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Yohanes Alexandro Paso; Yosef Mario Monteiro; Cyrilius W.T. Lamataro

Pemuliaan Keadilan 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City as well as the inhibiting factors for the implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City. To answer the above problems, this research method uses the Empirical Law research method using primary data and secondary data. The results of the discussion in this study show that, (1) The implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes The Kupang City Trade Office has never formed a single derivative policy/regulation as a follow-up to the regulation of the Minister of Trade No. 40 of 2022 on the ban on the import of used clothes, coordination between the Trade Office and SATPOL PP which is carried out in measuring the extent of the stages of Supervision and The control of the sale of used clothes has not been effective, the socialization carried out by the Kupang City Trade Office does not cover the possibility that the Kupang City Trade Office still finds business actors who sell used clothes. (2) Factors that hinder the implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City, namely Human resources owned by Trade Office employees are still not good, The low awareness of traders and consumers towards the applicable law makes business actors continue to sell used clothes even though there are regulations on the prohibition of selling used clothes,  Inadequate infrastructure greatly affects the responsibility of the Trade Office in supervising and controlling imported used clothes in Kupang City as well as the culture of shopping for imported clothes, this culture is very popular among people to wear used clothes.

Aden Paiq Muntaz; Muhammad Ilham Prasetya; Irgi M. Aqil Daeng Masiga; Eko Setyo Nugroho; Muhammad Zacky Sulthoni +11 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

The program "Education and Implementation of Household Composting System to Reduce Waste Generation in Kedungsuren Village" aims to increase community knowledge and skills in managing organic waste through composting. This activity was held on August 4, 2024, attended by 25 participants from PKK cadres. Through interactive counseling, compost demonstration, and distribution of educational brochures, participants showed a significant increase in understanding of the importance of organic waste management and the composting process. The program results showed that 85% of the participants felt more confident to implement composting practices in their homes, with 17 out of 25 participants understanding the correct way to make compost. Despite the success of this program, challenges such as limited composting tools and the need for more intensive mentoring still need to be addressed. Therefore, suggestions for increased availability of composting tools, continuous mentoring, further training, policy support, and program replication in other areas are needed to ensure the sustainability and long-term success of this program in reducing waste generation in Kedungsuren Village.

Ade Rahmah; Bambang Satriawan; Nolla Puspita Dewi

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study, researcher variables, Job Placement, Work Environment, Competency, Job Satisfaction and Work Effectiveness. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) Data analysis with parametric and non-parametric statistics regarding research variables, calibration test / pilot test, validity and reliability, Outer model and inner model analysis , as well as a discussion of the results of hypothesis testing or Path Analysis Path. This study uses path analysis to examine the pattern of relationships that reveal the effect of a variable or set of variables on other variables, both direct and indirect. The calculation of the path coefficient in this study is assisted by SmartPLS Ver 4.0 2022. The results of this study indicate a direct influence that Job Placement, Work Environment and Competence variables have a significant positive influence on Job Satisfaction. Job satisfaction has a positive but insignificant influence. Job Placement and competence have a significant positive influence on Work Effectiveness. Work Environment has a positive but insignificant influence on Work Effectiveness. The results of the study for indirect influence where Job Satisfaction has a positive and insignificant influence in mediating the influence of Job Placement, Work Environment and Competence on Work Effectiveness.  

Sulaiman Taiwo Hassan; Iyere Samuel Iheonkhan; Ma. Viktoria Monique M. Hawod; Franchezka Nicole L. Calicdan; Pauline Kate M. Coronel

