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Jamaludin, Yanhar
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Social Sciences

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The Effect of Village Fund Allocation Policy on Development Nasution, Syamsul Hidayat; Siregar, Nina Siti Salmaniah; Jamaludin, Yanhar
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.v6i2.1928

Abstract

This study aims to analyze the implementation of Mandailing Natal Regent Regulation Number 11 of 2024 concerning Village Fund Allocation in increasing development in Singengu Julu Village, Kotanopan District, Mandailing Natal Regency. Through a descriptive qualitative approach, this study collects data through interviews, observations, and documentation studies. The results of the study show that the allocation of village funds in Singengu Julu Village focuses on infrastructure development, with most of the funds used for the construction of village roads, irrigation canals, and village hall renovations. Community empowerment programs are also being implemented, although the participation of marginalized groups, such as women and the elderly, is still limited. In addition, supervision and transparency in the use of village funds have been implemented, but it needs to be improved so that more people can access and understand this information. Although the positive impact on local infrastructure and economy is already being felt, the challenges faced include the low capacity of human resources at the village level and the lack of involvement of all elements of society in planning. This study recommends increasing community participation, strengthening the capacity of village apparatus, and increasing transparency and accountability in village fund management to achieve more inclusive and sustainable development.
The Role of the Regional Inspectorate in Supervising Village Financial Management Siregar, Muhammad Syukur; Ritonga, Syafruddin; Jamaludin, Yanhar
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.v6i2.1966

Abstract

This study aims to analyze the performance of the supervision performance of the Regional Inspectorate of Mandailing Natal Regency on the financial management of Lumban Pasir Village in the 2022 and 2023 fiscal years. Supervision carried out by the Regional Inspectorate involves regular audits, monitoring, and evaluation of the planning, implementation, and reporting of the use of village funds. The research method used is qualitative with a descriptive approach, which includes in-depth interviews, observations, and document analysis. The results of the study show that although the Regional Inspectorate has carried out its supervisory function well, there are several obstacles that affect the effectiveness of supervision, such as limited human resources, lack of understanding of village officials about financial regulations, and lack of supporting facilities such as information technology. On the other hand, this supervision has succeeded in improving the quality of village financial planning and reporting, although there are still some weaknesses such as delays in financial reports and data inconsistencies. The impact of supervision on village financial management includes increasing awareness of the importance of transparency and accountability in the management of village funds. This study suggests the need to increase the capacity of village officials and Inspectorate auditors, as well as the use of information technology in the supervision process to improve the efficiency and effectiveness of village financial management.
PBB Digitalization: Analysis of the Effectiveness of E-PBB in PBB-P2 Data Collection in Langkat Regency Mariono, Mariono; Junita, Audia; Jamaludin, Yanhar
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.v6i2.1994

Abstract

This study aims to analyze the effectiveness of the implementation of E-PBB in PBB-P2 data collection in Lalat Regency. The E-PBB system is expected to increase efficiency, accuracy, and transparency in the management of taxpayer data, as well as accelerate the process of data collection and tax payment. This study uses a qualitative approach with interview, observation, and documentation methods to explore information related to the implementation of E-PBB, supporting factors, and obstacles in the tax digitization process in Langkat Regency. The results of the study show that E-PBB has a positive impact in accelerating and simplifying the taxpayer data collection process. However, several obstacles, such as the low digital literacy of the community and the limitations of technological infrastructure, are still challenges in optimizing this system. Support from local governments and the use of digital payment platforms are the main supporting factors, while limited internet networks and lack of socialization are significant inhibiting factors. The study suggests increasing education and socialization to the public, improving technological infrastructure, and providing incentives to taxpayers who use digital systems to increase their participation in tax reporting and payment. Thus, it is hoped that the implementation of E-PBB can be more effective in supporting better data collection and regional tax revenue in the future.
Co-Authors Audia Junita Mariono, Mariono Nasution, Syamsul Hidayat Nina Siti Salmaniah, Nina Siti Siregar, Muhammad Syukur Syafruddin Ritonga, Syafruddin