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Implementation Of Tax Payment Policy Using E-Billing At The Pratama Cirebon Tax Services Office Cipto Dwiariyanto; Mukarto Siswoyo; Endang Sutrisno
Journal of Entrepreneur and Business Vol. 2 No. 1 (2024): Journal of Entrepreneur and Business
Publisher : LPPM Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/joeb.v2i1.43

Abstract

The vastness of the region, the large population, and the dynamic of economic activity is a challenge in upholding taxation in Indonesia. Incompatibility ratio between tens of thousands of tax employees with millions of taxpayers (WP) resulted in less optimal implementation of taxation in Indonesia. Since the launch of the electronic tax payment system, the Tax Office does not directly require the underpaying taxpayers to use the system. So the taxpayer still feel foreign to the system. In 2016, the underpayment taxpayer is required to make payments using e-Billing. Lack of knowledge about the use of e-Billing and its reliance on internet connections that must always be stable, these constraints have a significant impact on the use of the e-Billing system. Based on the policy implementation model of Daniel Mazmanian and Paul A.Sabatair, the model of analysis conducted on the implementation of the policy of Tax Payment Using E-Billing In Tax Office Pratama Cirebon, which : Characteristics of the problem, Policy characteristics and Policy environment In conducting the research, researchers used descriptive qualitative research methods. The e-Billing policy is not yet optimal for the implementation in the community because not all people know the tax payment system using e-Billing. Kata Kunci: Tax Policy; Electronic Transaction; E-Billing
The Implementation of National Health Insurance Policy in Rural Health Center Mulyadi, Hendi; Darmawan, Arif Budy; Yulyani, Nani; Sutrisno, Endang; Permana, Ipik
Jurnal Health Sains Vol. 5 No. 7 (2024): Journal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v5i7.1329

Abstract

Kehidupan bermasyarakat dan bernegara tidak dapat terlaksana dengan baik apabila tidak didukung dengan upaya peningkatan kesehatan bagi masyarakat berkaitan dengan upaya kesehatan masyarakat pemerintahan mempunyai kebijakan Program Jaminan Kesehatan Nasional adalah sebuah pelaksanaan program Jaminan Kesehatan Nasional. Penelitian ini bertujuan untuk mengetahui bagaimana Implementasi Kebijakan Pelayanan Jaminan Kesehatan Nasional Di Puskesmas Pedesaan. Penelitian ini termasuk jenis kualitatif dengan wawancara mendalam, observasi langsung, dan studi keperpustakaan. Studi lapangan dilakukan melalui wawancara dengan Puskesmas Desa dan Masyarakat yang mengikuti program JKN. Teknik analisis data kualitatif deskriptif. Hasil penelitian menunjukkan bahwa Implementasi Kebijakan Pelayanan Jaminan Kesehatan Nasional Di Puskesmas Pedesaan belum maksimal dan masih terdapat kekurangan yang masih perlu diperbaiki. Penataan sumber daya manusia seharusnya berjalan dengan maksimal agar program dapat terus berjalan, penggunaan sarana prasarana masih terjadi kesenjangan dalam memperoleh pelayanan di pukesmas pedesaan, dan masih terdapat masyarakat yang kurang mampu belum mendapatkan pelayanan yang baik. Puskesmas Pedesaan sebagai pelaksana program JKN diharapkan untuk lebih mengintensifkan sosialisasi mengenai pelayanan kesehatan gratis, misalnya dengan melakukan penyuluhan dan pemasangan spanduk sehingga informasi tentang program Pelayanan JKN bisa sampai ke pelosok-pelosok desa.
Development of Local Government Human Resources in The Perspective of Work Professionalism Yosa, Yosa; Nuryadi, Iman; Sukari, Sukari; Ridwan, Iwan Yusuf; Sutrisno, Endang; Khumayah, Siti
Journal of Management, Economic, and Financial Vol. 2 No. 5 (2024): Journal of Management, Economics and Finance
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i5.54