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper examines the Office of the Accountant General of the Federation and the relationship between the Nigerian economy and the Treasury Single Account Policy (2015-2024). The Nigerian economy has developed slowly over the years, which has led to little to no improvement in the country's residents' standard of living. The study's overall goal was to determine how the Treasury Single Account Policy affected Nigeria's economic developments between 2015 and 2024. Its specific goals were to determine whether the human development index, Gini coefficient, and poverty rate of the country's economy differed significantly between the pre-and post-implementation periods. The research utilized the design of the quantitative study. Nigerian citizens make up the study's population, while the citizens of Nigeria for the years 2015–2024 make up the sample size. The study employed secondary data that came from the World Bank's National Accounts Data, the National Bureau of Statistics, and the Central Bank of Nigeria's Statistical Bulletin. The paired sample t-test was used to assess the data. The outcome showed that, except the variable of human development index, which showed a significant difference between the periods before and after the implementation of the treasury single account policy, economic development indicators (gini coefficient and poverty rate) did not differ significantly between the periods before and after the policy. Consequently, the analysis found that the Treasury Single Using the poverty rate and Gini coefficient as stand-ins for economic development, account policy had no discernible effect on the Nigerian economy. Additionally, it was determined that the Treasury Single Account Policy had a major influence on Nigeria's economic development using the Human Development Index as a proxy for economic progress. Therefore, it was advised that government programs for human development be maintained and improved, particularly in the fields of health and education.

Nadia Wulandari; Abdullah Qiqi Asmara

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research focuses on the implementation of flood management policies in South Tangerang City with suboptimal flood management problems. The problems that were found were that the coordination carried out by stakeholders was tentative, there were obstacles in communication on the condition of the social environment, expecially in terms of public awareness of protecting the environment, was still lacking because rubbish was still found in rivers and canals. The aim of this research is to determine the extent of implementation of flood management policies in South Tangerang City. This research uses a qualitative approach with descriptive methods, and data is obtained trought observation, interviews and documentation. This research uses the Van Meter and Van Horn theory with 6 (six) indicator, namely: a) Policy Size and Objectives; b) Resources; c) Characteristics of The Implementing Agent; d) Attitude and Tendencies; e) Inter-Organizational Communication and Implementation Activies; f) Economic, Social and Political Environment. The result of the study show that policy measures and standards are appropriate but there needs to be an increase in disaster outreach and training. Then the quantitiy or number of Task Forces to go into the field is still insufficient. The availability of an organizational structure and regulations responsible for implementing flood management is quite good. Policy implementers understanding of flood management policies in quite good and has received a positive response from policy implementers. Apart from that, the communication that exists between OPDs and village officials is quite good, characterized by delibration. The economic, social and political environmental conditions are quite good, but there needs to be an increase in public awareness of protecting the environment by not throwing rubbish into rivers or waterways. 

Dimyati Dimyati; Muhammad Zilal Hamzah; Eleonora Sofilda

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

M Harry Mulya Zein; Diskha Febriyan Prasutra; Sisca Septiani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of E-Government policies in personnel administration aims to improve the efficiency and transparency of public services. This research analyzes the implementation of related policies, obstacles faced, and solutions taken. The method used is descriptive qualitative with an inductive approach, where data is obtained through observation, interviews, and documentation. The results show that although the implementation of E-Government is going well, there are still obstacles, such as the lack of experts and adequate infrastructure. Efforts made include recruitment of experts and updating technological infrastructure. In conclusion, improving the implementation of E-Government needs to be done by paying attention to the existing supporting factors.

La Samudia Dalili; Priyatna Prasetyawati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze: 1) the implementation of the Poor Family Community Empowerment Program in Donggala Regency; and 2) factors that affect the Implementation of the Poor Family Community Empowerment Assistance Program in Donggala Regency. This study uses a qualitative type of research. The population in this study is 10,748 people from poor families in Biromaru, Marawola and Tanantovea Districts who received PPMKM assistance according to 2005 data. The determination of the sample in this study uses purposive sampling where 94 people are used as samples in this study. The data analysis used is a qualitative analysis using a frequency table. The results of the study show that program communication, program implementation resources, program implementation disposition and program implementation bureaucratic structure are very decisive for the implementation of the Poor Family Community Empowerment Assistance Program in improving the welfare of poor families. Meanwhile, the dominant factor influencing the Poor Family Community Empowerment program is the role of the local government as a policy maker so that in general in this study it is stated that the implementation of policies has a significant effect on the implementation of PPMKM in improving the welfare of poor families in Donggala Regency.  

