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All Journal Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM)
Beby Mashito Batu Bara
Universitas Medan Area
Humanities Social Sciences

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Implementasi Peraturan Walikota Medan Nomor 8 Tahun 2017 Tentang Pajak Restoran Di Kota Medan (Studi Kasus di Badan Pengelolah Pajak Dan Retribusi Daerah Kota Medan) Reza Fahmi; Abdul Kadir; Beby Mashito Batu Bara
Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Vol 1, No 2 (2019): JIPIKOM Oktober
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jipikom.v1i2.146

Abstract

The purpose of this study was to determine the implementation of Medan Mayor Regulation No. 8 of 2017 Regarding Restaurant Taxes in Medan City. The study uses descriptive qualitative design, which is research that is limited to efforts to reveal a problem or condition or event as it is so that it is merely revealing facts (fact finding). The results of this study indicate that the implementation of Medan Mayor Regulation No. 8 of 2017 concerning Restaurant tax in Medan has an impact on adjusting the communication process between Medan City Tax and Retribution Management Agency officials and taxpayers. Implementation of Medan Mayor Regulation No. 8 of 2017 Regarding Restaurant Tax has no impact on the structure and disposition of taxpayers. While for the Medan City Regional Tax and Retribution Management Agency the structure and disposition have an impact on internal performance. Implementation of Medan Mayor Regulation No. 8 of 2017 is the most affected element. Implementation officers for the Medan mayor regulation require changes in attributes, logos, letter content formats, reporting forms and tax payments. Changes to these items require quite a long time due to the procurement of goods and services that have just been implemented by a unit outside the Medan City Regional Tax and Retribution Management Agency.
Peranan Ombudsman Republik Indonesia Perwakilan Sumatera Utara Dalam Pengawasan Pelayanan Dinas Kependudukan dan Catatan Sipil Kota Medan Putri Ananda Sari; Abdul Kadir; Beby Mashito Batu Bara
Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Vol 1, No 1 (2019): JIPIKOM APRIL
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.974 KB) | DOI: 10.31289/jipikom.v1i1.141

Abstract

This study aims to determine the role of the Ombudsman of the Republic of Indonesia in North Sumatra Representative in the Supervision of Population and Civil Registry Service in Medan City. This study uses a qualitative approach with descriptive methods describing information about the data obtained from the field in the form of written and oral data from the parties studied. Data is collected based on interviews and documentation. The results of this study indicate that the role of the Ombudsman of the Republic of Indonesia in North Sumatra was carried out in the form of external supervision. External supervision is supervision carried out by the Ombudsman of the Republic of Indonesia Representative of North Sumatra to the Medan Population and Civil Registry Service. Actions taken in the supervision process are incoming reports, follow-up of the first report and follow-up of the report. Based on the research that has been carried out, it has been concluded that the role of the Ombudsman of the Republic of Indonesia in the North Sumatra Representative in supervising the service provider of the Population and Civil Registry services is carried out in the form of external supervision. In supervising the handling of public reports of alleged poor service in the area of population administration, it has been effective, with several efforts to handle reports such as: (1) Clarification; (2) Investigation; (3) Recommendations; (4) Monitoring.
Evaluasi Anggaran Biaya Produksi Pada PT. Perkebunan Nusantara III Di Kota Medan Sinta Kismi Hana; Beby Mashito Batu Bara; Nina Angelia
Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Vol 1, No 2 (2019): JIPIKOM Oktober
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.281 KB) | DOI: 10.31289/jipikom.v1i2.154

Abstract

The purpose of this research is to evaluate the production cost budget at PT. Perkebunan Nusantara III This research is a study that uses a qualitative approach with a descriptive method in question is to use information data obtained at the time of the study and from the field in the form of data that is written or oral from the parties involved. The results obtained that PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough because there are still many significant deviations both beneficial and adverse. This is the responsibility of managers to conduct more in-depth evaluations to make the realization of costs so as not to occur too far away. Conclusions through field research that PT. Perkebunan Nusantara III has made a production cost budget with a yearly period. PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. The budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough.
Co-Authors Abdul Kadir Nina Angelia Putri Ananda Sari Reza Fahmi Sinta Kismi Hana