scholarly journals Makna yang Timbul dari Kesadaran Membayar Pajak Restoran

2019 ◽  
Vol 3 (1) ◽  
pp. 54-65
Author(s):  
Alfian Suradiansyah ◽  
Ni Putu Eka Widiastuti ◽  
Alfida Aziz

This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.

2021 ◽  
Vol 4 (1) ◽  
pp. 167
Author(s):  
Saleh Al Hamid ◽  
Zulaecha Ngiu ◽  
Tirta Pranadita Mailensun

This research is about the role of local governments in distributing funds for the Corporate Social Responsibility (CSR) program to the community, on the grounds that the importance of clarity of authority so that in the future there will be no imbalances in channeling Corporate Social Responsibility funds to the community. The purpose of this study was to determine the role of the Regional Government of North Gorontalo Regency in the CSR programs implemented by investing companies and State-Owned Enterprises (BUMN) that have distributed CSR funds to the people of North Gorontalo and to find out the inhibiting factors. in implementing the CSR program. The results showed that the role of the local government as a facilitator in managing the CSR funds of the SULUTGO Bank was to provide health facilities in the form of a hearse, distribute educational scholarships and renovate buildings for the covid-19 quarantine. The role of the Regional Government as a Regulator is to make decisions about managing CSR Funds to SKPD-SKPD that are related to community needs that are urgent to be followed up in the form of procurement of facilities and infrastructure that are needed by the community. The role of the local government as a catalyst is to increase each year shares as equity participation in the Kwandang Branch of the SULUTGO Bank so that dividends for CSR funds will increase and establish communication with other banks to obtain CSR funds.  Penelitian ini tentang peran Pemerintah Daerah dalam menyalurkan dana program Corporate Social Responsibility (CSR) kepada masyarakat, dengan alasan bahwa pentingnya kejelasan kewenangan agar kedepannya tidak terjadi ketimpangan dalam menyalurkan dana Corporate Social Responsibility kepada masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui peran Pemerintah Daerah Kabupaten Gorontalo Utara terhadap program-program CSR yang telah diimplementasikan oleh perusahaan- perusahaan yang berinvestasi dan Badan Usaha Milik Negara (BUMN) yang sudah menyalurkan dana CSR pada masyarakat Gorontalo Utara dan mengetahui faktor-faktor penghambat dalam pelaksanaan program CSR. Hasil penelitian menunjukan bahwa Peran Pemerintah Daerah sebagai fasilitator dalam pengelolaan dana CSR Bank SULUTGO adalah telah menyerahkan fasilitas kesehatan berupa mobil jenazah, menyalurkan beasiswa pendidikan dan renovasi gedung untuk karantina covid-19. Peran Pemerintah Daerah Sebagai Regulator adalah membuat keputusan pengelolaan Dana CSR ke SKPD-SKPD yang berhubungan dengan kebutuhan masyarakat yang mendesak untuk ditindaklanjuti dalam bentuk pengadaan sarana dan prasarana yang menjadi kebutuhan masyarakat. Peran Pemerintah Daerah Sebagai Katalisator adalah setiap tahunnya menambah saham sebagai penyertaan modal di Bank SULUTGO Cabang Kwandang agar deviden untuk dana CSR semakin bertambah dan menjalin komunikasi dengan Bank-Bank lainnya untuk memperoleh dana CSR.


