Soft Systems Methodology Research Articles

KONSTRUKSI MODEL OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH GUNA MEWUJUDKAN TRANSPARANSI PERENCANAAN PAJAK

This study presents ideas about the construction of policies under the authority of the Directorate General of Taxes (DGT) in response to recommendations issued by the OECD regarding how to deal with aggressive tax planning related to the current era of globalization. The tax avoidance practice is known as the Base Erosion and Profit Shifting (BEPS) which is allegedly rampant by taxpayers (WP), especially for the Multi National Company (MNC). The impact of the BEPS practice is the loss of state revenues experienced by almost every country, especially developing countries. This is a major concern for developing countries because tax revenues are an important component of government revenues to encourage development. The OECD BEPS action plan issued at the G20 meeting in Moscow Russia in July 2013 had 15 action plans. In this case, the Indonesian Government has not implemented all the recommendations for the OECD BEPS action plan. One recommendation that has not been made is the OECD BEPS action plan 12 concerning Mandatory Disclosure Rules (MDR). MDR here is about the disclosure of the company's strategies regarding tax planning. This is necessary because there must be tax planning transparency carried out by WP. This condition is closely related to Human Activity Systems, which are purposeful activities. Therefore the writer studied it with an action-based Soft Systems Methodology (SSM) approach with the category of research interest.
 
 Keywords: BEPS, aggressive tax planning, mandatory disclosure rules, action-based SSM, research interest

A supporting framework for estimating trade-off between cost and availability at equipment level: development and application in the aircraft MRO industry

This article aims at the development of a generic framework for estimating trade-offs between cost and availability at the equipment level due to corrective maintenance in aircraft maintenance, repair, and overhaul (MRO). The research focuses on closed-loop learning, testing, and validating the proposed framework in a South Asian military aircraft MRO organization. The methodological development of this study is based on soft system methodology through practice-based research. A dynamic simulation has been used to represent the trade-off between availability and cost after the study of more than five hundred corrective maintenance cases for impact analysis. The developed model has been tested for the fix, Gaussian, and triangular distribution in an aircraft MRO shop to calculate the liquidity damage cost due to delivery overrun of equipment. Simulation results of multiple queues indicate that input distribution plays a significant role in the trade-off between the cost and availability of LRUs in aircraft MRO. Academically, this is the first study focussing on the impact of multiple queuing distributions on cost and equipment availability in military aircraft MRO. The proposed framework may help in more precise projection in MRO scheduling, benchmarking, and decision-making while signing the commercial contract between the original equipment manufacturer and the customer.

Designing strategy formulation in the midst of uncertainty in digital citizen engagement: A critical reflection of the application of Design Science Research augmented by Soft Systems Methodology to the design of strategy formulation

AbstractThis manuscript details a critical reflection on how Design Science Research (DSR) was applied to the guided development and implementation of a strategy formulation process for a civic tech project called MobiSAM, which was executed in a marginalized local government context. It also demonstrates how the application of DSR is augmented by Soft Systems Methodology (SSM), to ensure that the unstructured properties typically present in multi‐stakeholder deliberation (required in civic tech project strategizing) are accounted for in the strategy formulation exercise. To underpin this critical reflection on the emergence and application of the civic tech project strategy framework (the artifact), pragmatist interpretivism is employed. This qualitative paradigm underpinning the critical reflection supports better understanding of strategy related challenges primarily through participant observation and interviews with actors in the civic tech context. The findings reveal that for an unstructured problem like civic tech project strategizing, SSM is particularly instrumental to the application of four DSR guidelines, namely—problem relevance, design evaluation, research contribution and communication of DSR.

Towards a Holistic Perspective on Future Transportation Systems: A Swedish Case and a Conceptual Framework

Critical infrastructure systems—such as transportation—are the backbone of society. Infrastructure development can thus be acknowledged as a common societal concern in the field of governance, and its recognition as a policy problem is crucial to proper decision making. This study aims to build an in-depth understanding of the multi-level system concerned with transportation and applies a soft systems methodology to structure the investigation. The system analysis and conceptual modelling rests on publicly available documents and policies, group meetings and a workshop with stakeholders from the local, regional and national levels. The paper provides a thorough analysis of the Swedish transportation system through public policy and the perceptions of municipal officials. In addition, it proposes a novel conceptual framework of the transportation system, including a detailed discussion of stakeholders, activities and perspectives. Although transportation is vital for many stakeholders, improving only transport infrastructure does not guarantee regional growth. Therefore, the proposed framework constitutes a novel basis for constructive dialogue among concerned parties regarding improvements to transportation. Thereby, the paper provides an understanding of a society’s transportation system that can be used to inform agenda setting for critical infrastructure governance. Further discussion in the scientific community and with officials entrusted with public administration could further validate and deepen the proposed understanding of the perspectives and constraints in the examined context and beyond.

