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Firly Ajurni; Novilia Wulan Sari

Jurnal Ilmu Hukum Sosial dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to compare the legal framework for child protection in Indonesia and Malaysia. Child protection is an important aspect in social development and community welfare. In this context, a comparison between these two countries provides valuable insights into child protection approaches, policies and implementation. From the research results, it appears that both countries have serious efforts to protect children's rights. However, there are differences in legal approaches and implementation of child protection policies. In Indonesia, there are regulations governing child protection, such as Law Number 23 of 2002 concerning Child Protection, while in Malaysia, there is the 2001 Childhood Act which regulates children's rights. Apart from that, the comparison also covers practical aspects in the implementation of child protection, including child protection programs implemented by the government and related institutions. From the results of this research, it can be concluded that although both countries are committed to child protection, there are differences in legal approaches and implementation of child protection policies. This research provides valuable insights for policy makers, legal practitioners and other stakeholders in efforts to improve child protection in both countries. With a deeper understanding of the differences and similarities in the legal framework for child protection, it is hoped that more effective and comprehensive child protection efforts can be created in the future.    

Afdhal Musyra

Prosiding Seminar Nasional Ilmu Pendidikan Agama dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research explores the interconnection between religious moderation and the values of Pancasila as an expression of patriotism in the context of Indonesia. Through a qualitative approach combining literature analysis and theoretical review, this study identifies that religious moderation substantially aligns with the principles of Pancasila, emphasizing unity, social justice, democracy, and civilized humanity. These findings highlight the pivotal role of Pancasila values in shaping a pluralistic and inclusive national identity, as well as in promoting interreligious harmony in Indonesia. The discussion underscores the importance of enhancing religious education oriented towards moderation, strengthening the role of religious institutions in promoting dialogue and tolerance, and encouraging community participation in fostering harmony. The proposed recommendations include expanding proven-effective religious moderation programs and allocating adequate resources to support the practical implementation of Pancasila values in everyday community life. This research aims to provide guidance for policymakers, academics, and practitioners to strengthen the foundation of interreligious harmony and advance Pancasila values as the moral and ethical cornerstone of the Indonesian nation.

Nadisa Tiofunda Budiman

Referendum : Jurnal Hukum Perdata dan Pidana 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of globalization has transformed the world's landscape, connecting nations, and inspiring the concept of Special Economic Zones (SEZs). The utilization of Foreign National Health Workers (FHNWs) has become a strategy to address the shortage of medical personnel and enhance healthcare services, particularly in remote regions. However, the implementation of this policy also faces several ethical, cultural, and linguistic challenges. The ethical aspect takes center stage in the utilization of FHNWs. Patient rights, professionalism, and cross-cultural collaboration are crucial focal points in healthcare service practices. Despite its benefits, the utilization of FHNWs encounters communication hurdles, especially when the employed language is unfamiliar. Additionally, the integration of local cultural values becomes a pivotal aspect in delivering sensitive and patient-centered care. This paper analyzes policy documents related to the utilization of Foreign National Health Workers (FHNWs) in Indonesia through normative and predictive approaches. The objective is to comprehend the concepts and regulatory implementations concerning the ethics of FHNW utilization within the context of Indonesian healthcare services. The phenomena of globalization and efforts to expedite economic growth through Special Economic Zones (SEZs) have influenced these policies. The analysis involves various policy documents relevant to FHNW utilization. In facing the ethical dilemmas arising in the practice of healthcare services by foreign medical personnel, it is imperative for them to adapt to the local culture without compromising the principles of medical ethics. Moreover, competition within the job market and cultural disparities between foreign and local medical personnel also present challenges that need to be addressed. In dealing with competition, a holistic approach involving the government, relevant institutions, and professional training for local medical personnel is required. Overall, the utilization of FHNWs holds potential benefits in addressing medical workforce shortages and enhancing healthcare access. However, this utilization must be carried out with ethical responsibility, respecting patient rights, and considering cultural and professional aspects. With a prudent approach, the utilization of FHNWs can contribute to improving the quality of healthcare services and the well-being of local medical personnel, in line with ethical principles and national interests.    

