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Traffic Supervision by the Transportation Agency on Bukit Keminting Road, Palangka Raya Nurul Nurul; Abdul Khair; Reza Noor Ihsan
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 8 No. 2 (2026)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v8i2.9916

Abstract

Traffic supervision on Bukit Keminting Road, Jekan Raya District, is significant because the area is dense, contains busy intersections, and still shows violations despite the installation of traffic lights. Previous studies have mainly discussed governmental responsibility, general principles of good governance, or road safety in the abstract, leaving limited analysis of the Transportation Agency's supervision following the installation of traffic lights at a single local site. This study asks how the Transportation Agency implements supervision in line with good governance principles and which legal and non-legal obstacles necessitate administrative-law solutions. Data were processed through empirical legal research, involving interviews with the Transportation Agency, Traffic Police, students, and traders; field observations; accident documentation; and descriptive qualitative analysis using source triangulation. The findings show that the traffic light reduces vehicle speeds and the potential for accidents. However, supervision remains limited because red-light violations persist, signal timing is questioned, and night operations are inconsistent. The study concludes that the agency has applied prudence and utility, but needs monitoring, technical evaluation, police coordination, and public education.
Edukasi Perpajakan Daerah Berbasis Data Objek Pajak melalui Kunjungan Langsung kepada Pelaku Usaha di Kota Palangka Raya Nor Afifah; Meily Wiranti; Mitha Angelina Angelina Al Marwah; Muhamad Fahmi Afriza; Lipur Ninda Ningtyas; Amalia Sholihah; Nurul Nurul; Sri Astuti; Ayatussa’adah Ayatussa’adah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 4 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i4.2444

Abstract

Local taxes are an important source of revenue for local governments in supporting governance and development. The diversity of community business activities means that the types of taxes associated with each business may vary, making an understanding of tax obligations important for business owners. This community service activity aimed to provide education on local taxes to business owners in Palangka Raya through direct information delivery. The education was conducted through visits to registered business owners whose businesses had been classified based on their tax potential in several urban villages. The information provided included the types of taxes related to business activities and tax obligations based on the characteristics of each business. Data were obtained through documentation, visit notes, and interactions during the educational activities. The results showed that the targeted businesses had diverse types and characteristics, resulting in different tax potentials. Direct education serves as an approach to delivering tax information to the community in a simple and contextual manner.