Application of Soft System Methodology for Modelling Institutional Strengthening of Salt Farmers

Salt farmers (smallholders) are the main actors in the production cycle of the national salt supply chain. However, they still face various problems regarding production technology, productivity, quality, market prices, product absorption by industry, access to capital, and incentives. Strengthening their institutional capacity requires collaboration and support from the government and other actors along the supply chain. This study aims to develop a model of institutional strengthening of salt farmers by applying a soft systems methodology. The institutional strengthening model was developed in three forms, i.e., the establishment of a salt farming corporation, the formation of cooperatives, and the revitalization of the salt farmer association. Various individual actors are involved, assessed, and then integrated into this model. The suggested strengthening model involves cooperatives and/or BUMDes (village-owned enterprises), farmer groups, and processing factories supported by government and financial institutions with partnership programs.

A conceptual model for energy management in the steel industry: A Soft System Methodology (SSM) approach

This paper aims to use Soft Systems Methodology (SSM) to develop the steel industry's energy management framework. It proposes a soft system approach to analyze the complex situation of developing a support system for energy management. This approach consists of identifying the system scope, discovering underlying problems within, deriving a conceptual model from the complex situation, and identifying possible actors and activities to bring the conceptual model closer to reality. The identified activities could serve as a guideline for designing and developing an effective energy management framework in the steel industry. The result might also be further developed to drive the feasible, desirable changes into real implementation strategies and action plans. Currently, there is very limited SSM academic research in energy management. Hence the researchers sincerely hope that this study might help to drive the SSM methodology application in this field, in conjunction with the body of knowledge of Industrial and Systems Engineering (IISE).

Socio-ecological Risk Mitigation in the Construction of the Sicincin-Padang Toll Road, West Sumatra

Although infrastructure development aims to improve the welfare of the whole society, it poses adverse environmental effects in practice. One of such developments carried out by the Indonesian government is the trans-Sumatra toll road, which created social and environmental problems, particularly on the Sicincin-Padang toll road in West Sumatra. The affected communities in this province lost their homes, agricultural land and livelihoods to lifestyle changes. One of the villages experienced significant flooding due to large water discharge after clearing the land. Therefore, this research aims to explain the mitigation of socio-ecological risks in developing toll road infrastructure in West Sumatra. This research was carried out using the multi-method approach with qualitative and quantitative data analyzed by CATWOE analysis. The results explained that the construction of toll roads in West Sumatra has social and environmental impacts. Social and ecological risk mitigation is carried out by formulating policies through a soft system methodology (SSM) by involving many parties, especially affected communities, in decision-making.

Hunger hero mobile application: applying soft system methodology at a local orphanage

Hunger hero mobile application: applying soft system methodology at a local orphanage

Towards an agent-based model using a hybrid conceptual modelling approach: A case study of relationship conflict within large enterprise system implementations

ABSTRACT An often-overlooked activity within the design and development of computational models for socio-technical systems, is the development of a comprehensive conceptual model defining the scope of the model with respect to actors, technical resources, environment and abstraction level. With specific reference to modelling large IT and IS implementations, this incurs the added challenges of dealing with qualitative information relating to project scope and implementation processes, along with quantitative and qualitative information regarding the social network of the project resources and emergent behaviours that result from interactions between them. Our approach involves a Multi-Paradigm Hybrid Study to develop a Cross-Disciplinary Hybrid Model of relationship conflict within an enterprise system implementation. We identify that Soft Systems Methodology, Social Network Analysis, Unified Modelling Language are complementary approaches from Operational Research, Social Sciences and Software Engineering, that provide a powerful combination of techniques to develop hybrid conceptual models of complex socio-technical systems.

