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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Publikauma : Jurnal Administrasi Publik Universitas Medan Area Jurnal Administrasi Publik : Public Administration Journal Politeia: Jurnal Ilmu Politik Politeia: Jurnal Ilmu Politik Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Transformative Journal of Education, Humaniora and Social Sciences (JEHSS) PERSPEKTIF Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Terapan (JIMT) Journal La Sociale East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Social Interactions and Humanities (JSIH) Histeria: Jurnal Ilmiah Sosial dan Humaniora Jurnal Ilmiah Administrasi Publik dan Pemerintahan Langgas: Jurnal Studi Pembangunan Riwayat: Educational Journal of History and Humanities International Conference On Social Science Education Proceeding
Heri Kusmanto, Heri
FISIP, Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal La Sociale

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Study on the Effectiveness of the People Representative Council in Legislation of Regional Regulations Pardomuan, Basrah; Adam, Adam; Kusmanto, Heri
Journal La Sociale Vol. 6 No. 1 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i1.1783

Abstract

This study aims to examine the effectiveness of the Regional People's Representative Council (DPRD) of Langkat Regency in regional regulation legislation (Perda) during the 2019-2024 period. The research method used is qualitative descriptive with data collection through in-depth interviews, direct observation, and document studies. The results of the study show that the Langkat Regency DPRD has ratified a number of Regional Regulations, both initiated by the DPRD itself and proposed by the executive. However, the effectiveness of the DPRD in legislation is still influenced by the quality of human resources, low public participation, dominance of executive roles, and political dynamics within the DPRD. The quality of human resources and the capacity of DPRD members are obstacles in formulating Regional Regulations that are responsive to the needs of the community. Community participation in the process of formulating the Regional Regulation is also still limited, so the aspirations of the community have not been fully accommodated. In addition, the dominance of the executive in the submission of the Regional Regulation reduces the initiative of the DPRD in making policies. Despite the challenges, opportunities to increase the effectiveness of the DPRD are still open through increasing human resource capacity and optimizing community participation. With this effort, it is hoped that the Langkat Regency DPRD can produce a higher quality Regional Regulation and support regional development.
Effectiveness of Tax Object Information Management System in Improving PBB P2 Services Azmar, Muhammad; Junita, Audia; Kusmanto, Heri
Journal La Sociale Vol. 6 No. 2 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i2.1995

Abstract

The Tax Object Information Management System (SISMIOP) is an innovation in the digitization of tax administration that aims to increase the efficiency, transparency, and accuracy of the management of Rural and Urban Land and Building Tax (PBB-P2). This study aims to analyze the implementation of the SISMIOP policy in the Regional Revenue Agency (Bapenda) of Lalat Regency, identify the factors that affect its success, and evaluate its impact on the improvement of tax services. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study show that the implementation of SISMIOP has increased efficiency in collecting data on tax objects, accelerated the payment process, and increased transparency in tax administration. However, there are still several obstacles, such as limited technological infrastructure, resistance from taxpayers, and lack of socialization related to the use of this system. Factors that affect the success of SISMIOP implementation include local government support, human resource readiness, and integration with digital payment services. The impact of the implementation of SISMIOP can be seen from increasing taxpayer compliance, accelerating tax services, and increasing regional tax revenues. This study concludes that although SISMIOP has had a positive impact on improving PBB-P2 services, it is still necessary to strengthen technological infrastructure, increase people's digital literacy, and optimize tax digitization policies to increase the effectiveness of the system in a sustainable manner.
Co-Authors Abdul Kadir ACHMAD FAUZI Adam , Adam Adam Adam Amir Purba, Amir Anggreni Atmei Lubis Aribowo, Sudiyatmiko Audia Junita Azmar, Muhammad AZMI, AZMI Azmi, Hasrul Badaruddin Badaruddin Batubara, Putri Evi Ovi Yanti Batubara, Syahril Bengkel, Bengkel Br Simbolon, Naomi Rahmawati Broven, Fredrik Buari, Syafril Dauly, Sayed Muhammad Effendi Hasan Ependi, Rustam Fauzan, Indra Fredick Broven Ekayanta Ginting, Bengkel Hakim, Muhammad Harahap , R. Hamdani Herman, Lalu Edy Humaizi, Humaizi Husni Thamrin Ismid, Faisal Isnaini, Isnaini Khainuddin, Khainuddin Khoiruddin Nasution Lubis, MaksumSyahri Lubis, Nurul Afifah Maksum Syahri Lubis Manalu, Ucok Simon Manik, Abidah Marlon Sihombing Miraza, Mukhaira Mulia Muda, Indra Muhammad Ardian Muhammad Husni Thamrin, Muhammad Husni Muliani Muliani, Muliani Muryanto Amin Nasution, Faiz Albar Nasution, M. Arif Ngadimin Ngadimin Nuansyah Harahap, Nuansyah Nurmiah, Nurmiah Nurwijayanti Pardede, Piki Darma Kristian Pardomuan, Basrah Pasaribu, Defri Noval Poppy Amalia Pratama, Tio Harry Purba, Nurul Narissa R. Hamdani Harahap Ramadhan, Wahyu Tio Ridho, Hatta Ridwan, Ridwan Ritonga, Alwi Dahlan Saipul Bahri Salim, Rudi Shah, El Adrian SIHOMBING, DWI AYU RAFITA Singarimbun, Dameka Putra Sirait, Bernad Martua Siregar, Burhanuddin Siregar, Laksamana Putra Sitepu, Nelly Fitriani Situmorang , Tonny P. Situmorang, Tonny Situmorang, Tonny Pangihutan Situmorang, Tony P. Subhilhar Subhilhar, Subhilhar Suriadi, Agus Susanti, Agustriani Sutejo, Denny Suyono Suyono Tahir, Rahman Tanjung, Mahmuddin Nur Tarigan, Ridawaty Tengku Irmayani, Tengku Ulfa, Mau lida Usman Tarigan, Usman Warjio Warjio Warjio, Warjio Yusniar Lubis Zakwani, Kholis Zulkifli3, Zulkifli