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Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency 根据2010年《坦格朗地区税收条例》第10号实施地表税征收
Pub Date : 2023-04-30 DOI: 10.57266/ijssr.v4i1.101
Afrilya Dwi Undaresta, Rahmawati, Juliannes Cadith
This study focuses on the Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency which is motivated by the high activity of groundwater extraction in Tangerang Regency, but in reality, it is found that there is still low awareness of tax subjects to register as taxpayers and low compliance level of tax payable reporting. Therefore, this study aims to describe how the implementation of groundwater tax collection is based on regional regulation number 10 of 2010 concerning local taxes in Tangerang Regency. The research method used is a descriptive method with a qualitative approach. The results showed that the implementation of the collection was not optimal due to the lack of coordination between organizations, discretionary actions by lower-level bureaucrats that were not by regulations, and negative responses from groundwater taxpayers. This study concludes that the implementation of groundwater tax collection in Tangerang Regency is still not fully by tax regulations.
本研究以《丹格朗县2010年第10号地方税收条例》为基础,对丹格朗县实施地表税征收,其动机是丹格朗县地下水开采活动活跃,但在现实中发现,纳税主体登记纳税的意识仍然较低,应纳税额申报合规程度较低。因此,本研究旨在描述坦格朗县如何根据2010年关于地税的第10号区域法规实施地表税征收。使用的研究方法是描述性方法与定性方法。结果表明,由于组织间缺乏协调、下级官员的自由裁量行为不受法规约束、地下水纳税人的消极反应等原因,征收的实施并非最优。本研究认为,坦格朗县地表税征收的实施仍未完全符合税收法规。
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引用次数: 0
Evaluation of the Implementation of Pandeglang Regency Regional Regulation Number 4 of 2008 concerning Cleanliness, Beauty, and Environmental Order (Case Study of Menes District Square, Pandeglang Regency) 对攀德郎地区2008年关于清洁、美丽和环境秩序的第4号条例执行情况的评价(以攀德郎地区梅内斯区广场为例)
Pub Date : 2023-04-30 DOI: 10.57266/ijssr.v4i1.122
Insi Nurhayati
The focus of this study is the Evaluation of the Implementation of Pandeglang Regency Regional Regulation Number 4 of 2008 concerning Cleanliness, Beauty, and Environmental Order (Case Study of Menes District Square, Pandeglang Regency). Identify the problem is that there are still many street vendors selling in the square, lack of supervision, lack of existing facilities, and the absence of a special budget for K3 maintenance. The theory used is the theory of policy evaluation criteria according to Leo Agustino. This research uses a qualitative approach with a descriptive method. The results of this study show that the Evaluation of the Implementation of Pandeglang Regency Regional Regulation Number 4 of 2008 concerning Cleanliness, Beauty, and Environmental Order (Case Study of Menes Subdistrict Square, Pandeglang Regency) has not run optimally because there are still many problems such as lack of involvement of the Environmental Agency, inadequate facilities, infrastructure, and technology, the absence of a special budget for K3 maintenance in Menes square, there are no sanctions against violators, and so on. Recommendations that can be given are increasing the number of personnel of the Civil Service Police Unit and Special Cleaning Officers of the Square, improving coordination between implementers, improving infrastructure and technology, collaborating with other agencies such as Department of industry and trade in structuring and empowering street vendors.
