scholarly journals PAJAK BUMI DAN BANGUNAN YAYASAN PENDIDIKAN DALAM PENGEMBANGAN PENDIDIKAN NASIONAL

2020 ◽  
Vol 1 (2) ◽  
pp. 262-282
Author(s):  
Dewi Kania Sugiharti ◽  
Faqih Lutfi ◽  
Holyness N. Singadimedja

ABSTRAK Yayasan pendidikan merupakan lembaga yang berada di luar pemerintahan dan bersifat non profit oriented, turut terlibat aktif dalam upaya pengembangan pendidikan di Indonesia. UU PDRD memberi kesempatan bagi yayasan pendidikan untuk mendapatkan pengecualian pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Permasalahan muncul di Kota Bandung setelah adanya kebijakan pengalihan pajak pusat ke daerah dengan pemungutan PBB-P2 terhadap yayasan pendidikan. Metode pendekatan dalam penelitian ini adalah metode yuridis normatif. Data dalam penelitian ini merupakan kombinasi data primer melalui wawancara dan data sekunder melalui studi kepustakaan yang dianalisis secara deskriptif-analisis. Hasil penelitian menunjukkan bahwa tidak adanya kriteria baku dan jelas terkait yayasan pendidikan yang dapat dikenakan pemungutan PBB-P2 dan Implementasi pemungutan PBB-P2 terhadap yayasan pendidikan di Kota Bandung dinilai belum maksimal karena pelaksanaan pemutakhiran data yang dilakukan pemerintah Kota Bandung belum menyeluruh serta minimnya sosialisasi dan komunikasi terkait pemungutan PBB-P2 terhadap yayasan pendidikan dalam kerangka pengembangan pendidikan nasional.              Kata kunci: PBB-P2; penerapan; yayasan.   ABSTRACT Educational foundations are institutions that are outside the government and are non-profit oriented, actively involved in efforts to develop education in Indonesia. The PDRD Law provides an opportunity for educational foundations to get exemptions from paying the Rural and Urban Land and Building Tax (PBB-P2). Problems arise in the city of Bandung after the policy of transferring the central tax to the regions by collecting PBB-P2 on educational foundations. The approach method in this research is a normative juridical method. The data in this study are a combination of primary data through interviews and secondary data through literature studies that are analyzed descriptively-analysis. The results showed that there were no clear and standard criteria related to educational foundations that could be subject to PBB-P2 collection and the implementation of PBB-P2 collection of educational foundations in Bandung was considered not optimal because the implementation of updating the data by the Bandung city government was not comprehensive and lack of socialization and communication related to PBB-P2 collection towards educational foundations within the framework of developing national education. Keywords: foundation; implementation; PBB-P2

2021 ◽  
Vol 4 (1) ◽  
pp. 135
Author(s):  
Murni Ratna sari Alauddin ◽  
Nursamsir Nursamsir ◽  
Indar Ismail Jamaluddin

After the earthquake, tsunami, and liquefaction on 28 September 2018, the condition of the five-story building was damaged, but it is still inhabited by dozens of families. This paper seeks to explore the attitude of the Palu City Government-Regional People's Representative Council (DPRD), residents, and parties outside the government and outside the residents regarding the use of these flats after the earthquake. The research was conducted qualitatively. Primary data were collected from direct observation and interviews and sources of mass media coverage also complement the secondary data needs. Borrowing Robert K Merton's structural functionalism theory, this research finds a condition if after a disaster, residents strengthen their institutions by building consensus or mutual agreement. Meanwhile, the City Government of Palu, although stated that they prohibited them from returning to the apartment, they have not been able to provide a more feasible housing solution after the earthquake. Ironically, members of the DPRD, as partners of the mayor in the government in Palu City, do not yet know about this condition.


