My Journal Universitas Muhammadiyah Yogyakarta (UMY) merupakan aplikasi yang digunakan untuk media informasi jurnal yang diterbitkan oleh Universitas Muhammadiyah Yogyakarta.
The aim of the paper is to examine the regulatory frameworks governing the prohibitions of torture in warfare to determine their adequacy in protecting civilian populations against torture during armed hostilities. To address the threat posed by torture in warfare against the civilian populations, the regulatory frameworks on International Humanitarian Law (IHL), International Human Rights Law (IHRL) and International Criminal Law (ICL) are examined. It may be argued that although this regulatory framework is aimed at guaranteeing safety of the civilian populations in situations of armed hostilities but are not capable of dealing with the current challenges. The paper employs a doctrinal approach by identifying and analyzing the applicable rules of IHL, IHRL, and ICL. It demonstrates how these laws impact the basic rights of civilian populations during armed conflicts. The paper found that despite the performance of the Tribunals as regulatory measures, they are confronted with several challenges prosecution and enforcement of their decisions. The paper concludes with recommendations that are relevant to address the challenges in order to ensure that the various frameworks are effectively implemented by States to safeguard the civilian populations from acts of torture during armed hostilities.
Investigation Methods of Combating Smuggling and Suspicious Trade Through Transport Routes: Ukrainian Case
Smuggling poses a threat both to individuals and to national security. The problem of smuggling is complicated by the constant transformation of criminal schemes, thereby urging the search for appropriate investigation methods of this offense. The aim of the research is to improve the methods of investigation of smuggling through the integration of legislative, international, human, and technical resources. The research employed a doctrinal approach, a statistical method, and a descriptive method. As a result of the research, the Ukrainian legislation on combating smuggling was analysed in the context of European integration. It is noted that the criminalization of smuggling of goods is a welcome innovation, but the legislative framework needs further improvement. The legal basis of Ukraine's international cooperation in the investigation and countering of smuggling has been disclosed. The priority forms of cooperation were determined and directions for further improvement were revealed using the experience of several international initiatives. The value of human capital in combination with the latest technologies in the process of investigating crimes related to smuggling is noted. The obtained conclusions can be useful for regulatory bodies in the context of developing anti-smuggling policies based on identified priority areas.
Cooperative Learning in Choukai and Tingli Improvement
Previously, instruction in Japanese and Mandarin listening courses (Choukai and Tingli) was conducted through a monotonous learning process. Observations and brief interviews indicated that students typically absorb knowledge from lecturers without engaging in cognitive processes such as translation, comprehension, analysis, or the formulation of analogous examples. This leads to students being passive and even neglecting the learning process. In listening comprehension, although it may seem that the sole activity involves auditory engagement with audio or spoken language other processes are required, particularly for advanced listening courses. In advanced semester courses, students must comprehend more than just the auditory material. The objective of this research is to determine the efficacy of the cooperative learning paradigm in enhancing listening abilities. This study is a quantitative experimental investigation featuring a pre-test prior to treatment and a post-test after treatment. Data gathering methods are conducted through the administration of tests and observations. The cooperative learning strategy implemented in the Choukai and Tingli courses will engage students actively and creatively in analyzing audio and generating additional case studies from diverse perspectives.
Analisis Kebijakan Tax Allowance yang Lebih Pro Investasi
Yogi Michael Matondang
Published: 01 November 2024 by Universitas Muhammadiyah Yogyakarta in Jati Jurnal Akuntansi Terapan Indonesia
Sepanjang tahun 2020 hingga 2023, hanya Rp6,9 T dari Rp74,55 T target investasi yang berhasil terealisasi melalui kebijakan tax allowance. Penelitian ini bertujuan untuk mengkritisi desain kebijakan tax allowance di Indonesia berdasarkan prinsip-prinsip insentif pajak untuk investasi oleh Easson dan Zolt (2002). Dengan begitu, penelitian ini diharapkan dapat merumuskan kebijakan tax allowance yang lebih efektif dalam mendorong investasi. Penelitian ini bersifat kualitatif. Strategi penelitian yang digunakan adalah studi literatur dan studi kasus. Studi literatur dilakukan melalui pengumpulan dokumen-dokumen dan studi kasus dilakukan melalui wawancara. Interpretasi data dikembangkan melalui analisis normatif dan studi komparatif dengan kebijakan tax allowance di Singapura. Keterbaruan metode membedakan penelitian ini dari penelitian-penelitian terdahulu. Hasil penelitian ini menemukan bahwa desain kebijakan tax allowance di Indonesia masih belum benar-benar berpihak terhadap investasi. Analisis terhadap desain kebijakan menemukan bahwa kriteria investasi belum sederhana, syarat tambahan kompensasi kerugian sulit dipenuhi, saat mulai dimanfaatkannya insentif berlaku terlalu awal, durasi insentif pendek, dan pengurang penghasilan neto tidak benar-benar dapat diutilisasi sepenuhnya. Oleh karena itu, pemerintah perlu melakukan sejumlah perubahan pada kebijakan tax allowance agar lebih efektif menarik investasi.