Abstract

The development of Human Resources (HR) in Regional Government (Pemda) is crucial for effective and responsive governance. This study delves into government policies on HR development for local government apparatus from a professionalism perspective. Using a qualitative approach and case study method, the research analyzes field data, documents, and interviews with decision-makers like regional apparatus heads. Data was collected through in-depth interviews, policy document analysis, and direct observation. The findings reveal that despite supportive policies, the professionalism of local government officials remains below expectations. Challenges such as budget constraints, limited managerial capacity, and employee resistance to change hinder the effectiveness of HR development policies. The gap between HR development programs and work professionalism highlights the need for better policy supervision, evaluation mechanisms, and increased stakeholder participation in decision-making. This study underscores the necessity of strong political commitment and a holistic approach to achieve desired HR development outcomes in Regional Government.
TANGGUNG JAWAB HUKUM PERAWAT PRAKTEK MANDIRI TERHADAP ASUHAN KEPERAWATAN DALAM UPAYA PELAYANAN HOLISTIK (Studi di Puskesmas Margadana Kota Tegal) Deddy Utomo; Sarsintorini Putra; Endang Sutrisno
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Vol 12 No 1 (2021)
Publisher : UNIVERSITAS BHAMADA SLAWI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36308/jik.v12i1.286

Abstract

Tenaga kesehatan yang memberikan pelayanan kesehatan langsung kepada individu, keluarga dan masyarakat adalah perawat. Dalam memberikan pelayanan kesehatan dan keperawatan, perawat hanya diperbolehkan memberikan asuhan keperawatan baik di lembaga pelayanan kesehatan maupun dalam kegiatan praktek mandiri. Banyak perawat melakukan praktik mandiri tetapi dalam praktiknya mereka melakukan terapi diagnostik yang merupakan bidang medis atau dokter. Melihat permasalahan tersebut, maka penulis mencoba untuk menganalisis Tanggung Jawab Hukum Praktik Perawat Mandiri Terhadap Asuhan Keperawatan dalam Upaya Pelayanan Holistik, hal ini dikarenakan masih banyak perawat di Indonesia yang menjalankan praktik mandiri namun melakukan tindakan medis. Pelayanan holistik merupakan salah satu konsep yang mendasari tindakan keperawatan yang meliputi dimensi fisiologis, psikologis, sosiokultural, dan spiritual. Pelayanan holistik merupakan satu kesatuan utuh, jika salah satu diganggu maka akan mempengaruhi yang lain. Adapun rumusan masalah dari skripsi ini adalah: 1. Apa tanggung jawab hukum perawat praktik mandiri terhadap asuhan keperawatan dalam upaya pelayanan holistik, 2. Apa konsekuensi hukum dalam penerapan asuhan keperawatan pada perawat praktik mandiri. Tujuan utama yang ingin dicapai dalam penelitian ini adalah untuk mengetahui dan menganalisis tanggung jawab hukum perawat dalam melaksanakan praktik asuhan keperawatan mandiri dalam upaya pelayanan holistik, untuk mengetahui dan menganalisis akibat hukum dalam penerapan asuhan keperawatan pada perawat praktik mandiri. Metode penelitian dalam penyusunan skripsi ini menggunakan metode penelitian doktrinal, yaitu penelitian yang lebih menitikberatkan pada hukum yang dikonseptualisasikan sebagai suatu peraturan dalam arti peraturan perundang-undangan tertulis. Hasil penelitian menunjukan bahwa perawat cenderung melakukan tindakan medis dalam melaksanakan praktik mandiri adalah faktor ekonomi, faktor perilaku masyarakat, dan kepercayaan masyarakat terhadap program pengobatan gratis. Sedangkan akibat hukum dari pelanggaran yang dilakukan oleh perawat yang melakukan kegiatan praktik mandiri namun melakukan tindakan medis jika melanggar ketentuan hukum maka perawat akan dimintai pertanggungjawaban yang artinya akibat hukum atas tindakan yang dilakukan perawat tersebut. Saran yang dapat penulis sampaikan antara lain bagi perawat harus senantiasa meningkatkan kemampuan kompetensi yang menjadi tanggung jawabnya, dan dalam melaksanakan kegiatan praktik mandiri harus mematuhi dan memahami semua ketentuan dan peraturan yang telah tertuang dalam Undang-Undang Keperawatan secara khusus. bagi Pemerintah Daerah dan Organisasi Profesi (PPNI) agar senantiasa menjalankan fungsi pengawasan dan pembinaan bagi perawat yang melaksanakan kegiatan praktik mandiri.
The Relationship Between Law and Public Policy in Social Development Sutrisno, Endang
Journal of Law and Social Politics Vol. 3 No. 1 (2025): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v3i1.58

