Publication Search

The MBKM internship program provides students with the opportunity to be directly involved in public service activities within government institutions. Through placement at BPPRD Palangka Raya City, the student was assigned to the service counter for advertisement tax and waste retribution. Activities included recording taxpayer data, scanning documents, archiving files, and delivering tax-related information both in person and digitally. This experience not only enhanced technical understanding and knowledge of tax administration procedures but also developed the student's discipline and communication skills. The presence of the intern contributed to smoother services, particularly in document handling and time efficiency. Overall, the internship provided meaningful learning for the student and offered real support to the institution.

The Merdeka Belajar Kampus Merdeka (MBKM) Program is a policy that provides opportunities for university students to gain direct experience in the professional world. One of its implementations is internships in government institutions. This article is based on a four-month internship undertaken by a student in the General Affairs and Personnel Subdivision of the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya City. The aim of this internship is to support office administrative services and to provide students with practical experience in public administration. The methods applied include direct observation, active involvement in administrative tasks, and informal communication with staff members. During the internship, the student participated in various activities such as recording incoming and outgoing mail, typing disposition sheets, scanning and archiving documents, meeting documentation, and distributing files between departments. The results show that student involvement not only helped reduce employees’ workload but also improved the overall efficiency of administrative services. In addition, the student gained a concrete understanding of the bureaucratic system, developed technical skills, and enhanced soft skills relevant to future career readiness. This internship demonstrates that synergy between educational institutions and government agencies can create a meaningful and applicable learning environment for both parties. 

This study aims to analyze the effectiveness of local revenue realization, particularly Regional Original Revenue (PAD), in supporting regional development programs. PAD serves as a vital indicator of fiscal independence and a primary funding source for sustainable development efforts. However, many regions still face significant challenges in optimizing PAD potential. Gaps between revenue targets and actual realization, weak retribution management, low taxpayer compliance, and poor inter-agency data integration are major obstacles to effectiveness. This study utilizes a descriptive method rooted in qualitative analysis by examining existing literature and secondary data analysis from credible sources. The findings indicate that PAD effectiveness strongly influences a region's fiscal capacity to implement development functions, especially in public service and infrastructure sectors. Therefore, policy reform, strengthening of revenue collection systems, and improvement of human resource capacity are critical strategies to achieve fiscal autonomy and sustainable regional development. The integration of religious values into strategies for optimizing local revenue (PAD) can also enhance tax awareness through spiritual and social approaches, strengthen public trust in the government, and foster development that is not only materially oriented but also grounded in ethics and social justice.

The use of criminal law in crime prevention efforts tends to only function as a treatment step for symptoms that appear, not as a tool that is able to eliminate the root causes of crime itself. Criminal law focuses on imposing sanctions on perpetrators as a form of retribution and special prevention, but often does not touch on the underlying factors that drive a person to commit a crime, such as economic conditions, social environment, and education. One of the most frequent forms of crime in society is theft, which reflects the existence of structural problems that have not been fully resolved This research uses a descriptive method of analysis. Where the analysis is carried out in accordance with the provisions of the rule of law with a conceptual approach, which refers to the provisions of the law and other legal disciplines. The type of approach in this research is carried out through normative juridical means. By doing legal interpretation associated with legislation, it also examines and tests secondary data, namely primary legal material in the form of the Criminal Code Article 362 concerning Theft, secondary legal material in the form of doctrine or expert opinion, and tertiary legal material in the form of papers, articles and others, The conclusion of this research is that theft is a criminal offense in the Criminal Code which is classified based on the method, place and conditions of its implementation. Article 362 of the Criminal Code defines theft as the act of taking property belonging to another person unlawfully for possession. In addition, there are other types of theft, such as theft with aggravation (Article 363), theft with violence (Article 365), petty theft (Article 364), and theft in the family (Article 367), each with different sanctions. Keywords : Responsibility, theft, Criminal Code.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

This study aims to evaluate various strategies for optimizing parking fees to increase their contribution to the PAD of Malang Regency. The method used is a combination of primary data collection through direct interviews with the Malang District Transportation Office and secondary data in the form of literature, laws and regulations, and data from BPS Malang District. The results showed that there are 68 official parking spots in Kepanjen, all of which are categorized as Public Parking Lots (TJU) with deposits varying from Rp10,000 to Rp300,000 per week. Planned optimization efforts include digitizing the QRIS-based retribution collection system and improving supervision through regular monitoring, applying strict sanctions, and curbing illegal parking attendants. The Malang District Transportation Office targets to increase the contribution of the parking sector to PAD by 20% per year with a target revenue from public roadside parking services by 2025. The implementation of a comprehensive optimization strategy has implications for increasing the effectiveness, transparency, and accountability of parking management so that it can make a significant contribution to strengthening regional finances.

