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Jurnal DIALEKTIKA : Jurnal Ilmu Sosial
Published by Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia
ISSN : 14129736     EISSN : 2828545X     DOI : https://doi.org/10.54783/dialektika.v20i1.28
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal DIALEKTIKA: Jurnal Ilmu Sosial is open access and peer-reviewed Journal, Jurnal DIALEKTIKA is a scientific journal that contains the results of theoretical research and studies on Social Sciences and Related Discipline. Managed by Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI) in Collaboration with GoAcademica Consulting, Research & Publishing. Jurnal DIALEKTIKA is a multi-disciplined journal focused on the study of Social Sciences and related disciplines in Indonesia, Asia, and The World. Jurnal DIALEKTIKA also publishes articles in the field of Exact science that have an impact on society in the hope that there will be an exchange of pure knowledge with its application to society as an object of development. The journal publishes theoretical and empirical research articles intending to promote and disseminate the academic atmosphere in and around the region. The journal publication includes articles, research notes, notices on conferences, workshops, seminars, and book reviews.
Arjuna Subject : Umum - Umum
Articles 644 Documents
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Implementation of tax Sanction Policies to Enhance tax Compliance Among Accommodation Businesses in Denpasar City Anak Agung Ngurah Indrawan; Nyoman Diah Utari Dewi; I Wayan Astawa
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1165

Abstract

Increasing Local Own-Source Revenue (PAD) is important for achieving regional fiscal independence. In Denpasar City, accommodation businesses, including hotels, villas, homestays, guest houses, and boarding houses, contribute significantly to local tax revenue. However, taxpayer compliance remains challenging due to delayed payments, inaccurate turnover reporting, and administrative sanctions. This study analyzes the implementation of tax sanction policies, identifies implementation barriers, and formulates solutions to improve taxpayer compliance. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, documentation, and literature review. Informants included Regional Revenue Agency officials, tax supervision officers, and accommodation business taxpayers. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, while policy implementation was examined using George C. Edwards III's framework: communication, resources, disposition, and bureaucratic structure. The findings show that sanctions have improved compliance among some taxpayers, although effectiveness remains suboptimal due to low taxpayer awareness, limited personnel, inadequate monitoring technology, and reporting delays. Improvements require stronger outreach, digital monitoring, personnel development, and inter-agency coordination. Keywords: Accommodation Businesses, Denpasar City, Policy Implementation, Tax Sanctions, Taxpayer Compliance
Implementation of Bali Governor's Regulation Number 46 Of 2022 Concerning Licensing and One-Door Integrated Services in Gianyar Regency I Wayan Suartana; Ni Putu Tirka Widanti; Ida Ayu Putu Sri Widnyani
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1166

Abstract

Effective, efficient, transparent, and integrated licensing services are essential government efforts to improve the quality of public services and facilitate access for the public and business actors. This study aims to analyze the implementation of Bali Governor Regulation Number 46 of 2022 concerning the Administration of Licensing and One-Stop Integrated Services in Gianyar Regency, identify the factors that hinder and support its implementation, and analyze the solutions undertaken to address the identified obstacles. This study employed a descriptive method with a qualitative approach. Data were collected through interviews, observations, and documentation and analyzed using Edward III's policy implementation theory, which comprises four dimensions: communication, resources, disposition, and bureaucratic structure. The results indicate that Bali Governor Regulation Number 46 of 2022 has been implemented in Gianyar Regency but has not yet been fully optimized. In terms of communication, policy dissemination has not reached all segments of the public and business actors evenly. Regarding resources, service facilities and infrastructure are generally available; however, some members of the public still experience difficulties in using the OSS-RBA system and therefore require assistance. In terms of disposition, implementing officials have demonstrated a positive commitment and attitude in providing services to the public. Meanwhile, regarding bureaucratic structure, certain licensing processes still require technical recommendations and coordination with other regional government agencies, which may affect service completion times. Supporting factors include the commitment of implementing officials, the availability of facilities and infrastructure, electronic-based service systems, and assistance services for the public. The inhibiting factors include insufficient policy dissemination, limited digital capabilities among some service users, and the need to strengthen coordination across regional government agencies. The solutions undertaken include increasing policy dissemination, strengthening assistance for OSS-RBA users, improving inter-agency coordination, and enhancing the quality of services provided by government officials. Therefore, the implementation of this policy needs to be continuously optimized to achieve licensing services that are more effective, efficient, transparent, and responsive to the needs of the public and business actors. Keywords: DPMPTSP, Licensing Services, One-Stop Integrated Services, OSS-RBA, Policy Implementation.
Dynamics of Tourism in Bali: A Study on Factors, Challenges, and Opportunities Luh Emik Sri Gita Noviyanti; Nyoman Diah Utari Dewi; Ni Putu Tirka Widanti
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1167