2021 ◽  
Vol 4 (2) ◽  
pp. 155-168
Author(s):  
Sulasno Sulasno

This research aims to find out the problems and solutions that can be done to overcome the problem of the protection of batik copyright law in the city of Cilegon based on law number 28 of 2014 concerning copyright.The formulation of the problem and the purpose of this paper is to see how the existence of batik in the city of Cilegon, businesses and any obstacles faced by the Cilegon city government in providing legal protection for the batik. in addition, the purpose of this study is to provide knowledge that the importance of other legal instruments that are technical. The intended legal device can be in the form of a Regional Government Regulation that regulates the protection of traditional batik art creations including folklore. The research method used is the empirical juridical approach method, where the procedure begins by examining secondary data first, then proceed with examining primary data in the field. The specifications of this study are analytical descriptive. Sources and types of data, consisting of primary data and secondary data. Data analysis is done qualitatively considering the data collected is analytical descriptive. Keywords: Law; Protection; Copyright; Batik; Krakatoa.


istinbath ◽  
2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Mutiaralinda Sartika Nasution ◽  
Basuki Prayitno ◽  
Ihsan Rois

West Nusa Tenggara (NTB) is one of Indonesia’s leading halal tourist destinations. This makes business opportunities open for the local community and will be able to improve the welfare of the community. All districts participated in the development of halal tourism to increase the number of tourist visits to NTB. The city of Mataram, the capital of the NTB province, is no exception. Mataram is also actively building and developing halal tourism by packaging existing tourist destinations into attractive halal tourist destinations. Seeing the rapid development of halal tourism in NTB, this study was conducted to examine the development of Halal Tourism in the City of Mataram and to determine the contribution of the development of halal tourism to the welfare of the people in Mataram City. This research is a descriptive qualitative study in which the primary data are informants from the City of Mataram Tourism Office, Mataram City Promotion Board, Tourism Actors and tourists that visiting Mataram while secondary data are obtained from various reports, books, publications, websites and others. The results of this study aimed that the development of halal tourism carried out by the Mataram City Government was quite good. This is proven by the increasing number of tourists visiting Mataram City each year. Development of halal tourism is done by improving facilities and infrastructure at tourist destinations, promoting both local and international, providing public transportation that is good enough to access tourist attractions, providing accommodations in accordance with sharia provisions so as to provide comfort for tourists especially Muslim tourists. With various efforts to develop tourist destinations that have been carried out by the Government of the City of Mataram has an impact on improving the welfare of the people of the City of Mataram, which is illustrated through the increase in the HDI index from year to year.


2018 ◽  
Vol 3 (2) ◽  
pp. 404
Author(s):  
Tubagus Arya Abdurachman

The discussion of this research is the development of creative cities in a country is the result of the efforts of the government and creative actors in the city in the country. Creative city can not be separated from the potential of social capital that is owned by the people in the city. Social capital is a social organization concept that includes network of norms and social trusts that facilitate mutual coordination and cooperation including in developing the regional economy. This research aims to (1) know the contribution of social capital in making a creative city, (2) express the social capital and creativity of individuals and communities to realize creative city, and (3) know aspects of social capital that dominant influence on a creativity of the city. The method of this research is qualitative primary data with technic observation and indepth interview, also secondary data in the form of document and archive analysis from Bandung city as one of creative city in Indonesia. Research is done during 2015-2016. Conclusions this research are (1)Social capital that form trust, tolerance, cooperation, openness, and independence of the community greatly contributes in the creation of creative city because through the braided integration of social capital that forms a norm of behavior binding for its citizens to be creative and does not require material capital,(2)Individual urban creativity formed through the process of socialization of elements of social capital in the life of society to trigger creativity of individuals and society as a whole, and (3) The form of openness, tolerance, and cooperation are the dominant elements of social capital in growing the creativity of individuals and societyKeywords: Creatif city, Social capital


1970 ◽  
Vol 4 (1) ◽  
Author(s):  
Lina Sarasdevi Santosa ◽  
P. Alit Suthanaya ◽  
I B. Rai Adnyana

