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The Potential, Structure, and Effectiveness of the Local Tax System in Strengthening Local Own-Source Revenue (PAD) in Kotabaru Regency Hamid, Ismar; Rahman, Mizan Ikhlasul; Srihardjanti, Rurien; Hidayat, Rachmat; Hidayah, Sri; Arqam, Muh.; Baihakki, Fajar; Sabar, Wardihan
Bulletin of Economic Studies (BEST) Vol 5 No 3 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i3.64015

Abstract

Local own-source revenue (PAD) represents a core component of regional fiscal capacity and an essential indicator of subnational fiscal sustainability. This study examines the potential, revenue structure, and performance of local taxes in strengthening the local fiscal capacity of Kotabaru Regency. The analysis is based on secondary data on local tax revenues for the 2020–2024 period obtained from the Regional Revenue Agency of Kotabaru Regency. The empirical approach combines an assessment of tax composition and sectoral contributions, an evaluation of revenue target achievement, and trend and medium-term projection analysis using a logarithmic specification. The findings reveal that the local tax revenue structure in Kotabaru Regency is highly concentrated in Street Lighting Tax, Non-Metal and Rock Mineral Tax, and the Land and Building Rights Acquisition Duty (BPHTB), indicating a strong sectoral dependence on energy and extractive activities. While aggregate tax performance appears relatively strong, with average realizations exceeding annual targets, considerable heterogeneity is observed across tax instruments. Service-based and locally embedded taxes exhibit comparatively weak performance, pointing to untapped local tax capacity. The logarithmic trend estimates suggest a deceleration in revenue growth, consistent with diminishing returns in mature tax bases. These results imply that future fiscal strengthening should prioritize potential-based revenue planning, administrative efficiency and compliance enhancement, and diversification of the local tax base to improve regional fiscal resilience.
Peran Pendidikan dan Pelatihan dalam Peningkatan Kapasitas Aparatur Pemerintahan Desa di Kabupaten Kotabaru M Najeri Al Syahrin; Ismar Hamid; Rachmat Hidayat; Rahmat Nur; Siti Zulaikha; M Nizar Hidayat; Hery Hermawan; Charennina Marsha Diandra
PADARINGAN (Jurnal Pendidikan Sosiologi Antropologi) Vol 8, No 01 (2026): PADARINGAN : Jurnal Pendidikan Sosiologi Antropologi
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pn.v8i01.17880

Abstract

This study aims to analyze the role of education and training in enhancing the capacity of village government officials in Kotabaru Regency. The research employed a descriptive qualitative approach, supported by quantitative data from a survey of 200 village officials. Data were collected through in-depth interviews, observations, documentation, and online questionnaires. The findings indicate that training plays a crucial role in improving the knowledge, skills, and work ethics of village officials, particularly in the areas of development planning and digital administration. The most urgent training needs identified include village potential analysis, the preparation of RPJMDes (Village Medium-Term Development Plans) and RKPDes (Village Government Work Plans), and the utilization of e-Government applications such as Siskeudes and SIPADES. The main obstacles to training implementation are long travel distances, limited funding, and training materials that are not fully relevant to field conditions. The study recommends that local governments design continuous, contextual, and needs-based training programs to promote effective and responsive village governance.
Penerimaan Masyarakat terhadap Proyek Pengadaan Tanah Desa Bungkukan Kabupaten Kotabaru: Sebuah Kajian Sosiologi Hukum Ismar Hamid; Siti Zulaikha; Yusril Yusril; Rachmat Hidayat; Rahmat Nur; Wafiq Mustakimah; Halimah Halimah; Yudiarto Arman
PADARINGAN (Jurnal Pendidikan Sosiologi Antropologi) Vol 8, No 01 (2026): PADARINGAN : Jurnal Pendidikan Sosiologi Antropologi
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pn.v8i01.17881

Abstract

The feasibility study for land acquisition in Bungkukan Village, Kotabaru Regency, is a strategic project to support the development of an urban service center, as regulated by the  Kotabaru Regency Regional Regulation No. 6 of 2025. This research aims to assess the technical, legal, and social feasibility of the project using a socio-legal approach. The specific objectives include identifying the location, area, and status of the required land , evaluating its legal and social feasibility , and analyzing potential social impacts and land conflicts. Key findings indicate that while the project aligns with national spatial and development plans , there is significant potential for conflict due to unclear land ownership status and public concerns regarding compensation processes. The study concludes that it is necessary to conduct a thorough verification of land rights and formulate mitigation strategies that focus on transparent dialogue, fairness, and community participation. The results of this study are expected to serve as a basis for the Local Government to implement a just and sustainable land acquisition process.
Perjuangan Orang Mapnan Mempertahankan Hutan di Kabupaten Berau: Kritik Terhadap Antroposentrisme dalam Pengelolaan SDA Ismar Hamid; Anggi Yus Susilowati
Empower : Jurnal Pengembangan Masyarakat Islam Vol. 5 No. 1 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/empower.v5i1.6384