Farmer Assessment of the Effectiveness of Empowerment Strategies to Increase Farming Profits
Sri Hanggana
Published: 31 October 2024 by Universitas Muhammadiyah Yogyakarta in Agraris Journal of Agribusiness and Rural Development Research
Farmer empowerment is crucial for agricultural development, yet its effectiveness often depends on how well strategies align with farmers' needs. This research aims to determine the effectiveness of the farmer empowerment strategies according to the farmer assessment. The research employs a qualitative multi-case study approach, utilizing in-depth interviews and focus group discussions with farmer group chairmen and members. The study reveals varying levels of effectiveness across seven government-implemented empowerment strategies. These three strategies comprised developing agricultural product marketing systems, consolidating agricultural land, and providing access to science and technology were unfamiliar to participants. The organic fertilizer training strategy was deemed effective in improving competence and profits. Extension services were considered effective in enhancing competence, profits, and productivity. However, institutional strengthening strategies were seen as ineffective in developing farmer groups into cooperatives. Financing facilities through People's Business Credit (PBC).
Evaluasi Proses Penetapan Harga Jual Produk Teknologi Virtual Reality (Studi Kasus di PT GIT Solution)
M. Hokidatus Sya’roni, Oktaviani Ari Wardhaningrum, Bayu Aprilianto
Published: 31 October 2024 by Universitas Muhammadiyah Yogyakarta in Jati Jurnal Akuntansi Terapan Indonesia
Penelitian ini difokuskan untuk mengamati sekaligus mengevaluasi proses penetapan harga jual Virtual Reality Games di PT GIT Solution. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk dapat memahami lebih dalam terkait proses penetapan harga jual Virtual Reality di PT GIT Solution. Hasil penelitian mendapatkan adanya perbedaan proses penetapan harga jual di tiap channel pemasaran antara business-to-business (B2B) dan business-to-customer (B2C). Selain itu, tahap evaluasi menemukan proses penetapan harga jual B2C tidak mempertimbangkan biaya produksi, ketidakterlibatan divisi pemasaran, dan juga tidak memperhatikan customer feedback. Alternatif solusi disajikan untuk mengatasi permasalahan tersebut.
Evaluating Whether Indonesia Should Maintain or Revise Its Local Incorporation Requirement for Foreign Investors
M Hawin, Simon Butt, Reni Budi Setianingrum
Published: 24 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Media Hukum
The article reviews the locally incorporated company requirement for foreign investors in Indonesia. It uses a normative juridical method, focusing on examining positive law through a statute approach. It involves analyzing relevant laws, regulations, cases, and literature and includes interviews with law scholars and an official from Indonesia’s Investment Coordinating Board to gather expert opinions. The data obtained is analyzed using qualitative techniques. It discusses the advantages and disadvantages of the requirement in international foreign investment law and Indonesia concluding that its advantages outweigh the disadvantages, and some of the disadvantages have been resolved. Hence, the article argues that the requirement remains appropriate for Indonesia and should be maintained. However, certain investment treaties have weakened the requirement as a defense against legal action by locally incorporated companies in international arbitration. To overcome this problem, the country should renegotiate its bilateral investment treaties (BITs) that give the companies direct legal action rights and develop new BITs that contain balanced rights between foreign investors and Indonesia. Additionally, the locally incorporated company requirement should be reinforced by Indonesia’s negative list policy, prioritizing specific sectors for local investors.
Violation of Maxims of Quality and Quantity in Anime Spy X Family Episode 1-3: Pragmatic Study
The anime genre has gained significant popularity as a source of entertainment, and Spy X Family stands out as a prominent example of this phenomenon. The objective of this study is to examine the violations of the principles of quality and quantity in the Spy X Family. The study is characterized by its descriptive nature and utilizes a qualitative methodology. Observational data was collected by listening and taking notes, and subsequently examined utilizing translational matching methods. A total of four cases of violation of the maxim of quality and four instances of violation of the maxim of quantity were identified in the findings. These infractions are ascribed to the characters' origins as spies, which require them to furnish information that does not accurately represent the real situation.
