront is finding work. according to sumarsono (habibi & nugroho, 2019), job opportunities in occupations that have been filled and still vacant or have not been filled. meanwhile, according to w. sravistha (priyono & wirathi, 2016), job opportunities is conditions that indicate the number of available jobs that the workforce can accept. according to van meter and van horn (winarno, 2008), policy implementation is an activity based on a previous decision. the action encompasses decision making efforts and activities at a certain point in time, as well as big and small policy efforts indicated by the policy, the implementation of which leads to the set objectives. daniel a. mazmanian and paul sabatier define implementation as knowing what happens before a program is declared valid or formed. therefore, the events and actions that occur prior to adopting guidelines in the country that publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 105 contain efforts to administer and generate real consequences or effects on events or society are the focus of attention (wahab, 2008). many disabled people in pekanbaru require employment. nowadays, the considerable number of disabled individuals is undoubtedly a significant source of concern for the pekanbaru city government, especially badan kepegawaian dan pengembangan sumber daya manusia (bkpsdm) pekanbaru. according to data from bkpsdm pekanbaru, 933 persons with disabilities in pekanbaru city in november 2019. however, the figure is still fluctuating because many people with disabilities do not want to be documented (bkpsdm, november 2019). in order to address the problem of people with disabilities, the government opens up employment opportunities in government agencies through the acceptance of civil servant candidates (cpns), which takes place every year. at this cpns acceptance, there are general formations that the general public can apply for if they meet the requirements and remarkable formations for people who meet specific criteria. conditions or measures that are in accordance with the implementation of the cpns selection within the pekanbaru city government in 2019, namely from persons with disabilities who are included in the physically disabled group and are required to have a certificate from the government explaining the type/level of disability with the ability to listen, speak well, perform tasks such as analyzing, typing, conveying thoughts, seeing thoughts and being able to move using assistive devices. since 2018, the government has opened a special formation for persons with disabilities for cpns admissions. however, in 2019 there were only those who registered for this special formation for disabilities. it is possible that many people were unaware of this special formation for persons with disabilities in 2018. the following table presents the formation table for civil servants with disabilities in each district/city in riau province: table 1 formation of cpns with disabilities in each district/city in riau province in 2019 district/city general formation (can be applied by persons with disabilities) special formation for persons with disabilities bengkalis indragiri hilir indragiri hulu kampar kepulauan meranti kuantan singingi pelalawan rokan hilir rokan hulu siak dumai pekanbaru 19 1 11 3 1 2 2 4 1 2 2 2 3 3 2 2 5 source: bkpsdm and bkd every district/city (2019) according to table 1, each district/city opens cpns formations, both general and special, for people with impairments, with varying numbers according to regional needs. for example, bengkalis regency opened 2 special formations for people with disabilities, indragiri hilir regency opened 19 general formations that people with disabilities can apply and 2 special publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 106 formations for people with disabilities, indragiri hulu regency opened 4 special formations for people with disabilities, kampar regency opened 1 general formation that people with disabilities can apply and 1 special formation for people with disabilities, meranti islands regency opened 2 special formations for people with disabilities, kuantan singingi regency opened 2 special formations for people with disabilities, pelalawan regency opened 2 special formations for people with disabilities, rokan hilir regency opened 3 special formations for people with disabilities, rokan hulu regency opened 11 general formations that people with disabilities can apply and 3 special formations for people with disabilities, siak regency opens 2 special formations for people with disabilities, dumai city opens 3 general formations that people with disabilities can apply and 2 special formations for people with disabilities disability, and pekanbaru city opened 1 general formation that persons with disabilities can apply and 5 special formations for persons with disabilities. based on data from bkpsdm pekanbaru, the following table shows the number of allocations for cpns formations for individuals with disabilities and the number of persons with disabilities who have succeeded in becoming civil employees in pekanbaru city: table 2 allocation of cpns formation for persons with disabilities and who have become civil servants (pns) in 2019 in pekanbaru city position formation allocation become civil servant class teacher english teacher public health extension librarian personnel analyst (general) financial statement compiler 1 2 2 1 1 1 general fill 2 general fill general fill 1 total 8 3 source: bkpsdm pekanbaru table 2 shows that the city of pekanbaru has opened one general formation to which people with disabilities can apply, as well as five special formations for people with disabilities, each with a quota of 8 people, which are currently filled by three people with disabilities who have officially become civil servants, namely two people as english teachers and one person as financial statements. researchers found a phenomenon, according to data from the pekanbaru bkpsdm, just a few people with disabilities in pekanbaru city have registered for the 2019 cpns acceptance formation. among people with impairments, there are still those who have low self-esteem and believe they cannot work. then there's the absence of socializing and information provided through arranging events for disabled individuals, resulting in only a handful of them getting jobs. this study focuses on equality of employment opportunities (employment rights) for persons with disabilities in pekanbaru city because employment possibilities for persons with disabilities provide a strong feeling of meaning to the beneficiaries and have a long term impact. especially if the aid is in the form of appropriate labour to promote the well being of disabled individuals, this study also hopes to learn more about policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies and to learn about the factors that determine policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 107 the writers incorporate the results of prior investigations conducted by the authors as comparison material in this study. the following are previous studies related to this research, undertaken by sri wahyu wijayanti entitled "implementation of affirmative policies for persons with disabilities in the employment sector in dki jakarta province" in 2019 (wijayanti, 2019). second, the research was undertaken by utami dewi entitled "policy implementation of quota for persons with disabilities to get jobs in yogyakarta city" in 2015 (dewi, 2015). third, the research was undertaken by dessy grestika ratna entitled "fulfillment of the rights of persons with disabilities in the employment sector in semarang city (implementation of central java regional regulation no. 11 of 2014 concerning the fulfillment of the rights of persons with disabilities)" in 2018 (dessy, 2018). finally, research was undertaken by karina putri dianni entitled "implementation of the manpower placement training and debriefing program for persons with disabilities by the west java province manpower transmigration service in 2018" in 2019 (dianni, 2019). the difference between this research and this research is the scope of the locus under study. this study was examined only in government agencies, which in previous studies reviewed extensively. in addition, differences are also seen in the place of research and the time of the study. methods in this study, a qualitative method was used with a descriptive approach. in this study, a qualitative method was used with a descriptive approach. qualitative research is a research method based on post-positivism philosophy or entrepreneurial philosophy that is used to research in a state of natural objects with the researcher's position as the key instrument. the data collection technique is triangulation (combining observations, interviews, and documentation); the data obtained leads to qualitative data; data analysis is inductive or qualitative; qualitative research results must understand the meaning and unique things, interpret phenomena, and generate hypotheses. (sugiyono, 2017). this is a field study, which means the researcher goes straight to the research site to make observations, conduct interviews, and gather the necessary documentation for the study. the research location is the location where the study is carried out. the most crucial phase in qualitative research is establishing the research site because determining the research location means that the object and purpose have been specified to make it easier for the writer to conduct the study. the research location in this study is the office of bkpsdm pekanbaru, located in the pekanbaru city government office complex, tenayan raya. the information for this study came from both oral and written sources and was collected and presented in the form of sentences or narratives. informants are interviewed or questioned by interviewers who are thought to grasp and master the data, information, or facts needed from a study item (bungin, 2011). informants in this study are head of procurement and dismissal bkpsdm pekanbaru and persons with disabilities who work in pekanbaru city government agencies (junior high school 11 pekanbaru dan junior high school 18 pekanbaru). this study uses analytical techniques that explain all data as entirely as possible according to related concepts and theories (sugiyono, 2017). the data from the interviews were written down as accurately and thoroughly as possible to create field notes. all of the data was then examined qualitatively so that it could be revealed according to reality. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 108 results and discussion policy implementation of employment opportunity for persons with disabilities is based on constitution (uu) no. 8 of 2016 about persons with disabilities and riau province regional regulation no. 18 of 2013 about persons with disabilities protection and empowerment. therefore, policy implementation of employment opportunity for persons with disabilities is a policy to supply and generate job opportunities for people with disabilities in order to achieve equal employment rights for people with disabilities and people without disabilities. people with disabilities work for the same reasons that everyone else does: making a living, putting their skills and abilities to use, and contributing to their communities and government organizations. people with disabilities will still be checked for their disability level, selected according to their respective abilities, and accepted if they are able to work in government agencies through the acceptance of cpns. people with disabilities will still be checked for their disability level, selected according to their respective abilities, and accepted if they can work. the merilee s. grindle implementation approach is discussed, along with two indicators, namely: content of policy 1. interest affected the target group's interests are linked to various interests that influence how a policy is implemented (agustino, 2020). for example, determining policy based on needs or resolving community issues (target groups). as a result, policies must be implemented to appropriately address the community's demands and problems. the employment opportunity policy for persons with disabilities is implemented based on the interests of persons with disabilities who need work in order to improve their welfare, do not face discrimination, and receive the recognition that persons with disabilities can work despite their limitations, according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies. according to one of the people with disabilities who work in pekanbaru city government agencies, this policy is genuinely intended for people with disabilities who have the competence and are allowed to work in government agencies, including himself, who is classified as a person with mild disability and is eligible to participate in cpns 2019 acceptance. 2. type of benefits the type of benefit is to demonstrate that a policy must demonstrate the positive impact it has when it is implemented (agustino, 2020). for example, if a policy is created to address a community problem, the problem must be addressed with the intended policy to be beneficial.the benefits of the employment opportunity policy for persons with disabilities, according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, are the fulfilment of basic needs for persons with disabilities, ensuring the implementation of social interaction of persons with disabilities in the community, improving the welfare of persons with disabilities, and develop a society that values diversity and distinction, often known as an inclusive society. a policy that allows people with impairments to work encourages the community to work hard. with enthusiasm possessed by people with disabilities, they will naturally be motivated publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 109 not to be lazy at work because people with disabilities who have limits do not see constraints as hurdles to achievement. 3. extent of change envision a policy has a target to be achieved (agustino, 2020). the degree of change is a positive change that occurs due to the existence of a policy that is created and implemented. a measure of a policy's success can be seen in the difference between before and after the policy is implemented. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the degree of change desired by policy implementation of employment opportunities for persons with disabilities in government agencies is that there is no discrimination against persons with disabilities, people with disabilities are offered the same career chances as the general public, and they compete after being assessed for their level of disability and approved based on their abilities, transforming the notion that people with disabilities are powerless into a feeling of empowerment. the feeling of being helpless or powerless can come from anyone, including a disabled person's family. however, a person with a disability will undoubtedly become more empowered for his family due to his work. as a result, even a disabled person can become the family's primary breadwinner and improve their financial status. 4. site of decision making policy implementers are not without flaws, and as a result, policy implementers occasionally devise alternative ways and make decisions to bring policy to fruition. decisionmaking is the act of choosing between two or more problem-solving alternatives. according to a policy's objectives, it can be regarded as an evaluative action to achieve the best results. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the site of decision making on difficulties that arise during the execution of the job opportunity policy for people with disabilities is set in stone, specifically, the cancellation (disqualification) of participation if a mistake occurs. on the other side, implementers aim to avoid mistakes as much as possible by confirming twice. according to bkpsdm's head of procurement and dismissal statement, verification checks were conducted twice, the first by the verifier and the second by the supervisor. because there are three examinations in total, the chances of an error are pretty low. however, there will be a final check by badan kepegawaian negara (bkn). if the verifier or supervisor makes an error, bkn will identify it. if an error is discovered, the participant will be disqualified. 5. program implementor knowledgeable and capable implementers are required (agustino, 2020). the policy's implementation program must also be carried out in accordance with the policy's contents, in accordance with the needs, on target, and in the correct environment, and, of course, the program's selection must affect the policies developed so that the policy's level of success is as predicted. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the program on the job opportunity policy for persons with disabilities, meaning the acceptance of candidates for civil servants (cpns) with the formation of persons with disabilities, has been appropriately and adequately publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 110 implemented, specifically implementing acceptance but also paying attention to the level of disability that can work and with the formation of persons with disabilities, persons with disabilities feel they have the same possibilities and are viewed in their own country as the general population (average). therefore, this case indicates that bkpsdm, as the program implementer, is competent in its fields and responsibilities, with proof of well-executed program implementation. 6. resources committed the engagement of resources is inextricably linked to the effectiveness of a policy. human resources, time resources, and financial resources are all resources that aid in implementing a successful policy. a. human resources human resources are the most significant and influential resources. they are implementers who assist in the implementation of policies. the policy's implementers must also be competent and act in accordance with their respective sectors to ensure that no mistakes are made. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the number of human resources involved in the employment opportunity policy for persons with disabilities is sufficient. in the implementation of the acceptance of cpns with disabilities, the implementing committees, both administrative examiners and doctors, who check the disability level of persons with disabilities are also specialists who master their fields to find out whether they are able to work or not, specifically an occupational specialist who focuses on identifying a person's health risks in the workplace. according to data from bkpsdm, the implementation of cpns acceptance involves the mayor as the person in charge, deputy mayor as a deputy in charge, city regional secretary as chairman, assistant general administration as vice-chairman i, assistant for government and people's welfare as deputy chairman ii, assistant for economics & development as vicechairman iii, head of bkpsdm as secretary, as well as members namely head of bappeda, head of bpkad, inspectorate inspector, head of dinas pendidikan, head of dinas kesehatan, bkpsdm employees who have been selected, and occupational specialists. b. finansial resources human resources and the availability of financial resources are also critical to the policy's success. financial resources are money provided by the government for the implementation of programs. based on the results of interviews with policy implementers, financial resources in the job opportunity policy for persons with disabilities come from anggaran pendapatan belanja daerah (apbd) pekanbaru, there is no separate fund for disabled people because all cpns acceptance funds, both general and disability, are combined and not separated. c. time resource the use of available time impacts policy implementation; for example, by utilizing this time, it is possible to recruit workers with disabilities. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, from the start of the cpns acceptance program for individuals with disabilities until completion and getting nip from publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 111 public servants with disabilities who have been accepted, time resources in the employment opportunity policy for persons with disabilities are used throughout the year. furthermore, for those with disabilities, the registration and processing time is likewise regarded as adequate. context of policy 1. power, interest, and strategy of actor involved a program for implementing a policy can also measure the implementer's power capacity, the target group's interests, and the implementer's strategy for realizing these interests and assist an assessment of the opportunities for fulfilling the policy's objectives. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the power over policy implementation of employment opportunities for persons with disabilities in pekanbaru city government agencies is by bkpsdm pekanbaru. while the targets of this policy are apparent, specifically the welfare interests of people with disabilities, who have access to the same job prospects as the general public in government institutions. the strategy to realize this policy is the steps and actions taken by the implementer. in this employment opportunity policy for persons with disabilities in a government agency, the strategy of bkpsdm is to provide information and increase awareness. in the implementation process, the implementers involved are genuinely in accordance with their fields with two checks (verification) to avoid mistakes. 2. institution and regime characteristic a policy and the target group of the policy indicate the characteristics of the institutions and authorities who will implement the policy. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the implementation of employment opportunities policies for people with disabilities in government agencies, particularly the implementation of the cpns acceptance program for people with disabilities in pekanbaru city, is carried out by relevant regional offices in accordance with their primary duties and functions, namely bkpsdm pekanbaru, which is in charge of determining disability formations that will be opened based on needs and various considerations. 3. compliance and responsiveness the policy's implementer must become more sensitive to the demands of the target group in order to get their full support and raise their understanding of the policy's implementation process so that it can be implemented appropriately. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the compliance of the implementers or implementers of the employment opportunity policy for persons with disabilities in government agencies is very appropriate so that the main objectives of the policy are realized well too. meanwhile, the responsiveness of policy implementers is also good, and there is a service for asking questions. still, there is a lack of socialization, so people with disabilities seek additional information on their own rather than directly from bkpsdm. they are also unaware of the service for asking questions from bkpsdm. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 112 influencing factors of policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 1. purpose of policy a policy must have a goal for the policy to be implemented properly, explicitly, and in the appropriate direction and avoid different problems or misunderstandings between the implementor and the target group that may arise during the process. the policy's success is also determined by the achievement of the policy's objectives. the goals must also be in line with current social, cultural, and economic conditions in order to achieve a high success rate. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, implementors and target groups agree on the goal of this government agency's policy on employment opportunities for people with disabilities, which is to improve the welfare of people with disabilities by giving them equal opportunities to work in government agencies based on their skills and abilities. in addition, the goal of this policy is to be used as a reference to see if a policy has been correctly implemented. of course, this government agency's employment opportunity policy for people with disabilities has been running and realized well. 2. human resources human resources are unquestionably crucial to a policy's success. human resources are in charge of putting programs into action. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, there are a total of 30 program implementers, including 20 verifiers, ten supervisors, and occupational specialists. the number of human resources involved in implementing the policy is sufficient. in collaboration with dinas kesehatan, which selects occupational specialist doctors who are competent in this field, can identify health risks that a person may face in the workplace. therefore, it is clear that with qualified implementers and strong cooperation between implementers and stakeholders, the policy of employment opportunities for persons with disabilities is efficiently implemented in pekanbaru city government agencies. 3. economic conditions external factors also influence the success of a policy, that is, economic conditions. economic conditions determine the target group to whom the policy will be implemented. by looking at the economic conditions in society, especially people with disabilities, the economic conditions that existed before the policy are considered, and the projected economic conditions can be calculated after the policy is implemented. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the economic conditions of people with disabilities are mostly lower middle class and entrepreneurs as tailors and traders. therefore, by looking at the economic conditions, the policy on employment opportunities for persons with disabilities in government agencies is determined. with this policy, it is hoped that changes in the economic conditions of persons with disabilities will be better by participating in the cpns acceptance program and working in pekanbaru city government agencies. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 113 4. response and target group participation the influence of group participation on the implementation of a policy is also essential. a policy will not be implemented adequately if the target group is not passionate and participates. according to the results of interviews with policy implementers and target groups, namely persons with disabilities who work in government agencies, the response and participation of persons with disabilities has been enthusiastic. still, only some of them are educated and feel capable. more are terrified of the bizarre perspectives that people with disabilities often receive, resulting in a lack of will and uneducated many. conclusion policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies concluded that it went well. however, there are still deficiencies, and there is a need for improvement in the aspect of implementing responsiveness. for example, it can be seen that during field research, researchers discovered that information about the availability of a specific formation for people with impairments had to be sought out by the community without any notification from the implementer, namely badan kepegawaian dan pengembangan sumber daya manusia (bkpsdm) and for the service of asking questions, there are still a lot of people who don't know and are stumped when it comes to overcoming the obstacle up against. many persons with disabilities are unaware that the acceptance of candidates for civil servants (cpns) also opens special formations for them due to a lack of socialization and information from bkpsdm pekanbaru regarding the availability of special formations for people with disabilities. in fact, this special formation for people with disabilities can encourage people with disabilities to remain confident despite their limits because they will compete against other people with disabilities based on their respective talents. only a few persons with impairments registered due to a lack of socializing and information. in this case, bkpsdm pekanbaru should do more public outreach to inform the public about the availability of special formations for people with disabilities at cpns admissions and service facilities for asking questions about potential difficulties. references agustino, l. (2016). dasar-dasar kebijakan publik (edisi revisi). in alfa beta. agustino, l. (2020). dasar-dasar kebijakan publik: edisi revisi ke-2. bandung, alfabeta. bungin, b. (2011). penelitian kualitatif, edisi kedua. jakarta: prenada media group. dessy, g. r. (2018). pemenuhan hak penyandang disabilitas bidang ketenagakerjaan di kota semarang (implementasi perda jawa tengah no. 11 tahun 2014 tentang pemenuhan hak penyandang disabilitas). diponegoro university. dewi, u. (2015). implementasi kebijakan kuota bagi penyandang disabilitas untuk mendapatkan pekerjaan di kota yogyakarta. natapraja, 3(2). dianni, k. p. (2019). implementasi program pelatihan dan pembekalan penempatan tenaga publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 103-114 e-issn 2715-9256 ============================================================================= daffa nadya adriana & sujianto policy implementation of employment opportunity for persons with disabilities in pekanbaru city government agencies 114 kerja bagi penyandang disabilitas oleh dinas tenaga kerja transmigrasi provinsi jawa barat pada tahun 2018. habibi, m., & nugroho, r. (2019). pelatihan desain grafis untuk memperoleh kesempatan kerja di upt pelatihan kerja surab. jpus: jurnal pendidikan untuk semua, 3(1), 17–26. ladipa, c., aristi, n., & alnashava, p. (2020). motif penggunaan media sosial bagi penyandang disabilitas netra (studi kasus mengenai motif penggunaan facebook bagi penyandang disabilitas netra pada terapis pijat). mediakom: jurnal ilmu komunikasi, 3(2), 197–209. manan, b. (2001). perkembangan pemikiran dan pengaturan hak asasi manusia di indonesia. yayasan hak asasi manusia, demokrasi, dan supremasi hukum. priyono, d., & wirathi, i. (2016). analisis hubungan ekspor, pertumbuhan ekonomi, dan kesempatan kerja di provinsi bali: pengujian vector auto regression. e-jurnal ekonomi pembangunan universitas udayana, 5(12), 165288. sugiyono. (2017). metode penelitian kualitatif: untuk penelitian yang bersifat: eksploratif, enterpretitif, dan konstruktif. in alfabeta. wahab, a. (2016). keberpihakan kebijakan pemerintah pada sektor usaha rakyat perspektif ekonomi islam (studi kasus keberlangsungan pasar tradisional). tsaqafah, 12(1), 167– 186. wahab, s. a. (2008). pengantar analisis kebijakan publik. universitas muhammadiyah malang press. malang. wijayanti. (2019). analisis implementasi kebijakan afirmatif bagi penyandang disabilitas dalam bidang ketenagakerjaan di provinsi dki jakarta. winarno, b. (2008). globalisasi: peluang atau ancaman bagi indonesia. erlangga. microsoft word manuskrip 6.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 134 implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 1rohman hakim, khaerul umam, husen saeful anwar 1uin sunan gunung djati bandung, indonesia;rohmanhakim@uinsgd.ac.id received: august 9, 2021; in revised: november 29, 2021; accepted: december 24, 2021 abstract this study aimed to analyze the application of e-government through samsat mobile jawa barat at the regional revenue agency of west java province. the e-government theory was employed in this study which includes (1) content development, (2) competency building, (3) connectivity, (4) cyberlaw, (5) citizen interface, and (6) capital. the research approach is qualitative—data collection techniques by interview, observation and documentation. the data analysis technique is based on creswell's thinking with a bottom-up hierarchical approach model. the results of this study indicate that the implementation of e-government through samsat mobile west java in the regional revenue agency of west java province has been running quite well. although based on idrajati's e-government theory, several criteria need to be improved. first, the connectivity criteria are relatively good. while cyberlaw criteria must be explicitly added. finally, the capital is sufficient as it is mainly on the apbd. while cyberlaw criteria must be expressly added because it only follows the central government's rules. the citizen interface criteria still need to be developed because it only has two channels: the website and the android application. finally, the capital is sufficient as it is mainly on the apbd. keywords: local government, e-government, road tax, sambara introduction there are many sources of state income in indonesia, one of which is taxes in accordance with the statement of the ministry of finance of the republic of indonesia in 2019 that the most extensive state revenue is in the tax sector. this can be seen from the 2019 apbn, with state revenues of 2165.1 trillion, taxes providing revenue of 1,786.4 trillion. this means that taxes contribute 82.5% of all state revenues (ministry of finance of the republic of indonesia, 2019). therefore, taxes have an essential contribution to the country's development that the community can utilize. law number 28 of 2007 article 1 paragraph 1 explains that tax is a mandatory contribution to the state-owned by individuals or entities that are coercive based on the law, without receiving direct compensation and being used for the state for the greatest prosperity of the people. tax is defined as payment for the state owed. it can be imposed on taxpayers in accordance with applicable regulations, with no feedback, which can be directly appointed and utilized in financing state expenditures related to the interests of government and state publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 135 governance (hilarius, 2007). taxes can be divided into two groups according to the collection agency, namely: (1) taxes managed by the central government, namely taxes used in financing state affairs; (2) taxes that local governments manage both at the district/city and provincial levels, the proceeds of which are used for the costs of their regional affairs (official, 2014). according to law number 28 of 2009 concerning regional taxes and regional levies mentions that the types of regional taxes, especially provincial taxes, are divided into five types of taxes, namely: motor vehicle taxes, transfer fees for motorized vehicles, motor vehicle fuel taxes, surface water taxes, and cigarette taxes. the great potential for local tax revenues is found in motor vehicle taxes that can finance regional development. according to west java provincial regulation number 13 of 2011 explained that at least 10% of the proceeds from motor vehicle tax revenues in west java, including those distributed to regencies/cities, were allocated for road construction and maintenance and improvements in improvements public transportation modes and facilities. motorcycle tax revenue in west java is also income that can contribute to the implementation of west java regional government programs such as west java culture-based character education (masagi), prosperous economic community (mesra), champion economic productive village (bumdesa juara), jabar saber hoaks, and others (mubarok, muslim, & diartama, 2019) the potential for motor vehicle taxes in west java can be increased due to an increase in motorized vehicle ownership in west java, growing every year. people assume that motorized vehicles are a necessity that must be met. this is evidenced by the data on the growth of motorized vehicles in west java which is presented in table 1 below: table1 growth in the number of motorized vehicle ownership in west java in 2016-2019 (in units) year number of motorized vehicles (in units) 2016 16,085,121 2017 17,346,565 2018 16,766.143 2019 17,172,607 source: west java provincial revenue agency, 2020 table 1 shows that motor vehicle ownership in west java from 2016-2019 has increased. in 2016, ownership of motorized vehicles in west java amounted to 16,085,121 units. in 2017, an increase of 1,261,444 units, totaling 17,346,565 units. however, in 2018 it became 16,766,143 units due to segregating data on the potential for active and passive motorized vehicles. then, in 2019 it increased by 406,464 units, 17,172,607. the increase in ownership of motorized vehicles in west java shows the potential for tax revenue is also getting bigger. along with the growth of motorized vehicle ownership in west java, the bapenda of west java always increases the target of motor vehicle tax revenue each year, shown in table 2. below. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 136 table2 target and realization of motor vehicle tax revenue in west java in 2016 – 2019 year target (rp) realization (rp) percentage (%) 2016 5,928,266,000,000 6185,202,921,550 104.33 2017 6,140,280,000,000 6,534,054,655,292 106.41 2018 7,180,342,000,000 7,540,770,278,845 105.02 2019 8,034,519,000,000 8,174,357,408,900 101.74 source: regional revenue agency of west java province table 2 shows that the motor vehicle tax target for the last four years has constantly increased. uniquely, the percentage of achieving the tax revenue target has consistently been above 100% for the past four years. based on this, the west java province motor vehicle tax revenue can be said to be successful in accordance with the increase in the number of motorized vehicle ownership, and it is indicated that there is a contribution from the awareness of motor vehicle taxpayers and the implementation of e-government carried out by the west java bapenda. the implementation of e-government may influence optimal motor vehicle tax revenue in west java carried out by the west java bapenda. however, west java bapenda still has to carry out innovations and particular strategies to realise targeted tax revenues can be achieved. the achievements in 2019 were inseparable from the efforts of the west java province bapenda in seeking the potential for existing motor vehicle taxes, one of which was the local government's move through bapenda to conduct e-government. this is supported by the issuance of presidential instruction of the republic of indonesia number 3 of 2003 concerning national policy and strategy for e-government development. this shows hope from the central government to concentrate on e-government development. according to the world bank in irawan (2013), e-government is interpreted as a government that uses information technology to interact with the public, business actors, and the government environment. the technology used aims to provide quality services to the community, increase interaction with business people, more efficient government management, and encourage the public through access to information. however, the oecd in indrayani (2020) explains e-government more simply, namely the use of ict, particularly the internet, which is used as an instrument to realize quality government. meanwhile, according to the new zealand government in risnandar (2014) means that e-government is implementing efficient government with the use of ict. while wescott in indrajit (2004) describes e-government as the use of ict in developing efficiency and effectiveness of governance by providing more convenient government services and making information or government affairs accessible to the public directly and quickly and making government accountable to the public, from the several explanations that institutions and experts explain about e-government above in general, a conclusion can be drawn that e-government is the use of ict by the government to provide easy access to services for the public, business people, and government environments by utilizing web-based applications. internet, which aims to efficiency and effectiveness in the administration of government affairs and providing services to the public. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 137 the effectiveness and efficiency of public services can be realized through the implementation of e-government (pledge, banga, & nature, 2020). the performance of egovernment aims to provide better services to the community, provide services without the intervention of public officials, and minimize long queue systems in order to provide efficient and effective services. so that the objectives to be achieved from the implementation of egovernment are: 1) improving the quality of public services through the use of it in the process of administering government; 2) establishing clean governance and being able to adapt to the demands of society; 3) improve government organization, governance and workflow (depkominfo ri, 2004). in realizing the goals of e-government according to indrajit (2007) revealed that six criteria must be met in the implementation of e-government, namely: 1) content development, which involves developing applications (software), selecting technical standards, using programming languages, database system specifications, user interface protocols, and others; 2) competency building, involving training and development of competence and expertise of all human resources in various government sectors; 3) connectivity, refers to the availability of information and communication technology infrastructure where e-government will be implemented; 4) cyber laws, regarding the existing legal framework and documents related to the ins and outs of e-government activities; 5) citizen interfaces, involving the development of various access channels that every citizen and e-government stakeholders can use anytime and anywhere. finally, 6) capital concerns the e-government project capital model, especially regarding costs after the project is completed, such as maintenance and development. here, the team had to consider the types of revenue models used in government. the e-government criteria above will be used to analyze the implementation of egovernment in the motor vehicle tax service system in west java province. e-government on motor vehicle taxes in west java province has also developed with e-system-based services, such as sambara (samsat mobile jawa barat), e-samsat, and j'bret samsat. the e-government product in the motor vehicle tax service system issued by the west java bapenda is samsat mobile west java (sambara), an application for android-based motor vehicle tax whose purpose is to be a solution to the problem of motorized vehicle taxpayers. the features in this application consist of a guide to carry out vehicle tax payments offline coming to the samsat office or online through other services such as e-samsat, drive-thru samsat, mobile samsat, and most recently, j-bret samsat, and the payment can be made. implemented at tokopedia, alfamart, indomaret, and others. in addition, there are also features for checking vehicle data, a map of the samsat office location, and other additional features. with the west java samsat mobile application, motor vehicle tax revenues are increasing, as evidenced by the information submitted by the minister of administrative and bureaucratic reform that the receipt of motor vehicle taxes through sambara-based egovernment has increased significantly starting in 2018 worth rp. 114,837,583,800 as many as 210,821 vehicles, and increased in 2019 to rp 406,620,726,100, as many as 524,242 vehicles. on june 16, 2020, the payment of motor vehicle tax through the sambara service was rp. 221,700,079,900, totalling 261,671 vehicles. it was informed, although, in the conditions of the covid-19 pandemic, income did not decrease, it increased (pr of menpanrb, 2020). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 138 figure 1 display of the sambara application (samsat mobile jawa barat) on the play store source: research results (processed by researchers), 2021 based on figure 1. the public, especially west java motor vehicle taxpayers, are very enthusiastic about e-government in pkb services through the west java samsat mobile, as evidenced by the access and download of the sambara application, which reaches more than 1,000,000 users. this shows that pkb obligators in west java prefer to pay their motor vehicle tax through services that are easily accessible. the existence of e-government also has many contributions to help increase motor vehicle tax revenues. this is supported by the oecd in (darmawan, 2011)which states that egovernment has benefits including 1) increasing efficiency; 2) help achieve specific policy outputs; 3) contribute to achieving economic policy objectives; 4) be a significant supporter of reform; 5) can help trust between government and society. therefore, the authors are interested in researching the implementation of e-government in the motor vehicle tax service system in west java province. this study aims to analyze how the implementation of egovernment in the motor vehicle tax service system using 6 (six) criteria proposed by richardus eko indrajit. the previous research that became the author's reference was risnandar's research entitled "analysis of e-government in improving public services at the communication and information office of central sulawesi province". this study aims to determine the implementation of e-government in improving public services at the communication and information office of central sulawesi province. the results of this study indicate that the implementation of e-government in improving public services at the communication and information office of central sulawesi province on the criteria for capital, content development, and connectivity has gone quite well. however, competency building and citizen interface requirements are not given much attention. at the same time, cyber laws are not assessed because they are national, so they need to be improved by the central government. in essence, there are two problems faced in implementing e-government implementation. first, the availability of human resources, especially those with the it background and technical personnel, to solve administrative problems and digital information. second, the lack of competent human resources in the it field and a technical team that can solve administrative and digital information problems (risnandar, 2014). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 139 in addition to the research above, the reference for this research is ari ramdani's research entitled "descriptive analysis of sambara application service innovation". this study aims to explore what is related to the usefulness of sambara service innovation and find out what causes the west java provincial bapenda to be able to innovate west java samsat mobile application services. this study indicates that the community is helped by the sambara application, which is used to pay motor vehicle taxes, which can be done where and when and can achieve the target of motor vehicle tax revenue in west java province. this study also found supporting factors that led to the presence of the west java samsat mobile application, including political will from officials (ramdani, 2020). the novelty of this research is that this research focuses on analyzing the application of e-government in the motor vehicle tax service system in west java province, which has the sambara application (samsat mobile jawa barat), which does not yet exist in other areas. the components or criteria used in analyzing the implementation of e-government in the vehicle tax service system refer to the thoughts of richardus eko indrajit, namely: 1) content development; 2) competency building; 3) connectivity; 4) cyber laws; 5) citizen interface, and 6) capital. methods the approach used in this research is qualitative. this approach aims to understand a phenomenon and understand phenomena that are not widely known (strauss & corbin, 2003). the type in this study uses a descriptive kind, which comprehensively describes and understands the symptoms that occur in the field to analyze the application of e-government in the motor vehicle tax service system at bapenda west java. this study uses data collection techniques in observation, interviews, documentation, and audiovisual materials. in the observation technique, the researcher observes activities at the research site by recording or recording in a structured or semi-structured manner (creswell, 2019). in addition, this study conducted face-to-face interviews for crucial informants and key informants while supporting informants were interviewed by telephone. to determine the informants in this study, the researchers chose a purposive sampling technique because the researchers chose the best participants/research informants and research locations in order to assist researchers in understanding and analyzing the implementation of e-government in the bapenda west java. to confirm the results of the interviews carried out, the researchers also conducted a documentation study through official data from the relevant agencies, namely the regional revenue agency of west java province. in addition, the researcher also confirmed through audiovisual materials by studying the main website page and the official application from the west java bapenda. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 140 table 3 research informants no name job/position amount 1 an head of data management and revenue application section of bapenda west java province 1 person 2 yu public relations of the regional revenue agency of west java province 1 person 3 x and y sambara application users 2 persons total 4 people source: research results (processed by researchers), 2021 information: 1. key informants: an 2. main informant: yu 3. supporting informants: x and y the documents analyzed to achieve the objectives of this research are archives related to the application of sambara, both photo archives, letter archives and existing diaries. furthermore, this study's data analysis technique model is based on creswell's thinking with a hierarchical approach from the bottom up. the initial stage of this model is processing data involving interview transcripts and other data collection, then rereading the entire data, then coding or coding the data into several categories. categories generated from the coding process will be described in the form of a report, furthermore, by interpreting the data or making interpretations as the last step of this data analysis technique (creswell, 2019). table 4 variable operation no study indicator data collection technique 1 content development the suitability of system development is carried out on applications that are applied to the community's needs. observation, interview, or audio-visual material 2 competency building there is training and competency development for each employee. observation, interview, or documentation 3 connectivity availability information and communication technology infrastructure, both software and hardware observation, interview, or audio-visual material 4 cyber laws strength legal rules that underlie the implementation of e-government in related institutions observation, interview, or documentation 5 citizen interface easy access for the community and stakeholders e-government. observation, interview, or documentation 6 capital sources of capital in the implementation of e-government and flow budget allocation for egovernment implementation. observation, interview, or documentation source: research results (processed by researchers), 2021 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 141 results and discussion the west java provincial revenue agency is an agency in west java authorized to collect motor vehicle taxes. in collecting motor vehicle taxes, the west java bapenda implemented an e-government system through the samsat mobile jawa barat, which began to be implemented in april 2018. the samsat mobile jawa barat sambara) is an android-based application whose goal is to increase motor vehicle tax revenues and solutions for motorized vehicle taxpayers who are still lazy to pay taxes offline or come directly to the samsat office. in addition, the sambara application is expected to increase regional income from the motor vehicle tax sector. to analyze the implementation of e-government through this sambara application, the researchers conducted an analysis based on the theory of richardus eko indrajit, through 6 criteria, namely; 1) content development; 2) competency building; 3) connectivity; 4) cyber laws; 5) citizen interface, and 6) capital. following are the results of the research analysis that the researchers conducted on several criteria for implementing egovernment. content development the first criterion that must be considered in implementing e-government based on richardus eko indrajit's theory is content development. according to indrajit (2007), what is meant by content, development is the existence of development both in terms of the implemented e-government system and the human resources that carry out the development of the system. regarding the system development carried out by the west java bapenda in implementing e-government through the samsat mobile jawa barat, the head of the data management and revenue application section of the west java bapenda said: "there is development in the west java samsat mobile application. the first version of the sambara application is only a tax info service. however, now it has grown to be able to provide payment codes that can be paid through banking payment channels and others, now it is growing again that payments can be made on the sambara application with one hand.” (interview, wednesday, april 14 2021). based on the expression of the head of the data management and revenue application section of the west java bapenda, this means that there is a development in the motor vehicle tax service system of the west java bapenda through an android-based application. although initially, they only provided information on tax services, they can now offer payment codes and make tax payments through banking payments and other merchants. in addition, the development of this system is also assisted by external parties from the west java regional revenue agency. however, based on information from the west java bapenda website, the sambara application can be downloaded only through the playstore, specifically for android users (bapenda west java, 2021). that way, the west java samsat mobile application cannot be accessed by ios-based gadget users. however, based on information from the jabar digital service website, west java people do not only use android-based gadgets to access services from the government. for example, it can be seen from the pikobar application developed by jabar digital service and collaborated with several communities and volunteers. the pikobar application is a medium of information and communication in handling the coronavirus in west java. even as of september 1, 2020, the number of downloads for pikobar has reached more than one million ios and android users (jabar digital service, 2020). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 142 this shows that especially the people of west java and generally in indonesia do not only use android-based gadgets in getting services from the government. so, it is necessary to develop a system from the sambara application so that it can be downloaded and used by the people of west java, especially motor vehicle taxpayers who use ios-based gadgets. therefore, the development of this system needs to be updated regularly in order to improve the comfort and convenience of motorized vehicle taxpayers in paying their taxes. competency building competency building or competency formation is a fundamental second criterion in the implementation of e-government. according to indrajit (2007), competence here is defined as the existence of training and development of competence or expertise of all employees in related agencies. it can also be interpreted as the state of human resources mastering according to their fields. for example, some employees control the management of application and website assets in terms of design and content or employees who can repair the damage that exists in the built applications. based on the results of interviews with the head of the data and application management section of the west java bapenda, the employees of the west java bapenda in charge of managing the sambara application were given training and development to be able to carry out their duties. the training and development provided are in the form of soft skills training, but in the current condition, soft skills training is carried out online due to the pandemic. figure 2 display of the west java bapenda website in the sambara column source: research results (processed by researchers), 2021 when viewed from the appearance of the design and content of the west java bapenda website in the sambara column, which only provides information about the explanation of sambara and has not displayed other content related to the sambara application, for example, the steps in making vehicle tax payments online through the sambara application or the sambara application. other content. this shows that the development and training provided to west java bapenda employees still need to be improved through content creation training for employees. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 143 the bapenda of west java province can provide development and training on internet management and installation, website design, and article writing to fill in the contents on the website and the sambara application. in addition, even though currently in the condition of the covid pandemic, the west java bapenda must continue to pay attention to comprehensive training and development for all its employees, both online and face-to-face. because if the training and development provided to employees are limited to online-only, then the employees cannot fully understand the training and development materials. in addition to paying attention to the implementation of training and employee development, west java bapenda must also pay attention to supporting facilities and infrastructure. although employees have been given appropriate training and development, without the availability of supporting facilities and infrastructure, the implementation of egovernment will certainly cripple (risnandar, 2014). connectivity connectivity is something that must be considered in the implementation of egovernment. according to indrajit (2007), connectivity can be interpreted as information and communication technology infrastructure availability in locations where e-government is implemented. according to the results of an interview with the head of the data and application management section of the west java bapenda, the connection in the west java region, precisely in the west java bapenda, is relatively good because providers in the west java area support it. in addition, west java bapenda has prepared several data centres that can minimize risks in the event of problems with existing infrastructure or connection systems. table 5 villages that receive strong cellular phone signals in west java year urban area rural area total 2018 2,514 2,420 4,934 2019 2,589 2.610 5,199 source: central bureau of statistics (processed by researchers), 2021 based on the results of interviews with the head of the data and application management section of the west java bapenda and table 5, it can be concluded that the connection and signal strength in west java province can be said to be stable because, in 2019, 5,199 villages had received a strong signal in west java. according to the results of interviews with west java samsat mobile users, it is said that the connection in using this application is smooth. there are no problems and obstacles. so, west java bapenda can be good in preparing the availability of connections and infrastructure for managing the sambara application. cyber laws the fourth criterion that can implement e-government successful is cyber laws or the power of legal instruments. according to indrajit (2007), what is meant by cyber laws is the existence of legal frameworks and tools ratified regarding the ins and outs of implementing egovernment. therefore, it is vital to prepare this legal instrument to prevent violations in the implementation of e-government. regarding the legal mechanisms that underlie the implementation of e-government through the samsat mobile jawa barat, the head of the data management and revenue application section of the west java bapenda said: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 144 "presidential regulation number 95 of 2018 concerning electronicbased government systems. there is no regulation from the local government that directly confirms the implementation of egovernment”. (interview, wednesday, april 14 2021). in its application at the regional revenue agency of west java province, according to the results of an interview with the head of the data and application management section, it was explained that no special rules were governing the implementation of e-government, because it only referred to central government regulations, namely presidential regulation number 95 of 2018 concerning government-based systems. electronic. this shows that it is necessary to apply for special rules from the west java provincial government or from the west java bapenda itself to technically regulate the implementation of e-government to minimize the opportunity for cyber violations. citizen interfaces citizen interfaces criteria must be met in the application of e-government. according to indrajit (2007), citizen interfaces are related to the ease of access of the public and egovernment stakeholders in implementing the implementation of e-government that can be used anywhere and anytime according to the community's needs. with this, it can be said that there are various access channels so that people can directly take advantage of existing egovernment facilities. the form can be in the form of access links or others, such as social media links such as twitter, instagram or facebook. the aim is to provide convenience for the public in conveying their opinions, messages and suggestions. suggestions and notes from the community are vital because implementing e-government requires active participation from the community as users of e-government services. based on the results of an interview with the head of the data and application management section of the bapenda of west java province, the askes channel for the west java samsat mobile application only has two channels, namely; 1) west java bapenda website; 2) mobile (play store). in addition, the west java bapenda public relations officer explained that there was publication to the public through thorough socialization through social media, both from motor vehicle taxes and other taxes. furthermore, the sambara application is socialized every day, which is adjusted to the content of other publications. however, based on the researcher's observation that the channel on this website still cannot be used to pay motor vehicle taxes, only general information is provided on the west java bapenda website. therefore, the west java bapenda should also prepare an access channel for the west java samsat mobile application, not only based on android. it can be installed directly on the west java bapenda website, ios-based, desktop-based, and others. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 145 figure 3. sambara app user reviews source: research results (processed by researchers), 2021 based on figure 3. the people who use the sambara application complain that paying vehicle taxes through the sambara application (online) is still the same as paying vehicle taxes offline because, for stnk validation, they have to come and queue at the samsat office queue counter. therefore, they suggested that a special counter be made for taxpayers who pay their vehicle taxes online so that it is effective and there are no crowds in the current pandemic situation. this shows that the criteria for citizen interfaces in the application of e-government through the samsat mobile jawa barat have not been fully implemented. according to risnandar (2014), if we want to implement a better service application, of course, the main thing we must know is the community's needs. therefore, west java bapenda is expected to provide space for the people of west java as motor vehicle taxpayers to provide suggestions and input,t and west java bapenda is likely to respond to these suggestions and information. capital the last criterion that must be considered in implementing e-government is capital. according to indrajit (2007) that the money referred to here is about wealth in the implementation of e-government, especially capital after e-government is implemented, such as for maintenance and development needs. with this, the west java bapenda must prepare sources of budget or income to meet the needs of implementing the samsat mobile jawa barat as a particular program or application that can increase regional revenue. these needs can be in the form of facilities and infrastructure and costs for maintenance and development. the goal is that the application can run, and the public, as users of motor vehicle tax services, get services that are in accordance with the needs and expectations of the community. based on the results of an interview with the head of the data and application management section of the west java bapenda, the budget for implementing the samsat mobile jawa barat only comes from the apbd allocation. therefore, the budget is sufficient to implement the west java samsat mobile application. however, this year's budget allocation publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 146 has been partially transferred to the health budget to emphasize the spread of the coronavirus, so the funding for further developments cannot be budgeted. according to risnandar (2014), if only the budget for implementing the samabara application is focused on the regional revenue and expenditure budget (apbd), it can be small compared to the capital requirements of implementing e-government because the budget for the implementation of e-government is not tiny and cannot rely solely on the state budget. therefore, west java bapenda is expected to add capital for the implementation of the samsat mobile jawa barat from other sources, either through grants from the central government, social assistance, or collaboration with related ministries. in order to meet the cost of implementing the sambara application, west java bapenda can also work with third parties (private parties) so that the application of samsat mobile jawa barat can run optimally. in addition, the west java bapenda must also be able to allocate capital for the maintenance and development of the west java samsat mobile application so that it is not affected by any conditions such as the current coronavirus pandemic. conclusion based on the research that has been done regarding the implementation of the samsat mobile jawa barat at the west java provincial revenue agency through e-government theory, it can be concluded that the samsat mobile jawa barat implementation, which the west java bapenda manages, has been going quite well. although, based on e-government theory indrajit (2007), several criteria must be improved. such as the content development criteria, which still does not provide the ios-based west java samsat mobile application, the competency building criteria, which still does not produce employees who are experts in managing the display design and content of the west java bapenda website. for the connectivity criteria, it is good because it is located in the west java area. however, the requirements for cyber laws still need to be added to specific rules because they only follow the rules of the central government. the criteria for citizen interfaces still need to be developed because people still complain about coming and queuing at the samsat office. as for the capital criteria, it is sufficient. it just needs additional sources of capital other than the apbd. as a recommendation to improve e-government services through the optimal samsat mobile jawa barat, the government, in this case, the west java provincial revenue agency, should; 1. the west java samsat mobile application at the west java bapenda requires the development of content development by adding the ios-based west java samsat mobile application. 2. it is necessary to improve the quality of human resources for samsat mobile jawa barat management staff through training or workshops. in managing the design and content of websites and applications. 3. there need to be special rules to protect the west java samsat mobile application system from the west java bapenda and the regional government. 4. the west java bapenda can allocate the budget for the west java samsat mobile application not only from the apbd but also from other budgets such as through grants from the central government, social assistance, collaboration with related ministries, and cooperation with third parties (private companies). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 147 references bapenda west java. (2021). sambara. retrieved from https://bapenda.jabarprov.go.id/2018/08/14/cek-pajak-kendaraan-through-applicationsambara/ creswell, jw (2019). research design qualitative, quantitative, and mixed methods approach (4th edition). yogyakarta: student library. darmawan, i. (2011). e-government: preliminary study in sragen regency. proceedings of the 2011 national symposium on regional autonomy, 69–75. banten: lab-ane fisip untirta. depkominfo ri. (2004). blueprint (blueprint) e-government application system. jakarta: ministry of communication and information technology. hilarius, a. (2007). indonesian taxation. jakarta: edited media. pr menpanrb. (2020). sambara makes it easy to pay vehicle taxes in west java. retrieved from https://www.menpan.go.id/site/berita-terkini/sambara-percepat-paypajak-kendaraan-di-jabar indrajit, re, budianto, d., & zainuddin, a. (2007). electronic government in action (implementation strategies in various countries). ikrar, r., banga, w., & alam, s. (2020). implementation of e-government in the procurement of goods and services for the government of wakatobi regency. publica, 11(1), 42–51. indrajit, re (2004). electronic government (strategy for development and development of digital technology-based public service systems). yogyakarta: andi. indrayani, e. (2020). e-government: concept, implementation and development in indonesia. solok: lpp balai insan cendekia. irawan, b. (2013). e-government concept analysis study: a new paradigm in public service bambang irawan. paradigm, 2, 174–201. west java digital service. (2020). picobar. retrieved from https://digitalservice.jabarprov.go.id/pikobar/ ministry of finance of the republic of indonesia. (2019). 2019 apbn. retrieved from https://www.kemenkeu.go.id/apbn2019 mubarok, muslim, j., & diartama, ll (2019). trend of increase in motor vehicle tax receivables at the regional revenue management center for the city of bandung iii. ministrate, 1(1), 62–76. west java provincial regulation number 13 of 2011. ramdani, a. (2020). descriptive analysis of sambara application service innovation (west java samsat mobile). journal of academia praja, 3(01), 37–43. https://doi.org/10.36859/jap.v3i01.141 official, s. (2014). taxation: theory and case. jakarta: salemba empat. risnandar. (2014). analysis of e-government in improving public services at the communication and information office of central sulawesi province. e-journal of catalogs, 2, 192–199. