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All Journal The Scientia Law and Economics Review Journal of Business Issues Philosophy and Paradigm Review Journal of Public Administration and Policy Digital Economy and Digital Transformation Review Social Sciences and Humanity Studies Scientia Human Capital and Organizational Behavior Journal of Entrepreneurship and Financial Technology Criminal Law and Policy Review Journal of Information System and Technology Issues
Leo B. Barus
Pemerintah Kabupaten Tapanuli Tengah
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences

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Public Policy Implementation in Infrastructure Development: A Case Study of Road Infrastructure in Indonesia Leo B. Barus
The Scientia Law and Economics Review Vol. 1 No. 1 (2022): The Scientia Law and Economics Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.141 KB) | DOI: 10.56282/sler.v1i1.128

Abstract

Infrastruktur jalan merupakan penopang peradaban, sarana pemerataan pembangunan dan pendukung perekonomian bagi Indonesia sebagai suatu negara kepulauan, namun masih terdapat sekitar 56,73% dari keseluruhan Panjang jalan di Indonesia berada dalam kondisi yang kurang/tidak baik. Perlu melakukan studi normative berdasarkan data sekunder atau library research dalam menjawab rumusan permasalahan yang ada. Implementasi kebijakan publik yang ideal dalam pembangunan infrastruktur jalan di Indonesia memadai mempergunakan A Model of the Policy Implementation Process. Model ini menyuguhkan pengaruh standar dan sasaran kebijakan, Sumber daya, Karakteristik organisasi pelaksana, Komunikasi antar organisasi terkait dan kegiatan-kegiatan pelaksanaan, sikap para pelaksana, dan lingkungan social, ekonomi, dan politik dalam meningkatkan kinerja kebijakan.
CHOICES OF BUSINESS STRATEGY BETWEEN ASIA AND EUROPE AND AMERICA: A Literature Review Perspective Leo B. Barus
Journal of Business Issues Vol. 1 No. 1 (2022): Journal of Business Issues
Publisher : Scientia integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.518 KB) | DOI: 10.56282/jbi.v1i1.155

Abstract

Budaya perusahaan dalam pilihan strategi bisnis kontemporer didominasi oleh 2 (dua) budaya besar, yaitu budaya barat dan budaya jepang. Berdasarkan studi pustaka dengan metode deskriptif, disimpulkan bahwa bentuk strategi non-interupsi dengan menerapkan metode continuous improvement, kanban, kaizen, dan persediaan just-in-time telah menjadi metode yang diterima secara luas untuk mengurangi biaya operasi dan meningkatkan efisiensinya. Strategi non-interupsi tersebut selalu melembagakan dialog dan menjaga hubungan jangka panjang dengan pelanggan maupun suppliernya, sementara strategi lain yang mempergunakan budaya perusahaan di Eropa dan Amerika cenderung menerapkan nilai-nilai individualistis.
ROOT PATTERNS OF LEGAL EXPRESSIVISM: A META-JURISPRUDENCE CONSTRUCTION OF PIETERSEN Leo B. Barus; Anis W. Hermawan
Philosophy and Paradigm Review Vol. 1 No. 1 (2022): Philosophy and Paradigm Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/ppr.v1i1.197

Abstract

Pertanyaan mendasar tentang “how shall we live” telah dijawab oleh Pietersen melalui suatu analisis meta-paradigmatik. Salah satu kerangka kerja meta paradigmatic yang dihasilkan oleh Pietersen adalah tipe yang berkarakteristikan subjectivist-realist. Sehingga, studi ini berusaha membahas permasalahan bagaimana konstruksi karakteristik umum dari cabang hukum berdasarkan filsafat barat yang polanya adalah subjectivist-realist. Disimpulkan bahwa filsafat barat yang berpola subjectivist-realist menghasilkan tipe Subjectivist-Realist Jurisprudence yang identik dengan cabang hukum seperti legal expressivism, legal realism, legal pragmatic, legal pluralism dan kajian hukum doctrinal.
ROOT PATTERNS OF POSITIVISM IN WESTERN PHILOSOPHY: A META-JURISPRUDENCE CONSTRUCTION IN PUBLIC POLICY DEVELOPMENT Leo B. Barus
Journal of Public Administration and Policy Issues Vol. 1 No. 1 (2022): Journal of Public Administration and Policy Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.673 KB) | DOI: 10.56282/jpapi.v1i1.205

Abstract

Analisis meta-paradigmatik yang dilakukan oleh Pietersen yang berusaha pertanyaan mendasar tentang “how shall we live” telah menghasilkan tipe yang berkarakteristik objectivist-realist. Tipe pemikiran objectivist-realist jurisprudence ini dapat dikembangkan dalam pembangunan studi kebijakan public yang ideal, mengingat permasalahan-permasalahan kebijakan, hasil kebijakan yang diharapkan, kebijakan-kebijakan yang dipilih, hasil kebijakan yang diamati, dan kinerja kebijakan tetap menggantungkan pada fakta empiric yang merupakan ciri filsafat positivism.
The Street-Level Bureaucracy Implementation in Public Service in Villages in Indonesia Leo B. Barus
Journal of Public Administration and Policy Issues Vol. 1 No. 2 (2022): Journal of Public Administration and Policy Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.288 KB) | DOI: 10.56282/jpapi.v1i2.286