Abstract

The tourism sector serves as a major backbone of the economy in Bali Province, evident through its significant contribution to the Gross Regional Domestic Product (GRDP), surpassing other sectors. This sector has also created extensive job opportunities for the local population through accommodations, dining, transportation, souvenir crafts, tour guiding, and micro-businesses. However, high dependency on a single sector can lead to economic vulnerability if not managed properly. This research aims to describe the dynamics of the tourism sector in Bali Province. Utilizing a qualitative approach based on literature review, the study analyzes various sources, including academic articles, government reports, and news articles, to identify factors driving tourism development, challenges faced, and opportunities to be exploited. Findings reveal that cultural richness, natural beauty, and infrastructure development are key drivers of tourism growth in Bali. Nonetheless, tourism development is challenged by environmental degradation due to massive construction, dependency on international tourist arrivals vulnerable to global changes and crises, and difficulties in managing increasing tourist traffic. To address these challenges, the research emphasizes the importance of sustainable and digital-based tourism opportunities. Sustainable tourism practices will mitigate negative environmental impacts and preserve local cultural heritage. Additionally, the digitalization of tourism can enhance marketing strategies and tourism management. Based on these findings, recommendations include strengthening policies focused on sustainability, developing culture-based tourism products, employing digital marketing and management, and improving infrastructure and service quality. Keywords: Bali, Challenges, Driving Factors, Opportunities, Tourism
Transparency in Administrative Services for Certificates of Heirship in Purwosari District, Pasuruan Regency: A Perspective from the National Institute of Public Administration Nur Fitriani Agustin; Khumaidi
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1168

Abstract

This study examines the transparency of Surat Keterangan Waris (SKW) inheritance-certificate administrative services at Kecamatan Purwosari, Pasuruan Regency, using the transparency framework developed by Lembaga Administrasi Negara (LAN). Although the sub-district has established a formal Service Standard Decree (SK Pelayanan), preliminary exposure during the researcher's field internship indicated that information on requirements, procedures, and processing time was not openly displayed to the public, leaving applicants dependent on verbal explanations from officials. This gap between the existing administrative standards, the mandate of Law No. 14 of 2008 on Public Information Disclosure, and their actual communication to the public formed the basis of this study, which aims to analyze the transparency of SKW services and identify its supporting and hindering factors. A qualitative case-study approach was used; data were collected through in-depth interviews with five informants representing sub-district officials, village officials, and service users, supported by field observation and document analysis. The findings show that among the three transparency indicators completeness, clarity, and accessibility, Only the cost component fully met LAN's transparency standard, while information on requirements, procedures, and complaint channels remained internally available but had not been translated into open public media. Timeframe certainty was further constrained by the sub-district's structural dependence on the Camat as sole signatory. The study recommends that Kecamatan Purwosari develop visual information media summarizing requirements, procedures, cost, and complaint channels, and delegate signing authority during the Camat's absence, to close the gap between available administrative standards and their public accessibility. Keywords: Information Disclosure, Inheritance Certificate (SKW), Local Government Public Service, Transparency.
Implementation of Bali Province Regional Regulation Number 6 of 2014 Concerning Child Protection Against Student Bullying Violence in the Environment of State Senior High School 1 Abiansemal I Made Wahyu Pinantara; I Wayan Astawa; Cokorda Putra Indrayana
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1169