The Usage of Paylater Among College Students: The Role of Self-Control, Hedonistic Conformity, and Family Financial Education
Yeterina Widi Nugrahanti, Maria Rio Rita, Mitha Dwi Restuti, Melina Alicia Hadiluwarso
Published: 19 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: The increasing phenomenon of the unwise use of Paylater in society, even among college students, is interesting to review further. This study aims to test the role of self-control and hedonistic conformity with the moderation of family financial education on the use of Paylater by university students.Design/Methodology/Approach: Primary data was obtained through a survey involving 117 respondents who have or are currently using the Paylater service. Furthermore, the data was processed using the Partial Least Squares (PLS) method.Research findings: This study produced the following findings: hedonistic conformity was proven to have a positive effect on the use of Paylater in the full sample and in two sub-samples. This finding is in line with the TPB modification used in this research, hedonic conformity as a proxy for subjective norms has been shown to contribute positively to the use of Paylater among colleege students. Meanwhile, the role of family financial education has not been proven to moderate the regression path of self-control and hedonic conformity on the use of Paylater.Theoretical Contribution/Originality: This study contributes to enriching the literature on personal financial management, especially regarding the use of Paylater based on internal and external factors of students.Practitioners/Policy Implications: These results offer recommendations for personal financial management, especially for university students, to avoid the risk of being trapped by Paylater by paying attention to their social community and prioritizing family financial education.Research Limitations/Implications: Respondents were mostly undergraduate students, so this study cannot explain the dynamics of financial behavior among undergraduate and postgraduate students who have different demographic characteristics. Therefore, future research needs to analyze different sample groups to enrich the scientific perspective. Furthermore, to provide depth of analysis, this study proposes to add other internal aspects of the individual to the TPB theoretical framework (e.g.: perception of usury and financial risk tolerance). Last but not least, regarding the development of indicators from the family financial education variable that does not yet include personal debt management education items, hence this indicator can be added as a proxy for this variable to obtain in-depth measurements.
Ethnic Fractionalization and Polarization in New Capital City of Nusantara, Indonesia: Analysis of Potential Conflict
I Ketut Gunawan, Mohammad Taufik, Iván Győző Somlai
Published: 17 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
This study analyzes ethnic fractionalization and polarization in the new Indonesian Capital of Nusantara (IKN), with a focus on the potential for ethnic conflict as the government directs significant resources towards its development. Data was collected from 54 villages within IKN territory over five months and analyzed quantitatively. The findings show a high ethnic fractionalization index of 0.79 and a slightly high polarization index of 0.61, indicating a moderate risk of conflict. However, the ethno-demographic and ethnopolitical conditions remain conducive to supporting IKN's development. While previous research has addressed ethnic conflict in Indonesia, few studies have examined its implications for major national projects like IKN's development. This study offers a new quantitative perspective on how ethnic diversity influences large-scale governmental projects, highlighting the role of ethnic fractionalization and polarization in shaping the stability of IKN's development. Although such a polarization index indicates the potential for conflict being slightly high, the ethno-demographic and ethnopolitical condition in IKN is still relatively conducive to providing supporting capacity to IKN development, viewed from a statistical and ethnopolitical perspective.
Ethnostatistics of Single Integrated National Database: A Reflection on the National Program of Socioeconomic Registration for Social Protection Programs in Indonesia
Eko Wahyono Sadewo, Pratiwi Pratiwi, Nuzul Solekhah, Dian Karinawati Imron, Fatwa Nurul Hakim, Nurbaety Setram, Risyanto Risyanto, Atqo Mardiyanto, Agus Pramono, Agus Eko Nugroho, M Alie Humaedi
Published: 17 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
Lessons from participative de facto and de jure approaches to socioeconomic registration for integrated policymaking have been underexplored, especially in archipelagic states and middle-income countries. This study aims to analyze participants' perceptions of statistical data and assess how socioeconomic circumstances shape the Regsosek (socioeconomic registration) process in Indonesia. Using a qualitative method, the research incorporates ethnographic techniques and triangulation, with enumeration carried out by locals familiar with the socio-cultural characteristics of the communities. The data were validated through multiple cross-checking stages. The Regsosek initiative seeks to create a unified national database to improve policymaking, a key aspect of Indonesia's socioeconomic development that has received limited attention in terms of participative methods. While prior studies have focused on the technical aspects of socioeconomic data collection, this research highlights the influence of socioeconomic diversity on the process. Novel insights reveal that participants’ perceptions of well-being vary based on socioeconomic backgrounds, geographic conditions, livelihood systems, gender, and exposure to previous development programs. Key challenges identified include community resistance and misconceptions linking data collection to social assistance, as well as the need for system integration and stability to establish a single national database. The study concludes that development and poverty alleviation programs must be mutually agreed upon to avoid disruptions, instability, and political influence, offering a fresh perspective on integrated policymaking in archipelagic and middle-income contexts.
