Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 2 of 2
Full-Text Articles in Law
The Effectiveness Of The Aceh Ombudsman Representative’S Maladministration Handling: An Insider Perspective, Muazzinah Muazzinah, Saiful Akmal, Amrul Fadhil, Reza Fathurrahman
The Effectiveness Of The Aceh Ombudsman Representative’S Maladministration Handling: An Insider Perspective, Muazzinah Muazzinah, Saiful Akmal, Amrul Fadhil, Reza Fathurrahman
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Ombudsman of the Republic of Indonesia oversees public services, particularly timely responses to reports. Since 2018, the Aceh Representative of the Indonesian Ombudsman handled 150 reports. It is interesting to investigate how well the Ombudsman dealt with these reports. This study examines the effectiveness of the Aceh Representative of the Indonesian Ombudsman in handling reported maladministration cases using a qualitative approach. The research data were gathered through interviews and document reviews by referring to Steer’s (1976) formulation of organization effectiveness, which includes productivity, adaptability, communication, job satisfaction, and human resources. The productivity, communication, and flexibility indicators are adequately effective, …
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …