Implementation Of Government Regulation Number Research Articles

TINJAUAN YURIDIS PEMECAHAN TANAH LEBIH DARI LIMA BIDANG UNTUK HAK MILIK PERORANGAN

The emergence of a regulation of the Minister of Agrarian Affairs and Spatial Planning or the Head of the National Land Agency on the prohibition of land division of more than five parcels for individual property rights is a way to overcome the rampant housing or disguised lots that have sprung up so far. The regulation is stipulated in Regulation of the Minister of Agrarian Affairs and Spatial Planning or Regulation of the Head of the National Land Agency Number 16 of 2021 concerning the Third Amendment to Regulation of the Minister of Agrarian Affairs or Head of the National Land Agency Number 3 of 1997 concerning Provisions for the Implementation of Government Regulation Number 24 of 1997 concerning Land Registration. The purpose of this writing is to find out how the juridical review of land splitting of more than five parcels for individual property rights and what the legal consequences are for individuals who split more than five parcels of land. This research uses normative juridical approach with legislation. The result of this research is that the ownership of property rights to individual land or the division of individual land parcels is not allowed to exceed five parcels except if the base of the right comes from the transfer of inheritance rights or the base of the right with the building rights certificate. Apart from that, the division of more than five parcels must also be balanced with permits from the authorized agency, and usually with the base of the Building Rights Title, but in the current era there are still many Individual Property Rights whose ownership exceeds five parcels. However, with the emergence of the Regulation of the Minister of Agrarian Affairs and Spatial Planning or Regulation of the Head of the National Land Agency Number 16 of 2021, the regulation is more strictly applied in practice. Keywords: Land Division of More than Five Parcels, Agrarian.

Penerapan Disiplin Pegawai Negeri Sipil Di Pengadilan Negeri Ambon

Introduction: The position of civil servants has a strategic role in governance. Civil servants as an instrument of government are very central because they carry and carry out components of government regulations and policies to realize the goals of the state. In order to effectively prevent the occurrence of irregularities in the implementation of duties or violations of the behavior of court officials, it is necessary to carry out continuous supervision and guidance by each direct superior to his subordinates.
 Purposes of the Research: to review and analyze the implementation of Government Regulation Number 94 of 2021 concerning Discipline for Civil Servants at the Ambon District Court.
 Methods of the Research: normative juridical research, namely a research in the field of law that aims to examine legal principles, legal principles and legal systematics. The legal materials used are primary legal materials and secondary legal materials. The problem approach used in this study is the statutory approach, and the conceptual approach.
 Results of the Research: Discipline violations are any words, writings, or actions of civil servants that do not comply with their obligations and/or violate the prohibition of civil servant disciplinary provisions. In November 2021 one ASN PN Ambon disobeyed obligations and violated the prohibition on civil servant disciplinary provisions both carried out inside and outside working hours by using Office Cooperative money and other deductions that were taken intentionally to be used to play online gambling and used to fulfill needs the day-to-day family according to the reasons conveyed by the civil servant, the husband of the civil servant stated that the money taken by his wife was not to meet the daily needs of the house.

Kebijakan Pemberian Kompensasi Terhadap Pekerja Perjanjian Waktu Tertentu di Kabupaten Karimun

In 2020, Law Number 11 of 2020 concerning Job Creation has been enacted. With this, it also changes the legislation regarding employment, including Government Regulation Number 35 of 2021. The purpose of this research is to find out the implementation of Government Regulation Number 35 of 2021 concerning PKWT, Outsourcing, WKWI, and PHK after the Constitutional Court Decision on Providing Compensation for PKWT Workers and providing solutions in accordance with the laws and regulations and facts found in the field in order to overcome the obstacles that occur. This research uses the Empirical/Sociological type of legal research because the data to be used is mainly data obtained directly which is primary data. Compensation is the right of workers who are bound by a Fixed-Term Employment Agreement (PKWT), so employers are obliged to provide the rights of PKWT workers at the end of the working period in accordance with the employment agreement. If the employer does not pay compensation rights, administrative sanctions will be imposed in accordance with applicable regulations.

Juridical Review of Imposition of Deeds for Granting of Collective Rights in Sharia Banking in Indonesia

This study aims to describe and then find out how the granting of Mortgage Deeds institution Sharia Banking Finance made by Land Deed Officials regulated in the Regulation of the Head of the National Land Agency Number 8 of 2012 concerning Amendments to the Regulation of the Minister of Agrarian Affairs/Head of the National Land Agency Number 3 of 1997 concerning Provisions for Implementation of Government Regulation Number 24 of 1997 concerning Registration Land As well as affiliated provisions. By using the Normative Juridical research method with the conclusions: 1. The granting of Mortgage Guarantees for financing contracts in Islamic banking is guided by the Mortgage Law which proves the occurrence of a mixture of two principles in the implementation of mortgage guarantees in Indonesia; 2. Formulation of the Mortgage Deed Institution Islamic Banking Finance uses the same formulation as Conventional Banking Financial Institutions, so it needs to be designed separately for the Formulation of the Deed of Imposing Sharia Mortgage on several Sharia terminologies.

Implementasi Kebijakan Peraturan Pemerintah Nomor 11 Tahun 2017 Berbasis Paperless pada Badan Kepegawaian Daerah dan Pengembangan Sumber Daya Manusia Kota Medan

The purpose of this research is to analyze the implementation and identify the driving and inhibiting factors of the implementation of Government Regulation Number 11 of 2017 on Paperless Civil Servant Rank Promotion Services at the Regional Personnel Agency and Human Resource Development of Medan City by applying Edward III's theory. This study used a descriptive qualitative approach with data collection techniques of observation, interviews, and documentation. The data analysis technique used in this study consisted of four stages: data collection, data reduction, data presentation, and conclusion drawing. The results of the study showed that the implementation of Government Regulation Number 11 of 2017 on Paperless Civil Servant Rank Promotion Services at the Regional Personnel Agency and Human Resource Development of Medan City is still not optimal due to (1) the suboptimal application of service-oriented work culture values, (2) the low interest of civil servants in applying for rank promotion during the COVID-19 pandemic, and (3) the development of the personnel information system is not fully capable of producing accurate information. The Regional Personnel Agency and Human Resource Development of Medan City is trying to run paperless rank promotion services by optimizing the SAPK and SIASN systems so that employee data is integrated for effective and efficient services in the future.

Implementation of Government Regulation Number 23 of 2018 Related to Income Earned by Taxpayers in The Msme Sector

<p>MSMEs have relatively contributed to the pressure during the pandemic now.</p><p>This study aims to find out how the implementation related to government regulation number 23 of 2018 income earned by the MSME sector taxpayers in the Regency Bantaeng . This type of research used is descriptive method qualitative . This research data is sourced from the results of interviews with MSME tax payers and KPP Pratama employees who were processed . Data collection methods used in this research are observations, interviews, and document studies in which the author in a manner comes to location research</p><p>The results of this study show a deep bottom application related to government regulation number 23 of 2018 income derived by taxpayers from the MSME sector KPP Pratama has tried to maximize the application of the 0.5% final income tax but not yet fully effective by looking at the realization of MSME tax data collection alone.</p>As for who became a limitation in this study is limited to the territory of being the subject of this study, where this study is only for SMEs in the regional districts of Bantaeng just. And the characteristics / advantages of this study lie in the observation period related to the actual latest tax data that is year 2021

ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION NO. 33 OF 2012 CONCERNING EXCLUSIVE BREASTFEEDING IN THE WORKING AREA OF PUSKESMAS BANDARHARJO

Based on the health profile of Puskesmas Bandarharjo in 2019, exclusive breastfeeding for infants aged 0-6 months increased from 27% or 135 babies to 33.85% or 215 babies in 2018. Exclusive breastfeeding coverage for infants aged 0-6 months at Puskesmas Bandarhajo has not reached the target of the Semarang City Strategic Plan (65%). This study aims to determine the implementation of Government Regulation Number 33 of 2012 concerning Exclusive Breastfeeding at Puskesmas Bandarharjo. This qualitative study used a descriptive approach. The result showed that the number of human resources at Puskesmas Bandarharjo has been fulfilled. The source of the funds is BOK funds. The facilities and infrastructure are quite complete. The implementation of the government regulation at Puskesmas Bandarharjo has been going well and in accordance with the existing regulation. This puskesmas does not issue specific regulations related to the Exclusive Breastfeeding program. The implementation of the program is in accordance with the Government Regulation No. 33 of 2012 concerning breastfeeding education, the importance of early breastfeeding initiation, and prohibiting the promotion of formula milk. The coverage of exclusive breastfeeding in the working area of Puskesmas Bandarharjo has not met the national target, which is still at 65%. Puskesmas Bandarharjo is expected to be able to make policies for the Exclusive Breastfeeding program, provide additional financial support so that all relevant officers can attend breastfeeding counseling training, and add posters or leaflets about the importance of exclusive breastfeeding in every strategic spot in the working area of puskesmas.
 
 Keywords: Implementation, Government Regulation, Exclusive Breastfeeding

Identification of Tax Allowance Policies and Mechanisms in Indonesia

The government issued a tax allowance policy to increase the amount of investment in Indonesia. This policy is given to Foreign Investors (PMA) and Domestic Investors (PMDN). This research aims to identify the policy and implementation mechanism of tax allowance in Indonesia. This research uses a qualitative method with a descriptive approach. First, the study found that the tax allowance policy is contained in article 31A, paragraph 21 of Law Number 7 of 1983 on Income Tax. Then, in Law Number 36 of 2008 on the Fourth Amendment to Law Number 7 of 1983 on Income Tax and Government Regulation Number 78 of 2019 on Income Tax Facilities for Capital Investment in Certain Fields of Business and/Or in Districts -Specific Areas. Furthermore, the tax allowance mechanism is regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 Regarding the Implementation of Government Regulation Number 78 of 2019 Regarding Income Tax Facilities for Capital Investment in Certain Fields of Business and/or in Certain Districts.

Implementation of Government Regulation Number 42 of 2007 Regarding Franchise Agreements in Local Fast Food Businesses

Franchising is one of the opportunities to become an entrepreneur, which recently is one of the developing economic activities. Franchise itself is a special right owned by an individual or business entity with business characteristics in order to market goods and/or services based on a franchise agreement. Franchise Agreements have implications for Local Warteg Franchise and Japanese Udon Foreign Franchise. The purpose of this research is to know and understand the Domestic Franchise Agreement and Foreign Franchise and to know and understand the Implementation of Government Regulation Number 42 of 2007 Regarding Franchise Agreements in Local Fast Food Businesses. The research method used is descriptive with a normative juridical research type using a statutory approach (Statute Approach) then data collection techniques through document studies on secondary data, then the data is analyzed with qualitative juridical. Based on the results of the study it was concluded that the Object of Research on Local Fast Food Franchise Agreements, namely domestic franchises, namely Warteg and Japanese Udon Foreign Franchises both made by the nation's children and foreign franchises still refer to positive law in Indonesia, namely Government Regulation 42 of 2007 concerning Franchising , then the Implementation of Government Regulation Number 42 of 2007 regarding Franchise Agreements on Local Fast Food is specifically regulated in Article 5 of Government Regulation Number 42 of 2007 concerning Franchising Other than Clauses that must be in the Franchise Agreement, one of the legal instruments that must be observed is STPW.

Implementation of Government Regulation Number 53 of 2010 concerning Dicipline of Civil Servants: Case of Higher Education Institution in Semarang

Cases of violations of ASN discipline are like an iceberg phenomenon, the number of cases that appear on the surface/reported doesn't seem that many, but of course there are still many uninformed cases, this is a concern in itself. Even though the rules contained in Government Regulation Number 53 of 2010 have been implemented concerning PNS/ASN Discipline, cases of disciplinary violations still occur. One of the reasons for the stipulation of PP No. 53 of 2010 concerning Discipline for Civil Servants as a substitute for PP no. 30 of 1980 concerning the discipline of Civil Servants due to the demands of society for improving the performance and service of civil servants in line with the implementation of bureaucratic reforms. In addition to PP No. 53 of 2010, the State Civil Service Agency (BKN) has also prepared a replacement for PP no. 10 of 1979 concerning the evaluation of the implementation of the work of civil servants, which so far is known as DP3, namely PP No. 46 of 2014.

Implementation of Government Regulation Policies towards the Empowerment of MSMEs

This study aims to determine the implementation of Government Regulation Number 7 of 2021 on the empowerment of MSMEs during the covid-19 pandemic, and to determine the role of MSMEs in supporting empowerment programs from local governments during the covid-19 pandemic. The methods used in this study are qualitative descriptive. Data collection techniques through observation, documentation, questionnaires (Questionaire), and interviews. The subject of this study was (7) seven people, namely the Head of the SME Empowerment Section of the Cooperative, SME, and Industrial Office of Bantul Regency, two Managers of Banguntapan Street Food (BSF), two MSME Actors, and two Banguntapan Subdistrict Communities. Data analysis techniques are carried out by covering interview transcripts, data reduction, data interpretation, data validity examination using triangulation techniques. The results of this study concluded that the strategic role of DKUKMP Bantul Regency in efforts to empower MSMEs during the covid-19 pandemic in order to realize welfare for MSMEs as a form of implementation of Government Regulation of the Republic of Indonesia Number 7 of 2021 is to provide 1) Facilitation of digitalization/information technology 4.0, 2) MSME Training, 3) Facilitation of increased business diversification, 4) Development of MSME Product Promotion 5) Facilitation of Productivity Improvement, and 6) Facilitation of Partnerships. The role of MSMEs in supporting empowerment programs from local governments during the Covid-19 pandemic is as 1) Job opening, 2) Helping to promote and introduce local products, 3) Support the procurement of MSME empowerment training, 4) Improve the national economy , and 5) Sources of innovation.

Implementasi Peraturan Pemerintah Nomor 11 Tahun 2017 JO Peraturan Pemerintah Nomor 17 Tahun 2020 Tentang Manajemen PNS dalam Pengembangan Kompetensi ASN pada Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara

The purpose of this paper is to describe the implementation and the factors that support and hinder Government Regulation Number 11 of 2017 concerning Civil Servant Management in developing ASN competencies at the Office of the Human Resources Development Agency of North Sumatra Province. The type of research used is qualitative to answer the existing problems. The data analysis of this research was carried out by means of data reduction; Presentation of data and drawing conclusions or verification. The results of the research found that the implementation was not optimal, namely: Communication was not optimal because not all information was given to employees; Human Resources are still lacking and the level of awareness about PNS Management is still lacking; Disposition of employee responsibilities is still very low in carrying out their work; Bureaucratic Structure Coordination of employees is not good because employee awareness in improving competencies related to PNS Management still needs to be further improved. The inhibiting factors for the implementation of Government Regulation Number 11 of 2017 concerning Civil Servant Management in developing ASN competence at the Office of the Human Resources Development Agency of North Sumatra Province such as Not all information being conveyed, Human resources are considered to be not good, some employees are less responsible for coordination between employees, there is still a lack optimal.

Pelaksanaan tata cara penunjukan wali di Kecamatan Gunung Tuleh Kabupaten Pasaman Barat

A guardian is a person or entity that in fact exercises parental power over a child. Along with the implementation of Government Regulation Number 29 of 2019 concerning Terms and Procedures for Appointment of Child Guardianship in Review of Islamic Law (Case Study In Gunung Tuleh District, West Pasaman Regency). The purpose of this research is how to implement Government Regulation Number 29 of 2019 concerning Terms and Procedures for Appointing Child Guardianship in Gunung Tuleh District, Pasaman Barat Regency, how is the view of Islamic Law regarding the Implementation of Government Regulation Number 29 of 2019 concerning Terms and Procedures for Appointing Child Guardianship in the Subdistrict Mount Tuleh, West Pasaman Regency. This type of research used in this research is field research, namely collecting data from jorong, pious ulama, notes, adoptive parents who have conducted child research in Gunung Tuleh District, West Pasaman Regency. Data collection techniques used are observation, interviews, and documentation. The results of this study indicate that the reason for the guardianship of the child by the adoptive parents is because they do not have children, the biological parents have a poor economy and have compassion for the biological parents. The implementation of child guardianship is only limited to a letter of agreement, it is not recorded at the population service and there is no stipulation. Then in terms of population administration, especially birth certificates and family cards (KK) for all respondents, the adopted children are named after their adoptive parents. And change the status of the child to become a biological child. So the implementation of child guardianship in Islamic law is not in accordance with Islamic law. And from this it can be seen that from the implementation of child guardianship, not from the appointment of a guardian based on the request or will of the parents. And change the status of adopted children to biological children.