The Mediating Role of Technological Support in Enhancing Employee Productivity and Job Satisfaction through Remote Work Policies in Indonesia
Andi Aminullah Alam, Erni Ratna Dewi
Published: 17 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: The COVID-19 pandemic has accelerated the adoption of remote work globally, including in Indonesia. This study investigates the impact of remote work policies on employee productivity and job satisfaction in Indonesia, with an emphasis on the mediating role of technological support.Design/Methodology/Approach: Using a sample of 300 respondents from various industries, we employed Structural Equation Modeling (SEM) to analyze the data.Research findings: The results indicate that remote work positively influences both employee productivity and job satisfaction. Furthermore, technological support significantly enhances these effects, underscoring its critical role in successful remote work implementation.Theoretical Contribution/Originality: The findings extend the Job Demands-Resources (JD-R) model by highlighting the critical mediating role of technological support in enhancing the positive impacts of remote work policies on employee productivity and job satisfaction.Practitioners/Policy Implications: These findings provide valuable insights for policymakers and business leaders aiming to optimize remote work strategies through effective technological investments.Research Limitations/Implications: This study's primary limitation is the reliance on self-reported data from a specific geographic region, which may not fully capture the diverse experiences and technological infrastructures present in other parts of Indonesia.
Purchase Intention of Halal Toiletries: The Role of Mediating and Moderating Effects
Yulist Rima Fiandari, Sri Nastiti Andharini
Published: 16 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: This study analyzes consumers’ purchase intentions regarding halal toiletries by examining the independent variables of halal awareness, attitude, subjective norms and behavioral control. Design/Methodology/Approach: Data were collected from 260 consumers throughout questionnaires. The respondents had all purchased and used halal toiletries at least once. Hypothesis testing of the independent variable on the dependent variable was conducted using Partial Least Square (PLS) analysis, with the Smart PLS 3.0 software.Research findings: The findings indicate that halal awareness significantly influences the purchase intention of halal toiletries and has a strong impact on customer attitudes. The results also show that subjective norms influence the purchase intention of halal toiletries. Additionally, behavioral control contributes to shaping the purchase intentions. Theoretical Contribution/Originality: The study demonstrates that well-developed halal awareness significantly influences the intention to purchase halal toiletries and is a key factor in shaping consumer attitudes. The findings also highlight the role of subjective norms in forming purchase intentions, while behavioral control plays a crucial role in supporting these intentions. Practitioners/Policy Implications: The results of this study are expected to support the development of a sustainable halal industry, especially within the toiletry sector. Research Limitations/Implications: This study is limited by the indicators tested and offers opportunities for future research to explore additional variables. Future studies could incorporate a gender perspective to provide insights into differences in purchase intentions between men and women.
Prefectural System Practices in The Indonesian Local Government
Edy Sutrisno, Izzul Fatchu Reza, Nila Kurnia Wati, Elchin Gashimov
Published: 15 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
This research aims to analyze the implementation of the prefectural system in Indonesia, examining its historical development, current application, and future trajectory in regional governance. This study employs a qualitative research design, utilizing a case study approach across several provinces in Indonesia. Data collection involved in-depth interviews, document analysis, and field observations to capture the nuances of the prefectural system's operation within different regional contexts. The prefectural system in Indonesia originated with the enactment of regional government laws and became more prominent after the New Order. It involves dividing the national territory into smaller administrative regions, with governors representing the central government, and features both deconcentration and decentralization. While previous studies have focused on decentralization and autonomy, this research highlights how these processes reinforce the prefectural system. This study provides fresh insights into the prefectural system's evolving role in Indonesia's decentralized governance. Unlike earlier works, it examines how the system balances central and local powers, anticipating its growing importance as Indonesia refines its decentralization policies.
Collaborative Governance Strategy in Increasing Production and Strengthening Food Diversification in Rokan Hulu Regency, Riau Province, Indonesia
Ali Yusri, Mashur Fadli, Rico Purnawandi Pane, M Rafi, Asiah Wasillah, Ben Hansel Notatema Zebua, Syahroni Alby
Published: 14 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
This research aims to analyze Collaborative Governance strategies in food diversification efforts in Rokan Hulu Regency, focusing on the regional food policy context. Utilizing qualitative analysis with the Nvivo 12 Plus tool, it systematically processes interview and online media data, revealing key factors such as coordination (47.06%), trust (29.41%), and commitment to common goals (23.53%) that influence collaborative governance. The novelty lies in highlighting the low level of stakeholder commitment, linked to a lack of participation forums, which impacts local food consumption patterns still dependent on rice. While leadership and institutional design are identified as critical aspects of collaborative governance, this study advances the discourse by emphasizing the dominance of the government sector and the need for more balanced stakeholder involvement in program implementation. It also underscores the importance of developing alternative commodities like corn and cassava to enhance food diversification. This research contributes to the state of the art by offering timely insights into the practical challenges of collaboration, advancing both theoretical and applied aspects of governance in rural food security strategies.