Abstract

Law and public policy play a fundamental role in shaping social development by providing the legal framework and governance mechanisms that regulate economic, political, and social interactions. In modern democracies, the relationship between law and public policy is crucial in addressing societal challenges such as inequality, economic growth, and human rights protection. However, discrepancies between legal frameworks and public policies can hinder effective governance and social progress. This research examines how law influences public policy formulation and implementation in the context of social development, identifying key challenges and proposing strategies for enhancing legal and policy coherence. This study employed a qualitative research approach, utilizing a comparative analysis of legal frameworks, policy-making processes, and case studies from various jurisdictions. Data is collected from legal documents, government policies, scholarly articles, and expert opinions. The findings revealed that effective social development requires a strong alignment between legal frameworks and public policy goals. Legal rigidity, political interference, and inconsistent enforcement mechanisms often create barriers to successful policy implementation. On the other hand, well-integrated legal and policy mechanisms contribute to improved governance, economic stability, and social welfare. This research concludes that strengthening the synergy between law and public policy through transparent legal processes, institutional reforms, and inclusive policy making can enhance social development outcomes. The findings contribute to academic discussions on governance, law, and social progress, offering valuable insights for policymakers and legal scholars
Legal Analysis of the Freedom of Contract Principle in Lease Contracts between the Director General of Civil Aviation and Private Flight Schools Pandini Febrianti Islami Putri, Intan; Sutrisno, Endang; Sutarih, Ayih
Jurnal Legisci Vol 1 No 1 (2023): Vol 1 No 1 Agustus 2023
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/legisci.v1i1.15

Abstract

In accordance with an open system, everyone is permitted to enter into an agreement so long as it is founded on good faith, according to Indonesian treaty law. This approach is not entirely relevant in the practice of lease agreements held by the government (Director General of Civil Aviation) with private parties (Private Flight Schools), as the lease agreement was made in a way that the terms were made by default. In order to collect secondary data in the form of primary and secondary legal materials, this research employs a normative juridical approach, law-based research as norms and rules that are both written and unwritten through literary studies, and document studies. The findings revealed that the format of common lease agreements negotiated between the government (Director General of Civil Aviation) and private parties (Private Flight Schools) was subject to constraints. This demonstrates how the idea of complete contract freedom is not being applied. The posture or bargaining position between the parties to the agreement is not balanced, which gives the airport with a stronger position options. As a result, the airport's rules and regulations have an impact on the tenant's rights.
FUNGSI HUKUM DALAM PERUMUSAN ANGGARAN PENDAPATAN DAN BELANJA DESA MELALUI BADAN PERMUSYAWARATAN DESA Sutrisno, Endang; Artadi, Ibnu; Khafdilah, Khafdilah; Widianti, Hesti
Yustitia Vol. 6 No. 1 (2020): Yustitia
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/yustitia.v6i1.96

Abstract

Village Consultative Agency (BPD - Badan Permusyawarat Desa) in implementing its function as a bridge connecting the village head with the village community must also carry out its main function as the representative. The problem arises is how does the legal order set issue of the Village Consultative Agency (BPD) on the perspective of the formulation of Village Revenues and Expenditures Budget (APBDes - Anggaran Pendapatan dan Belanja Desa) based on the legal basis of Government Regulation No. 72 of 2005 concerning the village. The next problem arises is what are the obstacles faced by the Village Consultative Agency (BPD) in carrying out its duties to prepare the Village Revenues and Expenditures Budget (APBDes). The process of formulating the Village Regulation has been carried out through the correct stages and in accordance with Law Number 6 of 2014 Jo Government Regulation Number 43 of 2014 concerning Jo Village Domestic Ministerial Regulation Number 111 of 2016 concerning Technical Guidelines for Regulations in the Village, namely through initiation, socio-political and juridical stages.
Manajemen Strategi Pelestarian Cagar Budaya Dalam Konteks Peningkatan Kinerja Pelayanan Publik (Studi di Dinas Kebudayaan dan Pariwisata Kabupaten Cirebon) Amin Mughni; Endang Sutrisno; Moh.Taufik Hidayat
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3088