Sisilia Sisilia; Soerya Respationo; Markus Gunawan; Erniyanti Erniyanti

International Journal of Social Science and Humanity 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The policy of ownership of the right to the flats is an important aspect in the arrangement of vertical housing in Indonesia, especially in dense urban areas such as Kampung Utama Batam City. The background of this research focuses on the complexity of ownership dualism between individual property rights over units and collective rights to common parts, common objects, and common land. Conflicts of interest and management problems often arise, hindering the optimal implementation of policies. The purpose of this study is to analyze the implementation of government policies on ownership of rights to apartment units in Kampung Utama Batam City, identify existing obstacles, and provide recommendations for improvement. The research method used is a normative juridical approach with case studies. Data was collected through analysis of legal documents, interviews with stakeholders, and field observations. The analysis was carried out using positive legal theory from John Austin to understand the existing legal framework, legal system theory from Lawrence M. Friedman to evaluate the interaction between legal structure, substance, and culture, and legal certainty theory from Sudikno Mertokusumo to assess the clarity and predictability of applicable laws. The results of the study show that although the policy has been well drafted in Law No. 20 of 2011 concerning Flats, its implementation in the field still faces various obstacles. Dualism of ownership, unclear certificate status, complex administrative procedures, and lack of legal socialization are some of the main problems found. Strengthening the role of the Flats Owners and Occupants Association (P3SRS), the use of digital technology for administrative procedures, and increased supervision and law enforcement were identified as solutions to overcome these obstacles. The suggestions provided include increased coordination between related agencies, active community participation in the management of flats, and simplification of administrative procedures by the government. More effective implementation is expected to provide better legal certainty and create a harmonious residential environment in Kampung Utama Batam City.

Sheila Sabina Putri Defa; Titi Stiawati; Sierfi Rahayu

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research was motivated by the low Gross Higher Education Participation Rate (APKPT) and low Labor Force Participation in Cilegon City. The government has issued a Higher Education Scholarship Program, namely a Full Undergraduate Scholarship so that the people of Cilegon City can meet the minimum industrial needs in Cilegon City. The aim of this research is to find out whether the implementation process for the Full Undergraduate Scholarship program is optimal, in terms of several problems related to the annual target of scholarship recipients not having reached the target, lack of socialization, incompatibility with scholarship registration requirements, and the flow of registration for full undergraduate scholarship candidates. This study uses a qualitative method. Data was collected by interviews with 15 informants consisting of implementing agents, scholarship recipients and the community. Data were reduced according to the theory of Donald S. Van Meter and Carl E. Van Horn (1975) with 6 aspects, namely; (1) policy size and objectives; (2) resources; (3) characteristics of implementing agents; (4) the attitude or tendency of the implementer; (5) communication between organizations; (6) Economic, Social and Political Environment. The results of the research show that there is a misunderstanding of communication between organizations and the community which causes a lack of information regarding full undergraduate scholarships, the education office only sets a Certificate of Incompetence as a requirement, and all prospective recipients register in the same way, namely through the Sicerdas application, but in the first year it is not use the Sicerdas application for scholarship registration.    