Contrastive Analysis of Tabe Politeness Speech Acts in Bugis and Sumimasen in Japanese (Pragmatic Study)
Putri Bintang Pratiwi Harahap, Kartyka Nababan
Published: 12 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Japanese Language Education and Linguistics
This research investigates the level of politeness exhibited by Tabe in Bugis and Sumimasen in Japanese. The researchers do a contrastive analysis to examine the differences and similarities between Tabe in Bugis and Sumimasen in Japanese, which encompasses the act of begging and the pragmatic aspect of politeness. This research uses a contrastive descriptive qualitative methodology, in which the data consists of elaborate qualitative information rather than numerical values. This data is examined by using two distinct approaches, specifically descriptive and contrastive data analysis. The findings of this investigation in the term "tabe" holds significant symbolism in Bugis language and culture, serving as a means to kindly and respectfully request permission. By strategic use of "tabe" in appropriate circumstances, individuals can demonstrate profound gratitude and courtesy towards others, enhance social connections, and uphold societal harmony. Likewise, the use of "sumimasen" in Japan underscores cultural principles that emphasize courtesy, modesty, and social concord. The word is employed in several contexts to apologise, request assistance, or convey appreciation, and serves to sustain positive relationships and prevent conflict in daily contacts.
Effectiveness of Content-Based Instruction (CBI) Model Based on Multimedia Presentations for Improving the Japanese Language Learning Outcomes of STIKES Bethesda Tomohon Students
Susanti Chornelly Aror, Ruty Jacoba Kapoh
Published: 12 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Japanese Language Education and Linguistics
This research aims to examine students' learning outcomes using the Content-Based Instruction (CBI) model facilitated by Multimedia Presentations, and to assess the efficiency of this approach in enhancing students' proficiency in Japanese. This study's background indicates that numerous students struggle with learning Japanese due to pedagogical approaches that prioritize memory and are predominantly traditional in nature. This research employs a pre-experimental design utilizing an Intact-Group Comparison methodology. Data acquisition Observation and test administration (Pretest-Posttest). Statistical analysis: Descriptive and inferential statistics. Forty pupils from STIKES BETHESDA were sampled. This study demonstrates that the Content-Based Instruction (CBI) learning approach utilizing Multimedia Presentations enhances Japanese language proficiency among students. The result is that the Content-Based Instruction (CBI) paradigm utilizing Multimedia Presentations is demonstrably beneficial in enhancing students' Japanese language learning outcomes.
E-Government Development on Control Corruption: A Lesson Learned from Singapore
Mohamad Sukarno, Mike Joy Rodriguez, Nursamsiyah Nursamsiyah
Published: 12 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
This study aims to determine the success of e-government in controlling corruption in Singapore and the opportunities it offers in Indonesia. The research method used qualitative with a literature study. The EGDI indicators used to measure control of corruption are the “Online Service Index (OSI), Telecommunication Infrastructure Index (TII), and Human Capital Index (HCI)." The results showed that control of corruption in Singapore using the CPIB platform) e-complaint for corruption, e-booking for the learning journey, e-booking for public education talk, and e-application for extension of a bail bond in combating corruption. In addition, in human resources, Singapore also prioritizes aspects of competence and broad authority in controlling all aspects of bribery and artificial intelligence. In Indonesia, the control of corruption does not have a good EGDI because TII has not supported it in all government sectors, and the Corruption Agency (KPK) needs a strong AI. It needs to be improved by laws and regulations. In addition, in eradicating corruption, KPK human resources must have the competence and qualifications (meritocracy) because there are still many conflicts of interest. In terms of law, regulations in Singapore prioritize the independence of corruption eradication agencies to move without administration and investigation in all sectors. Then, the case of Indonesia demonstrates that the process of eradicating corruption cannot be carried out independently because of the administrative process involved when conducting investigations to the KPK Supervisory Board, which limits the discretion in combating corruption.
Transformational Leadership and Employee Satisfaction on Employee Loyalty: The Mediating Role of Employee Engagement
I Made Aditya Wardana, Putu Pradiva Putra Salain, I Putu Wahyu Dwinata JS
Published: 10 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: This study investigates employee loyalty among hospitality businesses despite improvements after the pandemic. It scrutinizes the influence of transformational leadership on employee satisfaction, engagement, and loyalty and assesses the mediating role of employee engagement.Design/Methodology/Approach: A quantitative design was implemented, and data were collected employing a questionnaire circulated to 261 employees. Then, the accumulated data was investigated using the Smart PLS 3.2.9 application.Research findings: The study highlights that transformational leadership affects employee loyalty while employee satisfaction does not. Employee engagement mediates the linkage between transformational leadership and employee satisfaction and loyalty. Employees need satisfaction to cover their turnover chances and remain loyal.Theoretical Contribution/Originality: The study expands the existing literature concerning the role of transformational leadership and job satisfaction in reinforcing employee loyalty. This type of study is infrequently due to its significant focus on performance.Practitioners/Policy Implications: Hotel business managers pay more attention to employee engagement in every activity. Accordingly, employee loyalty can be maintained, impacting hotel performance.Research Limitations/Implications: This study was performed on the four-star hotels. Consequently, these results cannot be fully implemented in different businesses. Various further elaborations are required to make it applicable to different sectors.
