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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT
Sarkawi
Universitas Mataram

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Penyuluhan hukum Tentang Kedudukan Hukum Perangkat Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa Ashari; Sarkawi; Johannes Johny Koynja
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Amaliah: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v10i1.6467

Abstract

The existence of village officials is regulated in Law Number 6 of 2014 concerning Villages, Government Regulation Number 43 of 2014 in conjunction with Government Regulation Number 47 of 2015, and Regulation Minister of Home Affairs Number 83 of 2015 which has been amended by Ministerial Regulation Domestic Affairs Number 67 of 2017, Even though there is a clear legal basis, the practice in The field shows that the dismissal of village officials still often causes serious problem This is caused by non-compliance with regulations, the existence of vested interests politics, as well as the weak understanding of the village head and village officials themselves regarding the rules applicable law. Therefore, there is a need for legal counseling regarding the legal status of village apparatus in statutory regulations in order to provide understanding to the village head and village officials to minimize conflicts of interest in order to create better and more competitive village governance. The methods used in This counseling are carried out through lectures, discussions and questions and answers. This study concludes that the village head does not fully understand the regulations regarding dismissal and appointment of village officials by implementing this counseling, it is hoped that various practical problems such as inconsistencies in appointment and dismissal procedures village officials so that the potential for internal conflict can be minimized so that the process/dismissal becomes more transparent, objective and accountable.
Peran Pemerintah Desa dalam Meningkatkan Partisipasi Masyarakat untuk Membayar Pajak Bumi dan Bangunan di Desa Pringgasela M. Saleh; Sarkawi; H. A. Khair
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Amaliah: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v10i1.6473

Abstract

Land and Building Tax (PBB) is one of the regional revenue sources that plays an important role in supporting regional development, including development at the village level. Community participation in paying Land and Building Tax is strongly influenced by the role of village governments in providing socialization, education, and administrative assistance to the community. However, in practice, several challenges are still found in increasing public awareness to fulfill tax obligations, particularly at the village level. This community service activity aims to improve public understanding of the importance of paying Land and Building Tax and encourage community participation in fulfilling tax obligations. The implementation method used a participatory approach through counseling, Focus Group Discussion (FGD), and administrative consultation. The activity was conducted on July 15, 2025, at the Village Office Hall of Pringgasela with consisting of village officials, community leaders, and community representatives. The results showed that public understanding regarding the importance of paying Land and Building Tax improved after the activity. In addition, this activity identified several obstacles faced by the community in fulfilling tax obligations, such as limited understanding of payment procedures and low legal awareness. This activity contributes to increasing community participation in Land and Building Tax payments and supports regional revenue improvement.
Co-Authors Ashari H. A. Khair Johannes Johny Koynja M. Saleh