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 134-148 e-issn 2715-9256 =========================================================================== rohman hakim, khaerul umam, husen saeful anwar implementation of e-government through the samsat mobile jawa barat at the regional revenue agency of west java province 148 strauss, & corbin. (2003). fundamentals of qualitative research: procedures and techniques data theoretical techniques (ind language). yogyakarta: student library. ri law number 28 of 2007 concerning the third amendment to law number 6 of 1983 concerning general provisions and tax procedures. law number 28 of 2009 concerning regional taxes and regional levies. microsoft word manuskrip 8.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 161 public-private partnership in handling corona virus disease 2019 in dki jakarta province 1dwiky lucky adiyasha, izzatusholekha 1universitas muhammadiyah jakarta, indonesia; dwikylucky9834@gmail.com received: july 8, 2021; in revised: november 24, 2021; accepted: december 27, 2021 abstract the increase in confirmed cases of covid-19 requires the dki jakarta provincial government to partner with stakeholders such as the private sector, companies, and the public in handling covid-19 in dki jakarta province. this research focuses on the partnership between the dki jakarta provincial government and the non-profit human initiative and agile innovation labs companies. this study aims to describe and analyze public-private partnerships in handling covid-19 in dki jakarta province. this study uses a qualitative approach with a descriptive method, in the analysis of this study using the theory of public-private partnership proposed by yusuf et al. (2006) with three major factors, namely: (1) process factor, (2) partner factor, and (3) structural factor. the following data were analyzed for study: interviews, observations, and documentation reviews conducted at the regional cooperation bureau, dki jakarta province's secretariat. the results show that a public-private partnership relationship produces various benefits for each party. however, there are still obstacles, such as changing officials in policymaking agencies without a proper transfer of knowledge from their predecessors, which may hamper the partnership process. keywords: public-private partnership, covid-19, dki jakarta province introduction various countries worldwide are currently facing the spread of what was later named the corona virus disease 2019 (covid-19). this disease spreads throughout the world in an infectious manner, namely an infection that spreads in a network like the flu (mona, 2016). the increase in the addition of confirmed cases of covid-19 in a short time, of course, requires fast handling. the spread of covid-19 is straightforward and can infect anyone regardless of age (mona, 2020). the reach and spread of this disease have spread throughout the world, so covid-19 has been declared a world pandemic (world health organization, 2019). the status of a global pandemic or epidemic indicates that the spread of covid-19 is happening so fast that no country in the world can avoid it. the indonesian government has issued various regulations for handling the covid-19 pandemic. the step for managing covid-19 is enacting presidential decree no. 7 of 2020 concerning the task force for the acceleration of handling corona virus disease 2019 (covid19). this presidential decree is proof of the seriousness of the indonesian government in increasing its readiness and ability to prevent, detect, and respond to the covid-19 pandemic (hukumonline.com, 2020). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 162 figure 1 data on confirmed cases of covid-19 per-province source: covid19.go.id (last updated 05/12/2020) more than half of the positive confirmed cases of covid-19 in indonesia are concentrated on the island of java. data from figure 1.3 shows that in october 2020, the number of confirmed positive for covid-19 nationally was 349,260, and 204,291 of them were on the island of java. that means that residents of the indonesian island of java account for 59.03 per cent of the positive confirmed cases of covid-19. in addition, it turns out that the positive confirmed cases of covid-19 on the island of java are concentrated in urban areas. three provinces on the island of java are ranked in the top three as the provinces with the highest number of confirmed positive cases of covid-19. ranked first in the national province with the highest number of confirmed positive cases of covid-19 is the special capital region of jakarta. as quoted from covid.go.id (2020), it is known that the positive confirmed cases of covid-19 in dki jakarta province are 26.02 per cent of the national percentage. and apparently, this percentage is higher than the sum of the rates of the other two highest provinces. the number of positive confirmed cases in dki jakarta province is 90,266, far adrift from east java, with 47,894 cases, and west java, with 28,529 cases. the province of the special capital region of jakarta is the epicentre of the spread of covid-19 in indonesia (https://regional.kontan.co.id/23/06/2020). this is because jakarta is the country's capital city, which is a transit point for various citizens from remote parts of the country to travel to foreign countries. in addition, dki jakarta province is a metropolitan area with various complex problems before the outbreak of the covid-19 pandemic in indonesia, such as the problem of population density. the scope of dki jakarta province is 662.3 square km with 10.5 million people. with a dense population, where in general the population density in dki jakarta province reaches 15,663 people per square km, the spread of covid-19 is faster, and the number of cases is increasing significantly in dki jakarta province (badan pusat statistik, 2018). in the initial observation, there were three (3) causes for the high number of confirmed positive cases of covid-19 in dki jakarta province. the first reason is that, so far, the testing capability carried out by the dki jakarta provincial government can be said to be good. this means that many positive confirmed cases of covid-19 have been detected. furthermore, it has been recorded that the number of people who pcr tested in the past week was 91,303 people. in comparison, who's minimum target for testing capability in dki jakarta province publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 163 every week was 10,645 people (corona.jakarta.go.id: 15/10/2020). the second reason is the high number of positive cases or the percentage of positive cases in the last week in dki jakarta province, namely 8.4 per cent. the accumulated percentage of positive cases in total is 8.3 per cent. meanwhile, who has set a minimum limit of 5 per cent positive rate or ratio of positive cases in dki jakarta province (corona.jakarta.go.id: 15/10/2020). this means, with increased testing capabilities that have exceeded the target, the more people who are tested, the more people will be detected with confirmed covid-19 because the positive rate is still high. furthermore, the third cause, supervision of treatment or care, especially supervision of self-isolated patients, is still weak. supervision carried out by officers in the field is not carried out in total, so it is possible for patients who are confirmed positive for covid-19 to selfisolate, travel outside the house and become carriers or transmit covid-19 to those around them. in addition, no regulations govern the implementation of technical self-isolation. this makes patients who are confirmed positive for covid-19 self-isolated from receiving strict sanctions if they violate the self-isolation protocol provided by the dki jakarta provincial government. given some of the issues discovered, the dki jakarta provincial government cannot work alone. from various aspects of confirmed cases of covid-19, the role of local governments is the most critical factor in handling covid-19 cases in their regions. this, of course, requires a variety of solutions that involve various parties. nevertheless, the problem of covid-19 is a common problem. normative mechanisms and processes will undoubtedly find it difficult to answer this question. therefore, all parties, starting from the government and the public and private sectors in the dki jakarta province, must collaborate to deal with the covid-19 pandemic. therefore, different handling of covid-19 is needed. first, it is vital to involve stakeholders. government officials at all levels have the opportunity to collaborate with the private sector to achieve public goals more effectively than governments alone can (donahue and zeckhauser, 2011). this is in line with what ansell and gash (2008) stated that the government can involve non-government stakeholders in solving a public problem. this shows that in government administration, public actors such as the government, non-governmental institutions, both private and non-governmental organizations (ngos), and the community are not separate things and work independently; on the contrary, they work together for the common good. coping with corona virus disease 2019 (covid-19) in dki jakarta province can be analyzed using the concept of public-private partnership. the idea and model of public-private partnership is one of the current alternatives that allow us to solve the problems of handling covid-19 in dki jakarta province. yusuf et al. (2006) stated that public-private partnership (ppp) is a collaboration that involves actors or stakeholders from business, non-profit, and government organizations gathering in the same forum to make a consensus. therefore, publicprivate partnership is an analytical tool in this research because it discusses partnerships explicitly to solve public problems involving various actors from the public and private sectors. according to yusuf et al. (2006), there are 3 (three) success factors for public-private partnerships, namely, process factors, partner factors, and structural factors. the process factor is identifying issues that are considered to be addressed before setting up a partnership and building a solid foundation for successful privatization through public-private partnerships. at the same time, the partner factor is related to choosing the right partner and essential issues for developing relationships with these partners. finally, the structural aspect is the clarity of outlining roles and responsibilities, adopting performance-based contracts, and enforcing publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 164 effective contract accountability. the cooperation model between the government and the private sector can be in the form of work contracts, tenders for the supply of goods or services, or business process outsourcing (oecd, 1997). there is a public-private partnership model that includes: 1. service management 2. management contract 3. lease contract 4. build operate transfer 5. concession contract in the partnership carried out by the dki jakarta provincial government, the specific role division of each party involved must be carried out as a build-operate-transfer (bot) model, namely the private sector partner must finance and create a project in collaboration with the dki jakarta provincial government and then transfer ownership of the facility to the dki jakarta provincial government. yusuf et al. (2006) define the build, operate transfer (bot) model as a public-private partnership approach. the public sector contracts with the private sector to construct, operate and maintain a facility or project. meanwhile, the government is responsible for project financing and design and regulatory clarity. in this model, the private partner has ownership of the project for the duration of the contract, with the right to return to the government at the end of the contract. the efficiency of the way the private sector works, the quality of their human resources, and the speed with which technology is adopted are often why the government needs to involve the private sector. for example, the dki jakarta provincial government collaborates with the private sector, agile innovation labs, and the non-profit human initiative to procure the mobile labs test for covid-19. the problem with this partnership is that the government's role is more dominant, in this case, the dki jakarta provincial government. in fact, in the concept of public-private partnership offered by yusuf et al. (2006), the role of the private sector is very much needed in accelerating the handling of problems, such as the covid-19 problem. so far, from the description of the partnership efforts above, the specific role division of each party has not been maximized. so this research was conducted within the framework of the title public-private partnership in handling corona virus disease 2019 (covid-19) in dki jakarta province. methods this research method uses a descriptive method with a qualitative approach. numbers cannot measure this research because this study seeks to describe and reveal the partnership between stakeholders in handling the 2019 coronavirus disease (covid-19) in dki jakarta province. in the study entitled "public-private partnership in handling corona virus disease 2019 (covid-19) in dki jakarta province," this study used observation, interview, and documentation data collection techniques. observations were made on both objects, namely the government and non-profit institutions. in this case, the government's observation is the observation made to the dki jakarta provincial government inviting the private sector and non-profit institutions to form partnerships in handling covid-19. while observations on the private sector are made on companies engaged in the health sector that have partnered with the dki jakarta provincial government in managing covid-19. observations focused on the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 165 partnership results between the dki jakarta provincial government and the private sector, agile innovation labs and the non-profit organization human initiative. while conducting in-depth interviews, researchers prepare interview guidelines to be used as relevant data sources in the study. this study conducted in-depth interviews with informants, namely the dki jakarta regional secretariat cooperation bureau, the dki jakarta province covid-19 handling task force, human initiative (hi), and agile innovation labs (ai labs). as for the preparation of questions in the interview guide using indicators derived from theory (yusuf et al. 2006), namely: process factors; partner factors (partner factors); structural factors (structural factors). the documents used here are in the form of minutes and cooperation agreements between the dki jakarta provincial government and non-profit institutions and the private sector in handling the corona virus disease 2019 (covid-19) in dki jakarta province. the documentation in this study is: peraturan daerah nomor 2 tahun 2020 tentang penanggulangan corona virus disesase 2019 (covid-19), peraturan gubernur nomor 3 tahun 2021 tentang peraturan pelaksanaan peraturan daerah nomor 2 tahun 2020 tentang penanggulangan corona virus disease 2019 (covid-19), keputusan gubernur nomor 360 tahun 2020 tentang gugus tugas percepatan penanganan coronavirus disease 2019 (covid-19) provinsi dki jakarta, instruksi sekretaris daerah provinsi dki jakarta nomor 35 tahun 2020 tentang pelaksanaan kolaborasi sosial berskala besar, the manuscript of the cooperation agreement (pks) for the procurement of the covid-19 mobile labs test between the dki jakarta provincial government, human initiative, and agile innovation labs. in this study, the data collection technique used was purposive sampling. a purposive sampling technique is a sampling technique of data sources with specific considerations. in other words, the sample is taken based on research needs. the informants of this research are (1) the head of the regional cooperation division of dki jakarta regional cooperation bureau, (2) the head of the general section of the dki jakarta provincial bpbd secretariat, (3) the public relations manager of human initiative, and (4) the initiator of agile innovation labs (ai-labs). these informants are the primary informants in this study. the data analysis process carried out in this study includes several steps, including data reduction, namely the process of selecting, simplifying, focusing, and converting rough data into field notes. the next step is to present the data (data display). presentation of data is the collection of data or information in an organized manner, allowing concluding and taking action. finally, triangulation was carried out with the source to meet the validity of the research data. according to moleong (2006), triangulation is a data checking technique that utilizes data checking as a comparison against the data. furthermore, lexy j. moleong said that the most widely used triangulation technique was other sources. results and discussion there are various types of collaboration in handling covid-19 in dki jakarta province. one of which is collaboration in the health sector, namely by increasing health facilities such as laboratory networks to support covid-19 testing capabilities. this collaboration is carried out with the central government and private parties that have laboratories with bio-safety level-2 (bsl-2) standards in accordance with the circular letter of the minister of health number 234 of 2020 concerning guidelines for the examination of the covid-19 polymerase chain reaction (pcr) test. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 166 figure 2 protoype mobile lab pcr test covid-19. source: agile innovation labs 2020 portfolio document the partnership in handling covid-19 in dki jakarta province in the health sector has been demonstrated by increasing health facilities, namely the collaboration in the mobile lab pcr test for covid-19. this procurement results from collaboration from the private sector, including non-profit institutions and companies in the health sector. the parties are human initiative and agile innovation labs (ai-labs). in the results of the observations, it was found that there was a specific division of roles for each party. the non-profit organization human initiative acts as the party that raises funds. at the same time, the agile innovation labs company is the party that designs and makes the mobile lab pcr test covid-19. the benefit of the availability of the mobile lab pcr test covid-19 is that it will add standard bio-safety level-2 (bsl-2) laboratory facilities in dki jakarta province to meet the community's needs regarding covid-19 tests. with this facility, testing capacity in dki jakarta province will also increase and become a facility for close contact tracing or tracing. in addition, the existence of the covid-19 mobile pcr test will also be beneficial for other medical purposes, such as biological research, clinical testing, and even analysis of high-risk virus epidemics such as a-h1n1 swine flu h5n1 avian flu or bird flu, salmonella, and others. process factors the imbalance of resources underlies the occurrence of a public-private partnership between the dki jakarta provincial government and the private sector. the dki jakarta provincial government realizes that it cannot move independently. therefore, through the governor of dki jakarta, anies rasyid baswedan, the dki jakarta provincial government invites all stakeholders to handle covid-19 in dki jakarta province. this is in accordance with the results of interviews conducted with the informant as the head of the third party cooperation bureau of the dki jakarta provincial secretariat, namely that since covid-19 was announced by who as a pandemic and then reported by president joko widodo, some indonesian citizens were exposed to the virus. in response to covid-19 in indonesia, the dki jakarta provincial government immediately responded in various ways. in accordance with the direction of the governor of dki jakarta, anies baswedan, the handling of the pandemic must be with the penta helix scheme. with this scheme, of course, the dki jakarta provincial government invites experts, academics, media, the private sector, and the public to work together in handling covid-19 in dki jakarta province so that these five elements must be publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 167 present in a partnership effort. what is meant by responding to the covid-19 pandemic in various ways is to invite all parties to assist the dki jakarta provincial government in handling covid-19. the parties consist of national and multi-national entrepreneurs, non-profit institutions, and the community. the dki jakarta provincial government carries out various types of partnerships with parties who want to help in handling covid-19. based on the results of the interview with the informant as the head of the third party cooperation division of the regional cooperation bureau of the dki jakarta provincial secretariat, one of the partnerships carried out focuses on the health sector by optimizing 3t capabilities, namely testing, treatment, and tracing. this partnership is carried out with private parties engaged in the health sector, such as technology research companies that provide covid-19 swab test laboratories. more specifically, one of the non-profit organizations registered with the united nations (un) world organization, namely the human initiative, has participated in partnering in handling covid-19. the human initiative has a role, one of which is as an aggregator institution and a humanitarian agency and is moved to join a partnership because it realizes that in overcoming a disaster, the participation of all parties is needed. the dki jakarta provincial government is no longer the dominant party in overcoming covid-19, but there needs to be a thorough division of tasks among all parties who want to partner. this is in accordance with the results of interviews that have been conducted with the informant as the public relations manager of the human initiative, namely that, as a non-profit institution, the human initiative feels responsible for helping the dki jakarta provincial government because when facing a disaster or emergency, the government cannot be the most dominant. his job. in the health sector, collaboration is carried out, including the procurement of a mobile lab in partnership with agile innovation labs. furthermore, in the health sector, based on the results of interviews with informants as initiators of agile innovation labs, the primary key to handling covid-19 is to improve the testing ability of each specimen. increased testing can be done by adding health facilities to speed up the results of the covid-19 test for each person who is sampled. therefore, additional laboratories are needed to assist the dki jakarta provincial government in improving testing capabilities. according to the results of interviews conducted with agile innovation labs initiator informants, one of the keys to overcoming the covid-19 pandemic is to accelerate sample testing capabilities. therefore, ai labs is trying to create a mobile lab. initially, ai labs did not have the funds to build a mobile lab, so empathy mapping and partnerships with various parties were needed. from the interview results above, it can be seen that a company engaged in the health sector, namely agile innovation labs, has the technology to create additional health facilities, such as a mobile lab network, also known as the mobile lab. however, because this company has a limited budget for building a lab with a biosafety level of 2 (bsl-2), collaboration with other parties is required to find donors to create an ongoing lab network in dki jakarta province. the leadership by the regional government must, of course, be in line with the central government, especially in handling disasters that have affected almost all sectors, namely the covid-19 pandemic. each local government has political will in accordance with the direction of regional development determined by each leader. dki jakarta province has become an area that prioritizes partnerships as a foundation for overcoming various problems in its scope. as publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 168 stated in the interview with the informant as the head of the third party cooperation bureau of the dki jakarta provincial secretariat, namely that the city of jakarta, since the leadership of governor anies baswedan, has carried the vision of jakarta as a city of collaboration. this means that, from the very beginning, the governor himself initiated that jakarta, in solving problems, must cooperate with certain parties. jakarta has also developed the city 4.0 concept, which creates a system as a provider and as a co-creator who can collaborate with all elements to solve a problem such as the covid-19 pandemic. so, all programs for handling covid-19 are oriented towards jakarta, "a city of collaboration," which is the governor's vision and mission. from the interview results, it can be seen that since the beginning of his leadership, dki jakarta governor anies rasyid baswedan has initiated the concept of collaborationpartnership. this initiative is contained in one of the governor's visions, namely to realize the dki jakarta province into a jakarta city of collaboration. thus, efforts to handle covid-19 in dki jakarta province are also based on partnerships built by various parties. furthermore, based on the results of in-depth interviews that have been conducted with the informant as the head of the third party cooperation division, the regional cooperation bureau of the dki jakarta provincial secretariat, namely that the governor directs that all problematic sectors must be resolved by parties who are experts in their fields, involving the private sector or the public, the dki jakarta provincial government invites all parties to a forum. various aggregator institutions such as the act, pmi, human initiative, bazis baznas, and others are included in the forum. in addition, the dki jakarta provincial government also invited all companies in the dki jakarta area. in the meeting, the governor directly conveyed the intent and purpose of the importance of such cooperation. so naturally, many parties want to collaborate with the dki jakarta provincial government. during the covid-19 pandemic, there have been 170 memorandums of understanding (mou) in cooperation with other parties. based on the interview results above, it can be seen that the governor himself is promoting partnership measures with the public and private parties, such as non-profit institutions, in handling covid-19 in dki jakarta province. at the beginning of the partnership process, the governor created a forum to introduce aggregator institutions to national and multi-national companies. furthermore, as a leader in handling covid-19 in his area, dki jakarta governor anies rasyid baswedan initiated collaborative disaster management by prioritizing any problems in sectors affected by the covid-19 pandemic resolved together with experts in their fields. the public-private partnership process factors in handling covid-19 in dki jakarta province has been seen from the efforts of the governor who participated in inviting parties to partner. this makes it one of the crucial factors in the success of a public-private partnership. the governor's leadership role demonstrated in the effort to build this partnership is to embrace, empower, and involve stakeholders and mobilize them to advance the partnership. partner factors the history of cooperation in disaster management between the dki jakarta provincial government and various parties has previously occurred. the collaboration occurred during the avian influenza epidemic, the sars virus, and dengue fever in the dki jakarta province area, which was also based on the principle of partnership. the provincial government of dki jakarta invites all parties from the private sector and the community to join in partnership. the history of involvement of other parties in handling infectious disease disasters has resulted in a good and sustainable partnership to date. still, there is no history of collaboration in addressing contagious disease disasters. as big and as wide as the handling of covid-19 now, the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 169 informant explained this as the head of the general section of the dki jakarta bpbd secretariat, who said that previous collaborations had been carried out with the private sector and the public. still, in this collaboration to handle covid-19, the scale of involvement of various parties was broader because the spread of the covid-19 disease was a disaster that took place quickly and thoroughly in different regions in indonesia. as for the history of partnerships that have been carried out between the dki jakarta provincial government and non-profit institutions such as the human initiative, based on interviews that have been conducted with informants as public relations manager of the human initiative, both parties have previously established partnerships in the field of entrepreneurship research in the jak program, entrepreneurs in addition, partnerships are also carried out in the form of technical matters such as the distribution of assistance for social activities in the dki jakarta province. so we can see from the results of the observations above that the history of cooperation between stakeholders has happened before and uses this as social capital to continue partnership efforts that will be carried out in the future. the partnership effort in handling covid-19 is a continuation of a history of successful cooperation in the previous partnership, which has also created a high level of trust between the parties, resulting in a good cycle of cooperation in the handling of covid-19 partnerships in dki jakarta province. the past collaboration history makes the parties want to start partnership efforts again. the most essential factor in selecting private-sector partners is that the selection process is carefully designed and implemented consistently. the purpose of the selection process is to pay attention to the track record of good performance of every private party who wants to be involved in a partnership with the dki jakarta provincial government. this is further strengthened by the commitment between stakeholders in the partnership process. this commitment can be seen through regular meetings or meetings to evaluate the partnership process. if there is an evaluation at one of the internal agencies of the provincial government or from the private sector, then the next step is to give a warning to that party. in addition to holding regular meetings, the commitment between the parties involved in the partnership can also be seen from the initial goal of the collaboration in handling covid19, namely the humanitarian aspect. the partnership program between the parties was created because it is based on helping people affected by the covid-19 pandemic. this is based on the results of interviews that have been conducted with the informant as the head of the third party cooperation division of the regional cooperation bureau of the dki jakarta provincial secretariat, namely that in cooperation in handling covid-19 in dki jakarta province, the humanitarian aspect is the driving force for the parties to continue to commit together. the dki jakarta provincial government is looking for the reason that can be accepted by all parties so that it becomes a basis for the parties to continue to commit. the sense of humanity working together to help each other is a commitment to other parties working together amid the covid19 pandemic. this is also in line with the human initiative, which states that if a difference in commitment is found in the middle of the partnership process, it will be resolved with a solution that all parties can accept by returning to the original purpose of the partnership, which is to partner to provide benefits to communities affected by the covid-19 pandemic. thus, it can be seen that there is a commitment between the parties involved in the publicprivate partnership process to handle covid-19 in dki jakarta province through regular meetings as well as the initial goal of establishing a partnership. however, regular meetings held by the dki jakarta provincial government with the human initiative and agile innovation publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 170 labs companies should be monitored by real-time system-based performance reporting. it is intended that the evaluations carried out at these regular meetings are based on solid reasons and can be controlled to achieve the expected results. structural factors the parties involved feel that they are responsible for handling covid-19. this is one of the reasons for the parties to participate in the partnership in addressing covid-19 in the dki jakarta province. as in the results of interviews carried out with informants as initiators of agile innovation labs, collaboration is a must in disaster management. in the science of innovation, the main strength is cooperation or collaboration. it does not mean that the person who has the idea is the one who is most able to make it happen. in the process of realizing it, they will be increasingly aware that in every collaboration or collaboration effort, there are parties who have their respective expertise who understand better. the capabilities of the parties are limited, so cooperation is needed. of course, each party who joins will provide strength for the whole team in this partnership. the basis of ai labs' wanting to do a partnership is that they believe many parties will cumulatively strengthen the capabilities of the mobile lab procurement project, such as enhancing relations in the social, economic, and legal fields, so that the partnership results run smoothly and successfully to completion. from the interviews above, it can be seen that partnership efforts in disasters are a must and need to be realized. each party involved in the collaborative handling of covid-19 will play a role according to their respective abilities to be involved in the partnership so that the more parties involved, the stronger the partnership effort will be. this is also in line with the results of interviews conducted with the informant as the head of the general section of the dki jakarta bpbd secretariat, which showed that the role of each party involved in the covid-19 handling partnership is not the same because each party has different tasks, functions, and abilities. this is also because the existing governance mechanisms in the dki jakarta provincial government have various main tasks and functions at each agency so that the contribution form of each party is different. private parties who want to partner in handling covid-19 in dki jakarta province can assist in any form. the task force for handling covid-19 does not have specific criteria for screening collaborators who want to assist in handling covid-19. hence, institutions and community groups, or even individuals in the community, are very welcome to contribute to the covid-19 handling partnership. the observations also found that there was a specific division of roles between each of the parties involved. for example, the non-profit organization human initiative acts as the party that raises funds using the crowdfunding mechanism for the community and invites international humanitarian aid funding agencies (international funding) and the nama foundation to provide aid funds as a form of support for the procurement program. mobile lab pcr test, covid-19. meanwhile, the agile innovation labs company is the party that designed and made the mobile lab pcr test covid-19, which will later be submitted to the dki jakarta provincial government through the dki jakarta provincial health office so that it can be operated to meet the needs of covid-19 testing in dki jakarta province. a statement from the informant as the head of the general section of the dki jakarta bpbd secretariat said that although currently, the ranks of the dki jakarta provincial government are facing the most challenging situation or crisis due to the covid-19 pandemic, his party admitted that all human resources in dki jakarta provincial government agencies are still consistent with their primary duties and functions because maintaining this consistency is a form of service to the state and society. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 171 in partnership with the private sector, the human initiative admits that collaboration with the provincial government as mandated in the cooperation agreement (pks) has obstacles in maintaining the consistency of the agreement. obstacles faced include, among others, the progress of the procurement of mobile labs test covid-19 not being in accordance with the deadline that has been set due to dynamic regulatory changes to adjust to the conditions of the covid-19 pandemic. therefore, monitoring and evaluation are needed as a reminder of the rights and obligations of each party that have been stated in the cooperation agreement (pks). this is based on the results of interviews that have been conducted with the informant as the public relations manager of the human initiative, namely that in every cooperation agreement (pks), nothing is perfect as a whole. more specifically, the obstacles faced in the implementation of the cooperation agreement (pks) with the private sector include the change of provincial government officials during the collaboration process because the transfer of knowledge between old and new officials regarding the conditions of the collaboration process did not go well, thus causing the partnership process hampered. this is based on the results of interviews that have been conducted with the informant as the head of the third party cooperation division of the regional cooperation bureau of the dki jakarta provincial secretariat, namely that the obstacle in maintaining the consistency of the partnership is the change of officials, causing a lack of transfer of knowledge between replaced officials and making the partnership process also hampered. second, there are coordination difficulties due to the pandemic period. the parties initially met face to face to maintain consistency from the parties involved, but now it has changed to virtual. as can be seen from the interview results above, another obstacle arises because of the difficulty of the immediate coordination process due to the implementation of social restrictions. this means coordination with the private sector cannot be done face-to-face but through a virtual online mechanism. as the representative of the provincial government, the regional cooperation bureau admits that the implementation of the cooperation agreement (pks) is more consistent if the coordination is carried out directly. finally, there have been temporary successes achieved in the private partnership process. such success is not the result of the partnership process but a critical outcome to build the momentum to lead to a successful partnership. for example, the collaboration in handling covid-19 in dki jakarta province, the temporary success can be seen through improving health facilities, such as the procurement of mobile labs. there are three units of the covid-19 mobile lab pcr test, which are mobile health laboratories. this laboratory is equipped with polymerase chain reaction (pcr) equipment and has a bio-safety level-2 (bsl-2) standard, so it can check whether someone has been infected with covid-19. this is based on the results of interviews that have been carried out with informants as agile innovation labs initiators, namely the progress of the ai labs collaboration has achieved the provision or grant of three units of mobile lab pcr test covid-19 to the dki jakarta provincial government with the ability to detect someone who has been infected with the covid-19 virus, which only takes four (four) hours per patient sample, so that the results of the check can be known by the patient no later than one day. with the current number of samples being examined, as many as 100 samples for each mobile lab and gradually up to 200 samples per day for each mobile lab. as a form of build-operate-transfer (bot), as for the script of the handover of the grant from the human initiative to the dki jakarta provincial health office in the partnership for the procurement of 3 (three) units of mobile lab pcr test covid-19 bsl-2, there are various types of equipment. the mobile lab supports health, which can be seen in detail in the table below: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 172 table 1 covid-19 mobile lab pcr test support no. submitted type volume 1. bsl-2 laboratory mobile vehicle 3 units 2. bsc class ii typea2 3 units 3. maxwell rsc 16 sample 3 units 4. ultra-low freezer • 80 refrigerator 3 units 5. real-time mygo 3 units 6. refrigator4c 3 units 7. refrigerator freezer20c 3 units 8. pcr cabinet 6 units 9. micropipette (1 set) 3 units 10. autoclave 3 units 11. dlab covid packages • mini centrifuge • vortexmixer • dry bath 6 units 3 units 3 units source: news of the launching of the mobile lab pcr test for covid-19 bsl-2 the partnership in the covid-19 mobile lab pcr test procurement has shown results, namely by donating 3 (three) units to the dki jakarta provincial government to be used as a satellite laboratory belonging to the dki jakarta provincial health office. therefore, based on the data previously described, it can be seen that the public-private partnership relationship in handling covid-19 in the dki jakarta province, carried out by the dki jakarta provincial government, the human initiative, and the agile innovation labs company has seen structural factors in the partnership process. conclusion public-private partnership relations in handling covid-19 in dki jakarta province can be seen through three public-private partnership factors consisting of process factors, partner factors, and structural factors. the public-private partnership that has been established does not prioritize profit-oriented orientation, both from the dki jakarta provincial government and the private sector itself. this is because the process factor shows that all parties have the capacity, organization, status, or resources to participate equally with other parties, namely partnerships based on humanitarian aspects. an exciting finding obtained in this factor is that the leader facilitates group dynamics, ensures broad influence, and promotes broad and active participation in the partnership process. therefore, in handling covid-19 in dki jakarta province, the leader's role is significant in determining the course of the partnership relationship. therefore, existing leadership will play an essential role in supporting the partnership process and influencing the outcomes. furthermore, the public-private partnership relationship in the partner factor shows that the history of successful cooperation in the past can create social capital and a high level of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 173 trust to produce a good partnership cycle so that the partnership shows high interdependence among stakeholders. the commitment of the parties involved in the public-private partnership process in handling covid-19 in the dki jakarta province through regular meetings and the initial goal of establishing a partnership. lastly, the structural factors show that the handling of covid-19 in dki jakarta province has also built mutual trust between interested parties. this trust can be seen through the temporary success of the collaboration between the dki jakarta provincial government, the private sector, and the community. the division of specific roles for each party involved has been carried out as a form of build operate transfer (bot). private partners finance and manufacture the covid-19 mobile lab pcr test and then transfer ownership of the facility to the dki jakarta provincial government. references abbas, m. y. (2018). public private partnership dalam pembangunan dan pengelolaan suncity plaza sidoarjo. program studi ilmu administrasi negara, 1-9. ansell, c., & gash, a. (2007). collaborative governance in theory and practice. journal of public administration research and theory, 543-571. ansell, c., & gash, a. (2017). collaborative platform as a governance strategy. journal of public administration research and theory, 1-17. brinkerhoff, d. w., & brinkerhoff, j. m. (2011). public-private partnership: perspective on purposes, publicness, and good governance. public administration and development, 2-14. donahue, & z., j. r. (2011). collaborative governance (private roles for public goals in turbulent times). new jersey: princeton university press. ismoati, m. (2016). kajian urgensi public private partnership di kota bandung. transparansi jurnal ilmiah ilmu administrasi, 141-149. kang, s., mulaphong, d., hwang, e., & chang, c.-k. (2018). public-private partnerships in developing countries: factors for success. international journal of public sector management. mahmudi. (2007). kemitraan pemerintah daerah. kajian bisnis dan manajemen, 53-67. moleong, l. j. (2011). metode penelitian kualitatif. bandung: pt remaja rosdakarya. mona, n. (2016). mekanisme contagion dalam jaringan sosial. jurnal sosial humaniora terapan. mona, n. (2020). konsep isolasi dalam jaringan sosial untuk meminimalisasi efek contagious (kasus penyebaran virus corona di indonesia). . jurnal sosial humaniora terapan, 117-124. oecd. (2012). competitive neutrality: a compendium of oecd recommendations, guidance and best practices. the organisation for economic co-operation and development. sahya. (2015). metode penelitian administrasi. surakarta: pustaka setia. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 161-174 e-issn 2715-9256 =========================================================================== dwiky lucky adiyasha & izzatusholekha public-private partnership in handling corona virus disease 2019 in dki jakarta province 174 sciulli, n. (1998). competitive tendering and contracting in the public sector: a survey. international journal of economics of business, 439-453. sudarmo. (2006). perspectives on governance: towards and organizing framework for collaborative and collective actions. jurnal spirit publik, 113-120. sudarmo. (2011). isu-isu administrasi publik dalam perspektif governance. solo: smartmedia. utama, d. (2013). prinsip dan strategi penerapan "public private partnership" dalam penyediaan infrastruktur transportasi. jurnal sains dan teknologi indonesia. wang, z., qiang, w., & ke, h. (2020). a handbook of 2019-ncov pneumonia control and prevention. hubei: hubei science and technologi press. xiong, w., chen, b., wang, h., & zhu, d. (2018). governing public-private partnerships: a. research & evaluation, 1-17. yusuf, j.-e. (., wallace, c. y., & m. h. (2006). privatizing transportations through publicprivate partnership: definitions, models, dan issues. kentucky: kentucky transportation center. microsoft word manuskrip 6_ilman.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 54 self-assessment system in indonesian taxation: weakness or strength? 1 muhammad ilman iriawan fitdra, inayati 1 university of indonesia; indonesia; muhammad.ilman01@ui.ac.id received: january 11, 2022; in revised: may 8, 2022; accepted: june 17, 2022 abstract this study describes the challenges of compliance in the formation of tax morality. this study examines the literature on self-assessment and tax compliance. this study explores a scientific review of tax compliance based on the application of a self-assessment system (sas). all relevant data that is combined into information is revealed in this study by ensuring all components that need to be clarified about self-assessment and its implications for tax compliance. the conclusion of the study shows that in indonesia, sas is a tax system that requires a high level of tax compliance. the high and low levels of tax compliance can be caused by tax knowledge and system complexity. keywords: self assessment, tax morale. tax compliance introduction tax revenue is the backbone of a country. many factors can affect tax revenue, one of which is the ease of tax administration, which includes registration and tax payments. the system's application is intended so taxpayers can carry out their tax obligations, such as calculating, paying, and reporting their taxes independently. however, the implementation of the self-assessment system also has several problems, such as taxpayer non-compliance. for example, in a study conducted in kenya by mulugeta (2016) regarding taxpayers' perceptions of the self-assessment system, the following conclusions were obtained; taxpayers view the self-assessment system as complex because of their inability to understand tax laws, for example, tax rates, receipt, and payment dates. they also feel that the amount of tax they need to pay is unfair, and they even believe that other people are not paying their taxes honestly. the existence of these things encourages someone to be disobedient in paying taxes. this problem is critical to be resolved because non-compliance in paying taxes will affect the amount of tax that should be obtained. osman (2011) argues that taxpayers choose the alternative that maximizes their expectations after the tax return. this is because taxpayers make calculations of the monetary consequences of compliance alternatives such as avoiding taxes or not, the probability of being detected, and the consequences. hendy (2013) says that companies at all times view the consequences of non-compliance with taxes, such as tax penalties, interest, and penalties, as an avoidable expense for their industry. therefore, they make arrangements to ensure that they act by state tax requirements. in line with bajwa's view, late submission of spt will result in the company being fined. it can be considered that this penalty is a material cost and failure to submit tax obligations on time also attracts interest in addition to the principal amount. this increases the costs incurred in a business, thereby reducing profitability and making taxpayers comply. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 55 according to kicher (2013), taxpayers always work hard to increase their profits by considering threats that can be found and reprimanded for non-compliance activities related to tax requirements. this opinion is in line with the thought of kidder and craig (2011). it must be acknowledged that high fines can be one of the factors that make tax avoidance more dangerous for taxpayers. however, alm (2013) and lewis, webley & furnham (2013) prove otherwise. according to them, taxpayers do not have a sense of deterrence with the fines given to a policy of fines and penalties based on prevention can be more effective when combined with frequent audits. however, indonesia implements a self-assessment system, and therefore few audits are carried out because the system is based on taxpayers' trust. problems in compliance often occur in the tax world. based on waluyo (2020), one of the indicators of taxpayer compliance can be seen from the tax return (spt) submission. waluyo also stated that the request of spt never reached 100%. in 2018 there were more than 35 million registered taxpayers, but only 17 million submitted spt and from private individuals, only 10 million proposed spt. thus, taxpayer compliance in 2018 was only 63.9%. the compliance issues underlie this research because increasing tax compliance is essential in running a good tax system. other studies have also been conducted to analyze various factors affecting tax compliance, such as tax knowledge. the study by prince and anayduba (2014) found that tax knowledge significantly influences the level of taxpayer compliance. in addition, the level of compliance can also be seen from the side of taxpayers' tax morale because according to maheasy and deden (2018) tax morality is the basic motivation that can affect taxpayer compliance. thus, the higher the tax morale, the higher the level of tax compliance that occurs. many studies on compliance have been completed by researchers. however, this paper focuses on how to improve compliance through technology as the world has entered the digital era. theoretical basis implementation of self assessment system a self-assessment system is an assessment procedure based on the assumption that all information provided by the taxpayer is correct and does not need to be checked by the revenue officer (kasipillai, 2010). one of them is the view that the self-assessment system (sas) creates a partnership between taxpayers and authorities where authority tasks are to examine, control, and settle returns. osman (2011) believes that this system simplifies tax collection and increases compliance levels, although some experts such as dziro (2016); aryeetey & ahene (2014) believe otherwise. an active self-assessment system requires certain conditions that must be fully met (mulugeta, 2016), such as tax knowledge of taxpayers, simplicity of the taxation system, effective law enforcement and tax sanctions, good service to taxpayers, and simple filing procedures. osman (2011) argues that the most essential aspect that needs to be considered for effective self-assessment is something related to social morals, namely honesty. in addition, osman (2011) emphasizes that the payment of full obligations is very dependent on the taxpayer's loyalty and awareness. mulugeta (2016) shows that the effectiveness of the tax sanctions and audit policies carried out and the simplicity of the self-assessment system requirements in privileging taxpayers' time and resources as the main determinants of the selfassessment system. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 56 self assessment system provides an opportunity for taxpayers to calculate their tax obligations. thus, taxpayers can use this to manipulate tax returns that cause tax noncompliance/evasion (hasseldine & li, 2014). in addition, richardson (2016) emphasizes that the self-assessment system is implicated in non-compliance behaviour and possible contributing factor to the tax gap. in a study conducted by the international monetary fund (2013), in the uk there is a 14% tax gap resulting from income taxes from smes and 30% value-added tax (vat). developed countries struggle to reduce the tax gap through a self-assessment system. the large number found in the audits conducted shows the percentage of smes contributing to the tax gap through abuse of the self-assessment system (beesoon & hemavadi, 2016). tax morale according to maheasy and deden (2018), tax morale is the fundamental motivation that can affect taxpayer compliance. luttmer and singhal (2014) also explain that primary motivation can be; intrinsic motivation related to personal satisfaction, reciprocity between citizens and government, long-term cultural factors, the influence of friends and society, and imperfect information.on the other hand, according to torgler and schneider (2004), tax morale is an intrinsic motivation so taxpayers can voluntarily contribute to the provision of public goods by complying and paying. therefore, tax morale is not measured by individuals but by the attitudes and stances that exist within an individual. these attitudes and stances are more touching on the side of individual awareness in carrying out their obligations. one of the obligations is to pay taxes that have been imposed. torgler and schaltegger (in mahcepat and deden, 2018) also mention that tax morale helps explain high levels of tax compliance. it was explained that tax morale measures individual behaviour and tax evasion measures personal attitudes, so a sustainable tax system is needed based on a fair tax system and responsive government. this is achieved if there is a strong relationship between taxpayers and the government. in addition, tax compliance views are often based on views on law enforcement issues. according to the oecd (2013), people who believe in their government have a higher level of tax morale than people who don't. in addition, the oecd also stated that people who favour the democratic system of the government consider cheating on taxes unjustified. the explanations above show how closely related tax compliance is to tax morale. tax compliance tax compliance is a significant problem for many tax authorities. it is not easy to persuade taxpayers to comply with tax requirements even though the tax laws are not always appropriate (james & alley, 2014). tax compliance can be referred to as a process in which an spt that must be submitted to the tax authorities is filed promptly with accurate tax obligations as required in a country's tax laws and regulations (friedman, 2011). tax compliance can also be interpreted as the ability and willingness of taxpayers to comply with tax laws and regulations, namely declaring the correct income each year and paying the right amount of tax. alm (2013) suggests that tax compliance is the actual reporting of income in which the compliance behaviour is influenced by the taxpayers' ignorance. the taxpayers will enjoy tax savings due to unreported income in the short term without considering the amount paid in the long term for the unreported income. a declared at a penalty rate that would be higher than the amount they would pay if they declared the correct income at the right time. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 57 tax non-compliance is referred to as evasion by namusonge, biraori & kipicoech (2014). kicher (2013) defines tax non-compliance as failure to comply with the law and misreporting of income. taxpayers vary in terms of the opportunities available to them in overestimating expenses and understating income (baldry, 2011). lumumba & migwi (2010) argue that the non-compliance of some taxpayers is based on a lack of knowledge about tax issues which is taxpayer non-compliance. meanwhile, according to jayawarden (2015), psychological factors are one of the main factors that determine tax compliance behaviour self assessment system is very dependent on the attitude of the taxpayer. therefore, it faces a wider risk of non-compliance by taxpayers. the attitude of taxpayers towards taxes through the self-assessment system and its contribution to the tax gap is one of the main objectives of this study because it relates to taxpayer compliance and their perception of the actual reporting of obligations. tax knowledge education level has something to do with tax democratization. this is evident in the work of prince & anayduba (2014) who found a positive relationship between education and tax democratization. this is also supported by other authors such as witt and woodbury (2013), etc. tax knowledge is essential in achieving voluntary compliance, especially in determining the obligations paid in a self-assessment system environment (kasipillai, 2010). kicher (2013) has conducted various studies that prove that knowledge ownership increases tax compliance. knowledge of violation awareness, rebates, penalty rights, and fines correlate with taxpayer behaviour in the research of palil & mustapha (2010). method this research was written using a qualitative approach. then the researcher uses a type of literature study research, namely by describing the data obtained from a number of primary literatures such as journals of national and international repute. in the process, the researcher collected at least 43 articles, most of which came from reputable international journals. results and discussion system complexity masasirambi (2013) explains that the increasing problem of tax democratization is the result of the preparation of a complex tax system that cannot be operated and interpreted by taxpayers. kicher (2013) adds that the modern taxation business system can be quite burdensome, especially for small and medium enterprises. guest (2012) also explains that the three main elements of the tax burden are the process of implementing taxation among taxpayers while also explaining that the competent costs that arise due to compliance are called the costs of democracy that arise. due to the taxes' payment and in conclusion, there are expenses associated with the operation of a particular tax system, the tax system in indonesia is not that complicated. indeed, indonesia uses a selfassessment system as its taxation system, but that does not mean it is not easy to implement. for example, in the case of an employee's income tax, where the employee can receive a salary without having to calculate the tax again because the tax has been calculated and reported by the office, however, the taxpayer should still have an obligation to report the tax. however, once the employee's taxpayer has been deducted by the company, the taxpayer usually still does publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 58 not report the withholding income tax because it is considered an obligation that has been taken care of by the office. this raises issues on the lack of tax knowledge for people who have never calculated their taxes. the lack of knowledge does not only cause people to have no ability to calculate taxes but also cause people not know how the tax treatment applies. plus, there is now a digital tax system where taxpayers can pay taxes, and report them online. this can indeed make it easier for people to carry out their tax obligations. yet, it also raises problems for taxpayers who do not understand technology. consequently, the indonesian tax system is not complicated. nevertheless, it can be difficult if people do not understand how to carry out their tax obligations. ignorance is also a problem because people who do not know eventually become indifferent to tax procedures, and this ignorance is dangerous. in the end, people are easily provoked because they do not know how to implement it. taxpayer knowledge of system as explained above, knowledge of the system is vital. thus, taxpayers need to be equipped with tax knowledge that allows them to comply with tax regulations. tax knowledge is necessary to increase tax democratization and will also help record keeping in business as well as in creating a conducive business that allows compliant business actors to operate freely. it is hoped that business actors can increase their knowledge of the tax system so that tax democratization can be formed when they obtain relevant tax knowledge and education. increased knowledge about the tax system is also one way to improve tax compliance among businesses and individuals through increased tax education and tax application among businesses. kicher (2013) concludes that the reason why tax compliance rates are low in africa is due to a lack of adequate tax education and if improved, palil and mustapha (2010) explain that tax knowledge has a positive effect on tax compliance. kassim (2013) also suggests that providing relevant knowledge to taxpayers will result in them fulfilling their tax obligations as and when they are due. according to palil & mustapha (2010), tax compliance can be improved through the provision of education to taxpayers that makes them aware of their social responsibilities to influence them to comply. he further explained that tax compliance is affected by public cooperation. there are many benefits associated with helping taxpayers fulfill their tax obligations through significant improvement in the information provided or by providing them with more tax knowledge through, for example, tv campaigns. it equips taxpayers to become more responsible citizens and can generate better tax revenue increases than using the money for law enforcement activities. indonesia itself is lacking in terms of providing information to the public. for example, indonesian people will not understand the tax system if they are not people who handle their taxes or people who are close to taxes. this issue happens due to the lack of information obtained by the public. for example, the information circulated by the tax authority is usually in the form of the amount of tax collected or about the program carried out by the tax authority, but the procedure or even the legal basis of the program itself is not informed and usually can only be known when the taxpayer comes to the tax office. another thing if people want to know about taxes is to take education related to taxes and that can only be done when one has reached college. tax knowledge has a significant and positive relationship with tax democratization. this means that a high level of tax knowledge will increase voluntary compliance. it also shows that knowledge and awareness of taxation play an essential role among taxpayers and influence tax publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 59 democratization. tax knowledge is an effective tool to encourage taxpayers to be more obedient. some researchers also state that if taxpayers are equipped with relevant tax knowledge, their willingness to comply will increase. therefore, it can be concluded that tax democratization can be increased by providing relevant tax education and it will reduce tax tendencies to avoid taxes. palil & mustapha (2010) found that tax knowledge has a positive effect on tax democratization, but the level of tax knowledge is not significant among respondents. therefore, taking more measures to provide tax knowledge to a large part of society helps in the prevention of tax evasion and results in the promotion of voluntary tax compliance. in contrast, poorer tax knowledge is associated with negative attitudes towards taxation and an increased tendency to avoid taxes. tax knowledge is usually related to the ability of taxpayers to understand and comply with tax regulations or not. knowledge can be divided into two elements; general fiscal knowledge and specific fiscal knowledge related to tax avoidance opportunities. what is important and needs to be emphasized is that through increasing general knowledge of taxation, the attitude of taxpayers improved and this results in the creation of a positive attitude towards taxation, which leads to increased tax compliance. on the other hand, making taxpayers aware of how they can manipulate tax regulations will hurt tax compliance because it helps promote tax democratization. some explained that taxation knowledge significantly influences the democratization of tax regulations. moreover, this brings a positive relationship between taxation knowledge and tax democratization. economists find that tax democratization of tax policy is higher in the group with people who are equipped with tax knowledge and tax knowledge has a greater impact on tax compliance. therefore, he concludes that as a result of adequate tax knowledge, knowledgeable taxpayers file spt on time, unlike the uneducated taxpayers. according to several researchers, knowledge of taxation positively affects tax democratization. he also conveyed the importance of having a high level of tax awareness because it would impact a high level of tax democratization and vice versa. therefore, general knowledge of taxation is vital as a basis for understanding tax laws and regulations to comply with them taxpayer knowledge about tax law knowledge of taxpayers and even the public on the applicable regulations is very important. as previously mentioned, indonesia adheres to a self-assessment system where taxpayers must carry out their tax obligations such as calculating, paying, and self-reporting. however, this is not easy because one of the factors is knowledge of the applicable tax rules. tax rules that apply and circulate can indeed be owned by anyone, but not everyone can understand these regulations. richardson (2016) explains that it is essential for people to understand tax law because it shapes their disposition to comply. he also explained that in general the law is seen as complex, this has resulted in taxpayers being reluctant to try to understand the tax laws and regulations. many people have difficulty understanding the messages contained in the tax law, the level of their better understanding depends on the knowledge one has about the field of taxation knowledge (saad, 2012). this shows that in terms of implementing the self-assessment system, the community must have tax knowledge with high qualifications in general so that they can interpret tax regulations better, which positively affects tax knowledge. it also explains that the inability to understand tax law can result in impartiality to tax law. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 60 therefore, tax authorities need to make efforts to simplify tax laws by rewriting tax regulations into language that is easily understood by taxpayers. however, the complexity of tax regulations is a challenge through the creation of uncertainty in interpreting tax regulations, resulting in a high level of tax non-compliance. it is concluded that the level of tax democratization can be affected when the taxpayer does not know the number of noncompliance actions detected by the relevant tax authorities in carrying out their tax audits. due to the lack of adequate tax knowledge, most business actors and taxpayers use tax consultants and lawyers to prepare their tax returns. this results in high democratic costs that may deter taxpayers from complying. therefore, equipping taxpayers with tax knowledge will reduce tax democratization and produce more compliant taxpayers. inadequate knowledge of taxation and uncertainty of tax law causes taxpayers to apply incorrect tax provisions in preparing their returns. some mentioned that if taxpayers are provided with relevant tax knowledge, their willingness to comply will increase. he concluded that tax democratization could be enhanced through the provision of relevant tax education and would reduce tax evasion tendencies. the study wants to assess the understanding of tax law as a challenge to implementing other alternatives to improve tax democratization through a self-assessment system. income level another factor that contributes to non-compliance is the level of income concluded by authors such as dubin & wilde (2014) as the root cause of utilizing the self-assessment system as an ongoing taxation system. beck & levine (2015) also said that the justification behind the entire taxation system is in line with the two main theories of taxation, namely; the payability principle and the equal distribution principle. this is because, basically, no one wants to pay taxes, let alone pay them. once someone finds out that their activities have a taxation impact, of course, that person will feel displeased. the same thing is also experienced by people who have only enough income for their daily needs. several studies have examined that the level of income does affect tax compliance. some of the results of these studies explain that someone will be reluctant to pay taxes when their income is low and the reason these people use is that their income is only enough for their daily meals. according to indonesian regulations, not all taxpayers need to pay taxes. unfortunately, according to the community, it can be said to be less facilitating because the exception to not paying taxes is mostly found in the income earned by individuals. if a taxpayer opens a micro, small, or medium-sized business, there are different tax rates and can be taxed. the general public does not know even this tax exemption, this is due to a lack of knowledge of applicable taxation. so actually, the self-assessment system is an excellent system to implement as long as the community has adequate knowledge and continues to grow, this is because tax regulations can change very quickly. efforts to improve tax compliance the digital age rapidly changes the relationship between tax authorities and taxpayers (kassim, 2013). driven by the desire to generate more revenue, greater efficiency, and better compliance in an environment of shrinking resources, tax authorities are increasingly relying on digital tax data collection and analysis using digital platforms to facilitate real-time collection and assessment of taxpayers. or near real-time (liu & ye, 2013). this tax digitization allows tax authorities to collect real-time or near-real-time tax data; they can then use that information to respond quickly and in a more targeted manner to the perceived compliance risk. according to some researchers, when taxpayers file their taxes publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 61 online, they will create permanent electronic records for future use. instead, they can get their information on the computer and get to work immediately. hm revenue and customs (2016) also supports the digital tax system, saying that it brings more accuracy, online filing takes a lot of the guesswork out of the tax return process, and many programs even do the calculations. digital tax systems make the filing process faster, and the last thing most taxpayers want to do is spend days and weeks sifting through papers to file their returns. so when taxpayers file their taxes online, it will speed up the process, saving them a lot of time and frustration. he goes on to say that filing your taxes online ensures you'll get your refund as soon as possible. core tax system the core tax system is the central record system in tax administration and the main driver for automation and direct processing. it provides technical support, at various levels, for all tax administration functions, processing registration applications and issuing taxpayeridentification numbers that validate and process returns and payments received through different channels, maintaining taxpayer accounts, providing tools to identify and pursue delinquent taxpayers, automating appeals tracking and provide taxpayer service staff with access to taxpayer information to enable a better level of service to taxpayers. indonesia has also started using this system. this is shown by the way taxes in indonesia can be done online. for example, the indonesian tax return reporting system has implemented e-filling so taxpayers no longer need to come to the tax office to make payments and report taxes. however, indonesia still requires npwp as a taxpayer identity, and this is quite inefficient, this is because as a result of having an npwp, indonesian taxpayers have various kinds of identity cards. it would be better in the future if the npwp and nik could be used as one for all taxpayers in indonesia. easy registration according to nyamwanza et al. (2014), registration is a process in which the tax administration collects basic taxpayer identity information, such as name, address, and type of legal entity. this information is very important because it allows the tax administration to know who the taxpayers are, where they are and whether they are active or inactive. according to kidder & craig (2011), modern tax administrations also collect compliance information, such as types of business activity or turnover forecasts, to plan for future tax democratization. most tax administrations obtain registration certificates during registration and provide new taxpayers with information about their filing and payment obligations. hendy (2013) asserts that the basic registration functionality of the tax information technology system includes the storage and maintenance of taxpayer identity information, automatic issuance of taxpayer identification numbers (npwp) and taxpayer certificates, as well as automatic determination of taxpayer filing requirements. this shows how important tax information is for a taxpayer, because this information will be very important in terms of information exchange activities from taxpayers. digital tax integrates cross-tax registration to allow a single view of taxpayers during audits or collections, centralizes the registration database to enable effective non-compliance monitoring, provides a single facility for taxpayers to register all taxes to simplify tax democratization, and interfaces with electronic tax systems enabling taxpayer new taxes to register online. richardson (2016) asserts that a single, centralized taxpayer registration database also enables precise planning, enabling tax administrations to rationalize staffing and resources based on the active taxpayer population's size and geographic location. many of these tasks would not be possible without it. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 54-64 e-issn 2715-9256 =========================================================================== dodi pramana, nelly armayanti, rita dialusi gultom policy impact analysis of the harapan family program to improve a poor household welfare in pardomuanvillage onanrunggu district samosir regency 62 farik (2011) argues that digital taxation systems in some cases allow taxpayer information to be cross-referenced and shared among governments and institutions. however, he said businesses with outdated systems or businesses that cannot adapt quickly may face increased risk, unexpected costs, and compliance challenges they are not prepared to respond to. according to ey (2017), some countries are leading the digital revolution, others are forming a second wave, and others are years away from embracing digitalization. in indonesia, we are situated in the second wave because the current system already uses an e-filing system. conclusion implementation of a self-assessment system can lead to convenience in tax administration but can also cause problems. therefore, it is necessary to increase the knowledge of taxation owned by taxpayers. the higher the level of knowledge of taxpayers on tax rules and the applicable tax system, the higher tax compliance. in addition to increasing knowledge about taxes, it is also necessary to boost the tax morale of taxpayers by using technology. thus, the existence of technology should help the government manage taxes, so it is essential to use technology that can provide convenience for taxpayers. references alm, j. 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(2011). tax amnesty with effects and effecting aspects: tax compliance, tax audits and enforcement. international journal of business and socials science, 2(7), 67-87. palil, m.r. & mustapha, a.f. (2010). tax knowledge and tax compliance determinants in self-assessment system in malaysia, birmingham: university of birmingham. prince, k. & anayduba, j.o. (2014). the impact of tax audit on tax compliance in nigeria. international journal of business and social science, 5(9), 20-27. richardson, g. (2016). determinants of tax evasion. journal of international accounting, 6(8), 23-65 saad, n. (2012). perception of tax fairness and tax compliance behaviour. journal of pengurusan, 36, 89-100. sapiei, n.s. & kasipallai, j. (2012). external professional's perception of the corporate taxpayer's compliance costs and behaviour under the self-assessment system, kuala: monash university. torgler, benno, & scheneider, f. (2004). attitudes towards paying taxes in austria: an empirical analysis. kertas kerja yale centre for international and area studies, leither program in international and comparative political economy. waluyo, trihadi. 2020. pemeriksaan terhadap wajib pajak yang tidak menyampaikan spt, ketentuan dan pemilihannya sesuai se-15/pj/2018. simposium nasional keuangan negara. halaman 677-698 dari 1115 yahaya, l. (2014). tax determinants towards self-assessment system, ny: islamic university. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 93 perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 1yoel tabuni 1universitas amal ilmiah yapis wamena, indonesia; yoeltabuni@gmail.com abstract in line with the rapid development of the times and the increasingly complex problems faced by the state, there has also been a development in government administration which has been marked by a shift in the paradigm of governance from rule governance. this situation makes the bureaucracy rigid, in an environment that is only limited to flowing the instructions or following instructions. the district government in an asologaima district has the main task of carrying out part of the authority delegated by the district head in the fields of government, economy, and development, society, peace, and order as well as coordination.the method is sed is descriptive method. bureaucrats as providers of publik services must be able to provide quality services, the quality of service of bureaucrats to society is closely related to customer satisfaction or consumer satisfaction as the recipient of the service itself. keywords: public service, bureaucracy, local government, decentralization. pendahuluan negara dalam upaya mencapai tujuan memerlukan perangkat negara yang disebut pemerintah yang pada hakikatnya adalah memberikan pelayanan kepada masyarakat serta menciptakan kondisi setiap anggota masyarakat untuk mengembangkan kemampuan dan kreatifitasnya.sejalan dengan pesatnya perkembangan zaman dan semakin kompleksnya persoalanyang dihadapi oleh negara, maka telah terjadi pula perkembangan penyelenggaraan pemerintahan yang ditandai dengan adanya pergeseran paradigma penyelenggaraan pemerintahan dari rule governmment menjadi paradigma good govermence. karena itu, tugas utama dalam rangka penguatan eksistensi pemerintahan yang secara politik akseptabel, secara hukum efektif,dan secara administrative efisien. misi aparat birokrasi adalah memberikan pelayanan sebaik-baiknya kepada masyarakat,dengan meningkatkan kualitas sumberdaya manusia, sehingga bisa memberikan kesejahtraandan rasa keadilan pada masyarakat banyak. pelayanan yang megacu terkait dengan prinsip-prinsip good governance, sebagaimana reformasi yaitu untuk mewujudkan clean goverment dalam penyelenggaraan negara yang didukung prinsip-prinsip dasar kepastianhukum, akuntablitas, transparansi, keadilan, profesionalisme, dan demokratis seperti yang dikumandangkan oleh world bank undp, united nation, dan beberapa lembaga internasional lainnya. akan tetapi kenyataannya masih ada aparat birokrasi yang menunjukan kinerja yang tidak memuaskan dengan mengabaikan pekerjaan melayani, yang sebenarnya menjadi tanaggung jawabnya. hal itu, terlihat dari birokrasi sedang berada dan bekerja pada lingkungan yang hierarkis, birokrasi sedang berada dan bekerja pada lingkungan yang hierarkis, monopolis, dan terikat oleh political authority (utomo 2002). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 94 keadaan ini yang membuat birokrasi menjadi kaku, berada dilingkungan yang hanya sebatas flolwing the instruction atau mengikuti instruksi. juga dikarenakan di birokrasi berada didalam tightening atau mengencangkan kendali yang menyebabkan birokrasi tidak memiliki inisiatif dan kreativitas. hal ini menjadi isu umum budaya birokrasi yang mengiginkan bela jasa (toha, 2003). budaya dan birokrat tersebut kontruktif dengan pelayanan yang terkait untuk dengan mewujudkan prinsip-prinsip good and clean governmment, dan kurang menempatkanmasyarakat sebagai orang yang dilayani, dan justru sebaliknya. selanjutnya birokrasi sangat sarat dengan banyak tugas dan banyak fungsi, karena tidak saja terfokus kepada pelayanan publik, tetapi juga bertugas dan berfungsi sebagai mitos pembangunan dan aktivitas pemberdayaan (publik service, development and empowering). akibatnya menjadikan birokrasi sebagai lembaga yang tambun sehingga mengurangi kelincahannya. berdasarkan laporan world competition report tahun 2006 tentang pelayanan publik, indonesiamenduduki rengking 31 dari 48 negara berkembang. dalam laporan tersebut faktor buruknya pelayanan aparat birokrasi di indonesia disebabkan oleh gaji rendah (28%) perilaku aparat birokrasi (26%), kondisi ekonomi buruk pada umumnya (22%), administrasi lemah dan kurangnya pengawasan (14%) dan lain-lain (10%). selanjutnya hasil penelitian dari institud for policy and comonity development studies (ipcos) tahun 2006 menemukan, kondisi pelayanan publik saat ini belum efisien dan efektif. praktek kkn masih marak, provesionalme pns rendah, dan partisipasi masyarakat dalam pelayanan aparat pemerintah belum optimal. oleh karena itu, perlu pemikiran pembenahan dan pengambilan fungsi dan misi birokrasi mulai dari tingkat pusat sampai distrik kepada konsep, makna prinsip yang sebenarnya. birokrasi sebagai komponen pemerintah harus di kembalikan lagi untuk hanya terfokus kepada fungsi, tugas prinsip pelayanan publik (publik service). dengan demikian birokrasi akan menjadi lebih lincah dan jelas kinerja atau perpormance indicators dari masing-masing aparat atau birokrat, untuk itu perlu adanya kebijakan pemerintah pusat melalui political will melakukan reformasi dibidang birokrasi, dengan melepaskan birokrasi dari fungsi dan tugas misi sesungguhnya tidak termasuk dalam kewenangannya, tetapi juga untuk melepaskan birokrasi sebagai alat politik (netralitas),serta membebaskan birokrasi untuk bersinergi dan berinteraksi dengan customer’s oriented yang pada hakikatnya adalah kepentingan pelayanan untuk masyarakat. distrik asologaima merupakan salah satu distrik di kabupaten jayawijaya. aparat pemerintah kabupaten yang ada di satu distrik asologaima tersebut mempunyai tugas pokok melaksanakan sebagain kewenangan yang dilimpahkan oleh kepala distrik dalam bidang pemerintahan, ekonomi dan pembangunan, kemasyarakatan, ketentraman dan ketertiban serta kordinasi dengan instansi otonomi di wilayah kerjanya. untuk melaksanakan tugas pokok dikemukakan diatas, distrik mempunyai fungsi; melaksanakan/menyelenggarakan kegiatan pemerintahan, ekonomi dan pembangunan, kemasyarakatan. ketentraman dan ketertiban yang menjadi tanggung jawab distrik, melaksanakan pelayanan teknis kesekretariatan. adapun susunan organisasi distrik terdiri dari kepala distrik, sekretaris distrik, seksi pemerintahan, seksi ekonomi dan pembangunan, seksi kemasyarakatan dan seksi ketentraman dan ketertiban. di distrik asologaima ini aparat dijajaran birokrat pemerintah harus lebih mendahului menerapkan prinsip dasar kehidupan tersebut dalam pelaksanaan perannya, sekalipun elemen lain juga dituntut patuh dan taat pada prinsip dasar kehidupan tersebut, merupakan kesan aktualisasi peran birokrasi pemerintah yang buruk tidaklah mudah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 95 metode penelitian didalam penelitan ini metode yang digunakan oleh penulis adalah metode deskriptif yaitu menggambarkan keadaan daerah penelitian secara umum dengan kata-kata secara objektif bukan dengan angka-angka. hal ini diperkuat dengan pendapat miles dan huberman (1992) bahwa dalam penelitian iniditetapkan data kualitatif pada pemberian gambaran secara objektif berkaitan dengan objek penelitian dan berdasarkan pada data yang berwujud katakata bukan angka-angka. populasi juga bukan sekedar jumlah yang ada pada objek, tetapi meliputi seluruh karakteristik atau sifat yang dimiliki oleh objek itu, dengan sampel: tokoh agama 10 orang, tokoh masyarakat 10 orang, dan tokoh pemudah 5 orang.penelitian ini menggunakan tiga tahap dalam pengumpulan data yakni: memasuki lapangan penelitian (getting in), ketika berada di lokasi (getting along), danpengumpulan data (loging the data). dalam tahap ini peneliti menggunakan tida tahap pengumpulan data yaitu: observasi, wawancara, dan dokumentasi. hasil dan pembahasan perilaku aparat birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya perilaku pelayanan birokrat merupakan kegiatan yang dilakukan aparat pemerintah terhadap publik yang menguntungkan dan menawarkan kepuasan kepada publik sebagai penerima pelayanan. sesuai dengan penelitian yang dilakukan diperoleh data sekunder bahwa pelayanan administrasi yang dilakukan dikantor distrik asologaima berupa: (1) pembuatan ktp, (2) pelayanan ppat (petugas pembuat akta tanah), (3) pembuatan surat-surat izin dan surat-surat rekomendasi lainnya. aparat birokrat sebagai penyedia pelayanan publik harus mampu memberikan pelayanan yang berkualitas, kualitas pelayanan aparat birokrat terhadap masyarakat erat kaitannya dengan kepuasaan pelanggan atau kepuasan konsumen sebagai penerima layanan itu sendiri. untuk selainitu, dilayani apakah terpenuhi atau tidak. pelayanan ktp dari fenomena dikantor distrik asologaima sehubungan dengan pembuatan ktp ini diawali dengan pendaftaran, pemeriksaan administrasi oleh petugas kemudian dilanjutkan dengan pengumpulan foto-foto. di distrik asologaima seringkali menggunakan listrik generator dan solarsel sehingga sering mengalami kerusakan dan biasanya bila alat ini rusak maka bertunda-tunda sampai bermingguan juga sampai makan bulan namun masyarakat sampai harus menunggu dan sampai memperbaikinya ahirnya pelayanan pembuatan ktp terhambat. pelayanan ppat dari hasil penelitian menyangkut pelayanan ppat di distrik asologaima yang dilakukan oleh peneliti mengenai fasilitas yang tersedia dikantor distrik asologaima ternyata dari sisi penunjang pelayanan belum memadai seperti saran mesin ketik yang masih kurang, termasuk ruang tunggu yang belum memadai karena hanya ada dua buahkursi yang disiapkan sehingga menyebabkan masyarakat yang menunggu pelayanan merasa tidak nyaman. dengan keberadaan mesin ketik hanya satu menyebabkan keterlambatan sehingga masyarakat harus menunggu waktu yang lama dalam penyelesaian pelayanan kepada masyarakat.berhubungan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 96 dengan prosedur pelayanan yang baku sesuai dengan sop atau spm yang ditetapkan oleh distrik khususnya pelayanan ppat sehingga membuat masyarakat menjadi bingung waktu melakukan pengurusan dikantor distrik demikian juga dengan keramah tamahan petugas belum mampu ditunjukan oleh petugas ppat.berhubungan juga dengan persyaratan pelayanan yang belum jelas bagi masyarkat sehingga menyebabkan masyarkat harus bolakbalik kekantor distrik untuk menyelesaikan kelengkapan persyaratan tersebut. sehingga dapat disimpulkan bahwa pelayanan ppat dari petugas distrik belum dapat menunjukan kejelasan persyaratan pelayanan sehingga masyarakat harus berulang bolak-balik kekantor didistrik untuk dapat memenuhi persyaratan yang dikehendaki berdasarkan aturan yang ada. perilaku birokrat dalam pelayanan publik di distrik asologaima perilaku pelayanan yang dibutuhkan oleh masyarakat didasarkan pada publik interst maupun publik affairs dengan kualitas yang memuaskan atau tidak seadanya. perilaku birokrat sebagai abdi masyarakat berarti memiliki kewajiban memberikan pelayanan publik pada masyarakat yang pada dasarnya sangat kompleks dan multidimensional disamping sebagai abdi negara. dalam pelaksanaan kewajiban memberikan pelayanan publik ini aparat pemerintah di tuntut adanya kepekaan (responsiveness) terhadap kepentingan publik dan bertanggung jawab (responsibility) dalam pelaksanaan tugas serta produk pelayanan sesuai dengan tuntutan masyarakat. responsibilitas dalam pelayanan publik dimaksudkan bahwa aparat pemerintah senantiasa dalam pelaksanaan tugas bersumber pada adanya pengendalian dari luar (external control), yaitu yaitu senantiasa melantaskan diri pada pertimbanganpertimbangan ekonomis, efisien efektivitas, sebagai perwujudan responsibilitas objektif. disamping itu produk pelayanan dapat memenuhi nilai-nilai etis dan kemanusiaan sebagai pengendalian subjektif yang bersumber dari sifat subjektif individu aparat birokrat, yaitu perlakuan-perlakuan yang adil pada masyarakat, perlakuan yang sama pada masyarakat, juur dan terbuka dalam pelayanan publik. berdasarkan fokus penelitian ini dimana proses pelayanan publik aparat birokrat distrik menjadi fokus masalah yang di kaji, maka kondisi yang digambarkan diatas tentu akan menjadi landasan yang mengarakan bagaimana sesungguhnya pemerintah distrik asologaima dalam mewujudkan pelayanan publik kepada masyarakat dengan berbagai ancaman produk pelayanan yang ada di distrik. dalam penelitian ini berdasarkan fokus masalah yang akan dibahas, maka pelayanan publik yang akan dikaji akan dibatasi pada aparat pelayanan publik di distrik asologaima dan didasarkan pada prinsip-prinsip pelayanan publik sesuai keputusan menpan nomor 63/kep/mpan/7/2003 yaitu, kepastian waktu, kesederhanaan, kejelasan, kemarahan, dan kenyamanan yang dianggap mewakili situasi dan kondisi yang seharusnya diterimah oleh masyarakat tidak terkecuali masyarkaat yang ada didistrik asologaima. sedangkan pelayanan publik yang biasanya dilayani oleh pemerintah distrik seperti surat tanda penduduk (ktp). berdasarkan metodologi pengumpulan data, bahwa data utama diperoleh dari katakata dan tindakan orang yang diamatai, maka peneliti melakukan observasi dan wawancara di beberapa kesempatan pada beberapa informan yang telah ditentukan sebelumnya untuk menetapkan data tentang bagaimana pelayanan publik yang dilakukan oleh pemerintah distrik asologaima berdasarkan aparat pemerintah yang ada di distrik serta kendala dan masalah apa yang dihadapi oleh aparat pemerintah dalam tugas pelayanan pada masyarakat. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 97 kepastian waktu kepastian waktu dalam pelayanan publik menjadi sangat penting karena kebutuhan masyarakat menjadi lebih cepat terselesaikan. akibat adanya pelayanan yang menempatkan waktu pelayanan yang cepat dan tepat, maka menjadikan kualitas pelayanan publik oleh aparat birokrat menjadi lebih berkualitas ada ungkapan klasik yang mengatakan “waktu adalah uang” demikian berharganya waktunya sehingga banyak orang menyamakan waktu dengan uang. oleh sebab itu selalu saja ada usaha agar waktu yang ada tidak terbuang percuma. demikian pula halnya dengan penyelenggaraan pelayanan publik, factor waktu sangat penting untuk diperhatikan baik oleh penyelenggara pelayanan maupun oleh masyarakat sebagai pengguna. pelayanan surat keterangan kartu tanda penduduk dalam hal pelayanan surat keterangan penduduk atau keterangan domisili yang merupakan bagian dari pengakuan stastus kependudukan anggota masyarakat sebelum kartu tanda keluarkannya penduduk, dan ini dalam birokrat pemerintah distrik dihubungkan dengan kepastian waktu pengurusan, maka dalam sebuah kesempatan wawancara dengan informan dengan keterangan (dk) menuturkan bahwa : pada waktu saya mengurus karatu tanda penduduk guna kepentingan urrusan keluarga pada aparat birokrat distrik, saya tidak dilayani, jadi menurut saya pelayanan aparat birokrat didistrik asologaima masih terdapat kurang baik untuk melayani seluruh masyarakat distrik asologaima. apa yang di ungkapkan dk diatas menunjukan perilaku aparat birokrat dalam pelayanan masyarakat yang tidak sangat responsive dan perhatian. dengan pelayanan yang tidak penuh perhatian akan berkesan tidak baik di mata masyarakat melalui pengurusan surat keternagan penduduk tersebut yang yang memperhitungkan untung rugi dalam penerapan waktu dalam pelayanan adalah encerminkan aparat birokrat yang tidak sangat peduli terhadap kebutuhan masyarkat. guna mendukung data primer dari hasil diatas, maka peneliti memuat data sekunder yang ada adalah dokumentasi dalam bentuk foto pada saat wawancarai dengan masyarakat distrik asologaima. kesederhanaan dan kejelasan pelayanan publik yang berbelit-belit, tidak dipahami oleh masyarakat dan tidak mudah dilaksanakan adalah prinsip pelayanan publik yang mencerminkan tidak adanya kesederhanaan prosedur pelayanan publik. sedangakan tiak kejelasan unit kerja atau pejabat yang berwenang dan tidak tanggung jawab dalam memberikan pelayanan serta rincian biaya pelayanan publik adalah tidak ada kejelasan persyarat teknis dan administrasi pelayanan publik. dalam hal pelayan publik aparat pemerintah distrik khususnya pemerintah distrik berkaitan dengan prinsip kesedrhanaan dan kejelasan pada kenyataannya akan dapat dilihat lewat beberapa produk pelayanan yang ada di distrik sebagaimana hasil wawancara. setelah wawancara dengan elias wetipo, kejelasan kepastian sebagai pegawai distrik asologaima menurut informan belum ada kejelasan pelayanan sepenuhnya dilakukan oleh pemerintah distrik asologaima karena salah mengambil kebijakan, maka pelayanan masih dalam berbelit-belit. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 98 pembahasan perilaku pelayanan birokrat merupakan kegiatan yang dilakukan aparat pemerintah terhadap publik yang menguntungkan dan menawarkan kepuasan kepada publik sebagai penerima pelayan. sesuai dengan penelitian yang dilakukan peroleh data sekunder bahwa pelayanan administrasi yang dilakukan di kantor distrik asologaima berupa 1) pembuatan ktp, 2) pelayanan ppat (petugas pembuat akta tanah) 3) pembuatan surat-surat izin dan surat-surat rekomendasi lainny.aparat birokrat sebagai penyedia pelayanan publik harus mampu memberikan pelayanan yang berkualitas, kualitas pelayanan aparat birokrat terhadap masyarakat erat kaitannya denggan kepuasan penggan atau kepuasan konsumen sebagai penerima layanan itu sendiri. dan untuk mengukur pelayanan yang diberikan tergantung dari kebutuhan dan keinginan dari masyarakat yang dilayani apakah terpenuhi atau tidak. pelayanan ktp dari fenomena dikantor distrik asologaima sehubungan dengan pembuatan ktp ini di awali dengan pendaftaran, pemeriksaan administrasi seringkali menggunakan foto-foto. dan di distrik asologaima seringkali menggunakan listrik generator dan solarse sehingga sering mengalami kerusanakan dan biasanya bila alat ini rusak maka tertunda-tunda samapai berminggu-minggu dan samapai memperbaikinya akhirnya pelayanan ktp terlambat juga. ternyata ditemui juga bahwa petugas pembuat ktp tidak disiplin waktu datang ke kantor, demikian jugaa dengan penyelesaian ktp ternyata harus menunggu wktu yang lama kaarena harus di tunggu percetakannya samapai jadi baru dibagikan kepada masyarkat. berdasrkan fenomena ini dapat disimpulkan bahwa distrik asologaima dalam memberikan pelayanan pembuatan ktp belum menunjukan adanya evisiensi waktu dalam melaksanakan pembuatan ktp, ada beberapa hal yang masih menjadi kritik dan masyarakat kepada aparat birokrat distrik asologaima ktp yang penyelesaiannya cukup lama dan tahun lalu saat awal pelaksanaan pengumpulan data di kantor distrik sempat kewalahan karena cukup banyak masyarakat yang datang serentak pada akhir atau batas waktu pembuatan ktp sehingga terjadi antrian yang panjang. karena untuk mengukur efisien dan efektif organisasi yang dibentuk dari sikap efisien dan efektifitas birokrat tergantung dari kemampuan birokrasi pemerintah dalam memanfaakan dalam berbagai sumber daya yang tersedia dalam organisasi baik, tenaga, biaya, maupun waktu, sedapat mungkin dengan tetap mempertahankan kualitas dan kuantitas hasil. efisien dan efektifitas pelayanan selain menyangkut tenaga juga dapat ditinjau dari waktu penyelesaian pekerjaan yang dilakukan oleh birokrat itu sendiri. pelayanan ppat dari hasil penelitian menyangkut pelayanan ppat di distrik asologaima yang dilakukan oleh peneliti mengenai fasilitas yang tersedia di kantor distrik asologaimaternyata dari sisi penunjang pelayanan belum memadai seperti sarana mesin ketik yang masih kurang , termasuk juga ruang tunggu yang belum memadai karena hanya ada dua buah kursi yang disiapkan sehingga menyebabkan masyarakat yang menunggu pelayanan merasa tidak nyaman. dengan keberadaan mesin ketik hanya satu menyebabkan keterlambatan sehingga masyarakat harus menungguwaktu yang lama dalam penyelesaian sehingga menyebabkan lambatnya penyelesaian oelayanan kepada masyarakat. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 99 berhubungan dengan prosedur pelayanan yang baku sesuai dengan sop atau spm yang ditetapkan oleh distrik khususnya pelayanan ppat sehingga membuat masyarakat menjadi bingung waktu melakukan pengurusan dikantor distrik demikian juga dengan keramatamahan petugas belum mampu ditunjukkan oleh petugas ppat. berhubungan juga dengan persyaratan pelayanan yang belum jelas bagi masyarakat sehingga menyebabkan masyarakat harus bolak-balik kekantor distrik untuk menyelesaikan perlengkapan persyaratan tersebut. sehingga dapat disimpulkan bahwa pelayanan ppat dari petugas distrik belum dapat menunjukan kejelasan persyarakatan pelayanan sehingga masyarakat harus berulangulang kali bolak-balik ke kantor distrik untuk dapat memenuhi persyaratan yang dikehendaki berdasarkan aturan yang ada. simpulan dari penelitian mengenai pelayanan birokrat pemerintah distrik asologaima kabupaten jayawijaya dismpulkan pelayanan yang diberikan dikategorikan kurang baik karena aparat birokrat belum mampu memberikanpelayanan yang berbelit-belit kurang transparan, kurang prosedur pelayanan yang jelas, perlakuan yang sama terhadap masyarakat, perilaku sopan dan rama, pelayanan belum efisien, fasilitas sarana dan prasarana belum memadai baik ruang tunggu maupun peralatan computer yang belum mencukupi, penyelesaian ktp masih perlu waktu yang lama proses percetakannya dan belum ada kepastian biaya pembuatan biaya, pembuatan akta pada ppat dimana permintaan biaya pembuatan akta di ppat lebih tinggi di bandingkan dengan biaya resmi, demikian juga dengan pengurusan surat izin dan rekomendasi belum ada kepastian biaya. perilaku birokrat pemerintah distrik asologaima kabupaten jayawijaya dalam pelaksanaan tugas belum mampu menunjukan perilaku yang baik. kemampuanyangditunjukan aparat birokrat belum mampu melaksanakan tugas dengan baik, kompentensi, pendidikan aparat belum selesai, hal ini mengindikasikan bahwa perilaku birokrat di distrik asologaima dari karakteristik individu dalam menunjang birokrasi masih kurang baik. referensi abdulah, s. (1991). budaya birokrat di indonesia. jakarta .pt . balai pustaka utama grafiti. abdulala, s. (1991). budaya birokrat di indonesia. jakarta: pt balai pustaka utama, graffiti. almasdi-jusuf sait. (2000). sikap dalam manajemen sumberdaya manusia. jakarta: ghalia indonesia. castlest, l, dkk. (1996). birokrasi: kepemimpinan dan perubahan perubahan di indonesia. surakarta: hapsana. dwianto, a. dkk, (2002). reformasi birokrasi publik di indonesia.jakarta: galang printika. dwiyanto, a. (2006). reformasi administrasi publik di indonesia, pustaka belajar. dwiyanto, a. (2000). membangun system pelayanan publik yang memihak pada rakyat lumingkewas dan masengi. (2008). reformasi dan birokrasi pemerintah dalam persfektifpelayanan. malang: wineka. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 93-100 e-issn 2715-9256 ================================================================================== yoel tabuni perilaku birokrat dalam pelayanan publik di distrik asologaima kabupaten jayawijaya 100 masenge. (2008). manajemen pelayanan publik malang wineka media. moekijat. (1990). asas-asas perilaku organisasi-organisasi bandung mandar maju. moenir h.a.s. (1998). manajement pelayanan umum di indonesia.jakarta: bumi aksara. molan benyamin. (2006). perilaku organisasi jakarta gramadia ndraha, t. (1997). budaya organisasi. jakarta: pt rineka. osborn d dan plastrik, p. (2001). memangkas birokrasi lima strategi menuju pemerntahanwirausaha. jakarta: ppm. osborne; d, dan gaebler, t. (1992). reinventing government the enter preneurial sprit is trans forming the publik sector. peratauran bupati jayawijaya, nomor 19 tahun 2008 tentang penjabaran tugas dan fungsi pemerintah distrik. peraturan bupati jayawijayanomor 19 tahun 2008 tentang operasional prosedur (sop) pelayanan.pendaftaran penduduk dan pencatatan sipil di kabupaten jayawijaya. prasodjo, e. (2006). reformasi kepegawaian (civil service reform). riggs f.w. (1989). administrasi pembangunan. sistem administrasi dan birokrasi. jakarta: rajawai press. robins d. s. (2003). sikap organisasi. jakarta: pt indesk kelompok gramadia. santosa, e. (2001). reformasi birokrasi: peningkatan mutu pelayanan mutu pelayanan publik sinambela, dkk. (2006). reformasi pelayanan publik; teori kebijakan dan implementasi. jakarta: bumi aksara. soerjadi fx. 1995. analisis manajemen modern. jakarta: took gunung agung. solichin, a.w. (1998). reformasi pelayanan publik system pelayanan yang responsif dan berkualitas. program pasca sarjana universitas brawijaya. sugiono. 2010. metode penelitian kualitatif r dan d. bandung:alfa beta. sugiyanti. (1999). strategi pelayanan prima. jakarta:lembaga administrasi negara ri surie, h.g. (1989). ilmu administrasi negara suatu pengantar. jakarta: gramadia. terry .g.r. (2001). manajemen sumberdaya manusia. yogyakarta. thoha, m. (1996). pembinaan organisasi (proses diagnose dan intervensi). jakarta: raja granfindo persada tjikromijoyo, b. (1995). pengantar administrasi pembangunan pustaka. lp3es indonesia. microsoft word manuskrip 8_idah.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 78 the public value of e-government at the village level 1dian herdiana, yayan muhammad royani, idah wahidah 1universitas padjadjaran, indoensia; kyberdian@gmail.com received: january 20, 2022; in revised: may 23, 2022; accepted: june 29, 2022 abstract the villages as a local government which directly serve the public should always provide good public services. on this basis, this article analyses how the implementation of e-government by village governments can contribute positively to the village's governance and public service seen from a public values perspective. the research method used in this research is the descriptive research method with a qualitative approach. data sources come from secondary sources from books, journal articles and other relevant documents. the analysis results revealed at least 3 (three) public values from the adoption of e-government at the village level, which are first the commitment of the village government to provide technology-based public services that would create good public services. second the implementation of e-government ensures the public's right to participate in government administration in which the adoption of technology and information provides rights for open and collaborative governance. third, the implementation of e-government encourages the acceleration of a digital society which would contribute positively to village development and create public welfare. keywords: community, e-government, technology, public service, village introduction the bureaucratic paradigm in indonesia has often been interpreted as an institution with various problems ranging from the low quality of human resources to the problem of corruption. this condition has implications for the performance of the bureaucracy, which is still far from what is desired, including the quality of public services, which are often received complaints from the public where the community have difficulty in easily accessing the public services provided by the bureaucracy (hamirul, 2017). the condition of the bureaucracy that has various problems is not taken for granted by the government. multiple efforts have been made to reform the bureaucracy so that it becomes better and able to change as expected. the government's agenda to reform the bureaucracy began to be rolled out and became a national agenda. the purpose of this program is to change the character and culture of the bureaucracy, it is hoped that the reform of the bureaucracy will be able to make the bureaucracy more professional, transparent and accountable (kementerian panrb ri, 2015). one of the efforts to reform the bureaucracy towards a better one is by utilising information technology in which advances in information technology that have developed well in indonesia are used to support the bureaucratic reform program. the utilisation of information technology is expected not only to create efficiency but also expected to be able to create a transparent bureaucracy so that it will give a new character to the bureaucracy itself (sudarto, 2006). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 79 utilisation of information technology in the bureaucracy is known as the concept of egovernment, where various experts reveal that e-government, in general, can be defined as an information technology utility that is shown to support bureaucratic performance, including public services based on information technology. so, information technology has a function as a medium that provides convenience in implementing various bureaucratic functions (nugraha, 2018). the concept of e-government in practice is considered to have succeeded in creating a good bureaucracy, this is as the result of reports from various parties including government reports stating that the implementation of e-government has changed the character of the bureaucracy to be better, professional and transparent. on this basis, the application of the egovernment concept should be expanded in various government functions, to encourage the acceleration of bureaucratic reform implemented in indonesia (setiawan, 2020; yunita & aprianto, 2018). the positive contribution from the implementation of the e-government concept encourages various local governments to apply the e-government in carrying out various government functions at the local level. the application of this concept is expected to be able to change the character of the local government bureaucracy for the better. the village government as a government bureaucracy that has the function to implement authority at the village level also has the responsibility to be able to create a professional, transparent and accountable local bureaucracy by adopting information technology. this is important because the village government directly deals with the community where the good or bad quality of the bureaucracy will be felt directly by the community, especially regarding public services. the implementation of e-government in the village has so far been shown by the use of information technology media such as computers in carrying out government functions. village government officials are required to master information technology, especially those related to their respective duties so that government officials can be said to be apparatus that have utilised advances in information technology in the administration of village government. egovernment at the village level is also characterised by the existence of a village government website that provides village government information, ranging from information about villages to information about public services provided by the village government (sulismadi, wahyudi, & muslimin, 2016). the assessment of the success of e-government implementation is mostly evaluated by the extent to which the village government functions carrying out its government functions by utilising information technology. for instance, how well the village government apparatus uses computers in carrying out their duties, or how well the village government website portal contains the latest information about the conditions that happen in the village. this assessment is seen from how well the village government uses information technology, so it is quantitative from the perspective of the village government (govindaraju, wiratmadja, & haryana, 2016; nugraha, 2018). the assessment of the implementation of e-government at the village level has not touched the extent to which the community receives benefits from the implementation of egovernment carried out by the village government, furthermore how the community responds to the implementation of the e-government. based on this understanding, it is necessary to conduct a study that looks at the implementation of e-government by the village government from a public perspective, where the usefulness of e-government is based on the community's response. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 80 based on this understanding, this article aims to describe public values from the village government's efforts in implementing the concept of e-government at the village level. it is hoped that the implementation of e-government will not only be a program to provide public services to the community based on information technology but provide more value and more benefits on people's lives. thus, e-government is not defined narrowly as the use of technology in village governance but is identified as a medium that values and culture in society are based on information technology. methods the description of the public value of e-government at the village level was analysed using descriptive research methods with a qualitative approach. this is in line with the aim of the research, which describe how the implementation of e-government at the village level contributes positively to the community so the community has a good perception of the implementation of e-government. the data in this article is secondary data obtained from various sources such as books, journal articles, web pages and other relevant sources. data analysis was carried out through the check, re-check and cross-check stages based on the concept from creswell (2007) in which the validity of the secondary data would be examined which was then used as a source of analysis for problems regarding the public value of egovernment at the village level. results and discussion the discussion and analysis in this article are divided into three sections, which consist of the implementation of e-government currently being implemented at the village level, the public value of the implementation of e-government implemented in the village, and the development of e-government at the village level in the future. a more detailed explanation of these three things can be explained as follows: on-going implementation of e-government at the villages the evolution of e-government, according to (layne & lee, 2001) consists of four stages. first, e-government in the form of a catalogue containing information. applied to a simple organisation and integrated with other systems that are completed. second, egovernment is more interactive by opening a two-way communication space between the government and the community. at this stage, transactions can already be carried out. in the third stage, there has been a more complex vertical integration between organisations. this means a hierarchical structural organisation is vertical, integrating into service with the same function. the fourth stage, called the more advanced stage, is where the level of complexity of the system becomes increasingly complex, marked by the integration of organisations with different functions. at this stage, e-government has become a truly integrated service for the community. the concept of e-government started to become an issue in 2001, after the issuance of presidential instruction no. 6 of 2001 concerning the development and utilisation of telematics in indonesia. the various meanings of electronic government or often we are familiar with egovernment have basic universal principles. e-government is an interaction process carried out by the government with stakeholders in using information and communication technology, aiming to improve the quality of good services between government to government (g to g), government to business (g to b), and government to citizen (g). to b). e-government at the village level uses the information to improve relations between the village government and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 81 other parties by involving computerisation in paper-based procedures. this resulted in new ways of leadership, deliberation/discussion in formulating and setting strategies, transact in terms of services, conveying information and listening to or accommodating the aspirations of the community. the issuance of presidential instruction no. no. 3 of 2003 concerning e-government development policies and strategies, as a form of government commitment to create an effective, efficient and transparent government. this of course has consequences for increasing the quality of public services provided. the regional government in indonesia has widely applied the implementation of e-government even at the village level. each region has executed the implementation of e-government with steps to prepare the budget, infrastructure and it management. e-government is the best effort in improving government administration services, especially at the village level to the community to be better and more efficient. villages have an important role in carrying out digital transformation related to the concept of e-government readiness, where the ability to utilise technology and information improves government performance for development and community welfare. by reviewing the analysis of e-government readiness according to wisnuwijaya and kridanto (2006), the government's point of view (government of e-government) and the point of view of the user community (user/citizen e-readiness). e-readiness factors include the willingness and capacity factors (wijaya & surendro, 2006). diagram 1 model e-government strategy source: wisnujaya & surendro (2006) based on the picture above, it can be seen that government e-readiness and user/citizen e-readiness simultaneously become indicators of successful implementation of e-government. in creating a system that is interrelated with one another. based on this understanding, the success of e-government implementation is based on the success of various elements involved in the e-government implementation process. e-government issues at the village level the implementation of e-government at the village level has been carried out for more than a decade, although it still faced various problems. thus, the execution of e-government cannot be said to have been entirely successful (yunita & aprianto, 2018). one of the factors related to the successful implementation of e-government at the village level related to government e-readiness factors, including: e-government implementation success e-government readiness government e-readiness user/citizen e-readiness publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 82 image 1 government e-readiness source: wisnujaya & surendri (2006) based on the picture above, it can be explained that the concept of e-readiness associated with factors related to e-readiness from wisnujaya & surendri (2006) is as follows: a. e-leadership, which is related to the priorities and initiatives of the village head leadership, greatly influences the implementation of e-government at the village level. the authority of the village head is the foundation in the initial step of implementing egovernment in addition to being the initial step as well as the foundation for the implementation of digital transformation in village-level governance. however, regarding problems in the field, not all village heads take the initiative to innovate services in the administration of their government. b. culture is a factor concerning the acceptance of government officials in using technology. the application of e-government automatically changes old habits with new habits, where the services provided to the community are digital-based. although, the implementing actor is the village apparatus which plays an important role, the obstacles faced are usually the village apparatus has not been able to adapt to the demands of e-government, where the services provided are still using conventional/traditional services. c. human resources, this aspect concerns cognitive and technical abilities in using technology. the implementation of e-government has consequences for a village that needs technically competent employees and can use technology. currently, the village government in terms of recruitment of village officials/employees, still ignores the qualification of expertise for a formation/job. e-government at the village level needs every village to have officers with cognitive and technical capabilities in using technology. d. e-governance, aspects related to governance have a major influence on the implementation of e-government. changing governance at the village level from conventional to digital is the first step in implementing e-government. although, governance is an essential factor in the application of e-government, not a few villages government e-readiness e-leadership culture e-governance human resources ict infrastructure business climate publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 83 are reluctant to get out of their comfort zone, considering that e-government requires officials to have expertise in the it field. e. ict infrastructure, aspects of the availability of infrastructure in the implementation of e-government, where the supporting infrastructure includes computers/laptops, the internet, and applications. this becomes organisational support (organisational support) related to facilities and infrastructure. infrastructure procurement is sometimes an obstacle to the absence of a budget. this can be a priority if the budget is formulated in add or other budget sources. f. business climate, relates to market conditions, regulations, and a market system associated with the availability of hardware and software. the point is that a village sees conditions on the ground and demands, whether in the form of regulations or new habits that encourage the need for adaptation to new conditions or what we often know as digital transformation with the support of the availability of a device. based on the explanation above, the success of e-readiness is closely related to the six factors described above. consequently, in a practical context, the application of e-readiness should also pay attention to these six factors because one element is closely related to one another. based on this understanding, the implementation of e-government at the village level should be interpreted as a commitment in adopting information technology in various aspects of life at the village level. public value of e-government at the villages level the implementation of e-government at village-level is not only assessed from a government perspective, which is defined as the extent to which village governments have an information technology infrastructure that can support government administration. the implementation also evaluates the extent to which village government officials can utilise information technology to support their work in public services. the implementation of egovernment should also be interpreted as the extent to which the community's response to the implementation of e-government is that the community should receive the benefits of the egovernment implementation policy at the village level. based on the analysis of various secondary data, at least 3 (three) public values exist in implementing e-government at the village level. these three things can be explained as follows: first, the commitment of the village government to provide technology-based public services would create good public services. the village has often been interpreted as a homogeneity of society that has a simple social system (suparman, 2016), in this context it is not often that the village is defined as a society that has low technological utility when compared to the city, on this basis, the village community is associated as a society that does not need information technology in his daily life. one implication is that the village government is considered a public organisation with low technological utility in its government functions. the implementation of e-government at the village level will show the commitment of the village government to make advances in information technology a part of governance. this is at least the commitment of the village government in three respects, namely: the provision of information technology infrastructure, improving the quality of government officials in mastering information technology and the direction of village development based on the mastery of information technology. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 84 the provision of information technology is a consequence of the implementation of egovernment at the village level so that the village government should be able to provide information technology infrastructure, especially in village government offices. furthermore, the provision of information technology infrastructure is proof that the village government accommodates advances in information technology at the village level so that in the future the village government is expected to be able to be a part of encouraging the advancement of information technology in the village. the implementation of e-government at the village level encourages village government officials to master the use of information technology. therefore, the government officials will adapt to advances in information technology, especially those related to their work as village government officials who should provide public services to the community. this will indirectly improve the quality of village government apparatus resources so that in the end, it is hoped that they will be able to create competent village government officials in providing public services based on information technology. the implementation of e-government at the village level is evidence of the village government's commitment that future village development will always use information technology. this is based on the understanding that implementing e-government at the village level is a long-term policy that should be on the agenda in village government development. hence, it is hoped that this will be the commitment of the village government to constantly improve the village development based on the use of information technology. second, the implementation of e-government ensures the public's right to participate in government administration in which the adoption of technology and information provides space for open and collaborative governance. one of the implementations of e-government is to create a transparent and accountable village government bureaucracy where the community has the right to know the performance of village government officials in providing public services to the community. community space to participate in providing suggestions for improvement to the government will become more open with the use of information technology. furthermore, suggestions and ideas given by the community do not have to be conveyed directly. still, they can also be conveyed through information technology media so that wherever the community is, they can contribute to governance at the village level. the existence of community participation in the administration of government is an important public value in which the community is given the right to participate in realising village development towards a better direction in which the contribution of community ideas becomes part of the village development. the rights of the community in village government administration can be explained in the following table: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 85 table 1 community's rights in village government administration government administration the role of technology community's rights village development development planning such as "musrembang desa" (development planning deliberation forum) can be carried out virtual/ teleconference by utilising technology media such as zoom or google meet the community has the right to be able to participate in making village development program plans, such as being involved in the virtual musrembang desa process so that it will realise transparency because it can be accessed by other community members virtually public services utilisation of technology provides certainty and clarity of procedures, costs and time in public services the public can access public services transparently because digital-based public services provide certainty of procedures, costs and time for the community community empowerment utilisation of technology allows empowerment to be carried out virtually using teleconference media media the community has the right to participate in digital-based community empowerment programs so that many community members can participate without having to come directly to the place where the activities are carried out. source: researchers, 2022 based on the table above, the implementation of e-government will open the public's right to participate in the administration of village government and the village development process that is implemented. therefore, it is hoped that in the future professional village government bureaucracy can be realised so that it will not only increase public trust in the village government, but it will also be able to encourage village development based on a bureaucracy based on the use of information technology. diagram 2 e-government encourages the acceleration of the digital society source: researchers, 2022 implementation of village government functions the village government should provide technological infrastructure and the good capacity of government officials public service requirements consistency of the village government in implementing egovernment the acceleration of a digital society public services based on the use of information technology the public should master the information technology and communication (ict) to be able to access public services the ability of the community to utilize information technology in various aspects of life publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 86 third, the implementation of e-government encourages the acceleration of a digital society which will ultimately be able to contribute positively to village development and create prosperity. the implementation of e-government, one of the goals to provide public services to the community, should be responded well by the community. this means that people who will access information technology-based public services should be able to use information technology because these public services can only be accessed by utilising information technology. hence, people will be encouraged to adopt technology in the context of public services. moreover, information technology-based public services can be appropriately implemented because it can be accessed by people who can take advantage of the utility of it. the condition of public services based on the use of information technology will encourage the adoption of information technology in the community so that in the end it will encourage the acceleration of the use of information technology in the community. the utility of information technology by the community is expected to be able to bridge the development of digital society at the village level, this can be realised due to the use of information technology by the community in various forms of social life and the support of the village government to consistently apply e-government. the future of e-government at the village level: promoting technology in community the application of e-government at the village level should continue to be carried out considering the great benefits of e-government for the village government and for the community. in the future, the implementation of e-government should be a driving factor in realising the community's economy and community welfare. the e-government development model that should be implemented in the future, among others, should include the following: diagram 2 e-government at the village level source: researchers, 2022 e-government at the villages government level community level • government administration • government apparatus resources • public service • community empowerment • relations between the superstructure and infrastructure of the government • community economic activities social interactions • public communication • community mobility • social structure serving synergy of comprehensive e-government implementation at the village level publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 87 based on the picture above, the implementation of e-government policy in the future should cover many aspects of community's lives. therefore, e-government at the village level is not only aimed at the performance of village government based on information technology but also at building village community based on the use of information technology. therefore, two critical levels in the implementation of e-government are the village government level and the village community level, which can be explained as follows: government level the implementation of e-government at the village government level is not only limited to how the administrative functions of the village government are carried out, but it also should cover various aspects related to other government functions such as village development functions and community empowerment functions. factors associated with the function of village government based on information technology include improving the quality of village government officials who should master the use of information technology, as well as implementing public services based on the use of information technology. aspects related to the function of village development include making the information technology development program part of the village development program so that the community can adopt the development of information technology. another thing is that the village government should be able to utilise information technology as a medium that is able to become a catalyst in village development, village development will always be based on information technology because information technology can contribute positively to the village development process. aspects related to community empowerment developed in the implementation of egovernment at the village level, one of which is community empowerment in the digital field. the government should be able to create various community empowerment programs in the field of information technology so that the community will have understanding and knowledge in the field of technology. furthermore, the government can develop community empowerment based on the work of the community, such as empowerment for farmers based on information technology where the village government encourages the use of information technology in agriculture. that way, the community will be empowered and able to apply information technology in accordance with the work of the community. the expansion of the use of information technology at the village government level based on its functions is expected to be able to build a government bureaucracy based on information technology so that it is able to create a government that is accommodating to the development of information technology, as well as being able to develop a competent and professional government bureaucracy. community level the community should be directly and actively involved in implementing e-government at the village level. in the process of implementing e-government at the community level, it should be able to cover various aspects of people's lives, including the community economy based on the use of information technology, social interaction based on the use of information technology, social mobility and social structure based on the use of information technology. first, community economic activities, economic activities for people who live in villages are an essential part of village life. people in villages have a livelihood in the same village, such as the agricultural village where farmers live in the agricultural village and the fishing village where many fishermen live in the fishing village. based on this understanding, the economic activities in the village become part of the source of livelihood for the majority of publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 88 the people living in the village so the implementation of e-government policy is essential to do. the village government should promote information technology that is expected to increase community productivity and improve the economy. thus the role of e-government as a catalyst for the acceleration of economic activity for people living in villages. second, social interaction, rural communities are known as people who uphold the value of kinship and high social solidarity, in the context of social communication, rural communities have a high intensity so that one resident and other residents are familiar with each other (agusta, 2007). the implementation of e-government is intended to provide an alternative communication to the community where communication and interaction do not always have to be carried out physically or directly but can use technology media where communication is done virtually and will form social interactions digitally, this can provide more benefits to the community if digital social interaction is shown not just ordinary social interaction, but also in the context of beneficial social interactions such as interactions regarding community empowerment programs and other social activities so that technology benefits will emerge for community's social interactions in the village. third, mobility, one of the characteristics of mobility in the village is that a lot of mobility is carried out internally within the village itself, this is related to community livelihoods carried out in the same village so that the mobility carried out outside the village is not as intense as the mobility carried out within the village itself. the implementation of e-government in the village should create mobility based on information technology, where modern transportation modes should also be part of the mobility in the village. public transportation based on digital applications should be part of the village's mobility to create synergy between the development of information technology and the mobility in the village. fourth, the social structure, the social structure that exists in many villages, especially traditional villages are closed, the social structure minimally accommodates external cultural values (angkasawati, 2015; munawwarah, 2016), the implementation of e-government is expected to be able to encourage a more open social structure in the sense of being able to accept changing times without leaving the local cultural values that already exist in the village. that way, there is a synergy between local cultural values with other cultures, especially the development of information technology which is expected to be able to contribute positively to the development of social structures in the future. various aspects related to community's lives based on the use of information technology are essentially intended to provide an increase in the community's quality of life, where technology is part of the success factor. hence, the community cannot only accept the development of information technology but also make information technology a part of the community's life that directly benefit. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 89 conclusion the villages as a local governments directly serve the public should provide good public services, including implementing the concept of e-government which is conceptually able to create a professional, transparent and accountable government. furthermore, the implementation of e-government should positively impact the community where the community should receive benefits from the implementation of e-govenment at the village level. analysis of e-government implementation concludes that there are at least 3 (three) public values from the adoption of e-government at the village level, namely: the commitment of the village government to provide technology-based public services would create good public services. second, the implementation of e-government ensures the public's right to participate in government administration in which the adoption of technology and information provides space for open and collaborative governance. third, the implementation of egovernment encourages the acceleration of a digital society which would contribute positively to village development and create public welfare. these three things become an inseparable part of the implementation of e-government at the village level, and even these three things can be used as indicators of the success of e-government implementation at the village level. references agusta, i. (2007). indonesia dalam pertautan budaya pembangunan dan budaya warga desa. jurnal wacana, 9(2), 135–153. angkasawati. (2015). masyarakat desa. jurnal publiciana, 8(1), 1–23. creswell, j. w. (2007). qualitative inquiry and research design: choosing among five approaches. thousand oaks: sage publications. govindaraju, r., wiratmadja, i. i., & haryana, a. (2016). pengembangan model evaluasi kualitas layanan sistem e-government. jurnal manajemen teknologi, 15(2), 196–205. hamirul. (2017). patologi birokrasi yang dimanifestasikan dalam perilaku birokratyang bersifat disfungsional. otoritas: jurnal ilmu pemerintahan, 7(1), 14–18. kementerian panrb ri. (2015). survey persepsi 9 program reformasi birokrasi. jakarta. retrieved from https://www.menpan.go.id/site/download/file/5025-survey-persepsi-9program-reformasi-birokrasi layne, k., & lee, j. (2001). developing fully functional e-government: a four stage model. government information quarterly, 18(2001), 122–136. https://doi.org/10.1016/s0740624x(01)00066-1 munawwarah, a. (2016). sistem kekerabatan antara masyarakat pedesaan dan perkotaan. malang. retrieved from http://syariah.uin-malang.ac.id/index.php/komunitas/blogfakultas/entry/aisyatul-munawwarah-13210043 nugraha, j. t. (2018). e-government dan pelayanan publik (studi tentang elemen sukses pengembangan e-government di pemerintah kabupaten sleman). jurnal komunikasi dan kajian media, 2(1), 32–42. setiawan, a. (2020). ketika indeks e-government indonesia naik 19 peringkat. retrieved june 28, 2021, from https://indonesia.go.id/kategori/kuliner/1946/ketika-indeks-egovernment-indonesia-naik-19-peringkat sudarto, y. (2006). e-goverment dan reformasi birokrasi menuju pemerintahan yang baik. in konferensi nasional teknologi informasi & komunikasi untuk indonesia (pp. 44–47). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 78-90 e-issn 2715-9256 ========================================================================== dian herdiana, yayan muhammad royani, idah wahidah the public value of e-government at the village level 90 bandung. sulismadi, wahyudi, & muslimin. (2016). model penguatan kapasitas pemerintah desa dalam menjalankan fungsi pemerintahan berbasis electronic government (egovernment) menuju pembangunan desa berdaya saing. malang. suparman, a. (2016). desa dan hak-hak tradisional. jurnal wawasan hukum, 26(1), 464– 470. wijaya, s., & surendro, k. (2006). strategic planning for e-govemment implementation of kabupaten/kota at indonesia. in proceedings of iiwas2006 (pp. 1–7). wisnuwijaya, s., & kridanto, s. (2006). strategic planning for e-government implementation of kabupaten/kota at indonesia. in iiwas2006 (the 8th international conference on information integration and web-based application & services) (pp. 351–356). yogyakarta. yunita, n. p., & aprianto, r. d. (2018). kondisi terkini perkembangan pelaksanaan egovernment di indonesia: analisis website. in seminar nasional teknologi informasi dan komunikasi 2018 (sentika 2018) (pp. 329–336). yogyakarta. microsoft word manuskrip 1.