本研究的重点是对2008年关于清洁、美丽和环境秩序的第4号潘德朗地区条例的执行情况进行评估(以潘德朗县梅内斯区广场为例)。识别的问题是,广场上仍然有许多街头小贩在销售,缺乏监管,缺乏现有的设施,以及没有专门的预算用于K3的维护。所使用的理论是Leo Agustino的政策评价标准理论。本研究采用定性方法和描述性方法。本研究的结果表明,2008年关于清洁、美丽和环境秩序的第4号潘德朗地区条例的执行情况评估(以潘德朗县梅内斯街道广场为例)并没有得到最佳的运行,因为仍然存在许多问题,如缺乏环境机构的参与,设施、基础设施和技术不足,缺乏专门的预算用于梅内斯广场K3的维护,没有对违规者的制裁,等等。可以提出的建议是增加公务员警察单位和广场特别清洁干事的人数,改善执行者之间的协调,改善基础设施和技术,与工业和贸易部等其他机构合作,组织和授权街头摊贩。
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引用次数: 0
Implementation of E-Government in Regional Asset Management at The Regional Financial and Asset Management Agency in Serang City 电子政务在雪朗市区域金融和资产管理局区域资产管理中的实施
Pub Date : 2023-04-30 DOI: 10.57266/ijssr.v4i1.132
Nurul Inayah
E-Government is an effort to develop a good government system based on electronics. E-Government is expected to encourage all government institutions from central to local to utilize ICT. BPKAD (Regional Financial and Asset Management Agency) of Serang City is one of the agencies that has implemented e-government in each of their activities. However, in its implementation there are still obstacles that result in not running optimally about the implementation of e-government in BPKAD Serang City. The purpose of this research is to find out and analyze what the implementation of e- government in asset management using ATISISBADA (Regional Goods Cycle Information Technology Application) is like at BPKAD Serang City. This research uses Indrajit’s e-government Implementation theory. The research method used is a descriptive method with a qualitative approach. Because the main purpose of this research is to provide a description and explanation related to the implementation of e- government, especially in the ATISISBADA application properly and correctly. Informants of this research are employees in BPKAD, especially the assets section who manage ATISISBADA. Data collection techniques carried out by observation, interviews, documentation and literature study with data obtained 2, primary data and secondary data. From this research it can be concluded that the application of e-government in asset management using ATISISBADA still has obstacles in terms of human resources, then the application and internet network are still experiencing problems, resulting in the process of implementing e-government in BPKAD Serang City not running optimally.
电子政务是一种基于电子技术开发良好的政府系统的努力。电子政务预计将鼓励从中央到地方的所有政府机构利用信息和通信技术。雪朗市的区域金融和资产管理局(BPKAD)是在其各项活动中实施电子政务的机构之一。然而,在实施过程中,仍然存在一些障碍,导致在雪朗市实施电子政务的过程中没有达到最佳状态。本研究的目的是找出并分析在雪朗市BPKAD使用ATISISBADA(区域商品周期信息技术应用)在资产管理中实施电子政务的情况。本研究采用Indrajit的电子政务实施理论。使用的研究方法是描述性方法与定性方法。因为本研究的主要目的是对电子政务的实施,特别是在ATISISBADA的正确应用提供一个描述和解释。本研究的信息提供者是BPKAD的员工,特别是管理ATISISBADA的资产部门。数据收集技术采用观察法、访谈法、文献法和文献法,获得的数据有2、一手数据和二次数据。从本研究中可以得出结论,利用ATISISBADA在资产管理中应用电子政务仍然存在人力资源方面的障碍,应用和互联网网络仍然存在问题,导致BPKAD在雪朗市实施电子政务的过程没有达到最佳运行状态。
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引用次数: 1
Fixed Asset Management at the Lebak Regency Transportation Service 在勒巴克摄政运输服务公司做固定资产管理
Pub Date : 2023-04-30 DOI: 10.57266/ijssr.v4i1.124
Mayang Mulyasari
This research focus is about how the process of assets management is still running in the Department of Transportation of Lebak Regency. Has the management process gone well according to the mechanism or has appropriate based on the rule that has been established. The problem in this research for all this time is the rule of inventoried management of goods held based on the rule that has been determined by Lebak Regency Number 7-year 2018, and also the rule of domestic affair minister Number 47-year 2021. This research is to gain information of how the assets management in the Department of Ttransportation of Lebak Regency is running. This research is descriptive qualitative research. This primer data collection technique comes with observation, interview and documentation, while the secondary data collection technique and the source of other secondary data source of data. Theresearcher uses the theory assets management model of Doli D. Siregar with the asset’s indicator of: assets inventoried; legal audit; assets value, assets optimized; surveillance and control. In choosing the informant, the researcher uses purposive techniques. The result of the research shows that the assets management is still in the Department of Transportation of Lebak Regency and is not still running well yet. Due to lots of problem that exist in the stage of assets management process as an example is the renewal of labeling/ coding of physical assets that haven't been changed yet, the missing and the broken legal of vehicle assets, infrastructure of assets secure which is still lack, and the uniaxiality of optimized implementation of terminal assets.