Digital Budgeting Transformation and Future Challenges: A Bibliometric Analysis
Salahudin Salahudin, Iradhad Taqwa Sihidi, Kisman Karida, Muhammad Firdaus
Published: 10 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
In the contemporary era, digital budgeting has become increasingly significant in enhancing operational efficiency, fostering transparency, and promoting stakeholder participation within budget management. This study endeavors to scrutinize prevailing research trends pertaining to digital budgeting by conducting a comprehensive analysis of publications indexed in the Scopus database. Utilizing bibliometric data analysis and Nvivo 12 Plus, our investigation facilitated the delineation of noteworthy findings. The study underscores a substantial surge in research interest surrounding digital budgeting, along with the noteworthy contributions from diverse countries to the research literature. The revealed insights affirm that digital budgeting transcends geographical boundaries, constituting a global phenomenon with diverse contextual applications and practices across the globe. Furthermore, the findings illuminated a broad spectrum of research topics related to digital budgeting, encompassing aspects such as the utilization of digital platforms, public participation, budget oversight, local-level budget management, and digital democracy. While acknowledging the immense potential of digital budgeting, it is imperative to recognize the challenges accompanying its implementation. These challenges encompass issues of data security, policy adaptation, organizational culture, constrained human resources, and system integration. This study advocates for a multidisciplinary approach as essential for mitigating the impediments and challenges inherent in the effective implementation of digital budgeting.
Democratic Innovation from West Sumbawa Regency, Indonesia: Analysis of Forum YASINAN as an Instrument of Community Participation in Development
Johan Wahyudi
Published: 09 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
This article aims to explain how the Forum YASINAN, as an actualization of democratic innovation, can become an instrument of public participation in regional development in the West Sumbawa Regency. Studies have shown that the lack of public involvement in encouraging public policy and democratic political processes is a problem in developing countries, particularly at the local government level. However, this study demonstrates how local governments can solve community problems through democratic innovation. This study was conducted in West Sumbawa. This study used democratic innovation and participatory democracy as the framework for thinking by interviewing the initiators of Forum YASINAN, representatives of beneficiary communities from eight sub-districts in West Sumbawa, a literature study, and field observations. The findings indicated that Forum YASINAN, conducted by the West Sumbawa Regency Government, has become an innovation that can increase public participation in the development process. One of the innovative aspects of the YASINAN Forum is that the Regent and Deputy Regent provide an informal space for the community to evaluate public services. It simultaneously encourages community participation as demos in which they can voice their aspirations to control the government through informal channels. The forum, which is held every week in turn in each sub-district, shows the local government’s strong willingness to encourage public participation. This study contributes by showing how governments can solve community problems through democratic innovation in the case of the West Sumbawa Regency.
Scaling Up Domestic Resource Mobilization Via Non-Tax Revenues: Is The Government Directive Sustainable?
Adrian Peter Njau, Wilbard Jackson Kombe, Lemayon Lemilia Melyoki
Published: 09 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Governance and Public Policy
The paper critiques Tanzania’s fifth phase government’s directive under then President John Pombe Magufuli aimed at boosting domestic resource mobilization through non-tax revenues. Using a descriptive qualitative method approach, it examines the directive’s impact on key institutions contributing to the Treasury Consolidated Fund. Analysis of data from various sources, including government reports and face-to-face interviews with key officials from the selected public institutions and statutory corporations, reveals mixed results: while some institutions improved revenue mobilization due to better governance and technology, others struggled, even dipping into limited funds to comply with the government directive; in turn, this lead to undermine the performance of some of the statutory institutions in meeting their obligations. The study suggests that sustainable non-tax revenue strategies require institutionalized policies aligned with enhanced institutional capacities. It highlights the importance of efficient use of resources for socio-economic development. The paper underlines the ongoing reforms under the Office of the Treasury Registrar to transform the office into a Public Investment Management Authority, aiming at improving the institutionalization of non-tax revenues, boosting the performance effectiveness and non-tax revenue collection. It calls for long-term, standardized approaches to non-tax revenue mobilization for sustainable development. It cautions against the adoption of ad hoc measures that may adversely affect the performance of public institutions. This study is significant to the scholarship on governance and resource mobilization and cautions leaders and policymakers about the consequences of their decisions.
Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives
Heni Wuryaningsih, Siti Nuryanah
Published: 09 October 2024 by Universitas Muhammadiyah Yogyakarta in Jati Jurnal Akuntansi Terapan Indonesia
Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model. Questionnaires and interviews are used as triangulation techniques in the study. The results show that participants were aware of the importance of conducting transfer pricing analysis and expressed a desire to participate in bringing about business process changes. Participants' knowledge and ability were major barriers to the implementation of the arm's length principle in intragroup financing. The primary hurdle in regards to knowledge is the assessment of credit ratings, whereas the ability component concerns the accessibility and expertise in utilizing the requisite tools and resources. Potential solutions suggested to Directorate General of Taxes include providing a case-based approach for training and enhancing accessibility to acquire comparable data or taxpayer credit ratings.
