Catur Wido Haruni
Universitas Muhammadiyah Malang

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

IMPLEMENTATION OF THE SUPERVISION FUNCTION OF THE REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL OF REGIONAL REGULATIONS IN SURABAYA CITY Dewi Agustin Dwiyanti; Catur Wido Haruni; Fitria Esfandiari
Jurnal Hukum Replik Vol 9, No 1 (2021): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v9i1.4163

Abstract

The Regional People's Representative Council (DPRD) as an element in administering the Regional Government which is positioned as an equal partner with the Regional Government has the main function of controlling the running of the Regional Government to realize good governance. So that the DPRD's oversight function of the implementation of Regional Regulations which is the main activity of DPRD in controlling the running of Regional Government will be the focus of research. The problem in this paper is knowing and analyzing the form of DPRD supervision on the implementation of Regional Regulations in the City of Surabaya and the follow-up of the supervisory function on the implementation of Regional Regulations in the City of Surabaya. In addition, it also analyzes the obstacles faced in carrying out this supervisory function. The method used is a sociological juridical approach, which is a study of the real situation of the community or the real situation in the field with the intent and purpose of finding facts. The results showed that the form of DPRD supervision of the implementation of Regional Regulations in the City of Surabaya was carried out through DPRD organs by means of preventive supervision and also repressive supervision. Furthermore, follow-up supervision is carried out by providing recommendations to the Regional Government to provide suggestions and to make improvements. The obstacles faced by the DPRD in carrying out its supervisory function are internal and external factors. Finally, carrying out the supervisory function of the Surabaya City DPRD has not been carried out optimally so that the implementation of the supervisory function needs regulations that regulate and also regulations related to the formal education standards for the recruitment of DPRD members.Keywords : Implementation, Control Function of Regional People’s Representative
ANALYSIS ON THE IMPOSITION OF ONLINE REKLAME TAX ACCORDING TO LAW NUMBER 28 OF 2009 Rizky Pratama Jawahir; Catur Wido Haruni; Fitria Esfandiari
Indonesian Journal of Law and Policy Studies Vol 2, No 1 (2021): Indonesian Journal of Law and Policy Studies
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/ijlp.v2i1.4201

Abstract

This research about the imposition of online billboard tax as reviewed from article 49 of law number 28 of 2009 concerning regional taxes and regional retribution. The research discusses tax imposition arrangements tax-based advertisements online on the Internet and social media as well as the legal implications of not being regulated as the basis for tax-based advertisements online the internet and social media. Because there are differences in tax treatment between the implementation of conventional advertisements with the based advertisements online. Conventional advertisements are taxed in accordance with the Regional Tax and Retribution Law. However, unlike the case with the advertisement on the internet and social media. This research uses normative juridical research. The approaches that are using are statute approach and conceptual approach. By using this approach can find online advertisements tax imposition arrangements tax based advertisements online on the Internet and social media as well as the legal implications of not being regulated the basis for tax based advertisements online the internet and social media. Based on this research of results, there are several provisions such as the Law on General Provisions and Tax Procedures, Act Income Tax and also the act of Value Added tax. However, conceptually, it is still unable to reach in detail the implementation of the tax based advertisements online. So that a legal vacuum, legal uncertainty in tax imposition and the gap in the value of justice in tax imposition. Based on this, it should be the Government strengthening the Laws and Regulations relating to Taxation. Then, collaborate with other government agencies in the field of communication and information technology. There is a need for a special provision that can accommodate the imposition of this online-based advertisement tax which is carried out through social media and the internet.
Community Political Participation In The 2019 Presidential And Vice-Presidential Elections In Malang Regency Catur WIdo Haruni
Audito Comparative Law Journal (ACLJ) Vol. 3 No. 2 (2022): May 2022
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v3i2.20586

