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Batara Doli
Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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Regional Tax Management from the Perspective of Social Justice and Accountability Erni Yusnita Siregar; Yusril Mahendra; Zenni Khairani Putri; Aulia Rizki Pulungan; Batara Doli; Anisah Zahara; Wahyu Muhammad
Jurnal Pengabdian Nusantara Vol. 4 No. 3 (2026)
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i3.233

Abstract

This study aims to analyze regional tax management from the perspective of social justice and accountability. Regional taxes are a primary source of Regional Original Income (PAD) and play a crucial role in financing development and public services. However, in practice, regional tax management still faces various obstacles, such as low taxpayer compliance, a lack of transparency, and weak oversight. This study used a qualitative approach with library research, analyzing various relevant literature sources, such as scientific journals, books, and official documents. The results indicate that social justice and accountability are two key interrelated principles in regional tax management. Social justice emphasizes the proportional distribution of the tax burden according to community capacity, while accountability emphasizes government transparency and accountability in managing tax funds. The implementation of these two principles can increase public trust and encourage taxpayer compliance. Therefore, improvements are needed through digitalization of the tax system, strengthening oversight, and developing policies oriented toward social justice. Thus, regional tax management is expected to be effective, fair, and accountable.
PENGUATAN LITERASI KEMAMPUAN BACA-TULIS MENGGUNAKAN MEDIA GAMBAR SISWA KELAS 3 UPTD SDN 220 HUTA DANGKA KECAMATAN KOTANOPAN Jureid Jureid; Ade Chandra Nasution; Batara Doli; Eli Saharni Btr; Lukman Hakim Nasution; Mustika Sari; Nuralya Fitri; Nur Habibah; Pita Anggina Lubis; Saprinah Maiyani; Ummu Salamah
Journal of Community Dedication and Development Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Kegiatan pengabdian masyarakat ini dilakukan bertujuan menguatkan literasi kemampuan baca–tulis siswa kelas 3 UPTD SDN 220 Huta Dangka melalui pemanfaatan media gambar. Kegiatan dilaksanakan oleh mahasiswa KKN STAIN Mandailing Natal pada 21–24 Juli 2025 dengan pendekatan partisipatif dan metodologi Pengabdian Tindakan Kelas. Sampel terdiri dari 23 siswa. Instrumen meliputi lembar observasi partisipasi, dokumentasi karya, dan lembar kerja. Intervensi meliputi pengenalan media gambar, latihan menulis deskripsi dan menyusun kalimat, pembacaan bergiliran, serta permainan edukatif berbasis gambar. Hasil observasi dan perbandingan pra–pasca menunjukkan peningkatan antusiasme, kreativitas, kefasihan membaca, dan kemampuan menulis permulaan; sebagian besar siswa mencatat kenaikan skor serta partisipasi yang lebih aktif. Temuan ini konsisten dengan studi terdahulu yang menegaskan efektivitas media visual dalam memperkuat literasi awal. Kendala yang tercatat antara lain keterbatasan waktu intervensi dan kebutuhan pendampingan guru berkelanjutan. Rekomendasi meliputi integrasi media gambar dalam RPP harian, penyusunan booklet panduan untuk guru, serta pelaksanaan siklus tindak lanjut dengan sampel lebih besar dan analisis kuantitatif lebih mendalam untuk memastikan generalisasi hasil.
Co-Authors Ade Chandra Nasution Anisah Zahara Aulia Rizki Pulungan Eli Saharni Btr Erni Yusnita Siregar Jureid Jureid Lukman Hakim Nasution Mustika Sari Nur Habibah Nuralya Fitri Pita Anggina Lubis Saprinah Maiyani Ummu Salamah Wahyu Muhammad Yusril Mahendra Zenni Khairani Putri