The Village Government has a very important function in managing all resources in the Village, one of which is the potential of the village market. The Village Market is a market built and managed by the Village Government with a place of business in the form of shops, stalls and tents or other similar names. Especially the Helanlangowuyo Village Government which is provided for traders. Based on Helanlangowuyo Village Regulation Number 6 of 2016 concerning Helanlangowuyo Village Finance Article 8 concerning the amount of village market retribution. The formulation of the problem in this study: (1) How is the Function of the Village Government in managing the Senadan Village Market to increase the original village income in Helanlangowuyo Village? (2) How does the contribution of the Senadan Village Market retribution to the original village income in Helanlangowuyo Village? (3) What are the inhibiting factors of the Village Government's Function in managing the Senadan Village Market to increase PADes in Helanlangowuyo Village? This type of research is empirical legal research which is a study of legal identification and legal effectiveness so that in its preparation, field research is carried out that utilizes data supported by primary data sources and secondary data. The results of the research and discussion show that: (1) In the management of the Senadan Village Market, the Helanlangowuyo Village Government faces challenges related to the status of the market land which is still a rental system and market facilities which are still very limited. (2) The contribution of market levies from 2021 to 2023 has decreased significantly, with the total contribution decreasing from IDR 3,275,250 in 2021 to IDR 3,027,750 in 2023. (3) The management of the Senadan Village Market faces obstacles in the form of a lack of clear regulations, low quality of human resources, lack of public awareness and inadequate conditions of facilities and infrastructure.

One of the mandatory programs for students of Borneo Tarakan University is the Real Work Lecture (KKN) by combining students from various departments into one group placed in a village to carry out community service. Group 19 was placed in Sebidai Village, Tana Tidung with the aim of "Optimizing Village Development towards Independent Villages". The problems were the lack of public understanding about proper agricultural land clearing, the low knowledge in managing agricultural products (taro) into superior products, and the lack of village understanding regarding fair and reasonable retribution. The activities included socialization on the dangers of illegal land clearing, entrepreneurship training on processing taro into marketable chips and cakes, as well as the proposal of village regulations regarding retribution. The results of the activities had a positive impact, with the community being more vigilant in land clearing, taro-based products being able to be marketed, and village regulations on retribution being completed as requested by the Village Head.

Restorative justice or restorative justice, is an approach that emphasizes restoring losses experienced by victims, reintegrating perpetrators into society, and repairing social relationships damaged by criminal acts. In contrast to the retributive approach which focuses on punishment as retribution for legal violations, this research aims to analyze the concept of mediation as an alternative for resolving criminal acts from a restorative justice perspective and the effectiveness of mediation in reducing the burden on the courts and increasing the efficiency of the criminal justice system. This research is a type of normative legal research that uses a conceptual approach. The data source used in this research is secondary data. The results of this research are that mediation as an alternative for resolving criminal acts from a restorative justice perspective has great potential to create more substantive and sustainable justice. Mediation is an effective tool for reducing the burden on courts and increasing the efficiency of the criminal justice system. By providing a faster, more cost-effective and flexible dispute resolution mechanism, mediation not only helps reduce the backlog of cases in court, but also creates more satisfactory solutions for victims and perpetrators.

The payment of rental flats (rusunawa) levies managed by the Semarang Regency DPU was previously carried out in cash. The payment of the levy, which is still conventional, has problems such as late payment, arrears, risk of losing money or can be misused. For this reason, payments need to be improved through digital-based cashless e-retribution. With e-levy, residents can directly pay through banks, ATMs, or various digital platforms such as e-wallets, Qris, and Laku Pandai outlets. This study aims to identify the factors that affect the implementation of e-levy rusunawa in Semarang Regency. The method used in this study is a qualitative descriptive method. The findings of the study show that the success of digital public services in the form of e-levy payments that are ideated at the preparatory stage (June-August 2024) and operational (starting September 2024) is influenced by several supporting factors, namely: (1) Leadership support in the form of regulations and policies such as the Regent Regulation on Guidelines for the Implementation of Non-Cash Transactions in the APBD; DPRD recommendation to implement e-levy; Decree of the Head of DPU on the Establishment of an Effective Team for the Preparation of e-Levy Flats and SOPs for the Implementation of e-Levy Flats; and the Circular Letter of the Head of DPU on the Implementation of the e-Levy of Rusunawa; as well as the support of the Semarang Regency BKUD; (2) The capacity of government organizations in the form of software in the form of Bank Jateng billing centers and the capacity of human resources managers, especially the willingness of staff to learn and want to change from manual to digital levy management; and (3) The value understood by the rusunawa user community that there are benefits of digital payments, which are easier, faster and more accountable than cash transactions. This public service model with digital payments can be replicated for all types of regional tax and levy payments, especially in Semarang Regency.