Abstract

Elections are a form of the will of the people in a democracy, without any election a country that calls its country a democracy must not be a democracy in the truest sense.  Democracy cannot live alone without the participation of the people.  Democracy is a superstructure that must be sustained by the substructure, that is, the people.  It is within this framework that society can play a role as a subject in determining the future direction of the nation and its state. In the 2019 Presidential and Vice-Presidential Elections, the level of participation of the people of Malang Regency is quite high and the high factor of the level of political participation of the people of Malang Regency is inseparable from the role and function of the KPU, the Po Party litik, Civil Society and the media are going well to make the 2019 elections a success.
TINGKAT PARTISIPASI POLITIK MASYARAKAT DALAM PILKADES SERENTAK TAHUN 2019 Riza Umami; Catur Wido Haruni; Fitria Esfandiari
Indonesia Law Reform Journal Vol. 1 No. 1 (2021): Maret 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.803 KB) | DOI: 10.22219/ilrej.v1i1.16123

Abstract

One of the means to channel democracy is through the Village Head Election. Democracy inthe context of village head elections can be understood as an acknowledgment of the diversityand attitudes of community political participation from the community within a democraticframe at the village level. Participation is essential to research, considering an election'ssuccess can be seen from the level of community participation. The formulation of this study'sproblems is 1) What is community political participation in the simultaneous village headelection in East Java. 2) What factors increase the level of community political participation inthe Pilkades Simultaneously in East Java. In this study the authors used an empirical juridicalresearch approach from primary and secondary data sources with data collection usinginterviews, observation and documentation and data analysis used was descriptive qualitative.This study concludes that the level of public political participation in the PilkadesSimultaneously in East Java from 2013 to 2019 increases annually. This is evidenced by voters'level in each village having a high percentage, namely, village A increased by 32%, Village B2%, Village C 16%, and Village D 16%. This happens because several factors, such as: first,internal's factors, include socioeconomic, age, and awareness of political society.Simultaneously, external’s factors have political aspects of money, environment, information, and the figures from the village head candidate itself. The community must continue to raiseawareness of the importance of political participation. The government must also intensifyuseful programs to stimulate the community's attractiveness to play a more active role in thevillage's betterment.
ANALISIS LARANGAN RANGKAP JABATAN MENTERI YANG BERASAL DARI UNSUR PARTAI POLITIK DALAM SISTEM KETATANEGARAAN INDONESIA Moh. Baris Siregar; Catur Wido Haruni; Surya Anoraga
Indonesia Law Reform Journal Vol. 1 No. 1 (2021): Maret 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.135 KB) | DOI: 10.22219/ilrej.v1i1.16127

Abstract

Nowadays, concurrent positions are a political phenomenon that is rife, especially for Ministers who are concurrently chairman of political parties. This condition can cause various kinds of problems. As a result of multiple positions, issues arise, such as being vulnerable to conflicts of interest and power abuse. The purpose of this research is to know the regulation of concurrent ministerial positions from political party elements based on Article 23 of the State Ministry Law, to understand the legal implications of regulating simultaneous ministerial positions from political party elements based on Article 23 of the State Ministry Law, and to know the concept of setting the ideal clerical position in the future. The author's research method in examining this matter is the normative juridical approach, the statute approach method (Statue Approach), and the conceptual approach (Conceptual Approach). Juridically, the prohibition of concurrent ministerial positions is regulated in article 23 of Law Number 39 of 2008 concerning State Ministries. However, this article does not explicitly restrict the ban on current positions for the chairman of a political party who is also a minister. Because the alternative in dealing with concurrent ministerial positions is taken from the general chairperson of a political party, in the recruitment of ministers, the meritocracy system or the cabinet zaken system can obtain a minister following technical and professional specifications. Then the government can revise the State Ministry Law to get an ideal form of regulating the prohibition of concurrent ministerial positions in the future.
EFFECTIVITY REGULATION OF THE MINISTER OF HOME AFFAIRS IN THE MANAGEMENT OF REGIONAL ASSETS IN BATU CITY Hendra Saputra Jaya; Catur Wido Haruni; Sholahuddin Al-Fatih
Indonesia Law Reform Journal Vol. 1 No. 1 (2021): Maret 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.713 KB) | DOI: 10.22219/ilrej.v1i1.16128

