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"Abstract. This research studies the influence of gift remuneration to the services quality of The State ExchequerService Office (KPPN) Jakarta I. Remuneration represents one part of the bureaucracy reform programs. KPPNrepresents the sample office specified by the Department of Finance to administer public service reform programs.The research uses quantitative approach and the method of survey. The result of the research indicates that theremuneration can give motivation to the officers to increase their performance. The achievement is marked by thegood performance service (service excellent). The program of remuneration run by the Department of Financecan be operated at direct interconnection with other governmental institutions, especially with the public service. "

"Penelitian ini hendak menunjukkan bahwa pengaruh fasilitas kerja dalam iklim organisasi di lingkungan pemerintah memiliki pengaruh terhadap kualitas pelayanan publik. Hal ini dilatari olehtuntutan publik kepada pemerintah dalam hal ini Polri untuk semakin jeli dalam mengakomodasi kepentingan publik atas produk pelayanannya. Tujuan penelitian ini, memokuskan kepada fasilitas kerja utamanya bangunan Kepolisian Tingkat Sektor (Polsek)dan iklim organisasi yang nyaman bagi anggota Polsek dalam meningkatkan kualitas pelayanan publik. Melalui pendekatan metode kualitatif dan kuantitatif, proses pengumpulan data pada bulan Peberuari–Maret 2021. Pengumpulan dataprimer melalui wawancara dan observasi langsung, sedangkan data sekunder melalui penyebaran kuesioner kepada anggota Polsek. Hasil penelitian ini untuk mengetahui kondisi yang ada dan diselaraskan dengan pendekatan pendekatan konsep fasilitaskerja, iklim organisasi, dan kualitas pelayananuntuk dirumuskan rekomendasi kepada Kapolri dalam rangka memberikan manfaat terhadap perubahan fasilitas kerja yang lebih baik guna meningkatkan kualitas pelayanan publik."

"This research studies the influence of gift remuneration to the services quality of The State Exchequer Service Office (KPPN) Jakarta I. Remuneration represents one part of the bureaucracy reform programs. KPPN represents the sample office specified by the Department of Finance to administer public service reform programs.The research uses quantitative approach and the method of survey. The result of the research indicates that the remuneration can give motivation to the officers to increase their performance. The achievement is marked by the good performance service (service excellent). The program of remuneration run by the Department of Finance can be operated at direct interconnection with other governmental institutions, especially with the public service"

"Abstract. This research aims to analyze the quality of subdistrict public services in decentralization era, identifyservices dimensions or attributes that are prioritized by subdistrict for a better performance, and conduct comparativestudy to analyze whether a subdistrict with larger delegated authorities has a better quality of public services. The analysiswas conducted using the Service Quality (ServQual) that had been developed into Importance Performance Analysis (IPA).The research was conducted through surveys in two locations i.e. Katapang Subdistrict in Bandung and Dramaga Subdistrictin Bogor, on three types of services namely 1) civil administration/registration services 2). Business license services and 3).Building construction license services.The research result showed that although the subdistricts had legally and formallyshifted into local government institution, the quality of public service performance is still not optimal. This was indicatedby the lower performance index as well as the importance index of the respondents for both subdistricts, in other wordsthere were gaps between respondents perception and respondents expectation on public service quality"

"Abstract. Citizen participation is a manifestation of people empowerment, an effort to improve people’s abilityin decision making, as well as an attempt to control society’s own future. Local government in Semarang isaware of such urgency of participation and thus establishes the Center of Public Service Complaint Management(CPSCM) as an institution to coordinate, implement, and manage people’s complaints of public service. Thisresearch uses qualitative approach with Amstein’s ladder of citizen participation, and Burns, Hambleton &Hogget’s ladder of citizen empowerment as the main theories. This research aims to analyze factors thatinfluence the effectiveness of CPSCM as an instrument of citizen participation in public service; as well as tocreate an alternative solution to improve citizen participation. The research shows that there are five factorsinfluencing the effectiveness of CPSCM, i. e. accommodative leadership particularly that of Semarang City’smayor; local constitution and regulation; the role of civil society, mainly non-governmental organizations; andspecial events. This research also suggests some alternative solutions to improve citizen participation, such as:socializing the existence of CPSCM and establishing more transparent management of complaints; involvingLocal Representative Council to gain stronger legality of CPSCM; thoroughly evaluating the contribution ofCPSCM for society and the government; encouraging more academic study on such complaints managementinstitution. "

