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All Journal Journal of Economic, Bussines and Accounting (COSTING) Law Development Journal Eastasouth Journal of Effective Community Services PESHUM
Jefri Jefri
Universitas Quality Berastagi
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Social Engineering Through Street Vendor Licensing in Urban Informal Economy Governance Rayani Saragih; Jefri Jefri; Maslon Hutabalian
Law Development Journal Vol 8, No 2 (2026): June 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.2.495-509

Abstract

This study aims to analyze street vendor licensing as an instrument of social engineering in urban informal economy governance and to assess its effectiveness in supporting urban spatial order while protecting the right to a decent livelihood for informal economic actors. The research employed a normative legal research method using statutory, conceptual, and analytical approaches. Secondary data were collected from legal regulations, policy documents, court decisions, and recent scientific literature related to informal economy governance and urban spatial planning. The novelty of this research lies in its examination of street vendor licensing not merely as an administrative regulatory mechanism, but as a social engineering instrument capable of transforming the relationship between the state, urban space governance, and informal economic actors. Unlike previous studies that primarily focus on enforcement and public order dimensions, this study emphasizes the empowerment-oriented function of licensing within the framework of constitutional economic rights and inclusive urban governance. The results indicate that the Indonesian legal framework has normatively provided constitutional and juridical recognition for the protection and empowerment of street vendors. However, in practice, licensing policies are still predominantly implemented as instruments of administrative control and spatial discipline rather than mechanisms for economic integration and social protection. The study further finds that street vendor licensing can function effectively as an instrument of social engineering when implemented through participatory, transparent, inclusive, and empowerment-based approaches. Based on the research, it is concluded that a paradigm shift from control-oriented governance toward empowerment-oriented governance is essential to ensure that street vendor licensing contributes to orderly urban spatial planning and the fulfillment of the right to a decent livelihood.
Sinergi Akuntansi dan Aspek Hukum dalam Tata Kelola Pembiayaan Pertanian di Desa Lau Gumba Milawati Br Ginting; Kurnia P. Hutapea; Jefri Jefri; Obaja Tarigan; Tesalonika Br Tarigan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15037

Abstract

Sektor pertanian memiliki peran strategis dalam menjaga ketahanan pangan dan perekonomian nasional, khususnya di Kabupaten Karo sebagai sentra hortikultura. Petani menjadi aktor utama dalam rantai pasok pangan, namun masih menghadapi berbagai kendala, seperti keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, lemahnya sistem pencatatan, serta kurangnya perlindungan hukum. Kondisi ini menyebabkan pengelolaan keuangan usaha tani tidak akuntabel dan mendorong petani bergantung pada pembiayaan informal yang berisiko tinggi. Urgensi penelitian ini diperkuat oleh komitmen pemerintah terhadap ketahanan pangan berkelanjutan dalam RPJMN 2025–2029, serta fakta bahwa program pembiayaan seperti Kredit Usaha Rakyat (KUR) belum sepenuhnya memenuhi kebutuhan petani kecil. Selain itu, belum tersedianya sistem pencatatan keuangan yang sederhana dan partisipatif serta lemahnya implementasi regulasi perlindungan petani menimbulkan kesenjangan antara kebijakan dan praktik di lapangan. Penelitian ini bertujuan mengidentifikasi praktik tata kelola pembiayaan pertanian di Kabupaten Karo, menganalisis regulasi pembiayaan dan perlindungan petani, mengevaluasi sistem pencatatan serta akuntabilitas keuangan, dan merumuskan model tata kelola pembiayaan yang adil berbasis integrasi akuntansi partisipatif dan perlindungan hukum. Studi difokuskan di Desa Lau Gumba, di mana petani memanfaatkan berbagai program pembiayaan namun masih menghadapi persoalan transparansi, salah alokasi dana, keterlambatan pembayaran, dan potensi sengketa hukum. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan yuridis normatif dan akuntansi partisipatif. Data diperoleh melalui wawancara mendalam, observasi lapangan, serta dokumentasi kebijakan. Penelitian ini diharapkan memberikan gambaran empiris tentang sinergi aspek akuntansi dan hukum dalam mewujudkan good governance pembiayaan pertanian, serta menjadi dasar kebijakan pembinaan bagi pemerintah daerah dan lembaga keuangan. Luaran penelitian ditargetkan berupa publikasi pada Jurnal Terakreditasi Sinta 6.
Community Empowerment Through Transparency and Accountability of Village Funds as an Effort to Increase Resource Potential and Independence in Pematang Johar Village Linda Wahyu Marpaung; Jefri Jefri; Yannuke Patricia Siahaan; Muhammad Hafiz Abd.Rashid; Sipnarong Kanchawongpaisan; Pan Bao Giang; Thierry Charlson Lohart
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.510

Abstract

This community service activity aims to strengthen transparency and accountability in the management of Village Funds as an effort to increase the potential of resources and independence of Pematang Johar Village, Deli Serdang Regency. The program is implemented through observation, socialization, implementation, and evaluation stages, which are designed to identify village needs, increase the capacity of officials, and strengthen technology-based village governance. The results of the activities show that Pematang Johar Village has a strong commitment to realizing good governance through the use of the Siskeudes application, the implementation of digital village services, and the capacity building of village officials in administrative and financial management. In addition, the potential for rice field ecotourism that is developing in the village contributes greatly to strengthening the local economy and empowering the community. Through strengthening transparency, accountability, and community participation, this program contributes to promoting village independence and supporting sustainable development.
INTEGRASI PENDEKATAN AKUNTANSI DAN HUKUM DALAM TATA KELOLA PEMBIAYAAN PERTANIAN DI KABUPATEN KARO Milawati Br Ginting; Jefri Jefri; Eginta Br Tarigan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0t9qd283

Abstract

Penelitian ini bertujuan untuk menganalisis tata kelola pembiayaan pertanian di Kabupaten Karo dengan mengintegrasikan pendekatan akuntansi partisipatif dan regulasi hukum. Data dikumpulkan dari 170 petani di 17 kecamatan melalui kuesioner dan wawancara semi-terstruktur. Analisis dilakukan secara kualitatif-deskriptif dengan triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa 49,4% petani masih bergantung pada tengkulak, 57,6% tidak melakukan pencatatan keuangan, dan 65,3% tidak mengetahui adanya regulasi perlindungan petani. Temuan ini mengindikasikan perlunya model tata kelola pembiayaan berbasis integrasi hukum dan akuntansi partisipatif. Implikasi penelitian ini dapat memperkuat literasi keuangan petani, meningkatkan akuntabilitas pembiayaan, dan memberikan masukan kebijakan bagi pemerintah daerah.
Co-Authors Eginta Br Tarigan Hutabalian, Maslon Kurnia P. Hutapea Linda Wahyu Marpaung Milawati Br Ginting Muhammad Hafiz Abd.Rashid Obaja Tarigan Pan Bao Giang Saragih, Rayani Sipnarong Kanchawongpaisan Tesalonika Br Tarigan Thierry Charlson Lohart Yannuke Patricia Siahaan