26 research outputs found
KEBIJAKAN PEMBERIAN BANTUAN SOSIAL BAGI KELUARGA MISKIN
No full textPenelitian ini mengkaji Kebijakan Pemberian Bantuan Sosial bagi Keluarga Miskin, dengan studi kasus di Kecamatan Muara Batu Kabupaten Aceh Utara. Tujuan penelitian untuk memahami bagaimana proses perumusan kebijakan pemberian bantuan sosial bagi keluarga miskin, implementasi dari kebijakan pemberian bantuan sosial dan dampak yang terlihat setelah bantuan disalurkan. Penelitian ini dilakukan di Kecamatan Muara Batu Kabupaten Aceh Utara. Metode yang digunakan kualitatif. Teknik pengumpulan data melalui wawancara, pengamatan, dan dokumentasi. Analisis data dilakukan dengan memilih, menyederhanakan, menggolongkan, menyajikan dan menarik kesimpulan. Banyuan Sosial rawan penyimpangan karena berkaitan erat dengan penganggaran, pelaksanaan, pertanggungjawaban dan tidak ada batasan yang jelas atas belanja dana. Pengajuan bantuan sosial harus ada proposal, sementara keluarga miskin tidak bisa membuat proposal. Kebijakan pemberian bantuan sosial tidak dirancang oleh Pemerintah Kabupaten Aceh Utara tetapi itu regulasi, aturannya Permendagri No. 39 tahun 2012. Data keluarga miskin tidak akurat, penyaluran Beras Sejahtera (Rastra) tidak tepat sasaran, keluarga miskin tidak bisa membuat proposal, tidak sanggup mentaati peraturan dan tidak menerima bantuan secara utuh. Diperlukan kerjasama lintas sektor untuk membantu keluarga miskin meningkatkan kehidupan sosial dan ekonominya. Pemerintah Aceh Utara memberdayakan keluarga miskin dengan memberikan bantuan dalam bentuk Kelompok Usaha Bersama
Kebijakan Pemerintah dalam Peleburan Unit Pelaksana Teknis Dinas Pendidikan Pada Dinas Pendidikan dan Kebudayaan Kabupaten Aceh Utara
No full textEducational development must be carried out thoughtfully, following the principles of good governance which is transparent, effective, and efficient. Education becomes a solution for the intellectual life of the nation and a key enabler for sustainable development. Realizing this principle of efficiency and effectiveness, the government adopted a policy of merging 15 Education Technical Implementation Units (UPTD) at the North Aceh Education and Culture Office. The research found that in North Aceh District, 15 UPTD were merged into the Education and Culture Office, which disrupted 30 structural officials losing their positions, and 90 honorary staffs are no longer receiving salaries. The study suggests that the local government should carefully and well-designed the regulations regarding the merging 15 Education Technical Implementation Units at the North Aceh regency. The accurate implementation of the policy will not sacrifice many teaching staff and administrative officers. However, we realize that the principle of efficiency for this task is to save the use of the education budget
Analisis Laju Pertumbuhan dan Kontribusi Penerimaan Pajak Restoran Terhadap Pendapan Pajak Daerah Kota Medan
No full textDalam Undang-Undang No.28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, pajak restoran adalah pajak atas pelayanan yang disediakan direstoran. Seperti yang diketahui sudah sangat banyak restoran yang buka di kota Medan ini, sehingga sangat perlu untuk mengetahui seberapa besar laju pertumbuhan serta kontribusinya terhadap pendapatan asli daerah (PAD) Kota Medan.
Dalam hal ini jenis data yang kemungkinan dipakai adalah data sekunder karena adanya pademi Covid-19, seperti buku perpajakan, jurnal, buku elektronik (e-book), berita seputar pajak restoran, dan situs-situs yang berisikan undang-undang mengenai perpajakan dan pajak restoran. Penulis juga mengumpulkan data yang lain dari tugas akhir tahun sebelumnya yang berkaitan dengan pajak restoran.
Hasil dari penilitian ini menunjukan bahwa pengmungutan pajak restoran itu sudah maksimal, karena dari tahun 2015-2019 selalu melebihi target dan juga setiap tahun restoran selalu bertambah. Padahal 5 tahun sebelum 2015 selalu tidak mencapai target, dari data tersebut penulis melihat kemungkinan sudah baiknya pemungutan pajak restoran di kota Medan.In Law No.28 of 2009 concerning Regional Taxes and Regional Levies, restaurant tax is a tax on services provided at restaurants. As is well known, there are so many restaurants open in the city of Medan, so it is very necessary to know how much the growth rate and its contribution to the regional revenue (PAD) of Medan City.