Structuring the Internationalization Problem of Tehran University by Using Soft Systems Methodology and the Best-Worst Method

هدف: طی دهه‌های گذشته، مطالعات بسیاری در خصوص بین‌المللی‌سازی دانشگاه‌ها انجام شده است. برخی از این مطالعات با اشاره به نظام‌های رتبه‌بندی، آن‌ها را منبعی معتبر برای ارزیابی جایگاه بین‌المللی دانشگاه معرفی کرده و در مقابل برخی نیز ماهیت وجودی این نظام‌ها را زیر سؤال برده‌اند. تا به امروز مطالعات اندکی با هدف ساختاردهی پیچیدگی‌های موجود در پدیده بین‌المللی‌سازی دانشگاه‌ها انجام شده است. در این پژوهش هدف اصلی ارائه مدلی ترکیبی با هدف تحلیل پیچیدگی‌های مسأله بین‌المللی‌سازی دانشگاه تهران و در نهایت درک عمیق‌تر این پدیده در راستای سیاست‌گذاری‌های بهتر در مسأله واقعی است.موارد و روش‌ها: در این پژوهش با تمرکز بر مسأله جایگاه بین‌المللی دانشگاه تهران، پس از تشریح لزوم نگاه همزمان به ابعاد مختلف پیچیدگی این مسأله، روشی ترکیبی از به‌کارگیری تحقیق در عملیات نرم و تحقیق در عملیات سخت ارائه شده و بر پایه لزوم توجه همزمان به نقش بازیگران در موقعیت مسأله‌ساز، مدل‌های ذهنی هر دسته از بازیگران استخراج شده و بر پایه آن‌ها راه‌کارهای مواجهه با موقعیت مسأله‌ساز شناسایی و اولویت‌بندی شده است. روش این پژوهش از نوع آمیخته (کیفی-کمی) بوده و در این راستا با بهره‌گیری از نظرات خبرگان موضوع و به‌کارگیری روش‌شناسی سیستم‌های نرم و روش بهترین-بدترین، راه‌کارهای مواجهه با موقعیت مسأله‌ساز شناسایی و اولویت‌بندی شده و بر پایه آن مدل مفهومی نهایی تدوین شده است. در بخش کیفی این پژوهش از مصاحبه نیمه‌ساختاریافته و روش نمونه‌گیری گلوله برفی بهره گرفته شد. بدین‌منظور خبرگان موضوع براساس یک طبقه‌بندی در دو دسته ذی‌نفعان دور و نزدیک قرار گرفتند. ملاک توقف مصاحبه‌ها رسیدن به اشباع نظری بود که پس از مجموعاً 29 مصاحبه حاصل شد. در بخش کمی این پژوهش از روش نمونه‌گیری غیر تصادفی و نمونه در دسترس بهره گرفته شد و پرسشنامه‌های استاندارد میان مصاحبه‌شوندگان بخش کیفی توزیع شد و در نهایت 26 پرسشنامه برای تحلیل نهایی مورد استفاده قرار گرفت. تحلیل‌های مرتبط با تأثیر نظرات هر دسته از بازیگران در پیکره‌بندی مدل نهایی نیز براساس داده‌های گردآوری شده تحلیل و در پایان پیشنهادات کاربردی در خصوص مواجهه با موقعیت مسأله‌ساز ارائه شده است.بحث و نتیجه‌گیری: بر پایه یافته‌های این پژوهش مؤلفه‌های اثرگذار بر موقعیت مسأله‌ساز در سه دسته عوامل اصلی، توافقی و متفرقه تقسیم‌بندی شدند. عوامل اصلی از منظر رسیدگی دارای بیشترین درجه اهمیت بوده و سایر عوامل در سطوح اولویت بعدی قرار دارند. بر پایه نتایج به دست آمده، چهار راهکار اصلی به‌منظور مواجهه با موقعیت مسأله‌ساز شناسایی شده و اقدام‌های عملیاتی متناظر با هریک پیشنهاد شده است.

An adaptive use of Soft Systems Methodology with Strategic Assumption Surfacing and Testing, Critical Systems Heuristics and Interactive Planning in a women's prison

AbstractThis study uses the two strands model of Soft Systems Methodology (SSM) with other change methodologies within a single intervention to elicit new insights into a multi‐methodology and address problems detected in a women's prison in Turkey. Evaluating the strengths and weaknesses of SSM, the study proposes to use SSM, as a core approach, with Strategic Assumption Surfacing and Testing (SAST), Critical Systems Heuristics (CSH) and Interactive Planning (IP), as subordinate methodologies. The multi‐methodology integrates group formation of SAST into the cultural and logic‐based streams of analysis of SSM. Also, it adapts assumption surfacing, dialectical debate and synthesis of SAST, boundary questions of CSH and resource planning of IP to a logic‐driven stream of inquiry of SSM. The study reports the methodological effects of this approach and examples of psychosocial services and a performance appraisal system to assist human well‐being and promote public safety in a women's prison.