Wordwall.net: Developing the 7th Grade Students’ Reading Comprehension
Mutiarani Mutiarani, Dhaifina Az-Zahra Putri
Published: 09 October 2024 by Universitas Muhammadiyah Yogyakarta in Journal of Foreign Languange Teaching and Learning
Reading comprehension is a topic vastly studied in the field of language learning. With the rapid development of digital technology, more focus on digital tools regarding reading comprehension is deemed necessary to find the best tool to aid its improvement. This study aimed to discover how the wordwall.net website affected seventh-grade students' reading comprehension in a descriptive text learning topic at SMP Al Amanah South Tangerang. The current quantitative study used a pre-experimental design. Twenty-eight students of class VII C were the sample for this investigation. The pre and post-tests serve as data-collecting tools. Using the t-test formula, the researcher examines how student test scores differ both before and after the treatment is applied. The paired sample t-test table shows the t count is 10.726, and the critical t at the significant level (p) = 0.05 is 1.703. Considering these results, the alternative hypothesis (Ha) is conceded. A significant effect of using the wordwall.net website for reading comprehension in grade 7 at SMP Al-Amanah has been found. The study shows that wordwall.net and other similar sites can be very helpful in making learning more fun and interactive, leading to better grades for students.
Exploring Integrated Governance to Stimulate Sustainable Performance of Village-Owned Enterprises
Niki Puspita Sari, Helmi Muhammad, Muhammad Imron, Muhammad Yusuf Azwar Anas, Sutomo Sutomo, Dafis Ubaidillah Assiddiq, Urnika Mudhifatul Jannah
Published: 09 October 2024 by Universitas Muhammadiyah Yogyakarta in Jati Jurnal Akuntansi Terapan Indonesia
Good governance integration may assist Village-Owned Enterprises (BUMDes) in achieving sustainable performance. This study focused on the adoption of governance principles and their impact on sustainable performance at BUMDes Mutiara Welirang in Mojokerto, East Java, Indonesia. This study used an exploratory descriptive qualitative approach using a single case to explore the phenomenon in depth. Data collecting methods include structured interviews, field observations, focus group discussions, and document studies. The method of determining informants is divided into two stages: purposive sampling to identify important informants based on specific criteria and snowball sampling for supporting informants. Data were processed using thematic analysis to identify, analyze, and report on interview findings. The study's findings show that BUMDes Mutiara Welirang's governance procedures incorporate cooperative, participatory, emancipatory, transparent, accountable, and sustainable principles. The integration of BUMDes governance serves as the foundation for achieving sustainable performance in not only economic but also social, environmental, and cultural dimensions. This study's implications include improving the welfare of multiple stakeholders in financial, social, environmental, and organizational cultural dimensions. This study also provides theoretical benefits, such as serving as a role model for BUMDes governance in Indonesia to achieve sustainable performance.
Research aims: This study aimed to investigate how positive Employees Performance can be achieved when leadership behavior fosters Organizational Culture and Employees Innovative Behavior.Design/Methodology/Approach: This quantitative study obtained data through an online questionnaire, where responses were collected from 150 employees of private companies in DKI Jakarta area. The data were then analyzed using Structural Equation Model (SEM) with AMOS version 25.Research findings: The results showed that Transformational Leadership had no direct effect on Organizational Culture, Employees Innovative Behavior, or Employees Performance. However, Transactional Leadership had a direct effect on Organizational Culture and Employees Innovative Behavior, but not on Performance. Even when mediated by Organizational Culture and Innovative Behavior, Transformational Leadership still had no effect on Performance. On the other hand, Transactional Leadership, when mediated by Organizational Culture and Employees Innovative Behavior, had more significant influence on Performance.Theoretical Contribution/Originality: This study offered a novel perspective by showing that neither Transformational nor Transactional Leadership had a direct impact on Employees Performance. However, the mediating role of Organizational Culture and Innovative Behavior strengthened the influence of Leadership on Employees Performance.Practitioners/Policy Implications: To improve Employees Performance through Transactional Leadership, leaders should cultivate innovative Organizational Culture and foster Employees Innovative Behavior. In addition, leaders should address deviations in employees behavior and recognize positive contributions, ranging from verbal praise to offering promotion opportunities.Research Limitations/Implications: This study focused on Transformational Leadership, Transactional Leadership, Organizational Culture and Employees Innovative Behavior, as well as Employees Performance. Future studies were recommended to consider adding independent variables such as Creative Self-efficacy and Humble Leadership. Meanwhile, companies were expected to maintain a flexible culture to adapt to changes, and continuously nurture employees' creative ideas by providing opportunities. Leaders should also consistently monitor employees behavior and acknowledge good performance.