In this case the type of data that is likely to be used is secondary data due to the Covid-19 epidemic, such as tax books, journals, electronic books (e-books), news about restaurant taxes, and sites containing laws regarding taxation and taxes. restaurant. The author also collected other data from the previous year's final project related to restaurant taxes.
The results of this study show that the restaurant tax collection has been maximized, because from 2015-2019 it has always exceeded the target and also every year the restaurant has always increased. Even though 5 years before 2015 always did not reach the target, from these data the authors saw the possibility that it was already good to collect restaurant taxes in the city of Medan.84 HalamanKertas Karya Diplom
Penerapan E-System Pajak Penghasilan (PPh) Pasal 21 Studi pada Dinas Pendidikan Kabupaten Deli Serdang
No full textAlong with the development of the times and the existence of information technology in the field of taxation which can make the tax system improve to make it easier for taxpayers to report their taxes. This technology is also very useful for taxpayers to report Income Tax Article 21, namely Civil Servants. Departing from this background, the author then wants to discuss it in a final project entitled "Implementation of Article 21 Income Tax E-System (PPh) Studies at Education Office of Deli Serdang Regency".
In compiling this final report using qualitative methods and raising several issues including: To find out the implementation of the E-Taxation System for Income Tax (PPh) Article 21 at the Education Office of Deli Serdang Regency, To find out the Reporting of the Article 21 Annual Income Tax Return Before and After the Implementation of the E-Filing for the Education Office of Deli Serdang Regency.
Based on the analysis, three conclusions were obtained from the results of the study. First, that the Implementation of the E-System of Taxation at the Education Office of Deli Serdang Regency Income Tax Article 21 has implemented the use of the E-System. Second, since 2016 it has been using E-Filing at the Education Office of Deli Serdang Regency, Third, Differences Before and After the Implementation of E-Filing at the Education Office of Deli Serdang Regency.Seiring berkembangnya zaman dan adanya teknologi informasi di bidang perpajakan yang dapat membuat sistem perpajakan meningkat untuk memudahkan para Wajib Pajak untuk melaporkan Pajak mereka. Teknologi ini juga sangat bermanfaat bagi Para Wajib Pajak untuk melaporkan Pajak Penghasilan Pasal 21 yaitu Pegawai Negeri Sipil Berangkat dari latar belakang inilah penulis kemudian ingin membahasnya dalam tugas akhir dengan judul "Penerapan E-System Pajak Penghasilan (PPh) Pasal 21 Studi Pada Dinas Pendidikan Kabupaten Deli Serdang".
Dalam menyusun laporan tugas akhir ini menggunakan metode kualitatif dan mengangkat beberapa permasalahan diantaranya : Untuk mengetahui penerapan E-System Perpajakan untuk Pajak Penghasilan (PPh) Pasal 21 pada Dinas Pendidikan Kabupaten Deli Serdang, Untuk mengetahui Pelaporan SPT Tahunan PPh Pasal 21 Sebelum dan Sesudah Penerapan Sistem E-Filing Bagi Dinas Pendidikan Kabupaten Deli Serdang .