Ontological Study of The Classification of People in The Transfer of Land Rights in Realizing Legal Certainty

Regulation of the Minister of State for Agrarian Affairs/ Head of the National Land Agency No. 3 of 1997 concerning Provisions for the Implementation of Government Regulation Number 24 of 1997 concerning Land Registration contains regulations regarding the classification of the population in the preparation of a certificate of inheritance. At present, such arrangements are considered irrelevant, especially since there are already regulations concerning citizenship and population administration in a law. Therefore, this article discusses the ontological basis for regulating population classification in Indonesia. In order to answer these problems, three normative research approaches are used, in the form of a statutory approach, a historical approach and a conceptual approach. This study uses primary and secondary sources of legal material, which after an inventory has been processed and analyzed using a qualitative approach. The classification of the Indonesian population, when viewed from an ontological study, was a policy of the Dutch East Indies government to divide the Indonesian nation and reduce the power of customary law and Islamic law that developed in society. However, if judging from the existence of the Regulation of the State Minister of Agrarian Affairs/Head of the National Land Agency Number 3 of 1997, the classification of the population which has implications for the institution authorized to make certificates of inheritance is not due to the politics of dividing the Indonesian nation. This rule exists because it is still possible for people to submit to the law of inheritance of Burgelik Wetboek. This regulation in the statutory system is hierarchically positioned lower than the law. Even though this regulation is inferior and contradicts the Citizenship Law and the Population Administration Law, and therefore contradicts the principle of lex superior derogate legi inferiori, but to prevent a legal vacuum this Ministerial regulation is still in effect.

Kekuatan Hukum Akta Keterangan Hak Waris Yang Dibuat Notaris Bagi Warga Negara Indonesia Asli

Provisions regarding inheritance certificates used to proving someone as heirs and the institutions that make them are still based on a certain ethnicity. The provisions of Article 111 paragraph (1) of the Regulation of the Minister of Agrarian Affairs/Head of BPN Number 3 of 1997 on Provisions for the Implementation of Government Regulation Number 24 of 1997 on Land Registration states that Indonesian Citizens are Indigenous, a certificate of inheritance is sufficient to be made by the heirs and ratified by the Chief of Village and confirmed by the Chief of District. However, it was later found that the practice of a notary making a certificate of inheritance rights for native Indonesian citizens was used as evidence for managing inheritance rights. In this study, problems emerged related to the legal basis for the strength of the Deed of Inheritance Rights made by a Notary for Indigenous Indonesian Citizens and the legal force of the deed made by a Notary for Indigenous Indonesian Citizens. Based on these two problems, this research was conducted using library research and field research, so this research is an empirical juridical research. After conducting research, the results obtained are in the form of a legal basis for the strength of the Deed of Inheritance Declaration made by a Notary for Indigenous Indonesian Citizens, namely the Regulation of the State Minister for Agrarian Affairs/Head of BPN Number 3 of 1997 on Implementation of Government Regulation Number 24 of 1997 on Land Registration and Letters from the Department of Home Affairs. Directorate General of Agrarian Affairs Directorate of Land Registration Number Dpt/12/63/12/69 on Certificates of Inheritance and Proof of Citizenship by setting aside provisions regarding the classification of the population based on certain groups, races and ethnicities because it is against the above regulations based on the principle of lex superior derogat legi inferiori and although these regulations are still in effect today, the provisions in these regulations are not enforced in the process of inheritance in banking.