Tourism Village Marketing Branding Towards Sustainable Tourism Based on Local Wisdom
Elfitra Desy Surya, Mesra Mesra, Zahidah Abd Kadir
Published: 08 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: This study aims to test and analyze the influence of tourism village branding marketing towards sustainable tourism based on local wisdom.Design/Methodology/Approach: This study employs a quantitative methodology with an associative approach. The study population comprises travelers who visit the Hutatinggi tourist village in the Lake Toba superpriority area which totals 980 tourists. The sample in this study amounted to 140 tourists obtained from 7 x the number of indicators, where the number of Indians was 20x7 = 140 tourists.Research findings: The study's findings indicate, it was found that the variables brand experience, perceived value, brand loyalty, and brand love exert a beneficial and substantial impact on the promotion and maintenance of sustainable tourism. The variables of brand experience, perceived value, brand loyalty, and brand love have a positive and significant influence on sustainable tourism through satisfaction.Theoretical Contribution/Originality: The variables of brand experience, perceived value, brand loyalty, and brand love have a positive and significant influence on sustainable tourism through satisfaction.Practitioners/Policy Implications: The limitations of this research are only for tourist villages in the Lake Toba area, and in the future, it can be developed to tourist villages throughout Indonesia. Research Limitations/Implications: The contribution of local wisdom to be able to increase sustainable tourism for marketing and branding of tourist villages in Hutatinggi, Toba Samosir.
Development of Education Accounting Information System
Carolina Lita Permatasari, Dwi Iga Luhsasi, Shafira Salwa Salsabila
Published: 07 October 2024 by Universitas Muhammadiyah Yogyakarta in Jati Jurnal Akuntansi Terapan Indonesia
The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.
Flexible Working Arrangement (FWA) Model: Reducing Congestion Levels and Work Stress and Increasing Work Productivity
Zulkifli Sultan, Muhammad Fachmi, Roman Klimko
Published: 04 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: This research aims to analyze the impact of the flexible working arrangement (FWA) system in reducing traffic jams, reducing work stress, and increasing work productivity.Design/Methodology/Approach: This research uses a sample collection technique with purposive sampling by distributing questionnaires to 100 government and company employees and interviewing 5 informants from government employees. Data analysis uses SEM (structural equation model) with the AMOS analysis tool.Research findings: Flexible working arrangements (FWA) have an important role in reducing traffic jams, which can increase a person's work stress. Reducing traffic congestion has a positive impact on workers and decreases work stress. Despite flexible working arrangements (FWA), work congestion and stress do not influence work productivity.Theoretical Contribution/Originality: This research contributes to the science of human resource management and urban management related to HR work activities.Practitioners/Policy Implications: The results of this research become a source and basis for guidance in structuring work patterns to be more efficient and effective, i.e., working flexibly can reduce the level of traffic congestion.Research Limitations/Implications: The limitation to this research includes the very limited number of respondents and informants who cannot be met directly so the question-and-answer process is less in-depth. Moreover, the indicators for each variable are still lacking, while the references are still weak.
Predictors of Intention to Interact with Apparel Products on Instagram: Do creativity and Positive Emotion Matter?
Candra Kusuma Wardana, Farid Adi Prasetya, Muhammad Halim Maimun, Fuad Hudaya Fatchan
Published: 03 October 2024 by Universitas Muhammadiyah Yogyakarta in Jurnal Manajemen Bisnis
Research aims: This study aims to determine the effect of perceived creativity, positive emotion, affective commitment on people intention to interact.Design/Methodology/Approach: The study procedures were carried out using a quantitative approach and data were collected with online questionnaires from July to December in 2023. The participants were selected using purposive sampling based on specific criteria, such as experience in purchasing products online. A total of 225 participants were selected and analysis was performed using Structural Equation Modelling (SEM) approach with SmartPLS.Research findings: The results showed that perceived creativity had a significant relationship on positive emotion and affective commitment. Positive emotion was shown to have a significant effect on interaction intention. However, perceived creativity had no significant impact on interaction intention of apparel brand. This indicated that creative content was inadequate in attracting Instagram users to interact with brand’s account. The results also showed that positive emotion lacked a significant correlation with affective commitment, while affective commitment had a significant relationship with interaction intention.Theoretical Contribution/Originality: This study provides meaningful contribution to Stimulus-Organism-Response theory by incorporating creativity to assess Instagram social media platform.Practitioners/Policy Implications: These results can assist business owners and social media marketers in developing creative marketing campaigns and building strong bond with their followers.Research Limitations/Implications: One of the limitations of this study is that it only assessed the use of Instagram in the fashion industry. Therefore, future studies are advised to explore different industries and recruit participants with a specific occupation to obtain better understanding of online consumer behavior.