M.Erwinsyah Nasution; Idris Siregar

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Education is a crucial aspect of human life, including the teaching of the Qur'an, which is considered a noble act of worship in Islam. The process of Qur'anic memorization (Tahfidz) at Rumah Tahfiz Mata Air Dakwah Jalan Pendidikan Bandar Khalifah is part of the Islamic education curriculum aimed at developing Islamic character in students. However, the implementation and effectiveness of the Tahfidz program often face challenges in learning management and memorization reinforcement. This research employs a qualitative approach using observation, interviews, and documentation methods. Data were collected through direct observation, interviews with administrators and teachers, and analysis of documents related to the Tahfidz program. Data analysis followed the stages of reduction, presentation, and verification, as guided by Miles and Huberman. The study found that Qur'anic memorization education at Rumah Tahfiz Mata Air Dakwah has made significant progress due to effective leadership and implemented policy strategies. Teaching methods such as Tasmi' and Muroja'ah have proven effective in enhancing students' memorization quality. The integration of Tahsin Qiraah lessons into the curriculum also positively contributes to reading and memorization skills. Additionally, the cultivation of Islamic character is well-implemented through various activities supporting religious values, discipline, and cleanliness. Observations indicate that the percentage of students successfully memorizing the Qur'an has significantly increased over the past three years.    

Chuachun Tang; Jacky Mong Kwan Watt

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores the impact of cultural tourism industry policy on travelers' usage satisfaction. As a cornerstone of the industry that advances the cultural sector, tourism plays a crucial role in promoting the realization of high-quality culture and tourism goals and significantly contributes to overall economic development. The potential insights on tourist satisfaction, essential for upgrading scenic spots, attracting tourists, improving service quality and user satisfaction, building an independent tourism brand, driving employment, and promoting regional economic development, are revealed in this study involving 380 respondents. The results show that tourists’ usage satisfaction with cultural tourism industry policy is influenced by policy perception, policy implementation, and overall policy development.      

Salsabila Dwi Fitri; Dewi Lestari; Rizqa Raaiqa Bintana; Reni Aryani; Mohamad Ilhami +1 more

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The policy for using the MyPertamina application issued does not rule out the possibility of differences of opinion due to changes in the policy. There are many positive, neutral, and negative responses to the MyPertamina application implementation policy. To see the public's reaction to the MyPertamina application implementation policy, it can be seen through various media, including social media. Twitter is a social network that is widely used by people in Indonesia. The number of Twitter users in Indonesia reached 18.45 million in 2022, making Indonesia the fifth largest Twitter user country in the world. Researchers conducted a sentiment analysis of the search results for tweets containing the keyword "MyPertamina" using the support vector machine algorithm. 382 tweet data were obtained and classified using the support vector machine algorithm. Support vector machine is a supervised learning algorithm for data classification. SVM is very fast and effective in solving text data problems. Text data is suitable for classification with the SVM algorithm because the basic nature of text tends to be high-dimensional. Of the 382 data analyzed, the support vector machine classification using the RBF kernel with parameter C=2 gave the highest accuracy value of 80.51%, precision value of 81%, recall value of 81%, and F1 score value of 80%.

Betzy Victor Telaumbanua; Destriman Laoli; Ratna Dewi Zebua; Okniel Zebua; Januari Dawolo +1 more

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The pace of global environmental change and the intensification of human activities have put significant pressure on marine ecosystems, threatening the sustainability of many species that are important both for ecosystems and the economies of coastal communities. In this context, this study aims to evaluate the application of genetic technologies in the conservation of endangered marine species, focusing on environmental DNA (eDNA) monitoring, CRISPR genetic engineering techniques and population genetic analysis. The method used was a literature review that examined current academic sources related to genetic technologies and their implementation in conservation. Findings show that eDNA is a highly effective tool in species and habitat monitoring, and has been successful in specific cases such as Napoleon fish and green turtles in Raja Ampat. In contrast, CRISPR techniques offer the potential to improve the genetic resilience of species, despite significant regulatory and ethical challenges. The implications of this study emphasize the need for strong policy support and international collaboration to address these challenges and optimize the use of genetic technologies in more effective conservation strategies in the future.      