Abstract

Krisis lingkungan yang semakin memburuk merupakan konsekuensi dari dominasi anthroposentrisme yang memandang keberadaan alam hanya untuk memenuhi kebutuhan manusia, sehingga pengelolaannya diorientasikan untuk produksi komoditas dan mengabaikan keberlanjutannya. Hutan tropis, yang memiliki fungsi vital dalam menstabilkan iklim bumi-pun menjadi sasaran eksploitasi. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisa bentuk-bentuk perjuangan Orang Mapnan dalam mempertahankan keberlanjutan hutan tropis di Kampung Long Ayap, Kab. Berau, Kalimantan Timur. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kesadaran Orang Mapnan terus berkembang berdasar pada fakta deforestasi yang terus meningkat. Bentuk-bentuk perjuangan yang dilakukan adalah mempertahankan corak kehidupan berburu dan meramu meskipun dihadapkan dengan pengaruh indikator-indikator kemajuan dan kebahagiaan produk anthroposentrisme; menata ulang sistem perladangan agar pembukaan hutan perawan untuk kepentingan perladangan masyarakat dapat dihentikan; menolak konversi hutan untuk perkebunan sawit baru; menetapkan visi kolektif yang mengusung keberlanjutan lingkungan hidup; mempromosikan model pengelolaan hutan secara lestari untuk tujuan ekonomi melalui program agroforestry kopi, yang kemudian ditetapkan menjadi model pengelolaan yang dibolehkan pada hutan APL di Kampung Long Ayap. Dengan demikian perjuangan yang dilakukan dimulai dari meredam berkembangnya watak anthroposentris dalam diri mereka, dan kemudian membendung masuknya elemen-elemen luar melakukan pengelolaan hutan yang destruktif. Perjuangan yang dilakukan sejauh ini cukup berhasil, meski ke depan diprediksi akan menghadapi tantangan yang lebih kompleks.
Alienasi Masyarakat Gambut: Dampak Program Pemberdayaan Masyarakat Terhadap Livelihood Masyarakat Desa Mantangai Hulu Kabupaten Kapuas Ismar Hamid; Salsa Rizkia Meilinda
Empower : Jurnal Pengembangan Masyarakat Islam Vol. 8 No. 1 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/empower.v8i1.13585

Abstract

Increasingly massive damage to the peat ecosystem encourages the Indonesian government to tighten peat ecosystem management policies, as well as attracting the inclusion of various community empowerment programs based on peat ecosystem conservation. This research aims to describe a strategic approach to empowering peat communities, as well as the reality of the impact of the empowerment program on the livelihood of peat communities. This study uses a qualitative approach, with a case study type of research. The research location is in the village of Mantangai Hulu, District of Mantangai, Kapuas Regency, Central Kalimantan. Data collection was carried out through participant observation, in-depth interviews and documentation. Data were analyzed using Miles and Huberman's interactive model. The results of the research show that the community empowerment which is conducted in the village of Mantangai Hulu tends to apply a direct-action approach cum traditional. This approach has an impact on eliminating the livelihoods of local communities, which represents a reciprocal relationship with the peat ecosystem that takes place in harmony. There is also suppression of the existence of cultural values which is the identity of the people of the village of Mantangai Hulu. The consequence is that people are alienated from their own life on the peat ecosystem which has been going on for generations. The source of the problem is that the parties who do empowerment programs subjectively dominate the ideas of empowerment, and ignore the ecological knowledge that exists in peat community. As an antithesis, peat community empowerment must apply a transformative approach, whose climax point is marked by the community's ability to make decisions through the transformation of ecological thinking which is the guarantee for sustainable management of peat ecosystems.
The Way of Life and Ecological Thinking of the Jambu Baru Community as a Foundation for Sustainable Peatland Management Ismar Hamid; Arif Rahman Nugroho; Mahyuni Mahyuni; Rizky Ircham Muzaki; Nurul Khairin Fadiya; Indrawan Indrawan
JAMBURA GEO EDUCATION JOURNAL Vol 4, No 2 (2023): Jambura Geo Education Journal (JGEJ)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34312/jgej.v4i2.21703

