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Maksum Syahri Lubis
Universitas Medan Area, Medan, Indonesia
Economics, Econometrics & Finance

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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.
QUALITY OF EMPLOYEE SERVICE IN ISSUING CERTIFICATES OF INCOME INCOMPETENCE (SKTM) IN CEMARA VILLAGE, LUBUK PAKAM DISTRICT Dami Amando Sihotang; Maksum Syahri Lubis; Warjio Warjio
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.v9i2.9579

Abstract

Public service is one of the main functions of the government in meeting the needs of the community. One form of administrative service provided by the sub-district government is the issuance of a Certificate of Poverty (SKTM). This study aims to determine the quality of employee service in the issuance of SKTM in Cemara Sub-district, Lubuk Pakam District. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The theory used in this study is Zeithaml's service quality theory, which includes five dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The results of the study indicate that the quality of service in the issuance of SKTM in Cemara Village is not yet optimal. This can be seen from the limited service facilities, the need to improve employee capabilities, and the lack of service support facilities. Therefore, efforts to improve service quality are needed so that the community can obtain better and more satisfactory services.
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.
EMPLOYEE PERFORMANCE ANALYSIS AT PT PLN (PERSERO) TRANSMISSION SERVICE AND SUBSTATION UNIT (ULTG) PADANG SIDEMPUAN Lisbeth Lasmaria Cristin Sitohang; Audia Junita; 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.v9i2.9881

Abstract

Employee performance plays a strategic role in supporting organizational operational success, particularly in the electricity sector, which requires reliability, accuracy, and continuity of service. The Transmission Service and Substation Unit (ULTG) Padang Sidempuan, as part of PT PLN (Persero), is responsible for managing transmission networks and operating substations to ensure the stability of electricity supply. This study aims to analyze employee performance and identify the factors that hinder employee performance at PT PLN (Persero) ULTG Padang Sidempuan. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. The research informants consisted of the ULTG manager, team leaders, and technical operational employees. The results indicate that employee performance has generally been running fairly well; however, several constraints were identified, including suboptimal work motivation, inconsistent work discipline, and limited equity in training and competency development. This study concludes that improving employee performance requires management support through the fulfillment of work-related needs, strengthening of reward and supervision systems, and continuous competency development in order to enhance operational effectiveness and the quality of electricity services.
Co-Authors Audia Junita Dami Amando Sihotang Febri Muliansyah Lisbeth Lasmaria Cristin Sitohang M. Sufrizal Amri Harahap Syafruddin Ritonga Warjio Warjio