SciRepID - Scientific Publication Search

Publication Search

41,520 articles from 397 journals · 1,447 citations tracked

Showing 1-20 of 24

Analytics

Aura Kalisha; Maidir Riwanto; Dony Giatman; Parningotan Malau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Damun Damun; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

Dio Bella Yung; Afni Nooraini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study investigates collaborative governance in road infrastructure repair in Pekanbaru City, Riau Province, driven by the urgent need to address the high number of damaged roads and the limitations of local government capabilities. Utilizing a qualitative method with a descriptive approach, data were gathered from interviews with five stakeholders, field observations, and supporting documents. The study applies collaborative governance theory by Emerson and Nabatchi to analyze road repair efforts in Pekanbaru, highlighting effective collaborative dynamics. Key findings reveal the establishment of a Coordination Team, role clarity, trust, and commitment among stakeholders as factors of success. Essential contributing elements include shared cooperation needs, consequential incentives, leadership support, and sufficient resources. However, challenges such as a volatile political climate, unequal information distribution, and power imbalances pose barriers to collaboration. Overall, the study concludes that collaborative governance in Pekanbaru's road infrastructure enhancement has yielded positive outcomes but calls for improvements in transparency, communication strategies, and the establishment of an integrated information system for effective progress monitoring. Additionally, independent oversight mechanisms are recommended to sustain equitable role distribution and responsibilities among all parties involved.

Alex Suhartanto; Weppy Susetiyo; M. Taufan Perdana Putra

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

Pesulima, Eunike; Roberto Octovianus Cornelis Seba; Christian H. J. de Fretes

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research analyzes the Indonesian government’s policy responses to combating Illegal, Unreported, and Unregulated (IUU) Fishing in the Arafura Sea during 2023-2024, focusing on the case of the Run Zeng 03 and Run Zeng 05 vessels. These foreign-flagged vessels, owned by a Chinese company but registered under the Russian flag, were involved in illegal fishing and human rights violations against Indonesian fishery crew members. Using a qualitative descriptive approach supported by literature studies and official government data, this research analyzes how Indonesia implemented its maritime sovereignty through legal enforcement, inter-agency coordination, and international maritime diplomacy. The findings reveal that Indonesia’s measures, such as vessel monitoring AIS/VMS technology, law enforcement through arrests and seizures, and diplomatic engagement with flag states reflect a progressive but still reactive approach. The study identifies key challenges, including limited foreign authorities. This research highlights the need for an integrated policy framework that combines hard power (law enforcement and patrols) with soft power (international cooperation, economic diplomacy, and labor protection). The study concludes that a comprehensive and collaborative approach is essential to strengthen maritime governance and ensure sustainable, equitable management of Indonesia’s marine resources.

Heni Riswanti; Toto Tohir; Alma Lucyanti

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

Triatmi Puji Hastuti; Dessy Purnamasari; Mintasih Indriayu; Salman Alfarisy Totalia

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).

I Gede Yoga Esa Mahendra; I Wayan Landrawan; Ni Ketut Sari Adnyani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role and optimization strategies of Pecalang Segara in monitoring fishing activities that contribute to coral reef ecosystem degradation in the Traditional Village of Pemuteran, North Bali. Pecalang Segara is a customary security institution that holds social legitimacy and customary authority in maintaining order within coastal areas. This research applies an empirical legal approach using a qualitative descriptive method. Data were collected through field observations, interviews with customary leaders and coastal communities, and a literature review of environmental laws and related regulations. The findings indicate that Pecalang Segara plays a strategic role in supervising fishing activities based on local wisdom, particularly in preventing destructive fishing practices that damage coral reefs. However, the effectiveness of this role remains limited due to insufficient technical capacity, low environmental legal awareness, and weak integration between customary law and formal legal systems. The study highlights the importance of strengthening Pecalang Segara through environmental education, regulatory-based monitoring training, and institutional coordination with local government authorities. The integration of customary law and national environmental law is expected to establish a sustainable community-based marine monitoring model capable of effectively protecting coral reef ecosystems and supporting environmental governance in coastal areas.

Fitria Nopita; Monalisa Febrianti; Muhammad Farhan Arazi; Rahmayani Kurnia Sari; Sastri Darmitha +5 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Environmental cleanliness is a critical factor in the effective management of nature-based tourist destinations, as it strongly shapes tourists’ perceptions of destination quality, comfort, and overall attractiveness, as well as their intention to visit and revisit. This study aims to examine the extent to which environmental cleanliness influences tourists’ visit intention in the Harau Valley tourism area (Lembah Harau), Kanagarian Tarantang, Harau District, Lima Puluh Kota Regency. The research employed a quantitative survey method by distributing structured questionnaires to 50 tourists during their visit to Lembah Harau. The variables measured include tourists’ perceptions of environmental cleanliness, such as waste management practices, sanitation conditions, and the availability of waste disposal facilities, as well as visit intention indicators, including intention to return and willingness to recommend the destination to others. The findings highlight the importance of maintaining a clean environment to enhance tourists’ positive behavioral intentions. The implications of these findings suggest that destination managers and local government authorities should consistently enforce cleanliness policies, strengthen integrated waste management systems, and provide adequate sanitation facilities to enhance the attractiveness of Lembah Harau and support sustainable tourism development, without neglecting the need for continuous monitoring, evaluation, and improvement in these areas.