2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis


2021 ◽  
Vol 2 (3) ◽  
pp. 582-591
Author(s):  
Anwar Sadat

This study aimed to improve the service of local governments in combining existing knowledge in an organization so that it can create, collect, maintain and manage employee knowledge and performance through the mastery of knowledge by all members. When knowledge sharing has been successfully applicated in ensuring the services survived in which each apparatus can synergy to achieve better performance to achieve common goals. employees in the Regional Government experience high mobility between agencies in the regions with various basic tasks and functions. Therefore, we need a high adaptability by an employee to be able to carry out tasks in a new place as quickly as possible. This condition results in an agency that is very important to manage its resources in order to support every employee (HR) possessed to carry out their duties properly even though the employee concerned has just entered his institution. This is where the importance of knowledge management or knowlegde management can be felt to keep the organization moving forward despite facing various situations that affect the performance of achieving organizational goals. This study uses a qualitative approach to the type of instrumental case study research. The location of the study was conducted at the Baubau City Regional Secretariat. Data collection techniques used, namely: in-depth interviews, document studies and observations. The results showed that Knowledge Management is an effort to improve the performance capabilities of local government apparatus services in managing their intellectual assets, in the form of existing knowledge and experience. The aim is to utilize these assets to achieve better service performance to accelerate the achievement of the objectives implemented in accordance with bureaucratic reform


2018 ◽  
Vol 2 (2) ◽  
pp. 104-117
Author(s):  
Hari Soesanto

ABSTRAK Penelitian atau kajian mengenai pelatihan bagi para aparatur sipil negara sudah banyak dilakukan, namun penelitian yang fokus pada pelatihan bagi aparatur yang bertugas pada pemerintah daerah Mitra Praja Utama masih sangat langka. Kajian ini menyajikan skema atau model alternatif peningkatan kompetensi aparatur sipil negara untuk meningkatkan kerjasama antar daerah melalui pelatihan bersama. Ruang lingkup pemerintah daerah yang menjadi kajian adalah pemerintah daerah yang tergabung dalam forum Mitra Praja Utama (MPU). MPU merupakan forum kerjasama dan koordinasi antar pemerintah daerah di Indonesia yang terdiri dari  10 Provinsi yaitu Provinsi Jawa Barat, Provinsi DKI Jakarta, Provinsi Jawa Tengah, Provinsi Daerah Istimewa Yogyakarta, Provinsi Jawa Timur, Provinsi Bali, Provinsi Lampung, Provinsi Nusa Tenggara Barat, Provinsi Banten dan Provinsi Nusa Tengggara Timur. Model pelatihan bersama yang disajikan pada kajian ini merupakan suatu alternatif metode yang dapat dipertimbangkan oleh lembaga diklat pemerintah, khususnya pada lembaga diklat pemerintah yang tergabung dalam Mitra Praja Utama dalam rangka peningkatan kerjasama antar daerah untuk berbagai urusan pemerintahan daerah terutama dari aspek kompetensi aparatur.   Kata kunci: pelatihan, mitra praja utama, kompetensi, aparatur sipil negara     ABSTRACT Research or studies on training for the state civil apparatus have been carried out a lot, but research that focuses on training for officers serving in the Mitra Praja Utama regional government is still very rare. This study presents an alternative model for enhancing the competence of civil state apparatus to increase cooperation among regions through joint training. The scope of local government to be studied is the local government who are members of the forum Mitra Praja Utama (MPU). MPU is a forum of cooperation and coordination among local governments in Indonesia consisting of 10 Provinces of West Java Province, DKI Jakarta Province, Central Java Province, Special Province of Yogyakarta, East Java Province, Bali Province, Lampung Province, West Nusa Tenggara Province, Banten Province and East Nusa Tenggara Province. The joint training model presented in this study is an alternative method that can be ascertained by special government training institutions in government training institutions incorporated in Mitra Praja Utama in order to increase inter-regional cooperation for various local government affairs.   Keywords: training, mitra praja utama, competence, civil state apparatus  


2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Dicky Dwi Wibowo ◽  
Agus Tinus