Abstract

The existence, ecological thinking, and livelihood of local communities are often ignored in the management of peatlands for economic and protection purposes. This research aims to examine the way of life and ecological thinking of peat communities from a sustainable development perspective. The approach used is qualitative and type of case study research. Data was collected through participant observation, in-depth interviews, and documentation. Data were analyzed using the Miles and Huberman interactive model. The research found that the management of the natural resources of the peat ecosystem is the economic foundation of the community in Jambu Baru Village, which is manifested through various economic activities. The management is carried out to avoid the conversion of the peat ecosystem so that the condition of the peat ecosystem in the Jambu Baru Village area is still maintained and 93.69% of them still have high vegetation. Furthermore, the community moved collectively to reject the expansion of oil palm plantation companies targeting peatlands in Jambu Baru Village. Ecological thinking that exists in society is a manifestation of the sustainable development concept, which carries three dimensions of interest, namely ecological sustainability, social development, and economic development. Communities can realize these three dimensions of interest proportionally, and prove that peatlands are not marginal lands. Simply by managing the sources of life provided by the peat ecosystem with a sustainable approach, quality of life and intergenerational justice can be realized. Thus, strengthening the livelihoods of local communities is an approach that must be promoted to realize sustainable peatland management.
Perencanaan Pembangunan Fasilitas Publik Berbasis Masyarakat: Studi Kasus Pembangunan Bendungan Seratak di Kabupaten Kotabaru Rahmat Nur; Erlina Erlina; Rachmat Hidayat; Ismar Hamid; Yusril Yusril; Muhammad Rifani
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 9, No 4 (2025): November 2025
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v9i4.2025.2277-2286

Abstract

Penelitian ini bertujuan untuk menganalisis proses perencanaan pembangunan Bendungan Seratak dengan menekankan peran masyarakat dalam setiap tahapannya. Metode penelitian menggunakan pendekatan studi kasus dengan pengumpulan data melalui wawancara mendalam, diskusi kelompok terfokus (FGD), serta analisis dokumen, termasuk Detail Engineering Design (DED) dan studi kelayakan yang disusun oleh Dinas PUPR dan Bappeda. Hasil penelitian menunjukkan bahwa Sungai Seratak memiliki debit air yang cukup besar (600–700 l/detik) dengan kualitas air yang sebagian besar memenuhi standar baku, sehingga layak dijadikan sumber utama pasokan air. Selain itu, keterlibatan masyarakat dalam identifikasi kebutuhan air bersih dan irigasi meningkatkan efektivitas desain proyek dan menumbuhkan rasa memiliki terhadap fasilitas publik. Dukungan politik dari DPRD dan pemerintah pusat turut memperkuat potensi keberhasilan pembangunan ini. Kesimpulan penelitian ini menegaskan bahwa perencanaan berbasis masyarakat memberikan kontribusi signifikan terhadap keberlanjutan dan penerimaan sosial proyek. Rekomendasi utama
Tantangan Implementasi Rencana Aksi Integrated Area Development (IAD) Perhutanan Sosial di Kabupaten Kotabaru Hafizianor Hafizianor; Baharuddin Baharuddin; Ismar Hamid; Susilawati Susilawati; Rizky Ircham Muzaki; Ahmad Ramadhan; Fajar Baihakki
PADARINGAN (Jurnal Pendidikan Sosiologi Antropologi) Vol 8, No 03 (2026): PADARINGAN : Jurnal Pendidikan Sosiologi Antropologi
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pn.v8i03.19721