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 79 a feasibility study for housing allowances from the bandung regency dprd 1farhan rahmawan halim, mubarok, rina mutiarawati 1uin sunan gunung djati bandung, indonesia; farhan.rh@uinsgd.ac.id received: july 1, 2021; in revised: october 19, 2021; accepted: december 10, 2021 abstract bandung regent regulation number 23 of 2020 regulates an amendment to regent regulation number 60 of 2017 concerning the number of housing allowances and transportation allowances for leaders and members of the bandung regency dprd, indicating that the percentage of increase in housing allowances for both leaders and members is greater than 30%. this study aims to see if the bandung regency dprd allowances are adequate for changes in the number of housing allowances. the method of calculation and data analysis used is attachment iia of minister of finance regulation number 96/pmk.06/2007, as well as a macroeconomic approach based on government regulation number 18 of 2017 article 17, which states that it must consider the principles of appropriateness, reasonableness, rationality, and standard local prices when determining. the findings revealed that the regional government of bandung regency made a significant shift in the amount of allowance. this is because the benefits of the regional government's budgets to the bandung regency dprd can be a loss, not just for the bandung regency area but for the entire state. this can be observed in the disparity in calculation results, which yields a very significant figure when multiplied by the number of board members. keywords: housing allowance, bandung regency dprd, local government introduction regional government institutions are a necessary component of local government management. in indonesia, the regional government comprises the provincial and regency/cityregional governments. the regional head and the dprd are assisted by regional apparatus in these institutions. the regional people's representative council (dprd) and regional heads share the same constitutional role, namely as regional government administrators who carry out various government matters in the region, as stated in article 18 of the republic of indonesia's 1945 constitution (desmon, 2019). the government affairs division at both the federal and regional levels is categorized depending on their authority, as outlined in law number 23 of 2014 concerning regional government. article 9 of law number 23 of 2014 divides government affairs into absolute government affairs, concurrent government affairs, and general government affairs. the concurrent government, which includes necessary and optional matters, is the regional authority on government issues. government affairs that must be carried out by all areas are known as mandatory government affairs. on the other hand, optional government affairs are matters that must be carried out by the region while considering the region's publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 80 capability (desmon, 2019). as regional government administrators, both dprd and regional heads, it is essential to carry out the regional government's affairs. the dprd and the regional head share the same job title, but their responsibilities vary vastly. according to article 69 of the law of the republic of indonesia number 17 of 2014, the dprd's functions are 1) legislation, which is related to the formation of regional regulations; 2) budget, namely the authority related to the regional budget (apbd); and 3) budget, which is related to the formation of regional regulations. the authority in controlling applicable policies and ensuring the long-term viability of local regulations is referred to as a supervision. in contrast to the dprd, the regional head enforces regional regulations and implements regional policies enacted by the legislature (darwin, 2017). the dprd establishes itself as a balanced power by exercising oversight over the regional head and all levels of regional administration as a representative body of the people. (kartiwa, 2016). the dprd must increase its performance because it is currently expected to give professional and quality services. such demands should be addressed to the dprd, which serves as a representative of the people. if the dprd can later provide such competent and good services, either through its leadership or its members, pay in allowances is justified. all revenue in the form of money or goods received by employees as compensation for services performed to an organization, whether obtained directly or indirectly, is referred to as the provision of allowances (fauziah et al., 2014). the goal of the budget is to improve the performance of those who have previously been deemed subpar and increase the income that has previously been considered unattainable (nugraha, 2017). according to article 178 paragraph, 1 of law number 23 of 2014 on regional government, the leaders and members of the regency/city dprd have financial and administrative authority. the economic and administrative powers of the leaders and members of the regency/city, dprd, as stated in paragraph h (1), are regulated by government regulation strengthened in paragraph 2. a government regulation governs the issuing of the law and its implementation. to clarify the intent of article 178, one government regulation was created, namely government regulation (pp) number 18 of 2017, which controls the financial and administrative rights of leaders and members of the regional house of representatives. the president's direct endorsement of government regulation (pp) number 18 of 2017 concerning the financial and administrative rights of leaders and members of the regional people's legislative assembly has increased dprd income across indonesia. the addition of allowances not previously regulated in government regulation no. 24 of 2004 increased budgets. the following items are included in the income of the leaders and members of the dprd, according to article 10 of the pp: package fee, representation fee, position allowance, other equipment allowance, and honorary body allowance. in addition to the above, they are entitled to two additional benefits under pp number 18 of 2017, namely recess allowance and intensive communication allowance. the dprd's leadership and members also receive various perks, such as the welfare allowance and the preceding allowances. government regulation no. 18 of 2017 article 9 states that both leaders and dprd members are entitled to health insurance, work accident insurance, and death insurance, as well as official attire and qualities. furthermore, paragraph 2 specifies that the dprd leadership must provide other welfare advantages, such as state housing and equipment, official vehicles, and household expenditures, in addition to these allowances. members of the council, like the leadership, are entitled to special welfare benefits. in paragraph 3, it is specified that dprd members may be given state residences and equipment publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 81 and transportation allowances. as a result, housing and transportation allowances are included in the welfare package. a welfare allowance is a type of compensation paid on a regular basis. a fixed budget is a recurring payment tied to labour delivered to workers and their families regularly. the cost of this welfare benefit coincides with the number of basic wages (ernawati et al., 2017). the provision of housing allowances in the welfare allowance means a budget for house rent and other goods and services. facilities and infrastructure, as well as official housing equipment, are included. individual performance is enabled by water, sanitation, electricity, security, and other amenities to allow individual performance (ernawati et al., 2017). dprd has access to state houses and their equipment, office vehicles, and household expenses (exclusively for leaders). if the local government cannot offer it, housing allowances must be provided (oktavianoor & faozi, 2020). of the several allowances granted to the dprd, the government imposes restrictions to ensure that the quantity of subsidies granted is not outrageous. for example, article 17 indicates that the amount of housing allowance supplied must consider numerous factors, including the principle of decency, the principle of fairness, the principle of rationality, and local price norms, among others. furthermore, allowances awarded to both the leaders of the council and council members at the regency/city level may not exceed the amount awarded to the leaders of the council and council members at the provincial level. the following provisions have been made regarding the area of land and buildings: table 1 provisions for the council's land and building areas no. allotment maximum terms land area (lt) building area (lb) 1 board leader 750 m2 300 m2 2 board member 350 m2 150 m2 source: the ministry of human affairs regulation number 7 of 2006 because it is required for researchers to pay attention to the constraints that are the basis for establishing the amount, the provisions on the land area (lt) and building area (lb) must occur in determining the amount of housing allowance to be paid to the bandung regency dprd. furthermore, suppose the decision exceeds the set limit. in that case, it is conceivable that it will be brought to the public's attention, resulting in dissatisfaction with the outcome of determining the acceptable amount. bandung regent regulation number 23 of 2020 regulates the adjustment to regent's regulation number 60 of 2017 about the amount of housing allowance and transportation allowance for bandung regency dprd leaders and members. the table below shows the housing allowance received by the bandung regency dprd. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 82 table 2 changes in the amount of bandung regency dprd housing allowances allotment housing allowance percentage increase before after difference dprd chairman 18.000.000 28.235.000 10.235.000 36% dprd deputy chairperson 17.000.000 25.882.000 8.882.000 34% dprd member 16.000.000 24.705.000 8.705.000 35% source: bandung regent regulation no. 23 of 2020 and regent regulation no. 60 of 2017 according to the chart above, the number of housing allowances for the chair, deputy chair, and members of the bandung regency dprd changed in 2020 compared to the number of allowances in 2017. percentage rise for both leaders and members is greater than 30%. of course, while calculating the amount of this housing allowance, numerous criteria outlined in pp no. 18 of 2017 must be taken into account, including the principle of decency, the principle of fairness, the principle of reasonableness, and local price norms. this consideration is necessary, and if the allowance is too low, it will cause unhappiness among the councils in bandung regency under the guise that the government does not value the councils' hard work. on the other hand, however, if the allowance amount is considerable, it may cause unrest among the residents of bandung regency, given that there are still individuals living below a decent standard of living (ernawati et al., 2017). according to article 9 paragraphs 2 and 3 of pp number 18 of 2017, welfare benefits in the form of a statehouse and its equipment, office vehicles, and household expenses shall be granted to leaders and members of the dprd (for leaders only). this is reinforced in article 15, which specifies that if the regional government cannot supply it, housing allowances must be provided. the requirement for this research is to be carried out as material for consideration and to create a balanced satisfaction for both the bandung regency dprd as an allowance-giving object and the inhabitants of bandung regency. the insufficient allowance will cause unhappiness among the bandung regency dprd leadership and members, who believe that the government does not value the hard work done by the people's representatives in bandung regency. on the other hand, however, excessive allowances may produce discontent among the inhabitants of the bandung regency. therefore, to verify the feasibility of the housing allowance received by the bandung regency dprd, it must undertake research using calculations guided by aspects of fairness, equality, and sustainability. the earlier study, "survey of the study on the amount of housing allowances for leaders and members of the tanah laut regency dprd," done by ernawati, fredy jayen, arief noviarakhman zagladi, and sutrisno, became the researcher's reference. the purpose of this study is to determine the amount of house rental value for the tanah laut regency dprd's leadership and members, the value of official housing facilities and infrastructure, and the total amount of housing allowances for the tanah laut regency dprd's leadership and members. he discovered the results of his investigation, namely that the results of the computation of the housing allowance meant for the tanah laut regency dprd were vitally necessary, given that there was no precise foundation for determining the amount of housing allowance earlier. therefore, the method for determining dwelling rent and facilities and infrastructure was used to analyze the data from this study (ernawati et al., 2017). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 83 in addition to the research mentioned above, damanik darwin's study "analysis of the estimated calculation of housing allowances for the regional people's representative council (dprd) pematangsiantar city" is cited as a source for this study. this study aims to look into how the dprd calculates housing allowances in pematangsiantar city. according to the study's findings, the researcher's projected housing allowance for the chairperson of the pematangsiantar city dprd is rp 13,033,378.40, and if adjusted for inflation, it is rp 14,355,0007.70. therefore, according to the experts, revisions to the housing allocation for leaders and members of the pematangsiantar city dprd are necessary because the prior allowance is no longer possible (darwin, 2017). the researcher also used the study "a study of transportation allowances for members of the dprd kotabaru regency" by m. rezki oktavianoor and ibnu faozi as a source of information. this study aims to find the most significant value of the transportation allowance for dprd kotabaru regency members. oktavianoor and faozi are directed in their calculations by pp no. 18 of 2017, article 17, which specifies that it must examine the principles of decency, justice, reasonableness, and local price norms and must not exceed several of allowances for the provincial dprd leaders and members. according to the findings of this study, the highest value for the transportation allowance for members of the dprd kotabaru regency is idr 16,000,000 (sixteen million rupiahs), and it is also recommended that members of the dprd kotabaru regency choose the medium alternative as their transportation allowance (oktavianoor & faozi, 2020) the innovation or distinction between this research and prior research is that in this study, the feasibility of housing allowances was tested using the calculation method in appendix iia of minister of finance regulation number 96/pmk.06/2007, but with a locus in bandung regency. naturally, this disparity in loci will result in discrepancies in earlier research. furthermore, the data used in the calculation also considers the criteria outlined in article 17 of pp no. 18 of 2017. as a result, four factors must be considered and followed when estimating the number of housing allowances for the bandung regency dprd (ernawati et al., 2017): 1. the principle of appropriateness, which states that the dprd's housing allowance must be sufficient to meet their needs and enable them to secure acceptable housing to support their performance; 2. the principle of justice, which states that several allowances received by the dprd afterwards should not provoke a community uproar because the sum handed to the dprd is seen as unjust (it can be too big or too small); 3. the principle of reasonableness, which that the dprd's allowance must be reasonable or sensible in value; and 4. the conformance concept states that it must consider the quantity number using prices in the bandung regency environment. following a calculation based on the four principles, the amount can result in a variety of outcomes, such as the amount being acceptable to be given, the amount needing to be increased, or the amount being too large, necessitating a reduction in the allotted amount. furthermore, the researcher has a map of the problem in conducting this research: namely, is the value of the housing allowance for the leaders and members of the bandung regency dprd suitable if it is computed using the principles of fairness, equality, and sustainability? publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 84 methods a descriptive strategy with a quantitative approach was used in this investigation. researchers use this quantitative descriptive method because it is relevant to what will be studied, namely calculating the number of housing allowances given to the bandung regency dprd so that the budget can be judged appropriately. the researcher describes what has been calculated by assessing the outcomes of the calculations once they have been completed. in order to examine the bandung regency housing allowance, researchers used two data collection techniques: documentation and observation studies. first, documentation studies were conducted on statutory regulations such as the position of the dprd and the allowances for the dprd leaders and members, both in the dprds of other cities and in the dprd of bandung regency, which the researcher used as comparison material. meanwhile, a rental pricing survey was conducted on properties in bandung regency, specifically taman kopo indah housing and kopo permai housing. the regional people's representative council (dprd) of bandung regency is the subject of this study. the dprd, as a state institution, is constitutionally protected under the 1945 constitution and law number 23 of 2014 on regional government. meanwhile, the bandung regency dprd facility as a state entity in the regional government, in this case in the form of housing allowance for the chairperson of the council, council representatives, and council members, is the subject of this research. the researchers conducted a data analysis test using the formula for calculating the building and land rent (sbt) as set out in appendix iia of the minister of finance's number 96/pmk.06/2007 concerning governance methods for the implementation of the use, utilization, abolition, and transfer of state property, which states: description: stb = annual land and building rent 3,33 % = factor for adjusting land rent (in percent) lt = land surface area (in m2) nt = stands for "land value" (valued based on njop or market price at a local location) 6,64 % = building rental adjustment factor (in percent) lb = area of the building's floor (in m2) hs = building unit pricing (in idr/m2) based on regional standards nsb = salvage value of a building (in percent) (equalization of building salvage value with ten-year building age and 85 percent residual value) results and discussion when assessing the eligibility of housing allowances to be awarded to the bandung regency dprd's leadership and members, the number of housing allowances must be determined in accordance with the principles of decency, fairness, logic, and local price norms. furthermore, housing allowances must be updated to reflect current rental standards, and the city/regency dprd's budgets must not exceed the province. meanwhile, the minister of home affairs regulation number 7 of 2006 regulates land and building areas, stating that the maximum land area (lt) is 750 m2 and the top building area (lb) is 300 m2. in the meantime, members have a complete land area (lt) of 350 m2 and stb = (3,33% x lt x nt) + (6,64% x lb x hs x nsb) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 85 a maximum building area (lb) of 150 m2. according to minister of public works regulation no. 45/prt/m/2007, an official at the level of a member, state institution, or council is entitled to a type a official residence with a maximum land area (lt) of 600 m2 and a building area (lb) of 250 m2. analysis of the principle of fairness the researcher conducted a survey based on the fairness of the dwelling rent in order to analyze the principle of fairness. the distance between the survey area and the bandung regency dprd office is the subject of this survey on house rental pricing. the following image conveys what the researchers are trying to say. figure 1 the survey area's distance and time to the bandung regency dprd office (a). 11.8 kilometers from taman kopo indah housing (23 minutes by car) (b). 17,5 kilometers from kopo permai housing (23 minutes by car) source: google map the distance between taman kopo indah housing and the bandung regency dprd office is 11.8 kilometres, with a travel duration of 23 minutes, as shown in the diagram above. meanwhile, the distance between kopo permai housing and the bandung regency dprd office is 17.5 kilometres, with a travel duration of around 23 minutes. in addition to space and time, the researcher's considerations in selecting the survey area for analyzing the principle of fairness, both for the chair of the council and council members, are also related to the availability of land and buildings in accordance with the feasibility as stipulated in minister of home affairs regulation no. 7 of 2006. the following table shows the findings of a survey conducted by researchers on the rental price of the residence that the researchers visited with a regular travel time of fewer than 60 minutes. table 4 results of the house price survey no location lt lb survey price price per m2 fix rate (6%) price dprd chairman 1 taman kopo indah 250 220 3.500.000.000 14.000.000 840.000 14.840.000 2 taman kopo indah 286 300 3.500.000.000 12.237.762 734.266 12.972.028 3 perumahan kopo permai 286 250 3.000.000.000 10.489.510 629.371 11.118.881 average 12.242.424 734.545 12.976.970 dprd deputy chairperson 1 taman kopo indah 153 225 2.100.000.000 13.725.490 823.529 14.549.020 2 perumahan kopo permai 264 180 2.600.000.000 9.848.485 590.909 10.439.394 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 86 average 13.602.941 816.176 12.494.207 dprd member 1 taman kopo indah 110 90 1.250.000.000 11.363.636 681.818 12.045.455 2 perumahan kopo permai 126 100 1.150.000.000 9.126.984 547.619 9.674.603 average 10.245.310 614.719 10.860.029 source: processed by the researcher, 2020 another factor to consider while assessing the fairness principle in article 15 of pp number 18 of 2017, which specifies that housing allowances must be provided if the regional government is unable to supply them. if the budget is provided, it can be proven that offering housing allowances to the dprd chairperson, deputy chairperson, or members of the bandung regency dprd is exceptionally appropriate. analysis of the principle of equality the researcher compares bandung regency to many cities and regencies in west java, including bandung regency, bandung city, and west bandung regency, in order to examine the idea of equality. the human growth index (hdi), the presenting aspect of the poverty level, average per capita expenditure, and the poverty line aspect are all factors that the researcher considers while determining the principle of equality. the human growth index (hdi) is the first point brought up. the hdi assesses human welfare based on essential quality of life, such as long and healthy life, knowledge, and decent existence. table 5 hdi index in the west java province in the last five years no ipm index years average 2015 2016 2017 2018 2019 1 west java 69,50 70,05 70,69 71,3 72,03 70,71 difference 0,5 0,6 0,6 0,7 0,63 2 bandung regency 76,42 76,69 76,95 77,56 78,11 77,15 difference 0,3 0,3 0,6 0,5 0,42 3 bandung city 79,67 80,13 80,31 81,06 81,62 80,56 difference 0,5 0,2 0,8 0,6 0,49 4 west bandung regency 65,23 65,81 66,63 67,46 68,27 66,68 difference 0,6 0,8 0,8 0,8 0,76 5 bandung regency 70,05 70,69 71,02 71,75 72,41 71,18 difference 0,6 0,3 0,7 0,7 0,59 source: bandung regency bps data processed the hdi of the bandung regency continues to rise year after year, as can be seen in the table above. the most significant increases happened in 2018 and 2019, with a 0.7 rise over the prior year. for bandung regency, the average difference in the hdi index is 0.59. this is still below bandung, which has had an average of 80.56% during the last five years. the hdi of the bandung regency, on the other hand, is higher than the hdi of west java province, at 70.71 %. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 87 the next feature is a depiction of the bandung regency's poverty rate. the poverty rate in bandung regency is shown in the table below. table 6 percentage of poverty in bandung regency in the last five years no percentage of poor population average average 2015 2016 2017 2018 2019 1 bandung regency 8,00 7,61 7,36 6,56 5,94 7,09 selisih 3,12 1,90 5,89 4,07 3,74 source: bandung regency dalam angka tahun 2020 we can observe from the table above that the percentage of people living in poverty in bandung regency decreases year after year. the most significant drop occurred in 2018, with a 5.89 % decrease from the previous year. the average poverty rate in bandung regency is 7.09 %, with a -3.74 % difference over the last 5 years. this signifies that the poverty rate for this population is dropping every year, indicating that bandung regency can alleviate poverty. in the meantime, the following table depicts the average per capita expenditure in bandung regency: table 7 west java region's average per capita expenditure no region years enhancement (%) 2019 2020 1 cimahi city 1.755.952,28 1.808.790,00 3% difference 52.837,72 2 bandung city 1.974.339,11 1.958.841,00 -1% difference -15.498,11 3 west bandung regency 1.015.303,44 1.007.906,00 -1% difference -7.397,44 4 bandung regency 1.098.748,12 1.184.542,00 7% difference 85.793,88 source: bandung regency bps data processed according to the chart above, the per capita expenditure of bandung regency in 2020 will be rp. 1,184,542.00. this represents an increase over the previous year's gap of rp. 85,793.88. as a result, the very high increase in average per capita expenditure over the last two years, which has increased to 7%, far exceeding the average increase in per capita expenditure in the surrounding area, can be seen in the data. analysis of the principle of sustainability. researchers look at the bandung regency economic growth rate, bandung regency original income (pad), and the grdp growth rate at constant prices as part of the sustainability examination. the first focus point is the bandung regency economic growth rate, as shown in the table below. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 88 table 8 bandung regency economic growth rate no region average average 2015 2016 2017 2018 2019 1 bandung regency 5,89 6,34 6,15 6,26 6,09 6,15 enhancement 2,65% -1,20% 0,68% -1,06% 0,3% source: bandung regency bps data processed as seen in the data above, bandung regency received an average of 6.34 % in 2016, up 2.65 % from the previous year. then, in 2017, it dropped to 6.15 %, a 1.20 % reduction. however, in 2018, there was another increase, bringing the average to 6.15 %, with a 0.68 % difference from the previous year. in 2019, it fell by 6.09 %, a difference of 1.06 % from the previous year. as a result, the average economic growth rate in the bandung regency has been positive from 2015 to 2019, with an average value of 6.15 %. this is a macroeconomic sustainability factor for bandung regency, and it is desired to continue enhancing income intake. therefore, the following table data can be used to verify it in the context of bandung regency's original regional revenue (pad). table 9 bandung regency's original regional revenue (pad) total regional original income (in trillion rupiah) 2018 2019 2020 growth rate 927,54 1.078,4 1.025,4 growth 16% -5% 6% source: bandung regency bps data processed the table above shows the bandung regency's regional original revenue (pad) during the last three years. this table shows that bandung regency's pad growth in 2019 climbed by 16 % from the previous year to 1,076.4 trillion. however, growth slowed to 1,025.4 t in 2020, a 5% decrease. in 2018, the pad for bandung regency was 927.54 trillion. in the meantime, the accompanying table shows the grdp growth rate at constant prices in different nearby areas. table 10 grdp growth rate based on constant prices no region years average 2015 2016 2017 2018 2019 1 west java 5,05 5,66 5,33 5,66 5,07 5,35 difference 0,61 0,33 0,33 0,59 0,01 2 cimahi regency 5,43 5,63 5,43 6,46 6,48 5,89 difference 0,20 0,20 1,03 0,02 0,26 3 bandung city 7,64 7,79 7,21 7,08 6,79 7,30 difference 0,15 0,58 0,13 0,29 0,21 4 west bandung regency 5,03 5,65 5,21 5,5 5,05 5,29 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 89 difference 0,62 0,44 0,29 0,45 0,005 5 bandung regency 5,89 6,34 6,15 6,26 6,09 6,15 difference 0,45 0,19 0,11 0,17 0,05 source: bandung regency bps data processed according to the table above, bandung regency climbed to 6.34 in 2016, up 0.45 from the previous year. then, in 2017, it dropped to 6.15, a -0.194 reduction from the prior year. the grdp growth rate in bandung regency grew by 6.26 % in 2018, an increase of 0.11 % over the previous year. then, in 2019, it fell by 6.09 %, a difference of 0.17 %. according to bandung regency, the average difference between the grdp growth rate and the basis of constant prices over the preceding five years is 0.05. as a result, when comparing the overall grdp growth rate to nearby cities/regencies, bandung regency has a positive trend and average, even outperforming cimahi city and west bandung regency as the closest neighbours. the result of calculation of the amount of housing allowance using the formula for the regulation of the minister of finance the researcher employed the minister of finance formula to conduct this analytical test. they used the attachment formula iia to the minister of finance's regulation 96/pmk.06/2007. to do the calculations, the researcher must first collect the information required. the following is how the housing allowances for the chair, deputy chair, and members of the bandung regency dprd are calculated: 1. calculation of housing allowances for the chairperson of the bandung regency dprd stb = (3,33% x lt x nt) + (6,64% x lb x hs x nsb) = (3,33% x 500 x 12.100.000) + (6,64% x 300 x 968.000 x 85%) = 201.465.000,00 + 16.390.176,00 = 217.855.176,00 / year = 18.154.598,00 / month = 18.150.000,00 / month 2. calculation of housing allowances for deputy chairperson of the bandung regency dprd stb = (3,33% x lt x nt) + (6,64% x lb x hs x nsb) = (3,33% x 450 x 12.100.000) + (6,64% x 300 x 968.000 x 85%) = 181.318.500,00 + 16.390.176,00 = 197.708.676,00 / year = 16.475.723,00 / month = 16.500.000,00 / month publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 90 3. calculation of housing allowances for members of the bandung regency dprd stb = (3,33% x lt x nt) + (6,64% x lb x hs x nsb) = (3,33% x 350 x 12.100.000) + (6,64% x 150 x 968.000 x 85%) = 141.025.500,00 + 8.195.088,00 = 149.220.588,00 / year = 12.435.049,00 / month = 12.400.000,00 / month following the preceding computation, the inflation factor must be taken into account when estimating the housing allowance amount. according to (ernawati et al., 2017), inflation is a condition in which there is an excess of demand for commodities in the economy as a whole. furthermore, (lukisto & anastasia, 2014) suggest that inflation is a macroeconomic measure that describes the reduction in the rupiah value. the market's rising prices of basics demonstrate this. of course, this is a common problem, particularly for governments attempting to regulate the rate of growth. as a result, this inflation element must be taken into account. as a result, the researcher offers the rate of inflation as well as forecasts for 2016 to 2021: table 11 inflation increase data for 2016-2020 inflation years average 2016 2017 2018 2019 2020 4 3,80 3,19 3,02 2,03 3,11 source: processed bank indonesia data aside from inflation, another factor to consider is the bank of indonesia's interest rate. bank indonesia has set a fixed interest rate of 6% in this instance. this is supported by the findings of (ramadani, 2018)who found that interest rates had a considerable impact on stock values in the property and real estate industries. to do the computations, the researcher added inflation and a fixed rate. as a result, the following is the outcome: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 91 table 12 the amount of housing allowance calculated by adding inflation and the fix rate description chairman deputy chairperson member lt lb lt lb lt lb 500 300 450 300 350 150 calculation of annual rent allowance 217.855.176,00 197.708.676,00 149.220.588,00 estimate of rent allowance per month 18.154.598,00 16.475.723,00 12.435.049,00 fix rate (6%) 1.089.275,88 988.543,38 746.102,94 inflation (5 years) (per year 3.11%) 2.823.039,99 2.561.974,93 1.933.650,12 the calculation results 22.066.913,87 20.026.241,31 15.114.802,06 source: processed bank indonesia data the number of housing allowances for the chair, deputy chair, and members of dprd in bandung regency may be seen in the findings of the analysis carried out by researchers using the formula attached iia to the regulation of the minister of finance number 96/pmk.06/2007. a. dprd chairman : rp. 22,100,000.00 per month b. dprd deputy chairperson : rp. 20,000,000.00 per month c. dprd member : rp. 15,000,000.00 per month comparison of calculation results make some comparisons of the computation results based on some of the calculations done, mainly as follows: the results of the researcher's calculation of the amount of housing allowance, either using the formula attached to iia regulation of the minister of finance number 96/pmk.06/2007 or analyzing article 17, which states that the principles of decency, fairness, rationality, and price standards must be taken into account. according to the local government, the amount of housing allowance is: a. dprd chairman : 22.100.000,00 b. dprd deputy chairperson : 20.000.000,00 c. dprd member : 15.000.000,00 meanwhile, according to bandung regent regulation number 23 of 2020, the value of the housing allowance for the bandung regency dprd would vary as follows: a. dprd chairman : 28.235.000,00 b. dprd deputy chairperson : 25.882.000,00 c. dprd member : 24.705.000,00 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 79-93 e-issn 2715-9256 =========================================================================== farhan rahmawan halim, mubarok, khaerul umam a feasibility study for housing allowances from the bandung regency dprd 92 when we compare the two, we can see that: table 13 comparison of the amount of housing allowance value using the formula attached to iia no. allotment value difference analysis results bandung regulation no. 23/2020 1 dprd chairman 22.100.000 28.235.000 6.135.000 2 dprd deputy chairperson 20.000.000 25.882.000 5.882.000 3 dprd member 15.000.000 24.705.000 9.705.000 conclusion the number of housing allowances for the bandung regency dprd can be stated as needing to be reviewed by rationalizing the values expressed in bandung regent regulation number 23 of 2020. the results are far from scientific calculations carried out by researchers, based on the estimates made by the researcher in calculating the number of housing allowances for the bandung regency dprd. the benefits of granting subsidies to the bandung regency dprd by the regional government may be a loss for the bandung regency area and the state. this is evidenced by the discrepancy in calculation results, which yields a pretty large amount when multiplied by the number of existing board members. references darwin, d. 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(2017). deteksi bubble economy dan analisis faktor pada properti residential dan saham indonesia. 1–10. undang-undang dasar negara republik indonesia tahun 1945 undang-undang nomor 23 tahun 2014 tentang pemerintahan daerah undang-undang republik indonesia nomor 17 tahun 2014 tentang majelis permusyawaratan rakyat, dewan perwakilan rakyat, dewan perwakilan daerah, dan dewan perwakilan rakyat daerah microsoft word mansukrip 2_yayuk.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 11 implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 1yayuk sri rahayu 1uin sunan gunung djati bandung, indonesia; yayuk.uinsgd@gmail.com received: january 19, 2022; in revised: may 22, 2022; accepted: june 25, 2022 abstract the budget is an important tool for the government to implement its programs, which are more or less influenced by budget management. the state budget reflects the policy decisions between the executive and the legislature that describe what the government does each year. this political decision has a major impact on people's living standards, especially in terms of better fulfilling the basic needs of citizens. as is understood, a policy always has a purpose. in the context of these objectives, it is hoped that every substance of public policy will always be useful for fulfilling the interests of the people. it's just that in the context of benefits, each public policy provides different benefits for various community groups. the greatest benefits of a public policy tend to be enjoyed by the initiator of public policy. this study was conducted to examine the effect of government policies with adjustments to the management of education funds at state islamic universities during the pandemic. this research method is to cite qualitative data from various primary and secondary literatures. informants as data sources and actors who contribute to the success or failure of an investigation based on the information provided. based on the results of the study that the refocusing policy greatly influences education financing during the pandemic, this is evidenced by the reallocation of several activity programs which at the beginning of the year had been prepared to allocate several programs related to the handling of covid 19. keywords: local government, e-goverment, program effectivity, sp4n-lapor! introduction unlike previous years, 2020 will be an extraordinary year due to the covid-19 pandemic. the pandemic that has a direct impact on the prospects for global economic growth has made several international institutions predict a global economic recession (ministry of finance, 2020). the covid-19 pandemic has not only caused public health problems, but has also caused considerable economic consequences, including in indonesia. in fact, this condition forced the government to take a series of policies to fight covid-19. while at the same time, saving the economy, including issuing government regulations in lieu of law number 1 of the republic of indonesia related to budget policy and economic stability, the financial system in dealing with the corona virus pandemic and/or in connection with the management of the national economy and/or financial system stability, including its derivative technical regulations. in addition, the government has imposed large-scale social restrictions and imposed restrictions on community activities. this policy ultimately affects the working mechanism of the public sector when the work from home (wfh) program is implemented. the wfh concept was then applied as part of the working model in the new order (mungkasa, 2020). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 12 apart from the work pattern, the government has also implemented a policy of budget adjustment and refocusing for the handling of the covid-19 pandemic in accordance with the letter of the minister of finance number s-302/mk.02/2020 dated april 15, 2020 concerning measures for adjusting ministry/agency spending (k /l) 2020. in this policy, it is necessary to save budgets for ministries/agencies (k/l), especially from the budget for official travel and other goods expenditures as well as physical expenditures (capital expenditures) which are less priority or can be postponed (nawawi, 2005). in implementing the budget savings, it also takes into account new work patterns due to the covid-19 pandemic. as a result, ministries/agencies need to make adjustments to their activities so that they can carry out their duties and functions and achieve the performance targets that have been set (syahbudi, 2018). the impact of the covid-19 pandemic has also resulted in a drastic decline in the economic growth rate in the first quarter of 2020 (fahrika & roy, 2020). the economic growth rate in the first quarter was recorded at 2.97% (yoy), where in 2019, economic growth was recorded at 5.02% (yoy). furthermore, bank indonesia (2021) noted that in the second quarter of 2020, there was another decline in economic growth at -5.32% (yoy), although in the third quarter there was an improvement in the economic growth rate at -3.49% (yoy), and again experienced improvement in the fourth quarter at -2.19% (yoy). furthermore, in terms of the indonesian financial market, at the beginning of the second quarter of 2020, the rupiah exchange rate against the us$ was corrected (weakened) by -12.4% and the jci was corrected by 28.44%. the impact of the covid-19 pandemic could result in widespread and prolonged panic due to the increasing exchange rate of the rupiah against the us dollar so that the impact could be even worse than the 2008 financial crisis (haryanto, 2020). with the issuance of several policies above, of course, it will greatly affect the income of state islamic universities which directly affects the overall education financing (abidin, 2017). based on the above background and a temporary study by researchers, it is known that there are several problems that are suspected to be obstacles in financing education with the existence of several policies issued by the government (akdon et al, 2015). the first problems are an increase in inflation and a decrease in gross domestic income (reza, 2020). the government issues monetary policy and fiscal policy (nasution & novalina, 2020). the policies are followed up with budget cuts or savings for all ministries (azizah & ismanto, 2020), including the ministry of religion which has a direct effect on state islamic universities which is under the auspices of the ministry of religionn (al-masri, 2010). the budget savings policy is due to adjustments to the implementation of fiscal policy by cutting the budget ceiling so that some programs that have been determined will indirectly be reduced or cannot be implemented (rossen, 2002). this is very felt for state islamic universities income (stanton, 1990). meanwhile, for state islamic universities in the form of blu for budget shortfalls, they can still use the budget balance in previous years by submitting a revision of the use of the balance (syakir, 2015). the second problem is that with the refocusing policy, the programs that have been launched will be transferred to several programs that are more focused on handling problems that arise due to the pandemic, such as easing single tuition fees for students affected by the covid-19 pandemic, allocating quota assistance for students and lecturers, where the effectiveness of this assistance must also be analyzed (salam, 2015). the third problem is the existence of an adjustment policy and budget refocusing during the pandemic, which directly affects academic quality and the implementation of the tridharma of education. so here it is necessary foresight of the leadership in setting policies in determining the priority scale of the implementation of education programs (faisal, 2013). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 13 methods this type of research is descriptive qualitative research, used to study objective natural conditions where the researcher is the main tool. data collection techniques were carried out through a combination of interview triangulation, observation and documentation, inductive data analysis, and qualitative research which emphasized importance rather than generalization (arikunto, 2002). this research is basically an activity of revealing the truth in science. a study will focus more on qualitative methodologies by taking into account the specific objectives of a particular method, the background of thought, and the assumptions underlying a particular research method (sugiyono, 2014). the existence of resource persons or samples in qualitative research is considered important not only to answer, but also to present accurate information. the way this research works is by citing qualitative data from various primary and secondary literatures. informants as data sources and actors who contribute to the success or failure of an investigation based on the information provided (muhammad, 2013). sources of data for this study are classified as follows: a) informants, namely people who are able to provide information about something that has been investigated in as much detail as possible. several informants classified as specialists came from the ministry of finance, ministry of religion and some state islamic universities under the ministry of religion. b) events or activities, information seeking is carried out through observations of various activities relevant to the implementation of the apbn. c) location or location and information obtained by direct excavation from the site source, both the site and the surrounding area. d) documents, written materials or similar matters relating to certain events or activities. in the form of written documents in the form of files, databases, accountability reports and letters related to an event (suryani & hendriyadi, 2015). results and discussion the covid-19 pandemic, which was originally a health problem, spread rapidly and caused economic and social problems. significant changes have been made to the state budget for 2020 due to the increasing need to address health impacts, social protection for affected communities and national efforts to restore the economy (del rosa et al, 2019). the government reallocated funds to ensure national and regional fiscal capacity when financing the three focuses. this shift in program focus changes the paradigm of implementing sustainable development at the national and local levels (huda et al, 2008). the implementation of the three main axes must be in line with the goals of sustainable development. in the implementation of the three spearheads, problems arise in determining and implementing the budget. as of april 2020, 380 regions failed to meet the government's redistribution target. the government ordered all universities to make budget reallocations and adjustments (refocusing) (ferdi, 2011). the government has reallocated funds (refocusing) to ensure the ability of national income when financing the three spearheads. this shift in program focus changes the paradigm of implementing sustainable development. the implementation of the three main axes must be in line with the goals of sustainable development. in the implementation of the three spearheads, problems arise in determining and implementing the budget (kasmir, 2010). the budget is an important tool for the government to implement its programs, which are more or less influenced by budget management (boediono, 2009). the state budget reflects the policy decisions between the executive and the legislature that describe what the government does each year. this political choice has profound implications for people's living standards, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 14 especially in terms of better fulfilling the basic needs of citizens (al-qasim, 2018). the main objective is to develop the satisfaction of basic needs as an instrument of the economic system, in order to achieve an even distribution of state wealth (mankiw, 2006). discussing state financial policies, the position of the principles of siyasah maliyah becomes important in determining government regulations, because every government regulation that discusses the country's economy becomes one of the discussions of siyasah maliyah (marthon, 2004). the principles adopted in this case are the principle of adl (the principle of justice), the principle of mashlahah murshalah (hasanah & sunyoto, 2012), the principle of amr ma'ruf and nahi munkar (karim, 2007). the policy of refocusing the state budget for the 2020 fiscal year has implications for delayed or reduced budget allocations for several activities. refocusing is the centralization or rearrangement of the budget for activities that were not previously reallocated due to changes in the budget (rianto & nur, 2010). the year of 2020 is a year full of challenges, not only economically, but also in all areas of life. the covid-19 pandemic, which was originally a health problem, spread rapidly and caused economic and social problems. significant changes have been made to the state budget for 2020 due to the increasing need to address health impacts, social protection for affected communities and national efforts to restore the economy and ultimately to realize the benefit of society (fahrika & roy, 2020). the policy of refocusing the state budget for the 2020 fiscal year has implications for delayed or reduced budget allocations for several activities. the year 2020 2021 is a year full of polemics, not only economically, but also in all fields. the covid-19 pandemic is a health problem, spreading rapidly and causing economic and social problems. significant changes have been made to the state budget for 2020 2021 due to increased allocations to address health issues, social safeguards for affected communities and national efforts to restore the economy. the 2020 state budget posture was changed twice, namely with presidential decree 54/2020 and again with presidential decree 72/2020. the government took extraordinary policies to combat the covid-19 pandemic, increasing the deficit to 6.34% of gdp. scientifically, knowledge can be obtained through education. that is why in the 1945 constitution article 31 as the constitution of the republic of indonesia, it is stated how important education is for every citizen and how much attention the government pays to the progress of education in indonesia (nata, 2004). it was born from an awareness that what can advance a nation in all aspects is science, and the main medium in obtaining knowledge is education. funding is one of the most important components of higher education, which is always interesting to study because its implementation is not easy to manage (mulyono, 2010). universities as centers of learning and knowledge of course require very significant resources. because the requirements are also very complex. universities in addition to basic capital in the form of knowledge, lecturers/specialists, education staff, students, academic institutions and infrastructure, academic programs and scientific information must also be managed (rasyid, 2014). college fees are managed solely for the benefit of the college tall (retnanto, 2014). the interests of universities are related to the tridharma of higher education, namely teaching in the fields of education, research and community service (uu no 12/2012 fifth part article 62 65; pp no 46/2019 article 37), as well as regulations related to: planning and managing higher education costs as part of implementing the duties and functions of higher education (pp no 46/2019 article 41). universities that have adequate resources will facilitate the implementation of the tridharma (usman, 2016). on the other hand, universities that do not publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 15 have funds will experience difficulties in developing academic activities in the form of teaching education, research and community service (martin, 2014). in the 1945 constitution, article 31(4) explicitly stipulates that the state prioritizes the education budget at least twenty percent of the state budget and regional revenue and expenditure budget to meet the needs of the coverage of the national education administration. this article clearly obliges the state to allocate at least twenty percent (20 percent) of the budget for all levels of government. in other words, the state is responsible for financing education at all levels of education (al-mawardi, 2001). with the covid-19 pandemic which has a direct impact on the incomes of parents of students, the ministry of religion has issued a single tuition reduction policy for state islamic universities based on the decree of the minister of religion of the republic of indonesia number 515 of 2020 concerning single tuition reduction in state religious universities for the impact of disasters. the covid-19 outbreak and amended by the decree of the minister of religion of the republic of indonesia number 81 of 2021 concerning amendment to the decree of the minister of religion of the republic of indonesia number 515 of 2020 concerning reduction of single tuition fees at state religious universities for the disaster impact of the covid-19 outbreak in the form of 10%, even 100% discounts for students whose parents died due to the covid-19 virus and 15 gb/month of internet data quota package for students and lecturers. with the issuance of several policies above, of course, it will greatly affect the income of state islamic universities which directly affects the overall education financing (cochran & malone, 2005). to overcome the problems above, the minister of finance, mrs. sri mulyani, who oversees the ministry of finance, provides directions for all ministries/institutions in preparing budget programs to prioritize superior programs that continue to support the sustainability of ministries/agencies (sukirno, 2000). so that when there is an adjustment and/or refocusing policy, the established advance program will not be disturbed by the policy (richard, 1983). based on the results of research conducted at several state religious universities under the auspices of the ministry of religion, there are some who experience obstacles when implementing the policies set (dye, 2005), especially state islamic universities income whose education funding source comes from the apbn and other income sourced from education services, namely single tuition fees. the head of the aupk iain pekalongan said that for the allocation of work programs with their refocusing and adjustment policies, they still prioritized the budget related to the tridharma of education, namely the ongoing procurement of infrastructure, research and community service. in contrast to state islamic universities which has a public service agency, they are more flexible in developing their business to increase income, apart from educational services, they can increase other income from the business units they run. although in this case they also experienced a decrease in income from business with the psbb and ppkm policies. this was stated by the head of the aupk bureau of uin walisongo semarang, during the pandemic business income in the field of drinking water supply and consumption experienced a drastic decline, this was affected by the wfh policy that affected the implementation of meetings or meetings held online. the budget reallocation also underwent changes by reducing some of the allocation of activity programs for the allocation of handling the pandemic. the same opinion was also expressed by the head of the aupk bureau of uin syarif hidayatullah jakarta, in allocating the budget due to the issuance of the refocusing and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 16 adjustment policy, they prioritize programs related to the tridharma of education, namely the ongoing procurement of infrastructure that supports the implementation of online learning, research and community service. even though the budget allocation was reduced from the previous year. the above is in line with the direction of the ministry of finance, which in this case as the state general treasurer emphasizes that with the refocusing and adjustment policy, it is hoped that all ministries and state institutions must adopt policies that can accommodate all the interests of the community, in this case determining the priority scale of superior programs that must continue to be implemented. so that when there are several policies rolled out by the government they can still carry out all the programs that have been set even though by reducing the volume of activities. and for the development of educational infrastructure, there are obstacles (djazuli, 2019). conclusion fund management not only leads to effective and efficient education management, but universities must also use these funds to improve the quality of their graduates and compete with other universities. article 48 point 1 of law no. 20 of 2003 concerning the national education system stipulates that "the management of education funds is based on the principles of equity, efficiency, transparency, and public responsibility". justice means that the resources provided by the state for educational purposes come from the community through taxes and other fees. therefore, it must be used for the good of society to obtain a fair education. with justice it is understood that all members of society have equal educational opportunities, both for persons with disabilities, backward or disabled, as well as for normal and rich people. efficiency means that it must be implemented in all respects, even in the field of education, especially in the implementation of very limited education. efficiency always compares two things, namely input and output. in this case, the cost of education can measure efficiency by comparing costs with outcomes. in running the government, the government needs budget funds for various types of financing. the government needs funds to use the apbn in order to control government spending in accordance with the amount of revenue. the purpose of the government budget is to support the goals to be achieved by a government. because, the main goal of a government is to maximize the welfare of all citizens without ignoring the principles of justice. with the existing problems so that higher education is not constrained in implementing the established programs, it would be wise for the government in this case the ministry of finance and the planning bureau of the ministry of religion to not make adjustments to the allocation of education funds. adjustments are only intended for work units that are not engaged in education. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 17 references akdon., kurniady, d.a., darmawan, d. 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(2018). buku diktat ekonomi makro perspektif islam, medan. febi uin sumatera utara. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 11-19 e-issn 2715-9256 ================================================================================== yayuk sri rahayu implication of refocusing policy on education financing in state islamic universities during covid-19 pandemic 19 syakir, a. (2015). inflasi dalam pandangan islam, ief trisakti intake. usman, h. (2016). manajemen teori, praktik, dan riset pendidikan. jakarta: bumi aksara. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 70 faktor faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 1debby yohana pandey, 2rino ardhian nugroho 1universitas sebelas maret surakarta, indoensia; debbyyohana3498@student.uns.ac.id 2 universitas sebelas maret surakarta, indonesia; rino.nugroho@staff.uns.ac.id abstract technological developments within the scope of government are known as electronic government. badan pendapatan pengelolaan keuangan daerah (bppkad) of surakarta city began to use technology in online regional tax reporting which is e-sptpd or electronic regional tax return.tthis study aims to determine the factors that affect the acceptance of esptpd service users in surakarta. this study uses unified model of electronic government (umega). this research was conducted by distributing questionnaires with a total sample of 74 local taxpayers in the city of surakarta. data analysis using the structural equation model (sem-pls) with the smart pls 3 application. the results of this study indicate that the factors that influence e-sptpd service users are performance expectation, social influence, user attitudes. when the level of use and interest of service users, especially local taxpayers, increases, it will increase the compliance of local taxpayers to be able to report and pay taxes in a timely manner. so that this compliance will increase local tax revenue. keywords: e-government, user acceptance, e-sptpd, umega. pendahuluan pada saat ini perkembangan teknologi informasi sangatlah pesat yang mendorong perubahan dari berbagai sektor kehidupan manusia salah satunya dari segi administrasi publik dimana pada awalnya sebuah layanan dianggap berbelit – belit kemudian menjadi lebih efisien. hal tersebut mendorong administrasi publik untuk dapat berinovasi dalam memberikan pelayanan yang lebih kepada masyarakat (anshar, 2012). adanya perubahan tersebut menciptakan administrasi publik didunia untuk dapat berubah dan berinovasi dalam memberikan pelayanan (kurniawan, 2007). maka dari itu dalam rangka meningkatkan pelayanan publik, pemerintah mulai turut serta memanfaatkan penggunaan sistem informasi teknologi yang saat ini lebih dikenal dengan electronic-government. e-government menjadi hal baik untuk diterapkan dikarenakan efektif, efisien, transparansi, akuntabilitas yang mendorong meningkatkan kinerja pemerintah dalam memberikan pelayanan yang lebih baik kepada masyarakat. e-government merupakan transformasi digital yang dilakukan oleh pemerintah. adanya transformasi digital tersebut mampu mewujudkan tujuan sustainable development goals (sdgs) atau program pembangunan berkelanjutan. adanya transformasi digital ini khususnya e-government ini mendukung upaya pemerintah daerah dalam mendapatkan informasi dengan pengumpulan data menggunakan komputerisasi sehingga mampu menyusun langkah strategis dalam memberikan pelayanan yang lebih baik kepada masyarakat sehingga mampu mewujudkan tujuan dari sdgs (elmassah & mohieldin, 2020). dengan adanya e-government diharapkan dapat mewujudkan tujuan sdgs yang ke 16 yaitu mendukung masyarakat yang damai dan inklusif untuk pembangunan berkelanjutan dengan menyediakan akses terhadap keadilan bagi semua dan membangun institusi – institusi yang efektif, akuntabel dan inklusif di semua level. hal tersebut dikarenakan terdapat target mailto:debbyyohana3498@student.uns.ac.id mailto:rino.nugroho@staff.uns.ac.id publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 71 dalam tujuan tersebut yaitu membangun institusi yang akuntabel dan transparan disemua level, memastikan aspek publik terhadap informasi sehingga hal tersebut relevan dengan egovernment. pengembangan e-government di indonesia ditetapkan dalam instruksi presiden nomor 3 tahun 2003 tentang kebijakan dan strategi nasional pengembangan e-government di indonesia. adanya inpres tersebut mendorong kota surakarta untuk berinovasi dalam memberikan pelayanan publik. kota surakarta menjadi salah satu kota dengan inovasi pelayanan publik terbaik di jawa tengah. hal tersebut dengan diterimanya penghargaan dari gubernur jawa tengah sebagai top ten inovasi pelayanan publik provinsi jawa tengah tahun 2019 di bidang sistem pajak online, dimana sistem tersebut berhasil mengalahkan 400 instansi organisasi perangkat daerah (opd) lainnya di jawa tengah (fatimah, 2019). dalam sistem pajak online tersebut terdapat esptpd atau elektronik surat pemberitahuan pajak daerah. e-sptpd merupakan pelaporan dan pembayaran pajak daerah yang dilakukan secara online yang mulai diluncurkan pada 1 januari 2018 oleh bppkad kota surakarta dengan tujuan untuk memberikan kemudahan bagi wajib pajak untuk melakukan pelaporan terhadap omset/ transaksi yang diperoleh sehingga diharapkan mampu meningkatkan ketertiban dan kedisiplinan wajib pajak dalam melakukan kewajibannya yang berdampak pada peningkatan penerimaan pajak daerah kota surakarta. pelaporan pajak daerah secara online melalui esptpd ini mencakup pajak hotel, pajak restoran, pajak hiburan, pajak parkir. layanan e-sptpd menjadi penting karena pajak daerah merupakan pendapatan asli daerah selain retribusi. hal tersebut tercantum dalam peraturan daerah kota surakarta nomor 11 tahun 2018 tentang pajak daerah bahwa pajak daerah penting untuk membiayai penyelenggaraan daerah dan pembangunan daerah serta meningkatkan pendapatan asli daerah dan kemandirian daerah dalam perwujudan kesejahteraan. berdasarkan data dirjen perimbangan keuangan (djpk) kementerian keuangan, komposisi pendapatan asli daerah (pad) kota surakarta pada tahun 2018 khususnya kontribusi pajak daerah mencapai 64% (ayumi, 2020). hal tersebut menunjukkan bahwa pajak daerah pada komposisi pendapatan asli daerah sangatlah berpengaruh. selain itu, menurut data dari badan pendapatan pengelolaan keuangan aset daerah (bppkad) kota surakarta mengungkapkan bahwa target penerimaan pajak daerah pada tahun 2019 sebesar 350,5 milyar dan baru terealisasi sebesar 304 milyar sampai dengan bulan oktober 2019. berdasarkan data tersebut maka dengan adanya pelaporan dan pembayaran secara online akan memberikan kemudahan bagi wajib pajak yang kemudian akan meningkatkan realisasi penerimaan pajak daerah. namun, penggunaan e-government belum disertai dengan keberhasilan di tingkat pengguna. hal tersebut seperti yang dikemukakan oleh pbb yang mempublikasikan peringkat egdi (egovernment development index) tahun 2018 bahwa indonesia mendapat peringkat ke 107 dan nilainya masih dibawah rata – rata regional asia tenggara (0,5555) yaitu 0,5258 (kominfo, 2018). hal serupa juga terjadi di kota surakarta dimana berdasarkan hasil pemeringkatan e-government di tingkat kabupaten/ kota yang dilakukan oleh diskominfo jawa tengah pada tahun 2017 menunjukkan bahwa kota surakarta menempati urutan ke 17 dan mendapatkan kategori kurang. hal tersebut dikhawatirkan dengan kategori kurang maka penerimaan masyarakat dalam menerima sebuah teknologi masihlah kurang yang bisa berdampak dalam keberhasilan pemerintah dalam menyediakan pelayanan bagi masyarakat. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 72 tabel 1 data pengguna e-sptpd di kota surakarta tahun jumlah wajib pajak pengguna e-sptpd persen (%) 2018 2602 52 2 2019 2192 130 6 sumber: bppkad kota surakarta, 2019 selain itu, pada tahun 2019 jumlah wajib pajak yang menggunakan e-sptpd masihlah sedikit hanya sebanyak 130 wajib pajak atau 6 % dari jumlah keseluruhan wajib pajak. masih rendahnya pengguna e-sptpd ini bisa terjadi karena wajib pajak belum mampu menerima sebuah teknologi dalam pelaporan. oleh sebab itu penerimaan pengguna sangatlah penting karena menentukan keberhasilan sistem informasi termasuk e-government (adiyarta, 2018). apabila pemerintah mampu memberikan pelayanan sesuai dengan kebutuhan masyarakat maka akan meningkatkan penerimaan dari masyarakat itu sendiri. sehingga bila semakin baik penerimaan dari masyarakat maka semakin baik pula kualitas suatu pelayanan. terdapat beberapa penelitian terdahulu yang berkaitan dengan e-sptpd mengenai layanan pajak online seperti penelitian yang dilakukan oleh jullie jeannete (2017) mengemukakan bahwa persepsi kemudahan dan persepsi kegunaan yang dirasakan pengguna berpengaruh terhadap sikap seseorang terhadap penggunaan. selain itu dalam penelitian yang dilakukan oleh leliya dan fifi afiyah (2016) yang meneliti mengenai efektivitas dari sistem pembayaran pajak daerah online mengemukakan bahwa walaupun layanan tersebut sudah berjalan dengan baik tetapi masih ditemukan kendala seperti server yang seringkali terjadi error, sumber daya manusia yang kurang kompeten. dari penelitian – penelitian tersebut belum ada yang menjelaskan mengenai faktor – faktor yang mempengaruhi penerimaan pengguna layanan e-sptpd serta belum ada yang meneliti dengan menggunakan model penerimaan teknologi oleh karena itu penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi penerimaan pengguna layanan e-sptpd di kota surakarta. pada penelitian ini menggunakan model unified model of electronic government adoption (umega) dikarenakan model ini konteksnya berdasarkan e-government, model ini merupakan penyempurnaan dan penyederhanaan dari model penerimaan sebelumnya serta memiliki derajat yang tinggi dalam menjelaskan minat perilaku pengguna (dwivedi,2017). selain itu dalam model umega terdapat variabel pembeda dari model lainnya yaitu resiko yang dirasakan, umega terdiri dari 5 variabel bebas yaitu ekspektasi kinerja (performance expectancy), ekspektasi usaha (effort expectancy), pengaruh sosial (social influence), kondisi fasilitas (facilitating conditions) dan juga terdapat variabel resiko penggunaan (perceived risk). kelima variabel tersebut diasumsikan berpengaruh terhadap minat berperilaku (behavioral intention) dan juga model ini terdapat variabel mediating yaitu sikap. berikut gambar kerangka berpikir dalam penelitian ini: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 73 gambar 1 kerangka berpikir sumber: data diolah, 2020 hipotesis dalam penelitian ini sesuai dengan kerangka berpikir pada model umega antara lain (h1) yaitu ekspektasi kinerja (performance expectancy) berpengaruh positif terhadap sikap (attitude) pengguna layanan e-sptpd, (h2) yaitu ekspektasi usaha (effort expectancy) berpengaruh positif terhadap sikap (attitude) pengguna layanan e-sptpd, (h3) yaitu pengaruh pengaruh sosial (social influence) berpengaruh positif terhadap sikap (attitude) pengguna layanan e-sptpd, (h4) yaitu kondisi fasilitas (facilitating condition) berpengaruh positif terhadap minat berperilaku (behavioral intention) pengguna layanan esptpd, (h5) yaitu kondisi fasilitas (facilitating condition) berpengaruh positif terhadap ekspektasi usaha (performance expectancy) pengguna layanan e-sptpd, (h6) yaitu resiko yang dirasakan (perceived risk) berpengaruh negatif terhadap sikap (attitude) pengguna layanan e-sptpd, (h7) yaitu sikap (attitude) berpengaruh positif terhadap minat berperilaku (behavioral intention) pengguna layanan e-sptpd. berdasarkan uraian diatas, artikel ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta dengan menggunakan model unified model of electronic government adoption (umega). metode penelitian metode dalam penelitian ini adalah kuantitatif dengan jenis penelitian asosiatif. pengumpulan data menggunakan metode survei dengan penyebaran kuisioner. populasi dalam penelitian ini adalah wajib pajak daerah atau pengguna layanan e-sptpd di kota surakarta sebanyak 130, dikarenakan jumlah populasi yang sedikit maka peneliti melakukan penyebaran kuisioner kepada 130 wajib pajak. setelah pengembalian kuisioner didapatkan, peneliti melakukan skorsing terhadap butir pernyataan dalam kuisioner dengan skala likert yang ditetapkan dalam 5 kategori yaitu sangat setuju, setuju, ragu – ragu, tidak setuju dan sangat tidak setuju. peneliti melakukan pengolahan data dengan partial least square sem (sem – pls) pada aplikasi smart-pls 3 meliputi evaluasi outer model (uji validitas, uji reliabilitas), evaluasi inner model (r2, f2, q2) kemudian uji hipotesis. peneliti menggunakan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 74 sem pls dikarenakan metode analisis yang kuat dimana data dengan jumlah sampel dibawah 100 sudah bisa dilakukan analisis (ghozali,2014). hasil dan pembahasan peneliti menyebarkan kuisioner kepada wajib pajak daerah yang menggunakan esptpd. pengisian kuisioner dilakukan baik secara online melalui google form serta manual. akan tetapi dari 130 jumlah kuisioner yang didistribusikan tersebut, kuisioner yang kembali sebanyak 74 dengan tingkat response rate 49,3%. rendahnya response rate dikarenakan beberapa responden merasa ragu bila mengisi kuisioner berhubungan dengan perpajakan sehingga pengembalian kuisioner tidak memenuhi target pengembalian sebesar 130. oleh karena itu dalam penelitian ini menggunakan minimal sampel menurut hair, et al (2014) dimana berdasarkan 10 kali dari jumlah anak panah yang mengarah pada variabel laten. sehingga dalam penelitian ini sebanyak 7 anak panah yang mengarah pada variabel terikat yaitu 70, artinya dalam penelitian ini sebanyak 74 kuisioner yang kembali dan yang akan digunakan dianggap sudah cukup. berikut dijelaskan mengenai hasil penelitian evaluasi outer model, evaluasi inner model, uji hipotesis. evaluasi outer model pada sem pls, evaluasi outer model dapat dilihat melalui convergent validity dan dicriminant validity yang digunakan untuk uji validitas. sementara itu untuk uji reliabilitas dilihat melalui composite reliability, cronbach alpha. berikut hasil uji vadlitas sebagai berikut: tabel 2 validitas konvergen variabel indikator outer loading ave keterangan performance expectancy pe1 pe2 pe3 pe4* pe5 pe6 pe7 pe8* 0.753 0.868 0.919 0.350 0.707 0.760 0.810 -0.009 0.653 valid valid valid valid valid valid effort expectancy ee1 ee2 ee3 ee4 ee5 ee6* 0.922 0.725 0.767 0.884 0.894 0.424 0.715 valid valid valid valid valid social influence si1* si2* si3 si4 si5 si6 0.613 0.512 0.755 0.707 0.839 0.780 0.671 valid valid valid valid publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 75 *: dihapus untuk meningkatkan reliabilitas sumber: data diolah, 2020 berdasarkan tabel 2 menunjukkan bahwa masih terdapat beberapa indikator dalam outer loading yang belum memenuhi validitas konvergen dimana nilainya masih kurang dari 0.70 antara lain pe4, pe8, ee6, si1, si2, fc5, fc6, pr2, at4, bi3. oleh karena itu indikator yang nilainya kurang dari 0.70 dihilangkan untuk bisa dilakukan tahap selanjutnya. selanjutnya validitas konvergen bisa dilihat melalui nilai ave, setelah nilai indikator outer loading yang kurang dari 0.70 dihilangkan maka berdasarkan output ave sudah memenuhi nilai ave diatas 0.70. tabel 3 validitas diskriminan variabel at bi ee fc pe pr si at 0.858 bi 0.803 0.874 ee 0.755 0.595 0.846 fc 0.704 0.610 0.795 0.819 pe 0.773 0.732 0.770 0.683 0.808 pr 0.670 0.643 0.775 0.906 0.568 0.842 si 0.545 0.510 0.597 0.788 0.548 0.729 0.819 sumber: data diolah, 2020 discriminant validity dilihat melalui kriteria fornell lacker. nilai akar kuadrat pada ave setiap variabel harus lebih tinggi pada variabel lain. pada tabel 3 menunjukkan bahwa nilai pada masing – masing variabel sudah lebih tinggi dibanding variabel lain facilitating condition fc1 fc2 fc3 fc4 fc5* fc6* 0.759 0.797 0.871 0.760 0.407 0.517 0.670 valid valid valid valid perceived risk pr1 pr2* pr3 pr4 0.774 0.046 0.874 0.875 0.710 valid valid valid attitude at1 at2 at3 at4* 0.838 0.832 0.880 0.546 0.736 valid valid valid behavioral intention bi1 bi2 bi3* bi4 0.874 0.896 0.331 0.833 0.764 valid valid valid publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 76 tabel 4 composite reliability, cronbach alpha sumber: data diolah, 2020 berdasarkan output composite reliability dan cronbach alpha pada tabel 4 menunjukkan bahwa hasil pengujian reliabilitas yang dilihat melalui composite reliability dan cronbach alpha masing – masing variabel sudah memiliki nilai diatas 0.70 sehingga bisa disimpulkan bahwa masing – masing variabel sudah memiliki reliabilitas yang baik. evaluasi inner model tabel 5 hasil inner model f2 r2 q2 at ee fc pe pr si at 0.071 0.009 0.031 0.153 0.358 0.282 bi 0.540 0.009 0.405 0.314 ee 0.286 0.212 0.132 sumber: data diolah, 2020 pada sem pls, dilakukan evaluasi inner model. pada tabel 5 menunjukkan bahwa untuk nilai r2 diperoleh attitude (0.358), behavioral intention (0.405) menunjukkan model moderat, effort expectancy (0.212) menunjukkan model lemah. untuk nilai f2 diperoleh attitude menunjukkan pengaruh besar terhadap behaviral intention (0.540), effort expectancy dan perceived risk menunjukkan pengaruh medium terhadap behavioral intention (0.071, 0.031), facilitating condition menunjukkan pengaruh lemah terhadap behavioral intention (0.009), facilitating condition menunjukkan pengaruh besar terhadap effort expectancy (0.286), performance expectancy menunjukkan pengaruh lemah terhadap attitude (0.009), social influence menunjukkan pengaruh besar terhadap attitude (0.153). dan untuk nilai q2 menunjukkan bahwa attitude, behavioral intention, effort expectancy memiliki nilai relevansi prediksi dimana nilainya diatas 0. uji hipotesis uji hipotesis dilakukan untuk mengetahui estimasi koefisien jalur antara variabel eksogen terhadap variabel endogen dan variabel mediating. nilai estimasi untuk hubungan jalur dalam model struktural harus signifikan dengan melihat output path coefficient dari hasil bootstrapping dalam smart pls. variabel cronbach alpha reliabilitas komposit keterangan at bi ee fc pe pr si 0.820 0.846 0.898 0.835 0.891 0.796 0.833 0.893 0.906 0.926 0.890 0.918 0.880 0.890 reliabel reliabel reliabel reliabel reliabel reliabel reliabel publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 77 tabel 6. uji hipotesis no hipotesis path t statistik p values hasil h1 h2 h3 h4 h5 h6 h7 at→bi ee→at fc →bi fc→ee pe→at pr→at si→at 0.613 0.284 0.079 0.472 0.107 0.145 0.333 4.762 2.164 0.601 3.505 0.832 1.407 3.436 0.000 0.031 0.548 0.000 0.406 0.160 0.001 diterima diterima ditolak diterima ditolak ditolak diterima sumber: data diolah, 2020 ketentuan hipotesis penelitian diterima bila nilai p values < 0.05 dan nilai t-statistic lebih besar dari nilai t-tabel (1.96) pada signifikasi sebesar 0.05 atau 5 %. sehubungan variabel sikap sebagai variabel mediating maka dalam penelitian ini juga melibatkan pengujian efek mediasi dari sikap pengguna yang berpengaruh secara tidak langsung antara variabel ekspektasi usaha dengan minat pengguna layanan, dan pengaruh tidak langsung antara pengaruh sosial dengan minat berperilaku. ketika variabel mediating dilibatkan dalam pengujian, variabel tersebut dapat meningkatkan pengaruh variabel ee terhadap bi yang semula tidak signifikan (o: 0.014/ p: 0.903) menjadi signifikan (o:0.305/ p: 0.010) kemudian dilakukan penghitungan nilai variance accounted for (vaf). menurut hair, et all (2014) uji vaf untuk mengukur besar pengaruh langsung terhadap pengaruh total. pengaruh variabel sikap tergolong mediasi parsial atau 51,1% pengaruh ee terhadap bi dijelaskan oleh indikator – indikator pada variabel sikap pengguna. dan pengaruh variabel sikap tergolong mediasi parsial atau 35% pengaruh si terhadap bi dijelaskan oleh indikator – indikator pada variabel sikap pengguna. sehingga variabel sikap memperkuat pengaruh hubungan antara effort expectancy (ee), dan social influence (si) terhadap behavioral intention (bi). hasil dan pembahasan penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi minat pengguna layanan e-sptpd. menurut aditya (2015) bahwa persepsi masyarakat penting dalam pelaksanaan e-government. hal tersebut dikarenakan minat masyarakat dalam menerima suatu teknologi akan menentukan sistem tersebut. berikut model struktural dalam penelitian ini, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 78 gambar 2 model struktural minat perilaku pengguna layanan e-sptpd di kota surakarta sumber: data diolah, 2020 ekspektasi kinerja (performance expectancy) tidak berpengaruh (β = 0.107, p = 0.406) secara signifikan terhadap sikap (attitude). hasil penelitian ini bertentangan dengan penelitian sebelumnya yang dilakukan sebelumnya oleh bhuasir (2016), dwivedi (2017), silas (2018). namun sejalan dengan penelitian yang dilakukan oleh kofi, et all. (2020) bahwa ekspektasi kinerja tidak berpengaruh secara signifikan terhadap sikap pengguna layanan. sehingga tingkat manfaat suatu sistem belum tentu menimbulkan minat pengguna untuk menggunakan layanan secara terus menerus. ekspektasi usaha (effort expectancy) berpengaruh (β = 0.284, p = 0.031) secara signifikan terhadap sikap (attitude). selain itu juga terdapat pengaruh tidak langsung antara variabel ekspektasi usaha dengan minat perilaku. variabel sikap pengguna sebagai variabel mediating memperkuat pengaruh antara variabel ekspektasi usaha dengan minat perilaku pengguna. hal tersebut mendukung penelitian yang dilakukan oleh alshar lane (2011), sumak & sorgo (2016), dwivedi (2017), silas (2018) bahwa ekspektasi usaha memiliki pengaruh terhadap sikap pengguna. hasil dari penelitian tersebut dimaksudkan bahwa dengan adanya kemudahan dalam menggunakan suatu sistem maka akan meningkatkan sikap pengguna untuk menggunakan sistem tersebut. berdasarkan hasil penelitian ini, seseorang menggunakan e-sptpd dikarenakan memberikan kemudahan dalam penggunaannya dimana layanan e-sptpd mudah dipahami, mudah digunakan sehingga seseorang mampu menyesuaikan diri dan menggunakan layanan berbasis teknologi yang awalnya dilakukan secara manual. layanan e-sptpd dibuat dengan tujuan untuk mempermudah dalam proses pelaporan pajak daerah tanpa harus datang ke kantor pajak daerah per wilayah (korwil) ataupun dinas bppkad kota surakarta. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 79 pengaruh sosial (social influence) berpengaruh (β = 0.333, p = 0.001) secara signifikan terhadap sikap (attitude). selain itu juga terdapat pengaruh tidak langsung antara variabel pengaruh sosial dengan minat perilaku. variabel sikap pengguna sebagai variabel mediating memperkuat pengaruh antara variabel pengaruh sosial dengan minat berperilaku. hal tersebut mendukung penelitian yang dilakukan oleh alshar lane (2011), sumak & sorgo (2016), dwivedi (2017), silas (2018) bahwa pengaruh sosial memiliki pengaruh terhadap sikap pengguna layanan. pengguna layanan menggunakan e-sptpd karena mengikuti saran dari orang lain, pengaruh wajib pajak lain yang sdah menggunakan e-sptpd baik di kota surakarta ataupun di kota lain serta dengan menggunakan e-sptpd membuat pengguna memiliki peneilaian yang lebih baik dikarenakan menggunakan layanan berbasis teknologi serta menambah citra diri sebagai warga negara yang patuh dalam melaporkan kewajibannya dalam pelaporan dan pembayaran pajak daerah secara tepat waktu. sehingga semakin besar pengaruh lingkungan baik dari sekitar wajib pajak yang lain, orang lain, kolega serta dari pemerintah sendiri akan memberikan dampak terhadap sikap positif wajib pajak dalam menggunakan layanan e-sptpd. kondisi fasilitas (facilitating condition) tidak berpengaruh (β = 0.079, p= 0.548) terhadap minat perilaku (behavioral intention). hasil penelitian ini bertentangan dengan penelitian bhuasiri, et all (2016), dwivedi (2017), silas (2018), kurfali et all (2017) namun sejalan dengan penelitian agbesi (2020) bahwa kondisi fasilitas tidak langsung membuat pengguna menggunakan suatu layanan secara terus menerus. pengguna layanan e-sptpd tidak terlalu memperhatikan fasilitas seperti petunjuk khusus, sosialisasi serta dukungan teknis lainnya. ketersediaan fasilitas tidak serta merta membuat wajib pajak daerah atau pengguna layanan e-sptpd mau menggunakan layanan secara terus menerus. tetapi kondisi fasilitas (facilitating condition) berpengaruh (β = 0.472, p = 0.000) secara signifikan terhadap ekspektasi usaha (effort expectancy). pengguna layanan merasa bila ada kemudahan dalam penggunaan suatu sistem maka akan mempermudah dalam penggunaannya. hal tersebut disampaikan juga dalam penelitian dwivedi (2017), silas (2018), kurfali et all (2017) bahwa semakin memadainya suatu fasilitas maka semakin mudah pengguna dalam menggunakan layanan. wajib pajak daerah atau pengguna layanan e-sptpd menganggap bahwa dengan adanya fasilitas yang disediakan oleh dinas bppkad kota surakarta seperti petunjuk khusus, adanya koneksi yang merata untuk mengakses e-sptpd serta dukungan teknis seperti tidak terjadinya server down atau error mampu meningkatkan kemudahan pengguna dalam menggunakan layanan e-sptpd. sehingga dalam penelitian ini pengguna e-sptpd memperhatikan kondisi fasilitas terhadap ekspektasi usaha dimana semakin memadainya suatu fasilitas maka semakin mudah seseorang menggunakan layanan tersebut. resiko yang dirasakan (perceived risk) tidak berpengaruh (β = 0.145, p= 0.160) terhadap sikap pengguna (attitude). hal tersebut didukung oleh penelitian yang dilakukan oleh hu, ding et all (2019) bahwa resiko yang dirasakan tidak berpengaruh terhadap sikap pengguna layanan. pada penelitian tersebut pengguna merasa dengan mengakses suatu sistem secara terus menerus tidak akan menimbulkan kerugian yang dirasakan baik pada saat menggunakan ataupun dimasa mendatang. sehingga pengguna layanan e-sptpd tidak terlalu memperhatikan resiko yang dirasakan, tetapi memperhatikan faktor yang lain selain resiko yang dirasakan. sikap (attitude) berpengaruh positif dan signifikan (β =0.613, p = 0.000) terhadap minat perilaku (behavioral intention). hal tersebut sejalan dengan penelitian yang dilakukan dwivedi (2017), silas (2018) bahwa semakin positif sikap pengguna maka semakin tinggi pula penggunaan suatu layanan secara terus menerus. sikap pengguna dimaksudkan sebagai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 70-82 e-issn 2715-9256 ================================================================================== debby yohana pandey & rino ardhian nugroho faktor-faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd di kota surakarta 80 perasaan positif atau negatif yang dirasakan oleh pengguna menyangkut mengenai perasaan senang dan puas ketika menggunakan suatu sistem. sikap pengguna sebagai perasaan positif maupun negatif yang dirasakan oleh pengguna menyangkut mengenai perasaan senang dan puas ketika menggunakan suatu sistem layanan. pada penelitian ini, variabel sikap mengarah kepada sikap yang positif dimana pengguna layanan e-sptpd merasa senang, merasa terbantu dengan adanya layanan e-sptpd di kota surakarta sehingga pengguna layanan akan menggunakan e-sptpd secara terus menerus di kemudian hari. berdasarkan hasil temuan pada penelitian ini bahwa pengguna layanan e-sptpd di kota surakarta memiliki minat yang tinggi dalam menggunakan layanan bila terdapat kemudahan dalam penggunaannya, terdapat pengaruh dari orang lain untuk menggunakan layanan e-sptpd sehingga mampu mendorong perasaan yang positif dari pengguna untuk bisa menggunakan layanan e-sptpd secara terus menerus di kemudian hari. faktor – faktor yang berpengaruh tersebut dapat menjadi bahan masukan bagi pemerintah untuk menentukan langkah selanjutnya untuk dapat meningkatkan layanan e-sptpd. saat tingkat pengguna layanan khususnya wajib pajak daerah meningkat maka akan meningkatkan kepatuhan wajib pajak daerah dengan melaporkan dan membayar pajak secara tepat waktu. sehingga bila semakin patuh wajib pajak dalam melakukan kewajibannya maka akan meningkatkan penerimaan pajak daerah dari segi pajak hotel, pajak restoran, pajak parkir. bahwasanya pajak daerah penting untuk membiayai pembangunan dan penyelenggaraan daerah. simpulan berdasarkan hasil penelitian diatas dapat disimpulkan bahwa faktor – faktor yang mempengaruhi penerimaan pengguna terhadap layanan e-sptpd adalah ekspektasi usaha, pengaruh sosial, sikap pengguna layanan e-sptpd. diharapkan penelitian ini dapat menambah wawasan mengenai faktor – faktor yang mempengaruhi penerimaan pengguna layanan dengan menggunakan model umega serta diharapkan dapat memberikan masukan bagi pemerintah kota surakarta dan pihak – pihak yang berkepentingan untuk menjadi bahan pertimbangan dalam mengembangkan layanan e-sptpd menjadi lebih baik. penelitian selanjutnya diharapkan dapat memperluas cakupan sampel supaya generalisasi penelitian bisa lebih kuat serta dapat menambah referensi baru dalam penyusunan instrumen penelitian. diharapkan badan pendapatan pengelolaan keuangan aset daerah (bppkad) kota surakarta memperhatikan aspek kemudahan bagi pengguna seperti untuk mempermudah wajib pajak dalam membayar pajak daerah maka bppkad kota surakarta perlu menambahkan kerjasama dengan bank lain, perlu adanya himbauan atas penggunaan e-sptpd ataupun pelatihan agar mampu meningkatkan jumlah wajib pajak yang menggunakan layanan e-sptpd. referensi aditya, a. o. 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publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 83 implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 1joni dawud, 2rodlial ramdhan tackbir abubakar, 3deni fauzi ramdani 1 politeknik stia lan bandung; jonidawud@poltek.stialanbandung.ac.id 2 politeknik stia lan bandung; rodlial@poltek.stialanbandung.ac.id 3 politeknik stia lan bandung; deni.fauzi@ poltek.stialanbandung.ac.id abstract the central government is working on the development of the economic sector by developing suitable legality instruments, especially in the management of business licenses. the government has issued the regulations concerning electronic integrated business licensing services. online single submission (oss) is an application that can be used for all business registration and application processes, and other licensing applications in the business licensing service. this research aims to examine how the implementation of oss on business licensing services in bandung city and bandung regency. this research employed a descriptive qualitative approach. the data collection techniques were done through interviews, documentation, and observation. the research results showed that business licensing services using online single submissions have already been good, but these efforts have not been running optimally. there are still obstacles that are often faced by dpmptsp bandung city and bandung regency, especially related to supporting facilities and disharmony between central and regional regulations concerning the implementation of the online single submission. keywords: policy implementation, online single submission, public service, business licensing services. pendahuluan sejak tahun 2018, pemerintah pusat tengah mengupayakan pengembangan pada sektor ekonomi berupa penyiapan instrumen legalitas yang baik, khususnya pada pengurusan perizinan usaha yaitu dengan diterbitkannya peraturan pemerintah nomor 24 tahun 2018 tentang pelayanan perizinan berusaha terintegrasi secara elektronik (robby & tarmini, 2019). perizinan usaha ini merupakan salah satu instrumen kebijakan pemerintah untuk dapat melakukan pengendalian atas aktivitas ekonomi yang menyebabkan dampak negatif pada pihak ketiga atau dikenal dengan kata eksternalitas negatif, yang mungkin saja timbul disebabkan adanya kegiatan sosial maupun ekonomi (izhandri & harahap, 2019). perizinan juga dapat digunakan sebagai alat untuk mendapatkan kekuatan hukum/ legalitas atas kepemilikan atau penyelenggaraan aktivitas usaha. sebagai alat untuk mengontrol, perizinan perlu didasarkan atas pertimbangan yang logis dan tercantum dalam sebuah regulasi pemerintah sebagai salah satu pedoman. oleh karena itu, tanpa adanya pertimbangan yang logis dan rancangan regulasi yang eksplisit, maka legalitas usaha akan kehilangan nilainya sebagai sebuah alat untuk membela kebutuhan usaha atas perilaku yang ditimbulkan oleh individu (sutedi, 2010). berdasarkan regulasi tersebut, maka kini seluruh layanan legalitas usaha menjadi terpusat melalui suatu sistem yang kita kenal dengan sebutan perizinan berusaha secara elektronik atau dalam bahasa asing disebut online single submission (oss). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 84 berdasarkan peraturan pemerintah nomor 24 tahun 2018 tentang pelayanan perizinan berusaha terintegrasi secara elektronik, diketahui bahwa online single submission (oss) adalah sebuah sistem yang dapat dipakai untuk melakukan segala macam jenis proses registrasi dan pengusulan legalitas bisnis serta pengusulan perizinan yang lain, yang tertera pada layanan legalitas usaha dengan alamat website http://oss.go.id (maulida, 2019). oss pertama kali diluncurkan oleh pemerintah pusat yakni pada tanggal 8 juli 2018 yang kemudian diterapkan satu bulan kemudian di berbagai daerah, termasuk beberapa daerah diantaranya yaitu kota bandung dan kabupaten bandung. adapun 6 sistem dalam online single submissions terlebur dan menjadi portal dari sistem layanan pemerintahan yang ada pada k/l dan pemerintah daerah baik kabupaten, kota, maupun provinsi. sistem yang ada pada online single submissions ini juga merupakan single reference (pedoman utama) dalam pembuatan legalitas usaha. apabila k/l dan pemda punya beberapa sistem legalitas elektronik, maka sistem online single submissions akan melakukan peleburan pada satu portal sistem legalitas elektronik yang ditetapkan oleh k/l dan pemda yang bersangkutan. mengacu pada salah satu fungsi asn (aparatur sipil negara) sebagai pelayan publik, pemerintah daerah kabupaten bandung dan pemerintah kota bandung selaku instansi penyelenggara pelayanan publik di daerah, memiliki kewajiban untuk menyelenggarakan pelayanan publik kepada masyarakat di daerahnya masing-masing. salah satunya yaitu terkait layanan legalitas usaha terintegrasi secara elektronik. namun sebagaimana kita ketahui bahwa pelaksanaan sebuah kebijakan yang baru dibuat tidak terlepas dari hambatan-hambatan yang mempengaruhi tujuan dan penyelenggaraan kebijakan itu sendiri. adapun kendala-kendala tersebut diantaranya yaitu: 1. kecenderungan pemohon izin secara eletronik baik di kota bandung maupun kabupaten bandung medapati peningkatan secara drastis yang mana sejak awal hanya berkisar puluhan saat peluncuran pertama oss dan terus meningkat sampai mencapai ribuan pemohon pada bulan-bulan berikutnya setelah peluncuran. hal ini menimbulkan ketidakseimbangan jumlah sumber daya manusia aparatur yang ada dengan tuntutan jumlah pelayanan yang semakin bertambah. 2. merubah sistem pelayanan manual kepada sistem daring (online) membutuhkan masa transisi yang relatif lama, kabupaten bandung sendiri sudah melakukan transisi sejak tahun 2017. 3. banyaknya penilaian yang diberikan oleh beberapa k/l, lpnk, dan lns seringkali membuat instansi penyelenggara layanan mengalami disorientasi pelayanan, sehingga mengabaikan hal-hal substansial pelayanan yang efeknya langsung dirasakan oleh penerima layanan yaitu masyarakat 4. belum adanya regulasi turunan terkait oss sehingga menimbulkan perbedaan tafsir antara pemohon dan petugas pemberi layanan. 5. masyarakat masih mengeluhkan adanya prosedur dan mekanisme kerja pelayanan yang dinilai masih berbelit-belit, dan belum menjamin kepastian (hukum, waktu, dan biaya) walaupun pelayanan perizinan berusaha sudah terintegrasi secara elektronik. meskipun kendala-kendala tersebut terjadi di lapangan, akan tetapi responsibilitas serta peran dinas penanaman modal dan pelayanan terpadu satu pintu kota bandung dan kabupaten bandung tetap berjalan didasarkan pada tupoksi serta regulasi yang ada untuk dapat menciptakan pelayanan prima. adapun untuk mengukur kesiapan pemerintah kota bandung dan kabupaten bandung dalam menerapkan kebijakan oss, penulis menggunakan teori yang dikemukakan oleh edward iii yang menjelaskan bahwa penerapan kebijakan diukur melalui oleh empat dimensi (nugroho, 2012), sebagai berikut : http://oss.go.id/ publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 85 1. komunikasi, yaitu dimana sebuah kesuksesan kebijakan mengharuskan agar pelaksana memahami apa yang semestinya dilaksanakan, dimana yang menjadi sasaran dan tujuan kebijakan harus disampaikan kepada target group (kelompok sasaran), yang tentunya akan berdampak pada berkurangnya bias pelaksanaan kebijakan tersebut (r. abubakar, 2019). 2. sumberdaya, setelah isi dari kebijakan telah disampaikan secara konsisten dan jelas, maka perlu didukung oleh sumberdaya untuk melaksanakan kebijakan tersebut sehingga pelaksanaan kebijakan menjadi efektif,. sumber daya yang dimaksud disini dapat berwujud sdm yakni pegawai/ aparatur dalam sebuah instansi, dapat juga berwujud sarana prasarana yang dimiliki, serta dapat berwujud sumber daya finansial atau yang kita kenal dengan anggaran. 3. disposisi, merupakan karakteristik atau watak yang dimiliki oleh pelaksana kebijakan, seperti kejujuran, komitmen, dan demokratis. jadi, apabila pelaksana kebijakan mempunyai disposisi yang bagus, maka pelaksana kebijakan tersebut dapat menerapkan kebijakan yang sesuai dengan yang diinginkan oleh perumus kebijakan. saat pelaksana kebijakan mempunyai perbuatan adan pandangan yang berbeda dengan perumus kebijakan, maka dikhawatirkan proses pelaksanaan kebijakan tidak dapat mencapai tujuannya (pikri, abubakar, & adawiyah, 2019). 4. struktur birokrasi, yang mana hal ini merupakan sebuah struktur dalam organisasi yang memiliki tugas untuk melaksanakan kebijakan dan sangat berpengaruh terhadap pelaksanaan kebijakan. adapun dimensi-dimensi dari struktur birokrasi ini yaitu fragmentasi dan sop (standard operating procedure). struktur birokrasi yang gemuk namun tidak kaya fungsi mengarah pada pelemahan pengawasan dan terjadinya red-tape dalam sebuah birokrasi, yaitu sebuah alur pelayanan yang kompleks dan rumit, yang membuat kegiatan birokrasi menjadi kaku (sembiring, 2018). adapun hal-hal penting yang perlu ada dalam sebuah struktur birokrasi yaitu meliputi, aparatur yang mumpuni disertai kompetensi yang baik untuk melaksanakan pekerjaan-pekerjaan dan wewenang dalam rangka menyelenggarakan pelayanan public yang prima. penelitian mengenai implementasi oss ini sebelumnya pernah dilakukan oleh (fadhilah & indah prabawati, 2019) di kabupaten nganjuk dengan hasil penelitian yang menunjukan bahwa oss di dpmptsp kabupaten nganjuk sudah diterapkan, namun masih terdapat kendala dalam sosialisasi yang tidak sepenuhnya masyarakat mendapatkan informasi tersebut. penggunaan layanan perizinan berusaha melalui oss juga menimbulkan kekhawatiran salah input terkait dokumen-dokumen yang dijadikan syarat, sehingga mayoritas calon pelaku usaha perseorangan di kabupaten nganjuk lebih memilih mendatangi langsung dpmptsp kabupaten nganjuk. sementara untuk sumber daya manusia di dpmptsp kabupaten nganjuk dapat dikatakan sudah cukup memadai untuk mengelola berbagai macam perizinan. namun dalam hal fasilitas pendukung diperlukan adanya peningkatan khususnya dalam hal jaringan internet yang sering mengalami eror atau koneksi buruk. selain itu, dimensi disposisi dalam hal pengangkatan petugas dilakukan secara formal dengan diterbitkannya surat kepala dinas dpmptsp kabupaten nganjuk, dan tidak ada insentif yang didapatkan oleh petugas yang bekerja untuk mengelola oss di dpmptsp kabupaten nganjuk. selain itu, dalam hal struktur birokrasi sudah dilaksanakan berdasarkan tupoksi yang seharusnya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 86 penelitian mengenai implementasi oss lainnya dilakukan oleh (robby & tarmini, 2019) di kabupaten bekasi yang menerangkan dalam hasil penelitiannya bahwa dampak yang ditimbulkan dari penerapan oss terhadap percepatan perijinan berusaha di kabupaten bekasi dapat dikatakan sudah baik, akan tetapi upaya-upaya yang telah dilakukan dinilai belum optimal, kendala-kendala masih kerap ditemu oleh dpmptsp kabupaten bekasi terutama dalam hal sarana prasarana. penelitian terkait pelaksanaan oss selanjutnya dilakukan oleh (assegaf, julianti, & sa’adah, 2019) di provinsi jawa tengah yang dalam hasil penelitiannya mengemukakan bahwa oss menjadi salah satu solusi untuk mengatasi keluhan yang selama ini disampaikan oleh para pelaku bisnis. dpmptsp jawa tengah menjadi fasilitator kelancaran pelaksanaan sistem ini. adapun kendala yang ditemui dpmptsp jawa tengah yaitu banyaknya para pelaku bisnis yang belum memahami sistem oss ini, oleh karena itu, usaha sementara yang dilakukan dpmptsp jawa tengah yaitu dengan cara memberikan pendampingan kepada pelaku bisnis dan melakukan koordinasi lembagalembaga terkait mengacu pada penelitian terdahulu yang telah penulis sampaikan, maka dapat diketahui bahwa terdapat beberapa kesamaan dan perbedaan antara penelitian tersebut dengan penelitian yang penulis buat. adapun kesamaannya yaitu meneliti terkait implementasi operation single submission dan menggunakan teori edward iii untuk mengukur implementasi kebijakan tersebut. sementara perbedaannya terletak pada focus dan lokusnya dimana penelitian sebelumnya lebih berfokus kepada inovasi dan percepatan perizinan usaha dengan lokus di luar provinsi jawa barat, sedangkan penulis lebih fokus membahas terkait pelayanan perizinan usaha dengan lokus di kota bandung dan kabupaten bandung yang sejauh pengetahuan penulis belum ada yang meneliti tentang implementasi oss pada lokus yang penulis ambil. berdasarkan fenomena-fenomena dan penelitian terdahulu yang telah penulis sampaikan sebelumnya, maka penulis tertarik untuk melakukan kajian terkait dengan implementasi online single submission pada pelayanan perizinan usaha, dengan tujuan untuk dapat mengetahui sejauh mana teknis pelaksanaan oss dan juga mengetahui faktor-faktor apa saja yang menghambat pelaksanaan oss khususnya pada pelayanan perizinan usaha. metode penelitian penelitian mengenai implementasi oss pada pelayanan perizinan usaha di kabupaten bandung dan kota bandung ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. penulis juga melakukan wawancara dan pengamatan disertai partisipasi, sehingga memudahkan penulis untuk dapat melakukan komunikasi langsung dengan informan. adapun terkait pengamatan yaitu dilakukan secara langsung oleh penulis dengan mendatangi instansi yang bersangkutan, dalam hal ini dpmptsp kabupaten bandung dan kota bandung dengan maksud untuk mendapatkan berbagai informasi konkret terkait fakta yang terjadi di lapangan yang tentunya akan sulit diperoleh melalui cara lainnya. penelitian ini berfokus pada suatu kasus tertentu. adapun identifikasi kasus yang dilakukan dibatasi pada kesiapan pemerintah kota bandung dan kabupaten bandung dalam implementasi oss pada pelayanan perizinan usaha. pengumpulan data dilakukan melalui wawancara mendalam dengan stakeholder terkait yaitu kasubag data dan informasi dpmptsp kota bandung, sekretaris dpmptsp kabupaten bandung, beberapa staff di lingkungan dpmptsp kota bandung dan kabupaten bandung, serta beberapa pelaku bisnis yang pernah melakukan pelayanan perizinan usaha. selanjutnya, penulis melakukaan telaah publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 87 terhadap hasil riset, pp no. 24 tahun 2018 tentang pelayanan perizinan berusaha terintegrasi secara elektronik dan buku panduan yang berkaitan dengan oss. model miles dan huberman digunakan untuk melakukan analisis data dalam penelitian ini yaitu reduksi data, penyajian data, verifikasi, dan penarikan kesimpulan. penulis memfokuskan pada hal-hal substantif yang berkenaan dengan objek penelitian dan membuang yang tidak perlu, kemudian menyajikan data menggunakan narasi dan melakukan penarikan kesimpulan yang diperoleh dari reduksi dan penyajian data yang telah dilakukan. hasil dan pembahasan berdasarkan hasil pengamatan penulis di lapangan mengenai implementasi kebijakan online single submission di kota bandung dan kabupaten bandung, apabila dihubungkan dengan teori yang dikemukakan oleh george c. edward iii, ditemukan dimensi-dimensi implementasi kebijakan yang perlu mendapatkan atensi, diantaranya adalah dimensi komunikasi, dimensi sumber daya, dimensi disposisi dan dimensi struktur birokrasi, berikut pelaksanaan kebijakan dari seluruh dimensi tersebut. komunikasi komunikasi adalah satu diantara 4 dimensi lainnya yang sangat menentukan dalam sebuah pelaksanaan kebijakan. oleh karena itu, komunikasi yang baik harus terjalin diantara para implementor kebijakan, baik dalam satu unit pada sebuah instansi maupun implementor antar instansi terkait. selain itu, komunikasi yang baik harus terjalin diantara para implementor kebijakan dengan target group yang mana dalam hal ini adalah semua masyarakat di lingkungan kabupaten bandung dan kota bandung. pelaksanaan kebijakan yang baik juga akan sangat tergantung pada komunikasi yang baik. komunikasi yang dibangun juga harus mampu mengakomodasi setiap kepentingan yang ada, baik antar perumus kebijakan dengan implementor kebijakan dan pembuat kebijakan dengan publik yang dalam hal ini adalah masyarakat. komunikasi juga sangat menentukan implementasi kebijakan yang pada akhirnya akan berimplikasi pada pencapaian tujuan dan output dari kebijakan tersebut. tujuan dari pelaksanaan kebijakan juga akan tercapai apabila standar-standar dan visi para pembuat kebijakan bisa dimengerti oleh masing-masing yang memiliki tanggung jawab untuk melaksanakan kebijakan. oleh karena itu, sangat penting untuk memberikan atensi yang lebih kepada kejelasan standar-standar dasar dan cita-cita dari kebijakan tersebut, keakuratan komunikasi dengan seluruh implementor, tim, dan antar instansi yang terkait sangat krusial demi kelancaran pekerjaan masing-masing anggota organisasi, tim, dan antar instansi sehingga tidak adanya saling tunjuk, namun dapat saling mengisi satu sama lainnya. penulis menemukan salah satu kendala komunikasi yang dijumpai oleh dinas penanaman modal dan pelayanan satu pintu (dpmptsp) kota bandung dan kabupaten bandung terdapat pada sosialisasi penerapan peraturan pemerintah no. 24 tahun 2018 tentang pelayanan perizinan berusaha terintegrasi secara elektronik dimana perubahan aturan pelayanan perizinan begitu dinamis sehingga pemerintah daerah harus siap dengan segala kondisi yang akan dan sedang terjadi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 88 regulasi tersebut juga menjadi terkendala karena diterapkan tanpa adanya pasal peralihan atau aturan peralihan sejak diberlakukan pada bulan september 2018. sehingga membuat pemerintah daerah baik provinsi dan kabupaten/kota harus merevisi perda dan pergub dalam waktu yang relatif singkat. selain itu, adanya desakan pemerintah terkait disusunnya regulasi cipta kerja yang merupakan sebuah regulasi dibentuk untuk menyasar sebuah isu besar yang mungkin dapat berdampak pada dicabut / diubahnya beberapa undangundang secara bersamaan sehingga menjadi lebih elementer. berdasarkan informasi yang disampaikan oleh informan juga diketahui bahwa terdapat disharmoni aturan yang menyebabkan belum efektifnya kinerja pelayanan yang dilakukan oleh pemerintah daerah. disharmoni yang dimaksud disini adalah regulasi-regulasi yang digunakan saat ini belum disesuaikan dengan perubahan mekanisme izin yang baru. semua izin-izin terkait dengan usaha terhubung dengan aplikasi oss. meskipun konsepnya sudah bagus, namun detailnya terlihat belum harmonis. dimana setiap perizinan yang berkaitan antar kementerian / lembaga masih belum harmonis atau bahkan yang sudah keluar pun masih harus ditinjau kembali misalnya yang berkaitan dengan tata ruang. pemerintah daerah dalam hal ini pemerintah kota bandung dan kabupaten bandung dituntut untuk dapat menyesuaikan aturan diatasnya sehingga perlu mengeluarkan regulasi yang berkaitan dengan perizinan. contohnya pemerintah kabupaten bandung mengeluarkan peraturan bupati nomor 16 tahun 2019 tentang pendelegasian wewenang penyelenggaraan pelayanan perizinan dan non perizinan kepada kepala dinas penanaman modal dan pelayanan terpadu satu pintu kabupaten bandung sebagai upaya pemerintah dari melaksanakan amanah dari pemerintah pusat tentang pelayanan izin terpadu. begitu juga dengan pemerintah kota bandung yang telah menerbitkan peraturan walikota nomor 24 tahun 2019 tentang perubahan ketiga atas peraturan wali kota bandung nomor 235 tahun 2017 tentang standar operasional prosedur penanaman modal dan pelayanan terpadu satu pintu. meski telah memiliki regulasi, penataan kembali aturan perizinan berusaha perlu dilakukan, untuk dapat memberikan landasan hukum bagi penerbitan legalitas usaha secara elektronik dan terintegrasi, selain itu penataan kembali persyaratan/ perizinan lainnya bagi pelaku bisnis yang terdapat pada beberapa peraturan perundang-undangan. sumber daya pelaksanaan kebijakan bisa saja dilaksanakan secara konsisten, cermat, dan jelas. namun apabila terjadi kekurangan sumber daya yang dimiliki oleh organisasi/birokrasi akan berdampak pada kurang efektifnya pelaksanaan kebijakan tersebut. dengan begitu, dapat dipahami bahwa kehadiran sumber daya ini sangat berpengaruh pada sebuah institusi (r. r. t. abubakar, 2018). hal ini dapat dipahami karena sumber daya dalam sebuah kebijakan adalah faktor yang paling krusial. sumber daya juga menjadi salah satu aspek yang wajib mendapatkan perhatian lebih karena tanpa sumber daya sebuah kebijakan hanyalah formula yang tidak akan memliki dampak apapun apalagi dalam hal memecahkan persoalan-persoalan masyarakat. kompetensi aparatur, sarana prasarana, dan anggaran wajib ada dan betul-betul dipersiapkan agar dapat menghasilkan output yang sesuai dengan harapan. terdapat beberapa faktor sumber daya yang berpengaruh dalam proses implementasi kebijakan oss yang tentunya akan sangat berguna sebagai penunjang kelancaran dan efektivitas implementasi kebijakan. yaitu : (1) staff. yang merupakan salah satu dari beberapa publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 89 sumber daya yang kehadirannya sangat krusial dalam implementasi kebijakan. kecukupan jumlah staff tidak dengan sendirinya mendorong tercapainya suatu tujuan dari kebijakan. begitu pula sebaliknya apabila terdapat kekurangan staff. sehingga kedua hal tersebut perlu diperhatikan dalam penerapan kebijakan atau program pemerintah. karena tanpa keahlian, akan membuat pelaksana kebijakan terlihat kurang profesional. sedangkan anggaran dapat menjamin kelangsungan kebijakan atau program. sehingga tanpa adanya dukungan anggaran yang cukup, sebuah kebijakan ataupun program tidak akan efektif dan efisien dalam mencapai sasaran dan tujuan (dwiyanto, 2009). sumber daya kebijakan dalam implementasi kebijakan one single submission di kota bandung dan kabupaten bandung sebetulnya dapat dikatakan cukup baik, dilihat dari segi kuantitasnya dan juga kualitasnya. namun terdapat salah satu kendala yaitu terkait perbaikan infrastruktur it, dimana pemerintah daerah harus memfasilitasi pemohon izin dengan 3 kriteria; (1) loket berbantuan, pada segmen ini pemohon harus dibantu daftar sampai dia dapat izin dengan kriteria-kriteria tertentu. (2) loket mandiri, dimana pihak dpmptsp menyiapkan komputer didepan dan masyarakat sebagai pemohon bisa akses sendiri (self-access). (3) loket prioritas, yang diperuntukan bagi seseorang yang akan berinvestasi dalam jumlah besar sehingga memerlukan perlakuan khusus. ini merupakan intruksi presiden langsung, dimana pemberi layanan memberikan pelayanan vvip dengan ruangan khusus sehingga membuat setiap orang nyaman dalam proses perizinan. selanjutnya terkait dengan informasi, dimana dalam sebuah pelaksanaan kebijakan informasi memiliki dua jenis, yaitu pelaksanaan yang berhubungan dengan cara mengimplementasikan kebijakan dan informasi mengenai data kepatuhan masyarakat terhadap aturan pemerintah yang telah disahkan. disposisi disposisi sangat berkaitan dengan karakteristik atau watak yang dimiliki oleh implementor, seperti sifat demokratis, kejujuran, dan komitmen. dimana para implementor kebijakan harus terhindar dari segala bentuk penyalahgunaan jabatan, korupsi dan kolusi serta menjamin adanya praktik organisasi yang sehat. berdasarkan hasil wawancara dengan informan, sampai saat ini aturan mengenai kedisiplinan dalam pelayanan terkait dengan tugas kepegawaian dalam pembinaan betul-betul ditegakkan. tercatat misalnya di dinas penanaman modal dan pelayanan terpadu satu pintu kabupaten bandung itu ada bagian dari spip, teguran lisan sampai tertulis, usulan sanksi menurut informan itu berlaku umum diberlakukan pada petugas pelayanan maupun terhadap petugas diluar pelayanan. sehingga terdapat aturan main yang adil bagi siapa saja yang melakukan pelanggaran. struktur birokrasi birokrasi dalam pelayanan legalitas usaha seringkali mematok harga yang cukup tinggi, hal ini disebabkan karena adanya biaya illegal dalam proses pengurusan legalitas usaha tersebut yang tentunya akan mempengaruhi iklim investasi yang ada (hasibuan, 2017). dalam pelaksanaan kebijakan open single submission di kabupaten bandung dan kota bandung terlihat adanya sinergitas antara atasan dan bawahan di dalam instansi, baik itu mengenai persamaan pandangan tentang program tersebut, maupun terkait teknis pelaksanaannya. seperti halnya di kota bandung, dimana walikota bandung telah menyampaikan segala informasi kepada para stakeholder agar terciptanya persamaan pandangan, visi serta misi yang telah ditetapkan sebelumnya. karena jika tidak dilakukan, maka implementasi kebijakan ini publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 90 akan menjadi bias dengan sendirinya sehingga akan menciptakan gaya komunikasi yang kurang baik dan berdampak pada kesenjangan implementasi. hal ini diperkuat dengan pernyataan salah satu informan yang menyatakan bahwa “telah terjalin sinergitas di setiap perangkat daerah, karena sudah ada bcc mini yang langsung terhubung ke bcc pusat yang berada di dinas komunikasi dan informatika kota bandung disertai dengan adanya tenaga-tenaga it yang kompeten dalam menjalankan sistem atau aplikasi sehingga memudahkan dalam melakukan koordinasi.” dpmptsp mengelola organisasinya dengan membangun sistem yang benar yang tidak dimungkinkan adanya intervensi manual yang dapat merusak sistem kerja. oleh karena itu, dpmptsp terus menyempurnakannya melalui otomatisasi proses kerja. sebagaimana yang dilakukan di dpmptsp baik kabupaten bandung maupun kota bandung. masing-masing sudah menerapkan sistem manajemen kerja yang efektif dalam melakukan pelayanan yaitu dengan menggunakan proses pelayanan dengan proses digitalisasi. dpmptsp kabupaten memiliki aplikasi samirindu yang didalamnya terdapat berbagai menu pelayanan. begitu juga dpmptsp kota bandung yang telah menyediakan berbagai perizinan online yang tersedia pada website https://dpmptsp.bandung.go.id/. dalam pelaksanaanya penulis menilai pola manajerial dpmptsp kota bandung relatif lebih rapi dibandingkan dengan dpmptsp kabupaten bandung. sistem yang tersedia akan memudahkan masyarakat dan pemberi layanan dalam melakukan proses izin. sehingga dengan menggunakan aplikasi tersebut memungkinan pemberi layanan untuk melakukan verifikasi melibatkan pihak dinas teknis tanpa harus membawa sumberdaya pegawai tersebut ke dpmptsp. hambatan implementasi open single submission di kabupaten bandung dan kota bandung hambatan-hambatan yang ditemui pada implementasi kebijakan oss di kabupaten bandung dan kota bandung dapat kita lihat dari dimensi komunikasi, dimensi sumber daya, dimensi disposisi, dan dan dimensi struktur birokrasi yaitu sebagai berikut : a. komunikasi, berkaitan dengan sosialisasi yang belum tersampaikan secara merata dan mengakibatkan belum tersampaikannya informasi terkait dengan online single submission kepada masyarakat serta pihak-pihak yang terkait. selain itu kurangnya publikasi terkait dengan sistem dan aplikasi yang telah dibuat oleh pemerintah kepada masyarakat, menyebabkan masih adanya masyarakat yang belum mengetahui terkait keberadaan sistem maupun aplikasi tersebut. b. sumber daya, dpmptsp kabupaten bandung merasakan kekurangan sumber daya manusia (pegawai) terutama dalam hal perizinan. karena idealnya 1 orang kasi memiliki minimal 3 orang staf. saat ini terdapat 6 kasi yang mana masing-masing kasi memiliki 1 atau 2 staf. semua perizinan terkait dpmptsp bussines process dilaksanakan di dpmptsp. jadi, meskipun sudah ada pendelegasian kewenangan perizinan dari perangkat teknis tidak disertai dengan petugas teknis yang sudah ahli. c. disposisi, aturan mengenai kedisiplinan dalam pelayanan terkait dengan tugas kepegawaian dalam pembinaan betul-betul ditegakkan, sehingga dalam hal ini tidak terjadi hambatan yang berarti pada dimensi disposisi. d. struktur birokrasi, hambatan pada dimensi ini yaitu terletak pada struktur baru dpmptsp kabupaten bandung saat ini menyesuaikan dengan kebutuhan yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 91 disesuaikan dengan dinamika perubahan regulasi yang ada. yaitu dengan menambahkan bidang pengaduan, advokasi dan peningkatan layanan. ini adalah salah satu bidang baru, yang muncul berdasarkan pengalaman, karena selama ini bidang izin ini tidak fokus memberikan pelayanan karena harus menyelenggarakan tugas-tugas lain diluar pelayanan langsung. bidang izin ini juga sibuk dalam menafsirkan peraturan, membuat sop, membuat sp, dan melayani pengaduan. karena itu kurang optimal dalam memberikan pelayanan waktunya habis dengan urusan lain. simpulan berdasarkan pada hasil dan pembahasan penelitian, dapat disimpulkan bahwa implementasi open single submission oleh dpmptsp kabupaten bandung dan kota bandung secara umum sudah berjalan dengan baik. hal ini dapat terlihat dari adanya regulasi turunan yang telah diterbitkan oleh masing-masing pemerintah daerah tersebut yang digunakan sebagai landasan hukum pelaksanaan oss, memiliki kualitas aparatur yang cukup mumpuni dalam menjalankan oss, telah dibentuk petugas khusus untuk memberikan sanksi pagi para petugas yang melakukan pelanggaran dalam pelayanan, serta proses pelayanan yang ada sudah dilakukan dengan proses digitalisasi. hanya saja masih terdapat kendala yang sering dihadapi oleh dpmptsp kota bandung dan kabupaten bandung, terutama terkait dengan permasalahan sosialisasi, kekurangan sumber daya manusia untuk membantu berbagai pelayanan lainnya, dan fasilitas pendukung lainnya dalam rangka mengoptimalkan implementasi oss. penulis menyadari bahwa suatu penelitian tidak bisa lepas dari sebuah keterbatasan, oleh karena itu penulis menyampaikan rekomendasi yang perlu diperhatikan pada penelitian selanjutnya (further research) sebagai berikut: 1. objek penelitian yang masih terbatas, di mana penelitian ini baru berhasil mendapatkan informan di lingkungan dpmptsp kabupaten bandung dan kota bandung. penulis menyarankan agar penelitian lebih lanjut dapat memperluas jangkauan informan, misalnya kepada pelaku bisnis yang belum/enggan untuk melakukan perizinan usaha. 2. penelitian ini dilakukan menjelang akhir tahun, saat instansi yang bersangkutan sedang memiliki banyak kesibukan; sehingga berpengaruh terhadap feedback yang penulis dapatkan kurang kondusif. penulis menyarankan agar penelitian yang akan dilakukan di masa mendatang dimulai sejak awal tahun, sehingga tingkat kesediaan informan sebagai objek dan subjek penelitian akan lebih tinggi. 3. terkait dengan implementasi oss sendiri penulis menyarankan agar penelitian selanjutnya perlu berfokus pada integrasi sistem oss yang telah ada sekarang dengan sistem pelayanan yang telah dimiliki oleh pemerintah daerah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 83-92 e-issn 2715-9256 ======================================================================== joni dawud, rodlial ramdhan tackbir abubakar, deni fauzi ramdani implementasi kebijakan online single submission pada pelayanan perizinan usaha (studi kasus di dpmtsp kota bandung & kabupaten bandung) 92 referensi abubakar, r. (2019). implementation of the child identity card policy in bandung regency. good governance, 15(1). abubakar, r. r. t. (2018). the influence of employee competency to productivity employees of health bandung office. administrasi negara, 24(1), 17–32. assegaf, julianti, & sa’adah. (2019). pelaksanaan online single submission (oss) dalam rangka percepatan perizinan berusaha di dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) jawa tengah. diponegoro law journal, 8(2). dwiyanto. (2009). perbandingan administrasi publik. bandung: gava media. fadhilah, a. n., & indah prabawati. (2019). implementasi pelayanan perizinan berusaha terintegrasi secara elektronik online single submission (oss) studi pada dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) kabupaten nganjuk. publika, 7(4). hasibuan, b. m. (2017). investasi dan sejarah perkembangan investasi asing di indonesia. izhandri, & harahap. (2019). oss dan perkembangannya di indonesi. magister kenoktariatan usu. maulida. (2019). efektivitas penerapan online single submission (oss) pada dinas penanaman modal dan pelayanan terpadu satu pintu kabupaten pelalawan. uin sultan syarif kasim riau. nugroho. (2012). public policy for the developing countries. yogyakarta: pustaka belajar. pikri, abubakar, & adawiyah. (2019). implementasi peraturan bupati purwakarta no. 69 tahun 2015 tentang pendidikan berkarakter. publica, 11(1), 12–19. robby, & tarmini. (2019). inovasi pelayanan perizinan melalui online single submission (oss) : studi pada izin usaha di dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) kabupaten bekasi. administratio, 10(2). sembiring, s. (2018). hukum investasi. bandung: cv. nuansa aulia. sutedi. (2010). hukum perizinan : dalam sektor pelayanan publik. jakarta: sinar grafika. microsoft word manuscript 4_fix.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 44 evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 1yusuf hariyoko, 2adi soesiantoro, 3revi pravira pangestuti 1 universitas 17 agustus 1945 surabaya; yusufhari@untag-sby.ac.id 2 universitas 17 agustus 1945 surabaya; adi_susiantoro@untag-sby.ac.id 3 universitas 17 agustus 1945 surabaya; refiprawirapangestuti@gmail.com abstract the tourism sector provides positive benefits for growing the community's economic sector if it is managed properly. gresik regency already has the gresik regency regional tourism development master plan 2013-2025 as the basis for developing the tourism sector. this research uses descriptive qualitative research type. data collection data in research using interview techniques, observation, and documentation. to evaluate or assess the success of this religious tourism development policy using several theories from stufflebeam: context evaluation, input evaluation, process evaluation, product evaluation. the results of this study notes that the success of religious tourism development policies in gresik regency, especially in the sunan giri tomb and giri kedaton site has not been fully successful optimally because of differences in visits and tourism interests between the sunan giri tomband kedaton giri site due to the lack of promotion of giri site tourism kedaton. one solution that can be recommended by researchers at the gresik regency's office of tourism and culture is to increase efforts to promote the giri kedaton site as an attractive destination in gresik regency. keywords: policy evaluation, tourism development, religious tourism pendahuluan pariwisata pada saat ini nyatanya telah menjadi kebutuhan pokok bagi seluruh manusia. menurut undang-undang no 10 tahun 2009 tentang kepariwisataan, pariwisata adalah berbagai macam kegiatan wisata yang didukung berbagai fasilitas serta layanan. fasilitas dan layanan tersebut disediakan oleh masyarakat, pengusaha, pemerintah, dan pemerintah daerah. dalam pariwisata, tidak terlepas dari adanya kegiatan penyelenggaraan kepariwisataan. penyelenggaraan kepariwisataan nyatanya memiliki tujuan untuk meningkatkan mutu objek dan daya tarik wisata dengan memperhatikan perkembangan kehidupan ekonomi dan sosial budaya, nilai-nilai agama, serta adat istiadat yang diharapkan juga mampu untuk meningkatkan pendapatan nasional dalam rangka peningkatan kesejahteraan masyarakat. komunikasi antar aktor, fasilitas pendukung, pengemasan obyek dan situs wisata, serta cakupan pemasaran wisata yang masih rendah merupakan kendala-kendala pengembangan pariwisata (hoerudin et al., 2018). pengembangan atau pembangunan pariwisata bukanlah sesuatu yang mudah untuk dilaksanakan, karena berkaitan dengan minat orang lain untuk datang mendapat pengalaman dan menghabiskan uang di wisata yang dikembangkan (nurizwan & dewi, 2018). perlu adanya peran dari berbagai pihak yang terlibat dalam pariwisata tersebut(rohimah et al., 2018), dan terutama peran dari masyarakat apabila pariwisata tersebut merupakan sebuah situs. adanya publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 45 berbagai faktor yang berkaitan seperti akses ke lokasi wisata, sarana dan prasarana, tempat menginap, dan buah tangan juga menjadi pertimbangan dalam mengambangkan wisata secara utuh. kabupaten gresik sendiri dengan sejarah islam yang panjang memiliki beberapa situs wisata religi. sari (2018) menyebutkan bahwa dalam pengembangan wisata di kabupaten gresik masih belum optimal walau sudah ada peraturan. peran serta masyarakat juga masih kurang dalam proses pengembangan sektor wisata di kabupaten gresik. permasalahan tersebut disebabkan oleh beberapa faktor seperti fasilitas pendukung dan kurangnya komunikasi antar aktor. salah satu tempat wisata yang menarik di kabupaten gresik adalah destinasi wisata religi makam sunan giri dan situs giri kedaton. potensi wisata religi ini diharapkan mampu dijadikan salah satu media untuk pengembangan wilayah kota gresik. namun, pembangunan potensi di kedua objek wisata ini masih terdapat beberapa kendala yang harus ditinjau ulang oleh pemerintah serta dinas pariwisata dan kebudayaan kabupaten gresik. kendala yang dimaksud disini, adalah berkaitan dengan tidak seimbangnya jumlah kunjungan antara makam sunan giri serta situs giri kedaton. ketidakseimbangan ini disebabkan karena kurang maksimalnya pembangunan sarana dan prasarana yang memadai di situs giri kedaton. misalnya terkait kurangnya petunjuk arah, dan label nama untuk masing-masing artefak dan bangunan kuno menarik yang berada di situs giri kedaton. selain itu kurangnya branding dari situs giri kedaton yang mengakibatkan lokasi ini tidak banyak diketahui oleh masyarakat luas sebagai destinasi wisata sejarah yang menarik selain makam sunan giri. usaha dalam mengembangkan potensi wisata tersebut, pemerintah kabupaten gresik mengeluarkan peraturan daerah no. 16 tahun 2013 tentang rencana induk pembangunan kepariwisataan daerah kabupaten gresik tahun 2013-2025. perda ini mengatur tentang pembangunan kepariwisataan melalui pengembangan potensi wisata yang meliputi obyek dan daya tarik wisara, usaha sarana wisata, dan usaha jasa pariwisata, serta perda tersebut dibuat sesuai dengan penekanan pada beberapa masalah pengelolaan pariwisata. dalam peraturan tersebut menunjukkan bahwa pemerintah kabupaten gresik sudah punya gambaran dalam meningkatkan peran dan manfaat dari sektor wisata dalam pembangunan perekonomian. berdasarkan penjelasan diatas, maka peneliti bermaksud untuk melakukan penelitian dengan bertolak pada permasalahan pembangunan wisata yang kurang merata antara dua objek wisata religi tersebut. maka penelitian ini dilakukan dalam kerangka judul “evaluasi kebijakan pembangunan wisata religi di kabupaten gresik (studi wisata religi makam sunan giri dan situs giri kedaton).” metode penelitian metode penelitian menggunakan pendekatan kualitatif. penggunaan metode penelitian tersebut dikarenakan, peneliti berusaha untuk melakukan potret pada evaluasi kebijakan pariwisata di kabupaten gresik yang khusus pada pengembangan wisata religi. fokus pada penelitian ini, yang pertama yaitu keberhasilan kebijakan pembangunan wisata religi makam sunan giri dan situs giri kedaton. fokus penelitian kedua yaitu faktor pendukung dan penghambat yang mempengaruhi keberhasilan pembangunan wisata religi makam sunan giri dan situs giri kedaton di kabupaten gresik. fokus penelitian ini akan didasari teori daniel publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 46 stufflebeam tentang model evaluasi kebijakan publik (model cipp). adapun indikator dalam teori daniel stufflebeam antara lain 1) context evaluation (evaluasi konteks) 2) input evaluation (evaluasi masukan) 3) process evaluation (evaluasi proses) 4) product evaluation (evaluasi hasil). lokasi penelitian dilakukan di dinas pariwisata dan kebudayaan kabupaten gresik dan kecamatan kebomas di makam sunan giri dan situs giri kedaton kabupaten gresik. sumber data yang digunakan oleh peneliti adalah berupa data primer dan data sekunder. teknik pengumpulan data yang digunakan peneliti: 1) wawancara pada pengunjung lokasi wisata giri kedaton dan makam sunan giri dan dinas pariwisata kabupaten gresik, 2) observasi lapangan di giri kedaton dan makam sunan giri, dan 3) dokumentasi dengan menggunakan alat yang sudah disiapkan seperti kamera handphone, buku catatan, dan alat perekam. teknik analisis data yang digunakan peneliti: 1)pengumpulan data dilakukan di lokasi penelitian kepada sasaran penelitian, 2) reduksi data dilakukan dengan mengurangi data yang tidak relevan, 3) penyajian data dilakukan dengan menampilkan data yang sesuai dengan tema penelitian, dan 4) menarik kesimpulan dari data yang sudah ada. hasil dan pembahasan berdasarkan perda kabupaten gresik nomor 16 tahun 2013 tentang rencana induk pembangunan kepariwisataan daerah tahun 2013-2025, yang di dalamnya mengatur tentang pembangunan kepariwisataan melalui pengembangan potensi wisata. pengembangan potensi wisata yang dimaksud adalah melalui segala upaya yang bertujuan untuk pengembangan daya tarik wisata. pengembangan daya tarik wisata ini bertujuan untuk meningkatkan kualitas dan kuantitas destinasi pariwisata yang mampu mendorong peningkatan kunjungan wisata serta pelestarian situs wisata religi yang ada di kabupaten gresik. peningkatan jumlah kunjungan wisata serta pelestarian situs wisata religi merupakan tanda dari sebuah keberhasilan kebijakan pembangunan wisata tersebut. berdasarkan keberhasilan tersebut, akan dapat diketahui pula tentang faktor pendukung dan pengambat apa yang mempengaruhi keberhasilan kebijakan tersebut. dalam mendukung dan mencapai keberhasilan kebijakan pembangunan wisata religi makam sunan giri dan situs giri kedaton, dinas pariwisata dan kebudayaan kabupaten gresik menerapkan metode evaluasi pada setiap kegiatan pelaksanaan kebijakan pembangunan wisata. metode evaluasi tersebut sesuai dengan teori model evaluasi pendekatan cipp (context, input, process, dan product) kebijakan publik yang dikemukakan (stufflebeam & coryn, 2014) yaitu : context evaluation, input evaluation, process evaluation, product evaluation. context evaluation (evaluasi konteks) indikator yang pertama adalah adalah context evaluation (evaluasi terhadap konteks) yang menyatakan bahwa evaluasi konteks meliputi : latar belakang pendukung pembangunan wisata religi, ada tidaknya peran masyarakat dalam pengelolaan wisata, serta alasan yang melatarbelakagi pengunjung datang ke tempat wisata religi. berdasarkan hasil penelitian yang diperoleh, pihak dinas pariwisata dan kebudayaan (disparbud) kabupaten gresik telah melaksanakan segala tupoksi sesuai dengan perda ripparda no. 16 tahun 2013 tentang rencana induk pembangunan kepariwisataan daerah. penekanan yang diharapkan sesuai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 47 dengan perda tersebut adalah wisata religi yang ada di makam sunan giri dan situs giri kedaton bisa berimbang dan saling melengkapi. data dasar dari ripd tersebut menunjukkan perbedaan yang mencolok antara pengunjung obyek wisata situs giri kedaton hanya memiliki 57.160 pengunjung dalam satu tahun, sedangkan makam sunan giri memilki 3.786.962. adanya masyarakat dalam pembangunan wisata akan mampu meningkatkan kulaitas pengelolaan dari sektor wisata itu sendiri (rohimah et al., 2018). dinas kebudayaan dan pariwisata kabuapten gresik untuk menjalankan tupoksinya dan meningkatkan peran serta masyarakat, menggandeng pokdarwis (kelompok sadar wisata) sebagai sarana agar penduduk sekitar terlibat dalam pembangunan dan pengembangan makam sunan giri dan situs giri kedaton. keberadaan pokdarwis ini diharapkan mampu mewujudkan terpenuhinya kebutuhan berwisata, baik wisata ziarah di makam sunan giri maupun menikmati pemandangan yang ada di tempat wisata situs giri kedaton. hal ini di lakukan karena disparbud tidak bisa selalu memantau lokasi wisata religi makam sunan giri dan situs giri kedaton. disparbud juga perlu informasi tambahan mengenai keadaan lokasi wisata, apa saja fasilitas yang sekiranya perlu diperbaiki, apa saja fasilitas baru yang diperlukan oleh pengunjung, dan informasi lainnya. selain itu, kegiatan melibatkan masyarakat ini juga akan membuat masyarakat berpartisipasi aktif dalam pembangunan dan pengembangan lokasi wisata. tujuannya adalah untuk menciptakan sdm yang baik serta mandiri dalam menjaga, melestarikan, dan mengembangkan tempat wisata tersebut. partispasi aktif masyarakat ini terlihat dengan adanya pokdarwis (kelompok sadar wisata) yang ada di tempat wisata kawasan giri. jika dikaitkan dengan evaluasi (stufflebeam & coryn, 2014), maka hasil penelitian menyatakan bahwa dalam mengembangkan sektor wisata berdasarkan ripd sudah berjalan. fasilitas pendukung sudah diperbaiki dan ditingkatkan kualitasnya, masyarakat diberikan ruang untuk ikut serta dalam pelaksanaan kegiatan pengelolaan wisata, dan peningkatan pengunjung (islah & r. mohammad qudsi fauzi, 2019) sebelum masa pandemi. kendala yang dialami pihak disparbud kabupaten gresik berupa terbatasnya pengembangan fasilitas pendukung sektor wisata yang ke depannya direncanakan akan diselesaikan dengan menggandeng pemerintah desa sekarkurung dan pokdarwis. input evaluation (evaluasi masukan) indikator kedua adalah input evaluation (evaluasi terhadap masukan). evaluasi terhadap masukan ini dilaksanakan dengan tujuan utama yaitu untuk mengetahui kendala apa saja yang ada di lapangan setelah adanya kebijakan pembangunan wisata. selain itu di dalam evaluasi masukan terdapat komponen yang harus dipenuhi untuk mendukung tercapainya keberhasilan sebuah kebijakan pembangunan wisata, yaitu : sumber daya manusia, sarana dan prasarana pendukung, dana dan anggaran, serta kelembagaan. berdasarkan hasil penelitian diatas, bahwa dalam hal ini pihak dinas pariwisata dan kebudayaan kabupaten gresik nyatanya juga menemukan kekurangan dan hambatan terkait pada pembangunan, pengelolaan, dan pemantauan di makam sunan giri dan situs giri kedaton. pihak disparbud menjelaskan, bahwa dalam pelaksanaan pembangunan wisata religi ini pihak disparbud tidak bisa leluasa dalam menjalankan pembangunan. pihak disparbud tidak bisa semata-mata langsung melakukan pembangunan, karena adanya permendagri nomor 1 tahun 2016 tentang aset desa. dalam peraturan tersebut dijelaskan bahwa pemerintah desa publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 48 atau warga desa memiliki wewenang untuk mengatur segala kegiatan yang berkaitan dengan pembangunan lokasi wisata yang ada di sekitar lingkungan mereka. hal ini terjadi, lantaran lokasi wisata religi makam sunan giri dan situs giri kedaton letaknya berdampingan dengan perkampungan warga yang berada di kawasan desa giri. sehingga, pihak disparbud harus melakukan musyawarah terlebih dahulu kepada aparatur desa maupun pokdarwis kawasan giri. tentunya, kegiatan musyawarah ini tidak bisa berlangsung dengan waktu yang singkat. jelas memerlukan beberapa hari agar bisa menemukan kesepakatan bersama antara pihak disparbud dengan aparatur desa dan pokdarwis (amil et al., 2019). dinas pariwisata dan kebudayaan kabupaten gresik tetap bisa melakukan perbaikan yang berkaitan dengan fasilitas pendukung kawasan wisata jika sudah menemukan kesepakatan dengan penduduk melalui pokdarwis. contohnya seperti fasilitas yang berkaitan dengan urusan kebersihan, penyediaan lahan parkir, dan fasilitas lainnya. dalam melaksanakan pemantauan, pihak disparbud kabupaten gresik juga dibantu oleh satpol pp (satuan polisi pamong praja). perbaikan fasilitas pendukung ini menggunakan anggaran yang diberikan pemkab gresik, atau bisa menggunakan opsi lain untuk memanfaatkan aset desa dan membangun bumdes (gayo et al., 2020). berdasarkan hasil penelitian yang diperoleh, dapat disimpulkan bahwa dalam mengatasi hambatan ataupun kendala yang dialami pihak disparbud kabupaten gresik telah berhasil menemukan kendala dan mengatasinya dengan cukup baik. hambatan yang dimaksud berupa terbatasnya ruang gerak untuk pembangunan sarana dan prasarana pendukung tempat wisata karena adanya permendagri nomor 1 tahun 2016 tentang aset desa. maka untuk mengatasi hambatan tersebut, disparbud kabupaten gresik melaksanakan mediasi atau musyawarah dengan pokdarwis untuk menemukan kesepakatan bersama yang nantinya akan bertujuan untuk menarik minat kunjungan masyarakat agar berwisata ke makam sunan giri dan situs giri kedaton. dalam melaksanakan pemantauan, pihak disparbud kabupaten gresik juga dibantu oleh satpol pp (satuan polisi pamong praja). perbaikan fasilitas pendukung ini mnggunakan anggaran yang diberikan pemkab gresik. process evaluation (evaluasi proses) indikator ketiga adalah process evaluation (evaluasi terhadap proses). evaluasi terhadap proses meliputi kegiatan penilaian sejauh mana keberhasilan kebijakan pembangunan wisata untuk wisata religi makam sunan giri dan situs giri kedaton dengan memperhatikan penyelerasan fisik atau perbaikan sarana prasarana pendukung, penataan, serta pengembangan tempat wisata religi. bahwa dalam hal ini pihak disparbud kabupaten gresik tidak membuat aturan khusus bagi pengunjung yang datang ke wisata makam sunan giri dan situs giri kedaton. pihak disparbud dan pokdarwis kawasan giri hanya menerapkan aturan yang mengarah kepada norma-norma kesopanan saja. menerapkan norma kesopanan dalam aturan bagi pengunjung dirasa efektif, karena pengunjung juga pasti sudah mengetahui dengan baik akan norma kesopanan (burhan & mardiah, 2020). norma kesopanan yang dipakai adalah aturan membuang sampah pada tempatnya, menjaga sikap dan perilaku selama berada di kawasan makam maupun kawasan situs, tidak merusak artefak yang ada di dalam situs, dan tidak menginjak atau menduduki makam serta situs. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 49 menurut pengunjung yang datang ke lokasi wisata, pihak disparbud sudah cukup baik dalam perbaikan atau penyelarasan fisik dari sarana prasarana pendukung. namun memang ada beberapa sarana yang dirasakan pengunjung perlu diperbaiki, yaitu perlunya ditambah sarana pendukung berupa rak sepatu bagi pengunjung makam, perlu ditambah tempat yang teduh di sekitar kawasan makam sunan giri, perlunya ditambah fasilitas lampu penerangan bagi peziarah yang datang pada sore sampai malam hari, dan perlu dibenahi nya atap rumah adat yang menjadi lokasi makam sunan giri karena beberapa sudah ada yang lapuk. untuk situs giri kedaton, pengunjung wisata kebanyakan mengeluh karena kurangnya lahan parkir, kemudian kurangnya papan penunjuk jalan menuju situs giri kedaton. dalam pengembangan wisata, pihak disparbud perlu membuat promosi atau inovasi baru dengan tujuan untuk menarik minat wisata supaya datang ke situs giri kedaton yang cenderung lebih sepi pengunjung daripada makam sunan giri (amil et al., 2019). berdasarkan penelitian yang diperoleh, pihak disparbud kabupaten gresik sudah melaksanakan kebijakan pembangunan wisata sesuai dengan teori diatas, yaitu dari segi penataan dengan memberlakukan aturan yang familiar di masyarakat, yaitu norma kesopanan yang di tempatkan di lokasi wisata. namun, disparbud kabupaten gresik belum melaksanakan penyelarasan fisik dengan baik terkait sarana dan prasarana pendukung tempat wisata seperti lampu penerangan, atap rumah adat makam yang sudah lapuk, dan lain-lain seperti yang sudah dijelaskan diatas. dari segi pengembangan, pihak disparbud kabupaten masih kurang terkait dengan promosi situs giri kedaton yang nyatanya jumlah kunjungannya lebih sedikit daripada makam sunan giri. product evaluation (evaluasi produk/hasil) indikator keempat adalah product evaluation (evaluasi terhadap hasil). evaluasi terhadap hasil berupa kegiatan menilai berjalannya kebijakan atau program yang dibuat. di dalam tahap ini, akan bisa membantu mengembangkan kebijakan atau program yang sudah ada, memodifikasi, atau bisa juga mmberhentikan sebuah kebijakan. disparbud menilai makam sunan giri dan situs giri kedaton sudah masuk kategori wisata yang layak. hal ini di latar belakangi dengan sudah terpenuhinya 4a komponen wisata, yaitu attraction (atraksi) karena makam sunan giri dan situs giri kedaton memiliki ciri khas sebagai destinasi wisata religi yang menjadi pembeda dengan destinasi wisata lainnya. accesibillity (aksesibilitas) karena jalan raya atau akses menuju kompleks makam sunan giri dan situs giri kedaton sudah baik dan layak untuk dilewati. amenity (amenitas) karena di makam sunan giri dan situs giri kedaton sudah memiliki fasiltas pendukung yang memadai, dan ancilliary (kelembagaaan) karena makam sunan giri dan situs giri kedaton juga mempunyai kelembagaan lain yang mengelola dan mengembangkan yaitu adalah pokdarwis (kelompok sadar wisata) (nursetiawan & garis, 2019). namun, pada kenyataannya situs giri kedaton belum sepenuhnya memenuhi 4a komponen wisata tersebut. hal ini dibuktikan dengan masih kurangnya sarana lahan parkir yang memadai bagi pengunjung. pengunjung merasa kebingungan ketika datang kesana karena tidak tau dimana letak lahan parkirnya. kebanyakan, mereka menaruh kendaraannya (sepeda motor) di depan rumah-rumah warga sekitar. peran bumdes dapat masuk pada segi penyediaan fasilitas pendukung ini, hal ini dapat dioptimalkal pula dengan menggerakkan karang taruna (isnaini & nawangsari, 2018). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 50 berdasarkan penelitian yang diperoleh, dapat diketahui bahwa keberhasilan kebijakan pembangunan wisata religi udah berjalan dengan baik namun masih belum optimal. hal ini dibuktikan dengan pendapat pihak disparbud yang menyatakan bahwa lokasi makam sunan giri dan situs giri kedaton sudah memenuhi syarat 4a dalam wisata, yaitu : attraction (atraksi), accesibility (aksesibilitas), amenity (amenitas), dan anciliary (kelembagaan). namun, juga masih ada kekurangan terkait promosi dan branding terkait adanya situs giri kedaton yang menarik untuk di kunjungi. kurangnya sarana informasi, papan petunjuk arah terkait lokasi situs juga mempengaruhi minat kunjungan wisata di situs giri kedaton menjadi rendah dan membuat situs ini tidak diketahui banyak wisatawan yang datang ke kawasan giri. simpulan berdasarkan hasil penelitian dan pembahasan yang telah dilakukan, maka dapat ditarik kesimpulan oleh peneliti pada evaluasi kebijakan pembangunan wisata religi di kabupaten gresik yaitu perda nomor 16 tahun 2013 tentang rencana induk pembangunan kepariwisataan daerah tahun 2013-2025 di makam sunan giri dan situs giri kedaton sudah cukup baik, namun belum sepenuhnya berhasil secara optimal. dibuktikan dengan : 1. aspek konteks evaluasi masih ada permasalahan dalam menjaga tujuan keberadaan sebuah obyek wisata yang tidak melupakan masyarakat sekitar obyek wisata tersebut dan juga penyediaan fasilitas sarana dan prasarana yang masih perlu dilakukan perbaikan 2. aspek input evaluasi masih perlu pengecekan ulang kondisi dari ripd dengan menjawab masalah pandemi yang berdampak pada sektor pariwisata. peran desa dalam meningkatkan kualitas sektor wisata juga bisa digunakan sebagai solusi untuk melibatkan masyarakat. hal tersebut misalkan dapat dilakukan dengan membuat bumdes atau umkm yang memberikan support pada obyek wisata. 3. aspek proses masih minimnya kesadaran masyarakat yang berperan sebagai pokdarwis, edukasi perlu dilakukan oleh disbudpar untuk meningkatkan peran dari pokdarwis. selain itu, dari sisi disbudpar sendiri juga perlu membuat sebuah sistem pengelolaan wisata yang terintegrasi dari promosi, kunjungan, fasillitas, akses, dan lain-lain. 4. aspek produk masih kurangnya upaya yang dilakukan oleh disparbud kabupaten gresik bersama pokdarwis dalam membuat promosi dan branding terkait adanya situs giri kedaton yang menarik untuk di kunjungi. disparbud kabupaten gresik belum melaksanakan penyelarasan fisik dengan baik terkait sarana dan prasarana pendukung tempat wisata seperti lampu penerangan, atap rumah adat makam yang sudah lapuk, penyediaan fasilitas rak sepatu, dan lahan parkir di situs giri kedaton yang sangat kurang. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 44-51 e-issn 2715-9256 =========================================================================== yusuf hariyoko, adi soesiantoro, revi pravira pangestuti evaluasi kebijakan pembangunan wisata religi di kabupaten gresik 51 referensi amil, a., maniza, l. h., & wahyudi, r. 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(2014). evaluation theory, models, and applications. jossey-bass. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 101 penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 1diki suherman 1universitas padjadjaran, indonesia; dikisuherman44@gmail.com abstract the implementation of e-government in bandung regency still encounters several problems, namely inadequate telecommunications infrastructure. the theory used is that according to (indrajit, 2004) there are three elements to implement the concept of e-government, namely: support, capacity and value. the purpose of this study is to describe the implementation of egovernment in bandung regency as an effort to improve the quality of public services. the research method used is descriptive qualitative approach, with data collection and the techniques used are literature studies sourced from a number of articles in journals, books, regulations, information media content. the results show that the implementation of e-government in bandung regency is still in the development stage which is not yet massive, this can be seen from the limitations of technology supporting infrastructure and the quality of resources in the technology sector which is still lacking. the conclusion is the element of support, has support from government officials in bandung regency to implement the implementation of e-government in the field of communication and information. in the capacity element, the infrastructure of bandung regency is still experiencing shortcomings in the implementation of e-government because the infrastructure development process is carried out in stages. meanwhile, human resources in bandung regency are still lacking in the field of technology. in the value element, application utilization, bandung regency has implemented several internet-based applications to support public services and the use of information data that can be accessed on a single data portal. keywords: e-government, local government, public service, continuous improvement. pendahuluan teknologi memiliki perananan penting terutama teknologi informasi dan komunikasi sebagai sarana interaksi untuk mendapatkan berbagai informasi demi penunjang kelancaran aktivitas / kegiatan yang dilakukan terutama pada instansi pemerintahan yang memberikan dampak pada reformasi birokrasi yang mampu membuat kinerja organisasi lebih efektif, efisien, dan kompetitif (oktari & nasir, 2011). diterapkannya penggunaan teknologi informasi dan komunikasi di dalam instansi pemerintahan sebagai upaya untuk memberikan pelayanan publik merupakan hal sangatlah penting untuk dilakukan, karena dengan adanya bantuan teknologi dan informasi membantu proses penyelenggaraan yang cepat dan mudah serta tidak terbatas dengan jarak dan waktu(sari & winarno, 2012). maka berkenaan dengan hal terebut dikeluarkannya peraturan perundang undangan yang teruang di dalam instruksi presiden nomor 3 tahun 2003 tentang kebijakan dan strategi nasional pengembangan e-governmet, dalam aturan tersebut menyatakan bahwa dalam rangka untuk meningkatkan kualitas layanan publik untuk itu diperlukannya suatu tatakelola sistem manajemen dan proses kerja tang ada di lingkungan pemerintahan yang dilakukan dengan mengoptimalkan pemanfaatan teknologi informasi yang menunjang pelayanan publik berbasis publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 102 digital, sehingga pelayanan publik melalui teknologi informasi yang disampaikan kepada masyarakat umum dilakukan lebih dengan cepat (indonesia, 2003). e-government merupakan suata teknologi informasi yang digunakan oleh lemabaga pemerintahan yang membantu pemerintah untuk mentransformasikan hubungan antara pemerintah dengan masyarakat secara umum. selain itu juga membangun hubungan pula dengan kegiatan bisnis dan pihak yang memiliki berkepentingan lainnya(napitupulu, 2015). di dalam pelaksanaanya, e-government memerlukan dan menggunakan akses internet sebagai sumber utama untuk membantu melaksanakan urusan pemerintahan dan penyediaan layanan publik sebagai upaya untuk lebih baik yang berorientasi pada pelayanan publik kepada masyarakat umum, serta membantu dalam memberikan pelayanan transparan dan memuaskan bagi masyarakat yang mendapatkannya (praditya, 2014). pemerintahan daerah kabupaten bandung merupakan salah satu instansi yang menerapkan e-government untuk menunjang aktivitas pemerintahan dalam melakukan pelayanan publik, secara kelembagaan e-government ini di kelola oleh badan arsip perpustakaan dan pengembangan sistem informasi (bapapsi), yang memiliki cangkupan dalam hal ; aplikasi dalam pengelolaan website, pengelolaan pelayanan publik, dan manajerial urusan kepemerintahan. adanya penerapkan sistem informasi dan komunikasi sebagai sarana berinteraksi dengan masyarakat banyak/publik, yang dapat berlangsung dengan cepat tanpa harus bertatapan langsung. penyelenggaraan e-government di kabupaten bandung tercantum dalam peraturan bupati bandung nomor 16 tahun 2016 tentang kebijakan umum penyelenggaraan e-government di lingkungan pemerintah kabupaten bandung yang memiliki tujuan supaya penyelenggaraan e-government dilingkup pemerintahan kabupaten bandung yang teraraah dan bisa berjalan secara efektif serta efesien. setelah diterbitkannya peraturan daerah nomor 12 tahun 2016 tentang pembentukan dan susunan perangkat daerah kabupaten bandung maka pada tahun 2017 dalam urusan kearsipan dan perpustakaan menjadi kewenangan dinas perpustakaan dan kearsipan (dispusip), sedangkan dalam urusan pengelolaan komunikasi publik, informatika, statistik dan persandian merupakan kewenangan dari dinas komunikasi dan komunikasi (diskominfo). namun demikian dalam penyelenggaraan pemerintah berbasis digital atau secara online ternyata masih ditemui beberapa masalah. seperti halnya, infrastruktur telekomunikasi yang belum memadainya terkhusus di beberapa kecamatan seperti: rancabali, kertasari, pacet dan arjasari. adapun masalah yang menjadi kendala lainnya yang ditemui yakni beberapa aplikasi layanan publik belum terintegrasi secara menyeluruh. selain itu fakor sumber daya manusia/ sdm di bidang teknologi informasi dan komunikasi/ tik belum optimal di kabupaten bandung (bandungkab.go.id, 2016). penyelenggaraan e-government di kabupaten bandung dipilih untuk dijadikan kajian penelitian, karena sejauh ini belum ada penelitian yang secara pterperinci membahas tentang egovernment di kabupaten bandung, maka penulis tertarik untuk menelitinya. adapun penelitian terdahulu yang berkaitan dengan e-government yakni oleh (heryana, 2013) yang berjudul pengaruh penerapan e-government terhadap pelaksanaan tata kelola pemerintah di pemerintah kabupaten cianjur, dari penelitian yang dilakukan menunjukkan bahwa penerapan egovernment pada sebagian besar dinas, instansi dan perkantoran di kabupaten cianjur berpengaruh sebesar 78,5% terhadap pelaksanaan tata kelola dinas, instansi dan perkantoran di kabupaten cianjur. sedangkan 21,5% sisanya merupakan pengaruh dari faktor lain di luar egovernment. adapun yang lainnya dilakukan oleh (aprianty, 2016) yang berjudul penerapan kebijakan e-government dalam peningkatan mutu pelayanan publik di kantor kecamatan sambutan kota samarinda, dari hasil penelitian ditemukan bahwa penerapankebijakan egovernment dalam peningkatan mutu pelayanan publik di kantor kecamatan sambutan kota publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 103 samarinda mulai mengalami perubahan pada pelayanan prima walaupun masih ada terdapat beberapa kekurangan yakni terbatasnya sumber daya yang dimiliki, kurangnya sosialisasi kebijakan kepada masyarakat, dan miskomunikasi antara pimpinan dan pegawai, yang membedakan dengan yang sedang dilakukan oleh penulis adala objek penelitian dengan teori yang digunakan oleh penulis adalah menurut (indrajit, 2004) ada tiga elemen untuk menerapkan konsep e-government yaitu: support, capacity dan value. maka itu tujuan dari penelitian ini yaitu untuk memaparkan penyelenggaraan egovernment di kabupaten bandung sebagai upaya untuk meningkatkan kualitas pelayanan publik. permasalah ini perlu diteliti dan dipelajari lanjut karena sangat penting untuk mengetahui sejauh mana ketepatan kebijakan tersebut dilakukan dan dampak dari kebijakan tersebut terhadap publik. metode penelitian dalam metode penelitian ini, pendekatan yang digunakan dalam penelitian adalah kualitatif. hal ini disebabkan oleh alur penelitian dari umum ke khusus, maksudnya ialah bahwa penelitian ini berawal dari hasil pengamatan terhadap fenomena yang ada di lapangan, yang dalam hal ini adalah penyelenggaraan e-government di kabupaten bandung. kemudian, peneliti berusaha untuk menganalisisnya dengan menggunakan teori dan konsep e-government yang terdiri dari tiga element yaitu : support, capacity dan value yang berkaitan dengan fenomena yang sedang diteliti. sedangkan jenis penelitian yang digunakan adalah deskriptif, karena peneliti juga ingin menganalisis dan menjelaskan fenomena penyelenggaraan e-government di kabupaten bandung secara lugas dan jelas. dalam pengumpulan data, teknik yang digunakan adalah studi literatur. studi literatur ini bersumber dari sejumlah artikel dalam jurnal, buku, peraturanperaturan, konten media informasi yang berkaitan dengan fokus dan isu penelitian. hasil dan pembahasan perkembangan teknologi informasi komunikasi /tik kita ketahui dizaman sekarang semakin berkembang pesat yang sudah menjadi suatu kebutuhan pokok /utama bagi setiap bidang kehidupan yang dilakukan manusia(hermana & silfianti, 2011). dalam perkrembangan teknologi tersebut tentu menjadi perhatian pemerintah kabupaten bandung untuk menggunakan teknologi yang dimanfaatkan demi kemajuan teknologi informasi dalam penyelenggaraan pemerintahan di kabupaten bandung sebagai upaya dalam meningkatkan kualitas layanan publik yang lebih efektif dan efisien melalui penyelenggaraan e-government. berdasarkan peraturan bupati bandung nomor 16 tahun 2016 yang mengatur tentang kebijakan umum penyelenggaraan egovernment di lingkungan pemerintah kabupaten bandung memiliki komponen penyelenggaraan e-government yang meliputi: aplikasi, data informasi, infrastruktur, kelembagaan; dan sumber daya manusia tik. menurut (indrajit, 2004) ada tiga elemen untuk menerapkan konsep e-government yaitu: pertama elemen support yang mana penyelenggaraan e-govermrnt perlu dukungan dari pejabat publik. kedua elemen capacity yang merupakan sumber daya yang dibutuhkan dalam penyelenggaraan e-government baik sumber daya finansial dengan pembangunan infrastruktur dan sumber daya manusia. ketiga value yang merupakan nilai kebermanfaatan yang dipatkan oleh pemerintah dan masyarakat publik. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 104 elemen support dalam penerapan e-government di kabupaten bandung tentunya di dukung oleh pemerintah setempat dengan memberikan kewenangan khusus untuk lembaga yang bertanggung kawab dalam mengelola e-gverment di kabupaten bandung. secara kelembagaan penyelenggaraan e-government di kabupaten bandung dikelola oleh badan arsip perpustakaan dan pengembangan sistem informasi (bapapsi) yang meanggungjawabi beberapa hal seperti halnya : pengelolaan aplikasi website, pelayanan publik dan manajerial pemerintahan. adapun dalam bidang pengelolaan dan pengembangan informasi memiliki tugas yakni : memimpin, koordinasi dan pengendalian setiap tugas dalam hal pengelolaan layanan dan pengembangan informasi baik mencangkup sarana komunikasi, informasi dan diseminasi pengelolaan sistem informasi serta telematika. sedangkan di bidang pemberdayaan informasi memiliki tugas untuk memimpin, berkoordinasi danpengendalian setiap bidang pelayanan pemberdayaan informasi yang meliputi pemberdayaan informasi grafika, elektronika dan pemberdayaan informasi luar ruang (bapapsi kabupaten bandung, 2020). adapun mekanisme pelayanan informasi publik badan arsip perpustakaan dan pengembangan sistem informasi (bapapsi) kabupaten bandung dapat dilihat sebagai berikut : gambar 1 mekanisme pelayanan informasi sumber: bapapsi kabupaten bandung (2016) berdasarkan hal si atas, secara kelembagaan penyelenggaraan e-government di kabupaten bandung memiliki komponen yang mempuni dilihat dari tugas dan tanggung jawab yang jelas serta mekanisme pelayanan publik yang di selenggarakan badan arsip perpustakaan dan pengembangan sistem informasi (bapapsi) kabupaten bandung sebagai kelembagaan penyelenggaraan e-government. badan perpustakaan, arsip dan pengembangan sistem informasi (bapapsi) pada tahun sebelumnya menjalankan tiga tanggungjawab yang harus diurus yakni; urusan dakam hal kearsipan, urusan dalam hal komunikasi dan informatika serta urusan dalam hal perpustakaan. namun setelah diterbitkannya peraturan daerah nomor 12 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 105 tahun 2016 tentang pembentukan dan susunan perangkat daerah kabupaten bandung maka pada tahun 2017 dalam urusan kearsipan dan perpustakaan menjadi kewenangan dinas perpustakaan dan kearsipan (dispusip), sedangkan dalam urusan pengelolaan komunikasi publik, informatika, statistik dan persandian merupakan kewenangan dari dinas komunikasi dan komunikasi (diskominfo). (lkip diskominfo kab.bandung, 2016). dalam hal ini penyelenggaraan e-government di suatu pemerintah daerah tentu memerlukan badan atau lembaga khusus yang bertanggung jawab dan menjalankan tugasnya dalam mengelola e-government. lembaga penyelenggaraan pemerintah di kabupaten bandung sendiri tahun ke tahun mengalami perubahan yang dulu dikelola oleh bapapsi sekarang dikelola oleh diskominfo, hal ini menandakan perlunya fokus dalam bidang teknologi informasi sehingga tidak terjadi nya tumpang tindih dalam menjalankan tugas serta terarah dalam mencapainya, hal ini menjadi suatu terobosan yang diambil pemerintah daerah kabupaten bandung yang menandakan keseriusan dalam menyelenggarakan e-government sebagai upaya meningkatkan kualitas pelayanan publik di wilayah kabupaten bandung. elemen capacity dalam penerapan penyelenggaraan e-government tentu memiliki sumberdaya yang dimiliki untuk membantu menyelenggarakan e-government agar dapat dijalankan dengan baik baik sumberdaya finansial dengan pembangunan infrastruktur ataupun sumber daya manusia(angguna, 2015). di kabupaten bandung tentu memiliki sumberdaya yang ada untuk menopang penyelenggaraan e-government, yang sesuai dengan kapasitas yang dimiliki oleh pemerintah setempat. sumberdaya infrastruktur infrastruktur merupakan salahsatu komponen yang menjadi pendukung untuk menciptakan lingkungan yang kondusif untuk pengembangan dan penyelenggaraan egovernment. tersedianya infrastruktur bagi keberlangsungan pelayanan bagi masyrakat bebasis elektroik dengan memanfaatakan teknologi digital juga menjadi sebuah strategi untuk mendapat respon baik dari masyarakat dan dunia usaha ataupun pihak lainnya untuk membangun suatu kerjsama yang dilakukan dengan pemerintah, hal tersebut tentu perlunya pengembangan infrastruktur yang lebih baik sehingga pihak yang bekerja sama akan merasa tertarik serta adanya keamanan dan kepastian terhadap infrastruktur yang dipergunakan untuk menunjang kerjasama sehingga tidak akan menimbulkan kergauan untuk berpartisipasi dan berinvestasi di sektor publik (nugraha, 2018). penerapan e-government dalam pelayanan publik di kabupaten bandung belum berjalan secara masif , karena beberapa faktor seperti halnya faktor wilayah yang dikategorikan sebagai daerah rural/pedesaan dimana terdiri dari 31 kecamatan dan kondisinya cenderung memiliki ruang geografis berupa perbukitan, hutan, serta hamparan sawah dan ladang yang memerlukan infrastruktur telekomunikasi, ditengah-tengah penyebaran penduduk yang terletak saling berjauhan satu sama lain. kepala bapapsi kabupaten bandung, tri heru setiati,mengatakan bahwa dalam pelaksanaan penyelenggaraan pemerintahan berbasis online ternyata masih ditemui beberapa kendala. sepertihalnya belum infrastruktur telekomunikasi yang belum memadai di beberapa kecamatan seperti: rancabali, kertasari, pacet dan kecamatan arjasari. adanya kendal ketersediaan prasarana telekomunikasi pelayanan publik di kabupaten bandung menjadi terhambat oleh buruknya sinyal telekomunikasi yang ada (sukarno, 2017). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 106 berdasarkan data bappeda kabupaten bandung yang menjelaskan bahwa pada tahun 2010-2015, masih rendahnya ketersediaan di bidang teknologi yang merupakan salahsatu sarana yang menunjang dalam terselenggaranya pelayanan publik di kabupaten bandung, walupun demikian dari tahun ke tahun ada peningkatan, hal ini dijelaskan pada tabel berikut: tabel 1. daftar ketersediaan sarana/prasarana (teknologi) komunikasi dan informasi di kabupaten bandung tahun 2010 – 2015 no. sarana/prasarana (teknologi) komunikasi dan informasi 2010 2011 2012 2013 2014 2015 1. jumlah perangkat daerah yang memiliki akses internet 100 28 28 72 72 72 2. jumlah sistem informasi yang ada 38 38 38 38 38 61 3. jumlah titik hotspot yang difasilitasi pemerintah daerah 5 5 5 5 5 5 sumber: bappeda kabupaten bandung (2016) pada tabel tersebut, bisi diketahui berkaitan dengan jumlah akses jaringan internet yang merupakan fasilitasi dari pemerintah daerah kabupaten bandung yang diperuntukan untuk masyarakatna memiliki jumlah sebanyak 5 titik. hal tersebut apabila dibandingkan dengan luas keseluruhan wilayah dan rasio jumlah penduduk yang berada di wilayah kabupaten bandung, maka belum dapat terpenuhi. sepenuhnya tingkat kapasitas organisasi di kecamatan yang akan berdampak pada peningkatan kualitas pelayanan masyarakat. berkenaan infrastruktur baik ketersediaan sarana/prasarana dalam menunjang penyelenggaraan e-government merupakan hal yang penting, terutama berkaitan dengan tingkat penyebaran dan pemerataan infrastruktur di tiap daerah, agar terselenggaranya pelayanan publik yang adil dengan dukungan infrastruktur yang sama-sama memadai ditiap daerah (mariano, 2019). keterbatasan infrastruktur tersebut, tidak menjadi halangan untuk tetap mengoptimalkan dalam penyelenggaraan e-government dengan sumber daya yang ada, karena pembangunan infrastruktur dilakukan oleh pemerintah kabupaten bandung secara bertahap, mengingat masyarakat di kabupaten bandung yang notabene sebagai masyarakat pengguna teknologi yang belum begitu masif seperti halnya kota bandung, yang merupakan daerah dengan kondisi masyarakat yang beragam di dukung dengan kemajuan teknologi yang ada. sumber daya manusia ketersediaan sumber daya manusia yang dimiliki, tentu harus memiliki kemampuan/keahlian dan kompetensi yang mempuni, yang tentunya sangat perlukan dalam penyelenggaraan e-government, sehingga dapat sesuai dengan yang diharapkan (nugraha, 2018). ketersediaan sumber daya manusia yang menguasai teknologi informasi masih menjadi tantangan bagi pemerintah kabupaten bandung, dalam menyelenggarakan e-government kualitas sumber daya manusia juga ikut mempengaruhi karena sdm sebagai user/pengguna teknologi yang dirasa belum secara keseluruhan mampu dan memahami dalam mengoperasikannya. seperti yang dikatakan kepala bapapsi kabupaten bandung, tri heru setiati dimana terdapat beberapa kendala yang ditemui dalam penyelenggaraan e-government yang berkaitan dengan sumber daya tik seperti halnya untuk beberapa aplikasi layanan publik belum terintegrasi dan juga faktor sumber daya manusia di bidang tik yang bisa dikatakan belum publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 107 optimal. permasalahan lainnya pada sumber daya manusia (sdm) yaitu pada masyarakat pengguna atau pengakses teknologi itu sendiri, dimana penggunan akses internet di kabupaten bandung yang lebih rendah dibandingkan dengan daerah lain seperti kota bandung, cimahi dan kota-kota besar lainnya. salah satu contohnya adalah dalam penggunaan media sosial, sebagai sarana komunikasi dan interaksi masyarakat yang masih terbilang masih rendah. dimana badan perpustakaan arsip dan pengembangan sistem informasi (bapapsi) pernah membuat akun twitter sebagai salahsatu sarana interaksi masyarakat dan pemerintah dalam memberikan saran atau respon terhadap kabupaten bandung, namu ternyata penggunanya masih relatif sedikit (bandung.bisnis.com, 2015). masih terbatasnya sumberdaya yang mempuni dibidang teknologi dan informasi yang merupakan sebuah bidang yang banyak diminati dan berkembang pesat. pada umumnya sumberdaya manusia untuk bidang teknologi dan informasi banyak dimiliki oleh pihak pembisnis atau industri. pemerintah harus mempersiapkan sdm yang mempunyai kapasitas baik dari pengetahuan tentang teknologi , manjerial dan penguasaan teknologi yang menjadi modal utama untuk menyelenggrakan e-government (nurhakim, 2014). elemen value pemanfaatan penggunaan aplikasi penyelenggaraa e-government tentu tidak lepas dari aplikasi yang digunakan sebagai wadah interaksi bagi setiap pengguna layanan publik berbasis digital. konsep e-government yang kian berkembang tidak hanya berbasis pada komputer dalam melakukan manajerial dan pengembangan sistem informasi, namun konsep e-government yang sudah berkembang pesat pada masa sekarang lebih mengarah pada terintegrasinya data dan informasi antar lembaga pemerintahan melalui bantuan akses internet dengan menggunakan perangkat lunak yang merupakan program yang dibuat sebagai perkembangan teknologi yang lebih canggih serta dengan menggunakan bahasa pemrograman yang mendukung teknologi yang lebih baik, maka penyelenggaraan e-government berkembang dalam pembuatan website oleh lembaga pemerintah (nurhakim, 2014). berikut merupakan salah satu website pemerintah kabupaten bandung sebagai bentuk penyelenggaraan e-government dalam meningkatkan pelayanan publik : gambar 2 website pemerintah kabupatn bandung sumber: bandungkab.go.id (2020) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 108 selain itu, menurut asisten administrasi setda kabupaten bandung, diar irwana mengatakan bahwa pemanfaatan tik dalam beberapa pelaksanaan suatu kegiatan di kabupaten bandung sudah dilakukan berbasis elektronik dan digitalisasi yang menggunakan akses internet sebagai daya dukungnya, seperti dalam pembangunan dan pengembangan jaringan komunikasi data di kabupaten bandung dalam membantu mengkoneksikan semua organisasi perangkat daerah/ opd untuk menjalankan suatu aplikasi sistem informasi manajemen daerah dan keuangan yang dikenal dengan nama aplikasi simda, selain itu penerapan berbasis teknologi juga diterapkan dalam bentuk daftar hadir pegawai berbasis online atau yang dikenal dengan aplikasi simpeg. adapun aplikasi lainnya dalam memberikan pelayanan publik, salah satunya adalah pelayanan yang dilakukan di rumah sakit (rs) dimana dengan menerapkannya aplikasi sistem informasi manajemen yang kenal dengan aplikasi sim , dimana aplikasi tersebut ang sudah terintegrasi dengan badan penyelenggara jaminan sosial/ bpjs, kemudian selain itu adanya aplikasi sim puskesmas, aplikasi pb online, aplikasi sim perizinan, dan sisten informasi manajemen kecamatan yang dikenal dengan nama aplikasi simacan. adapun dilihat dari aplikasi lainnya yakni dalam manajemen kepemerintahan, program kegiatan yang sudah dilakukan diantaranya mencakup rencana kerja pemerintah daerah/ rkpd berbasis online, aplikasi emonev, aplikasi simda barang dan dan jaringan dokumentasi dan informasi hukum atau yang dikenal dengan aplikasi jdih. dilihat dari sisi aplikasi dalam penyelenggaraan e-government kabupaten bandung sudah mempuni,dimana terdapat beberapa aplikasi yang mendukung penyelenggaraan di kabupaten bandung sebagai upaya dalam memberikan pelayanan yang lebih baik bagi masyarakat di kabupaten bandung, hal ini tentu menjadi aset pendukung yang dimiliki pemerintah setempat untuk mampu menglola dengan baik agar maksimal dalam menyelenggarakan e-government di pemerintah daerah. pemanfaatan data informasi penyelenggaraan e-government tentunya data informasi menjadi hal penting yang harus diperhatikan, artinya kemudahan dalam mendapatkan data berbasis online bagi publik. pemerintah kabupaten bandung memiliki data informasi yang dimuat dalam open data dan dapat diakses di website sistem informasi manajemen statistik daerah (si-masda), sebagai portal satu data kabupaten bandung dalam menunjang penyelenggaraaan e-government. berikut merupakan gambar web dari portal satu data kabupaten bandung: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 109 gambar 3 portal satu data pemerintah kabupatn bandung sumber: simasda.bandungkab.go.id/ (2020) portal diatas merupakan wadah untuk mengakses informasi yang diperlukan oleh publik, dalam hal ini secara data informasi kabupaten bandung sudah mulai berkembang lebih baik, dimana data yang diperlukan tidak hanya di arsipkan dalam bentuk kertas melainkan juga disimpan di aplikasi virtual yang bisa di akses publik dengan online, walau demikian belum sepenuhnya data informasi yang diperlukan bisa di dapat di portal tersebut, hal tersebut tentu perlu bertahap dan memilah data-data yang tentunya bisa di akses oleh publik. yang terpenting adalah dengan adanya portal satu data ini sebagai angkah mengembangkan dan mendukung dalan penyelenggaraan e-government di kabupaten bandung, yang mana e-government tidak terlepas dari prinsip transparansi publik yang merupakan suatu keterbukaan secara sungguh-sungguh, menyeluru ke semua lapisan masyarakat dalam proses pengelolaan sumber daya publik. karena dalam pelaksanaanya akuntabilitas dan transfaransi merupakan konsep dari e-government dalam mewujudan good governance, namun dalam pelaksanaan akuntabilitas tidak bisa lepas dari pelaksanaan transparansi (sa’adah, 2015). keberadaan data informasi menjadi hal yang amat penting, karena pengelolaan data dan kearsipan dalam penyelenggaraan e-government harus mudah didapatkan yang diakses oleh publik, yang tentunya data informasi ini mengacu pada big data yang menghimpun keseluruhan data-data yang diperlukan untuk memudahkan pelayan publik(irawan, 2017). hal tersebut dapat memudahkan baik pihak pemerintah dalam pengelola aplikasi agar data yang dimiliki bisa disimpan dan di integrasikan ke aplikasi lainnya yang memiiki keterikatan dengan data yang diperlukan, serta memudahkan masyarakat untuk mengakses dan mendapatkan data yang diperlukan melalui layanan aplikasi yang disediakan pemerintah kabupaten bandung. dari pemaparan diatas bisa dipahami dari hasil penelitian ini menunjukkan bahwa penyelenggaraan e-government di kabupaten bandung masih dalam tahap perkembangan yang sifatnya belum begitu masif, hal ini dilihat dari keterbatasan infrastruktur penunjang teknologi dan kualitas sumberdaya dibidang teknologi yang masih kurang, namun demikian sudah diterapkan sesuai dengan kapasitas dan kemampuan intansi terkait, dan mengacu pada peraturan yang memuat tentang e-government, meski belum maksimal dalam pelaksanaanya dan dampak yang signifikan dirasakan oleh publik, pemerintah kabupaten bandung sudah mulai berkembang secara bertahap dari sebelumnya. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 110 simpulan penyelenggraan e-government di kabupaten bandung tidak akan terlepas elemen sebagai komponen pendukung e-government itu sendiri. dilihat dari elemen support, memiliki dukungan dari pejabat pemerintah di kabupaten bandung untuk menerapkan penyelenggaraan egovernment dengan diberikan tugas khusus kepada diskominfo. sedangkan pada elemen capacity, dari sisi infrastruktur memang kabupaten bandung masih mengalami kekurangan saran dan prasarana dalam penyelenggaraan e-government untuk melayanan publik namun tetap memaksimalkan pembangunan infrastruktur yang dilakukan bertahap. sedangkan dari sisi sumber daya manusia di kabupaten bandung yang masih kurang di bidang teknologi informasi dan komunikasi, artinya masih rendahnya penguasaan terhadap teknilogi informasi, yang tentu menjadi perhatian yang harus dibenahi untuk kedepannya bisa memaksimalkan penyelenggaraan e-government di kabupaten bandung yang lebih unggul. terakhir padal elemen value yang terdiri dari pemanfaatan aplikasi, kabupaten bandung sudah menerapkan beberapa aplikasi berbasis internet dalam menunjang pelayanan publik, demikian juga dari komponen data informasi telah disediakan portal satu data untuk memberikan akses kepada publik untuk memperoleh data yang diinginkan walaupun belum semua data tersedia. adapun rekomendasi kedepannya untuk meningkatkan kualitas e-government di kabupaten bandung perlu ditingkatkan dalam segi infrastruktur yang ada agar sarana dan prasarana teknologi dapat mempuni dan ditingkatkannya kualitas sumber daya manusia yang ada salahsatunya pelatihan/workshop/ bimbingan teknis dalam penggunaan teknologi informasi. referensi angguna, y. (2015). upaya pengembangan e-government dalam pelayanan publik pada dinas koperasi dan ukm kota malang. jurnal administrasi publik mahasiswa universitas brawijaya, 3(1), 80–88. aprianty, d. r. (2016). penerapan kebijakan e-government dalam peningkatan mutu pelayanan publik di kantor kecamatan sambutan kota samarinda. jurnal ilmu pemerintahan, volume 4(4), hlm. 1593. bandung.bisnis.com. (2015). mayoritas warga kabupaten bandung buta internet. https://bandung.bisnis.com/read/20150901/549/1074476/mayoritas-warga-kabupatenbandung-buta-internet bandungkab.go.id. (2016). e-gov tingkatkan kualitas pelayanan pemerintah kepada publik. http://www.bandungkab.go.id/arsip/e-gov-tingkatkan-kualitas-pelayanan-pemerintahkepada-publik bapapsi kabupaten bandung. (2020). tupoksi badan perpustakaan, arsip dan pengembangan sistem informasi. https://bapapsi1.wordpress.com/tupoksi/ hermana, b., & silfianti, w. (2011). evaluating e-government implementation by local government: digital divide in internet based public services in indonesia. international journal of business and social …, 2(3), 156–164. http://ijbssnet.com/journals/vol._2_no._3_[special_issue_-_january_2011]/18.pdf heryana, t. (2013). pengaruh penerapan e-government terhadap pelaksanaan tata kelola pemerintah di pemerintah kabupaten cianjur. jurnal riset akuntansi dan keuangan, 1(1), 38. https://doi.org/10.17509/jrak.v1i1.6572 indrajit, r. e. (2004). elektronic goverment (e-gov) strategi pembangunan dan pengembangan sistem pelayanan publik berbasis teknologi digital. andi. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 101-111 e-issn 2715-9256 ============================================================================= diki suherman penyelenggaraan e-government di kabupaten bandung sebagai upaya meningkatkan kualitas pelayanan publik 111 indonesia, p. r. (2003). instruksi presiden republik indonesia nomor 3 tahun 2003 tentang kebijakan dan strategi nasional pengembangan e-government. jakarta: sekretaris negara. irawan, b. (2017). studi analisis konsep e-government: sebuah paradigma baru dalam pelayanan publik. jurnal paradigma (jp), 2(1), 174–201. lkip diskominfo kab.bandung. (2016). laporan kinerja instansi pemerintah diskominfo kabupaten bandung. https://www.bandungkab.go.id/uploads/20170412011829-lkip-diskominfo-2016.pdf mariano, sabino. (2019). penerapan e-government dalam pelayanan publik di kabupaten sidoarjo. journal of chemical information and modeling, 53(9), 1689–1699. napitupulu, d. (2015). kajian faktor sukses implementasi e-government, studi kasus: pemerintah kota bogor. sisfo, 5. nugraha, j. t. (2018). e-government dan pelayanan publik (studi tentang elemen sukses pengembangan e-government di pemerintah kabupaten sleman). jurnal komunikasi dan kajian media, 2(1), 32–42. nurhakim, m. r. s. (2014). implementasi e-government dalam mewujudkan transparansi dan akuntabilitas sistem pemerintahan modern. jurnal ilmu administrasi media pengembangan dan praktik administrasi, 9(3), 403–422. oktari, r., & nasir, a. (2011). pengaruh pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja instansi pemerintah ( studi pada satuan kerja perangkat daerah kabupaten kampar ). jurnal ekonomi universitas riau, 19(02), 8841. praditya, d. (2014). pemanfaatan teknologi informasi dan komunikasi (tik) di tingkat pemerintahan desa. jurnal penelitian komunikasi, 17(2), 129–140. sa’adah, b. (2015). akuntabilitas dan transparansi anggaran melalui e-government. kebijakan dan manajemen publik volume, 3(2), 1–10. sari, k. d. a., & winarno, w. a. (2012). implementasi e-government system dalam upaya peningkatan clean and good goverment di indonesia. jeam, xi(1), 1–19. sukarno, d. (2017). infrastruktur dan teknologi pada kecamatan-kecamatan di kabupaten bandung dalam mendukung pelaksanaan program paten (pelayanan administrasi terpadu kecamatan). jurnal manajemen pelayanan publik, 1(1), 109. https://doi.org/10.24198/jmpp.v1i1.13565 microsoft word artikel 6_.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 112 menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 1heylen amildha yanuarita, 2djoko susanto 1universitas kadiri, indonesia; heylenay@unik-kediri.ac.id 2 universitas kadiri, indonesia; djokosusanto@unik-kediri.ac.id abstract this research was conducted to analyze how modernization affects the implementation of public service administration policies, especially in kediri, east java. as is well known, from time to times various aspects of life are required to undergo changes to a more modern direction. the research method used is descriptive qualitative method. descriptive qualitative research is aimed at obtaining an overview of how modernization affects public service administration policies in kediri. to obtain the necessary data, the authors used a purposive sampling technique so that the sample taken was more focused, assisted by a review of several related previous studies. the results showed that modernization, especially in the field of technology, was sufficient to influence public service administration policies in kediri. keywords: implementation of administration policies, modernization affect, public service, local government pendahuluan pelayanan publik merupakan suatu pelayanan yang dilakukan di berbagai sektor publik, yang dijalankan oleh perangkat/aparatur pemerintahan, baik bentuk penyediaan barang atau jasa sesuai dengan kebutuhan yang diperlukan oleh masyarakat yang berasaskan pada aturan perundang-undangan yang diberlakukan. dengan begitu, pemerintah memiliki peranan penting dalam menyediakan segala bentuk layanan publik. adapun menurut alamsyah (2011), pelayanan publik dimaknai sebagai segala aktivitas layanan yang dijalankan oleh organisasi, pemerintah, individu dan lainnya dalam upaya menjawab keinginan dari individu, kelompok, organisasi dan lainnya yang berkaitan dengan kepentingan masyarakat banyak. pada dasarnya, pelayanan publik merupakan suatu layanan yang diberikan kepada masyarakat yang menggunkan fasiltas umum yang disediakan, seperti jasa atau non-jasa yang dilaksanakan oleh organisasi publik atau disebut dengan lembaga pemerintahan. untuk melaksanakan fungsinya yakni dalam memberikan pelayanan untuk masyarakat, pemerintah menerbitakn kebijakan yakni uu nomor 25 tahun 2009 tentang pelayanan publik, yang mana memiliki tujuan untuk memaksimalkan kinerja layanan pemerintah sebagai upaya terciptanya pelayanan yang prima di setiap instansi pemerintahan. salah satu bentuk pelayanan publik yang mesti dilakukan oleh pemerintah adalah soal kebijakan administrasi. banyak masyarakat yang menganggap bahwa administrasi sering dikaitkan dengan kegiatan tatausaha dan keuangan, namun demikian administrasi sebetulnya tidak hanya itu. maka dari tu sebagai masyarakat kita perlu tahun tentang suatu pelayanan administrasi yang merupakan bagian dari pelayanan publik yang dilakukan oleh instansi pemerintahan. karena suaru kebijakan administrasi memiliki maksud untuk membantu dalam peningkatan layanan publik, pendataan, pembukuan dan pengarsipan, maka untuk itu dalam pelaksanaan kegiatan administrasi yang diberikan harus berorientasi pada pencapaian tujuan demi terciptanya kenyamanan dan kesejahteraan publik. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 113 meskipun demikian, disadari atau tidak, dari waktu ke waktu masyarakat akan terus mengalami perubahan. masyarakat dituntut agar bisa hidup seleras dan seimbang dengan kemajuan zaman yang terus terjadi. ada beberapa aspek perubahan yang begitu cepat dan luas, adapula perubahan yang begitu lamban. perubahan tersebut bisa dilihat dan dipahami oleh seseorang yang memiliki keinginan untuk meneliti susunan dan pola kehidupan suatu masyarakat pada masa wakt tertentu, kemudian membandingkanya dengan pola kehidupan masyarakat di masa yang lalu. istilah perubahan dimkanai sebagai seseuatu yang menuju pada tatanan kehidupan yang baru kerap disapa sebagai modernisasi. berkenaan dengan hal tersebut, sesungguhnya semua orang ingin memainkan pernnya dalam era modernisasi meskipun arah tujuan dan kecepatan dalam menjalankan aktivitas modernisasi yang tentunya memiliki perbedaan dengan yang lainnya. proses suatu modernisasi bersifat sangat luas, baik cakupannya dalam aspek sosial, ekonomi, politik, budaya dan lainnya. secara khusus konsep modernisasi dipahami bersama oleh para pemikir modernisasi pada tahun 1950-an dan tahun 1960-an. dimana konsep ini dipahami dalam 3 aspek, yaitu aspek historis, aspek relatif, dan aspek analisis. secara definisi ditinjau dari aspek historis makna modernisasi memiliki makna yang sama dengan westernisasi/amerikanisasi. modernisasi dipandang sebagai suatu tindakan yang dilakukan untuk menuju cita-cita masyarakat sebagai suatu model. sedangkan dilihat berdasarkan makan aspek relatif, modernisasi dimkanai sebagai upaya yang dilakukan untuk menyeimbangi suatu standar yang dipahami sebagai hal yang moderen baik oleh masyarakat umum maupun oleh para penguasa. adapun pemaknaan berdasarkan aspek analisis memiliki ciri yang lebih khusus ketimbang dari dua aspek sebelumnya, yaitu meenggambarkan suatu ruang dimensi masyarakat yang moderen yang bertujuan untuk memahamkan pada masyarakat yang tradisional atau dikenal juga masyarakat pra-moderen (sztompka, 2004). adapun menurut abdulsyani (1994), modernisasi dipahami sebagai suatu proses transformasi/ perubahan dari hal yang belum maju ke arah perubahan yang lebih atau arah peningkatan yang terjadi di setiap aspek kehidupan dalam masyarakat. maka intinya bahwa suatu modernisasi merupakan proses yang mengalami perubahan dari hal dan cara yang tradisional ke hal dan cara yang lebih baru serta lebih maju, yang mana hal tersebut ditujukan untuk membantu dalam meningkatkan kesejahteraan masyarakat. saat ini, masyarakat indonesia pun dituntut harus terlibat pada proses modernisasi ke arah digital. seperti yang diketahui, hampir semua tatanan masyarakat beralih dari mode konvensional ke arah yang serba digital dengan memanfaatkan teknologi. dalam hal ini perkembangan masa ke masa telah mengalami perubahan dengan penggunaan teknologi digital yang dilakukan di berbagai aspek kehidupan dalam aktivitasnya. tidak terkecuali dengan masalah kebijakan administrasi yang dilakukan pemerintah untuk memaksimalkan pelayanan publik kepada masyarakat luas. perubahan masalah kebijakan administrasi dan pelayanan publik ke sistem digital merupakan salah satu bentuk bahwa pemerintah ikut menyeleraskan dengan perkembangan zaman yang kian modern. pelayanan publik sebetulnya berhadapkan dengan berbagai perubahan di setiap aspek kehidupan dalam masyarakat dan bernegara. maka dari itu pemerintah tentu harus siap dalam merespon berbagai keingina yang diharapkan masyarakat dan tantangan perubahan zaman yang saat ini sudah mengenal teknologi yang diterapkan dalam kehidupan sehari-hari yang dipandang sebagai modernisasi. begitu halnya dengan salah satu kawasan di provinsi jawa timur, yakni kota kediri. termasuk pada salah satu daftar dari kota kecil dengan luas hanya ±63,40km2. kawasankawasan kota kecil seringkali luput dari perhatian bagaimana kualitas dari pelayanan publik yang dilakukan pemerintah untuk masyarakat. apalagi keadaan masyarakat yang semakin pintar memahami dan menerapkan teknologi serta terbuka dalam menerima informasi baru, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 114 mak tak heran masyarakat cenderung “menuntut lebih” terhadap suatu layanan publik yang didapatkan. teknologi telah menggeser banyak hal dalam penyelenggaran pelayanan dalam berbagai aspek kehidupan. maka untuk itu kemampuan memahami dan menerapkan suatu teknologi di zaman modernisasi ini merupakan unsur utama yang harus dimiliki suatu instansi pemerintahan. karenanya perlu suatu kajian mendalam untuk menilai penggunaan teknologi yang dipergunakan dalam melakukan suatu layanan kepada masyarakat agar sesuai dengan yang masyarakat harapkan (djkn kemenkeu, 2020). oleh karena itu, pada penelitian kali ini, penulis ingin mengkaji dan menganalisis bagaimana pengaruh modernisasi terhadap pelayanan publik di kota kediri. khususnya pada kebijakan administrasi masyarakat dalam mengakses semua pelayanan publik yang berkenaan dengan segala bentuk kebijakan keadministrasian. serta mengetahui bagaimana tanggapan masyarakat akan pengaruh modernisasi tersebut terhadap implementasinya pada kebijakan administrasi pelayanan publik di kota kediri. metode penelitian jenis penelitian yang digunakan dalam penelitian ini yakni metode kualitatif deskriptif. menurut sugiono (2016: 9) menyatakan bahwa penelitian kualitatif adalah sebuah penelitian yang menjadikan peneliti sebagai instrumen kunci, teknik pengumpulan data dilakukan dengan penggabungan dan analisis data bersifat induktif. begitupun dengan creswell (dalam semiawan, 2010: 7) mendefinisikan bahwa penelitian kualitatif deskriptif adalah suatu penelitian yang dilakukan dengan menggunakan pendekatan atau pemantauan untuk mengekspolarasi dengan memahami suatu gejala yang terajadi. penggunaan metode ini dilakukan agar penulis bisa mengetahui secara detail bagaimana pengaruh modernisasi terhadap kondisi pelayanan publik khususnya masalah kebijakan administrasi di kota kediri jawa timur. selain itu, penelitian kualitatif pun bertujuan untuk memahami dari sudut pandang individu, menemukan penjelasan dari suatu gejala yang terjadi, dan menggali secara mendalam suatu informasi terhadap subjek penelitian (putra, 2013: 44). untuk memaksimalkan penelitian, maka penulis perlu mengumpulkan berbagai data yang tepat dan sesuai dengan penelitian. maka dari itu, penulis mengambil teknik pengambilan sampel secara tepat sasaran. karena keterbatasan yang dialami oleh penulis untuk menjangkau semua populasi yang ada di kota kediri, maka penulis menggunakan teknik purposive sampling. teknik ini diperuntukan pada pengambilan sampel secara khusus kepada orangorang yang memang memiliki kepentingan dan berkaitan dengan penelitian. adapun stakeholders yang menjadi objek penelitian yaitu pihak-pihak terkait pemerintah setempat yang mengatur pelayanan publik di bidang administrasi, dan masyarakat yang merasakan layanan tersebut di kota kediri, jawa timur. sementara itu, untuk pengambilan data-data yang dibutuhkan dalam penelitian, penulis melakukannya dengan cara wawancara kepada pihak-pihak yang sudah dijadikan sampel. meskipun begitu, sesuai dengan kebijakan pemerintah yang masih menganjurkan untuk membatasi kegiatan secara bebas selama pandemi, maka penulis mengambil langkah untuk melakukan wawancara secara online menggunakan media sosial seperti whatsapp, instagram dan pertemuan virtual via zoom. dalam penelitian ini menggunakan wawancara semiterstruktur dengan angket terbuka yang berisi beragam pertanyaan yang dapat diisi bebas oleh responden. data-data yang sudah didapatkan kemudian diolah, dikaji, dan dianalisis agar memperoleh sebuah hasil simpulan penelitian. untuk memaksimalkan hasil penelitian, penulis pun melakukan studi literatur sederhana dengan pemanfaatan dokumen yang sudah ada sebelumnya terkait dengan penelitian. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 115 hasil dan pembahasan modernisasi pelayanan publik (kebijakan administrasi) perubahan pada masyarakat pada dasarnya merupakan gejala tang biasa terjadi, dimana hal tersebut bisa berpengaruh dengan cepat yang tersebar luas dengan adanya komunikasi modern yang terjadi. hal tersebut berkat adanya suatu penemuan terbaru terutama di bidang teknologi, perkembangan dan transformasi informasi melalui teknologi dapat tersampaikan pada masyarakat umum dimanapun berada dengan jangkauan yang luas.adapun perubahan tersebut akan semakin cepat terjadi ditambah dengan kemunculan sarana prasarana penunjang modernisasi di bidang teknologi. saat ini, perkembangan teknologi di dunia cenderung sangat cepat dan hampir mengubah tatanan hidup manusia ke arah yang lebih digital. bahkan, masyarakat saat ini lebih dikenal dengan masyarakat era digital sebab selalu menyelipkan hal berbau digital dalam berbagai aspek kehidupan. apalagi dengan banyak tersedianya smartphone dan akses jaringan internet yang tersedia dengan harga yang terjangkau dan mudah didapat. dari waktu ke waktu, jumlah pengguna internet di indonesia relatif tinggi. bahkan senantiasa mengalami perubahan. berdasarkan data yang diambil dari djkn kemenkeu (2020) mengenai penelitian platform manajemen media sosial hootsuite dan agensi marketing sosial we are social bertajuk "global digital reports 2020" yang terbit pada akhir bulan januari 2020 mengatakan bahwa, jumlah para pengguna internet di indonesia mencapai 175,4 juta orang, dengan total jumlah penduduk indonesia berkisar 272,1 juta. mkaa dari itu sekitar, 64,5% penduduk indonesia sudah memiliki akses yang terhubung dengan internet. jumlah pengguna internet di indonesia disbanding tahun 2019 yang lalu mengalami peningkatan 17 5 atau 25 juta pengguna akses internet. hal tersebut membuktikan, bahwa tinggi sekali minat masyarakat dalam menggunakan produk teknologi digital yang diakibatkan oleh modernisasi. seperti yang diketahui, masalah kebijakan administrasi merupakan bagian dari pelayanan publik. kebijakan publik adalah suatu alterntif yang berupa pilihan yang dapat diambil (termasuk melakukan keputusan dengan tidak melakukan tindakan) yang dilakukan oleh pemerintah dalam menjalankan urusan tentang pemerintahan yang berkaitan degan publik. kebijakan publik memiliki beberap unsur dasar yang tersiri dari tujuan yang jelas, sasaran yang terukur , dan cara yang tepat untuk mencapainya (wibawa, 2011). adapun carl j federick yang dikutip oleh leo agustino (2014) mengatakan bahwa kebijakan sebagai suatu rangkaian dari sebuah tindakan atau kegiatan yang dilakukan seseorang, kelompok atau pemerintah dalam keadaan tertentu yang memiliki kenda-kendala yang ditemui dan kesempatan yang diperoleh untuk mencapai suatu tujuan dari suatu kebijakan yang diharapkan. dalam mencapai sebuah tujuan dengan pemberlakuannya pelayanan publik, tentu pemerintah harus mengambil langkah-langkah tertentu yang sesuai dengan permintaan dan harapan masyarakat. pemerintah juga harus ikut terjun dalam menyeleraskan pemberlakuan pelayanan publik tersebut sesuai dengan mengikuti perkembangan zaman. begitu pun juga pemerintahan dibentuk antara lain untuk memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa sesuai dengan pembukaan undang-undang yang berlaku di indonesia. maka dalam hal ini negara memiliki peran dan tugas dalam memenuhi kebutuhan masyarakat sebagai upaya memberikan pelayanan yang prima dengan memenuhi kebutuhan yang diharapkan oleh masyarakat untuk mendapatkan layanan publik baik barang atau jasa dan layanan administratif lainnya. ada beberapa pelayanan administratif yang dilakukan dalam rangka memenuhi kebutuhan masyarakat banyak, seperti halnya yang sering dilakukan yakni pelayanan ktp, akte kelahiran, sertifikasi tanah, dan perizinan, sebagai penyelenggaraan pelayana sebagai publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 116 upaya menjamin hak dan kebutuhan masyarakat dalam mendaptkan identitas sebagai warga negara. pelayanan tersebut merupakan hal yang amat penting yang merupakan bagian dari pelayanan publik yang diselenggrakan oleh pemerintah untuk kepentingan publik. namun demikian perkembangan pelayanan dari masa ke masa yang mengalami perubahan, terutama adanya fakor teknologi yang ikut andil dalam mempengaruhi pelayanan publik berbasis teknologi digital, tentu menjadi perhatian lebih bagi pemerintah untuk mempersiapkan pelayanan yang maksimal dakibat adanya modernisasi ini, yang tidak hanya terjadi di indonesia melainkan diseluruh dunia. implementasi kebijakan implementasi kebijakan adalah tahap yang penting dari suatu kebijakan, karena sebagus apapun suatu kebijakan tanpa diimplementasikan dan memberikan dampak yang diharapkan tidak akan bernilai baik dimata publik, maka dari itu implementasi suatu kebijakan harus memiliki hasil yang diharapkan oleh masyarakat. secara pengertian luas implementasi kebijakan dipahami sebagai suatu alat administrasi publik yang terdiri dari beberapa unsur yakni adanya aktor, organisasi, prosedur, teknik serta sumber daya yang dikelola secara bersama untuk mencapai suatu tujuan yang diharapkan. menurut george c. edwards iii dalam bukunya yang berjudul implementing public policy yang mengatakan bahwa : “policy implementation, as we have seen, is the stage of policymaking between the establishment of a policy – such as the passage of a legislative act, the issuing of an executive order, the handing down of a judicial decision, or the promulgation of a regulatory rule –and the consequences of the policy for the people whom it affects.” (edwards iii, 1980:01). dari kutipan tersebut bisa diketahui bahwa menurutnya, implementasi kebijakan metupakan tahapan pembuatan suatu kebijakan antara membentuk kebijakan sebagai tindakan yang dilakukan oleh legislatif, yang tentunya dibahas dengan badan eksekutif, serta disampaikan pula melalui keputusan peradilan, sebagai hasil suatu kebijakan yang memiliki dampak kepada orang-orang yang mempengaruhinya. implementasi kebijakan tentunya adalah tahapan yang amat penting dalm suatu proses berjalannyanya suatu kebijakan, yang membantu dalam menentukan hasil dan dapak yang didapatkan dari suatu kebijakan. adapun tahapan dalam proses implementasi kebijakan publik menurut tachjian (dalam mulyanto: 2016) adalah: (1) perancangan (design) suatu kegiatan dengan tujuan yang snagat jelas, serta efesiensi waktu dan biaya. (2) pelaksanaan (aplication) kegiatan melalui sumbedaaya yang tersedia atau sumber lainnya melalui metode tepatguna. (3) pembangunan sistem monitoring dan pengawasan untuk menilai suatu keberhasilan kebijakan yang dilakukan. tahapan-tahapan tersebut bisa dilakukan oleh pemerintah untuk mencapai tujuan dan tentunya mencapai keinginan serta harapan masyarakat. dengan pemberlakukan tahapan yang tepat, maka sebuah kebijakan bisa dikelola dan didayagunakan tepat guna dan tepat sasaran. maka dari itu, pentingnya suatu kebijakan dapat diimplementasikan oleh para apartu pemerintah untuk memberikan suatu pelayanan prima kepada masyarakat, sehingga masyarakat dapat merasakan langsung layanan yang diberikan dan kepuasan yang diperolah dari pelayanan yang dilakukan pemerintah. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 117 pengaruh modernisasi pada pelayanan publik di kota kediri seperti yang telah dikemukakan sebelumnya bahwa masyarakat saat ini sudah masuk era dunia baru atau tatanan dunia baru. perkembangan teknologi yang begitu pesat, dan perubahan pola hidup masyarakat ke era digital, membuat semua aspek kehidupan pun harus turut serta terdigitalisasi. kehadiran teknologi yang canggih, dunia yang mulai terdigitalisasi, adalah bentuk dari kehadiran modernisasi. begitu halnya dengan masalah pelayanan publik. di indonesia sendiri, pemerintah sudah mulai mencanangkan penerapan industri 4.0 sejak beberapa tahun lalu. hal ini sejalan dengan pendapat holle (dalam handika:2020) yang menyatakan bahwa hampi diseluruh pemerintahan di dunia, pelayanan publik ang dilakukan harus dilakukan secara efektif dan efisien serta membangun partisipasi aktif dari publik untuk merespon pelayanan berbasis teknologi diera modern seperti sekarang. dalam kaitannya dengan industri 4.0 yang lebih moderen dengan perkembangan teknologi digitalnya, suatu pemerintah yang menjalankan aktivtas secara tradisional yang masih menggunakan paperbased administration sudah mulai digantikan dengan digital government berupa internet of things (iot), dengan basis dimensi big data. dewasa ini berkembang pesatnya berbagai inovasi dalam memberi suatu layanan publik untuk meningkatkan efiktifitas dan efisien serta akuntabilitas/pertanggungjawaban dengan dilakukannya metode baru sebagai alat baru dalam melakukan suatu pelayana publik (mirnasari, 2013). di kota kediri sendiri, pengaruh modernisasi terhadap pemberlakukan kebijakan administrasi dalam pelayanan publik sudah mulai terasa. dikutip dari suryamalang.com (2018), sistem pelayanan publik di setiap kelurahan kota kediri sudah terus diperbaiki. selain memperbaiki ruang pelayanan di setiap kelurahan yang ada, juga sudah meluncurkan layanan online sistem berbasis android dan website yang bernama e-suket. dengan adanya layanan ini, masyarakat bisa mengajukan berbagai layanan publik secara online. masyarakat tidak perlu datang ke kantor kelurahan, cukup dengan menggunakan e-suket ini, maka pengurusan berbagai surat keterangan bisa dilakukan. adapun alasan pembuatan layanan ini yakni pihak pemerintah setempat yang menyadari bahwa banyak warga atau masyarakat yang sibuk bekerja sehingga sulit ketika harus mengurus pemberkasan ke kantor kelurahan. tentunya, dengan adanya layanan berbasis teknologi digital tersebut, bisa memudahkan masyarakat untuk mengurus pemberkasan dengan lebih efisien dan praktis. salah satu inovasi pelayanan publik adalaha e-suket yang brkaitan dengan segala macam urusan pembuatan identitas berbasis online yang dilakukan oleh masyarakat kota kediri dalam mengurus kependudukan. e-suket ini membantu dalam layanan administrasi kependudukan yang berbentuk kartu tanda penduduk (ktp) yang tentunya diperlukan oleh semua masyarakat. dalam pelayanan yang diberikan oleh pemerintah dalam mengurusi ktp, tentu nya pemerinta memiliki kewajiban dalam melayani secara professional dan tanpa pandang bulu terhadap masyarakat. adapun yang lainnya adalah layanan dalam pembuatan surat keterangan tidak mampu (sktm), suarat keterangan, surat keterangan belum menikah, kartu identitas anak (kia), surat keterangan catatan kepolisian (skck), surat keterangan kematian. surat keterangan kelahiran, dan yang lainnya. berdasarkan peraturan wali kota kediri nomor 44 tahun 2018 tentang tata kelola teknologi informasi dan komunikasi di lingkungan pemerintah kota kediri. pasal 4 huruf (c) dan (d) bahwa pemerintah kota kediri melakukan sinergitas dan pengoptimalan antar perangkat daerah dengan penyelenggaraan pemerintahan berbasis e-government dalam meningkatakn kualitas layanan publik sebagai wujud menciptakan tatakelola pemerintahan yang baik/ bersih yang dikenal dengan good governance and clear goverance melalui pemanfaatn teknologi informasi berbasis digital yakni inovasi e-suket menjadi inovasi dinas komunikasi dan informasi kota kediri yang merupakan perintis dalam pemanfaatan teknologi publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 118 berbasis online yang diterapkan dalam pelayanan publik, namun demikian secara input database layayan e-suket dikelola langsung oleh dinas kependudukan dan pencatatan sipil kota kediri. selain itu, inovasi layanan e-suket atau elektronik surat keterangan ini merupakan salah satu implementasi dari gagasan harmoni kediri the service city. dimana gagasan ini memiliki peran menjadikan identitas suatu kota untuk memperkuat pengelolaan pelayanan publik yang dilakukan pemerintah dan menghilangkan pandangan pelayanan publik yang lama dan berbelit-belit (rino, 2018). adapun adanya pelayana publik ini memiliki tujuan dalam membantu mewujdukan peranan pemerintah daerah dari “cuek-bebal” menjadi pemerintah daerah yang memiliki orientasi dan bertanggung jawab penuh kepada publik. apalgi kota kediri adalah kota yang beragam didalamnya, yang mana memiliki masyarakat dengan karakter yang ramah, sopan dan memiliki toleransi yang tinggi. hal ini lah yang membuat kota kediri dikenal juga sebagai kota yang ama dan damai serta tentram baik anatar kelompok masyarakat yang ada, tanpa melihat antar agama dan antar etnis, yang tentunya dapat berjalan baik tanpa ada konflik/masalah dalam kehidupan bermasyarakat (barometer, 2016). adanya hal ini, menjadikan kota kediri memiliki branding baru yang dikenal dengan harmoni kediri the service city, maka merespon hal tersebut kota kediri memberikan kemudahan akses bagi para pendatang yang berasal dari luar daerah untuk melakukan pelayanan seperti perizinan, kependudukan, kesehatan dan pelayanan publik lainnya yang menunjang peningkatan kinerja para birorkasi pemaritnatah atau aparatur pemrintah dalam menjalankan tugas dan tanggung jawabnya dalam melaksanakan layanan publik. selain dari itu, berdasarkan peraturam wali kota kediri nomor 44 tahun 2018 tentang tata kelola teknologi informasi dan komunikasi di lingkungan kota kediri, yang menjelaskan tentang pengelolaan teknologi informasi daam mendukung layanan publik berbasis online, salah satunya dengan adanya surat keterangan berbasis digital yakni e-suket yang merupakan respon dari pemerintah setempat dalam menghadapi maslah yang dihadapi masyarkat dalam mengurusi identitas sebagai warga negara yang terkesan lama , maka dengan adanya pelayanan ini memudahkan dan memberika kenyamanan bagi masyarakat yang memerlukan. respon masyarakat terhadap pengaruh modernisasi pada pelayanan publik selain melakukan peninjauan terhadap bagaimana kondisi dan pengaruh yang terjadi pada pelayanan publik di kota kediri akibat modernisasi ke arah perkembangan teknologi digital, maka penulis pun mencoba menakar bagaimana implementasi kebijakan tersebut jika ditilik dari sisi masyarakat. seperti yang ditemukan pada pembahasan sebelumnya, kota kediri banyak menerapkan inovasi baru seiring dengan perkembangan teknologi. terlebih ketika mulai diberlakukannya service city. mulai dari pembuatan layanan online e-suket, hingga pihak dinas kependudukan dan catatan sipil kota kediri menjalankan beberapa inovasi dalam mewujudkan pelayanan yang maksimal agar memberikan kepuasan bagi masyarakat yang melakukan pelayanan, sepertihalnya inovasi pelayanan three in one yang membantu masyarakat dalam mengurus perubahan data penduduk, seperti akte kelahiran, kematian, perceraian dan pernikahan. selain dari itu juga ada inovasi mobil pelayanan go-kling yang memanfaatkan fasilitas mobil keliling yang memiliki tugas dalam mendata data identitass kependudukan/ktp disetiap kelurahan sesuai ketentuan yang diatur sesuai kebijakan yang berlaku. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 119 dalam penelitian, penulis mencoba mewawancarai sampel yang menjadi responden penelitian. adapun pertanyaan inti yang ditanyakan oleh penulis kepada masyarakat adalah sebagai berikut: 1. bagaimana kondisi sistem pelayanan publik khususnya di bagian pengurusan administrasi daerah setempat? 2. apakah bapak/ibu sudah mengetahui perihal layanan online untuk mengurus berbagai surat-menyurat dengan praktis? 3. bagaimana tanggapan bapak/ibu dengan layanan online yang diberlakukan oleh pemerintah? dari ketiga pertanyaan tersebut, maka jawaban dari semua sampel bisa diambil kesimpulan bahwa lebih banyak masyarakat di kota kediri yang menilai bahwa sistem pelayanan publik di daerahnya sudah cukup efektif. termasuk perihal layanan administrasi seperti pembuatan ktp, akta kelahiran, akta nikah, dan lain sebagainya yang bisa dengan mudah dan cepat diurus. para petugasnya pun sudah cukup tanggap dalam melayani permintaan dan kebutuhan masyarakat. selain itu, meskipun sudah dalam kurun waktu lebih dari 2 tahun sejak diterbitkan layanan online e-suket, namun masih banyak masyarakat di kota kediri yang belum mengetahui kehadiran aplikasi tersebut. ada juga masyarakat yang sudah mengetahui aplikasi, namun memilih tidak menggunakannya karena dianggap kurang efektif dan memiliki kendala dengan teknis serta penggunaan. meskipun begitu, masyarakat sangat mengapresiasi pihak pemerintah yang mau memberikan layanan prima kepada masyarakat. terlebih juga pemerintah yang mau ikut serta dalam mengikuti perkembangan zaman agar lebih moderen dan tidak tertinggal dengan daerah lebih maju bahkan negara maju dan moderen. begitu pun dengan apresiasi masyarakat yang mana pemerintah mau terus berinovasi untuk memberikan kemudahan bagi masyarakat. hasil wawancara tersebut pun sejalan dengan pemahaman anis epita (2016) bahwa adanya gagasan atau brand dari harmoni kediri the service city dengan adanya dukungan memperbaiki penerapan kebijakannya dan inovasi baru dilakukan yang akan dirasakan oleh masyarakat langsung, dimana positioning harmoni kediri the service city dipandang publik dirasakan sudah berhasil , karen bukan hanya mengetahui brand harmoni kediri the service city sebagai suatu icon yang disampaikan di umum, tetapi juga merssakan kenyataannya langsung. hal tersebut amatlah penting untuk membangun suatu kepercayaan dan emosional dari masyarakat kepada pemerintah kota kediri. begitupun menurut ahmada (2020), bentuk inovasi dari pemerintah untuk membuat pelayanan publik secara online menjadi faktor yang perlu dan harus diapresiasi, mengingat tidak semua pemerintah di daerah lain menerapkan sistem penyelenggaraan secara online yaitu inovasi e-suket (elektronik surat keterangan). sehingga pemerintah kota kediri sebagai lembaga tertinggi dapat mendengarkan apa yang dibutuhkan masyarakat dengan jawaban adanya inovasi e-suket (elektronik surat keterangan) yang sejalan dengan perkembangan teknologi yang mendigital. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 120 simpulan dari hasil penelitian, penulis melihat bahwasanya pemerintah kota kediri sudah siap tanggap dan seiring dengan perubahan zaman yang lebih modern. pemerintah kota kediri, mampu memanfaatkan pengaruh modernisasi ini untuk membuat inovasi baru dalam meingkatkan kualitas pelayanan publik di kota kediri khususnya dalam masalah administrasi yang seringkali dikeluhkan. bahkan, pemerintah kota kediri pun bisa membuktikan pada masyarakatnya tentang gagasan kota service city atau kota pelayanan. meskipun tidak semua masyarakat bisa mengakses layanan hasil inovasi akibat perkembangan teknologi tersebut, namun dengan ketanggapan pemerintah dalam membuat inovasi dan layanan untuk memudahkan masyarakat, itu sudah menjadi hal yang patut diapresiasi. pasalnya, pelayanan yang cepat, tepat, dan tanggap ini menjadi kewajiban pemerintah untuk terus memberikan yang terbaik bagi warga kota kediri. referensi abdulsyani, (1994). sosiologi, skematika, teori, dan terapan, jakarta: bumi aksara hlm 176177. agustino, l. (2014). dasar-dasar kebijakan publik. bandung: cv alfabeta ahmada. (2020). inovasi pelayanan publik melalui penerapan sistem elektronik surat keterangan (e-suket) di kota kediri. government: jurnal ilmu pemerintahan. 13 (2). 105-11 alamsyah. (2011). manajemen pelayanan kesehatan. yogyakarta: nuha medika barometer. (2016). harmoni kediri (vol 7/ ii). kediri: pemerintah kota kediri. available from www.kedirikota.go.id [accessed july 25, 2020]. djkn kemankeu. (2020). mengkaji ulang pelayanan publik di era digital. https://www.djkn.kemenkeu.go.id/artikel/baca/13128/mengkaji-ulangpelayanan-publik-di-era-digital.html epita, a. (2019). strategi city branding kota kediri melalui ‘harmoni kediri: the service city”. commercium. 2 (2). 23-27 george. (1980). implementing public policy. congressional quarterly press. handika. (2020). penerapan teknologi industri 4.0 dalam pelayanan publik di bidang administrasi kependudukan (studi pelayanan kartu penduduk elektronik pada dinas kependudukan dan pencatatan sipil kabupaten way kanan). jurnal administrativa. 2 (1). 1-14 mirnasari.(2013). inovasi pelayanan publik uptd terminal purabaya-bungurasih. universitas airlangga. volume 1 (1). 1-13 mulyanto (2016). penerapan standar pelayanan publik pada kelurahan di wilayah kota kediri. jurnal hasil penelitian lppm untag surabaya. 1 (2). 251-266 putra, n. (2013). penelitian kualitatif ips. bandung: pt remaja rosdakarya rino. (2018). implementasi pelayanan publik berbasis brand “harmoni kediri the service city”. ekspektra: jurnal bisnis dan manajemen. 2 (2). 140-156 semiawan. (2010). metode penelitian kualitatif. jakarta: grasindo publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 12 no. 2 | desember 2020: 112-121 e-issn 2715-9256 =========================================================================== heylen amildha yanuarita & djoko susanto menakar pengaruh modernisasi dalam implementasi kebijakan administrasi pelayanan publik di kota kediri 121 sugiyono. (2014). metode penelitian pendidikan pendekatan kuantitatif, kualitatif, dan r&d. bandung: alfabeta surya malang tribunnews. (2018). permudah warga kota kediri kenalkan layanan online berbasis android. available from: https://suryamalang.tribunnews.com/2018/12/20/permudah-warga-kota-kedirikenalkan-layanan-online-berbasis-android [accessed july 25, 2020]. sztompka, p. (2002). sosiologi perubahan sosial, jakarta: prenada, hlm 152-153. wibawa, s. (2011). politik perumusan kebijakan publik. yogyakarta: graha ilmu microsoft word manuskrip 3_destiko.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 20 the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 1destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan 1universitas padjadjaran, indonesia; destiko19001@mail.unpad.ac.id received: january 22, 2022; in revised: may 14, 2022; accepted: june 20, 2022 abstract the mitra utama (mita) kepabeanan policy implemented in the directorate general of customs and excise aims to reduce logistics costs in order to improve indonesia's economic competitiveness, as well as give appreciation to compliant importers and exporters. however, the implementation of the policy has not been optimal because of the high logistics costs, and lagging ranking of indonesia's logistic performance index in the southeast asia region, as well as policies that have not been able to reduce the overall dwell time for imported goods. recommendations for improving policy performance will be drawn up using a mixed method of exploratory sequential models. qualitative data collection techniques are carried out through literature studies, observations, interviews, while quantitative data collected through questionnaire filling. qualitative data analysis uses a hierarchical linear approach, while quantitative data analysis uses a combined method of swot and ahp. policy recommendations will be selected based on the highest-score strategy. based on the results of the study, the strength factor is considered the most important thing of this policy. the main recommendation is encouraging the integration of risks between government agencies involved in the import and export process. keywords: policy, customs, main partner, swot, ahp introduction one of the economic developments of a country is influenced by the performance of the logistics sector (hammadi et al., 2018; gani, 2017; world bank, 2018). the main instruments to measure the performance of a country's logistics sector is based on the logistics performance index (lpi). logistics performance can be defined as how effectively the supply chain connects the company to domestic and international opportunities. lpi describes how easy it is to access logistics or how connected a country is to a global physical logistics network. lpi is calculated based on 6 (six) indicators, namely efficiency of customs and border management, quality of infrastructure to support trade and transportation, competitive international shipping prices, competence and quality of logistics services, ability to track shipments, and frequency of timely deliveries (world bank, 2018). customs procedures are one of the indicators that affect the logistics performance of a country. based on previous research, countries should focus on policies in the customs sector, considering that simplifying customs procedures can increase logistics effectiveness (biljan & trajkov, 2012) (hornok & koren, 2015) (porto & morini, 2014). in order to encourage logistics performance in indonesia, the ministry of finance makes a mitra utama (mita) kepabeanan policy which is implemented by the directorate general of customs and excise (dgce) through minister of finance regulation number 229/pmk.04/2015 concerning mitra utama (mita) kepabeanan that has been amended by minister of finance regulation number publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 21 211/pmk.04/2016. the purpose of this policy is to reduce logistics costs to increase competitiveness and national economic growth, as well as to give appreciation to importers and exporters who comply with customs regulations. the special service provided in the import process by the mita kepabeanan importer/exporter is no physical and document inspection. the importer shall immediately obtain approval for the release of goods as soon as the import declaration document is sent via electronic data exchange. however, it is still possible to carry out a physical and document inspection of the importation through a random inspection mechanism or intelligence analysis. in addition, mita kepabeanan importer/exporter also get convenience facilities in the form of unloading imported goods directly from transportation facilities from abroad to land transportation facilities directly without the process of unloading (truck loosing), direct removal of imported goods partially from containers without dismantling (part of container), corporate guarantees for all customs activities, and periodic payments for producer importers. in addition, importers of mita kepabeanan also receive special services from the client coordinator, as customs officer who provides guidance and consultation. with the various ease of customs procedures provided for the export and import process, the mita kepabeanan importer/exporter also has a positive impact on state finances in terms of import and export foreign exchange. based on table 1.1, in 2020, exporters and importers of mita kepabeanan made a significant contribution to foreign exchange exports and imports, amounting to 39% of total foreign exchange exports, and 23% of total foreign exchange imports. this contribution will affect state revenues from imports consisting of import duties, import value added tax (vat) and import income tax. from the export side, it will positively affect indonesia's trade balance. table 1 mita kepabeanan foreign exchange contribution (in billion rupiah) description mita kepabeanan total percentage import foreign exchange 396.319 1.716.262 23% export foreign exchange 1.633.325 4.218.934 39% source: directorate general of customs and excise (2021) based on the literature study, several phenomena were found which indicated problems in the implementation of the mita kepabeanan policy. the first problem is that logistics costs in indonesia are still relatively high in the southeast asian region. quoted from online media katadata.co.id, based on a report from the frost and sullivan institute, logistics costs in indonesia in 2018 reached 24% of gross domestic product (gdp). according to table 2, when compared to countries in the southeast asia region, logistics costs in indonesia are behind vietnam (20%), thailand (15%), malaysia (13%), philippines (13%), and singapore (8%). table 2 southeast asian country logistics cost and performance country logistic cost (% pdb) lpi rank singapore 8% 7 malaysia 13% 41 thailand 15% 32 vietnam 20% 39 philippine 13% 60 indonesia 24% 46 source: katadata.co.id (2019) and world bank (2018) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 22 the second problem is that indonesia's logistics performance is still lagging behind other southeast asian countries. based on lpi data, in 2018 indonesia was ranked 46th in the world. according to table 2, this ranking is below singapore (7), thailand (32), and vietnam (39), and malaysia (41) (world bank, 2018). the causes of these two problems are uneven infrastructure, complicated and repetitive bureaucratic processes including the import process, as well as sectoral egos from the relevant agencies. the data shows that the mita kepabeanan policy has not been able to reduce logistics costs to compete with other countries in the southeast asian region. furthermore, based on lpi data, the customs performance score in indonesia actually continued to decline from 2.87 in 2014, 2.69 in 2016, and 2.67 in 2018 (world bank, 2018). this decline indicates that dgce's performance in customs service has actually declined from year to year. even though dgce has provided facilities for releasing imported goods through mita kepabeanan, this policy has not been able to lift dgce's performance in serving importer and exporter. based on the literature study, several relevant studies are founded related to the mita kepabeanan policy. previous research concluded that the mita kepabeanan policy facilitates and supports the customs clearance process (nur, 2020). furthermore, a similar policy named inspection, testing, and certification programs before imports was also implemented in iraq. by using the analysis of strength, weakness, opportunity, and threat (swot) and analytic hierarchy process (ahp) concluded that this policy is useful in protecting the state, consumers, and local manufacturers from products that are harmful to health, environmental safety, and unfair competition (özmen et al., 2013). another study concluded that the process of permitting prohibited and restricted goods, quarantine, and preparing customs documents had an impact on the pre-clearance process at boom baru port, palembang (safira et al., 2020). another research in africa concluded that trade facilitation reform, which includes border efficiency involving customs institutions, can improve a country's position in international trade (seck, 2017). the difference between this research and previous research lies in the research time, theory, and method used. this research provides recommendations to improve policy performance by using a combined method of swot and ahp analysis. the swot analysis was chosen because it is in accordance with the character of the factors that influence the implementation of policies originating from within the organization, as well as those involving external parties. furthermore, ahp was chosen to overcome the strategic planning weaknesses of the swot analysis. the weakness is the subjectivity of each informant regarding the determination of the swot factor, and the absence of prioritization of policy implementation strategies. the implementation of the mita kepabeanan policy at dgce is still not optimal because some problems are occurring such as high logistics costs and indonesia's lpi ranking lagging in the southeast asia region. the results of this non-optimal policy will affect logistics costs, which have an impact on state finances in terms of state revenues and export foreign exchange that can affect the indonesian economy. therefore, an analysis of the implementation of the mita kepabeanan policy at dgce is needed to improve policy performance in order to achieve the stated goals. this research is included in analysis for policy which aims to build a policy that relevant to the policy situation. based on the description of the problems above, this study aims to develop a strategy to improve the performance of the mita kepabeanan policy at dgce based on internal and external factors, using the swot and ahp approaches. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 23 according to james e. anderson, public policy is a series of actions that are aimed at and carried out and followed by an actor or a number of actors with regard to certain problems. the definition of public policy has 5 kinds of implications, namely (1) every policy must have certain goals or objectives to be achieved; (2) the policy consists of a series of actions or patterns of action taken by government officials; (3) the policy is what the government actually does, not what the government will do; (4) policies can be positive or negative; and (5) positive public policy is based on law, so it is authoritative (anderson, 2003). according to thomas a. birkland policy is a statement from the government that is intended to do something such as laws, regulations, arrangements, decisions, orders, and a combination of these things. the absence of such a statement can also be an implicit statement of policy. there are several keys to determining public policy, namely the policy is made as a response to several problems that require attention; policies are made on behalf of the public; policies are oriented towards a goal or desired state, as a solution to a problem; policies are ultimately made by the government, even if the ideas come from outside the government, or from interactions between the government and non-governmental actors; policies are interpreted and implemented by public and private actors, who have different interpretations of problems, solutions, and motivations; and policies are what governments choose to do or not do (birkland, 2015). based on the opinion of experts regarding the definition of public policy above, it can be concluded that public policy is made to achieve state goals and solve public problems. the government needs a tool that can be applied and implemented in the life of the state. these tools can be regulations, programs, and orders with target communities and other stakeholders. the analysis of public policy is viewed differently by experts. there are those who rely on it as a theory of policy analysis, but there are those who argue that policy analysis is a practice that is not tied to a particular theory. policy analysis can be carried out in every policy process, including the implementation process. according to thomas r. dye, policy analysis is "finding out what governments do, why they do it, and what difference, if any, it makes". policy analysis encourages academics to systematically criticize policy issues, which can be used as prerequisites for carrying out the process of recommendation, advocacy, and policy activism (dye, 2013). different from the previous opinion, patton, sawicki, and clark define policy analysis as a systematic assessment of the economic viability, political viability of policy alternatives, implementation strategies, and consequences of policy adoption. policy analysis can be classified into 2 (two) types, namely prospective policy analysis and descriptive policy analysis (patton et al., 2016). based on the opinions of experts, policy analysis can be concluded as a process to assess the activities carried out by individuals, the government, or the private sector, in achieving policy objectives, with certain established criteria, which aims to provide knowledge about performance of a policy. policy analysis can produce recommendations for an action or implementation strategy that can be used to improve policy performance (dye, 2013; patton et al., 2016). in the policy process, careful strategic planning is the essence of successful policy implementation. one way to carry out strategic planning is to identify three main elements related to policy, namely context, evidence, and links. various methods or tools can be used to carry out strategic planning related to policies. these methods include force field analysis, problem tree analysis, stakeholder analysis, influence mapping, swot analysis, and triangle analysis (start & hovland, 2004). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 24 one of the methods commonly used in strategic planning is swot analysis by utilizing internal and external factors of the organization. swot analysis provides a simple way to assess how strategies can best be implemented, as well as helping planners to be realistic about what can be achieved, and determine focal points. over time, swot analysis was developed as a business strategy by various business people to find gaps between competencies, resources, and the business environment (vlados, 2019). although swot analysis is very useful as a tool for making strategic planning, it cannot be avoided from criticism and objections in its use practice. the first weakness in the swot analysis is the subjectivity between agents with various backgrounds. this encourages different perspectives in determining a strength, weakness, opportunity, and threat. in addition, another weakness of the swot analysis is no quantification method for weighting, ranking, and prioritizing each factor, so that all variables are considered equal and important. this causes the swot analysis to be too shallow and inaccurate (helms & nixon, 2010) (vlados & chatzinikolaou, 2019). to overcome the weakness of swot analysis, it is necessary to use additional analytical instruments that can give priority to each variable such as multi strategic planning and analytic hierarchy process (ahp) which rank and prioritize each element using software (saaty & vargas, 2012). ahp is a basic approach to decision making which was first designed by thomas l. saaty in the 1980s as a basic approach to decision making. ahp is designed to overcome rational and intuitive decision making, in choosing the best alternative based on certain criteria. in the process, decision makers conduct a simple pairwise comparison that is used to develop priorities and rank alternatives (saaty & vargas, 2012). table 3 strategic planning using swot ahp p h a se a c t iv it ie s determine strength, weakness, opportunity, dan threat develop a hierarchical structure of swot factors for pairwise comparison. • pairwise comparison swot factors • swot factor prioritization. • calculation of the overall priority of swot factors. • placing the swot factors that have been prioritized in the tows matrix. • strategy development based on swot factors. • eliminate repetitive strategies. • linking strategy to swot factors with scale. • strategy ranking. o u t p u t swot matriks hierarchical structure swot factor priorities the order of the chosen strategy making operations strategy and methodological validation source: (wickramasinghe & takano, (2009) and sudiono et al, (2019) phase 1 phase 2 phase 3 phase 4 phase 5 situational analysis (swot) hierarchical structure pairwise comparison (ahp) tows matrix strategy development evaluation strategy matrix publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 25 swot analysis and ahp have been widely used in various scientific fields such as the environment in forest management in finland (kangas et al., 2001; kurttila et al., 2000; pesonen et al., 2001) water management in mozambique (gallego-ayala) & juízo, 2011) and agricultural policies in indonesia and the united states (shrestha et al., 2004; sudiono et al., 2019); tourism development in italy (bottero et al., 2020); manufacturing industry and electronics business in turkey (görener et al., 2012; eker & zgürler, 2012); analysis of customs policy in iraq (özmen et al., 2013). the process of making policy strategies using swot and ahp analysis can be seen in figure 3. swot analysis is used to provide an overview of the internal and external factors of the mita kepabeanan policy. furthermore, using the ahp method, it will be determined which strategy is a priority compared to other strategies. this strategic focus is useful for maximizing the resources owned by policy implementers to do the most priority things first. compared to previous research which focused more broadly on the customs process (safira, buchari and kadarsah, 2020; seck, 2017), this research focuses more on one policy taken by a customs institution, in this case dgce, so that the strategy policy optimization will be more precise and easier to implement. methods research on the implementation of the mita kepabeanan policy at dgce uses mixed research methods, which combines qualitative and quantitative data (creswell and plano clark, 2017). qualitative research methods will be used in determining the swot factor in the mita kepabeanan policy. then qualitative research methods will be used to determine strategic recommendations to improve policy performance. the mixed method that the researcher will use is the exploratory sequential mixed methods model. this method begins by exploring qualitative data and analysis, then uses the findings in the second phase. the aim of this strategy is to develop better measurements with a special population sample and see if individual data in the qualitative phase can be generalized to the population in the quantitative phase (creswell, 2019). the qualitative data in this study will be used as the basis for obtaining an overview of the research object, and determining the swot factors in the implementation of the mita kepabeanan policy. policy recommendations will be prepared using quantitative methods to determine the best strategy to be prioritized for implementation. the data used in this study are primary data and secondary data. primary data is data collected directly for further analysis in order to find solutions to the problems studied (sekaran and bougie, 2016). primary data was obtained from the first source, namely interviews and filling out questionnaires conducted by the informants, who were also the research respondents. research informants are parties whose positions and competencies are considered to be able to describe and disclose various information regarding mita kepabeanan policy. secondary data is data that has been collected by other people for purposes other than the current research purposes. secondary data is obtained from books, journals, reports, archives, and other public documents (sekaran and bougie, 2016). in this study, the secondary data sources are documents owned by the dgce including regulations regarding mita kepabeanan, the results of previous research on mita kepabeanan, and information from media that support this research. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 26 by using purposive sampling technique, the authors look for informants who have the position, experience, and competency in the process of implementing the mita kepabeanan policy. judgment sampling used in determining informants, which involves the choice of subjects who are placed most advantageously or in the best position to provide the necessary information (sekaran & bougie, 2016). in this research, the informants are dgce’s employees whose daily work is related to the implementation of the mita kepabeanan policy. the informants came from the directorate of customs technique as the unit that carries out monitoring and evaluation, as well as from the main service office of customs and excise type a tanjung priok, main service office of customs and excise type c soekarno hatta, and the customs and excise office of tanjung perak. the unit was chosen because the volume of exports and imports at the office was relatively high. in addition, informants were also selected from the mita kepabeanan exporter/importer. respondents in this study were taken from informants in the qualitative research phase. from a population of 20 (twenty) people consisting of dgce employees and employees of the mita kepabeanan exporter/importer, 6 people selected to represent each organization, namely directorate of customs technique, main service office of customs and excise type a tanjung priok, main service office of customs and excise type c soekarno hatta, customs and excise office of tanjung perak, and mita kepabeanan exporter/importer using random sampling method with microsoft excel application. organization that only have 1 (one) informant, the informant will be immediately designated as a respondent in the quantitative research phase. taking respondents from previous research informants is intended so that the skills and knowledge possessed by respondents are in accordance with the problems studied. researchers use a hierarchical linear approach which in practice is more interactive for qualitative data analysis (creswell, 2019; creswell & plano clark, 2017). the stages start from preparing the data, reading the data, the coding process, determining the theme, describing the theme, and interpreting the data. the result of this data analysis is the swot factor of the mita kepabeanan policy. furthermore, by using a swot analysis, policy alternatives will be made. ahp is used to determine the score of each swot factor and the score of each policy alternative, to determine the priority. qualitative data processing using the nvivo 12 software research instrument, while for data processing in ahp using microsoft excel software developed by klaus d. goepel. result and discussion dgce as customs administration in indonesia in order to reduce logistics costs in indonesia makes a mita kepabeanan policy regulated in minister of finance regulation number 229/pmk.04/2015 which has been amended by minister of finance regulation number pmk-211/pmk.04/2016 concerning mita kepabeanan. furthermore, for more operational regulations, the director general of customs and excise issued regulation number 11 of 2017. mita kepabeanan are importers/exporters who are provided with special services in the customs sector. the purpose of this regulation is to reduce logistics costs which are expected to increase competitiveness and national economic growth, besides that mita customs is an instrument to appreciate importers/importers who have a good history of compliance so that given special services in the customs procedure. before obtaining a determination as a mita kepabeanan, the importer must first meet several criteria, namely having a good reputation for compliance for the last 6 (six) months which includes export-import activities, never making mistakes in the inclusion of the number of goods, types of goods, and customs value, and customs facilities that are material and publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 27 significant, there are no recommendations based on audit results stating that the internal control system is not good or cannot be audited. other requirements are not having arrears on customs and tax, never committing a criminal offense in the customs and excise sector, getting green line for the last 6 (six) months, having a clear and specific nature of business, obtains a certificate of not having tax allowances from the directorate general of taxes, and expresses willingness to be designated as a mita kepabeanan. importers whose status is designated as mita kepabeanan get several eases in the customs process according to table 4. these facilities can reduce logistics costs at various phases of the import process. from the various facilities obtained by the mita kepabeanan importer, it can be seen that logistics costs can be reduced by reducing the waiting time for containers at the port by minimizing physical inspections, document inspections, unloading and releasing imported goods directly, as well as excluding printed import declaration and complementary documents. in addition, mita kepabeanan importer can take advantage of periodic payments and pre-notification facilities to reduce the preparation time for making import declaration. the client coordinator facility can also be used to speed up the process of resolving export and import problems, and the information provided can help mita kepabeanan importer make decisions quickly. table 4 mita kepabeanan special services no service logistic cost reduction explanation 1 removal of document and physical examination customs clearance reduce the cost of stockpiling at ports and renting containers 2 unloading of imported goods from sea transport from abroad to land transport (truck loosing) post customs clearance reduce the cost of stockpiling at ports and renting containers 3 releasing of imported goods from part of the container without stripping (part of container) post customs clearance reduce the cost of stockpiling at ports and renting containers 4 corporate guarantee for all customs activities company cashflow arrangement, pre customs clearance benefit from short-term investments and accelerate the import declaration submission 5 periodic payments for producer importers company cashflow arrangement, pre customs clearance benefit from short-term investments and accelerate the import declaration submission 6 exceptions for submission of printed import declaration and complementary documents customs clearance reduce the cost of stockpiling at ports and renting containers 7 special services from the client coordinator all process help importers/exporters solve problems and speed up decision making 8 locomotive facility for mita kepabeanan’s trading partners customs clearance reduce trading partner’s cost of stockpiling at ports and renting containers 9 import declaration submission without notification of arrival manifest post (prenotification) pre customs clearance accelerate the import declaration submission source: research result (2021) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 28 according to the data in table 5, in 2017, 301 companies designated as mita kepabeanan. furthermore, the number of companies continued to increase to 394 companies in 2018. in 2019 there was a drastic increase to 621 companies, and further increased in 2020 to 636 companies. the increase in the number of companies is in line with the policy objective of giving appreciation to exporters and importers who have a good history of compliance. in addition, the increase in the number of mita kepabeanan companies every year indicates that there are more exporters and importers with good compliance categories. table 5 mita kepabeanan importer/exporter year amount 2017 301 2018 394 2019 621 2020 636 source: directorate general of customs and excise (2021) the first step in determining the optimization strategy of the mita kepabeanan policy is to determine the strength, weakness, opportunity, and threat (swot) factors of the policy. these factors were determined based on the results of the literature study, and the results of interviews with informants representing the dgce and the mita kepabeanan company. based on data collected from literature studies, and the results of interviews with both dgce employees and companies, the main strength of the mita kepabeanan policy is the reduced dwelling time during the export and import process. the impact of this reduced dwelling time is lower logistics costs. furthermore, mita kepabeanan policy can provide smooth cash flow management with periodic payment facilities, as well as logistics storage arrangements in warehouses with easy import facilities which make the process of entering and releasing goods more predictable. the next strength is that the mita kepabeanan policy can motivate other importers and exporters to improve compliance with regulations, so that they can get appreciation by being designated as mita kepabeanan. the last strength factor is that the policy can improve the image of dgce because importer/exporter are satisfied with the organization's performance in providing services. the next step is the determination of the weakness factor. based on the data obtained through literature studies and interviews, the first factor is the problem of implementing special services in the export and import process. loosing truck facilities, part off containers, minimum physical research and inspection, exceptions for submitting import declaration printouts and complementary documents, periodic payments, and the client coordinator in its implementation there are many obstacles. this causes the policy unable to suppress dwelling time in the import and export process. the next weakness factor is the problem with the performance of the application system in the import and export process, named the customs and excise information system and automation (ceisa). problems that often occur are delays in responding to importers and importers, service termination due to system maintenance, as well as data discrepancies at the time of closing prenotification import declaration. this causes delays in the process of releasing containers from the port at the time of import, and the process of entering containers into the port at the time of export. the next weakness of the mita kepabeanan policy is that the application system that supports the determination process is not yet available, and the application system to assist the monitoring process needs to be optimized for more accurate decision making. furthermore, the weakness of the policy also comes from publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 29 the side of the mita kepabeanan company itself, which does not all have good employee competencies and sufficient resources, thereby increasing the potential for customs violations because customs regulations are not mastered. determination of the opportunity factor is the next step. the first opportunity that can be taken by the mita kepabeanan policy is to provide additional special services during the process of issuing import restriction permits through risk integration between dgce and other agencies involved in the export and import process. the next opportunity is that the government's program to increase indonesia's exports can be used to add special services in the export sector. another opportunity that can be exploited by the mita kepabeanan policy is the national logistics ecosystem (nle) program which integrates export and import processes in one portal. this program can be used to speed up the export and import process carried out by the mita kepabeanan company. another factor that makes up the opportunity is the use of information technology such as blockchain and non-intrinsic inspection in the process of implementing and supervising the mita kepabeanan. the final step in the swot analysis is the determination of the threat factors. the most dominant threat factor is the covid-19 pandemic which causes restrictions on activities and affects the economy. direct consultations and field visits cannot be carried out due to activity restrictions. in addition, the covid-19 pandemic has also caused an economic recession that has the potential to reduce state revenues. the consequence is that there is a cut in the government's budget, including the budget for the implementation of the mita kepabeanan policy. furthermore, threats can arise from policy changes caused by social, economic, and political conditions that cause the government to have different priorities in its policies. tabel 6 mita kepabeanan swot factors strengths opportunities (s1) reducing import export logistics costs (o1) adding special service facilities from other agencies in the form of ease of applying for permits for prohibited and restricted goods (s2) streamlining cash flow and warehouse arrangements (o2) export improvement program from the government (s3) improving the compliance of importers and exporters of nonmita kepabeanan (o3) utilization of the national logistics ecosystem program in facilitating the importexport process. (s4) improve the imaget of dgce performance (o4) utilization of information technology to support policy implementation weakness threats (w1) obstacles in the field in the implementation of special service facilities (t1) restrictions on activities in services and monitoring due to the covid-19 pandemic. (w2) the performance of the customs service application system, ceisa, hampers the export and import process (t2) potential budget cuts for policy implementation due to the covid-19 pandemic. (w3) the need for additional and improved applications in policy implementation (t3) changes in government priorities due to social, economic and political conditions. (w4) insufficient customs knowledge from the mita kepabeanan company source: research finding (2021) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 30 based on the explanation above, the factors that make up the strength, weakness, opportunity, and threat of the mita kepabeanan policy can be described in table 6. furthermore, these factors will be used as a reference in formulating recommendations to improve the performance of the mita kepabeanan policy by combining internal factors and external. with reference to internal and external factors, alternative strategies that can be recommended to improve the performance of the mita kepabeanan policy are as follows: 1. so strategy: creating a portal that involves all agencies in the export and import process by providing facilities based on company risk management. 2. st strategy: prepare strategic steps for the mita kepabeanan policy by considering the covid-19 pandemic and the conditions for the next few years. 3. wo strategy: improving the performance of import-export service applications and reviewing the application of special service facilities. 4. wt strategy: adjustment of policy implementation during the covid-19 pandemic and problem-solving strategies in the field. the swot factors identified in table 6 were used to develop a questionnaire model in microsoft excel software developed by goepel in 2013, for pairwise comparisons to combine swot analysis with the ahp method. survey respondents conducted pairwise comparisons independently so that comparisons were based on expert judgment (goepel, 2013). respondents first made pairwise comparisons of the swot groups and then compared the factors in the related swot groups. respondents were asked to evaluate groups and factors using the saaty scale 1-9 to calculate priority. the data obtained from the respondents were analyzed to calculate the priority of the group, the priority of the factors in the swot group and the overall priority of the factors. the overall priority of the factors is calculated by multiplying the priority of the group by the priority of the factors in the group. the weighting results are listed in table 7. based on the results of the pairwise comparison with the ahp method in table 7, the most important swot factor is strength with a score of 0.544, followed by weakness with a score of 0.201, then opportunity with a score of 0.197, and the last is threat with a score of 0.059. this shows that respondents feel that the strength of the mita kepabeanan policy is quite dominant compared to other factors. the biggest strength of this policy is that it can reduce export and import logistics costs with a total priority score of 0.278. in terms of weakness, the most influential thing according to respondents is the performance of the ceisa customs service application system which hinders the export and import process with a total priority score of 0.082. furthermore, the biggest opportunity that can be utilized by the mita kepabeanan policy is the addition of facilities through the granting of facilities for restricted goods permits from other agencies with a total priority score of 0.060. lastly, from the threat factor, the most influential thing is the covid-19 pandemic which has resulted in restrictions on service and monitoring activities with a total priority score of 0.024. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 31 table 7 swot factor priority and group priority swot group group priority swot factor factor priority total priority strength 0,544 (s1) reducing import export logistics costs 0,511 0,278 (s2) streamlining cash flow and warehouse arrangements 0,236 0,128 (s3) improving the compliance of importers and exporters of nonmita kepabeanan 0,170 0,092 (s4) improve the imaget of dgce performance 0,083 0,045 weaknes s 0,201 (w1) obstacles in the field in the implementation of special service facilities 0,290 0,058 (w2) the performance of the customs service application system, ceisa, hampers the export and import process 0,409 0,082 (w3) the need for additional and improved applications in policy implementation 0,226 0,045 (w4) insufficient customs knowledge from the mita kepabeanan company 0,075 0,015 opportunit y 0,197 (o1) adding special service facilities from other agencies in the form of ease of applying for permits for prohibited and restricted goods 0,304 0,060 (o2) export improvement program from the government 0,264 0,052 (o3) utilization of the national logistics ecosystem program in facilitating the import-export process. 0,176 0,035 (o4) utilization of information technology to support policy implementation 0,256 0,050 threat 0,059 (t1) restrictions on activities in services and monitoring due to the covid-19 pandemic. 0,409 0,024 (t2) potential budget cuts for policy implementation due to the covid-19 pandemic. 0,353 0,021 (t3) changes in government priorities due to social, economic and political conditions. 0,239 0,014 source: research finding (2021) publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 32 strength is the factor that gets the biggest score compared to other factors. this shows that respondents feel that the mita kepabeanan policy, with all the problems and limitations it has, still provides benefits to the mita kepabeanan company and dgce. the greatest strength of this policy is that it can reduce the logistics costs of export and import processes. furthermore, this policy also provides benefits for mita kepabeanan companies to regulate cash flow and company logistics, as well as encourage the compliance of nonmita kepabeanan exporters and importers. meanwhile, according to respondents, the smallest strength of the policy is to increase the dgce performance appraisal. the next most important factor is weakness. according to respondents, the biggest weakness of the mita kepabeanan policy is the performance of the customs service application system which can hamper the export and import process. the next weakness that caught the attention of the respondents was the obstacles in implementing import and export facilities in the field. the need for additional and improved application systems that support policy implementation is the next weakness. finally, the problem regarding the limited knowledge of the company is considered by the respondents as the least important weakness. the priority of these weaknesses can be input for dgce to improve the weaknesses that are considered the most important that can hinder the implementation of the mita kepabeanan policy. the biggest opportunity that can be exploited by the mita kepabeanan policy is the addition of facilities in the form of providing easy permits for restricted goods from other agencies. the next opportunity which according to respondents can be utilized is the government's program to increase exports and use of information technology. furthermore, the smallest opportunity that according to respondents can be utilized is to utilize the national logistics ecosystem to facilitate the export and import process. threat factor gets the lowest score compared to other factors. this indicates that there is no real threat from outside parties that can affect the implementation of the mita kepabeanan policy, both in terms of social, economic, political, and technological changes. this policy is considered to be able to deal with the covid-19 pandemic conditions that have occurred since 2020. by utilizing technology to facilitate the communication process and reducing field visits due to budget savings, this policy can overcome activity restrictions and potential budget reductions as a result of the covid-19 pandemic. in addition, from a political perspective, considering that this policy provides great benefits for mita kepabeanan companies in terms of exports and imports, entrepreneurs feel that stopping this policy will actually harm the government. after weighting the swot factor of the mita kepabeanan policy. the next step is to choose the best strategy to improve the performance of the mita kepabeanan policy. by using the desirability index, which is obtained by multiplying the specific criteria of the alternatives with the weights of the appropriate criteria, then summing the results to get which alternative is the highest. the strategy with the highest weight will later be chosen to improve a condition, program or policy (saaty & vargas, 2012). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 33 table 8 tows matrix implementation strategy for mita kepabeanan internal factor external factor strength weakness opportunity strategy so (0,741) creating a portal that involves all agencies in the export and import process by providing facilities based on company risk management. strategy wo (0,398) improving the performance of import-export service applications and reviewing the application of special service facilities. threat strategy st (0,603) prepare strategic steps for the mita kepabeanan policy by considering the covid-19 pandemic and the conditions for the next few years.. strategy wt (0,260) adjustment of policy implementation during the covid-19 pandemic and problem-solving strategies in the field. source: reseach finding (2021) based on the weight of the swot factor, the weight of the policy recommendations can be determined by adding the weight of each swot factor which is used as a reference for making recommendations. the order of recommendations based on table 8, the first is the so recommendation with a score of 0.741, the second is the st recommendation with a score of 0.603, the third is the wo recommendation with a score of 0.398, and the last order is the wt recommendation with a score of 0.260. the so recommendations will be used as the main recommendations to improve the performance of the mita kepabeanan policy. this recommendation is intended so that dgce encourages the creation of a single window portal that involves all agencies involved in the export and import process. by utilizing risk management, the provision of convenience facilities in the entire export and import process can be carried out by referring to the company's risk profile. the so strategy, namely the creation of a portal that involves all agencies in the export and import process by providing facilities based on company risk management, is the most recommended to improve the performance of the mita kepabeanan. with the existence of an integrated portal with all agencies involved in the export and export process, it is easier to provide import facilities for companies that fall into the category of mita kepabeanan. currently, there is no portal that integrates import data across all government agencies, so the existing policies are still segmented. this policy can be a pioneer for the provision of convenience facilities that can be applied in all government agencies. in the short term, dgce can take advantage of the indonesia national single window (insw) portal as a first step for data integration between government agencies. although currently the insw portal still functions as a document portal for export and import prohibitions and restrictions, in the future it can be used to facilitate import and export licensing for mita kepabeanan companies. in addition, in the long term, the utilization of the national logistic ecosystem (nle) program implemented at dgce since 2019 can bridge between import and export data for government agencies and private parties so that the implementation of the mita kepabeanan policy can be more optimal, which can reach all export activities. and imports. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 14 no. 1 | juni 2022: 20-36 e-issn 2715-9256 ================================================================================== destiko teguh rinaldi, mudiyati rahmatunnisa, arianis chan the swot ahp analysis of mitra utama kepabeanan policy in directorate general of customs and excise 34 conclusion mita kepabeanan policy aims to reduce logistics costs to increase competitiveness and national economic growth, as well as to give appreciation to importers and exporters who comply with customs regulations. based on the results of the swot and ahp analysis, the most prioritized strategy to optimize the mita kepabeanan policy is the so strategy, which is to encourage dgce to create a portal that involves all agencies in the export and import process by providing facilities based on company risk management. the next strategy is the st strategy, formulate strategic steps for the mita kepabeanan policy taking into account the covid-19 pandemic and the conditions for the next few years. the third strategy is the wo strategy, improving the performance of import-export service applications and reviewing the application of special service facilities. the last strategy is the wt strategy, adjusting policy implementation during the covid-19 pandemic and solving problems in the field. this research still has limitations, including the swot analysis which does not yet have a standard in determining whether someone can be categorized as an informant who does have knowledge and experience about a policy. this affects the objectivity of each informant which also affects the determination of the swot factor as the basis for decision making which will later be processed with ahp data. in addition, the swot factor only captures the conditions that occurred at the time the research was carried out. therefore, if there are changes in social, economic, and political conditions which in the future can affect the policy of the mita kepabeanan, it is possible to give different results in determining the swot factor. further research can add more specific factors regarding the selection of informants to determine the swot factor. in addition, with the possibility of easing the covid-19 pandemic in the future, researchers can directly assist informants in filling out the ahp questionnaire to determine priority policy recommendations. in addition, research on the quantitative economic impact of the mita kepabeanan policy in reducing logistics costs in indonesia is also needed to measure how far the policy objectives can be achieved. references anderson, j. e. 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(1982). the tows matrix-a tool for situational analysis. long range planning, 15(2), 54–66. microsoft word manuskrip 9.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 175 service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 1nina septiani safitri, kristina setyowati 1 universitas negeri sebelas maret surakarta, indonesia; ninaseptianisafitri@student.uns.ac.id received: july 2, 2021; in revised: october 21, 2021; accepted: december 7, 2021 abstract innovation is one way to restructure public services integrated with information technology. starting from the existence of public transportation in surakarta that is no longer extending due to the revitalization of public transportation, the lack of network and route permits optimization, and manual public transport permit services seem convoluted, slow and take a lot of time. therefore, the surakarta city department of transportation created the 'si pintar solo' innovation, the solo route and operation licensing information system. this study aims to identify and understand the implementation of the si pintar solo innovation by using the innovation theory of rogers (2003). this is descriptive qualitative research, with primary data, such as interviews and secondary data from related documents. the sample was selected by purposive sampling. the data validity used source triangulation. finally, the data were analyzed using interactive analysis. the results showed that the si pintar solo innovation implementation is described in each of the innovation attribute criteria, such as simplifying and accelerating services, because it is supported by adequate facilities and infrastructure, according to community needs. furthermore, licensing is conducted online, which does not require coming to the surakarta city department of transportation office and is integrated with the e-uji service. in addition, it could monitor the licensing process, and the result of licensing data is stored in the database. however, there are obstacles, such as signal limitedness and the users' quandary about innovations involving technology. keywords: innovation, public transport permit, public services introduction a city that innovates by using information technology to overcome existing problems is often called a smart city. using information technology can support government performance as a better, cheaper and faster target. innovation in the public sector can be maximized as best as possible in terms of service because innovation is also the application of e-government which is considered capable of restructuring public services in the form of online information systems. in online-based public services, it also forms a mindset between the government as a manager and the community as users for good collaboration. several previous studies are considered relevant to the research, such as research conducted by (pratama, 2018) entitled input process in effectiveness of inter-city transport route permit services within provinces. the investment board one-stop service west java publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 176 province explained that the factors that influence the effectiveness of services are infrastructure, material factors related to data, capital factors, and human resource factors. another study conducted by suryanti & soegiarto (2017) entitled application model for making kir and route permits at the city transportation service office explained that the application can speed up the making of kir and route permits, the results of making kir and route permits also provide reportskir and route data reports, and facilities are included backup. then the research conducted by nozomi & hamzah (2018) with the title application for data processing of goods transport business permits at the lima puluh regency transportation service office explained that the application system makes it easier to process goods transport business license data, data security is more guaranteed by using a database, can minimize the time of the reporting process. therefore, the resulting reports become effective and efficient. public transportation is one type of transportation used by the community to support daily activities. for people who do not have private vehicles, public transportation can be used as an alternative for mobility, goods, and services. a public transportation permit is a mandatory requirement that must be owned in its operation. permits in question are transportation business permits, route permits and public transportation operating permits. with this permit, it can provide guarantees for users of public transportation services to get appropriate services and provide protection to entrepreneurs of public transportation services to maintain a balance between supply and demand for transportation so that their business is maintained and developed. in addition, route permits and operating permits for public transportation can make it easier to manage claims in the event of an accident, make it easier to find out and regulate the number of public vehicles that have been licensed and can operate and regulate routes so that every public transportation that operates cannot pass through lanes outside the route. route licensing and public transport operations are a form of public service in the administrative field that produces various official documents such as taxi operation permit decrees, operation permit extension certificates, and supervision cards. along with the growing needs and demands of the community for the quality of public services. the ministry of state apparatus empowerment and bureaucratic reform has made a policy, one agency one innovation which requires each agency to create one innovation every year. this policy helps the community, especially in improving public services, because currently, public services must be integrated with information technology (basuki, kasmad, & nasrulhaq, 2018). according to suwarno (2008), the quality of public services reflects the quality of the government bureaucracy, which is the result of a paradigm shift in public services. this requires innovation in the provision of public services to maximize innovation in the public sector as best as possible in terms of service. the surakarta city government realized this by creating various innovations into the top 10 most in the innovative city governments in 2019 in innovation government award. the award cannot be separated from the role of each agency, one of which is the role of the surakarta city transportation service. in terms of licensing routes and public transportation operations carried out by the surakarta city transportation service, there are already regulations that regulate it, namely surakarta city regional regulation number 1 of 2013 concerning the implementation of transportation, article 152 explains that everybody or legal entity that does business in the field of public transportation in order to transport people, it is obligatory to complete a transportation business permit, route permit and operating license. however, starting with the problems in surakarta itself, many public transportations no longer publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 177 extend permits due to the revitalization of public transportation, network and route permits are not yet optimal. before innovation was created in the service of route permits and public transport operating permits, the service was still done manually, which was considered convoluted, slow and time-consuming. currently, many public services have restructured their services to integrate with information technology to make it easier and faster. therefore, to overcome these problems, the surakarta city transportation service created an innovation called si pintar solo, which stands for the route licensing information system and solo city operations. this online-based innovation provides several public transportations licensing services, which will begin to be served in mid-july 2019, indicating no more manual licensing services. the following is a list of conventional taxis and public transportation under the auspices of the surakarta city transportation service: tabel 1 number of public transport vehicles in surakarta city in 2014-2018 type of vehicle year 2014 2015 2016 2017 2018 taxi 828 828 772 790 681 city transportation 380 380 247 247 1655 source: surakarta city transportation office 2019 table 1 explains that public transportation in surakarta city, namely taxis, has decreased to 681 fleets. meanwhile, city transportation has increased to 1655. the two types of fleets can access the application si pintar solo because they are still under the authority of the surakarta city transportation service. based on the described background, it strengthens the researcher that public services that have been supported by information technology are one way to improve the quality of public services. likewise, the surakarta city transportation service has created si pintar solo's application to improve route permit services and public transport operating permits. for more details, the researchers will conduct research related to implementing service innovations for route permits and public transport using tickets through si pintar solo at the surakarta city transportation service. this study aims to determine the implementation of service innovations for route permits and operating permits for public transportation through si pintar solo. in order to be able to contribute ideas and increase knowledge in the study of state administration by using the theory of implementing innovation according to rogers (2003) where there are five attributes to be studied, namely relative advantage, compatibility, complexity, liability, observability. methods the method used is descriptive qualitative because this study wants to explain or describe the implementation of service innovations for route permits and public transport operating permits through si pintar solo. the selection of informants was carried out by purposive sampling, which was determined directly by the researcher, who could provide in-depth data and information and could be trusted to be a good source of data. the resource persons in this study were the head of the transportation division, the head of the people's transportation section, the staff of the transportation division and the public transport company. data publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 178 collection techniques using interview techniques, observation and documentation techniques. the validity of the data using triangulation of sources by checking the data obtained through several sources and triangulation of methods through interviews and then matched with the findings during observation and documentation. according to miles and huberman, data analysis using interactive analysis consists of data collection, data reduction, data presentation, and concluding. results and discussion initially, innovation was identical in business organizations, but the development of science and technology and very tight competition demanded the government to make changes to create service quality (ulfa & sulfiani, 2018). this is further explained by salge & vera (2012) that the fundamental value of the public sector is customer-oriented. customer needs and satisfaction is top priority in providing services. according to mirnasari (2013), innovation in public services has an intangible characteristic because service and organizational innovation are not solely based on products that cannot be seen. but on a change in the relationship of the perpetrators, namely the service provider () and service receiver (user). more specifically, the notion of public service innovation can be interpreted as achieving, improving, and improving the effectiveness, efficiency and accountability of public services generated by the initiative of new methodological approaches or tools in public services. according to said (2007), innovation is a planned change by introducing technology and using new equipment within the scope of work in an agency supported by other relevant agencies or improving a more efficient way of working by integrating social resources and employee resources and human resources institutional. according to mulgan & albury in muluk (2008), innovation is successful innovation is the creation and implementation of new processes, products, services, and methods of delivery which result in significant improvement in outcomes efficiency, effectiveness, or quality. this means that successful innovation is the creation and implementation of new processes, products, services, and methods that can significantly improve efficiency, effectiveness, or quality of results. the statement suggests that innovation should be the core of activity in the public sector, thereby improving performance effectively and efficiently. for the government, innovation in public services is significant to create good value for the community. service innovation is one form of bureaucratic reform in public services. the development of science and information technology requires that public services be integrated with information technology. especially now that public services with digital concepts are demanded to be easier, faster, more precise, accountable and transparent. the city of surakarta is one area that has improved its public services by creating various innovations. such as the innovation of route permit services and public transportation operations initiated by the surakarta city transportation service. the surakarta city transportation service is an agency in charge of carrying out government affairs in the field of transportation and has the authority to issue transportation business permits, public passenger transportation permits, goods transportation permits, issuance of route permits and public transportation supervision cards, shuttle transportation route permits, transportation operating permits. rental, tourism transportation using tickets, route permit approval, operational permit approval inter-city within province taxi transport and others. in this regard, the surakarta city transportation service created an innovation called si pintar solo, namely the solo city route and operation permit information publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 179 system. this innovation is an innovation in the field of service for route permits and androidbased public transport operating licenses in surakarta. before the innovation of si pintar solo, route licensing and public transport operations were done manually by coming directly to the surakarta city transportation service office and bringing the documents for licensing requirements. however, after creating si pintar solo, route licensing and public transport operations were changed to an online-based service system by only accessing the website. http://sipintarsolo.surakarta.go.id/ using a computer or mobile phone. in the application, si pintar solo, services that can be carried out are the extension of route permits and public transportation operations, issuance of a decree to increase the fleet of route permits and public transportation operations extension of the supervision card. the purpose of this innovation was created to simplify and speed up the transportation permit service process in the city of surakarta, especially for public transportation companies. however, not all people can access this application because route permits and public transport operating permits cannot be done individually. instead, it must be carried out by a business entity such as a cooperative or a limited liability company (pt) that oversees the yellow plate public transportation fleet. in addition, the existence of si pintar solo aims to make it easier to manage kir, monitor roadworthiness status and vehicle taxes owned. in order to access this service, the applicant must register first, which will later receive a username and password. then the applicant logs in using the username and password that has been obtained to fill out the permit application form and upload the documents for the permit requirements. then the submitted permit will be verified by the officer. after it is stated that the documents and requirements are complete, the applicant just needs to take the permit results file such as the decree, attachments and supervision card at the surakarta city transportation office. the implementation of service innovations for route permits and operating permits for public transportation through si pintar solo at the surakarta city transportation service was analyzed using innovation theory according to rogers (2003). according to suwarno (2008), innovation has a fundamental nature, namely the nature of novelty that replaces old knowledge, methods, objects, technologies or inventions that are no longer effective in solving a problem or answering a particular need. in implementing innovation, there are five attributes or characteristics proposed by rogers (2003), namely the first relative advantage, meaning that innovation has benefits and more value than previous innovations. there is always an inherent novelty value in an innovation that characterizes and distinguishes it from others. second, compatibility means that innovations are created according to the innovations being replaced, so that old innovation is not abandoned. because old innovations are part of the transition process to innovations and can also facilitate adapting and learning techniques to these innovations more quickly. third, complexity means that with its new nature, innovation has a level of sophistication that may be higher than previous innovations. fourth, liability means that innovation can only be accepted if tested and proven to have advantages or more value than previous innovations. fifth, observability means that innovation must be observable in terms of how the innovation works and produces something better. each attribute has the criteria described in table 2 below: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 180 table 2 criteria for innovation attributes according to rogers no. variable criterion 1 relative advantage comfortable in using prestige/differentiation work faster work easier 2. compatibility conformity with community needs conformity with values and past experiences conformity with adopter's beliefs 3. complexity easy to learn easy understood easy to use flexible 4. trialability can be tried easy to find ways to use it 5. observability easy to observe easy to communicate with others other people can feel the benefits source: (sugandini, 2009) relative advantage this attribute compares a newly created innovation with the previous innovation because it aimed to gain advantages and added value that characterizes and distinguishes it from the last services. the innovation of route permit services and public transport operating permits through si pintar solo has met the four criteria. first, the requirements for comfort in use explain that they are supported by adequate facilities and infrastructure, such as the availability of software, namely the application si pintar solo and a database owned by the surakarta city transportation service. furthermore, there is hardware such as wifi or internet quota for convenient internet access, computers, cpus, hp to carry out route permits and operating permits through si pintar solo. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 181 second, the prestigious criteria explain the difference in the system. previously, the service was done manually by coming to the surakarta city transportation office, but with the smart solo, licensing can be done online. another difference lies in inaccessibility, the reduced face-to-face access between officers and service users because it does not require a physical arrival to the surakarta city transportation office. furthermore, with the implementation of service innovations for route permits and public transportation operating permits through si pintar solo, the third criterion, namely working faster, is also fulfilled. this is because all licenses such as extending route permits, extending supervision cards, adding public transport fleets can be done online. then it can also reduce human resources because officers and users are all involved. in addition, the licensing period was also shortened to two days after the permit had been completed. in the fourth criterion, namely working more efficiently, it is explained that all forms of licensing data are stored in the database, the surakarta city transportation services, such as the list of operational and route decrees that apply in surakarta city. this makes it easier to check the required data and store it safely. for example, the following is one of the public transportation licensing databases owned by the surakarta city transportation service: figure 1 public transportation licensing database 2020 source: surakarta city transportation service 2020 compatibility discussed the compatibility of innovations created with previous innovations, so that old innovation is not abandoned. it is explained in the first criterion, namely conformity to the community's needs. it is demonstrated that the innovation of si pintar solo is in accordance with the community, especially public transport entrepreneurs. si pintar solo makes it easier for public transportation companies to fulfil their normative obligations. second, the criteria for conformity of innovation with past values and experiences explained that basically, the licensing remains the same. there are no changes in requirements like the manual service used to be. because creating innovation is the si pintar solo course guided by the previous service. in the past, manual service was cumbersome because you had to come to the transportation service office, now it has been changed to a system, namely si pintar solo. here is the display from the si pintar solo website. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 182 figure 2 si pintar solo website source: author's documentation 2020 figure 2 explains three services that can be accessed on the si pintar solo website, namely route permit services, operating permits, and supervision cards. the third criterion, namely conformity with the belief of the adopter, explained that it was in accordance with the expectations of service providers because with the innovation si pintar solo, all licensing data was stored in the database. so, it helps if you want to find data, check data, and make reports. complexity it is explained that some complexities could be called constraints in implementing innovation si pintar solo. in terms of easy-to-learn criteria, both officers and users find it easy to learn because the essential services remain the same. the number of public transportation fleets in surakarta city is also not significant. the constraints experienced are even on the internet network that users feel due to signal limitations. the following criterion is easy to understand. there are obstacles due to limited human resources from service users in understanding innovation si pintar solo's, being impatient, and not wanting to be complicated. then the easy-to-use criteria are explained through si pintar solo. route permit services and public transport operating permits are made more accessible because you just need to log in and fill out the registration form, then the officers just need to verify it. however, for printing decision letters and supervision cards, you still have to come to the transportation service office. permit applicants cannot print themselves because the printing will coincide with the payment of a levy. the last criterion is flexibility, explained by the innovation of si pintar solo, which can save time because there is no need to come to the surakarta city transportation service, save costs on the activities carried out, and be flexible it is integrated with e-uji. liability discusses innovations that society can accept are the innovation that has stood the test. so, it is explained in the first criterion, namely that innovation can be tried, presented before the innovation of si pintar solo is launched. it has been tested to users by providing information and introducing how to implement si pintar solo. however, when tested, users were not so enthusiastic. so, when it was launched, it invited several stakeholders from the surakarta city transportation service and public transportation companies to introduce more solo smart. then on the innovation of si pintar solo, it is easier for users to find ways to use it because the mechanism or licensing flow is explained on the website of si pintar solo itself. here is the flow of licensing through si pintar solo: publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 183 figure 3 licensing procedures through si pintar solo source: sipintarsolo.surakarta .go.id observability explaining related innovation must be readily observed in terms of how these innovations work. the first criterion is the ease of observation, indicated by how officers can view the fleet data stored in the database. then users can also monitor to what extent the licensing process is carried out. the second criterion is the ease of communication with other people, as seen from users' lack of understanding, such as employees at pt. tgm employees are old, so to be faced with innovations that involve technology, they feel confused. sometimes public transport drivers themselves do the licensing. the owner of the company is obliged to carry out the permit, and it cannot be done individually. the third criterion, namely that other people can feel the benefits, is explained after implementing the innovation si pintar solo. the benefits obtained are providing certainty, speed of service and ease of service both in officers and service users. finally, there is hope in the future, namely the integration of the online tax vehicle administration system application and developing a retribution payment method, namely via transfer or e-payment. conclusion the implementation of innovation is si pintar solo's going quite well, which can be described in every attribute of innovation according to rogers (2003). the innovation of si pintar solo provides the benefits of certainty, speed and ease of service for route permits and public transport operating permits at the surakarta city transportation service. however, there are obstacles on the internet network that sometimes experience signal limitations, and users do not understand technology. for these obstacles, the advice given is to improve the internet network by increasing internet speed or using a provider with a good signal and socializing to service users massively by inviting public transport service entrepreneurs or installing banner a licensed service through si pintar solo, which is displayed at the transportation service office. surakarta city. this research is expected to provide information and understanding to public transportation companies related to the implementation of innovation. the solo smart can give input and contribute ideas to the surakarta city transportation service to continue to improve and evaluate route permit services and public transport operating permits. for further research, it can be used as a reference with a similar topic and can be further investigated regarding the effectiveness of the application of si pintar solo. registrasi verifikasi login aplikasi entri perizinan cetak sk publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 2 | desember 2021: 175-184 e-issn 2715-9256 =========================================================================== nina septiani safitri & kristina setyowati service innovation for route permits and public transport operations permits through si pintar solo at the surakarta city department of transportation 184 references basuki, y., kasmad, r., & nasrulhaq. (2018). tipologi inovasi publik (inovasi program sicakep) di kabupaten wajo, sulawesi selatan. matra pembaruan, 2(3), 209. mirnasari, r. m. (2013). inovasi pelayanan publik uptd terminal purabaya-bungurasih. kebijakan dan manajemen publik, 1(1), 77. muluk, m. k. (2008). knowledge management: kunci sukses inovasi pemerintah daerah. malang: banyumedia. nozomi, i., & hamzah, m. l. (2018). aplikasi pengolahan data surat izin usaha angkutan barang pada kantor dinas perhubungan kabupaten limapuluh. journal of information technology and computer science, 1(1), 110-118. pratama, a. (2018). proses input dalam efektivitas pelayanan izin trayek angkutan antar kota dalam provinsi (akdp) online di dinas penanaman modal dan pelayanan terpadu satu pintu (dpmptsp) provinsi jawa barat . jurnal aksi reformasi government dalam demokrasi, 6(2), 126-137. rogers, e. m. (2003). diffusion of innovations 5th edition. new york: free press. said, m. m. (2007). birokrasi di negara birokratis. malang: umm press. salge, t. o., & vera, a. (2012). benefiting from public sector innovation: the moderating role of customer and learning orientations. public administration review, 550560. suryanti, a., & soegiarto. (2017). model aplikasi pembuatan perijinan kir dan trayek pada kantor dinas perhubungan kota. justisi, 6(2), 1449-1588. suwarno, y. (2008). inovasi di sektor publik. jakarta: stia-lan press. ulfa, & sulfiani, a. n. (2018). inovasi sistem informasi manajemen administrasi perizinan di dinas penanaman modal dan pelayanan terpadu satu pintu kota palopo. jurnal administrasi negara, 24(2), 134. microsoft word manuscript 1_fix.