Decentralization is frequently seen to provide an impact for the development of local government. However, for developing countries, such as Indonesia, decentralization is not adequately understood from an administrative concept or merely from the government politics. Obstacle found in local areas, such as a low index of human development, low local competitiveness and inadequate public service can become an issue by local politics to interfere local government. Two cases of local government in Indonesia, Jembrana and Banyuwangi regency can be the illustration of this matter based on the case analysis and on empirical data analysis in those two areas. A descriptive analysis revealed that Jembrana regency is successful in running its local government, that can be seen from its high innovative level. Conversely, Banyuwangi regency, despite having a blueprint of its innovative area, encounters failure in its application. Failure or success in those two areas is more heavily affected by local political intervention in those intended areas. In Jembrana, local politics does not too enormously interfere its local government, while in Banyuwangi the local politics strongly interferes.

ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi Perda Kota Malang Nomor 16 Tahun 2010 tentang pemungutan pajak hotel kategori rumah kos di kota malang. Latar belakang dari penelitian ini adalah tuntutan pemaksimalan perolehan pendapatan asli daerah sebagai bentuk proses desentralisasi di Indonesia. Pemerintah kota Malang melihat potensi sebaran rumah kos di wilayahnya sebagai dampak dari banyaknya perguruan tinggi dan potensi wisata di kota Malang dapat dimanfaatkan dengan menarik pajak dari potensi tersebut. Perlu dikaji apakah implementasi pemungutan pajak hotel kategori kos sudah sesuai dengan peraturan yang ada dan mencapai target nya. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Peneliti menggunakan metode pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil dari penelitian ini yaitu secara umum implementasi Perda Nomor 16 Tahun 2010 tentang pemungutan pajak hotel kategori rumah kos di Kota Malang sudah berjalan dengan efektif namun tidak efisien. Penyebab utamanya adalah bentuk komunikasi antara implementor dan sasaran yang belum terjalin dengan baik. Peraturan yang lebih terperinci terkait penarikan pajak hotel kategori rumah kos juga dirasa diperlukan, karena akan membantu implementor dalam menjalankan kebijakan ini yang tergolong masih baru di kota Malang. Kata Kunci: Implementasi kebijakan, Pemungutan pajak, Pajak hotel kategori rumah kos ABSTRACT This study aims to determine the implementation of Local Regulation No. 16 Year 2010 on hotel taxation, boarding house category in Malang city. The background of this study is the maximization demands acquisition of local revenue as a form of decentralization process in Indonesia. Malang city government saw the potential distribution of a rooming house on its territory as a result of the many universities and the potential for tourism in the city of Malang can be used to collect taxes from this potentiality. Need to assess whether the implementation of tax collection kos hotels category is in

Purpose To introduce new initiatives in combating money laundering and related corruption in the capital market sector through international cooperation between Indonesia and Australia. Design/methodology/approach This study used qualitative research methods. Data were obtained through observation, interviews and secondary data analysis. Primary and secondary data were then analyzed with an interactive model. Findings The Indonesian capital market is at high risk of being used as a means of laundering corrupt money. Our analysis found a major obstacle when investigators and prosecutors have handled money laundering cases conducted in the capital market because they have not had enough knowledge related to the capital market and its business processes. Originality/value This article is expected to add to the literature on handling money laundering from corruption carried out in the capital market. It describes best-practice efforts undertaken by Indonesia and Australia.

This type of descriptive research using qualitative methods aims to describe and analyze the implementation of inclusive campus service management (planning, organizing, actuating, controlling) and service quality for students with disabilities at Universitas Brawijaya as an Inclusive Campus along with the supporting factors and obstacle factors of services. The results showed that the service management of the Inclusive Campus at PSLD UB has been running well, preparing competent human resources and caring for students with disabilities, implementing work programs that support services for students with disabilities (recruitment of volunteers, providing counseling and companion tutors), conducting socialization and disability awareness training for academicians, and actively providing studies on disability issues. Inclusive Campus Services in terms of quality dimensions of public services are implemented quite well; including reliability, responsiveness, assurance, empathy, and physical evidence of services. The several obstacles in the implementation of the services are; the availability of facilities and infrastructures based on the Universal Design, the weakness of planning and supervision process in the building development that are friendly for people with disabilities.

In the interaction of industrial relations, there will be differences in thinking between the company management and workers that can cause industrial relation disputes. Such conflicts are commonly known as industrial relations disputes. In this regard, it is expected that the government be able to create a good environment in the industrial sector in order to resolve conflicts or disputes that occur in industrial relations or minimize possible conflicts by linking to relevant agencies in the employment sector. Efforts and supports are necessary to resolve industrial relations disputes/conflicts for the continuity of the company's business, the life of workers and their families, and the stability of the national economy. This study is aimed at describing and analyzing 1) conflict management in the process of dispute resolution in Industrial Relations in Pasuruan Regency and 2) the role of the Manpower Agency in resolving industrial relations in Pasuruan Regency in the perspective of Conflict Management.