本研究的重点是关于资产管理的过程是如何在Lebak Regency的运输部仍然运行。管理过程是否按照机制顺利进行,或者是否根据已建立的规则进行适当的管理。一直以来,本研究的问题是,根据2018年第7届勒巴克摄政和2021年第47届内务部长确定的规则,库存管理货物的规则。本研究旨在了解勒巴克县交通局资产管理的运行情况。本研究为描述性质的研究。这种初级数据收集技术附带观察、访谈和文献资料,而辅助数据收集技术附带其他辅助数据来源的数据。本研究采用Doli D. Siregar的资产管理理论模型,资产指标为:库存资产;法律审核;资产增值,资产优化;监视和控制。在选择被调查者时,研究者使用了有目的的技术。研究结果表明,资产管理仍由勒巴克县交通局负责,运行状况不佳。由于资产管理流程阶段存在诸多问题,如实物资产尚未变更的标识/编码更新,车辆资产的缺失和违法,资产安全的基础设施仍然缺乏,终端资产优化实施的单一性等。
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引用次数: 0
Analysis of Transparency and Public Participation in the Selection Process of the Sub-district Election Supervisory Committee in the General Election Supervisory Agency of Bandung City in 2022 2022年万隆市总选监督机构街道选举监督委员会选举过程的透明度和公众参与分析
Pub Date : 2023-04-30 DOI: 10.57266/ijssr.v4i1.133
Fahmy Iss Wahyudi
The General Election Supervisory Agency (Bawaslu) is the most advanced mode of election supervision institutions, high public demands for the implementation of honest and fair elections pave the way for several improvements and strategic functions owned by The General Election Supervisory Agency (Bawaslu). With such strategic authority, which includes supervision, prevention, and enforcement of violations in elections, The General Election Supervisory Agency (Bawaslu) is required to have qualified human resources, especially at the grassroots level as the front line of election supervision. To fulfill these obligations, the General Election Supervisory Agency Regulation (Perbawaslu) Number 8 of 2019 was prepared as a reference in the selection and recruitment process for Election Supervisors. The selection of Bandung City cannot be separated from political complexity and some preliminary findings related to the issue of transparency and participation during the selection process. This research uses a descriptive qualitative approach with a case study method. A series of in-depth interviews and relevant literature studies were conducted to meet data needs during the study. The results of this study show that the selection process for Sub-district Election Supervisory Committee (Panwaslu Kecamatan) is still plagued by several problems, especially the carrying capacity of the budget and the relatively short preparation time. Meanwhile, in the aspect of transparency, the entire selection process supervised by the working group seems to display several positive things, including efforts to publish all selection results through various information media, both print and digital-based. Even though public participation in the context of registering as a candidate for Sub-district Election Supervisory Committee (Panwaslu Kecamatan) members is far beyond the declared target, there are still problems that can be corrected, especially regarding the distribution of the number of applicants and the representation of 30% women in the entire selection stage that has not been met.
大选监督机构(Bawaslu)是最先进的选举监督机构模式,公众对实施诚实和公平选举的高要求为大选监督机构(Bawaslu)的几项改进和战略职能铺平了道路。选举监督局(Bawaslu)拥有这样的战略权力,包括监督、预防和执行选举中的违规行为,因此需要有合格的人力资源,特别是在基层作为选举监督的第一线。为了履行这些义务,制定了2019年《大选监督机构条例(Perbawaslu)第8号》,作为选举监督员选拔和招聘过程的参考。万隆市的选择离不开政治复杂性和与选择过程中的透明度和参与问题有关的一些初步调查结果。本研究采用描述性定性方法和案例研究方法。为了满足研究过程中的数据需求,我们进行了一系列的深度访谈和相关的文献研究。研究结果表明,街道选举监督委员会的选举过程仍然存在几个问题,特别是预算的承载能力和筹备时间相对较短。同时,在透明度方面,工作组监督的整个评选过程似乎显示出一些积极的东西,包括努力通过各种信息媒体公布所有的评选结果,包括印刷和数字媒体。尽管在登记为街道选举监督委员会(Panwaslu Kecamatan)成员候选人的背景下,公众参与远远超出了宣布的目标,但仍然存在可以纠正的问题,特别是在申请人人数的分配和整个选拔阶段30%的女性代表方面尚未达到。
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引用次数: 0
Patients' Rights Fulfillment towards Medicines Information Services; Law Enforcement and Pharmacist Criminal Liability 论患者对药品信息服务的权利实现执法和药剂师刑事责任
Pub Date : 2022-10-31 DOI: 10.57266/ijssr.v3i2.98
Dyah Suryani Sulistyaningtyas, R. Yulia, Mohamad Noor Fajar Al Arif
