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Fungsi Pengawasan DPRD Kabupaten Pasaman Barat Terhadap Pelaksanaan Tindak Lanjut Hasil Pemeriksaan Laporan Keuangan Oleh Badan Pemeriksa Keuangan Theo Satria D; Khairani Khairani; Hengki Andora
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 1 (2023): Ranah Research : Journal Of Multidisciplinary Research and Development (Novembe
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i1.809

Abstract

In carrying out its supervisory function, the DPRD in this case describes the BPK's findings according to its authority. It is important to complete follow-up actions on BPK audit results. In this research, the formulation of the problem is: 1) DPRD supervision of the follow-up to the results of the audit of the BPK's financial reports; 2) Further action on the results of the West Pasaman Regency DPRD's supervision of the results of the BPK's financial report audit; 3) urge not to follow up on the results of the audit of the BPK's financial reports. The research uses an empirical juridical approach, descriptive analytical in nature. Data was obtained from legal materials and interviews, then analyzed qualitatively. The results of this research are 1) DPRD supervision starts from the BPK submitting the Audit Results Report until there is a response and evidence of follow-up from the Inspectorate which is then reviewed by the BPK; 2) The follow-up to the results of the West Pasaman Regency DPRD's supervision of the 2020 BPK LHP found indications of losses from official travel expenses, which had been deposited in the Regional Treasury; 3) The DPRD Secretary provides written sanctions to officials regarding the discovery of losses in official travel expenses that do not correspond to actual conditions.
Performance Based Capitation Settings in the National Health Insurance Program for Primary Healthcare Facilities Yulia Susanti; Khairani
Journal of Law, Politic and Humanities Vol. 5 No. 3 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i3.1545

Abstract

The National Health Insurance Program by the Health Social Security Administration Agency aims to provide access to quality, safe, and affordable health services. A capitation payment system is implemented for Primary Healthcare Facilities based on the number of registered participants, but this system faces obstacles in encouraging service quality improvement. To address this, Performance-Based Capitation was developed with key indicators such as contact numbers, non-specialist referral ratios, and controlled Prolanis participant ratios. This study uses normative juridical methods to analyze the regulations, implementation, and challenges of Performance-Based Capitation in National Health Insurance. The data was analyzed qualitatively through a study of laws and regulations, scientific literature, and related reports. The results of the study show that the implementation of Performance-Based Capitation is effective in increasing the utilization of Primary Healthcare Facilities, reducing the referral rate to an advanced level, and improving the management of chronic diseases. However, there are obstacles in the form of limited infrastructure, resource inequality, and lack of coordination between stakeholders. To increase the success of Performance-Based Capitation, it is necessary to strengthen regulations, increase the capacity of human resources, utilize information technology, and provide performance-based incentives.
PENANGGULANGAN BAHAYA NARKOBA DAN KENAKALAN REMAJA DI WILAYAH KEJAKSAAN NEGERI SIJUNJUNG Khairani Khairani; Fadhilah Sabri; Aria Zurnetti; Fengki Andreas
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 3 No. 1 (2020)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v3i1.210

Abstract

This activity is carried out to provide understanding and skills to adolescents, in this case, high school children, so that they can avoid the dangers of drugs. This event's importance is because drugs in society are very evenly distributed. After all, not only adults who use them, even children, have become drug addicts. The abuse of narcotics has shown the importance of narcotics because it has reached the younger generation. If the younger generation becomes damaged due to narcotics abuse, it will endanger this nation's baton. This condition raises public unrest, especially parents who have teenage children and school-age children. This training is based on problems, how adolescents understand drugs, what steps need to be taken so that teenagers avoid drug abuse. The method used is to first provide knowledge to adolescents about the types of drugs and the dangers of improper use, then perform simulations to avoid drugs. Considering a large number of drug abuse has been very concerning, the Master of Law Program conducts training to overcome the dangers of drugs for school children at SMA Negeri Sijunjung in one form of prevention to avoid the dangers caused by drugs. The results of this activity show that, in general, adolescents in Sijunjung already know about the dangers of drug use. However, they do not know the types of drugs available and how they should avoid the threat of drug trafficking, which is very widespread in society.
UPAYA PENINGKATAN PENGETAHUAN MASYARAKAT MELALUI PELATIHAN PENDAFTARAN MEREK DAGANG DI NAGARI SASAK DAN NAGARI KAPA Delfiyanti Delfiyanti; Khairani Khairani; Yasniwati Yasniwati; Wetria Fauzi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 3 No. 1 (2020)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v3i1.248

Abstract

The people of Nagari Sasak and Nagari Kapa, Sasak Ranah Pasisie District, West Pasaman Regency live from agriculture and trade. Communities trade their agricultural and plantation products from one area to another. However, the community also then processes agricultural and plantation products in the form of processed food. Furthermore, these processed foods are made in various types of food, such as processed food, which is their central mainstay and in the form of ripik and rending meat, and so on. The problem is that many people do not understand the need to register trademark rights and services for these products. The purpose of this service is to provide understanding to the public about the importance of registering registration rights and trade services so that the community is legally protected. The activity method is carried out through lectures, discussions, and training based on Law No. Law No. 20 of 2016 concerning Brands and Geographical Indications. The results of this activity then have added insight and understanding to the people of Nagari Sasak and Nagari Kapa, Sasak Ranah Pasisie District, West Pasaman Regency regarding the procedures and processes for registering trademark rights and services for the food products they make and helping to help improve the economy of the Nagari Sasak and Nagari communities Kapa.
Pelaksanaan Kewenangan Pemerintah Daerah Dalam Upaya Rehabilitasi Pasca Bencana Gempa Bumi Di Nagari Kajai Pasaman Barat Aprizon Zuhdi; Yuslim Yuslim; Khairani Khairani
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 2 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (Januari - Februari 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i2.1849

Abstract

Natural disasters seem to be daily events and news in Indonesia, and even the world. Various forms of disasters have caused enormous losses, both moral and material losses. The earthquake that occurred on February 25 2022, centered in Talamau District, West Pasaman Regency, was a major disaster. As the epicenter of the earthquake, Talamau District was the worst affected area. It was recorded that 25 people were killed and 465 people were injured, 14 of whom were residents of East Pasaman. Apart from immaterial losses, the earthquake that occurred in West Pasaman Regency also resulted in material losses such as heavily damaged public facilities, schools and houses of worship (mosques). Due to this disaster, thousands of West Pasaman residents are waiting for development assistance from the government, however the expected assistance is still being delayed before it can be realized immediately by the Regional Government. This problem needs to be formulated into two problem statements. First, how is the implementation of regional government authority in post-earthquake rehabilitation efforts in Nagari Kajai, West Pasaman Regency? Second, what are the obstacles to implementing Regional Government Authority in post-earthquake rehabilitation efforts in Nagari Kajai, West Pasaman Regency? This research is a type of normative legal research or doctrinal legal research. The results of this research show that as a form of disaster management, the West Pasaman Regional Government carries out rehabilitation activities, one of these activities is providing assistance to repair houses for people affected by the disaster. This development is carried out through three systems, namely: independent reinbuce, facilitator reinbuce, and self-sufficiency. In an effort to exercise its authority to carry out post-disaster rehabilitation, the Regional Government encountered obstacles, including APIP's finding that there was an error in collecting data on houses of disaster victims which required data collection again, which took quite a long time and the regional financial capacity was inadequate.
Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja Gusminarti Gusminarti; Khairani Khairani; Fajri Kurniawan
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 3 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (Maret - April 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i3.1964

Abstract

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.