Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax

Wihantoro, Yulian; Lowe, Alan; Cooper, Stuart; Manochin, Melina

doi:10.1016/j.cpa.2015.04.002

Cited by 45 publications

(36 citation statements)

References 63 publications

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“…United outcomes are essential to maintain social harmony (rukan) in Indonesian culture. These cultural traits are well documented in other contexts (Wihantoro et al 2015). Australian interviewees reported greater individual assertiveness and a focus on the self in project meetings.…”

Section: Discussionmentioning

confidence: 73%

“…Political corruption was evident during Suharto's reign that ended in 1998 (Taylor 2003). Since this time political uncertainty has remained intractable despite democratic reforms and decentralisation of government activities (Wihantoro et al 2015).…”

Section: Economic Socio-political Context Of Indonesiamentioning

confidence: 99%

“…Anthropological studies trace collective principles to agricultural traditions centred on maintaining social harmony (rukan) (Tsamenyi et al 2008). Harmony is maintained through making cooperative decisions (gotong royong) at communal meetings (musyawarah) in order to achieve united (mufacat) decisions (Wihantoro et al 2015).…”

Section: Individualism/collectivismmentioning

confidence: 99%

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Does National Culture Impact Capital Budgeting Systems?

Graham

Sathye

2017

AABFJ

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We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suitably designing strategies. We conducted semi-structured interviews of selected finance managers of listed firms in Indonesia and Australia. Consistent with the contingency theory, we found that economic, political, legal and social uncertainty impact on the use of capital budgeting systems. The levels of uncertainty were higher in Indonesia than Australia and need to be reckoned in the selection of capital budgeting systems used by firms. We also found that firms are influenced by project size and complexity, when selecting capital budgeting systems. KeywordsCapital budgeting systems, National culture, Indonesia, Australia. AbstractWe examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suitably designing strategies. We conducted semi-structured interviews of selected finance managers of listed firms in Indonesia and Australia. Consistent with the contingency theory, we found that economic, political, legal and social uncertainty impact on the use of capital budgeting systems. The levels of uncertainty were higher in Indonesia than Australia and need to be reckoned in the selection of capital budgeting systems used by firms. We also found that firms are influenced by project size and complexity, when selecting capital budgeting systems. JEL Classification: M40

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Section: Discussionmentioning

confidence: 73%

Section: Economic Socio-political Context Of Indonesiamentioning

confidence: 99%

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Does National Culture Impact Capital Budgeting Systems?

Graham

Sathye

2017

AABFJ

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“…The study of Bureaucracy Reform in the Directorate General of Tax (Wihantoro, Lowe, Cooper, & Manochin, 2015) shows that the clash between the process of reform and cultural aspect in Indonesian government institution may reflect the inapplicability different setting used in adopted reform. It means that the reform agenda constructed by national policy and institutional operational procedure sometimes do not fit to the bureaucratic culture from the institutions.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

Bureaucracy Reform Deficit in Indonesia: A Cultural Theory Perspective

Pratama¹

2017

JPAG

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The motivation of this paper is to identify the possible unintended consequences of reform program to modernize public administration in Indonesia through cultural theory looking glass. The cultural perspective matters to understand the context of reform-based implementation and the setting of society where public sector reform occurred. Applying cultural theory perspective, four patterns of unintended consequences in Indonesia's bureaucracy reform are proposed to aid the analysis of reform deficit pattern. I name reform inertia for fatalist, formalistic reform for hierarchies, benefit-based reform for individualist, and conformity-based reform for egalitarian typed-organisations. This framework gives an alternative outlook to address potential negative effects as well as unintended consequences of bureaucracy reform in which reform advocates or public administrators could consider to anticipate in the process of reform.

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“…5 The big volume in each giving, also couldn't guarantee that children under five had received high calorie and protein intake. 24 The big volume yet diluted concentration will lead to satiety but the nutritional value is low. This case considerably triggered not optimal body weight gain in children under five, although the supplementary food could be eaten up.…”

mentioning

confidence: 99%

The influence of supplementary feeding by local food and 123 milk toward increasing the nutritional status of 12-24 months children with undernutrition status in southeast Sulawesi province, Indonesia

et al. 2015

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Background: Until now, the case of energy protein malnutrition in children is still high in Indonesia. Kendari city, one of the areas in Indonesia with high prevalent of this disease, has a significant increase which risen from 9.2% in 2006 to 15.1% in 2007. Methods: This was an experimental study that was under taken for 30 days. Sample of research was undernutrition children 12-24 months age that came from Puskesmas Puuwatu area and Perumnas in Kendari City that collected by simple random sampling technique. 16 children under five in the Puskesmas Puuwatu area received local food intervention and 16 children in the area of Puskesmas Perumnas received 123 Milk intervention. Results: There was significant difference in the Mean of body weight differences before and after intervention between children group that was given Local food and 123 Milk (p=0,032. Analysis with using paired t test indicated the differences between Z-Score value with BW/A and BW/H index before and after treatment in the children group that received local food intervention (p=0,000). In the children group that received 123 Milk intervention, the analysis result of Z-Score value with BW/A index before and after intervention indicated that there was not any significant difference (p=0,084), while the analysis of Z-Score value of BW/H index before and after intervention indicated the existence of significant different (p=0,000). The analysis that used independent t test did not indicated the significant difference of Z-Score value with BW/A and BW/H index after the intervention between children group that received Local food and 123 Milk intervention. Independent t-test analysis toward difference Mean of Z-score value with BW/A index indicated that there was significant difference between children group that received Local food and 123 Milk intervention (p=0,025). Analysis result toward difference Mean of Z-Score value with BW/H indicated the existence of significant difference between two group of intervention (p=0,028). Conclusions: Supplementary feeding by local food has better result in the increasing of body weight and Z-Score value than the giving of 123 Milk.

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Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax

Cited by 45 publications

References 63 publications

Does National Culture Impact Capital Budgeting Systems?

Does National Culture Impact Capital Budgeting Systems?

Bureaucracy Reform Deficit in Indonesia: A Cultural Theory Perspective

The influence of supplementary feeding by local food and 123 milk toward increasing the nutritional status of 12-24 months children with undernutrition status in southeast Sulawesi province, Indonesia

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