"Abstract. The aim of the research is to analyze how the service quality can affect customer’s satisfactionin shaping costumer’s loyalty. The research is quantitative and uses non-probability purposive samplingtechnique. The instrument of the research uses questionnaires which were analyzed with Structural EquationModeling. The result of the research shows that the five dimensions, i.e. physical evidence, empathy, reliability,quickness, and guaranty positively affect the service quality. The other results show that customer’s satisfactionis a preceding factor of customer’s loyalty. The direct effect of service quality on customer’s loyalty does notsustain the research, since the researcher did not find any significant direct relation between service qualityand customer’s loyalty."

"Penelitian ini bertujuan untuk menganalisis determinan dan dampak kualitas pelaporan keuangan Pemerintah Daerah (LKPD), khususnya pengaruh temuan audit dan tindak lanjut rekomendasi audit terhadap kualitas LKPD serta pengaruh kualitas LKPD terhadap kualitas pelayanan publik dan keputusan pemangku kepentingan baik dalam berinvestasi, membayar pajak daerah maupun memilih kembali petahana. Penelitian ini dilakukan pada pemerintah Kabupaten/kota di seluruh Indonesia, dengan menggunakan data tahun 2016 untuk pengujian utama dan data tahun 2014-2016 untuk pengujian sensitivitas. Terkait dengan determinan kualitas LKPD, hasil penelitian ini menunjukkan bahwa temuan audit berpengaruh negatif terhadap kualitas LKPD, sedangkan tindak lanjut rekomendasi audit berpengaruh positif terhadap kualitas LKPD. Sementara itu, terkait dengan dampak kualitas LKPD, hasil penelitian ini menunjukkan bahwa selain berpengaruh positif terhadap kualitas pelayanan publik, kualitas LKPD juga ditemukan berpengaruh positif terhadap keputusan pemangku kepentingan, terutama dalam berinvestasi dan membayar pajak daerah. Tidak ditemukan adanya pengaruh yang signifikan kualitas LKPD terhadap keputusan masyarakat daerah dalam memilih kembali petahana. Hasil penelitian ini berimplikasi pada pentingnya upaya peningkatan kualitas LKPD bagi Pemerintah Daerah, yang mana tidak hanya diharapkan dapat mewujudkan akuntabilitas semata, namun juga sekaligus dapat meningkatkan kebermanfaatan pelaporan keuangan bagi peningkatan kualitas pelayanan publik dan pengambilan keputusan para pemangku kepentingan Pemerintah Daerah.

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This study aims to analyze the determinants and impacts of the quality of local government financial reporting (LKPD), in particular, the effect of audit findings and follow-up audit recommendations on the quality of LKPD and the influence of the quality of LKPD on the quality of public services and stakeholder decisions both in investing, paying local taxes and re-electing incumbents. This research was conducted at district/municipal governments throughout Indonesia, using 2016 data for the main test and 2014-2016 data for sensitivity testing.

Related to the determinants of the quality of the LKPD, the results of this study indicate that the audit findings have a negative effect on the quality of the LKPD, while the follow-up to the audit recommendations has a positive effect on the quality of the LKPD. Meanwhile, related to the impact on the quality of LKPD, the results of this study indicate that in addition to having a positive effect on the quality of public services, the quality of LKPD is also found to have a positive effect on stakeholder decisions, especially in investing and paying local taxes. There was no significant effect on the quality of the LKPD on the decision of the local community to re-elect the incumbent.

The results of this study have implications for the importance to improve the quality of LKPD for local governments, which are not only expected to achieve accountability, but also to increase the usefulness of financial reporting for improving the quality of public services and decision making for local government stakeholders."