Abstract

Regional assets are regional wealth earned from spending using APBD and grants. Therefore, regional asset management must be professional and modern oriented towards good government. Technically asset management in each region refers to Regulation of The Minister of Home Affairs No. 16 Year 2019 On the Management of Regional Assets. This research discusses the asset management of Batu City area using sociological juridical research methods that raise the issue of asset management barriers and the effect of asset management in Batu City. This research shows that; First, there are barriers in terms of human resources, both in understanding the rules as well as on the understanding related to administration that impacts on the disorder of the administration until now. Second, asset management in Batu City has not been effective because there has not been a clear measure that is used as a guideline for the assessment of effectiveness but only based on compliance with the rules.
Implementasi Izin Usaha Daya Tarik Wisata di Kota Batu Risna Octavia; Catur Wido Haruni; Surya Anoraga
Indonesia Law Reform Journal Vol. 1 No. 2 (2021): Juli 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.516 KB) | DOI: 10.22219/ilrej.v1i2.16377

Abstract

Based on the provisions of Article 55 of Perda Kota Batu No. 1 Tahun 2013 tentang Penyelenggaraan Kepariwisataan requires that all tourism business activities must have a business license. However, it was found that some tourist attractions are not licensed and still operate as usual. To answer the problem, the method of approach in this study uses a sociological juridical approach, with data collection techniques through document studies, interviews, library studies, observations and internet studies and written with qualitative descriptive. Based on the results of the study, shows that first, the implementation of  business license based on Article 55 Paragraph (1) Of Perda Kota Batu No. 1 Tahun 2013 tentang Penyelenggaraan Kepariwisataan has not been implemented properly due to several factors such as law enforcement factors and community factors that do not understand how the procedure. Second, obstacles in the management of tourist attraction permits include: Fulfillment of licensing requirements that take a long time, do not understand the procedure of applying for permission using OSS (Online Single Submmision), and Lack of understanding of businesses on new information on the oss website page (Online Single Submmision). Third, the solution is socialization of licensing procedures to the general public, effective licensing services both online and offline through various media, cooperation between the Batu City Tourism Office and the Investment Office and One Door Integrated Services in the field of tourism licensing. Abstrak Berdasarkan ketentuan Pasal 55 PERDA Kota Batu No. 1 Tahun 2013 tentang Penyelenggaraan Kepariwisataan mewajibkan bagi seluruh kegiatan usaha pariwisata wajib memiliki izin usaha. Namun, ditemukan fakta bahwa beberapa Daya Tarik Wisata (DTW) yang tidak memiliki izin dan masih beroperasi seperti biasa. Metode pendekatan dalam penelitian ini menggunakan pendekatan yang bersifat Yuridis Sosiologis, dengan teknik pengumpulan data melalui wawancara, studi dokumen, studi pustaka, observasi dan studi internet serta dianalis dengan deskriptif kualitatif. Berdasarkan hasil penelitian, menunjukkan bahwa implementasi izin usaha DTW berdasarkan Pasal 55 ayat (1) Perda Kota Batu No. 1 Tahun 2013 tentang Penyelenggaraan Kepariwisataan belum terimplementasi secara baik. Hambatan dalam pengurusan izin DTW antara lain: pemenuhan persyaratan perizinan yang membutuhkan waktu lama, tidak paham prosedur permohonan izin menggunakan OSS (Online Single Submmision), dan Kurang pahamnya pelaku usaha pada informasi baru yang ada di halaman website OSS (Online Single Submmision). Solusi yang dilakukan adalah sosialisasi prosedur perizinan kepada masyarakat umum, mengefektivitaskan layanan perizinan baik online maupun secara offline melalui berbagai media, kerjasama antara Dinas Pariwisata Kota Batu dan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu dalam bidang perizinan pariwisata.
Kepastian Hukum terhadap Iuran Peserta BPJS Pasca Putusan Mahkamah Agung Nomor 7P/HUM/2020 Dimas Fandikha Satria; Catur Wido Haruni; Fitria Esfandiari
Indonesia Law Reform Journal Vol. 1 No. 2 (2021): Juli 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.856 KB) | DOI: 10.22219/ilrej.v1i2.16934