Abstract

Kabupaten Cirebon merupakan wilayah yang kaya akan sejarah dan budaya, tercermin dari banyaknya peninggalan cagar budaya yang tersebar di berbagai lokasi. Keberadaan cagar budaya ini memerlukan upaya pelestarian yang terstruktur dan berkelanjutan agar nilai sejarah dan identitas budaya daerah tetap terjaga. Penelitian ini bertujuan untuk menganalisis penerapan manajemen strategi pelestarian cagar budaya oleh Dinas Kebudayaan dan Pariwisata (Disbudpar) Kabupaten Cirebon sebagai instansi yang bertanggung jawab, serta mengidentifikasi hambatan yang dihadapi dalam proses pelaksanaannya. Penelitian menggunakan pendekatan kualitatif dengan strategi studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Pengujian keabsahan data dilakukan dengan teknik triangulasi dan perpanjangan keikutsertaan, sedangkan analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa formulasi dan evaluasi strategi telah dilaksanakan secara sistematis dan optimal. Namun, pada tahap implementasi strategi masih ditemukan kendala, terutama terkait minimnya partisipasi dan komitmen stakeholders eksternal yang seharusnya turut aktif dalam pelestarian cagar budaya. Temuan ini mengindikasikan perlunya pendekatan kolaboratif yang lebih kuat antara Disbudpar dan para pemangku kepentingan lainnya untuk meningkatkan efektivitas pelestarian. Penelitian ini memberikan implikasi penting bagi pengembangan kebijakan pelestarian berbasis partisipatif dan integratif.
Legal Study Of The Process Of Establishing Community Organization Institutions (Csos) And The Role Of The Kesbangpol Agency In Cirebon Regency Febriani, Khairina; Sutrisno, Endang; Nurhaki, Ari
Jurnal Legisci Vol 2 No 6 (2025): Vol 2 No 6 June 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/legisci.v2i6.779

Abstract

Background. This research examines the normative juridical aspects of the process of establishing community organizations (CSOs) and the role of the National and Political Unity Agency (Kesbangpol) in dealing with the problem of dualism of CSOs in Indonesia, focusing on regulatory changes from Law Number 17 of 2013 to Law Number 16 of 2017 concerning Community Organizations. This change has a significant impact on freedom of association because the government now has the authority to dissolve mass organizations without going through a judicial process. Aims. The primary objective of this study is to examine the legal implications of the regulation and assess the strategic role of Kesbangpol in resolving internal conflicts within mass organizations, particularly in the context of leadership dualism. The research method employed is normative juridical, utilizing a legislative approach and a literature study. Method. Normative juridical research is a method of legal research that involves examining primary, secondary, and tertiary legal materials to analyze how these legal norms are applied in reality. The primary focus of this method is on positive legal norms, so the object of study is relevant legal documents, laws, regulations, and legal theories. Result. The study's results show that, although the regulatory changes aim to maintain national stability and prevent radicalism, there is a potential violation of human rights and democratic principles. Meanwhile, Kesbangpol has a vital role in supervising and fostering mass organizations, but is often limited by technical and budgetary regulations. Conclusion. A thorough evaluation of the effectiveness of the role of Kesbangpol and a review of the policy of dissolving CSOs are needed to ensure alignment with the constitution and the principles of the rule of law. Implementation. This research is expected to contribute to the development of constitutional law and the protection of civil liberties in Indonesia
Law Enforcement of Criminal Acts in the Fisheries Sector (Study of Ships Sailing Without Permission) Nuriyanti, Nuriyanti; Nadia Hidayat, Indanna Zulfa; Purnamasari, Apriyani; Sutrisno, Endang; Gunawan, Mohamad Sigit
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 5 (2025): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i5.1430