Nabila Haviazzahra; Muhamad Hasan Sebyar

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The provisions requiring an Independent Worker to become a participant in the implementation of Public Housing Savings (Tapera) are felt to be inadequate/or unfair. If this continues to be forced, then at least 2 (two) problems will arise in the future, namely: First, how will the participation of Independent Workers continue. Second, whether the provisions requiring the participation of Independent Workers are in accordance with the principle of utility (utilitarianism) in law. The aim of the research is to contribute ideas to regulatory or policy makers regarding the implementation of Tapera. The research method chosen is normative legal research, which is related to doctrinal research or legal teachings by conducting literature reviews, through a legal philosophy approach with the thought framework of Jeremy Bentham (utilitarianism) and a legislative approach. The results of the assessment (thinking) are as follows: First, the continuity of Independent Worker participation will have a high risk of being resolved until the end. Second, Jeremy Bentham's principle of utilitarianism/benefit (happiness) justice is not implemented, considering the norm which requires Independent Workers to follow Tapera, it is felt that it is unfair in the event that Independent Workers already own a house (either by paying in installments, building their own house, getting a house from from gifts and inheritance).

Razy Datuk

Perspektif Administrasi Publik dan hukum 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Medical tourism has become a significant global phenomenon in recent years, including in Indonesia. This article examines the opportunities and challenges associated with the medical tourism industry from a legal perspective in Indonesia. With the rapid growth of the healthcare sector in the country, more and more international tourists are seeking high-quality medical care while enjoying tourism attractions. However, amidst promising opportunities, complex legal challenges also arise. This journal outlines the legal framework that regulates medical tourism in Indonesia and analyzes its impact on various aspects, such as health regulations, patient rights, medical responsibilities, and consumer protection. In addition, this article discusses issues such as medical service standards, accreditation of health facilities, and the qualifications of foreign medical personnel entering Indonesia. In this context, legal aspects related to licensing, residence permits, and legal action against questionable medical practices become an important focus. Although medical tourism offers great economic potential, this article also highlights challenges that must be overcome, such as gaps in regulatory implementation, protection of foreign patients, and legal risks for health facilities and medical practitioners. An in-depth analysis of legal opportunities and challenges in medical tourism in Indonesia can provide insight for policy makers, legal practitioners and relevant stakeholders to develop a balanced and sustainable framework for advancing this sector.      

Made Raditya Mahardika

Pemuliaan Keadilan 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

, Currently medical tourism or commonly known as health tourism is becoming a trend in the world of tourism. The regulations regarding medical tourism in Indonesia were regulated in the Regulation of the Minister of Health of the Republic of Indonesia Number 76 of 2015 concerning Medical Tourism Services. The purpose of this paper is to examine the opportunities and challenges of medical tourism from an Indonesian legal perspective. The method for achieving this goal was normative legal research method. The results of the analysis showed that opportunities for medical tourism in the perspective of Indonesian law, namely Indonesian health regulations do not affect medical tourism behavior through health needs, external environment: government regulations on health tourism and health tourism agents, the implementation of medical tourism hospitals in Indonesia has not run optimally, PMK Number 76 of 2015 regarding Medical Tourism Services as a legal umbrella providing opportunities for medical tourism, plans to develop medical tourism in Indonesia are contained in Law No. 07 of 2017, and Pp No. 02 of 2015, simplification of medical tourism regulations (Perkonsil) No. 92 of 2021, PMK No. 67 of 2013, the medical tourism policy has been updated to empower medical tourism: KP No. 31 of 1998, Law No. 32 of 2004, PMK of the Republic of Indonesia Number 317/MENKES/PER/III/2010. The challenges of medical tourism from an Indonesian legal perspective: no legal accreditation framework and guidelines for emergency clinics, foreign investors must be aware that Indonesia has a series of regulations and restrictions relating to its health industry, the challenges of medical tourism in Indonesia also arise from reflecting on the perspective of state law neighbors, malpractice law in developing countries is weak, in Indonesia developments in the field of law are still not seen as a medium to change the order of people’s lives, medical tourism has cross-border litigation challenges. The health omnibus law as a national legal policy with the hope of achieving the goal of increasing the public health hierarchy in Indonesia was a challenge as well as the best opportunity in the future.  