Abstract

This study is a study of the Supreme Court's decision in responding to the application of the Indonesian Dialysis Patient Community who objected to Presidential Regulation Number 75 of 2019 which increased the contributions for BPJS participants, this study aims to find out and examine what is the basis for judges' considerations, How Judge's Decisions, as well as knowing what the legal implications of the Supreme Court Decision Number 7P/HUM/2020 are. This study uses a normative research type by approaching a judicial decision, a statutory approach, a case approach, and a conceptual approach, the types and sources of law used are divided into 3 parts, namely Primary legal materials are legislation, secondary legal materials are literature books. law, dissertations, journals, and academic manuscripts of legislation, tertiary legal materials are law dictionaries, large Indonesian language dictionaries, and Encyclopedias. The results of this study indicate that there are juridical, sociological, and philosophical aspects which are the basis for the judge's consideration in this decision. When viewed from the aspect of legal certainty, this decision emphasizes the argument of the KPCDI application which states that presidential regulation Number 75 of 2019 is contrary to Law Number 24 of 2011 concerning BPJS, and states that the Presidential Regulation is legally flawed in substance. The implication of this decision is the transfer of the judicial process to a process outside the judiciary which must be carried out using a prospective concept. The author's suggestion is that the Supreme Court Judges can examine more deeply the legal effectiveness from the perspective of BPJS, Supreme Court Judges can use the concept of Judicial Activism to avoid legal vacuums, and delegate the legal basis for BPJS in carrying out their duties and functions to the Supreme Court Decisions until the issuance of new regulations. Abstrak Penelitian ini merupakan penelitian mengenai putusan Mahkamah Agung yang menanggapi permohonan Komunitas Pasien Cuci Darah Indonesia yang merasa keberatan dengan Peraturan Presiden Nomor 75 tahun 2019 yang menaikan iuran bagi peserta BPJS, penelitian ini bertujuan untuk mengetahui dan mengkaji apa yang menjadi dasar pertimbangan hakim, Bagaimana Putusan Hakim, serta mengetahui apa implikasi hukum atas Putusan Mahkamah Agung Nomor 7P/HUM/2020 tersebut. Penelitian ini menggunakan jenis penelitian normatif dengan melakukan pendekatan putusan peradilan, pendekatan perundang-undangan, pendekatan kasus, dan pendekatan konseptual, jenis dan sumber hukum yang digunakan dibagi menjadi 3 bagian, yaitu bahan hukum Primer adalah Perundang-undangan, bahan hukum sekunder adalah buku literatur hukum, disertasi, jurnal, dan naskah akademik perundang-undangan, bahan hukum tersier adalah kamus hukum, kamus besar bahasa Indonesia, dan Ensiklopedia. Hasil penelitian ini menunjukan bahwa terdapat aspek yuridis, sosiologis, dan aspek filosofis yang menjadi dasar pertimbangan hakim dalam putusan ini. Jika ditinjau aspek kepastian hukumnya putusan ini menekankan kepada dalil permohonan KPCDI yang menyatakan bahwa peraturan presiden Nomor 75 tahun 2019 bertentangan dengan Undang-undang Nomor 24 tahun 2011 tentang BPJS, serta menyatakan bahwa Peraturan Presiden tersebut cacat yuridis secara substansi. Implikasi dari putusan ini adalah pengalihan proses peradilan ke proses diluar peradilan yang harus dilakukan dengan menggunakan konsep prospektif. Saran penulis adalah Hakim Mahkamah Agung dapat mengkaji lebih dalam efektifitas hukum dari perspektif BPJS, Hakim Mahkamah Agung dapat menggunakan konsep Judicial Activism guna menghindari kekosongan hukum, serta melimpahkan dasar hukum bagi BPJS dalam melaksanakan tugas dan fungsinya kepada Putusan Mahkamah Agung sampai diterbitkannya peraturan yang baru.  
Efektivitas Pengaturan Sanksi Pidana terhadap Usaha Khusus Parkir Tanpa Izin (Studi Di Kota Malang) Al Thareq Nur Fauzi; Catur Wido Haruni; Fitria Esfandiari
Indonesia Law Reform Journal Vol. 1 No. 3 (2021): November 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.558 KB) | DOI: 10.22219/ilrej.v1i3.18730