This article aims to determine law enforcement towards pharmacists who do not fulfil patients' rights to access medical information services and criminal liability towards pharmacists who do not provide medical information services to patients. This research is normative juridical research using a legal approach. The results obtained in this study show that law enforcement towards pharmacists who do not provide fulfilment of patients' rights to medicines information services. In terms of legal substance, aspects have been regulated in Law Number 36 of 2009 on Health Article 196, Law Number 8 of 1999 on Consumer Protection Article 45 and Article 47, Article 359 and Article 360 of the Criminal Code, Organizational Regulation of the Indonesian Pharmacists Association Number: PO.007/PP.IAI/1822/XI/2020 concerning Assessment Guidelines and Standard Operating Procedures for Handling Violations of the Indonesian Pharmacist Code of Ethics, Indonesian Pharmacists Association. However, from the aspect of the legal structure, it is still not firm enough in its implementation. It is influenced by the culture of the apparatus and society, which still prioritizes using restorative justice methods and does not understand patients' rights in medical information. Related criminal liability for pharmacists who do not provide medical information services has not been implemented as per the existing rules. Implementing existing regulations resolves criminal liability by agreement between both parties, usually by replacing the appropriate medicine and covering the patient's medical expenses.
本文旨在确定对不履行患者医疗信息服务权利的药师的执法和对不向患者提供医疗信息服务的药师的刑事责任。本研究是运用法律方法的规范性法学研究。本研究结果表明,执法人员对未履行患者药品信息服务权利的药师的执法力度较大。在法律实体方面,2009年第36号法(关于健康)第196条、1999年第8号法(关于消费者保护)第45条和第47条、《刑法》第359条和第360条、《印度尼西亚药剂师协会组织条例》(编号:PO.007/PP)对各方面进行了规定。但从法律结构上看,其执行力度还不够坚定。它受到机构和社会文化的影响,这些文化仍然优先考虑使用恢复性司法方法,不了解患者在医疗信息方面的权利。药师不提供医疗信息服务的相关刑事责任尚未按照现行规定实施。执行现有条例通过双方协议解决刑事责任问题,通常是更换适当的药品和支付病人的医疗费用。
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引用次数: 0
Bank Keliling Function for Society at Pasir Ipis Lembang in West Bandung Districts 银行在西万隆地区的Pasir Ipis Lembang的社会功能
Pub Date : 2022-10-31 DOI: 10.57266/ijssr.v3i2.93
Adinda Prissilia, Wahju Gunawan, Ahmad Buchari
In this research, author took the case of Bank Keliling function for society at Pasir Ipis Lembang. Bank Keliling is one of business entity that provide loans to people in the form of credit. The practice of Bank Keliling due to economy conditions society having income be inadequate to fulfill life need. Pasir Ipis Lembang is one of the village is in the village Jayagiri Bandung regency west where Bank Keliling system is a business entities that are attractive to people because of the villages that are distant from urban and living standard remain low make the community had no choice and the community borrowed through Bank Keliling system. The theory of functionalism structural Merton, there are manifest function and latent function who become review for an author in analyze research. The author use the qualitative method with descriptive analysis. The data obtained from the results of the collection of primary data and also secondary data by interviews. Data obtained form the results of the interview noted and collected. All the data obtained analyzed qualitatively so as to what lies behind such a reality can be unearthed. The result of research is that manifest function of Bank Keliling on community increase business capital of accessibility given a Bank Keliling while latent function through high interest and the Bank Keliling who did the violence when their billing loans. The conclusion of the research is that Bank Keliling having the function to community.