Abstract

The role and responsibility of fishing vessel captains in Indonesia, especially regarding the obligation to have a Sailing License (SPB) as a legal requirement to be able to sail. The captain as the main worker of the ship owner has a great responsibility in maintaining the safety of the ship, cargo, and crew. The SPB Ordinance is regulated by Law No. 17 of 2008, but violations of these obligations still often occur, resulting in marine accidents. This study aims to evaluate the effectiveness of criminal sanctions applied to skippers who sail without a license, as well as analyze the factors that affect the skipper's legal awareness. The legal research method used is an empirical legal approach by accumulating data through observation and interviews. The results of the study show that even though criminal sanctions have been implemented, violations still occur due to a lack of understanding of the law and economic challenges. Therefore, preventive efforts such as legal socialization and improvement of licensing services are needed to encourage compliance with regulations. This scientific paper is expected to be able to provide recommendations for policymakers in formulating more effective and sustainable law enforcement strategies in the fisheries sector.
Co-Authors Abdullah Abdullah Abim Dwi Nugroho Achmad Faqih Agus Dimyati Aiman, Fawwaz Ainun Nisha Alamsyah, Riza Alfazrryan Ghalib Alfiyan, Angga Alip Rahman Ambar Rani Priyanjani Ameilia Putri Syavei, Amanda Amin Mughni Amran Jaenudin Andri, Gusti Yosi Anggie Aqila Ariadica Anggie Aqila Ariadica Apriyana, Zaeni Nadzif Aria Wirakusuma Arief Fahrurrozie Hidayat Arief Prayitno Aufa, Fushshilati Ayih Sutarih Ayu Feby Sheilla Azhar Syahdan, Taufail Azis, Mohamad Feri Betty Dina Lambok Carla, Bella Choeirunnissa, Julia Cipto Dwiariyanto Costa, Bruna Darmawan, Arif Budy Deddy Utomo Deni Yusup Permana Diah Lestari Dianita Utami Dikrurrahman, Dikky Dikrurrahman, Diky Diky Irdianto Pratama Pratama Dimyati, Agus Djuariah, Djuariah Djuhariah Djuhariah Dukat Dukat Efionita Sepfiani Elya Kusuma Dewi Eni Suhaeni Erika Erika Fahrizky Ardianto, Isya Fajarini, Hanari Farah Fadillah Febriani, Khairina Fitria, Nyimas Gibran Muhammad Gaza Palestin gunawan, mohamad sigit Gusti Yosi Andri Handiriono, Rd. Hardjowikarto, Dharliana Harmono HARMONO HARMONO Hartini, Inge Hartini, MC Inge Hesti Widianti Hidayat, Moh. Taufik Hidayat, Moh.Taufik Ibnu Artadi Ibnu Artadi Iis Krisnandar Indraswari, Sri Primawati Ipik Permana Irma Gamawati Jaenudin Umar Julia Choeirunnissa Karmenita, Karmenita Kartika Meilani, Indah Kastiyah Kastiyah Kastiyah, Kastiyah Khafdilah, Khafdilah Krisnandar, Iis Kurnadi, M.Fariz Lambok, Betty Dina Lastini, Ketut Legawa, Gibran Dima Mahardhika Septiansyah, Nanda Maria Ulfa, Gita Martha, Dicki Andika Martin Situmorang Maulana, M Fajar Maulida, Irma MC Inge Hartini MC Inge Hartini Meliantika, Meta Meta Triandini Moh Sigit Gunawan Moh.Taufik Hidayat Mughni, Amin Muhamad Zidan Mukarto Siswoyo Mulyadi, Hendi Mulyono, Paulus Mustopo Mustopo Mustopo, Mustopo Nadia Hidayat, Indanna Zulfa Nanang Supriyanto Nanda, Aninda Zilva Narriyah, Hery Nurhaki, Ari Nuriyanti Nuriyanti Nursahidin, Nursahidin Nuryadi, Iman Oktaviani, Nela Pandini Febrianti Islami Putri, Intan Paulus Mulyono Prayitno, Arief Purnamasari, Apriyani Putri Nur Fazriyah Putri, Alicia Dwi Putri, Nadya Angelica Difiana Raden Handiriono Rahma Jelita, Ghina Rahma, Ariska Gania Rahman, Alip Ratu Mawar Kartina Ratu Mawar Kartina Ria Apriani Ridwan, Iwan Yusuf Riris Eka Sri Rahayu Rudi Kurniawan ruhyana, nanang S Endang Prasetyawati S, Ali Sahbana, Diki Saptaji Saptaji Saptaji, Saptaji Sarsintorini Putra Sheilla, Ayu Feby Silva, Pedro Silviyah A’delina Siti Khumayah Situmorang , Martin Sri Murdiyah Sudarminto Sudarminto Sugiarti, Taty Sukari Sukari, Sukari Sulastri, Tuty suryananda, Rehan Triandini, Meta Tuty Sulastri Ursula Penny P Vivi Aulia Syaharanti Widiyanti, Amalika Yogi Genovan Yondri Yondri Yondri, Yondri Yosa, Yosa Yosi Andri, Gusti Yulyani, Nani Yusup Permana, Deni Zahran Muhammad Ikhwan Zidan, Muhamad