Abstract

Malang City Government issued a regulation on parking in Malang City Regulation Number 4 of 2009 concerning Parking Place Management. However, there are still many parking lots that do not have a special parking permit. The population density in the city of Malang has the impact of increasing the mobility of motorized vehicles, so that it also impacts the need for parking spaces. The formulation of the first problem is about how to enforce the law on special businesses for parking without a permit, then the obstacles in carrying out law enforcement and efforts to overcome these obstacles. The method used in this study is a sociological juridical method by conducting interviews with the Malang City Transportation Agency and the manager of a special business for parking without a permit. The purpose of this research is to find out the enforcement of special business law for parking without a permit in Malang City. The results of the author's research that the law enforcement of special business parking without a permit carried out by the Malang City Transportation Service against special business actors for parking without a permit has been going well, but several inhibiting factors were found, including legal factors that were not implemented substantially because the Malang City Transportation Service provided administrative sanctions are not criminal sanctions and law enforcement factors that provide actions without a legal basis as well as from community factors who consider the licensing procedure to be complicated. The solution in overcoming problems in law enforcement for special businesses for parking without permits is the Malang City Government to make maximum efforts to overcome these obstacles, so that no one is harmed and law enforcement against special business actors for parking without permits can run effectively and well. For this reason, the writer's suggestion for the Malang City Government is to prepare a draft revision of the Regional Regulation to include administrative sanctions. Keywords: Law Enforcement; Administrative Sanctions; Parking Special Business Abstrak Pemerintah Kota Malang menerbitkan regulasi tentang parkir dalam Perda Kota Malang Nomor 4 Tahun 2009 tentang Pengelolaan Tempat Parkir. Namun demikian masih terdapat banyak tempat parkir yang belum memiliki izin usaha khusus parkir. Kepadatan penduduk di Kota Malang membawa dampak bertambahnya mobilitas kendaraan bermotor, sehingga berdampak juga kebutuhan akan lahan parkir. Adapun rumusan masalah yang pertama adalah tentang bagaimana penegakan hukum usaha khusus parkir tanpa izin, kemudian hambatan dalam melakukan penegakan hukum dan upaya untuk mengatasi hambatan tersebut. Metode yang dilakukan dalam penelitian ini adalah metode yuridis sosiologis dengan cara melakukan wawancara dengan Dishub Kota Malang dan pengelola usaha khusus parkir tanpa izin. Tujuan dilakukan penelitian untuk mengetahui penegakan hukum usaha khusus parkir tanpa izin di Kota Malang. Hasil penelitian penulis bahwasannya penegakan hukum usaha khusus parkir tanpa izin yang dilakukan oleh Dinas Perhubungan Kota Malang terhadap pelaku usaha khusus parkir tanpa izin sudah berjalan baik, akan tetapi ditemukan beberapa faktor yang menghambat antara lain faktor hukum secara substansi tidak dijalankan karena Dinas Perhubungan Kota Malang memberikan sanksi administratif bukan sanksi pidana dan faktor penegak hukum yang memberikan tindakan tanpa dasar hukum serta dari faktor masyarakat yang menganggap prosedur perizinan rumit. Solusi dalam mengatasi permasalahan dalam penegakan hukum usaha khusus parkir tanpa izin adalah Pemerintah Kota Malang melakukan upaya yang maksimal guna mengatasi hambatan tersebut, agar semua pihak tidak ada yang dirugikan serta penegakan hukum terhadap pelaku usaha khusus parkir tanpa izin dapat berjalan dengan efektif dan baik. Untuk itu saran dari penulis untuk Pemerintah Kota Malang adalah harus dilakukan penyusunan draft revisi Perda untuk mencantumkan sanksi administratif.
Juridical Analysis of Simultaneous Election Postpones during the COVID-19 Pandemic: Legal Certainty Perspective Jauhar Nashrullah; Catur Wido Haruni; Sholahuddin Al-Fatih; Sayed Khalid Shahzad
Indonesia Law Reform Journal Vol. 2 No. 2: July, 2022
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.794 KB) | DOI: 10.22219/ilrej.v2i2.20995