Abstract: The regional government is at the forefront of sustainable development. Through policies issued by local governments can help improve the quality of education at the Madrasah level. The study aims to describe 1) a comparison of education policies by the Nganjuk Regional Government. 2) The authority of education policy providers by the Nganjuk regional government. 3) positive and negative impacts of the comparison of government policies on the implementation of Madrasah education. This research uses qualitative research with a descriptive-analytic approach. Data collection techniques are done using observation, interviews, and documents. Data analysis of the results of the study was carried out by data reduction, data presentation, and concluding (data verification). The results of the study show that (1) Problems and comparisons of educational policies namely regarding the qualifications of the establishment of schools and madrasas, and differences in the admission schedule for new students that are still not aligned between the Education Office and the Nganjuk Ministry of Religion Office due to the centralization and decentralization of the government system. (2) The authority exercised by the Education Office and the Regional People's Representative Assembly Commission 4 does not affect Madrasas (3) The positive impact is that madrasas can choose students who are superior and can meet the ceiling set by the government. The negative impact is that madrasas are said to be a factor in merging schools and the lack of local government attention to madrasas.Keywords: School, Madrasa, Educational Policy, Local Government Abstrak: Pemerintah daerah menjadi ujung tombak dalam pembangunan yang berkelanjutan. Melalui kebijakan yang dikeluarkan pemerintah daerah dapat membantu peningkatkan mutu penyelenggaraan pendidikan di tingkat Madrasah. Penelitian ini bertujuan untuk mendeskripsikan tentang1) perbandingan kebijakan pendidikan oleh Pemerintah Daerah NganjukDalam Penyelenggaraan Pendidikan Madrasah. 2) Kewenangan penyelenggara kebijakan pendidikanMadrasah oleh pemerintah daerah Nganjuk.3) dampak positif dan negatif dari perbandingan kebijakan pemerintah terhadap penyelenggaraan pendidikan Madrasah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif-analitik. Teknik pengumpulan data dilakukan dengan menggunakan observasi, wawancara serta dokumen. Analisis data hasil penelitian dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan (verifikasi data). Hasil penelitian menunjukkan bahwa (1) Permasalahan dan perbandingan kebijakan pendidikan yaitu mengenai kualifikasi jarak pendirian sekolah dan madrasah, dan perbedaan jadwal penerimaan siswa baru yang masih belum selaras antara Dinas Pendidikan dan Kantor Kementerian Agama Nganjuk dikarenakan sentralisasi dan desentralisasi sistem pemerintahan. (2) Kewenagan yang dilakukan Dinas Pendidikan dan DPRD Komisi 4 tdak berpengaruh kepada Madrasah (3) Dampak positif yaitu madrasah mampu memilih siswa yang unggul dan bisa memenuhi pagu yang telah ditentukan oleh pemerintah. Dampak negatinya adalah madrasah dikatakan sebagai faktor penggabungan sekolah dan masih kurangnya perhatian pemerintah daerah terhadap madrasah.Kata kunci: Sekolah, Madrasah, Kebijakan Pendidikan, Pemerintah Daerah


2020 ◽  
Vol 1 (2) ◽  
pp. 268-282
Author(s):  
Herman Herman ◽  
Hambali Thalib ◽  
Hamza Baharuddin

Paradigma baru dalam undang-undang nomor 23 tahun 23 tahun 2014 tetang pemerintahan daerah menghendaki hubungan yang sejajar antara DPRD dengan pemerintah daerah. Hubungan sejajar tersebut menandakan bahwa posisi DPRD dan pemerintah daerah adalah menempati posisi yang sama kuat. Hal itu di perlakukan guna mewujudkan pemerintahan yang baik (Good Government) yang di imbangi system pengawasan yang efektif dan efesien melalui mekanisme Check and Balance. Pemerintahan baik Good Government adalah pemerintahan yang di jalankan berdasarkan pada norma atau peraturan perundang-undangan yang mengaturnya secara konsisten dan bertanggung jawab dalam rangka mencapai tujuan negara yang di landasi prinsip transparan, angkutabel, bersih, jujur dan amanah. Untuk mewujudkan pemerintahan daerah yang baik, maka fungsi Dewan Perwakilan Rakyar Daerah di dalam melakukan pengawasan atas pelaksanaan urusan pemerintahan daerah adalah sangat penting. Pengawasan DPRD ini termasuk keputusan yang sanagt umum di luar peraturan perundang-undangan seperti kebijkan kepala daerah. The new paradigm in law number 23 of 23 of 2014 regarding regional governance requires an equal relationship between the DPRD and local governments. This parallel relationship indicates that the position of DPRD and local government is in the same strong position. This is done in order to create a good government (Good Government) which is balanced by an effective and efficient monitoring system through the Check and Balance mechanism. Good governance Good Government is a government that is run based on the norms or laws and regulations that regulate it consistently and responsibly in order to achieve the country's goals which are based on the principles of transparency, transportation, cleanliness, honesty and trustworthiness. To realize good regional governance, the function of the Regional People's Representative Council in supervising the implementation of regional government affairs is very important. This DPRD oversight includes decisions that are very general outside the statutory regulations, such as the policies of the regional head.


