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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

IMPLEMENTATION OF REGENT REGULATION NUMBER 29 OF 2024 ON THE PROCEDURES FOR THE COLLECTION OF NON-METAL AND ROCK MINERAL TAX FOR FISCAL YEAR 2024 IN BATU BARA REGENCY Fadli, Muhammad; Jamaluddin, Yanhar; Sinaga, Rudi Salam
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1282

Abstract

The implementation of Regent Regulation of Batu Bara Regency Number 29 of 2024 constitutes an important instrument in organizing the procedures for the collection of the Non-Metal and Rock Mineral Tax (MBLB) as one of the sources of Regional Original Revenue. This study aims to analyze the implementation of the regulation and to identify the factors influencing its effectiveness in the 2024 Fiscal Year. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation at the Regional Revenue Agency of Batu Bara Regency. Data analysis was conducted using the interactive model of Miles and Huberman. The analytical framework applies George C. Edwards III’s policy implementation theory, which consists of the variables of communication, resources, implementers’ disposition, and bureaucratic structure. The results indicate that the implementation of Regent Regulation Number 29 of 2024 has been carried out, but it has not yet been fully optimal. The aspects of communication and bureaucratic structure have functioned relatively well; however, limitations in personnel resources, weak supervision, low taxpayer compliance, and the prevalence of illegal mining remain major obstacles. The disposition of implementers generally shows good commitment, but it has not been fully supported by adequate systems and facilities. Therefore, strengthening coordination, improving the capacity of personnel, and enhancing supervision and data collection systems are key measures to optimize MBLB tax revenue in Batu Bara Regency.
PUBLIC SATISFACTION WITH THE SERVICE PROGRAM FOR THE SECOND ELIMINATION OF MOTOR VEHICLE TITLE TRANSFER FEES (BBNKB II) AT THE SIMALUNGUN SAMSAT IN 2025 Haricapri, Tri Putra; Jamaluddin, Yanhar; Sinaga, Rudi Salam
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1283

Abstract

In Simalungun Regency, this policy is implemented through the One-Stop Integrated Administrative System (SAMSAT). However, the success of this policy is not determined solely by the elimination of fees, but also by the quality of services and the capacity of the service system to meet public expectations. Therefore, this study aims to analyze the level of public satisfaction and to identify the factors that hinder public satisfaction with the BBNKB II Elimination Program at the Simalungun Samsat in 2025. This study employs a qualitative descriptive approach, with data collection techniques including in-depth interviews, field observations, and documentation. The research informants consist of Samsat officers and members of the public who use the BBNKB II elimination service. Data analysis was conducted using the interactive model of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The measurement of public satisfaction was analyzed based on the five dimensions of service quality (SERVQUAL), namely tangibles, reliability, responsiveness, assurance, and empathy. The results show that the level of public satisfaction with the BBNKB II Elimination Program at the Simalungun Samsat is still not optimal. These findings indicate that although the BBNKB II elimination policy provides economic benefits to the community, suboptimal service quality remains the main obstacle to increasing public satisfaction. Therefore, improving the service system, upgrading facilities, and strengthening the competence and attitudes of officers are essential steps to enhance the effectiveness of this policy in the future
IMPLEMENTATION OF THE NORTH SUMATRA GOVERNOR REGULATION NUMBER 43 OF 2018 ON GENDER MAINSTREAMING (A DESCRIPTIVE STUDY AT GBKP PRIVATE SENIOR HIGH SCHOOL, KABANJAHE, KARO REGENCY) Br Tarigan, Helenta; Jamaluddin, Yanhar; Batubara, Beby Masitho
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1285

Abstract

Gender Mainstreaming (GM) is a strategy for achieving gender equality by integrating gender perspectives into public policies, including education. North Sumatra Province enacted Governor Regulation Number 43 of 2018 to guide GM implementation at the regional level. This study analyzes the implementation of this regulation at GBKP Private Senior High School in Kabanjahe, Karo Regency, and identifies the challenges faced. Using a qualitative descriptive approach, data were collected through observation, interviews, and documentation from key informants including the principal, vice principals, teachers, staff, and students. Data analysis followed the Miles and Huberman model. Findings show that GM implementation at the school is underway but not fully effective. Challenges include limited budget, lack of specialized training, and insufficient sustainable programs. While communication efforts have been made, they have not fully enhanced understanding of gender equality. Additionally, a strong patriarchal culture and absence of structured mechanisms hinder comprehensive implementation.