Ardian Firmansyah

Mahkamah : Jurnal Riset Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The number of cases of criminal acts of bullying lately has increased, which is even sadder to the point where victims die. Of the several cases that have come to the public's attention is the bullying committed by children in the school environment. This phenomenon requires the government to issue policies to deal with cases of bullying. This research is intended to examine and provide an understanding of how legal policies are against perpetrators of bullying in schools and how big the impact of bullying is on the mental development of children as victims. This type of research is normative legal research with library research as the approach. The results of the study show that children as perpetrators of bullying should not be left alone in a peaceful settlement through the implementation of a diversion process outside the judiciary, but rather be given sanctions in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. Article 82 paragraph (1) letter e of Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, namely the obligation to attend formal education and/or training organized by the government or private bodies, is the proper legal basis for imposing sanctions on acts against children . In particular, some of the impacts of bullying on mental health are that the victim experiences trauma to the perpetrator, depression which causes the victim to experience a decrease in concentration, further loss of self-confidence, as a form of revenge, the victim has a feeling of wanting to bully, fear of being seen or noticed in public or social bullying , anxiety that tends to be excessive, dropping out of school and even the victim commits suicide. Meanwhile, the result of bullying for children's mental health is that victims of bullying tend to be alone because they feel the most guilty among others, victims have decreased self-confidence, reduced enthusiasm for life so they prefer to be moody and not anxious. For some people their emotions are getting more and more uncontrollable so that it results in a feeling of revenge in the victim's heart and makes them want to do what they have experienced against other people.  

Ika Kurnia Sofiani; Mazlin Mazlin; Nuratika Nuratika; Sofia Erlinda; Pebriardi Surya Pamungkas

Jurnal Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the education system, identify the problems faced, and analyze education policies in Brunei Darussalam, with a special comparison to education in Indonesia. Brunei Darussalam and Indonesia have different cultural, social, economic and political contexts, which influence the structure and implementation of their education systems. The research method used is descriptive and comparative analysis, utilizing secondary data from various literature sources, policies and educational reports. The results of the analysis show that Brunei Darussalam's education system is unique, with a focus on Islamic education and national values. However, several problems such as gaps in educational access and teaching quality are still challenges. On the other hand, Indonesia has a more complex education system with various challenges, including regional disparities, teacher quality, and limited educational infrastructure. A comparison between the two countries highlights differences in policy approaches, educational structures, and challenges faced. Brunei Darussalam emphasizes quality education and strengthening national identity, while Indonesia struggles with the challenges of inclusion and social inequality. The implication of this analysis is the importance of understanding the local context in designing educational policies that are effective and relevant to the needs of local communities. This study provides insight for policy makers to improve the education system and improve the quality of education in both countries.

Aiga Putri Mawaddah R; Endan Indartuti; Dida Rahmadanik

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze and describe the PBPU BP PEMDA/KIS PBI D UHC activation program policy to improve health services for low-income communities in Sidoarjo Regency. This type of research uses qualitative descriptive research, with data collection techniques carried out through observation and interviews. This research uses the theory of George Edward III. The research results explain that the PBPU BP PEMDA/KIS PBI D UHC activation program to improve health services, especially for low-income communities in the Sidoarjo Regency area, has been quite effective overall, but there are still several obstacles that can still be overcome by improvement and re-evaluation. The implementation of the PBPU BP PEMDA/KIS PBI D UHC activation program to improve health services for low-income communities in Sidoarjo Regency is expected to improve the quality of services better in the future..

Victoria Desriana Meo; Saryono Yohanes; Hernimus Ratu Udju

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the implementation of East Manggarai Regency Regulation Number 15 of 2019 regarding the acceleration of stunting reduction in Kota Ndora and Rana Loba Urban Villages, Borong District. Through a juridical-empirical approach, primary data was obtained through interviews, observations, and document studies. The results show that the implementation of the regulation is still not effective due to factors such as ineffective human resources, inadequate infrastructure, limited budget allocation, and low community participation. The study recommends improvements in training and education for human development cadres, increased budget allocation for stunted families, and a reassessment of budget allocation to ensure efficiency and effectiveness in addressing stunted families.

Anita Tri Agustin; Endang Indartuti; Dida Rahmadanik

Lembaga Pengembangan Kinerja Dosen 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze and describe electronic parking policies that can consider the technology readiness factor of the people of Surabaya in order to realize a smart city. This type of research uses qualitative descriptive research, with data collection techniques carried out through observation and interviews. This research uses theory using Jan Merse's theory. The research results explain that the electronic parking policy which can take into account technology readiness factors is overall quite effective, although there are still obstacles that can be overcome with continuous monitoring and evaluation. The implementation of this policy supports the development of smart cities and is expected to improve the quality of life of Surabaya City residents.

