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PENGAWASAN PREVENTIF OLEH KEPALA DESA SEBAGAI SALAH SATU UPAYA DALAM MENCAPAI EFEKTIVITAS PENGELOLAAN (PBB-P2) DI DESA CIGONDEWAH HILIR KABUPATEN BANDUNG: The Preventive Supervision by Village Head as One of The Efforts to Achieve Management Effectiveness (PBB-P2) in Cigondewah Hilir Village Bandung Regency Al’libani, Ridha Rahim
JADMENT: Journal of Administration and Development Vol. 2 No. 1 (2025)
Publisher : Penerbit Forind bekerja sama dengan FISIP Unitri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jadment.v1i2.19

Abstract

Pengelolaan Pajak Bumi dan Bangunan Desa Cigondewah Hilir Kecamatan Margaasih Kabupaten Bandung masih belum berjalan secara efektif. Hal tersebut disebabkan oleh belum optimalnya pengawasan preventif oleh Kepala Desa terhadap pelaksanaan tugas bawahan. Tujuan penelitian ini adalah memperoleh informasi komprehensif tentang pengawasan preventif yang dilakukan oleh Kepala Desa sebagai salah satu upaya mencapai efektivitas pengelolaan pajak bumi dan bangunan. Metode penelitian menggunakan deskriptif analisis dengan teknik pengumpulan data menggunakan studi pustaka dan stu lapang meliputi observasi, wawancara, dan angket. Sampel penelitian adalah seluruh populasi objek penelitian yang terdiri dari empat belas orang. Analisis data menggunakan pendekatan kualitatif dengan mengolah data, digambarkan, dan selanjutnya ditarik kesimpulan. Hasil penelitian bahwa pengawasan preventif yang dilakukan Kepala Desa memperoleh nilai 37,8 atau 58,13% cenderung cukup baik, sedangkan efektivitas pengelolaan Pajak Bumi dan Bangunan memperoleh nilai 34 atau 52,30% cenderung cukup baik. Faktor penghambat pelaksanaan pengawasan preventif yang dilakukan Kepala Desa adalah kurang terbukanya informasi dari bawahan mengenai subjek serta objek pajak terbaru, Kepala Desa kurang memahami kemampuan pegawai sehingga menyebabkan kurang tepatnya kebijakan pembagian pekerjaan, dan kurang kompaknya antara pegawai lama dan pegawai baru dalam menyelesaikan suatu pekerjaan terutama mengenai pengelolaan Pajak Bumi dan Bangunan. Upaya yang telah dilakukan Kepala Desa dalam mengatasi penghambat tersebut adalah melakukan sharing dengan pegawai mengenai objek pajak, target penerimaan serta langkah-langkah yang diperlukan, melakukan pendekatan profesional untuk mengetahui kemampuan pegawai, dan Kepala Desa memberikan bimbingan serta motivasi kepada pegawai untuk membangun semangat dan kekompakan dalam menjalankan tugasnya.
Implementasi Kebijakan Tata Kelola Lahan Pemakaman Oleh Dinas Cipta Karya, Bina Konstruksi, Dan Tata Ruang (Studi Kasus Pada UPT Wilayah 1 TPU Cibarunay Kota Bandung) Al’libani, Ridha Rahim; Ferninda, Muhammad Dimas; Maulana, Ega Syahrul; Fadilah, Mila Nur; Widiawati, Sinta
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.2023

Abstract

Public cemeteries play a significant role in the community as a place to bury deceased family members. Local governments are responsible for providing this service to meet the community's need for proper burial grounds. The community's perspective on cemeteries is an important consideration for local administrators. The City of Bandung provides various information and services related to public cemeteries. In accordance with Bandung City Regulation No. 5 Article 3 of 2023 on Public Cemetery Services, the local government provides land for public cemeteries. One of the problems encountered in the field is the limited availability of land for cemetery management, which is a factor affecting both administrators and the community. This study aims to examine the implementation of cemetery land management policies, as well as the challenges and efforts undertaken by the Cibarunay Public Cemetery Office in Bandung City. This is a qualitative study using a descriptive case study approach, where the research describes or portrays real-life events in written form. Data collection techniques include interviews, observations, and documentation. In this study, the theory used by the researcher is Charles O. Jones' implementation theory, which includes organization, interpretation, and application. The results of the study show that the implementation of cemetery land management policies at the Cibarunay Public Cemetery Office in Bandung City is running well, but there are still obstacles that occur in the field. In terms of organization, the program is running smoothly, with the TPU office implementing it continuously to maintain public understanding and knowledge. In terms of interpretation, it is progressing appropriately, but internally, the managers staff with limited educational backgrounds still face challenges regarding these indicators. In terms of application, the program is running smoothly, with managers implementing a layered burial system, which is one of the best approaches currently in use. Meanwhile, the satisfaction experienced by the community is satisfactory based on compliance with applicable regulations, routine activities such as management, supervision, and maintenance of all TPU environments, as well as the performance of staff, which are all running smoothly.