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All Journal INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE IIJSE
Syafruddin Ritonga
Universitas Medan Area, Medan, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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THE ROLE OF PKK IN COMMUNITY EMPOWERMENT IN TERUSAN TENGAH VILLAGE, TINGGI RAJA DISTRICT, ASAHAN REGENCY Zerry Niana Puspa Sary; Syafruddin Ritonga; Walid Musthafa Sembiring
International Journal of Cultural and Social Science Vol. 7 No. 3 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i3.1360

Abstract

This study aims to analyze the role of the Family Welfare Empowerment (PKK) organization in community empowerment in Terusan Tengah Village, Tinggi Raja District, Asahan Regency, and to identify the factors contributing to the lack of participation of the village PKK in district and provincial PKK competitions. This research employs a qualitative descriptive approach. Data were collected through observation, interviews, and documentation involving the Village Head, the Chairperson of the PKK Team, the PKK Secretary, Working Group (Pokja) Chairpersons, and community members. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that the role of PKK in community empowerment has been implemented through facilitative, educative, representative, and technical roles in accordance with Ife and Tesoriero’s role theory. PKK acts as a facilitator in mobilizing community participation, as an educator through counseling and skills training programs, as a representative in conveying community aspirations to the village government, and as a technical implementer in economic and family health empowerment programs. However, these roles have not been carried out optimally due to several constraints, including limited funding, low community participation, insufficient human resources, and inadequate external support. Therefore, it is necessary to strengthen cadre capacity, enhance government support, and develop more innovative strategies to increase community participation in order to optimize the role of PKK in community empowerment.
Implementation of the Culturally-Sensitive Independent Women's Class Program at the North Sumatra Provincial Agency for Women's Empowerment, Child Protection and Family Planning M. Sufrizal Amri Harahap; Syafruddin Ritonga; Maksum Syahri Lubis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9578

Abstract

Gender equality is one of the main goals of the Sustainable Development Goals (SDGs) launched by the United Nations. Women's empowerment is an important element in achieving equitable, sustainable, and inclusive development. North Sumatra Province still faces challenges in achieving the Gender Development Index (GDI) and Gender Empowerment Measure (GEM), which indicate that the role and position of women in development is not yet optimal. In an effort to address these issues, the North Sumatra Provincial Government, through the Office of Women's Empowerment, Child Protection, and Family Planning (DP3AKB), initiated the Independent and Cultured Women's Class Program (KELAPA MUDA). This study aims to analyze the implementation of the Independent and Cultured Women's Class Program and identify the factors that support and hinder its implementation. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results of the study show that the implementation of the program has been carried out in accordance with the policy objectives, but has not been optimal due to limited resources, suboptimal coordination between organizations, and the influence of socio-cultural conditions in each region.
The Role of the Regional Financial and Asset Agency in the Reconciliation of Central Tax Collection on Regional Expenditure Government of North Sumatra Province First Semester of Fiscal Year 2025 Febri Muliansyah; Syafruddin Ritonga; Maksum Syahri Lubis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9633

Abstract

This study aims to analyze the role of the Regional Financial and Asset Agency (BKAD) of North Sumatra Province in the reconciliation of central tax collection on regional expenditure during the first semester of Fiscal Year 2025, as well as to identify the inhibiting factors in its implementation. The research employs a qualitative approach with a descriptive method. Data collection techniques include observation, in-depth interviews, and documentation involving informants from BKAD officials, central tax authorities, and regional financial management officers. Data analysis is conducted using the interactive model of Miles and Huberman. The results indicate that BKAD has carried out its role as a coordinator, facilitator, and controller in the implementation of central tax reconciliation on regional expenditure; however, the implementation has not yet been fully optimal. The main inhibiting factors include limited technical understanding of taxation among officials, delays in data submission, and the lack of integration between regional financial information systems and central tax systems. Therefore, strengthening human resource capacity, improving information systems, and enhancing inter-agency coordination are required to support the effectiveness of central tax reconciliation on regional expenditure.
THE POLICY DIRECTION OF THE REGIONAL HOUSE OF REPRESENTATIVES OF ACEH TENGAH REGENCY IN THE DISCUSSION OF THE 2025 REGIONAL REVENUE AND EXPENDITURE BUDGET IN THE HEALTH SECTOR IN ACEH TENGAH REGENCY Edi Kurniawan; Yanhar Jamaluddin; Syafruddin Ritonga
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9880

Abstract

This study aims to analyze the policy direction of the Regional House of Representatives of Aceh Tengah Regency (DPRK Aceh Tengah) in the discussion of the 2025 Regional Revenue and Expenditure Budget (APBK) in the health sector in Aceh Tengah Regency. The focus of the study is directed at the policy process of the DPRK in carrying out its budgeting function, as well as the internal and external factors that hinder the implementation of such policies. This study employs a qualitative approach with a descriptive method. Data collection techniques were carried out through interviews, observations, and documentation involving parties directly engaged in the discussion of the APBK, both from legislative and executive elements. The results of the study indicate that the policy of DPRK Aceh Tengah in the discussion of the 2025 APBK in the health sector has basically been implemented in accordance with the prevailing laws and regulations; however, in practice, it still encounters various obstacles. Internal inhibiting factors include limited human resources, differences in understanding among DPRK internal bodies, and weak technocratic capacity of some DPRK members. Meanwhile, external factors include executive dominance in budget management, limited space for public participation, and the dynamics of political interests in the budget discussion process. Efforts undertaken to overcome these obstacles include enhancing the capacity of DPRK members, strengthening coordination between the legislative and executive branches, and optimizing the supervisory function of the DPRK so that budget policies in the health sector are more oriented toward public interests.
Co-Authors Edi Kurniawan Febri Muliansyah M. Sufrizal Amri Harahap Maksum Syahri Lubis Walid Musthafa Sembiring Yanhar Jamaluddin Zerry Niana Puspa Sary