Wicaya Ningrum; Siti Nur Faizah; Tio Georgia Rangga; Sinta Adia Pramesti

Jurnal Relasi Publik 2024 International Forum of Researchers and Lecturers

Department of Population and Civil Registration is a government agency engaged in the field of public services. Public services conducted include related to the management of identity cards (KTP), Family Cards (KK), birth certificates and letters or death certificates.  As the implementation of Law No. 25 of 2009 article 7 Paragraph (4) letter c, on public services, it is applied in 2014 as the year of public service innovation as an effort to focus on policy and implementation of targeted, in-depth and sustainable policies in building public service innovation within ministries/ institutions/ local governments which is expected to encourage the acceleration of bureaucratic reform. This research method uses a descriptive type of research with a qualitative approach which is to describe how innovations developed from the development of public services in the Department of Population and Civil Registry Bojonegoro. Applied innovations include digitalization of administrative processes, the use of Integrated Information Systems and Human Resource Capacity Building. This digitalization allows people to access services more easily and quickly through online platforms, reducing waiting times and eliminating bureaucratic barriers that previously hindered efficiency.

Ferdinand Salomo Leuwo; Asep Asep; Dewilna Helmi

International Journal of Educational Research 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

Learning in the era of independent curriculum development is an opportunity for educators and education units to improve competence. Active and participatory learning is one of the targets in developing learning to implement the independent curriculum. Case learning is something that can be applied to realize the learning objectives of the independent curriculum. this study aims to provide recommendations for developing learning in the implementation of an independent curriculum in Ambon City Public High School. The integration of the Exo Olo Task learning model developed in local wisdom-based case learning is part of what is developed in this goal. This research was conducted in the form of descriptive qualitative research. In this case, collaboration (cooperation) with several related parties (Stake holders) to develop a local wisdom-based case learning pattern that supports the implementation of an independent curriculum in Ambon City State High School. Data obtained through observations and interviews were analyzed using qualitative research techniques using the mile and huberman method and continued with policy direction analysis through AHP method analysis. Recommendations are given with priority to 1) Increasing the use of local wisdom cases as participatory teaching materials and media, 2) Development of strategies and mastery of educators in preparing lesson plans, 3) socialization of independent curriculum-based learning programs, 4) increasing partnerships in developing learning projects and improving character through the project of strengthening the profile of Pancasila students (P5), 5) educator literacy education through reflection with outputs in the form of scientific papers with a Consistency Ratio of 0.09.

Dwi Fadhilah Umami; Fauzatul Laily Nisa

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the implementation of the Maqasid Shariah approach in fiscal policies to achieve social welfare and green economic development, focusing on the case study of PT. Bank Syariah Indonesia Tbk for the period 2021-2023. The research method employed is descriptive analytics with a qualitative approach. Data were obtained through documentation/library studies. Data analysis was conducted using Content Analysis techniques. The results of the study indicate that PT. Bank Syariah Indonesia Tbk has implemented the Maqasid Shariah approach in designing fiscal policies by considering aspects of social welfare and green economic development. The fiscal policies implemented have had a positive impact on societal welfare and have contributed to sustainable and environmentally friendly economic development. This research is expected to contribute to the understanding of the implementation of Maqasid Shariah in the context of Islamic finance and economics and serve as a reference for Shariah financial institutions in formulating fiscal policies oriented towards social welfare and green economic development. .  

Fauziah Indriani; Putri Athena Maharani Tanu; Shakila Ayu Dwi Lestari; Stevani Anekhe Dwinita Karo

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Human rights in the Indonesian political context show a discrepancy between the principles set out in the constitution and their implementation on the ground. While the Indonesian constitution guarantees fundamental rights, various institutional, political and cultural barriers often prevent their effective implementation. This research investigates the dynamics of human rights in the Indonesian political system, highlighting the gap between constitutional norms and their application in practice. Through the analysis of various legal documents and human rights case studies, this article identifies key challenges in the enforcement of human rights in Indonesia. The main results show that while Indonesia's constitution clearly guarantees a range of human rights, there are institutional, political and cultural barriers that hinder the implementation of these rights. The article provides policy recommendations to strengthen human rights protection, including legal reform and capacity building of law enforcement agencies. It discusses the protection of human rights in the Indonesian constitution, its implementation in political practice, as well as cases of violations that have occurred. The Indonesian Constitution guarantees human rights through various provisions listed in the 1945 Constitution, including civil, political, economic, social and cultural rights. However, the implementation of human rights in political practice often faces challenges, including corruption, abuse of power, and discriminatory policies. Various cases of human rights violations, such as arbitrary arrests, violence against minorities, and labor rights violations, show the gap between law and practice. Various parties, including the government, non-governmental organizations, civil society, and the international community, play an important role in protecting and promoting human rights in Indonesia. Effective cooperation between these various parties is needed to ensure respect and protection of human rights in all aspects of national life.