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.  

This research discusses the Problems of the Existence of Swallow's Nests and the procedures and permits for their establishment in Gorontalo Regency. The method used in the research is empirical, with qualitative descriptive data analysis that describes and describes data and field facts.The results of the research show that the problems with the existence of swallow nests in Gorontalo Regency consist of; Neighbors' rights were not fulfilled when the building was erected, because the swallowtail bird's nest building, apart from being erected without the permission of the closest neighbors, was also located right near a residential area. The noise from recorded bird calls can disrupt people's activities, and the presence of bird nests does not rule out the possibility of carrying various types of diseases. The lack of permit processing, where the construction of swallow nests in the Gorontalo Regency area has not yet fully obtained a building permit, because for the construction of swallow nests there were no proposals received by the government. Triggering conflict, where it is feared that building swiftlet nests could develop bird flu, cause odors caused by swiftlet feces, the smell of rubbish used as additional food for swiftlets, disrupt air quality, and pollute residents' reservoir water. Apart from that, this conflict can occur because the owner of the swallow's nest building is not domiciled on the premises, so it becomes a problem in itself. The construction of swallow's nests in Gorontalo Regency does not comply with the procedures and permits for establishment as stated in the Decree of the Minister of Home Affairs Number 71 of 1999 concerning Guidelines for the Management and Business of Swallow's Nests, where Chapter III Article 4 is managed with the permission of the Regional Head. Apart from that, it is not yet based on Law Number 28 of 2009 regarding Regional Taxes and Retributions, as well as Regional Regulation No. 5 of 2020 concerning Swallow's Nest Tax in Gorontalo Regency. This is due to weak awareness of environmental law, the community does not understand the procedures for establishing wallet bird nests and local government outreach has not been optimal.

The long distance traveled and the lack of infrastructure such as roads and public transportation have reduced the interest of tourists to visit the Mangrove Forest Marine Tourism object. The lack of resting places for tourists such as cottages and lodging places also triggers the lack of interest of tourists to visit. Conversely, if the availability of infrastructure such as good roads and easy to pass, signposts, and the availability of comfortable and quiet resting places can be the main attraction for tourists who want to visit these attractions. This study aims to determine whether the value of natural beauty, educational value, facilities and infrastructure, tourists, promotions, fees, handicrafts, and income are relevant to improving the welfare of the community in Lubuk Kertang Village, Langkat Regency and to determine the role of the government in developing ecotourism attractiveness in improve the welfare of the community in Lubuk Kertang Village, Langkat Regency. What is examined is whether the value of natural beauty, educational value, facilities and infrastructure, tourists, promotions, fees, handicrafts, and income are relevant to improving the welfare of the community in Lubuk Kertang Village, Langkat Regency and what is the role of the government in developing ecotourism attractiveness in improving people's welfare. in Lubuk Kertang Village, Langkat Regency. With a sample of 207 respondents, which were collected by distributing questionnaires and processing data using Confirmatory factor analysis (CFA) and Multiple Linear Regression. Based on the results of the Confirmatory Factor Analysis (CFA) test in the KMO and Bartlett's test table, it shows that promotion, tourists, educational values and income significantly affect the welfare of the people in Lubuk Kertang Village, while the value of natural beauty, infrastructure, user fees and handicrafts has a negative effect. or not significant to the welfare of the community in Lubuk Kertang Village. And the results of multiple linear regression testing show the partial hypothesis test results that the value of natural beauty, retribution, tourists and income is significant for the welfare of the people in Lubuk Kertang Village.