Abstract

The COVID-19 pandemic has implications for the postponement of the Simultaneous Pilkades in Indonesia. It's interesting to examine more deeply how the Simultaneous Pilkades policy arrangements during the COVID-19 Pandemic are viewed from the aspect of legal certainty and the legal consequences of postponing the Pilkades during the COVID-19 Pandemic. The research method uses a normative juridical approach with the statute approach and case approach. Legal materials (primary, secondary ,tertiary) were collected through literature study and analyzed in depth using content analysis. Research shows that prior to the pandemic in the laws and regulations the rules regarding the postponement of Simultaneous Pilkades due to force majeure had not been regulated. The authority of the Ministry of Home Affairs to determine the postponement of the Simultaneous Pilkades also has multiple interpretations. The government's policy of issuing the Mendagri Circular is also inaccurate and does not provide legal certainty, the circular is not classified as a statutory regulation. The presence of Permendagri No.72 of 2020 provides legal certainty, the substance clearly regulates the authority of the Regent/Mayor to postpone the Simultaneous Pilkades. The legal consequence of postponing the Pilkades during the Pandemic Period is that many villages will be led by an Acting Village Head. In the future, the provisions regarding the postponement of Simultaneous Village Head Elections due to force majeure are clearly regulated in the legislation and in carrying out tasks by the Acting Village Head must be carried out with full responsibility, because the Acting has the same duties, authorities, obligations and rights as the definitive Village Head. Abstrak Pandemi COVID-19 berimplikasi pada penundaan Pilkades Serentak di Indonesia. Namun pengaturan ihwal penundaan Pilkades Serentak dalam peraturan perundang-undangan ternyata kurang jelas. Menarik untuk mengkaji lebih dalam bagaimana pengaturan kebijakan Pilkades Serentak di masa Pandemi COVID-19 ditinjau dari aspek kepastian hukum dan akibat hukum dari adanya penundaan Pilkades di masa Pandemi COVID-19. Metode penelitian menggunakan yuridis normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Bahan-bahan hukum (primer, sekunder, tersier) dikumpulkan melalui studi kepustakaan dan dianalisa secara mendalam menggunakan metode analisis konten. Penelitian menunjukan bahwa sebelum pandemi dalam peraturan perundang-undangan (UU, PP, Permendagri) aturan mengenai penundaan Pilkades Serentak karena force majeur (bencana non alam) belum diatur. Kewenangan Kemendagri menetapkan penundaan Pilkades Serentak juga multitafsir. Kebijakan pemerintah mengeluarkan Surat Edaran Menteri Dalam Negeri juga kurang tepat dan tidak memberikan kepastian hukum, surat edaran bukan dikelompokkan sebagai sebuah peraturan perundang-undangan. Akhirnya kehadiran Permendagri No. 72 Tahun 2020 memberikan kepastian hukum, subtansinya mengatur secara jelas kewenangan Bupati/Walikota menunda Pilkades Serentak karena situasi darurat COVID-19 serta mekanisme dan teknis pelaksanaan Pilkades Serentak dalam situasi darurat COVID-19. Akibat hukum dari penundaan Pilkades di Masa Pandemi adalah banyak desa yang akan dipimpin oleh seorang Penjabat Kepala Desa. Kedepan ketentuan mengenai penundaan Pilkades Serentak karena force majeur diatur secara jelas dalam peraturan perundangan-undangan dan dalam pelaksanaan tugas oleh Penjabat Kepala Desa harus dilakukan dengan penuh tanggung jawab, karena Penjabat memiliki tugas, wewenang, kewajiban dan hak yang sama seperti Kepala Desa definitif.