Abstract

Bali Provincial Regulation Number 6 of 2014 mandates child protection yet bullying still occurs at SMA Negeri 1 Abiansemal. This study aims to analyze the implementation of this policy using George C. Edward III's model (communication, resources, disposition, and bureaucratic structure) through qualitative descriptive methods. Data were obtained through observation, in-depth interviews, and documentation. The results indicate that implementation is suboptimal. Key obstacles include gaps in policy communication, a suboptimal ratio of guidance and counseling teachers, high administrative burdens, and external influences such as family parenting styles and peer pressure. The study concludes that effective child protection requires intensive synergy between schools, parents, and the local government. Strengthening the school-based monitoring system, increasing mentoring capacity, and active collaboration are needed to create a safe and child-friendly school environment. Keywords: Bullying, Child Protection Regulation, Implementation, SMA Negeri 1 Abiansemal.
The Effect of Competency, Work Ethic and Organizational Commitment on Employee Performance at State Special School 1 Tabanan I Nyoman Meiarta Sedana; Made Sumada; I Wayan Astawa
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1170

Abstract

One important step toward improving employee performance is to consider the factors that influence it: competence, work ethics, and organizational commitment. Based on this, the research problem formulated is to determine the partial and simultaneous influence of competence, work ethics, and organizational commitment on employee performance at SLB Negeri 1 Tabanan. Data collection was conducted via questionnaires distributed to 58 employees. The collected data were analyzed using multiple linear regression. The analysis concluded that competence has a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan. This conclusion is supported by a multiple regression coefficient of 0.432 and a correlation coefficient of 0.850 (indicating a very strong correlation); the t-test yielded a significance value of 0.001, which is less than 0.05. This implies that higher levels of competence lead to improved employee performance at SLB Negeri 1 Tabanan. Work ethics also have a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan; this means that better work ethics result in improved employee performance. This finding is supported by a multiple regression coefficient of 0.661 and a correlation coefficient of 0.887 (indicating a very strong correlation), with a t-test significance value of 0.001 (less than 0.05). Finally, organizational commitment has a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan, meaning that higher organizational commitment leads to improved employee performance at the school. This conclusion is based on a multiple regression coefficient of 0.393 and a correlation coefficient of 0.887 indicating a very strong correlation—along with a t-test result showing a significance value of 0.018 (less than 0.05). This implies that higher organizational commitment leads to improved employee performance at SLB Negeri 1 Tabanan. Competence, work ethics, and organizational commitment simultaneously exert a positive and significant influence on employee performance at SLB Negeri 1 Tabanan. This is supported by a multiple correlation coefficient of 0.933 indicating a very strong correlation and a coefficient of determination of 87%; furthermore, the F-test yielded a significance value of 0.000 (less than 0.05). This indicates that higher levels of competence, work ethics, and organizational commitment result in improved employee performance at SLB Negeri 1 Tabanan. Keywords: Competence, Commitment, Performance, Work Ethics.
Implementation of Regulation of the Minister of Law and Human Rights No. 18 Of 2022 as a Guideline for the Mpaspor Application in Passport Services ar the Class I non-TPI Immigration Office in Palangkaraya Yudi Pramana Rochani; Cokorde Istri Dian Laksmi Dewi; Anak Agung Gede Agung Indra Prathama
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1171