Okniel Zebua; Asokhiwa Zega; Ratna Dewi Zebua; Destriman Laoli; Januari Dawolo +1 more

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Crisis aquatic biodiversity is a critical environmental issue, triggered by human activities such as overfishing, pollution, and climate change, which have serious impacts on the stability of ecosystems and the climate change, which has serious impacts on the stability of ecosystems and the livelihoods of coastal communities. livelihoods of coastal communities. This research aims to examine community-based solutions in restoring degraded aquatic ecosystems, with a focus on the integration of sustainable aquaculture technologies and aquaponic systems. The methodology used was a comprehensive literature analysis of scientific articles, journals and relevant publications. The research findings show that sustainable fisheries management, habitat restoration, environmental education and awareness, implementation of environmentally education and environmental awareness, the application of environmentally friendly technologies, and the development of supportive policies are the main strategies for sustainable fisheries management. development of supportive policies are key strategies in improve conservation effectiveness. The implications of this research show that a community-based approach is not only effective for the conservation of aquatic biodiversity, but also provides practical guidance for policymakers and non-governmental organizations in designing and implementing community-based policy makers and non-governmental organizations in designing and implementing more holistic and effective ecosystem restoration programs that are more holistic and sustainable.                                                              

Farahul Intihan; Bismar Arianto; Eki Darmawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The implementation of democracy at the village level can be proof that political development in Indonesia has developed rapidly by involving local communities, so that they are able to carry out the functions of regional government power in order to achieve the goal of advancing and prospering people's lives. Non-voting behavior are a group of people who are unwilling and negligent in giving their voting rights in elections for various reasons, whether in legislative elections, regional elections, presidential elections or village head elections. Non-voting behavior are also called blanks or abstentions in elections that are limited to an organization, company or institution. Voter absence at an election is closely related to voter dissatisfaction or satisfaction. In Kote Village, non-voting behavior has a large number compared to other villages in Singkep Pesisir District. The existence of this phenomenon certainly has a cause for non-voting behavior by the Kote Village Community. The aim of this research is to determine the factors causing non-voting behavior in Kote Village, Lingga Regency and the main factors causing non-voting behavior in Kote Village, Lingga Regency. The research method used in this research is a descriptive qualitative method. Data collection was carried out through interviews with several informants who were related to the research. The results of the research show that the non-voting behavior carried out by the people of Kote Village is caused by several things, namely the attitude of the community who are less concerned about the ongoing Village Head Election which is based on the lack of influence of the Village Head Election on the community. Some communities find it difficult to contribute to village policy making and do not understand the ongoing village election system. Apart from that, there are people who believe that the Village Head candidate they support will win or lose in the ongoing Village Head Election so they feel there is no need to come to vote. However, the reason why most people in Kote Village do not vote is because of work factors that cannot be left behind due to economic needs and educational factors, especially students who study outside the area and are unable to return to Kote Village to carry out the Village Head election.

Mesiono Mesiono; Inom Nasution; Tria Indah Ristika

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The research carried out was entitled "Policy of the Madrasah Principal in Improving the Disciplinary Character of Student Learning at MTsN 4 Padang Lawas", which was motivated by the lack of implementation of the disciplinary character of students in this madrasah. This proves that the Madrasah Principal's policy is needed as a leader in this madrasah to manage and implement the rules that have been implemented in the madrasah so that the disciplined character of student learning can run well. The research method uses qualitative research with a phenomenological approach. As a data source for this research, the researcher took several sources of information from the head of the madrasa, the deputy head of the madrasa for student affairs, one of the homeroom teachers, and one of the students at MTsN 4 Padang Lawas. The results of the research reveal that, 1) The Madrasah Head's policy in improving the disciplinary character of student learning at MTsN 4 Padang Lawas is implemented through four things, namely, a) Enforcement of rules and discipline, b) Creating a reward and punishment system, c) Supervision and monitoring, d) collaboration to create student interest in learning; 2) The level of student learning discipline in complying with the policy of the head of the medrasa at MTsN 4 Padang Lawas is implemented through two things, namely, a) student attendance in class, b) student compliance with madrasa rules; 3) Student learning motivation in learning discipline at MTs N 4 Padang Lawas covers two things, a) the level of student interest, b) the appreciation felt by students for the learning process; 4) Factors that influence improving the character of student learning discipline at MTsN 4 Padang Lawas include two things, namely, a) internal factors and b) external factors. Based on the results of the research above, the Policy of the Head of MTsN 4 Padang Lawas is very important in improving the disciplinary character of student learning at this madrasah. This is because the policy of the head of MTsN 4 Padang Lawas is something that can improve the quality of the madrasah.

