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Journal : GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan

ANALISIS PERAN DAN FUNGSI INTERNAL AUDIT INSPEKTORAT KABUPATEN DELI SERDANG TERHADAP PENYELENGGARAAN URUSAN PEMERINTAHAN DAERAH DI KABUPATEN DELI SERDANG David Efrata Tarigan; Subhilhar Subhilhar; Husni Thamrin
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 7 No. 3 (2021): 2021 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/governance.v7i3.20

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis gambaran pelaksanaan peran dan fungsi pengawasan terhadap penyelenggaraan urusan pemerintahan daerah yang dilakukan oleh Inspektorat Kabupaten Deli Serdang serta kendala-kendala yang dihadapi pemerintahan daerah di Kabupaten Deli Serdang. Secara teknis penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif yaitu dengan menggambarkan secara operasional aktivitas serta lakon yang dilaksanakan oleh inspektorat Kabupaten Deli Serdang. Dengan demikian sumber datanya adalah orang- orang atau individu yang memahami betul permasalahan yang diteliti serta secara formal terlibat dalam proses pengawasan.Hasil penelitian menyimpulkan bahwa peran pengawasan melalui audit internal terhadap penyelenggaraan urusan pemerintahan daerah di Kabupaten Deli Serdang oleh Inspektorat Kabupaten telah dilaksanakan dengan baik. Meski demikian terdapat pula beberapa kelemahan yang menjadi informasi bagi perbaikan perencanaan pengawasan di masa yang akan datang.
EVALUASI KEBIJAKAN TENTANG PENGAMPUNAN PAJAK ATAS WAJIB PAJAK USAHA MIKRO KECIL MENENGAH PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR Fitri Aprilia; M. Arif Nasution; Husni Thamrin
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 8 No. 1 (2021): 2021 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/governance.v8i1.28

Abstract

Limitations of Micro Small Medium Enterprises (MSMEs, or UMKM) in carrying out taxation obligations make UMKM often disobedient in carrying out their obligations. Non-compliance of taxpayers UMKM can harm them with the emergence of problems in the field of taxation on the business they live. To be able to overcome these problems the government has provided tax forgiveness facilities that can be utilized by UMKM. This study aims to evaluate the policy of Law Number 11 of 2016 concerning Tax Remission, of Small and Medium Enterprises Taxpayer at Tax Office Pratama East Medan. The method used in this research is a mixed research method that combines both qualitative and quantitative methods. The main informant in this research is the UMKM taxpayer and the key informant is the tax officer. The population of this study is the UMKM taxpayer who is in the working area of ​​KPP Pratama Medan Timur with the number of more than 100 people. The sample used Taro Yamane formula with sample number of 97 people who become respondents. The results showed that the implementation of tax pardon on the UMKM taxpayer has run quite well.
EFEKTIFITAS PROGRAM PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA (P3MD) DI DESA HUTAURUK HASUNDUTAN KECAMATAN SIPOHOLON KABUPATEN TAPANULI UTARA TAHUN 2020 Aldi Hutauruk; Husni Thamrin
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 8 No. 4 (2022): 2022 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Village Community Development and Empowerment (P3MD) is an effort to develop community independence and welfare by increasing knowledge, attitudes, skills, behavior, abilities, awareness, and utilizing resources through the establishment of policies, programs, activities and assistance in accordance with the essence of the problem and priority needs. villagers. Village development is a process of development activities that take place in the village which covers all aspects of community life and livelihood. Empowerment is an effort carried out to improve the ability of the community to be more able to meet their needs and be more involved in the decision-making process on an equal basis with others. The purpose of this study was to find out how the Effectiveness of the Village Community Development and Empowerment Program in Hutauruk Hasundutan Village, Sipoholon District, North Tapanuli Regency in 2020. This type of research is a qualitative research using a descriptive approach. This research was conducted in Hutauruk Hasundutan Village, Sipoholon District, North Tapanuli Regency. The effectiveness that can be seen from the Hutauruk Hasundutan Village Community Development and Empowerment Program carried out is Development and Empowerment that has been carried out to the Community, Development and Empowerment has been carried out which aims to support all existing needs in the community such as inadequate development, community development and assistance. - Assistance provided to the community. All programs carried out aim to improve the welfare of the people of Hutauruk Hasundutan Village.
RESPON MASYARAKAT TERHADAP PROGRAM DANA DESA DI DESA HUTA DAME KECAMATAN PANYABUNGAN UTARA KABUPATEN MANDILING NATAL Wantina Wantina; Husni Thamrin
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 8 No. 4 (2022): 2022 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Government Regulation No.60 of 2014 on Village Funds sourced from the State Budget of Revenue and Expenditure designated for Villages used to finance the implementation of governance, development implementation, community development, and empowerment Community.Village Fund programs are implemented throughout the province in Indonesia, one of them is in North Sumatra Province. The implementation of the Village Fund Program begins in 2015 of which approximately 74,093 villages participated in the program. One village that got the Village Fund program is Huta Dame Village, North Panyabungan District, Mandailing Natal Regency.The Village Fund program raises a community response, which can be seen from three aspects, namely perception, attitude and participation.Considering this, of course the community will give different responses to the Village Fund program in Huta Dame Village.The research method used descriptive research, which is to create a comprehensive picture of how the community response to the Village Fundprogram in Huta Dame Village. This research was conducted in Huta Dame Village, North Panyabungan District, Mandailing Natal Regency with 30 respondents. Data collection techniques through observation and questionnaires distributed to respondents. While the analytical method used is descriptive, check the questionnaire of the respondents then look for the frequency and percentage arranged in single table forms are described quantitatively and using scales Likert to measure the variables.Based on data that has been collected and analyzed it can be concluded that the average Village Fund program received a positive response from the people of Huta Dame Village with a value of 0.59.Consisting of perceptions of value 0.71, attitude with value 0,77 and participation with value 0,31.