Abstract

The main issue in the implementation of the Minister of Law and Human Rights Regulation Number 18 of 2022 as the guideline for the use of the M-Paspor application in passport services lies in the suboptimal effectiveness of digital-based service implementation. The gap between das sollen and das sein indicates that although the Regulation has established a passport service mechanism that is fast, accessible, transparent, and accountable through the M-Paspor application, its implementation still encounters various obstacles, including system disruptions, limited information technology infrastructure, restricted service quotas, low levels of public digital literacy, inconsistencies in applicants' data, and inadequate human resource competencies. These conditions have the potential to reduce the effectiveness of passport services and diminish public satisfaction as service users. This study employed an empirical legal research method using empirical data obtained through interviews and direct field observations. The research was conducted to examine the effectiveness of the implementation of the Minister of Law and Human Rights Regulation Number 18 of 2022 as the guideline for the M-Paspor application in passport services at the Class I Non-TPI Palangka Raya Immigration Office and to analyze the obstacles encountered along with the efforts undertaken to address them. The results indicate that the implementation of the Minister of Law and Human Rights Regulation Number 18 of 2022 as the guideline for the M-Paspor application at the Class I Non-TPI Palangka Raya Immigration Office has generally been effective in improving the efficiency, transparency, and quality of passport services. Nevertheless, its implementation continues to face various technical and non-technical obstacles. Efforts to overcome these challenges include strengthening information technology infrastructure, regularly updating the M-Paspor application system, enhancing the competence of service personnel, increasing public awareness through continuous socialization of the M-Paspor application, and strengthening coordination between the Immigration Office and the Directorate General of Immigration. These measures are expected to create passport services that are more effective, efficient, professional, and capable of providing legal certainty to the public.
The Effectiveness of Immigration Administrative Actions Against Foreign Citizens Regarding Illegal Fishing In the Natuna Region (Research at the Class II Immigration Office, TPI Ranai) I Putu Brahmantya Perrynando; Ni Made Anggia Paramesthi Fajar; Anak Agung Gede Agung Indra Prathama
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1172

Abstract

mmigration plays an essential role in maintaining state sovereignty through the supervision of the movement of people entering and leaving the territory of Indonesia. One of the challenges faced is the practice of illegal fishing committed by foreign nationals in the waters of Natuna. Natuna's geographical location, which borders several neighboring countries, makes the area highly vulnerable to illegal fishing activities that not only cause significant economic losses to the state but also threaten the sustainability of marine resources and Indonesia's territorial sovereignty. In the context of law enforcement, the Directorate General of Immigration has the authority to impose immigration administrative measures on foreign nationals who violate Indonesian laws, including deportation, deterrence, revocation of stay permits, and other administrative measures in accordance with the applicable laws and regulations. This study employed empirical legal research using a socio-juridical approach. The research was conducted at the Class II Immigration Office TPI Ranai by utilizing primary data obtained through observation and interviews, supported by secondary data in the form of legislation, books, academic journals, and other relevant legal literature concerning immigration administrative measures against foreign nationals involved in illegal fishing. The collected data were analyzed qualitatively to examine the effectiveness of implementing immigration administrative measures and the factors influencing their implementation. The findings indicate that the implementation of immigration administrative measures against foreign nationals involved in illegal fishing in the Natuna region has been carried out through deportation, deterrence, revocation of stay permits, and temporary placement in Immigration Detention Houses in accordance with Law Number 6 of 2011 concerning Immigration. However, the effectiveness of these measures is influenced by several factors, including inter-agency coordination, the quality of human resources, the availability of facilities and infrastructure, the vast maritime surveillance area, the completeness of travel documents, international cooperation, geographical conditions, the level of compliance of foreign nationals with Indonesian law, and the utilization of information technology in immigration supervision. Therefore, strengthening cross-sectoral coordination, improving the capacity of immigration officers, optimizing technology-based surveillance systems, and enhancing international cooperation are necessary to improve the effectiveness of immigration administrative measures in supporting law enforcement, protecting Indonesia's fisheries resources, and safeguarding the sovereignty of the Republic of Indonesia.
Implementation of the Role of Customary Villages in Controlled Invesiment Activities In Customary Villages (Research in Customary Village of Kerobokan) Agung Bagus Tri Candra Arka; Cokorda Gede Swetasoma; Anak Agung Gede Agung Indra Prathama
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1173