Handling the Subjacent Complexity of a Resocialization Program for Inmates: A Systemic Analysis and Leverage Points

The purpose of this article is to identify the main leverage points that can accelerate the results of the resocialization program via prison work implemented in one of the states of Brazil. The research method was design science research. The main research technique was a systemic analysis, a technique belonging to the field of knowledge of the soft systems methodology. The systemic analysis mapped and listed in closed loops the factors of major influence on the program’s results. The sources of information were meetings with specialists from the prison public administration and a survey of the state population. The main deliverable of the study is a systemic map with the identification of two leverage points that, if addressed by the public administration, can remove the main obstacles to the program, the insufficient funds for investment in justice structures, and the skepticism of a large part of the population. The team of public agents responsible for managing the program validated the conclusions.

Mechanism model of technological incentives for the growth and development of small-scale Agro-industry groups in Indonesia (Case Study: Cocoa)

The Indonesian government has sporadically carried out coaching and development of small industries, in the form of technology incentives. However, this technology incentive is still misdirected, because there is no standard mechanism for providing technology incentives. Misdirected technological incentives will not strengthen the group. This study aims to build a model mechanism for providing technology incentives by the government to agro-industry groups (cacao case study). The study used a soft system methodology (SSM) approach. This study is in 11 conceptual models of the mechanism for providing incentives by the government. The key elements of the action program are sector/quadrant IV (Independent), namely determining the Leading Sector, providing technology incentives for agro-industry groups, and compiling a map of group-based cocoa industry development problems. These elements have the greatest driving power with the lowest level of dependence on other elements. This means the second and fourth institutional elements are the most important key elements.

A review of cross-border cooperation regulation for digital forensics in LATAM from the soft systems methodology

PurposeBased on this holistic model, the authors propose and analyze seven key issues related to the admissibility of digital media in cross-border trials considering four Latin American countries.Design/methodology/approachThe authors apply the modeling process of the soft systems methodology by Checkland in order to develop a holistic model focused on human situation problems involving digital media and information technology devices or systems.FindingsThe authors discuss the status of the identified key issues in each country and offer a perspective on the integration of cross-border work analyzing the contribution of these key issues to the collaboration between countries criminal cases or the use of foreign digital artifacts in domestic trials.Research limitations/implicationsIn this study, the authors assumed that the problems of official interaction between agencies of different countries are considered solved. However, for future studies or research, the authors recommend that these issues can be considered as relevant, since they are related to cross-border cooperation topics that will necessarily require unavoidable official arrangements, agreements and formalities.Practical implicationsThis work is aimed at defining and analyzing the key issues that can contribute to the application of current techniques and methodologies in digital forensics as a tool to support the legal framework of each country, considering cross-border trials. Finally, the authors highlight the implications of this study lie in the identification and analysis of the key issues that must be considered for digital forensics as a support tool for the admissibility of digital evidence in cross-border trials.Social implicationsThe authors consider that digital forensic will have high demand in cross-border trials, and it will depend on the people mobility between the countries considered in this study.Originality/valueThis paper shows that the soft systems methodology allows elaborating a holistic model focused on social problems involving digital media and informatics devices.

A Hybrid Use of Soft Systems Methodology for Developing a Framework of Evidence-Based Teaching for Hospitality and Tourism Instructors in Vietnam.

This paper adopts the hybrid use of soft systems methodology (SSM) as a process of inquiry into understanding the lack of a framework for evidence-based teaching (EBT) in hospitality and tourism education in Vietnam. By combining SSM techniques with interview data, we also develop an EBT framework for the hospitality and tourism profession. The proposed framework addresses three essential sources of evidence for teaching: (1) research-based professional and pedagogical methods, (2) industry-based materials to ensure education-industry linkage, and (3) instructors’ knowledge, experience and assumptions about their teaching roles in the classroom. This conceptual framework can be used as a guideline for conducting relevant curriculum renewal and pedagogical reforms in hospitality and tourism institutions in Vietnam.

Model Strategi Pengembangan Masyarakat Berbasis Desa Wisata di Situ Gunung Sukabumi

Community development is an activity that is planned to improve the standard of living of the community through programs that are able to develop their potential and use local institutions as a forum for collective activities. Assessment of local aspects (including local institutions) in the community in the context of the community development process can explain the position of each local aspect in the community in achieving community development goals. systems approach using Soft System Methodology (SSM). Thus, it is expected to produce a conceptual model of the HR development strategy of the actors by increasing productivity in realizing prosperity and sustainability. The sample of this research is the Situ Gunung Tourism Village Community, Sukabumi Regency. The strategy of developing human resources (HR) and tourism in the object of this research is a strategic action to create competency and quality of human resources, develop local institutions, and empower communities.