Abstract

Kotabaru Regency in South Kalimantan Province possesses substantial natural resource potential in rural areas surrounding forest zones, which has the potential to support sustainable regional development. However, the optimal utilization of these resources still faces various challenges, including limited infrastructure, poor connectivity, weak institutional capacity, and ineffective governance. In response to these conditions, the government has implemented a social forestry program reinforced through a business-cluster-based Integrated Area Development (IAD) approach. This study aims to analyze the current state of social forestry enterprises within the core clusters of the Integrated Area Development (IAD) program in Kotabaru Regency using a descriptive qualitative approach. Data were collected through observation, interviews, and document analysis. The analysis was conducted using a pentagonal asset framework encompassing natural capital, human capital, social capital, economic capital, and infrastructure capital. Research findings indicate that natural capital is relatively sound and has the potential to support the development of agroforestry, non-timber forest products, and ecosystem services. However, its utilization remains suboptimal due to limited human resource capacity, restricted access to financing, inadequate production and distribution infrastructure, and weak institutional frameworks. Therefore, the development of Integrated Area Development (IAD) must prioritize institutional capacity building, business diversification, improved access to capital, and integrated infrastructure development as key strategies to support the sustainable development of social forestry.
Co-Authors Abdan, Indra Suci Ahmad Jainuddin Ahmad Ramadhan Ahmad Ramadhan Ahmad Riduan Ahmad Rusadi Ahmad Yunani Aldi Ansara Alex Alex Alhadi, Syarifah Soraya Andri Noor Azumardi Angelina, Zahrani Dhea Anggi Yus Susilowati Anisa Amalia Anshari, Ahmad Ardani, Rafi Ariani, Siti Noor Arif Rahman Nugroho Arif Rahman Nugroho Assyifa, Calista Nur aulia, hilyatun Azzahra, Shamiyah Noor Baharuddin Baharuddin Baharuddin Baharuddin Bahjah, Noor Baihakki, Fajar Charennina Marsha Diandra Cherry Rabiullan Sari Cucu Widaty Dani, Muhammad Anwaruddin Defica A. Saragih Devi Permata Putri Dewi Astaria Purwasih Dewi Dewi Dewi Nuraini Dila, Ratna Dimas Asto Aji An’Amta Dwi Mariatul Syadiah Erlina Erlina Erma Agusliani Evanrio Seanjaya Fadillah, Muhammad Alfin Rizky Faizi, Muhammad Noor Fajar Baihakki Fasyah, Adistya Karamina Fatahilah, Muhammad Ibnu fauzan, lazuardy akbar Febrianty, Nur'Aulia Fitria, Qolbiatul Gabriella Genny Pranawa Habibah Pidi Rohmatu Hafizianor Hafizianor Hairida, Gusti Hairunnisa Halimah Halimah Hamdi, Resyda Syaibatul Hariadi . Hasanah, Tri Febrima Hauzan, Muhammad Rafly Fariz Helmiyah, Fauzatul Hery Hermawan Hidayah, Sri Humairo, Faridah Husna, Rabiyatul Ida Yanti Indrawan Indrawan Irsan Irsan Irsan Irsan Irsan Jumiati Jumiati Kamilazzahra, Ahyati Khairussalam, Khairussalam Khaliq, Muhammad Rafael Larasati, Aaqilah Latifah Latifah Liani, Sava'ah Intan Lisdawanti Lisnina M Nizar Hidayat M. Zakiyuddin Munziri Mahtia Safitri Mahyuni Marfuah Marlina Maulida, Marcelly Rizky Mauliya, Meilinda Dwiyanti Meilinda, Salsa Rizkia Melani, Andi Maulida Melani, Andi Mauritta Miftahul Janah, Miftahul Milda Rahmawati Mizan Ikhlasul Rahman Mona Warah Mona Warah Mu'min, Ahmad Muh Herisman Muh. Arqam Muhammad Abdilah Muhammad Agrianto Suwandi Muhammad Daffa Pratama Muhammad Gufran Muhammad Hatni Muhammad Huda Inayaturrahman Muhammad Irfan Muhammad Luthfi Fahrizan Muhammad Luthfi Farizan Muhammad Rifani muhammad rizky, muhammad Muhammad Tifriji Nabawi, Ahmad Nabilah, Rifqi Adha Nadiba, Shaffa Noor Syafitri Nor Aziziah Norafifah Nur Amalia Nur Hasanah Nur Mila Sari Nurhikmah Nurul Khairin Fadiya Nurul Khairin Fadiya Perdana, Tiara Selvia Pratama, Muhammad Daffa Priatna, Myra Pionera Prhameswari Puspita, Della Putra, Ezza Akhnan Maulana Putri, Maziatul Rachmat Hidayat Rachmat Hidayat RACHMAT HIDAYAT Rahima, Annisa Rahmadani, Ariska Rahmadianty, Pritha Rahmat Hidayat Rahmat Nur Rahmawati Rahmawati, Neli Rajidin Ramadhan, Akhmad David Ribka Aprilia Rifanny, Muhammad Rizky Rijal, Muhammad Syaipul Risnawati Riyadi, Muhammad Dicky Rizky Ircham Muzaki Rizky Ircham Muzaki Roji, Fkah Rusma Sabila, Sahla Ghina Safira, Adira Safitri, Mahtia Salam, Ismail Abdi Salsa Rizkia Meilinda Salsabila, Putri Sari, Dini Puspita Sava’ah Intan Liani Selvania, Repita Setia Budhi Shinta Ardini Prasasti Ungawaru Siti Aulia Siti Karlina SITI MARYAM Siti Noor Ariani Siti Zulaikha Siti Zulaikha Sitindaon, Entry Welny Sri Hidayah Srihardjanti, Rurien Suhasti, Indri Suriani, Anang Susilawati Susilawati Syahputri, Arya Vernanda Syarifah Soraya Al Hadi Thiansyah, Adhera Nur Utari, Siti Plavia Wafiq Mustakimah Wardihan Sabar Widya Wati Rohmatul Jannah Yahya, Nur Azima Yani, Yeltika Indri Yudiarto Arman Yuni Yemima Yusril Yusril Yusril Yusril Zulhidan, Muhammad Royyan