Abstract

This research examines the implementation of the role of Desa Adat in controlling investment activities in Desa Adat Kerobokan. The rapid growth of investment in Badung Regency, particularly in areas experiencing significant tourism development, has provided positive impacts on improving the community’s economy but has also generated various issues related to land-use changes, environmental sustainability, and the preservation of Balinese customary and cultural values. Desa Adat, as a customary law community unit, plays a strategic role in maintaining a balance between economic development interests and the preservation of cultural and environmental values through customary authority derived from awig-awig, pararem, and regional legal provisions. In this context, this research aims to determine the implementation of the role of Desa Adat in controlling investment activities, as well as the obstacles and efforts undertaken in its implementation. The type of research used in this study is empirical legal research with a sociological juridical approach. This research was conducted in Desa Adat Kerobokan using primary data obtained through observation and interviews with the Bendesa Adat, customary officials (prajuru adat), and parties involved in investment activities within the Desa Adat Kerobokan area. This research is also supported by secondary data in the form of laws and regulations, awig-awig, pararem, books, journals, and relevant legal literature. All data obtained were analyzed qualitatively to describe the implementation of the role of Desa Adat in controlling investment activities along with the factors influencing its implementation. The results of the research indicate that the implementation of the role of Desa Adat in controlling investment activities in Desa Adat Kerobokan is carried out through the application of awig-awig, pararem, customary deliberations, providing considerations regarding investment plans, and supervising investors’ compliance with customary, social, and environmental values. Desa Adat also plays a role in resolving conflicts between the community and investors through customary deliberation mechanisms and encourages the implementation of the Tri Hita Karana concept in investment activities. However, the implementation of this role still faces several obstacles, including the limited formal authority of Desa Adat in the field of licensing, suboptimal coordination with local governments, limited human resources, increasingly complex forms of investment development, and the lack of full understanding and compliance by some investors. Therefore, it is necessary to strengthen awig-awig and pararem, improve the capacity of customary officials, optimize cross-sectoral coordination, increase the participation of indigenous communities, and utilize information technology to achieve investment control that is aligned with Balinese cultural values and environmental sustainability. Keywords: Desa Adat, Investment, Supervision, Awig-Awig, Balinese Local Wisdom.
The Effectiveness of Immigration Administrative Actions Against Foreign Citizens Regarding Illegal Fishing in the Natuna Region (Research at the Class II Immigration Office, TPI, Ranai) Firdaus Rahman; Cokorde Istri Dian Laksmi Dewi; I Ketut Satria Wiradharma Sumertajaya
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1174

Abstract

Immigration violations in tourist areas frequently occur, ranging from misuse of stay permits, misuse of visitor visas for work, to the involvement of foreign nationals in general crimes. The increasingly popular digital nomad trend also presents new challenges, as some foreign nationals work remotely without proper permits. Based on the background of the problems outlined above, the author formulates the following research questions: How is immigration supervision implemented for foreigners to prevent misuse of stay permits for work within the Immigration Office's jurisdiction? What are the obstacles encountered in implementing immigration supervision for foreigners within the Ngurah Rai TPI Immigration Office's jurisdiction? The relevant legal research for the title "Implementation of Immigration Supervision for Foreigners to Prevent Misuse of Stay Permits for Work within the Immigration Office's jurisdiction" is empirical legal research with a sociological approach. The results of this research indicate that immigration supervision for foreigners to prevent misuse of stay permits for work within the Immigration Office's jurisdiction is carried out through integrated administrative and field supervision. Obstacles encountered in implementing immigration supervision of foreigners in the Ngurah Rai Immigration Office include the limited number of supervisory officers compared to the high mobility and number of foreigners entering Bali. Keywords: Abuse, Foreigners, Residence Permits.

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