在本研究中,作者以兰邦的银行Keliling函数为例。科灵银行是以信贷的形式向人们提供贷款的企业实体之一。由于经济条件的限制,社会收入不足以满足生活需要。Pasir Ipis Lembang是位于Jayagiri万隆县西部的一个村庄,那里的银行凯灵系统是一个对人们有吸引力的商业实体,因为村庄远离城市,生活水平仍然很低,使得社区别无选择,社区通过银行凯灵系统借贷。功能主义理论结构默顿,在分析研究中有显功能和隐功能为笔者作评述。作者采用定性分析和描述性分析相结合的方法。数据收集的结果,从主要数据和次要数据也通过访谈。记录和收集从访谈结果中获得的数据。所有获得的数据进行定性分析,以便挖掘出这种现实背后的原因。研究结果表明,在给予银行可达性的情况下,银行可达性对社区增加商业资本的作用是明显的,而通过高利率和银行可达性对社区实施暴力的银行可达性对社区增加商业资本的作用是潜在的。研究的结论是:开岭银行具有社区功能。
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引用次数: 0
Implementation of Policy for Prevention and Eradication of Abuse and Illegal Circulation of Drugs and Precursors (P4GN) at The National Narcotics Agency of Tangerang City Rehabilitation Section 在国家毒品管理局坦格朗市戒毒科执行预防和根除毒品和前体滥用和非法流通政策
Pub Date : 2022-10-31 DOI: 10.57266/ijssr.v3i2.92
Dina Nur Lestari, Oman Supriadi, Hasuri Waseh
Drug Abuse and Illicit Trafficking in Drugs is one of the most pressing and complex problems, so it requires a comprehensive treatment. Many cases show how drugs have caused great losses, both in terms of material and non-material. The Prevention and Eradication of Illicit Narcotics Circulation and Abuse (P4GN) is a policy and strategy of the Indonesian government's to emphasize and protect the public from drug abuse and illicit trafficking. The National Narcotics Agency of Tangerang City is responsible for one of the tasks in the field of drug rehabilitation by increasing the capacity of medical and social rehabilitation institutions, both organized by the government and the community. Drug rehabilitation is the psychotherapeutic treatment given to drug addicts. It helps the patient to get rid of substance abuse as well as process abuse. This research uses descriptive qualitative research. To obtain data in accordance with the research focus, the research conducted interviews, observations and documentation. The results of this research showed the implementation has not been running optimally, there are several indicators that become obstacles in implementation, including limited resources, lack of communication between organizations that have not been intensely established, and have not fully matched the standards and objectives of the policy, and not fully involved formal or informal organizations. The supporting factors include the implementation of narcotics rehabilitation in accordance with the SOP, a positive response from the implementing agency, and the external environment (Economic, Social, Political) receiving a positive influence.
滥用药物和非法贩运毒品是一个最紧迫、最复杂的问题之一,需要综合治理。许多案例表明,毒品在物质和非物质方面造成了巨大的损失。预防和根除毒品非法流通和滥用(P4GN)是印尼政府强调和保护公众免受毒品滥用和非法贩运的政策和战略。坦格朗市国家麻醉品局负责禁毒领域的一项任务,即提高政府和社区组织的医疗和社会康复机构的能力。戒毒康复是对吸毒人员进行的心理治疗。它帮助病人摆脱药物滥用和过程滥用。本研究采用描述性定性研究。为了获得符合研究重点的数据,本研究进行了访谈、观察和文献记录。本研究的结果表明,政策的实施并没有达到最佳状态,有几个指标成为实施的障碍,包括资源有限,组织之间缺乏沟通,没有严格建立,没有完全匹配政策的标准和目标,没有充分参与正式或非正式组织。支持因素包括按照标准作业程序实施毒品康复、执行机构的积极反应以及外部环境(经济、社会、政治)受到积极影响。
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引用次数: 0
Evaluation Of Serang City Regional Regulation Number 17 Of 2010 Concerning Local Taxes in Serang City (Case Study of Hotel Tax on Boarding Houses) 雪朗市2010年第17号地方法规对雪朗市地方税的评价(以寄宿公寓的酒店税为例)
Pub Date : 2022-10-31 DOI: 10.57266/ijssr.v3i2.74
Ishlahati, Juliannes Cadith, I. Jumiati