2012 ◽  
pp. 1774-1791
Author(s):  
Raoul J. Freeman ◽  
Peter Loo

Web 2.0 refers to various networked applications utilizing technologies such as application mashups, content syndication, videocasts, wikis, blogs, social networking, user tagging, social bookmarks and content and service rating. Such technologies are designed to reach, attract, and interact with a greater electronic user audience. The potential of these technologies for e-government applications at Los Angeles County is analyzed. The government model for leveraging Internet technologies is different from that of commercial enterprises or academia. Thus immediate utilization of seemingly attractive technological opportunities must be tempered by organizational, implementation, and social responsibility constraints. Appropriate attention needs to be paid to legal and operational issues. The main conclusion drawn is that Web 2.0 presents an opportunity for local governments such as Los Angeles County, but that there should not be a headlong rush to implementation without consideration of a variety of other issues.


2017 ◽  
Vol 24 (2) ◽  
pp. 117-134
Author(s):  
Khandakar Farid Uddin

Bangladesh has a history of political unrest and supremacy of the ruling party. Recently, representatives of the local government were suspended for being accused in cases of political violence. The ruling party is defining the suspensions as a legal process; on the contrary, the opposition political parties are claiming it as political hostility and a way of controlling local governments. There are shortages of research on contemporary political challenges and its consequences. Thus, this study considered local government representative suspensions as a case to exemplify the political hostility and local government crisis in Bangladesh. This study also demonstrated some theoretical points to frame the conceptual thoughts, likewise explained the status and some historical illustration of governmental intrusion over local government. Besides, this study applied the qualitative method to discover the research queries. Consequently, the analysis outlined substantial political supremacy and hostility in Bangladesh and its adverse impact on local governance.


2020 ◽  
Vol 13 (1) ◽  
pp. 52-68
Author(s):  
Diyar Ginanjar Andiraharja

This study aimed to assess the strategies that have been implemented by the central and regional governments in handling COVID-19. There are ten regulations related to the research objectives that have been reviewed. The method applied is normative legal research. Second level data is used in this study. The literature reviewed is used to solve researchers' questions. From this study it was revealed that the local government was obliged to decide on the policies that had to be taken in handling COVID-19 with normal basic health service conditions. In the situation of the COVID-19 pandemic, the appropriate regulations were enacted not the Law on Regional Government, but the Law on Health Quarantine. The conclusion of this study, in the condition of public health emergencies there is uncertainty at the local government level, because with the decentralization in the field of health causes basic health service standards vary according to the commitment and fiscal capacity of local governments. Strengthening the role of local government is a major factor in overcoming COVID-19. Health services in the regions must be ensured by the central government to conform to the COVID-19 handling standard. With the current state of public health emergencies, it is hoped that the division of roles of the center and the regions will be expected to ensure the safety of citizens.


2020 ◽  
Vol 7 (2) ◽  
pp. 300-310
Author(s):  
Fatimah Tahir

This study aims to analyze the form of verbal and nonverbal texts in public service advertisements in the Regional Government of Bone Regency using the semiotics of CS Peirce. This study used descriptive qualitative method. The data is sourced from text in the PSA of the Regional Government of Bone. The data collection procedures used in this study are recording and note taking techniques. The results showed that the verbal form of PSA Local Government uses the meaning of denotation and connotation, Bugis philosophical expressions. The nonverbal text forms are dominated by the photo of the head of Regional Government, because the photo has perfect representation ability, compared to other nonverbal elements. Photos of the Bone regent and deputy regent of Bone are as icons and the logo of the local government of Bone is as a symbol. The traditional clothing that is used and the traditional house that is the setting for PSA are as indexes.


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