Arnoldus Yansen Seran; Nurianto Rachmad Soepadmo; Kadek Fredi Andrika Adantara

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

Putu Sherly Chandra Sasmitha; Ni Gusti Agung Ayu Mas Tri Wulandari; Ni Nyoman Juwita Arsawati; Putu Eva Ditayani Antari

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The advancement of information technology has brought significant changes to society but also generated new crimes, such as online child sexual exploitation (cybersex trafficking). This study examines this phenomenon by focusing on the live streaming application "HOT51," which is frequently used as a medium for child exploitation. The research employs a qualitative descriptive analysis method based on secondary data from official reports and related literature. Findings indicate that the easy access to modified APK applications facilitates sexual exploitation of children, the most vulnerable group. Indonesian regulations already address child protection, but implementation faces challenges such as low digital literacy and weak supervision of digital platforms. This study emphasizes the need for tightened monitoring, digital literacy education, and active parental roles to reduce the risk of sexual exploitation in the digital realm. The contribution lies in enhancing understanding of child protection challenges in the digital era and highlighting the importance of adaptive regulations and multi-stakeholder cooperation to safeguard child rights and safety.

Odi Salsabilla Kirana Fitri Sudrajat; Ikomatussuniah Ikomatussuniah; Rila Kusumaningsih

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.

Siti Nurul Aisyah; Achmad Nashrudin Priatna; Noerma Kurnia Fajarwati; Rizqi Fitrianti; Arfian Suryasuciramdhan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine the communication strategies implemented by the Regional Indonesian Broadcasting Commission (KPID) of Banten in educating and engaging the public in monitoring local television content. The research employed a qualitative approach with a descriptive study method. Data collection techniques included in-depth interviews with KPID Banten commissioners and community members, observation of socialization activities, and document analysis. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that KPID Banten applies educational and participatory communication strategies through the socialization of the Broadcasting Behavior Guidelines and Program Standards (P3SPS), publications on social media, and public discussion forums. The community actively contributes by reporting broadcast violations and participating in media literacy activities. However, challenges such as low media literacy and limited understanding of broadcasting regulations remain obstacles. This study recommends enhancing collaboration among KPID, local governments, and community groups to strengthen participatory-based broadcast monitoring.

Kartika Kartika; Eka Susilawati; Fithrotul Kalimah; Rizqi Fitrianti; Arfian Suryasuciramadhan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of communication in Customer Relationship Management (CRM) systems in creating customer satisfaction at PT Bangkit Jaya Teknik Indonesia, a business-to-business (B2B) cold storage installation service company. The research background lies in the increasing number of customer complaints during 2022–2024, mainly due to delayed responses, suboptimal after-sales service, and the absence of a centralized communication record system. This study employed a qualitative approach with a case study design. Data were collected through observation, semi-structured interviews with internal parties (marketing project, project manager, project PIC) and customers, as well as company archival documentation. The findings reveal that responsive, open, and two-way communication plays a significant role in enhancing customers’ sense of being valued, trust, and loyalty, which ultimately fosters satisfaction. However, communication barriers such as delays in after-sales service, gaps between customer expectations and company procedures, and the lack of a communication database remain major challenges. To overcome these, the company has initiated strategies including the development of a customer communication database, improved after-sales monitoring, and the adjustment of communication standard operating procedures to align with customer needs. These results reinforce the relevance of Relationship Management theory and the IDIC model, both of which emphasize communication as the core of CRM. Theoretically, this study contributes to organizational communication studies, while practically, it provides recommendations for B2B service companies to prioritize communication in CRM strategies to strengthen customer satisfaction and loyalty.