IMPLIKASI HUKUM PENGECEKAN SERTIFIKAT SECARA ONLINE TERHADAP PPAT

Land Deed Maker Officials are public officials and extensions of BPN authorized by the government to make authentic deeds regarding all legal actions regarding land rights and property rights to flat units. So before PPAT makes a deed of sale and purchase of land, PPAT is obliged to conduct an examination of the original certificate of the land to the Land Office before making a deed of sale and purchase of land because this is a requirement for making a deed of sale and purchase of land. The deed made by PPAT is one of the data sources for the maintenance of land registration data. This is regulated in the Regulation of the Minister of State for Agrarian Affairs/Head of the National Land Agency Number 3 of 1997 concerning Provisions for the Implementation of Government Regulation Number 24 of 1997 concerning Land Registration Article 97, this regulation was made to implement PP RI No. 3 of 1997. However, not all PPATs do this. that matter. In Indonesia there are still PPATs that do not check and check the original land certificates. This is because there are several obstacles faced by PPAT in checking and this does not close the implementation of PPAT's responsibility in checking land certificates before making the deed of sale and purchase of land. Checking land certificates online is not only faster and easier, there are also risks, including system errors, certificates that turn out to be fake, certificates that turn out to be double. This risk also has the potential to become a problem, both criminal and civil, for both PPAT and BPN.

The Implementation of Government Regulation Number 23 of 2018 (PP 23) to The Tax of MSMEs

PP No. 23 of 2018 is one of the tax reforms carried out by the Government for MSME actors as a form of development of PP No. 46 of 2013. Through this research, it is hoped that it will be known how the effect of the application of PP No. 23 of 2018 on the amount of tax that must be paid by the perpetrators. SMEs. In addition, this study also aims to find out whether the implementation of PP No. 23 of 2018 can provide advantages or disadvantages for MSMEs. This type of research is a qualitative research with a comparative descriptive analysis approach where the researcher conducts comparisons and comparative analysis related to the simulation of tax calculations when MSMEs apply PP No. 23 of 2018.

Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021)

This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.

ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

IMPLEMENTASI KEBIJAKAN TENTANG SYARAT DAN TATA CARA PELAKSANAAN HAK WARGA BINAAN PEMASYARAKATAN PADA LEMBAGA PEMASYARAKATAN

The location of the research was carried out in the Class II B prison of Muara Bungo . This research took place for 1 month, from March 01 to March 30, 2021. The aim of the study was to determine the implementation of Government Regulation Number 32 of 1999 concerning the Terms and Procedures for the Implementation of the Rights of Correctional Inmates at the Class II B Correctional Institution Muara Bungo, to determine the factors obstacles in implementing Government Regulation Number 32 of 1999 concerning Terms and Procedures for the Implementation of the Rights of Correctional Inmates at the Class II B Correctional Institution Muara Bungo and To find out the efforts made in implementing Government Regulation Number 32 of 1999 concerning Terms and Procedures for the Implementation of Citizens' Rights Correctional Assistance at the Class II B Correctional Institution Muara Bungo. This study uses a qualitative method. The results showed that the implementation of Government Regulation Number 32 of 1999 concerning the Terms and Procedures for the Implementation of the Rights of Correctional Inmates, namely Education and coaching at the Class B Muara Bungo Prison includes: Religious Awareness Education, Physical and Spiritual Health Education, National Awareness Education, State and Awareness Law, Art Education. Educational and coaching activities carried out by the Class II B prison of Muara Bungo have been in accordance with Government regulation No. 32 of 1999 but in the implementation there are still some obstacles. Inhibiting factors in the implementation of Government Regulation No. 32 of 1999 Every form of education and development carried out almost certainly has obstacles, be it large or small scale. Obstacles that exist during the effort to fulfill the right to education and development of inmates in Lapas Class II B Muara Bungo are: The time and form of coaching for inmates is relatively short, Lack of Human Resources (HR), lack of facilities and infrastructure and lack of budget Education and coaching as well as the Fostered Citizens Factor itself. Efforts made in overcoming barriers to fostering inmates are using the Approach Method, the approach method used in overcoming the obstacles that exist in correctional institutions, increasing the interest of inmates, conducting training, expanding product marketing and tightening security surveillance.