The focus of this research is the evaluation of Serang City Regional Regulation Number 17 of 2010 concerning Local Taxes, especially Hotel Taxes on Boarding Houses in Serang City. In this evaluation, there are several problems in the implementation of the policy, such as the number of boarding houses with more than ten rooms not recorded by the Regional Revenue Agency (Regional Revenue Agency (Bapenda) Kota Serang, which makes boarding house owners with hotel tax categories not registered as taxpayers; Low level of awareness of hotel taxpayers on the boarding house of Serang City; The weak role of the government in approaching the taxpayer or going directly to the field; and the lack of socialization carried out by Regional Revenue Agency (Bapenda) Serang City. The theory used is the evaluation theory developed by Daniel Stufflebeam consists of four stages of evaluation aspects, namely CIPP. The qualitative descriptive method provides an overview of data analysis techniques using the Irawan model. The result of this study is that the implementation of the hotel tax policy on boarding houses in Serang City has not been running optimally. The hotel tax rate onboarding houses at a rate of 10% is still felt objection by the hotel taxpayer on the boarding house to make the taxpayer in arrears to pay the local tax. The lack of human resources, which is an important element in the success of policies that have data collection, registration, reporting, and evaluation of hotel taxes on boarding houses, is still experiencing a shortage. The available facilities and infrastructure are still inadequate. Socialization is still not optimal and thorough, so information about hotel tax policies on boarding houses is not conveyed properly, and weak enforcement of sanctions. Not yet optimally the contribution of hotel taxes on boarding houses to the Local Own-Source Revenue of Serang City Area from the regional tax sector.
本研究的重点是评估2010年关于地方税收的雪朗市第17号区域法规,特别是雪朗市寄宿公寓的酒店税。在这次评估中,在政策的执行中存在几个问题,例如十间以上房间的寄宿公寓的数量没有被地区税务局(Regional Revenue Agency (Bapenda) Kota Serang)记录,这使得拥有酒店税类别的寄宿公寓业主没有登记为纳税人;酒店纳税人对雪朗市寄宿公寓的认知度低;政府在接近纳税人或直接进入实地方面的作用薄弱;以及雪朗市地区税务局(Bapenda)缺乏社会化。所使用的理论是Daniel Stufflebeam发展的评价理论,包括四个阶段的评价方面,即CIPP。定性描述方法提供了使用Irawan模型的数据分析技术的概述。本研究的结果是,雪朗市对寄宿公寓的酒店税政策的实施并没有达到最佳状态。旅馆征收10%的旅馆税,仍被旅馆纳税人反对,使纳税人拖欠地税。人力资源的缺乏是收集、登记、报告和评估住宿税的政策成功的重要因素,但人力资源仍然短缺。现有的设施和基础设施仍然不足。社会化仍然不够完善和彻底,因此关于寄宿公寓的酒店税收政策的信息传达不到位,制裁执行不力。从地区税收部门获得的旅馆税对雪朗市地区自有来源收入的贡献尚未达到最佳水平。
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引用次数: 0
Public Participation in the Establishment of Regional Regulation in Humbang Hasundutan Regency 汉邦哈苏都丹县区域法规建立中的公众参与
Pub Date : 2022-10-31 DOI: 10.57266/ijssr.v3i2.97
Alfedbond Naibaho, Kasman Siburian
This study discusses the participation of the community in Humbang Hasundutan Regency in the formation of regional regulations that have been regulated in the Law of the Republic of Indonesia No. 12 of 2011 concerning the Establishment of Laws and Regulations. The formation of regional regulations starts from the planning, preparation, discussion, promulgation, and dissemination stages. This research uses a conceptual framework regarding regional regulations as well as public participation in the process of forming regional regulations. This research uses a normative legal approach. The result of this study is that public participation is needed in the process of forming regional regulations because the community is the goal of the development itself so that active public participation can answer the needs of the community in the area.
本研究讨论了Humbang hasundan县社区参与制定区域法规的情况,这些法规已在印度尼西亚共和国2011年第12号关于建立法律和法规的法律中进行了规定。区域法规的形成从规划、编制、讨论、发布、传播等阶段开始。本研究采用了区域规制的概念框架以及区域规制形成过程中的公众参与。本研究采用规范的法律方法。本研究的结果是,在区域法规的形成过程中需要公众的参与,因为社区本身就是发展的目标,积极的公众参与可以回应区域内社区的需求。
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