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 1 the practice of village governance: comparing traditional form of desa and cultural form of nagari 1muhammad 1 universitas islam negeri walisongo semarang, indonesia; muhammad@walisongo.ac.id abstract indonesia has been implementing a more in-depth decentralization system encouraging village governance since 2014. since then, village governments have been given more autonomy on governing village funds to promote village development further. this paper aims to compare two forms of the village (desa and nagari) in terms of the practice of village governance. this study mainly uses a qualitative descriptive method to compare the implementation of village governance in both traditional form (desa) and cultural form (nagari). with further lowndes and sullivan’s analytical framework of neighbourhood governance, this study suggests all types of neighbourhood governance has been practiced in both forms. although village government type is more significant in both forms, the social rationale is more significant in nagari because of the cultural aspect. finally, based on the comparison of both forms of village, this paper advocates some implications in the implementation of village governance. keywords: village governance; desa; nagari; neighbourhood governance introduction in early 2014, indonesian government established a new law about village. this law confirms that indonesian government has stepped further in the implementation of decentralization since the fall of the new order. previously in 2004, indonesian government mandated decentralization to district/city level (antlöv et al., 2016). however, the new law is believed to be inspired by pnpm (community empowerment program) ran by an independent agency under the national government to speed up development in indonesian villages (in wahyudi soeriaatmadja, 2014). the pnpm ran from 2009 until 2014. similar with pnpm, village government is given with financial autonomy to manage a certain amount of budget given by the national government. village government, which previously was the lowest administrative agency under district government, now has a unique position. it is still an administrative agency yet also acts as government entity that can plan its own policy, as well as implement and evaluate its budget expenses. this confirms that indonesia has implemented double devolution in its decentralization system enabling village to make its own governance. however, the implementation of village governance in terms of decentralization is not without problems and challenges. despite the success stories of many villages carrying out development in their areas, there are many village governments who are still struggling delivering improvements and developments for their people. various problems regarding the recent practice of village governance emerged complicating the development of the villages themselves. firstly, the development plan of village government and higher level governments is not yet well integrated (zamroni et al., 2015). on the other hand, the performance of the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 2 village council in carrying out its functions is still considered low in many villages due to low capacity of its members in understanding and performing their roles in village government (bachtiar, 2016). another challenge is that village-owned enterprise orientation is financial benefit, neglecting its role in delivering public service (matutu, 2016). in addition, village capacity to bring village-owned enterprise to be successful is still low in many villages (matutu, 2016). furthermore, the question remains regarding participation of common citizens in the village governance, are they really empowered by exercising their voice and choice and their role on holding authorities accountable, or again, it is only the community elites that performs such roles (mariana, 2017). lastly, the cultural and social aspects are different across villages in indonesia. further uniformity of village governance may result in more complicated problems. therefore, further study needs to be conducted to analyze the practice of village governance. however, many research discussing a village governance in indonesia are more focused on one type of village or village in general. there has not been any research comparing the two existing forms of village in indonesia. hence, this study is essential in comparing both forms of village in indonesia. comparing the two existing forms of village in indonesia may illuminate some beneficial insights in terms of the governance. this study seeks to analyze to what extent village governance has been practiced in the two forms of village in indonesia; traditional form of desa and cultural form of nagari. it further questions the application of four types of neighbourhood governance proposed by lowndes and sullivan, village partnership, empowerment, management, and government, in both villages. lowndess and sullivan’s framework has been used by many research to analyze neighbourhood governance. however, this framework has not been used in analyzing the form of village in indonesia. this study demonstrates that the four types of neighbourhood governance can be exercised within single platform of village governance. though, further findings show that the village government type is prominent due to special village budget allocation. furthermore, cultural aspect, as expected, has much influence in traditional village like nagari sungai duo making the partnership’s social rationale stronger than typical village like bantarsari. however, as much as it has many potentials, the new village governance also has challenges to overcome. village governance neighborhood governance has been acknowledged as an excellent alternative of public governance. several motives can be identified to justify neighborhood governance. government’s program in enacting neighborhood governance might be a strategy of containment (pill and bailey, 2012). as in indonesia, it can also become political commodity because it can appeal broader public to win election. however, as lowndes and sullivan suggest, the importance of neighborhood governance could be based on four rationales; civic, social, political, and economic. the following table points out some aspects of the four rationales. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 3 table 1 lowndes and sullivan’s framework of neighborhood governance neighborhood empowerment neighborhood partnership neighborhood government neighborhood management primary rationale civic social politic economic key objectives active citizens and cohesive communities citizen well-being and regeneration responsive and accountable decision-making more effective local service delivery democratic device participatory democracy stakeholder democracy representative democracy market democracy citizen role citizen: voice partner: loyalty elector: vote consumer: choice leadership role animateur, enabler broker, chair councilor, minimayor entrepreneur, director institutional forms forums, co-production service board, mini-lsp town councils, area committees contracts, charters source: lowndes and sullivan (2008, p. 62) as the table 1 shows, there are four possible types of neighborhood governance that are based on the four rationales. firstly, by establishing forums and co-productive activities neighborhood empowerment focus to develop active citizens and cohesive communities. meanwhile, neighborhood partnership’s objectives are citizen well-being and regeneration. the next type is neighborhood government which aims to develop more responsive and accountable decision making in a council or area committee. lastly, neighborhood management uses mechanisms such as contracts and charters to deliver public service more effectively (lowndes and sullivan, 2008). nonetheless, neighbourhood is possible to become base of public governance because it has appealing caracteristics. neighbourhood is not only about a group of people living in a certain area with basic fasilities. more than that, neighborhood has a social aspect in which people develop collective identities, mutual interactions, and a supportive attitude (lowndes and sullivan, 2008). similar characteristics are also evident at the village level in indonesia, especially in the rural areas. therefore, the concept of neighbourhood governance can be applicable in indonesian village governance. the changing regulation on village in indonesia the village governance in indonesia has been changes several times. the first form of governing village was in highly centralized system which was before 1999. village was considered the lowest territorial government under sub district office. it serves the national government as the frontline of government service and data collection. it was managed fully top down through regulations and reports. however, based on the existing culture of ‘desa’, the chief was directly elected but strictly accountable to higher level government. the village form and function in this stage was uniform across the nation. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 4 after decentralization has been implemented since the establishment of law 22/1999 on regional government, the village status changed. here, village was considered a legal community in a district territory. instead of ‘desa’, local names were established in many villages, such as banjar in bali, kapitalaung in sangihe, north sulawesi, and nagari in west sumatra. in addition, the village council was established in every village, making the directly elected village head accountable to it. the regulation on village was then slightly changed by the special regulation on villages in 2005, after a new regulation on regional government was introduced in 2004. here, the village legislation needed to be approved by the district government. furthermore, a bottomup development planning forum was introduced involving the village council and authorities and broader village community representatives. the meeting was held in sequence from the lowest legal territory: village, sub-district forum, district forum, and provincial forum to the national meeting. other than that, the aspects of village governance were similar to the previous arrangement. however, even after this much decentralization, the village development was still unsatisfactory. decentralization focus on district government made its development focus was general, far from what the village needs. village development was slow, especially those which are located far from the district government office. the development planning forum was just ceremonial. less and less public is involved because there was not much change even after the annual forum was held. therefore, a new program was implemented, namely pnpm (a community-based development). it focuses more on community participation in every aspect of development project, including planning, implementation, and evaluation. it was implemented starting from 1999 until 2013 mainly directed to boost village development. it was considered a successful program because it made many achievements in village development that suited each village's need. still, its approach has also increased public participation and awareness of the importance of transparency and accountability of their local governments. learning from this achievement of pnpm, the government put decentralization further to be implemented in village. as a result, development based on village community initiatives proved to be more effective than classical top-down development. indeed, indonesia has put decentralization on the district level. to some extent, it has brought some significant developments in many district regions. however, many villages are still less developed. furthermore, this kind of program has become a political commodity as well. the current president is the one who promised further implementation of this program during an election campaign. therefore, because such a program is beneficial and the president won the election, the village law then passed the legislation. the main feature of the new village law is about the village budget. villages are now allocated special budget not only from the national budget but also from local government budget. the new village law requires that 10% of the national budget should be allocated and distributed to villages to be managed autonomously. local governments should also allocate 10% of their budget to villages. villages will also get a portion from local tax revenues. some villages, especially those in remote areas, will also get the special budget from the ministry of village and transmigration as the subject of special program from the ministry. the ministry of village also employs village facilitators to help villages to manage the budget effectively. local governments are also necessary to give villages assistance. hence, villages are expected to be more effective and efficient in carrying development programs for the community's sake. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 5 therefore, the new village law incorporates previous aspects of village governance and enhances it by the economic aspect of the village budget. the four rationales introduced by lowndes and sullivan therefore evident in the new village law. first, the civic rationale of village governance is manifested by the establishment of an annual development planning forum. in that forum, community representatives are mandatory and open for the public as well. therefore, citizens can exercise their voice and choice of village development. second, the political rationale is evident by the existence of the village council and even the direct election of the village head so that the village government can be held accountable. third, the social rationale was also present by the development project of the village mandated by the state. lastly, economic rationale is manifested financial autonomy so that village community can manage public service and development more efficiently and effectively. therefore, different types of neighbourhood governance are exercised in the new village law. method this study uses a qualitative descriptive method to extensively analyze and compare the practice of village governance of two villages. the first village is bantarsari. bantarsari is a typical rural village which is located in bogor, west jawa province, a district near the capital city of indonesia, jakarta. the second village is nagari sungai duo. it is a traditional village that has special characteristics that are recognized by the new village law. nagari sungai duo is located in rural area of darmasraya, west sumatra. this study further uses lowndes and sullivan’s analytical framework of neighbourhood governance. it will particularly explore the manifestation of the four types of neighbourhood governance in both villages. however, this research is limited to using only some online materials. the primary data sources to analyze the village governance practice of both villages are the annual village budget. the annual village budget of bantarsari village that is available online in the village budget 2015. on the other hand, nagari sungai duo already has its village budget 2016 in its official online publication. nagari, a cultural form village in west sumatra nagari is originally a cultural entity considered the smallest community governance in minangkabau culture in west sumatra. it consists of its social structure with its own function. minang people are organized culturally based on their kinship. thus, some families will form a jorong, and some jorong forms a nagari, distinct community governance. cultural chiefs govern it in the platform kerapatan adat nagari (kan). because its formation and function resemble the modern form of village, some of them were used by previous governments since dutch colonial government until now, as the base of village region. however, in the era of suharto's new order (reigned from 1966 until 1998), there was a generalization of village form and function, which resulted in eradicating the traditional form of community replaced by government-designed village with its region and function. therefore, cultural communities across indonesia were transformed and modernized into tightly controlled villages. however, the cultural practice was preserved in different ways. some legal institutions such as badan perwakilan anak nagari bpan were made to accommodate these communities. as the result, there has been dual institutions governing minang people. politically, they were governed in the village region, but culturally they are governed by cultural institutions. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 6 after, suharto regime, governance reformed occurred resulted in the change on village governace. that is because minang people's movement advocating to return to nagari system as a legal, political and cultural entity. the same demand also raised from different regions such as bali. therefore, the gradual change occurred between 1999 until 2014. the first one was the nomenclature change, which allowed villages to change the name of village from ‘desa’ into something else. in the case of west sumatra, the title ‘desa’ has transformed into nagari. however, there has no significant systemic change in territory nor function. finally, the village law 2014 allows villages to change their status as a cultural village with different consequences. first, it means that nagari, already established, can become the cultural village. based on recent data there are 754 nagari spread across 12 regencies in the west sumatra province, and all of them are with the status of cultural village. the status of cultural village means that the national government gives such village recognition of at least in three aspects. the first aspect is the original cultural village structure, including cultural authorities and their roles in societies. the second aspect is cultural norms, values, and rules that govern the society. lastly, state also recognizes the cultural rights of such communities, including the communal land that belongs to the society. finally, it means that the law has recognized autonomous villages in the national territory. however, this significant change on village law does not necessarily mean that communities returned to the original nagari system. the administrative matters have been long taken care of by village authorities run by government-designed ‘desa’ as the civil public service and street-level bureaucrat, administering government programs on communities. cultural suppression that the suharto regime had conducted for 32 years resulted in the change in the culture itself. furthermore, it will be more complicated to turn the existing village system entirely into something else no longer recognized by today’s generation. therefore, nagari system now is trying to combine both modern government administration with the cultural institution. the following figure shows the combination of administrative government and cultural structure. figure 1 structure of nagari publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 7 as the figure 1 shows, the cultural element of society become more robust in governance. the cultural structure of minang indeed has already existed as a legal institution, namely bpan and kan. even though they are separated from the government, these two institutions have long been involved in the development planning forum because it is required to involve community representatives. however, the cultural structure now has an essential position in village governance as it sits in village council and village assembly. therefore, the cultural sense becomes more vital because the village head that is recently named ‘wali nagari’ is about the government’s authority and one of the leaders in cultural structure. however, restructuring villages into nagari is not without problem. as discussed before, while nagari is a cultural community, village is considered a governmental entity in terms of ‘desa’. practically, some villages have the same territory as nagari. therefore, it is easy to change the status ‘desa’ into nagari. on the other hand, some nagari has a more expansive environment than governmental villages have. some nagari can consist of several villages. some nagari even has a territory similar to what a sub-district has. the transformation of ‘desa’ into nagari in those cases is undoubtedly problematic. there will be a unification of governmental village, ‘desa’. furthermore, the problem also poses a pain in the allocation of the village budget by the local government. therefore, the local government has to consider some differences in territory and population. results and discussion village management of both desa bantarsari and nagari sungai duo as discussed before, the village budget is the main distinguishing feature of the new village law. villages are given a certain amount of funding to be managed autonomously. according to the law, villages are independent from the higher-level government in spending the annual budget. however, this given village budget comes with some responsibilities and accountabilities. villages are expected to plan and implement public service and village development more effectively and more efficiently. village governments are considered to understand the circumstances and resources of the village and the interests of village communities. therefore, villages can then assess, access, and purchase what is needed for the village development independently with that financial resource. in the case of desa bantarsari, the village management was fulfilling the expected economic rationale. the village established not only an annual action plan but also long-term plan. furthermore, based on the village budget 2015, the village budget was primarily spent on basic community infrastructures such as village roads and pathways, sanitation, and village building rehabilitation. the village also facilitated the need of most of its citizens who work as farmers by building and rehabilitating irrigation canals. the health service in bantarsari was also improved by purchasing an emergency vehicle because the village's location is in a rural area that is quite far from a nearby city. this demonstrates that the bantarsari village has implemented excellent village management as expected from the economic rationale. another economic element of the bantarsari village is the bumdes (village-owned enterprise). this is meant to create additional income for the village budget. for that, the village authorities need to assess some potentials that can be valuable resources for the village. therefore, bantarsari village established an agro-tourism business. this was based on the fact that most of the citizens work as farmers. however, there is no report on how this villageowned enterprise is managed. therefore, it appeared that the agro-tourism business had not publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 8 made any profit for the village because there is no additional income in the village budget report in 2015. similar to bantasari village, the village management of nagari sungai duo follows the typical village platform. nagari sungai duo also established an annual action plan as well as long term plan. most of the village budget was also spent on community infrastructures. some of the recorded infrastructures in the annual report 2016 were rehabilitating roads, pathways, drainages, bridges, and village office buildings. the health and education service were also improved by building nagari’s health centre and playgroup. supported by village budget allocation from higher-level governments, nagari sungai duo has implemented excellent village management as expected from economic rationale, providing public service and delivering development projects more effectively and efficiently. bumnag (nagari-owned enterprise) was also established in nagari sungai duo. in 2016, it invested around 3% of the total budgets for establishing the enterprise. different from bantarsari, nagari sungai duo could generate additional income for the village budget. it contributed around 6% of the total village budget in 2016. although the amount of the payment is not that big to help financing nagari’s development, it has showed that it contributed to the financial autonomy of the nagari sungai duo. village government of desa bantarsari and nagari sungai duo generally, village government in every village including bantarsari complies the assigned platform mandated by the law. the typical elements of village government mentioned by lowndes and sullivan are evident, especially in bantarsari village. citizens directly elect a village head. there is also a village council which the role is similar to the legislative body in a presidential system. the members of the village council are also directly elected by the citizens. therefore, both the village council and village head elections facilitate the village citizens to hold village authorities accountable. however, even though every village has a similar structure, to what extent the village government has functioned is undoubtedly different. in the case of bantarsari village, the village government appear to be fulfilling the political rationale. the village government has recognized the need and aspirations of farmers and responded to them by managing irrigation development. the irrigation development and other projects were also well documented in the report and online publication, making it more accountable. meanwhile, although elements of village government prescribed by lowndes and sullivan are evident in nagari sungai duo, the implementation is somewhat different. the village head, which is called wali nagari, is indeed directly elected. however, candidates of wali nagari should be approved by the cultural leaders of nagari. figure 1 shows that the members of the council are all from cultural leaders. therefore, they are not directly elected as typical villages in indonesia. however, ninik mamaks, the woman who is in the highest position of the big family, is also a council member. therefore, it is still considered representative to the broader community in nagari. furthermore, both election mechanism and the council have the same role as other typical villages in indonesia to keep village government accountable. furthermore, even though cultural aspects of nagari have much influence on nagari government, it does not impede the nagari’s function and role to fulfil the political rationale of village government. political aspiration is accommodated through a different route through a family representative, the ninik mamak. especially in nagari sungai duo, the government’s publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 9 activities and projects are well documented in the report and online publication, making it more accountable. village empowerment of desa bantarsari and nagari sungai duo like the village government, there is also a general platform for every village in terms of how village authorities perform village empowerment. besides the village council, citizens can also exercise their choice and voice through the annual development planning forum. this activity was evident in the financial report of bantarsari village. the meeting was not only about development planning but also about the public evaluation of village development projects. therefore, citizens voice matters in this forum. citizens’ choice was also critical in this forum because it helped village authorities to arrange development priorities. furthermore, because the village now has financial autonomy, the development priorities of bantarsari can be implemented using the village budget. the annual budget report showed that the implementation of development priorities suggested by the forum was evident. village empowerment in bantarsari village was also manifested in other aspects. bantarsari farmers produce most of the guava in the region. when harvest time, the number of guavas is abundant. therefore, to support the agro-tourism business and increase the economic capacity of farmers in bantarsari, women in the farmer families participated in the workshop to process guava into other products that last longer, such as crackers. the infrastructure development project also employed local citizens so that they can have additional income. thus, village empowerment in bantarsari has fulfilled the civic rationale of village governance. on the other hand, the manifestation of village empowerment of nagari sungai duo is slightly different in the aspect of the village council. indeed, it does limit citizens’ choice on who deserves to be the village council members, but that does not mean that it impedes citizens' voice of aspiration toward the village council. furthermore, in this nagari structure, empowerment is associated with cultural aspects. cultural leaders that were previously suppressed are now encouraged to perform more to return cultural norms, values, and rules to minang society. this kind of effort is evident in some legal nagari regulations. besides the cultural aspect, the manifestation of village empowerment in nagari sungai duo is just similar to other typical villages. firstly, citizens of nagari sungai duo can exercise their voices and choices through the development planning forum, just the same as any other village. this activity was evident in the village budget document of nagari sungai duo in 2016. moreover, just like bantarsari, the financial autonomy of nagari has implemented development priorities suggested by the forum as possible. therefore, financial independence impacted not only village management but also village empowerment. secondly, the manifestation of village empowerment in nagari sungai duo was also found in many capacity building programs for citizens such as computer training for youths, tailor training for women, and workshops for teachers of religious schools. therefore, the civic rationale of village empowerment is also evident in the nagari system. village partnership of desa bantarsari and nagari sungai duo different from other types of village governance, there is no typical platform for village partnership. in bantarsari village, one village partnership was manifested in establishing a village-owned enterprise, the agro-tourism business. the partnership was built between the publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 10 village government and the farmer association in the village. later, the partnership can also be built with pkk (women association) in the village to support agro-tourism business with guava products. other village partnerships were also evident in the village programs reported in the annual budget report. for example, the purchasing of emergency vehicles and the rehabilitation of village health centres are coordinated with village midwives and doctors. there were also religious programs and activities reported in the annual budget report, which was coordinated with religious leaders. these showed that the social rationale for improving citizens’ wellbeing in the bantarsari village partnership was evident. unlike desa bantarsari, the manifestation of village partnership in nagari is related to the cultural aspect itself. through the new village law, the state acknowledges this social rationale by creating a different cultural village. it means that the state recognises the capability of the traditional set of norms and rules to govern its own community. therefore, the state creates this kind governance partnership with the traditional society to carry out public governance as part of national governance. thus, the establishment of nagari as part of national public governance is a partnership form between the state and traditional community. however, the traditional set of norms and rules are not prominent in the public governance of nagari including in nagari sungai duo. in fact, cultural leaders do not automatically become the leader of the village government. as discussed before, minang people had long been suppressed culturally. there are forms of uniformity in every aspect of public governance that gradually change their culture and their ways of governing communities. minang people in this generation knows that they have distinct set of values and norms, but do not necessarily know the original form of community governance. minang people get used to the form of typical public governance. therefore, dualism is evident in the village structure and how they manage and allocate the village budget. unlike typical village like bantarsari, the village budget realization in nagari has a fair balance allocation between physical development and social development. in fact, some physical developments also directed to the rehabilitation of cultural and religious buildings. furthermore, most of the social development goes to the revitalization of minang culture and religious activities. religious activities are entirely supported because historically and substantially, minang culture has a close relationship with islamic values. the implementation of social development by performing minang culture and religious activities also reflect forms of partnership in nagari sungai duo. to carry out the revitalization of minang culture, partnership is indeed necessary between village authorities and cultural leaders. the same goes to the implementation of religious programs in nagari sungai duo. based on the village budget report 2016 of nagari sungai duo, other social organizations such as the women association and youth association were also engaged in carrying out some of the village development programs. therefore, the social rationale of village partnership is also evident in the village governance of nagari sugai duo. conclusion the implementation of village governance in both bantarsari village and nagari sungai duo is not that different. because of the village budget allocation, village development was carried out effectively and efficiently by both villages. as expected, village governance of nagari has more cultural aspects than in a typical village like bantarsari. however, the cultural element does not seem to influence an everyday part of village governance. dualism indeed publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 11 occurs in the structure and social programs, but nagari is a more government agent than a traditional community governed by traditional rules and norms. nonetheless, the new cultural village arrangement has made the revitalization of minang culture possible by exercising village partnership and village empowerment. the four types of village governance are indeed practised in both bantarsari village and nagari sungai duo. institutions and governance mechanisms characteristics of the four types of village governance are evident in both villages. however, many of the institutions and the practices of the village governance have already been prescribed by the laws before the new village law 2014. for example, direct election of a village head, village council, social organizations in the village, and development planning forum was already in place before establishing the new village law. however, all of them were not fully effective to carry out village development until the new village law was activated. the establishment of a special village budget allocated by the national government and local government makes the exercise of village governance possible. the financial resource has given both villages capability to carry out local initiatives. it also encourages villages to utilize their assets and explore their village potentials. furthermore, community representatives have more consciousness of their voice and choice in the development planning forum. that is because the available village budget can execute development priorities. they are also more conscious of their roles in holding village authorities accountable. therefore, all four rationales are empowered by the new village law arrangements. however, while in general, village institutions have been structured to support traditional forms of village government, cultural conditions such as nagari need a more flexible structure than public institutions in terms of roles and rules in governing the society within the village. discretion and flexibility are also principal in the use of the village budget mandated by the higher-level government. the prosperity of society is measured by physical aspects such as infrastructure and other aspects such as social values, the continuation of cultural tradition, and so on. therefore, village, whether in traditional or cultural forms, should be given more trust and guidance in governing their issues. the intervention of higher-level government in village governance by establishing more regulations and distributing village consultants could be empowering or unnecessarily confining. therefore, both village consultants and regulations should be flexible depending on the village capacity on performing village governance. this study has discussed village governance in indonesia after the new village law was established in 2014. it indicates that the four types of neighbourhood governance proposed by lowndes and sullivan are evident. as expected, the management type is prominent and socialcultural rationale influences traditional villages like nagari. however, this study also has suggested that although the application of the new village governance generates many benefits for citizens, it still has room for improvements. nonetheless, this study has demonstrated that the theoretical framework proposed by lowndes and sullivan helps evaluate the implementation of village governance, especially in indonesia. however, further study needs to be conducted to incorporate more field-work evidence from more villages to evaluate citizens' participation and well-being, especially after implementing the new village law. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 1-12 e-issn 2715-9256 ================================================================================== muhammad the practice of village governance: comparing traditional form of desa and cultural form of nagari 12 references antlöv, h., wetterberg, a. & dharmawan, l. 2016. village governance, community life, and the 2014 village law in indonesia. bulletin of indonesian economic studies, 52, 161183. bachtiar, p. p. 2016. membenahi bpd untuk memperkuat desa [online]. smeru. available: http://www.smeru.or.id/sites/default/files/publication/pbbenahibpd.pdf [accessed april 21st 2017]. lowndes, v. & sullivan, h. 2008. how low can you go? rationales and challenges for neighbourhood governance. public administration, 86, 53-74. mariana, d. 2017. merawat demokrasi lokal untuk transformasi ekonomi desa [online]. yogyakarta: ire. available: http://ireyogya.org/uploads/pb%20ire%20merawat%20demokrasi%20lokal%20un tuk%20kesejahteraan_dina%20mariana%209052017.pdf [accessed june 5th 2017]. matutu, s. d. b. 2016. mengembangkan bumdesa untuk transformasi ekonomi desa [online]. yogyakarta: ire. available: https://ireyogya.org/uploads/pb%20ire%20bumdesa%2010062016%20ok.pdf [accessed april 20th 2017]. pill, m. & bailey, n. 2012. community empowerment or a strategy of containment? evaluating neighbourhood governance in the city of westminster. local government studies, 38, 731. wahyudi soeriaatmadja in, j. 2014. villages in indonesia cash in on new law: big shift in spending from cities to rural areas gives rural leaders more clout. the straits times, p.newspaper article. zamroni, s., anwar, z. & mariana, d. 2015. mengintegrasikan perencanaan pembangunan desa [online]. yogyakarta: institute for research and empowerment. available: https://ireyogya.org/uploads/pb%20mengintegrasikan%20perencanaan%2009012015 %20final%20siap%20cetak-2.pdf [accessed april 20th 2017]. microsoft word manuscript 3_fix.docx publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 31 pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 1rizki rusmana putra 1uin sunan gunung djati bandung; rizkiruz11@gmail.com abstract taxes are the country's largest source of income. cigarettes are one of the goods that are subject to excise, and the results of cigarette excise are included in taxes for the region. the regulation on cigarettes has two opposite sides and traps in quite a dilemma. on the one hand, the cigarette tax provides a significant income for a region. still, on the other hand, the government must also be responsible for the negative impact of cigarettes on the health of its consumers, which increases the budget for health facilities. in regulation, cigarette taxes that enter local government revenues apply a minimum of 50% to enter health service funding. this research was conducted at the regional revenue agency (bapenda) of west java province and the west java provincial health office. this research uses descriptive research methods and a qualitative approach. the use of cigarette taxes in west java has been appropriate for the inclusion of cigarette tax results in the health budget, but the disbursements are still not optimal. the west java health office focuses on the fulfilment of medical devices to deal with the harmful effects of smoking on society. meanwhile, local governments should be better at absorbing the budget from cigarette taxes to be effective and efficient in their use. then there needs to be socialization to the public regarding the special cigarette tax allocation for the health budget. keywords: public policy, local government, tax cigarettes, earmarked tax, health service pendahuluan suatu negara dapat berkembang dipengaruhi oleh beberapa hal, salah satunya melalui penerimaan dari sektor pajak merupakan sumber pendapatan terbesar negara. kebijakan desentralisasi fiskal adalah salah satu dukungan untuk pemerintah daerah agar dapat mengelola dana yang diberikan pemerintah pusat dalam rangka mendorong pelayanan dan kemandirian daerah sesuai dengan perundang-undangan yang berlaku, sebagaimana dalam undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah. berdasarkan undang-undang nomer 28 tahun 2009 pajak merupakan pungutan dari rakyat kepada kas negara yang berdasarkan undang-undang sehingga kebijakan pemungutannya dapat dilakukan secara paksa dengan balasan jasa yang secara tidak langsung. rokok merupakan salah satu hasil proses produksi dari hasil tanaman tembakau yang memiliki salah satu efek kecanduan bagi yang mengonsumsinya, industri rokok sampai saat ini masih terus berkembang pesat. perilaku merokok sudah menjadi kebiasaan bagi masyarakat indonesia. besaran harga rokok dan kenaikan tarif cukai tembakau dapat mempengaruhi tingkat konsumsi rokok yang semakin tinggi. jumlah perokok di jawa barat meningkat dari tahun ke tahun hal ini disebabkan jumlah penduduk yang semakin meningkat pula, dan tingkat pengguna rokok sudah merambah kepada anak usia dini yang sebetulnya belum memiliki umur publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 32 yang legal untuk merokok karena berdampak pada kesehatannya, harga rokok yang cenderung murah dapat memicu daya konsumsi masyarakat mengengah ke bawah. perokok aktif dalam jangka panjang dapat beresiko tinggi terkena bermacam penyakit berbahaya yang berpotensi mempercepat adanya kematian. keterkaitan antara rokok dengan perokok pasif yaitu rokok yang dikonsumsi oleh perokok aktif dampak asap rokok selain dirasakan oleh perokok aktif juga dirasakan oleh perokok pasif. bahkan perokok pasif lebih banyak merasakan dampak negatif dari rokok itu sendiri. padahal perokok pasif tidak mengkonsumsi langsung rokok tersebut (indah, 2013). menurut tobacco or health in the european union 2004, dikatakan bahwa setidaknya terdapat 24 penyakit yang mematikan disebabkan oleh kebiasaan merokok. dilihat dari uraian mengenai rokok yang berbahaya maka perlu adanya regulasi mengenai rokok dalam meninjau terjaganya aspek kesehatan masyarakat dan pengendalian dari angka konsumsi rokok itu sendiri, karena secara tidak langsung kegiatan merokok yang dilakukan masyarakat tentu menjadi ancaman bagi kesehatan dan hal ini berhubungan dengan peningkatan anggaran jika perilaku merokok tidak dikendalikan. terlepas dari kontribusi rokok yang cukup penting,rokok juga menimbulkan perdebatan dari segi kesehatan yang dinilai buruk. pemerintah menerapkan kebijakan pada industri rokok dengan tujuan untuk mengurangi konsumsi rokok namun tetap memperhatikan aspek ekonomi dari para industri rokok. kebijakan yang diberlakukan atas rokok meliputi kebijakan yang berkenaan dengan kesehatan dan kebijakan cukai (suprihanti et al, 2019). jelas menjadi hal yang rumit ketika berbagai kebijakan diterapkan pada saat yang bersamaan, akan tetapi sangat penting untuk memahami efek utama secara interaktif untuk dapat merancang suatu intervensi dalam menjamin efektivitas untuk pengendalian tembakau (bader et al, 2011). regulasi tentang rokok memiliki dua sisi yang berseberangan dan menjebak pada situasi yang cukup dilematis. di satu sisi, industri rokok dan penjualan rokok memberikan pemasukan yang besar bagi suatu negara namun di sisi lain pemerintah juga harus bertanggung jawab atas dampak negatif rokok bagi kesehatan panikmatnya, hal ini menjadikan adanya peningkatan anggaran untuk fasilitas kesehatan (ispriyarso, 2018). hal ini menjadi sebuah problematika dalam suatu pemerintahan dimana pendapatan yang besar bersinggungan dengan aspek lain yang juga merupakan suatu hal penting bagi suatu negara yaitu mengenai kesehatan pada masyarakat, dengan kata lain pada regulasi ini efek positif dan negatif keduanya ikut andil dan menjadi suatu hal yang mesti dibenahi oleh pemerintah. berkaitan dengan hal tersebut, pemerintah harus bertanggung jawab untuk menekan angka konsumsi rokok dalam rangka menjaga kesehatan masyarakat. salah satu solusi yang bisa diterapkan dalam mengatasi permasalahan defisit jaminan kesehatan nasional dan pengendalianan konsumsi rokok yaitu dengan peningkatan cukai rokok dan kemudian mengalokasikan pendapatan untuk menutupi hal tersebut, banyak negara yang sudah mulai menerapkan sistem atau kebijakan seperti ini yang juga disebut sebagai pajak dosa (purnamasari et al, 2018). lain dari itu pengelolaan keuangan yang dihasilkan dari pemungutan atas pajak rokok harus dioptimalkan dalam penggunaannya, sebagaimana pengertiannya pajak daerah merupakan sumber pendapatan daerah yang penting untuk membiayai penyelenggaraan pemerintahan dan pembangunan daerah (sutedi, 2008). dengan kata lain sesuai undangundang otonomi daerah nomor 23 tahun 2014 tentang pemerintah daerah bahwa setiap daerah baik provinsi maupun kabupaten/kota mempunyai kewenangan untuk mengurus rumah tangganya sendiri tanpa campur tangan pemerintah pusat (said, 2008). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 33 pemberlakuan pajak rokok secara efektif disahkan pada tahun 2014, pada pelaksanaannya di provinsi jawa barat diatur dalam peraturan gubernur jawa barat no.7 tahun 2014. pajak rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah, cukai adalah pungutan negara atas barang-barang tertentu yang memiliki sifat atau karakteristik yang ditetapkan dalam undang-undang, yang mana konsumsinya harus dikendalikan, peredarannya perlu diawasi dan dampak yang ditimbulkan memiliki efek negatif bagi masyarakat dan lingkungannya atau pemakaiannya perlu dikenakan pungutan negara demi keadilan dan keseimbangan. seiring dengan pembaharuan regulasi tentang cukai rokok oleh menteri keuangan, menimbulkan beberapa permasalahan di antaranya mulai banyak merambahnya produksi rokok ilegal hal ini diungkap dengan adanya beberapa tindakan dari pihak yang berwenang untuk menangani kasus tersebut. dapat dikatakan bahwa merambah nya produksi rokok ilegal disebabkan adanya kenaikan cukai rokok yang mempengaruhi harga jual rokok itu sendiri dan mungkin merambat kepada perilaku konsumen yang cenderung memilih rokok yang harganya murah. cukai rokok dan besarnya tarif yaitu 10 persen menjadi dasar dari pengenaan pajak rokok, pajak rokok termasuk kategori pajak provinsi dan sebagai penyempurna kebijakan dan peraturan pajak daerah dalam wujud atas perluasan objek pajak daerah, dengan kata lain pajak rokok ini menjadi sumber pendapatan asli daerah. pendapatan asli daerah merupakan komponen penting dalam menunjang terlaksananya kegiatan pemerintah daerah dan juga dapat menjadi tolak ukur kemampuan fiskal suatu daerah (indah, 2013). dalam menunjang kegiatan otonomi daerah, pendapatan asli daerah merupakan hal yang cukup pentingi dikarenakan menunjukkan bagaimana suatu daerah mampu untuk membiayai pelaksanaan kekuasaan yang dimilikinya juga merupakan faktor pendukung dalam menentukan tingkat keberhasilan pelaksanaan otonomi suatu daerah (riduansyah dalam aji, 2015). tabel 1 pendapatan pajak rokok di jawa barat no tahun target apbd total pendapatan % 1 2016 2.263.754.337.943 2.225.889.709.536 98,33 2 2017 2.420.830.796.137 2.483.212.269.249 100,83 3 2018 2.499.637.088.585 2.519.085.324.712 102,83 4 2019 2.539.238.008.000 2.479.468.228.309 97,65 5 2020 3.079.397.271.000 2.599.159.254.351 84,40 sumber: bapenda provinsi jawa barat, 2020. menurut chandler dan plano dalam (pasolong, 2016) menjelaskan bahwa administrasi publik merupakan seni dan ilmu (art and science) yang ditujukan untuk mengatur “public affairs” dan melaksanakan berbagai tugas yang ditentukan. administrasi publik sebagai disiplin ilmu bertujuan untuk memecahkan masalah publik melalui perbaikan-perbaikan terutama dibidang organisasi, sumber daya manusia dan keuangan. dalam mencapai tujuan pemerintah atau negara harus dilakukannya kebijakan-kebijakan yang mewujudkan hal tersebut. pada kajian administrasi publik dibahas mengenai pelayanan yang dilakukakan untuk kesejahteraan masyarakat dikatakan sebagai pelayanan publik. pelayanan publik adalah kegiatan institusi pemerintah dalam memberikan pelayanan umum terutama didorong motif sosial politis ditambah dengan motif-motif ekonomi meskipun relatif terbatas (sadu, 2001). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 34 dalam suatu pelayanan publik harus mengacu kepada apa yang di dapatkan oleh masyarakat sebagai orang yang menerima pelayanan dari pemerintah. baik dari segi fasilitas dan yang lainnya. dari yang dikemukkan ahli perbaikan masalah keuangan pun menjadi hal yang utama dimana keuangan atau dana publik harus dipergunakan sebaik mungkin agar memiliki manfaat bagi masyarakat. dalam undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah, terdapat satu kebijakan akan pengalokasian dana pajak atau earmarking tax. pengalokasian dana pajak atau earmarking tax merupakan pengalokasian dari sebagian pajak yang diterima untuk sektor tertentu dari tujuan pajak yang di pungut earmark adalah dana yang diperuntukan sesuai yang dicantumkan dalam undang-undang ataupun peraturan daerah agar peruntukannya sesuai yang diharapkan untuk pelayanan dari jenis pajak yang bersangkutan. (undang-undang republik indonesia nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah. presiden ri, 15 september) menurut rosdiana dan slemet, pajak yang dipungut dari masyarakat dan dikeluarkan untuk pengeluaran dengan spesifikasi tertentu merupakan pengertian dari earmarking tax. (rosdiana & irianto, 2012). menurut smith dalam (surbakti, 2011) eamarking tax yang sesuai dengan peruntukannya pada aspek pengeluaran dapat membantu meningkatkan pendapatan. dan menjadi alternatif dalam menambah pendapatan serta mendorong sumber daya untuk dialokasikan secara efisien. berdasarkan beberapa pengertian eamarking, dapat disimpulkan bahwa earmarking merupakan suatu kebijakan yang mengalokasikan suatu penerimaan pada pengeluaran tertentu sesuai dengan spesifikasi yang telah ditetapkan berdasarkan tujuan dan sasaran yang hendak dicapai. realitanya bentuk alokasi dan program yang dibuat berdasarkan pada pemeliharaan objek pajak selalu dilihat oleh masyarakat yang menjadi wajib pajak. alokasi dana dari hasil pajak terkadang menjadi hal yang cukup banyak menimbulkan pertanyaan dari masyarakat mengenai penggunaannya dimana orang yang membayar pajak tersebut harus menerima manfaatnya. dengan adanya earmarking tax dari pajak rokok ini diharapkan dapat membantu pemerintah untuk membenahi atau menambah fasilitas dari segi kesehatan, selain dari mengantisipasi dampak dari rokok yang negatif hal lain pun ditujukan untuk kesejahteraan masyarakat untuk mendapatkan fasilitas kesehatan. berdasarkan tujuan dari alokasi dana pajak rokok tersebut perlu adanya realisasi melalui program-program serta kegiatan. derran dalam (mccleary, 1991) menyatakatan beberapa alasan terkait dengan diterapkannya earmarked tax di suatu daerah. berikut ini adalah alasannya 1) earmarking applies the benefit principle of taxation (pengalokasian khusus dilakukan dengan menerapkan prinsip kepentingan perpajakan). 2) earmarking gives more assurance of minimum levels of financing for public services that goverment consider worthy, thus avoiding periodic haggling within the bureaucracy and the legisature over appropriate levels of funding (pengalokasian khusus memberikan sebuah jaminan dalam pembiayaan untuk pelayanan publik yang lebih baik, sehingga menghindari tawar menawar periodik dalam birokrasi). 3) greater stability and continuity of funding may lead to lower cost because of speedy completion of projects (pendanaan yang lebih baik dan kontinuitas dapat menyebabkan biaya lebih rendah dan penyelesaian proyek yang lebih cepat). 4) by linking taxation with spending, earmarking may overcome resistance to taxes and help to generate new source of revenue (dengan menghubungkan perpajakan dengan publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 35 belanja, pengalokasian khusus mengatasi resistensi terhadap pajak dan membantu untuk menghasikan sumber pendapatan baru). gambar. 1 anggaran kesehatan, pajak rokok dan earmarking tax sumber: bapenda jawa barat dan dinas kesehatan,2020 berdasarkan undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah pasal 31 pada pungutan atas pajak rokok yang masuk ke dalam penerimaan pemerintah daerah berlaku minimal 50 % untuk masuk pada pendanaan pelayanan kesehatan (pengadaan dan pemeliharaan sarana dan prasarana pelayanan kesehatan, penyediaan area untuk merokok, sosialisasi tentang dampak dari merokok, dan iklan layanan masyarakat mengenai bahaya merokok). di bidang penegakan hukum, penggunaan dana rokok diperuntukan pemberantasan rokok ilegal dan penegakan aturan larangan untuk merokok. pengalokasian dana ini berhubungan dengan adanya kebijakan earmarking tax pajak rokok dan diharapan hal ini dapat meningkatkan aspek kesehatan baik dari fasilitas dan yang lainnya untuk penekanan angka konsumsi rokok. dilihat dari total anggaran kesehatan yang ada di provinsi jawa barat, dapat dipertanyakan apakah sudah dimaksimalkan penggunaan dari dana alokasi yang berasal dari penerimaan pajak rokok sesuai dengan ketentuan undang-undang yang berlaku. tabel 2 data perbandingan pajak dan anggaran kesehatan no tahun anggaran kesehatan selisih persentase 1 2017 rp 1.584.594.634.000 -rp 160.365.336.000 -11% 2 2018 rp 1.424.229.298.000 rp 515.438.084.000 27% 3 2019 rp 1.939.667.382.000 8% no tahun pajak rokok selisih persentase 1 2017 rp 2.483.212.269.249 rp 35.873.055.463 1% 2 2018 rp 2.519.085.324.712 -rp 39.617.096.430 -2% 3 2019 rp 2.479.468.228.309 0% sumber : bapenda jawa barat dan dinas kesehatan jawa barat,2020 publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 36 data di atas menunjukan bahwa anggaran kesehatan memiliki persentase kenaikan sebesar 8% dan hal ini bersinggungan dengan pajak rokok ditahun yang bersangkutan yang hanya mengalami sedikit persentasi naik turun. pembagian atas pajak rokok dihitung melalui proporsi penduduk di setiap daerahnya, meskipun begitu hal ini bertujuan untuk pengendalian dan penanganan dari dampak negatif merokok baik yang terdampak langsung atau tidak,karena pada kasus nya asap rokok juga berpengaruh pada orang yang tidak merokok jika menghirupnya hal ini mungkin yang jadi pertimbangan dibalik proporsi penduduk yang di indikasikan semakin banyak penduduk maka semakin banyak pula yang terdampak jika hal ini dikaitkan dengan konsumsi rokok yang makin meningkat, situasi yang dilematis mengenai pemungutan pajak rokok ini masih terus terjadi melihat efek negatif yang ditimbulkan namun dalam konteks pendapatannya pajak rokok ini mampu membiayai beberapa masalah terkait dengan aspek kesehatan. salah satu yang terjadi dalam beberapa tahun terakhir yaitu pajak rokok mampu menutupi defisit dari bpjs yang cukup besar dan jika diukur dari segi manfaat hal ini menunjukan adanya dampak positif dari pemungutan atas pajak rokok dibalik dampak rokok itu sendiri. penelitian ini dilakukan berdasarkan fenomena mengenai pajak rokok dan kebijakan anggaran dalam pendanaan kesehatan dimana menggiring ke situasi yang cukup dilematis, meninjau penerimaan pajak rokok yang cukup besar bagi pendapat daerah dan pada ketentuannya menyumbang sebagian pendapatan tersebut untuk pembangunan segi kesehatan pada pemerintah daerah. berdasarkan uraian di atas maka permasalahannya adalah bagaimana hubungan antara pajak rokok dan kebijakan anggaran kesehatan di jawa barat. adapun penelitian terdahulu tentang fungsi reguler pajak rokok di bidang kesehatan masyarakat dan penegakan hukum (ispriyarso, 2018) ,yang menjelaskan bahwasanya pajak rokok memiliki fungsi reguler untuk melindungi masyarakat dari bahaya rokok dan mencegah peredaran rokok ilegal. penelitian lain dari amalia r. alamanda (ekonomi & padjadjaran, 2018) berjudul “analisis penerimaan pajak rokok pada pendapatan daerah provinsi jawa barat (bapenda)” membahas mengenai penerimaan pajak rokok yang selalu meningkat dari tahun ke tahun dikarenakan jumlah penduduk jawa barat yang semakin meningkat juga harga rokok yang cukup murah memungkinkan semua kalangan dapat mengkonsumsinya. penelitian terdahulu lainnya dari pearl bader, david boisclair dan roberta ferrence (bader et al., 2011)yang berjudul “effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis” dalam penelitian ini menjelaskan bahwasanya langkah signifikan dari negara berpenghasilan tinggi telah dilakukan untuk mengurangi kebiasaan merokok, dikatakan bahwa menikatnya pajak tembakau yang dikenakan untuk konsumen dalam bentuk harga yang makin tinggi memberikan pertimbangan pada pengguna rokok untuk berhenti atau mengurangi konsumsi rokok dan ini merupakan strategi yang cukup baik dalam pengurangan perilaku merokok. maka dari itu dalam penelitian ini hal yang membedakan dari penelitian terdahulu adalah bagaimana penggunaan pajak rokok dalam kebijakan anggaran kesehatan yang ada di jawa barat. adapun manfaat yang diharapkan dari penelitian ini adalah sebagai pengatahuan akan bagaimana kontribusi pajak rokok dalam suatu anggaran kesehatan. dalam penelitian ini adapun tujuan yang ingin dicapai, diantaranya yaitu 1) peneliti ingin mengetahui bagaimana alokasi khusus dari pajak rokok untuk aspek kesehatan pada provinsi jawa barat, 2) peneliti ingin mengetahui sejauh mana kontribusi pajak rokok untuk pelayanan kesehatan di jawa barat, 3) peneliti ingin mengetahui apakah pembiayaan pelayan kesehatan bergantung kepada pajak rokok yang dinilai besar pendapatannya atau tidak, 4) peneliti ingin mengetahui pendapatan pajak rokok yang dinilai dapat menutupi defisit anggaran pelayanan kesehatan. publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 37 metode penelitian penelitian ini menggunakan metode penelitian deskriptif dan pendekatan kualitatif. pada pendekatan metode penelitian kualitatif menghasilkan data yang deskriptif berupa katakata yang menjelaskan jawaban dari fenomena yang terjadi. dalam memperoleh data untuk penelitian menggunakan teknik wawancara, observasi dan studi kepustakaan(dokumentasi). menurut esterberg, wawancara adalah pertemuan yang dilakukan oleh dua orang untuk bertukar informasi maupun ide dalam bentuk tanya jawab, sehingga dapat dikerucutkan menjadi satu kesimpulan atau makna dalam topik tertentu (sugiyono, 2015). observasi merupakan pengamatan dan pencatatan yang sistematis terhadap semua unsur yang nampak dalam suatu gejala pada objek penelitian (widoyoko, 2014). dokumentasi merupakan catatan peristiwa pada waktu yang tertentu, dapat berupa tulisan, gampar ataupun monumental dari seseorang (sugiyono, 2015). observasi yang dilakukan oleh peniliti dengan kurun waktu dari bulan november hingga bulan maret di dinas kesehatan dan bapenda jawa barat, untuk mendukung data informasi dalam melakukan penelitian ini juga dilakukan wawancara dengan pihak yang bersangkutan dalam topik penelitian yang dilakukan melalui beberapa pertanyaan yang menjadi fokus permasalahan penelitian, pihak yang dijadikan target wawancara diantaranya pihak dari dinas kesehatan jawa barat, pihak yang menerima pajak rokok, dan pihak lainnya yang masuk ke dalam topik penelitian. penelitian ini dilakukan di provinsi jawa barat berdasarkan pada proporsi penduduk yang cukup besar mencapai 49,94juta penduduk, dan juga angka perokok yang tercatat umur lebih darii 15 tahun sebanyak 32,55% pada tahun 2020. (badan pusat statistik) untuk mengkonfirmasi hasil wawancara yang telah dilakukan, maka peneliti juga melakukan studi dokumentasi melalui data resmi dari instansi yang bersangkutan dengan penelitian yaitu dinas kesehatan dan bapenda jawa barat. adapun teknik sampling yang akan digunakan dalam penelitian ini untuk melakukakan wawancara dan memilih informan yaitu menggunakan teknik sampling acak sederhana atau simple random sampling. teknik ini dinyatakan sederhana karena pengambilan sampel dilakukan secara acak tanpa memperhatikan suatu strata atau kategori yang ada dalam populasi (sugiyono, 2014). tabel 3 informan penelitian no nama pekerjaan/jabatan jumlah 1 yd staff pajak rokok bapenda jawa barat 1 orang 2 dk staff dinas kesehatan jawa barat 1 orang 3 t staff bapenda jawa barat 1 orang total 3 orang sumber: hasil penelitian (diolah peneliti), 2020 keterangan: 1. informan kunci: yd 2. informan utama: dk 3. informan pendukung: t publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 38 analisis data yang akan digunakan dalam penelitian ini, diambil dari miles dan huberman yang mengemukakan bahwa analisis data dilakukan dalam tiga tahapan yaitu reduksi data, penyajian data dan penarikan kesimpulan (verifikasi). reduksi data adalah proses berfikir sensitif yang memerlukan kecerdasan dan keluasan serta kedalaman wawasan yang tinggi, lalu penyajian data dapat dilakukan dalam bentuk uraian singkat , bagan, hubungan antar kategori, flowchart dan sejenisnya. langkah terakhir adalah penarikan kesimpulan, kesimpulan merupakan temuan baru yang sebelumnya belum pernah ada. temuan dapat berupa deskripsi dan gambaran suatu objek yang sebelumnya masih belum jelas dan diteliti menjadi lebih jelas, dapat berupa hubungan interaktif, hipotesis atau teori (sugiyono, 2015). hasil dan pembahasan alokasi khusus dari penggunaan pajak rokok pajak rokok yang dipungut dari hasil cukai sesuai dengan undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah di alokasikan pada tiap daerah dengan melihat proporsi penduduk adanya pengalokasian khusus ini untuk menunjang penggunaan hasil pajak sesuai dengan peruntukan dari pajak yang dipungut. di jawa barat merupakan daerah yang cukup padat penduduk, maka hasil dari pajak rokok yang didapat juga cukup besar. pengalokasian pajak rokok ini berdasarkan pada fungsi reguler pajak, fungsi reguler atau fungsi mengatur merupakan fungsi tambahan, karena fungsi ini hanya sebagai pelengkap dari fungsi utama pajak, di mana pajak juga memiliki fungsi budgeting yaitu fungsi yang letaknya di sektor publik dan pajak merupakan alat sumber pemasukan uang negara yang akan digunakan untuk pembiayaan pengeluaran negara (anggara, 2016). pajak rokok yang masuk ke dalam anggaran kesehatan bukan merupakan anggaran murni melainkan anggaran perubahan di akhir tahun. pajak rokok yang dialokasikan khusus kepada anggaran kesehatan bertujuan untuk meringankan dan memelihara kesehatan masyarakat atas bahaya dari merokok. jikalau dilihat dari angka konsumsi rokok yang cenderung meningkat dari tahun ke tahun, peningkatan ini disebabkan oleh beberapa faktor yang di antaranya seperti diungkap dalam salah satu jurnal penelitian dari amelia r. alamanda mengatakan bahwa sekitar 31% anak usia 9-15 tahun sudah mulai mengonsumsi rokok, harga rokok yang relatif murah memungkinkan semua kalangan dapat membelinya (ekonomi & padjadjaran, 2018) oleh karenanya, dapat dikatakan bahwasanya pemeliharaan kesehatan tak hanya untuk orang dewasa melainkan bagi anak di bawah umur yang telah mulai mengonsumsi rokok. adanya alokasi pajak rokok terhadap anggaran kesehatan perlu diperhatikan dalam segi penggunaannya oleh pemerintah daerah. untuk di jawa barat alokasi pajak rokok sebesar 50% telah sesuai dengan peraturan yang ada yaitu untuk anggaran kesehatan, sebagaimana teori mc.cleary pengalokasian khusus dilakukan dengan menerapkan prinsip perpajakan, ini berarti bahwasanya pemungutan pajak kepada masyarakat harus berbanding lurus dengan penggunaannya dan manfaat bagi masyarakat sebagaimana alokasi khusus dari pajak rokok yang digunakan untuk pemeliharaan kesehatan masyarakat (mccleary, 1991). namun dalam penyerapan yang dilakukan oleh dinas kesehatan jawa barat terhadap dana dari pajak rokok berdasarkan hasil wawancara dengan salah staf dari dinas kesehatan jawa barat dapat dikatakan belum maksimal karena terpaut waktu yang singkat untuk penggunaannya dan cenderung tidak terserap secara menyeluruh dan lebih banyak mengembalikan kepada kas daerah, hal ini juga dikarenakan penyerapan dari anggaran hasil pajak rokok disesuaikan dengan kebutuhan yang diperuntukkan pada fasilitas kesehatan, publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 39 jikalau kebutuhan dari aspek kesehatan cukup besar maka penyerapan dari hasil pajak rokok akan besar pula, dapat dikatakan penyerapan sesuai kebutuhan dan bukan keinginan (hasil wawancara, dinas kesehatan provinsi jawa barat). kontribusi pajak rokok untuk anggaran pelayanan kesehatan dalam anggaran pelayanan kesehatan, sebagaimana yang didapati dari dinas kesehatan di jawa barat kontribusi dari pajak rokok cukup besar melihat dana yang dihasilkan juga cukup menjanjikan untuk memenuhi kebutuhan pelayan fasilitas kesehatan. pada penelitian yang dilakukan oleh adi nugroho, mengatakan bahwa pajak daerah dan retribusi daerah berpengaruh terhadap pendapatan asli daerah, begitu pula halnya pajak rokok yang cukup besar untuk menambah pendapatan suatu daerah (nugroho, 2012). sebagaimana yang terjadi di jawa barat berdasarkan konfirmasi dengan staf dinas kesehatan jawa barat kontribusi pajak rokok untuk fasilitas kesehatan dapat dilihat dari penggunaannya untuk memenuhi alatalat kesehatan untuk pelayanan pada masyarakat, ini dapat menjadikan jaminan untuk pelayanan yang lebih baik lagi dalam aspek kesehatan, hal ini merupakan fokus yang dilakukan oleh dinas kesehatan dari penggunaan anggaran hasil pajak rokok untuk lebih dipergunakan kepada pemenuhan alat kesehatan dibandingkan dengan pembiayaan operasional (hasil wawancara, dinas kesehatan jawa barat). adanya kontribusi dari alokasi khusus pajak rokok dalam pemenuhan fasilitas kesehatan sehubungan dengan teori yang dikemukakan derran dalam buku william mc.cleary bahwasanya penerapan earmarking-tax atau alokasi khusus memberikan sebuah jaminan dalam pembiayaan untuk pelayanan publik yang lebih baik, sehingga menghindari tawar menawar periodik dalam birokrasi (mccleary, 1991). maka di jawa barat sendiri berdasarkan wawancara dari pihak dinas kesehatan didapati bahwasanya pajak rokok dapat membiayai dan berkontribusi dalam pemenuhan pelayanan kesehatan, terutama untuk penanganan dari efek merokok, yang bisa didapatkan pada seluruh rumah sakit yang ada di naungan pemerintah provinsi jawa barat. ketergantungan anggaran kesehatan pada pajak rokok dalam pemenuhan fasilitas kesehatan di jawa barat, dapat dikatakan bahwa sebagian pemenuhan alat kesehatan yang ada di rumah sakit daerah merupakan hasil dari penggunaan pajak rokok ini dikatakan dalam wawancara dengan salah satu staf di dinas kesehatan jawa barat. secara berkala dari tiap tahunnya alokasi dari pajak rokok pada anggaran kesehatan yang terjadi di dinas kesehatan jawa barat memungkinkan jadi pendanaan tambahan untuk mendorong anggaran yang lebih besar, hal ini sesuai dengan teori yang dikemukakan bahwa alokasi khusus dari pajak dapat memberikan pendanaan yang lebih baik dan kontinuitas dapat menyebabkan biaya lebih rendah dan penyelesaian proyek yang lebih cepat (mccleary, 1991). di satu sisi, hal ini merupakan keuntungan bagi dinas yang menaungi tentang masalah kesehatan, di mana anggaran tetap yang dipergunakan dapat ditutupi dengan anggaran perubahan seperti halnya pajak rokok. namun pada pelaksanaannya ditakutkan ini menjadi sebuah ketergantungan terhadap pajak rokok itu sendiri yang dinilai cukup besar dalam penerimaannya. lepas dari kontribusi pajak rokok terhadap pendapatan daerah, lain dari itu industri rokok yang cukup besar ini mempengaruhi ketergantungan masyarakat terhadap konsumsinya, secara tidak langsung dapat dikatakan bahwa semakin banyak konsumen atau orang yang mengonsumsi rokok, maka akan semakin merambah pula efek berbahaya dari zat yang publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 40 terkandung dalam rokok itu sendiri dan dengan adanya masalah tersebut tentunya pemerintah daerah harus lebih memperhatikan dalam penanganan permasalahan tersebut, hal ini seusai dengan teori menurut bird dan jung (2005) mengenai jenis earmarking tax substantive yang pada praktiknya menyelaraskan dengan kuat antara sumber dana dengan pengeluarannya, meningkatnya dana yang diterima secara tidak langsung pengeluaran pun akan ikut meningkat dalam segi proporsional (tambing et al, 2017). disisi lain jikalau meningkatnya konsumsi rokok maka meningkat pula pembiayaan untuk penanganannya dan secara tidak langsung disinilah peran dari pajak rokok untuk kesehatan itu dipergunakan. selain itu perkembangan industri rokok yang pesat secara tidak langsung membuka lapangan pekerjaan bagi masyarakat dan oleh sebab itu jikalau industri rokok dibatasi secara berlebihan dengan menimbang efek dari rokok itu sendiri dapat mempengaruhi kesejahteraan masyarakat yang bekerja pada industri rokok, hal ini menjadi sebuah dilematis antara pendapatan dan kesehatan masyarakat (hasil wawancara, dinas kesehatan jawa barat). pajak rokok dalam menutupi defisit dari anggaran kesehatan alokasi khusus pajak terhadap hal tertentu dapat mengatasi resistensi terhadap pajak dan membantu untuk menghasilkan sumber pendapatan baru, seperti halnya pajak rokok yang dialokasikan pada anggaran kesehatan sesuai dengan peraturan undang-undang, dapat mendorong sumber pendapatan bagi dinas kesehatan jawa barat maupun lembaga yang berhubungan dengan kesehatan. pada kenyataan di lapangan tidak dipungkiri bahwasanya alokasi dari pajak rokok ini dapat membantu menghindari defisit anggaran untuk pelayanan kesehatan karena mampu menjadi sumber penambahan dana untuk membiayai program-program pada dinas kesehatan di jawa barat, bahkan besaran pemasukan dari pajak rokok ini tidak memungkinkan terserah secara keseluruhan atau dapat dikatakan belum maksimal dikarenakan waktu yang cukup singkat untuk pengelolaannya namun ini cukup membantu. tak hanya fungsi alokasinya yang dialokasikan untuk pelayanan kesehatan terutama dengan yang berhubungan atas efek bahaya dari rokok itu sendiri, bahkan di tahun 2019 berdasarkan wawancara dengan staf dinas kesehatan jawa barat alokasi pajak rokok ini dapat membantu mengatasi pembiayaan untuk permasalahan wabah yang menimpa masyarakat yaitu wabah covid-19, ini merupakan hal yang menguntungkan bagi pemerintah dapat penganggaran (hasil wawancara, dinas kesehatan jawa barat). adanya penambahan sumber dana dari rokok ini selaras dengan teori yang dikemukakan mengenai alokasi khusus dari pajak di mana dengan menghubungkan perpajakan dengan belanja, pengalokasian khusus mengatasi resistensi terhadap pajak dan membantu untuk menghasilkan sumber pendapatan baru (mccleary, 1991). terlepas dari keuntungan yang didapat pemerintah daerah dalam hal ini dinas kesehatan provinsi jawa barat, lain dari itu di beberapa tahun kebelakang berdasarkan informasi yang didapat dari wawancara pada badan pendapatan daerah provinsi jawa barat pajak rokok dapat menambal defisit anggaran bpjs kesehatan (hasil wawancara, bapenda jawa barat). publica: jurnal pemikiran administrasi negara p-issn 2085-6555 vol 13 no. 1 | juni 2021: 31-43 e-issn 2715-9256 =========================================================================== rizki rusmana putra pajak rokok dalam kebijakan anggaran kesehatan di provinsi jawa barat 41 simpulan berdasarkan uraian dan data yang diperoleh dalam pelaksanaan penelitian, maka dari itu dapat simpulkan bahwasanya: 1. alokasi khusus dari pajak rokok di jawa barat telah sesuai dengan peraturan perundang-undangan di mana 50% dari hasil pungutan pajak rokok dialokasikan pada pelayanan kesehatan, namun pada penyerapannya masih belum maksimal karena waktu yang terlalu singkat dalam mengelolanya dan cenderung sebagian dikembalikan kepada kas daerah. 2. kontribusi pajak rokok memang cukup menjanjikan bagi dinas kesehatan jawa barat, ini dapat digunakan untuk pemenuhan alat-alat kesehatan di rumah sakit yang ada dibawah naungannya. hasil pajak rokok yang masuk tiap tahunnya dapat menjamin pembiayaan publik yang lebih baik sebagaimana pemenuhan pelayanan kesehatan terutama untuk menangani efek dari rokok bagi kesehatan masyarakat. 3. pajak dapat memberikan pendanaan yang lebih baik dan kontinuitas dapat menyebabkan biaya lebih rendah dan penyelesaian proyek yang lebih cepat, dalam hal nya pajak rokok dapat memenuhi kebutuhan masyarakat dalam aspek kesehatan yang ditimbulkan dari efek rokok itu sendiri, adapun bagi pemerintah daerah mengatakan bahwasanya pajak rokok ini dapat digunakan tiap tahunnya untuk membantu pemenuhan alat kesehatan. disisi lain industri rokok yang besar juga dapat membuka lapangan pekerjaan bagi masyarakat meskipun dilematis terjadi di mana merokok telah menjadi gaya hidup seluruh kalangan masyarakat. 4. alokasi khusus dari suatu pajak tertentu dapat mengatasi resistensi pajak dan menghasilkan sumber pendapatan yang baru, ini dapat berguna untuk menghindari defisit anggaran. dalam hal nya yang terjadi pada dinas kesehatan di jawa barat, pajak rokok dapat mendorong penambahan untuk anggaran kesehatan ini sangat berguna untuk menghindari defisit anggaran kesehatan, terutama dalam membiayai pelayanan kesehatan, tak hanya untuk permasalahan yang ditimbulkan oleh efek rokok bahkan di tahun 2019 pajak rokok dapat membantu membiayai pelayanan kesehatan dalam menangani permasalahan wabah yang menimpa masyarakat. lain dari itu beberapa tahun ke belakang pajak rokok diberitakan bahwasanya pajak rokok dapat menutupi defisit anggaran bpjs. references anggara, s. 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