Ilman Fathony Martanegara; Rini Irianti Sundari; Chepi Ali Firman Zakaria

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research explores the legal protection of domestic doctors in Indonesia in response to the increasing utilization of foreign doctors (FDs) within the framework of knowledge transfer aimed at improving healthcare services. With the enactment of Law No. 17 of 2023 on Health, the Indonesian government provides space for foreign doctors to practice with simplified licensing procedures, raising legal concerns regarding legal certainty, professional equality, and the rights of patients to clear and honest communication. This study uses normative juridical methods with statutory and conceptual approaches to analyze the legal framework surrounding this issue. The findings show that the implementation of simplified requirements for foreign doctors potentially threatens the professional standing of local doctors and risks violating patient rights. Recommendations include strengthening legal instruments and monitoring mechanisms to ensure that knowledge transfer objectives are met without compromising legal protection and healthcare quality. The legal framework provided by Law No. 17 of 2023 allows foreign doctors to practice with more straightforward licensing processes, but it raises concerns regarding the adequacy of regulatory oversight. Local doctors fear that the simplified procedures for foreign doctors may not guarantee the same level of competency, accountability, and ethical standards. Furthermore, the presence of foreign doctors could lead to a disparity in professional treatment and recognition, undermining the integrity of the medical profession in Indonesia. This study explores how these legal issues intersect with the broader goals of patient protection, ensuring that all medical practitioners, regardless of nationality, adhere to the highest standards of care and ethical conduct. The role of patient rights in this context is critical, as patients must receive clear and honest communication about the qualifications of the doctors treating them, ensuring their right to informed consent is upheld.

Nida Nurpadilah; Dini Yuliani; Regi Refian Garis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

Ahmad Pahmi; Hartanto Hartanto; Uyan Wiryadi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

One example of a case of falsified documents in the issuance of overlapping land certificates occurred in East Luwu Regency and was raised in court through Decision Number 90/Pid.B/2020/PN MII. In this case, it was discovered that land certificate falsification was carried out by a land mafia, resulting in the emergence of two certificates for the same plot of land. This practice not only harms the legitimate owner but also creates laws and gives rise to complex agrarian conflicts. This research uses a normative juridical method, with an approach based on laws and court decisions. The results show that the preservation was an intentional act carried out by one party, with the aim of controlling land rights that did not belong to him. In the decision, the perpetrator was found guilty and sentenced because it was also proven to have falsified documents, as stipulated in Article 263 of the Criminal Code (KUHP). From this case, it can be concluded that law enforcement against overlapping duplicate certificates is very important to ensure legal certainty and protection. Protection efforts for land rights holders are carried out through a land registration process that complies with procedures based on Law Number 5 of 1960 concerning the Principles of Agrarian Law. Compliance with these procedures can provide a strong basis for identifying legitimate rights holders and preventing future damage, including cases of overlapping certificates caused by document falsification. To prevent the recurrence of similar cases, it is necessary to improve the monitoring system and digitize land data comprehensively by the National Land Agency (BPN). An integrated digital-based land system can minimize the opportunity for the issuance of duplicate certificates for a single plot of land, because all land rights data can be accessed and disclosed transparently and in real time.

Eimanisura Sinaga; Rindu Basnella; Rehuelli Madiya; Veronica Rompas

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The development of information technology has had a significant impact on the healthcare sector, particularly in improving the efficiency and quality of services. Technologies such as Big Data and the Internet of Things (IoT) enable the collection and analysis of large volumes of medical data as well as real-time patient monitoring. This study aims to analyze how the integration of Big Data and IoT can enhance the quality of healthcare services, with a focus on their impact on patient care and hospital operational efficiency. The research method used is a literature review, involving the collection and analysis of data from various sources such as scientific journals, articles, and related research reports. The results indicate that hospitals that have implemented these technologies have experienced significant improvements in several aspects, including increased diagnostic accuracy, reduced service delays, and more efficient resource management. Real-time patient monitoring through IoT devices enables faster medical decision-making, while Big Data analytics helps predict disease patterns and medical needs. However, the challenges faced include data security issues, infrastructure limitations, and shifts in healthcare practice paradigms. In conclusion, the integration of Big Data and IoT can improve the quality of healthcare services, but addressing the existing challenges is essential to optimize its implementation in the healthcare sector.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

Maria Fenansia Ngao; Laurensius P. Sayrani; Alfred O. Ena Mau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the Capacity of the New Village Government Apparatus in Takatunga I Village, Ngada Regency. The method used in this research is a qualitative method with a case study approach. The theory used in this research is the theory of Apparatus Capacity according to Asrori which highlights three abilities, namely basic ability, management ability and technical ability. Informants who became research sources amounted to 12 people. The data sources used are primary data and secondary data. Data collection techniques in the research are interviews, observation, documentation and literature study. Data analysis techniques used in the research are data reduction, data presentation and conclusion drawing. The results showed that the basic skills possessed by the apparatus in Takatunga I Village were inadequate, most of the apparatus did not know the basic fundamentals of village government, their main duties and functions. In addition, Takatunga I Village does not yet have a village profile and village government organizational structure. The management skills possessed by Takatunga I village officials are still very limited; there are still complaints from the community about the services provided, because there is only one official who can operate a computer. In addition, although monitoring is limited to monitoring development, evaluation in Takatunga I Village is still limited to reporting every semester. The financial disbursement process is well done, but the accountability aspect is still less than optimal. The technical capabilities of the Takatunga I Village apparatus are quite good, despite having limited facilities and mastery of technology such as computers.