Abstract : Based on data from the Central Statistics Agency (BPS) of Bali in 2013, the population density in the Metropolitan area SARBAGITA (Denpasar-Badung-Gianyar-Tabanan) was 1.057 inhabitants/km2 with an area of 1.753,63 km2 and population was 1.853.017 inhabitants. Availability of facilities and adequate transportation infrastructure is needed, but in fact the performance of roads in the city center has declined. It is characterized by an increase in travel delay problem. Traffic delay problems in the City of Denpasar commonly occur on the stretch of Gatot Subroto street. To minimize the existing problems, Denpasar City Government plans to develop an underpass at the intersection of Gatot Subroto street and Ahmad Yani street. The aim of this study was to analyze the direct benefits of underpass for road users, to analyze the costs necessary to realize and operate the underpass, and to analyze the economic feasibility of the underpass development investment. Based on primary data and secondary data were obtained from government agencies, the method of analysis in this study used the technique of Net Present Value (NPV), Benefit Cost Ratio (BCR) and Internal Rate of Return (IRR). Economic analysis conducted in this study used three criteria (NPV, BCR and IRR) with three interest rates (12%, 15% and 18% per year) stating that the construction of an underpass was economically feasible. For example in the second scenario where the interest rate 15% gain on the analysis of value NPV, BCR and IRR respectively is Rp. 233.462.340.102,00; 1,948 and 30,81%. Suggestions can be submitted from this research is the need to contemplate the effect of changes in land use in areas close to the area around the underpass and needed further study that takes into account the needs of additional traffic lanes.


2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Kokoh Prasetyo ◽  
Ertien Rining Nawangsari ◽  
Johan Vivaldi Alex Sander

Indonesia is a country that has quite a large population, one of which is the largest population in the city of Surabaya as a metropolis. With this large number of people, the poverty rate for families in the community is high, so the government provides a program to break the poverty chain, the Family Hope Program (PKH). The purpose of this study is to determine the implementation of social empowerment in the city of Surabaya through the family hope program that can make the community / beneficiary socially and economically independent life and measure the family hope program as a manifestation of community independence. This study used descriptive qualitative method. Data sources consist of primary data and secondary data. Primary data sources were obtained from observations and interviews. Data processing is done through the process of data reduction, data presentation, and conclusion checking or verification. The analysis used in this research is to use the basic principle model of community independence. The results of this study, show that social empowerment through the family of hope program by using a model of community independence is still not going well to create an economically and socially independent community. This can be seen from the data of the community / beneficiaries can live independently after receiving a family of hope program. Through the basic principle model of community independence from Sunyoto Usman (2003) which includes: creating climate, strengthening power, and protecting.Keywords: Human Development Index, Social Empowerment,Welfare


PERSPEKTIF ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 149-167
Author(s):  
Biliater Situngkir ◽  
Zulkifli Lubis ◽  
Abdul Kadir

The development of the Chinese city site area as a tourism potential in the city of Medan is very important considering the city of Medan does not yet have natural tourism objects that are well managed. The type of study used in this research is descriptive with a qualitative approach where research is carried out to create a tourism development using the Collaborative Management (Co-Management) method. To obtain data and to deepen the implementation of collaborative management, in-depth interviews were conducted with key informants and questionnaires so that the data needed in this study was complete. Data obtained in the field, both secondary data and primary data will be compiled, presented and analyzed with a qualitative approach in the form of exposure which will then be analyzed in accordance with the research problem undertaken. The results of research conducted show that the community has been involved in the development of tourism in the Chinese city site area. But the community is still walking alone in the development of tourism. With the concept of collaborative management, it will certainly be in developing tourism that is more focused and more targeted as desired. From this research it can be concluded that the area of the Chinese city site has a huge opportunity to be developed into the tourism sector that can provide benefits for both the government, the community and the parties involved in developing tourism.


2020 ◽  
Vol 12 (1) ◽  
pp. 26-37
Author(s):  
Ahmad Syamsir

The service of organizing the pilgrimage is actually every year always strived to be better. The Government through the Indonesian Ministry of Religion in Bandung, should be able to implement the Implementation of Hajj Implementation Policy optimally and effectively, without ignoring the formal legal rules that have been established so far. This study aims to analyze the factors of success and failure of implementing the implementation of the pilgrimage policy in the city of Bandung. The approach used in this study is a qualitative approach, where researchers are directly involved in the study site through observation and participant observation. The type of data from this study are primary data and secondary data. Primary data in the form of information and data from interviews with interested parties and the main actors in the implementation of the pilgrimage in the city of Bandung. Secondary data sourced from articles, literature studies, documents and photos, statistical data, archives both from the government and the public as well as mass media publications. The results of this study indicate that in the process of implementing the implementation of the pilgrimage policy in the city of Bandung faces a number of challenges that are not easy so that several factors emerge that led to the success or failure of the implementation process. This study can be concluded that the implementation of the Hajj policy in the city of Bandung in 2016 has not been carried out properly, due to a paradoxical reality towards the ideal policy that has been determined.