Berdasarakan analisis tersebut diperoleh tiga simpulan hasil penelitian. Pertama, bahwa Penerapan E-System Perpajakan Pada Dinas Pendidikan Kabupaten Deli Serdang Pajak Penghasilan Pasal 21 telah menerapkan Pengunan E-System. Kedua, Sejak tahun 2016 telah menggunakan E-Filing Pada Dinas Pendidikan Kabupaten Deli Serdang ,Ketiga, Perbedaan Sebelum dan Sesudah Penerapan E-Filing pada Dinas Pendidikan Kabupaten Deli Serdang.91 HalamanKertas Karya Diplom
Evaluasi Program Keluarga Harapan (PKH) dalam Mengurangi Kemiskinan di Aceh Utara
No full textThe purpose of this research is to identify and describe the evaluation of the Family Hope Program (PKH) along with the obstacles that occur in the evaluation of reducing poverty. The approach used in this study was a descriptive qualitative method. The technique of obtaining data is attained through observation, interviews, and documentation. The results of the study determined that in Dewantara District (North Aceh), 1,929 beneficiary families received conditional social assistance and 133 families who were already prosperous. Besides, there are 8 assistants for the PKH and 1 Coordinator for Dewantara District. The conclusion is that the evaluation of the PKH has not been realized effectively, there are still very poor households that have not received assistance, inaccurate statistical data in the field are found data on the well-off people and data on the poor, children in education who do not meet the 85% attendance requirement, there are obstacles in the process of disbursing funds, changing the period of the village apparatus, beneficiary families not participating in socialization or routine meetings, as well as diverting funds to buy basic daily needs not for educational needs. It is hoped that they can find the best way so that the community can receive the assistance as expected
Peran Sekretaris Desa Setelah Pengangkatan Menjadi Pegawai Negeri Sipil
No full textThe purpose of this research is to identify and describe the evaluation of the Family Hope Program (PKH) along with the obstacles that occur in the evaluation of reducing poverty. The approach used in this study was a descriptive qualitative method. The technique of obtaining data is attained through observation, interviews, and documentation. The results of the study determined that in Dewantara District (North Aceh), 1,929 beneficiary families received conditional social assistance and 133 families who were already prosperous. Besides, there are 8 assistants for the PKH and 1 Coordinator for Dewantara District. The conclusion is that the evaluation of the PKH has not been realized effectively, there are still very poor households that have not received assistance, inaccurate statistical data in the field are found data on the well-off people and data on the poor, children in education who do not meet the 85% attendance requirement, there are obstacles in the process of disbursing funds, changing the period of the village apparatus, beneficiary families not participating in socialization or routine meetings, as well as diverting funds to buy basic daily needs not for educational needs. It is hoped that they can find the best way so that the community can receive the assistance as expectedThis study aims to identify and report the effectiveness of the role and function of the Village secretary after his appointment as a Civil Servant. This research is a descriptive qualitative research that generates data in the form of written or spoken words from observable events and behaviors. The technique of obtaining data through observation, interviews, and documentation. The results showed that of the 47 Gampong (a village in the Aceh province called Gampong) in Tanah Jambo Aye sub-district, North Aceh, only 16 Gampong have village secretaries with the status of Civil Servants. The inference of the study is that the roles and functions of the Gampong secretary after his appointment as Civil Servants in 16 Gampong in Tanah Jambo Aye District have been carried out according to their respective abilities, even though the implementation of their main duties and functions has not been realized effectively. It is recommended that the Gampong Secretary who has been appointed as a Civil Servant can carry out his main duties and functions professionally by having competence in the administrative field
IMPLEMENTASI KEBIJAKAN PENANGGULANGAN WABAH COVID-19 MELALUI DANA DESA DI GAMPONG PANTE KECAMATAN LHOKSUKON KABUPATEN ACEH UTARA
No full textCorona virus merupakan virus baru yang muncul pada akhir Desember 2019, karena itu disebut covid-19. Virus ini menyebar dengan cepat serta menyerang siapa saja seperti anak-anak, orang dewasa, orang tua lansia, ibu hamil dan ibu menyusui. Virus tersebut menyerang sistim pernafasan yang sangat membahayakan dan mematikan. Oleh karena itu perlu diwaspadai dan ditanggulangi dengan cepat karena memberikan dampak buruk bagi kehidupan masyarakat. Jenis penelitian yang digunakan termasuk jenis penelitian kualitatif yang bersifat deskriptif dengan menggunakan teknik memperoleh data melalui wawancara, observasi dan dokumentasi. Tujuan penelitian untuk mendeskripsikan implementasi kebijakan penanggulangan wabah covid-19 melalui dana desa di Gampong Pante bersama upaya yang dilakukan oleh geuchik dalam menghadapi penanggulangan covid-19. Teknik analisa data ditempuh melalui koleksi data, mereduksi data, penyajian data dan verifikasi data (kesimpulan). Informan ditentukan secara purposif terdiri dari, Camat Lhoksukon, Geuchik gampong, Tuha Pheut, Kepala Dusun, Tokoh Masyarakat, Tokoh Pemuda dan warga masyarakat yang berstatus ODP. Hasil penelitian bahwa bahwa Geuchik Gampong Pante antara lain telah mengalokasikan dana Rp.597.650.000 untuk memberikan bantuan langsung tunai Rp.600.000/rumah tangga. Upaya lain adalah pembentukan gugus tugas covid-19, melakukan edukasi masyarakat, sistem informasi covid-19 dan menyediakan sarana cuci tangan bagi masyarakat. Kesimpulan bahwa implementasi Kebijakan Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 06 tahun 2020 tentang prioritas penggunaan dana desa tahun 2020 untuk penanggulangan wabah covid-19 sudah dilaksanakan walaupun belum maksimal, karena terdapat hambatan bahwa dana desa tidak mencukupi apabila diberi bantuan kepada 2009 rumah tangga yang ada dalam Gampong Pante.
