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All Journal Khadimul Ummah Journal of Social Dedication Innovative: Journal Of Social Science Research Journal Education and Government Wiyata
Adam, Cataryn V.
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENYULUHAN TENTANG TATA KELOLA BADAN USAHA MILIK DESA DI DESA KUANHEUN, KECAMATAN KUPANG BARAT , KABUPATEN KUPANG Lino, Maria; Fernandes, Dominikus; Adam, Cataryn V.; Pah, Theny I. B. Kurniati
Khadimul Ummah Vol. 7 No. 1 (2023): November 2023
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ku.v6i1.8535

Abstract

Desa Kuan Heun merupakan salah satu desa  di  Kabupaten Kupang, Nusa Tenggara Timur yang sudah memiliki BUMDes sejak tahun 2017 dengan nama BUMDes “TETUS”. Kegiatan penyuluhan dilakukan di desa ini karena keberadaan BUMDes TETUS  ini  diharapkan dapat menjadi lembaga ekonomi masyarakat yang dapat meningkatkan perekonomian masyarakat desa, namun kendala yang dihadapi adalah masih kurangnya pengetahuan pengurus dalam mengelola BUMDes  juga kurangnya pengetahuan dan ketrampilan dalam mengenal dan mendayagunakan  potensi-potensi yang dimiliki desa untuk dikembangkan pada hal desa ini memiliki banyak potensi yang bisa dikembangkan  Tujuan pengabdian kepada masyarakat  ini adalah BUMDes  TETUS di Desa Kuen Heun  harus difasilitasi termasuk diedukasi  terkait: Tata kelola BUMDes, serta strategi pengembangan potensi desa yang dimilikinya. Metode pelaksanaan pengabdian  adalah penyuluhan berupa ceramah, diskusi, tanya jawab  dan praktek . Dan hasil dari kegiatan pengabdian ini  adalah  kelompok mitra memiliki pengetahuan yang semakin luas tentang tata kelola BUMDes, serta strategi pengembangan BUMDes yang baik , bagi peningkatan ekonomi  masyarakat desa.
Penerapan Sistem Bukti Lulus Uji Elektronik (BLU-e) dalam Pelayanan Pengujian Kendaraan Bermotor di Dinas Perhubungan Kabupaten Timor Tengah Utara Bere, Delviana Magdalena; Fernandes, Dominikus; Mau, Alfred Omri Ena; Adam, Cataryn V.
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19649

Abstract

This research aims to describe the implementation of the Electronic Test Pass Certificate (BLU-e) system in motor vehicle testing at the Transportation Agency of North Central Timor Regency. The main issue in this research is the lack of participation and awareness among motor vehicle owners regarding the importance of regular periodic testing. In this study, the research method used is field research with a descriptive qualitative approach. The theory used in this research is the implementation theory proposed by Edward III, which highlights communication, resources, disposition, and bureaucratic structure. The research results show that in the policy of replacing the logbook with the BLU-e system, communication is effective but the socialization related to the BLU-e system has not been thoroughly conducted, the available human resources are limited and there has been no increase in the number of employees, equipment resources are inadequate and often experience damage, but the Transportation Agency of TTU Regency shows very good disposition by providing a positive response as the implementer of the logbook replacement policy with the BLU-e system. The bureaucratic structure of the Transportation Agency of TTU Regency shows clear division of labor and functional boundaries, despite facing challenges such as limited staff and vacant positions. However, effective division of responsibilities and collaboration between teams successfully supported the implementation of the BLU-e system.
KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI SAMSAT KOTA KUPANG PROVINSI NUSA TENGGARA TIMUR Tefa, Melani Rintan; Adam, Cataryn V.; Seran, Delila A. Nahak
Journal Education and Government Wiyata Vol 3 No 2 (2025): Mei 2025
Publisher : Yayasan Panca Bakti Wiyata Pangandaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71128/e-gov.v3i2.318

Abstract

This study aims to analyze the compliance of two-wheeled motor vehicle taxpayers at the Samsat (Service Unit) of Kupang City, East Nusa Tenggara Province. Taxes are a major source of state revenue and play a vital role in financing development and public welfare. However, public compliance in paying motor vehicle taxes in Kupang City remains low, with many unpaid tax arrears. The theory used in this study is the OECD (Organization for Economic Cooperation and Development) compliance theory as cited in Pohan (2017:160). The aspects measured in this compliance theory are registration, reporting, and payment. This study used a qualitative approach with descriptive methods. The results show that taxpayer compliance in registering, reporting, and paying motor vehicle taxes is still suboptimal. The vehicle registration process is carried out according to procedure, but public awareness of registering vehicles and fulfilling their tax obligations remains low. Monthly and annual reporting is carried out well by the Samsat, however, there are obstacles in reporting caused by taxpayer non-compliance. Tax payments are also inadequate because some taxpayers still do not pay their taxes on time and have tax fines, resulting in arrears. Based on these issues, it is recommended that the Samsat (Vehicle Tax Office) conduct outreach on the importance of tax compliance, expand mobile Samsat services, and conduct raids to regulate motor vehicle registrations on the road in collaboration with the Kupang City Traffic Police. These efforts are expected to increase taxpayer awareness and compliance, thereby supporting increased local revenue and development in Kupang City.
Co-Authors Alfred Omri Ena Mau Bere, Delviana Magdalena Fernandes, Dominikus Lino, Maria Pah, Theny I. B. Kurniati Seran, Delila A. Nahak Tefa, Melani Rintan