Yunita Intan Tari; Soerya Respationo; Erniyanti Erniyanti

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Batam as an industrial area which development is carried out by the Batam Island Industrial Area Development Authority agency, has also been expanded into an autonomous region which later give birth to the Batam City Government. The existence of these two government agencies then creates problems in the management of Batam City in the form of overlapping / dualism of authority. To overcome this problem, the government then issued a new breakthrough by setting the Head of the Batam Concession Agency to be held ex-officio by the Mayor of Batam in the hope that the implementation of his duties and authority would be more effective. Therefore, the purpose of this thesis research is first, the implementation of the Mayor of Batam ex Officio Head of Business Agency. Second, the ideal arrangement for the relationship between the Batam City Government and the Business Agency and third, obstacles in the implementation of ex officio. This type of research can be classified into the juridical sociological research type, because it wants to see the correlation between the law and what happens in the field so as to reveal the effectiveness of the law's application. With the research location located at the Batam Concession Agency and the Batam City Government. This research uses data sources in the form of primary data and secondary data, and data collection techniques are carried out by means of interviews, questionnaires and literature review. From the study, there are three main points that can be concluded. First, the Mayor of Batam, Muhammad Rudi, succeeded in implementing the central government's decision regarding the position of Head of the Batam Business Agency, concurrently ex-officio by the Mayor of Batam. Second, it is necessary to study Government Regulation Number 41 of 2021. and third, social problems, such as illegal houses, unemployment, crime, and others, arise as a result of inequality, public policy, inability to compete and others. As for the advice from the author; First, the need for Human Resource governance to support the duties and functions of each work unit Second, the need to re-assess/test the material of government regulation number 41 of 2021 and third, the need to develop IT innovation in the context of improving services and reporting.

Dodi Prandika YB; Andi Sharon Syahputra MM; Felix Andika K. Seda Ngga’u

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.    

Rudy Tarigan; Soerya Respationo; Parameshwara Parameshwara; Erniyanti Erniyanti

International Journal of Sociology and Law 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Batam City, as a rapidly growing industrial center, faces major challenges in allocating agricultural land for farmers who need legal certainty over the land they manage. The background of the problem in this study is the conflict of interest between industrial development and the need for agricultural land protection, which often sacrifices farmers' rights and causes legal uncertainty. The purpose of this study is to analyze the role of the government in allocating land for farmers in Batam City and to provide policy recommendations that can increase legal certainty over agricultural land. The research method used is a normative and empirical juridical approach, which includes an analysis of relevant laws and regulations such as Law Number 5 of 1960 concerning Basic Regulations on Agrarian Principles, Law Number 41 of 2009 concerning the Protection of Sustainable Food Agricultural Land, and Law Number 19 of 2013 concerning the Protection and Empowerment of Farmers. Primary data was collected through interviews with farmers, government officials, and other stakeholders, while secondary data was obtained from legal literature, policy documents, and previous case studies.The results of the study show that the implementation of land allocation for farmers in Batam City has not been optimal. Farmers often do not get adequate legal certainty because the allocated land can be revoked at any time by the government for the benefit of industrial development. The main obstacles identified include conflicts of interest between economic development and agricultural land protection, lack of legal certainty, weak coordination and oversight, development and urbanization pressures, and lack of supporting infrastructure. As a suggestion, this study recommends that the Batam City Government develop a balanced and inclusive spatial planning policy, accelerate the land certification process for farmers, improve coordination between institutions, and invest in agricultural infrastructure development. In addition, farmers are expected to strengthen their organizations to advocate for their rights, while the people of Batam City need to actively participate in the process of land use planning and monitoring to ensure sustainable and equitable development.