Perancangan Sistem untuk Minimasi Limbah B3 di PT. XYZ Menggunakan Pendekatan SSM (Soft System Methodology)

PT. XYZ is a company that produces pharmaceutical products for livestock. Most of the raw materials for veterinary drugs consist of B3 powder (toxic and hazardous materials). Waste from the production process is unavoidable, one of the types of waste produced by PT. XYZ is B3 powder wastes. According to the Environmental Service (DLH) B3 waste cannot be directly discharged into the environment, therefore PT. XYZ uses 3rd party services in processing B3 waste disposal. PT. XYZ produces powdered B3 waste at an average of 267.12 kg/month, the cost that must be incurred by the company to manage B3 waste and the value of loss of raw materials is Rp. 28,094,703.70/year. This study aims to design a system for the minimization of B3 waste by using a Soft System Methodology (SSM) approach. The proposed changes from this research use the 3R principle (reduce, reuse, recycle). The implementation of the proposed changes can result in cost efficiency incurred by the company for B3 waste management of Rp. 18,368,995.87/year.

Developing a framework for building maintenance: a case study of Malaysia's low-cost housing via soft system methodology

PurposeThe cost of residential building maintenance can harmfully affect low-income earners' expenditure if not checked. A customised maintenance concept via a framework will ensure efficient and proper building maintenance operations. The outcome may keep the life cycle cost down. Studies concerning the low-cost housing (LCH) maintenance concept through a framework are scarce in Malaysia. Thus, the study aims to investigate the state of LCH and develop a framework to improve LCH maintenance practices in Malaysia.Design/methodology/approachThe study adopted a soft system methodology (SSM) to comprehend Malaysia's LCH building maintenance practices. The SSM allowed an alternative approach to improve LCH maintenance practices via a developed framework. Virtual interviews were conducted with experts, and findings were presented. It was in line with the SSM seven steps.FindingsThe findings show that apart from the poor state of LCH maintenance, there is the absence of a framework to improve maintenance practices, especially in LCH across Malaysia's cities. The findings developed a framework that would reposition the joint management body and management corporation in collaboration with the proposed maintenance agency for better service delivery via substantive, technical and administrative aspects.Research limitations/implicationsThis study's data collection is restricted to Pulau Pinang, Kuala Lumpur and Johor through a qualitative research design approach. Future research is needed to consider more extensive coverage and validate the developed framework from this study via a quantitative research design.Practical implicationsApart from the conceptual model that was developed, the suggested framework can be employed by Malaysia's maintenance practitioners and policymakers as a guideline to improve LCH building maintenance practices across the cities.Originality/valueThis study examined Malaysia's LCH maintenance practices via SSM to identify the state of the houses, identify the information required and propose a suitable framework to improve Malaysia's LCH maintenance practices.

Using the Soft Systems Methodology to Link Healthcare and Long-Term Care Delivery Systems: A Case Study of Community Policy Coordinator Activities in Japan.

Due to the rapidly aging population in Japan, the government has been attempting to link the healthcare delivery system with the long-term care delivery system. However, there are complex challenges that must be overcome to link the two systems. A new methodology should be used to organize complex community challenges and propose solutions. This study aimed to visualize the unique challenges and worldviews of interested parties in each community, using the soft systems methodology (SSM). We aimed to visualize issues and clarify challenges associated with linking the healthcare and long-term care delivery systems; in turn, clarifying the thought process behind solution proposals. We gathered information regarding those who are actively linking these systems in communities in a Japanese municipality (community care coordinators) and organized the information according to the SSM procedure. By organizing information using the SSM, we were able to summarize the present situations of the community healthcare and long-term care delivery systems, visualize issues, clarify challenges associated with linking these two systems, and propose solutions. The SSM may be useful in organizing complex community information and deriving solutions.

Model based on system dynamics for project portfolio management in industries

In organizations, one of the biggest challenges lies in strategic decision-making. In the case of Project Portfolio Management, companies have been incorporating classic tools to reduce uncertainty in this process. This document proposes a new model based on system dynamics, with a different approach to classic strategic project management models. Initially a conceptual model constructed using the root definition of the "Soft System Methodology", proposed by the causal relationships proposed by Peter Chekland and Peter Senge, is proposed. Subsequently, the flow model built on the basis of what is proposed by Jhon Sterman is presented. The model translates the interactions of strategic thinking, project portfolio management, project management and production management into a mathematical model that explains the forms of growth and decline in the real system. It was applied in the Colombian poultry sector in order to validate it. The model is a virtual learning environment that reduces uncertainty in strategic decision-making associated with project portfolios.