Analisis Efektivitas dan Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah Kota Pematang Siantar dalam Masa Pandemi Covid-19
No full textSalah satu sumber pendapatan asli daerah adalah pajak daerah yang digunakan untuk kepentingan suatu daerah tersebut. Salah satu jenis pajak daerah yang juga turut berkontribusi dalam penerimaan pajak daerah adalah pajak hotel, namun dalam masa pandemi penerimaan dari sektor hotel mengalami penurunan dikarenakan tingkat okupansi hotel yang juga menurun.
Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi pajak hotel terhadap pendapatan asli daerah Kota Pematang Siantar dalam masa pandemi Covid-19, serta untuk mengetahui bagaimana kendala yang dihadapi dan upaya yang dilakukan oleh BPKD Kota Pematang Siantar dalam memaksimalkan penerimaan pajak hotel itu sendiri
Metode penelitian yang digunakan penulis adalah metode deskriptif kualitatif, yaitu dengan mendeskripsikan data yang sudah dikumpulkan melalui studi dokumen dan wawancara lalu disusun sistematis dan dianalisa hingga pada akhrinya menghasilkan kesimpulan
Melalui penelitian yang sudah dilakukan menunjukkan bahwa efektivitas penerimaan pajak hotel Kota Pematang Siantar pada tahun 2019 dan 2020 sangat efektif, masing-masing persentasenya berada di atas angka 100 %. Sementara itu untuk kontribusi pajak hotel terhadap Pendapatan Asli Daerah Kota Pematang Siantar pada tahun 2019-2021 (per bulan Mei 2021) berada di bawah angka 10 %, hal ini menunjukkan bahwa kontribusi pajak hotel masih sangat kurang. Dalam pelaksanaannya masih terdapat kendala, terlebih lagi masa pandemi Covid-19 sangat mempengaruhi penerimaan pajak hotel itu sendiri dan BPKD Kota Pematang Siantar tetap berupaya untuk mengatasi kendala yang ada guna memaksimalkan penerimaanOnce source of regional own income is local taxes which are used for the purposes of an area. One type of local tax that also contributes to local tax revenue is hotel tax, but during the pandemic, revenue from the hotel sector has decreased due to the declining hotel occupancy.
The puprose of this research was to determine the effectiveness and contribution of hotel tax to regional own income in Pematang Siantar City during the Covid-19 Pandemic, as well as to find out how the obstacles faced and the efforts made by the Pematang Siantar City BPKD to maximizing hotel tax revenue.
The research method used by the author is a qualitative descriptive method, by describing the data that has been collected through document studiest and interviews and then systematically arranged and analyzed to finally produce conclusions.
Through research that has been done shows that the effectiveness of Pematang Siantar City hotel tax revenue in 2019 and 2020 is very effective, each percentage is above 100 %.Meanwhile, hotel tax contributions to Pematang Siantar City’s local revenue in 2019-2021(as of May 2021) is below 10 %, this shows that the hotel tax contributions is still very low.In its implementation there are still obstacles, especially during the Covid-19 Pandemic, which greatly affects hotel tax revenue and the Pemtang Siantar City BPKD is still trying to overcome existing obstacles in order to maximize revenue.58 HalamanKertas Karya Diplom
Problematika dan Solusi Kesehatan Reproduksi Remaja Perspektif Fikih dan Psiko-Sosiologis
No full textThis paper examines the problems of Reproductive Health from fiqh and psycho sociological perspectives. At the end of the article, the author offers a solution to this problem. This research is literature and uses mixed theory with field studies as the sample. The research findings are that in the perspective of thoharoh fiqh, the problem is about water as a medium for purification from hadas and uncleanness, baligh, istinja’, ablution and bathing. Meanwhile, in the psycho-sociological perspective, they do not know basic knowledge about Kespro, sexual desire, shame to convey it to parents, feelings of discomfort and guilt about these desires. The solution to this problem is that Kespro is made a compulsory subject at the professional level or an integral part of the fiqh course, especially on the theme of thoharoh, it is necessary to conduct periodic studies on Kespro and or form an institution that handles the problems of Pros, namely the Adolescent Reproductive Health Information Center (PIKER)