Andi Bintang Balele; Muhtazib Muhtazib; Anggi Asrina

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

Nur Inayah Ismaniar; Irwandy Rachman; Samsiana Samsiana; Sri Rezkiani Kas; Meliana Handayani

Jurnal ilmu Kesehatan Umum 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

The implementation of the No Smoking Area is important in the campus environment because the campus is one of the places that should implement the No Smoking Area. In addition, the campus is a place of learning, where people in it are not only people who smoke, but there are also many passive smokers. Student smoking behavior that is carried out every day inside and outside the lecture hall causes the prevalence of cigarette smoke in the campus environment. With several reasons, there are many male students who smoke. This study aims to determine the implementation of the KTR policy by academics within the scope of the Faculty of Sport and Health Sciences, Makassar State University. This research uses a qualitative study design with data collection methods in this study, namely interviews and participatory observation. The results of this study, namely the implementation of academics regarding communication, resources, bureaucratic structure, and disposition towards KTR policies in the FIKK UNM environment become an obstacle to the enforcement of policy compliance. The conclusion of the results of interviews with observations of research variables in the campus environment is not in line in its implementation. It is recommended to the Faculty of Sport and Health Sciences UNM to increase compliance with KTR policies in the campus environment by increasing communication variables, disposition, resources and bureaucratic structures so that it will reduce the prevalence of smoking rates in the campus environment.

Meri Muliani Hasibuan; Yahfizam Yahfizam

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study seeks to assess the involvement of an independent fishing insurance scheme that can be printed in Sibolga City. This type of research is known for its qualitative description. To obtain data, monitoring, conducting interviews and accessing paper The findings show that the Mandari Independent Fishermen's Insurance Program, which is supervised by the Director of Fisheries, complies with the direction of the Director General. It would be reasonable to have confidence in the independent fishing insurance program for fishermen. Fishermen's participation is influenced by a number of variables, especially internal factors that encourage internal participation. This program definitely requires fishermen's participation. Communication is a component that influences fishermen's participation in the independent fishermen insurance program, because communication is the process of exchanging information. The community often interacts and communicates to get additional information about the implementation of the independent fishermen insurance program. In addition, the community will become familiar and feel the benefits of the development program through intensive communication. They benefit from the program because good communication can encourage them to participate more. Next, the level of education, which is an important component that encourages community participation. One of the factors that influences a person's attitude towards the existing independent fishermen's insurance program is their age. In addition, because the work of fishermen is clearly a very risky job, social solidarity is the reason fishermen participate in the independent fishermen's insurance program. When fishermen go to sea, there are many things that can threaten their lives, such as direct contact with unpredictable sea waves, ocean storms, attacks by wild animals, and a number of other dangers. Judging from the level of success of the implementation of the fishermen's insurance premium assistance program that is right on target and in accordance with the provisions of the disbursement and the cause of the incident of the recipient of assistance, this policy indicator can show that the implementation of this policy has been carried out well. From the community support indicator, it can be concluded that the community is very supportive and fully participates in accepting this policy.   Keywords: , 

Muhamad Faizal Arianto; Sariana Pangaribuan; Umra Safriani; Dinda Ramadhani; Eva Fitri Ramadhany +5 more

Jurnal Pengabdian Kepada Masyarakat 2024 Pusat Riset dan Inovasi Nasional

Regional Regulation Number 11 of 2014 concerning Non-Smoking Areas was issued by the Sorong City Government in 2014 with the aim of creating an environment free from cigarette smoke. This regulation aims to change the behavior of people who smoke and emphasizes how important it is to create a supportive environment to stop smoking. The aim of this research is to find out whether the implementation of smoking-free areas has been implemented. This research uses a quantitative research design. The results of observations made in seven areas of non-smoking areas are that on average the implementation that has been carried out has not been implemented. In conclusion, the government must be more firm in implementing the policy of Sorong City Regional Regulation Number 11 of 2014 concerning No-Smoking Areas so that the policy can run evenly and provide socialization to the public regarding the policy of Sorong City Regional Regulation Number 11 of 2014 concerning No-Smoking Areas with the community's expectations. understand the policies made.

Ardinal Susanto; Ferey Herman

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.