The background is that there is productive use of land around irrigation by the community which is an asset of the Regional Government, so according to applicable regulations levies/retributions are imposed which will become a source of Regional Original Income. Optimizing income must maintain the sustainability of wealth sources without changing ownership status, the implementation stage is carried out well, efficiently, effectively and sustainably. The aim of the research is to determine the growth rate of levy receipts and determine the effectiveness of levy receipts from 2019 to 2023 at the Progo Bogowonto Luk Ulo PSDA Hall, Kedu Ex-Karisidenan Area. The research method uses quantitative descriptive analysis, data is obtained through observation, documentation and interviews, then the data is analyzed using the Growth Formula and Effectiveness Formula. Research Results (1) The results of the analysis calculations show negative growth in 2020 (-5.49%), positive growth in 2021 (22.12%), positive growth in 2022 (1.91%), positivegrowth in 2023 (9, 56%). (2) The results of effectiveness analysis calculations show that in 2019 (98.61%) the criteria were effective, in 2020 (109.36%) the criteria were very effective, in 2021 (100.06%) the criteria were very effective, in 2022 (100.92%) %) very effective criteria, in 2023 (101.35%) very effective criteria. Conclusion The results of the growth analysis show a dominant positive percentage, the results of the effectiveness analysis show a dominant percentage with very effective criteria, factors that influence optimization include awareness of levy users, levy management services, applicable regulations.

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

This research aims to analyze the mechanism for collecting and depositing parking fees at UPT Kepanjen. This research uses a qualitative approach with descriptive methods to provide an in-depth picture of the process of collecting and depositing parking fees. Data was obtained through interviews, observation and documentation involving various related parties, such as parking officers, UPT managers and parking service users. The research results show that the mechanism for collecting parking fees at UPT Kepanjen still faces several obstacles, such as a lack of transparency, a recording system that is not yet integrated, and minimal supervision. Apart from that, retribution payments also require improvements in terms of efficiency and accountability. This research recommends several improvements, including the application of information technology for recording and monitoring systems, increased training for parking officers, as well as stricter enforcement of rules to ensure parking fees are deposited on time and in accordance with established procedures. In this way, it is hoped that the mechanism for collecting and depositing parking fees at UPT Kepanjen can run more effectively and transparently, and provide an optimal contribution to regional income.

The management of waste retribution in Semarang City has encountered problems with low target achievement of retribution. This can hamper the government's efforts in providing optimal waste management services. This study aims to describe and analyze the management of waste retribution as a reference to plan for increasing the target and realization achievement of waste retribution in Semarang City. This research uses a qualitative approach with a phenomenological method involving in-depth interviews, data reduction, inductive analysis, data validity, and drawing conclusions, using an administrative theory approach with the principles of planning, organizing, directing, and controlling as a framework for thinking about waste retribution management. The results show that the planning process is not yet optimal, the organization is not yet effective, the direction of fund use is quite effective, and the control is strict but financial reporting needs improvement in transparency and accountability. The suggestions given include increasing socialization and education, forming a special unit to manage retribution, evaluating and adjusting tariffs, increasing transparency in financial reporting, and involving stakeholders in monitoring and evaluation.

The idea of ​​monotheism education for children at an early age is to make children love Allah SWT more, there is nothing to fear except Allah SWT, to emphasize children in worshiping Him, and to guide children to always be grateful for all the blessings that Allah SWT has given. Tawheed education in children is intended to increase spiritual potential and shape children's character so that they become human beings who believe and are devoted to God Almighty and have noble character. The method used is hadith thematic with a qualitative approach. The results of this research show that instilling the concept of monotheism education in early childhood is very important, because the most important thing is to introduce monotheism. Monotheism is the foundation for every Muslim. If a person is truly monotheistic then he will gain salvation in this world and the hereafter, however, without monotheism he will definitely fall into shirk and will face retribution in this world and retribution in the afterlife. And in view of the hadith, monotheism is highly recommended for children starting from childhood, so that the child knows his creator

E-retribution in Blitar Regency replaces the manual method with electronic payment for market retribution. The use of the E-retribution system is still low, with only 10% of traders. This study aims to determine the policy implementation process, including communication, resources, disposition, and bureaucratic structure, as well as supporting and inhibiting factors based on Van Meter and Van Horn's theory. The research was conducted using a descriptive qualitative method, with primary data from interviews and observations, and secondary data from relevant documents. The results of this study show that the e-retribution policy has been implemented well, as evidenced by four factors: communication, resources, disposition, and bureaucratic structure being fulfilled. The supporting factors for the success of e-retribution are legal foundations and the insufficient revenue needs, while the inhibiting factors are inadequate infrastructure, lack of trader awareness, and outdated data on active traders in the market.