Abstract

Corruption cases by law enforcement officials in the village fund budget sector until 2021 have reached 154 cases with a potential state loss of IDR 233 billion. It needs handling which is not solely by law enforcement and/or supervision, but also based on improving public services by using the theory of the street-level bureaucracy. Based on the qualitative study, it is concluded that the implementation of the street level bureaucracy in Indonesia in the context of village public services can be carried out through discretion and relative autonomy through top-down and/or bottom-up services. So as to produce quality, fast, easy, affordable, and measurable service functions that can handle village financial irregularities in Indonesia.
TACKLING THE NON-COMPLIANCE OF TAXPAYERS ON DIGITAL ECONOMY IN INDONESIA: A RATIONAL CHOICE LITERATURE: A Rational Choice Literature Leo B. Barus; Yudha Pramana
Digital Economy and Digital Transformation Review Vol. 1 No. 2 (2022): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.152 KB) | DOI: 10.56282/deditr.v1i2.320

Abstract

The increasingly widespread internet penetration shows that digital taxes can be one of the levers of state tax revenue. However, there are still potential challenges of tax non-compliance that must be considered by the Directorate General of Taxes (DGT) to handle them, which one is by using rational choice theory. It was concluded that in dealing with tax avoidance and tax evasion in the digital economy sector in Indonesia, the DGT needs to consider rational choice theory (by exploring contexts consisting of certainty, uncertainty, strategy, and group choice) in establishing and enforcing the law.
Public Sector Integrity in Addressing the Corruption in Public Organizations in Indonesia Leo B. Barus
Social Sciences and Humanity Studies Vol. 1 No. 2 (2022): Social Sciences and Humanity Studies
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.89 KB) | DOI: 10.56282/sshs.v1i2.310

Abstract

Public officers in certain public organizations in Indonesia are experiencing with crisis of public sector integrity considering that the handling of corruption cases carried out by the Corruption Eradication Commission in 2014-2022 has reached 1,351 cases, committed by unscrupulous members of the certain members of the people's representative assembly, Ministries/Institutions, state/regional owned enterprises, Commission, Provincial Government, and Regency/City Government. It is concluded that the addressing of corruption in public organizations in Indonesia can be done by strengthening the integrity of the public sector. Strengthening the integrity of the public sector which can legitimize public organizations is carried out by upholding the ethical culture and building the appropriate integrity management system at the organizational level.
THE AGENDA OF PANCASILA LEADERSHIP ON EDUCATION SECTOR IN OVERCOMING CORRUPTION Leo B. Barus; Elvrida N. Sinaga
Scientia Human Capital and Organizational Behavior Vol. 1 No. 2 (2022): Scientia Human Capital and Organizational Behavior
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.454 KB) | DOI: 10.56282/shcob.v1i2.363

Abstract

The rampant corruption in several sectors, including the education sector, has raised question due to what is lacking in Law Number 20 of 2003 concerning the National Education System which has mandated that national education is always rooted in religious values, national culture, and responsive to demands of changing times. It is necessary to consider instilling the Pancasila character in Indonesian schools. It is concluded that corruption that still occurs in Indonesia must be dealt with through the cultivation of the Pancasila Leadership character according to the level of education. It is suggested that in the future, leadership in the education sector, for example class heads, student council heads, and scout leaders, have passed the talent management selection that has the qualifications of ing ngarso sung tulodo, ing madyo mangun karso, and tut wuri handayani principles. The cultivation of Pancasila leadership must be carried out in various student education activities, including in intra-curricular, co-curricular, extra-curricular activities, and non-co-curricular activities.
Challenges on Inclusive Tax Education in Indonesia: An Introduction Leo B. Barus; Yudha Pramana
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.350

Abstract

The existence of Article 51 paragraph (2) letter c, paragraph (3), and paragraph (4) of Government Regulation Number 50 of 2022 indicates that the Directorate General of Taxes (DGT) (as the tax authority in charge of central taxes) and the Regional Government (as the regional/local tax authorities) must carry out an inclusive tax education program throughout the territory of the Republic of Indonesia. However, tax inclusion activities are not something that is easy. It is concluded that tackling the challenges of inclusive tax education in Indonesia can only be carried out if the vision is to serve all age ranges and levels of taxpayers in order to provide fair and participatory learning. Several solutions are teaching and learning processes, involving interactive media (such as games and videos), and involving technology (such as webinars, zoom, free or unpaid applications, and websites).
Strict Liability in the Field of Taxation: Comparison between United States and United Kingdom Leo B. Barus; Ryan S. Alam
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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

Abstract

The prevalence of tax avoidance and tax evasion in the form of tax law loophole abuse, both internationally and nationally, needs to be answered with studies that discuss strict liability arrangements. Based on a comparative study between the United States and the United Kingdom, it is concluded that the handling of tax avoidance and tax evasion in order to save state revenue from the tax sector is adequately carried out by explicitly regulating strict liability in Indonesia. It is hoped that this liability arrangement will provide general benefits to the state in the form of a solution to the problem of rampant violations in the areas of social welfare which carry very high risks and/or the prevalence of certain behaviors in society which in practice must prioritize strict liability rules.
Co-Authors Anis W. Hermawan Elvrida N. Sinaga Ryan S. Alam Yudha Pramana Yudha Pramana