2020 ◽  
Vol 8 (12) ◽  
pp. 1845
Author(s):  
Tjokorda Gde Agung Smara Raditia ◽  
Dewa Gede Pradnya Yustiawan

Penyandang disabilitas sering sekali kurang mendapat perhatian, seperti mendapat perlakuan yang berbeda atau diskriminasi. Kurangnya akses juga menjadi penghambat kehidupan seharihari para penyandang disabilitas. Harapan bagi para penyandang disabilitas untuk memperoleh pekerjaan bisa dikatakan kecil dibanding mereka yang tidak memiliki cacat fisik. Yayasan atau organisasi nirlaba dapat dikatakan memiliki peran kuat dalam menghadapi berbagai masalah yang tengah terjadi. Ketimpangan antara perkembangan pesat pariwisata Bali dengan pemenuhan hak-hak dasar dari kaum disabilitas telah mulai dijembatani melalui keberadaan yayasan atau organisasi nirlaba. Jenis penelitian ini adalah jenis penelitian hukum empiris, yaitu metode pendekatan yang digunakan untuk memecahkan suatu objek penelitian dengan cara meneliti data sekunder terhadap data primer yang ada dilapangan. Hasil studi menunjukkan perlakuan tenaga kerja penyandang disabilitas dalam Yayasan di Bali telah sesuai dengan peraturan yang berlaku dimana pihak Yayasan sudah melindungi dan mengakomodasi hak-hak pekerja penyandang disabilitas tanpa adanya diskriminasi dan perbedaan, seluruh peraturan perundang-undangan telah diimplementasikan dengan baik oleh pihak yayasan guna memenuhi  kebutuhan para pekerja penyandang disabilitas terutama pada dunia kerja. People with disabilities often receive less attention, different treatment, or discrimination. Limited access also becomes a barrier to their daily lives. They get smaller chances to get a job compared to those non-disabled. Foundations or non-profit organizations have a strong role in dealing with current issues. The organization has bridged the disparity between the rapid development of Bali tourism and the fulfillment of the basic rights of people with disabilities. The purpose of writing this journal is to determine the rights of workers with disabilities based on the prevailing laws and regulations in Indonesia and to find out the forms of treatment for workers with disabilities who work at foundations in Bali. This type of research is a type of empirical legal research, namely the approach method used to solve an object of research by examining secondary data against primary data in the field. The study results show the treatment received by workers with disabilities in a non-profit organization in Bali has been appropriate with the applicable regulations with the protection and accommodation of workers with disabilities without discrimination and differences. All laws and regulations have been implemented well by the foundation to meet the needs of workers with disabilities particularly in the world of work.


2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Fellyanus Habaora ◽  
Jefirstson Richset Riwukore ◽  
Tien Yustini

<p><em>The purpose of this research was to determine the performance of state civil servants at the Secretariat of the Government of Kupang City, East Nusa Tenggara, Indonesia through the effectiveness of performance indicators, namely quantity, quality, timeliness, cooperation, and self-quality. The research was conducted for 6 months, namely September 2019-February 2020. The total population and research sample were 370 ASN which were determined by purposive stratified proportional sampling based on the position, class, and rank of the ASN. The type of data used is primary data and secondary data obtained by means of questionnaires, observation, and documentation. Data analysis was carried out on performance indicators using descriptive analysis based on the average value of the Likert scale classification. The results showed that in general, the performance of ASN in the Regional Secretariat of the Kupang City Government was effective as indicated by the average performance score of 3.71 or high. This result is because the performance indicators show the results of high-value categories which include quantity (3.79), quality (3.71), timeliness (3.67), cooperation (3.70), and self-quality (3.69).</em></p><p><strong><em>Keywords: </em></strong><em>quantity, quality, timeliness, cooperation, self-quality, performance</em></p>


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