Kuningan Regency Research Articles

EFEKTIFITAS PENGGUNAAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA MENENGAH

This study examines the effect of Education Level, Accounting Understanding, and Business Experience on the Effectiveness of Using Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Medium Enterprises in Kuningan Regency. This research was conducted using descriptive and verification methods. The population is all owners and employees of the finance section of medium-sized businesses in Kuningan Regency, totaling 86 respondents. Samples were taken as many as 86 respondents using a Saturated Sample, where the respondent sample was taken entirely. The data collection technique used a questionnaire with data analysis tools in multiple linear regression analysis. The results of this study indicate that the level of education, accounting understanding, and business experience have a simultaneous and significant effect on the effectiveness of using SAK EMKM in medium-sized businesses. Education level has a significant positive effect on the effectiveness of using SAK EMKM in medium-sized businesses. Accounting understanding has a significant positive effect on the effectiveness of using SAK. EMKM in medium-sized businesses and business experience significantly affect the effectiveness of using SAK EMKM in medium-sized businesses.

ISLAMIC MARKETING STRATEGY IN BUILDING INDONESIA'S HALAL BUSINESS ECOSYSTEM

The development of the business industry in Indonesia becomes the most potential market share for other countries. Sharia business is now a lifestyle (lifestyle) of a person in this modern era. The demand for halal and Muslim-friendly (moslem friendly) products is increasing. The importance of a halal business ecosystem to ensure goodness and blessings in consuming products for Muslims needs to be prioritized. This research uses descriptive research methods with quantitative methods. The number of business people in Kuningan regency is 55,486 actors. Samples used in the study as many as 400 business people. The results of this study are variables studied, namely Business Legality, Halal Certification and Labelization on products, and Islamic marketing strategy has a positive influence on the realization of the Indonesian Halal Business Ecosystem, one of which is in Kuningan Regency. Keywords: Legality of Business, Halal Certification and Labelization, Islamic Marketing Strategy, Halal Business Ecosystem.

PARADIPLOMACY OF KUNINGAN REGENCY GOVERNMENT TOWARDS GLOBAL PUBLIC IN THE TOUR DE LINGGARJATI (2017-2019)

The opportunities of globalization and the massive development of the information and communication technology sector, the limitations of the state in providing optimal welfare, and the desire of sub-state actors to optimize their resources have become the impetus for sub-state actors to carry out foreign relations as an effort to fulfill sub-national interests. One of the sub-state actors in Indonesia is Kuningan Regency. To obtain foreign sources and attract global attention, Kuningan Regency carried out its regional foreign policy by organizing the Tour de Linggarjati. This study aims to determine the application of the Kuningan Regency Government in using Tour de Linggarjati activities as an instrument for diplomacy to the global public. This study used the qualitative method, the data collected through interviews with several relevant sources and documentation studies. This study found that the Kuningan Regency Government made the Tour de Linggarjati activity to introduce its region to the global public. This activity has also benefited the community in Kuningan Regency. Therefore, explore the tourism industry in Kuningan Regency can be done in a series of Tour de Linggarjati activities.

PENINGKATAN BRAND AWARENESS PRODUSEN SUSU SAPI DENGAN STRATEGI DESAIN

The result of dairy farms is so abundant, but dairy farmers are threatened to go bankrupt because the price of fresh milk sold to the industry has been low, but the price of livestock feed is very high. It is an obstacle in doing business processed dairy cow milk. The study aims to formulate a design strategy on cow's milk manufacturers. This study uses qualitative and quantitative approaches. Collection of primary data using observations, questionnaires with purposive non-random sampling who consume cow's milk in Kuningan Regency and structured interviews with brand owner. Secondary data collection was conducted through printed and digital library studies. Data analysis used several management instruments as well as the theory of design strategy process. This study describes the results of a design strategy and its implementation in design media. The results show that the planning of corporate identity and various visual media can build brand identity to create brand awareness in target audience. Another thing to do is to create a brand portfolio of various product lines. It is expected by creating brand awareness, firms can increase their revenue.
 Keywords: brand awareness, brand identity, media, design strategy, visuals

Bahan Ajar Digital Kerjaan Kuningan dengan Model Inquiry untuk Meningkatkan Literasi Sejarah Siswa

History in the twenty-first century, which must be oriented towards digital teaching materials. Historical learning can be drawn from some of the experiences that teachers do in the classroom. This research aims to explain the teaching materials used, explain the procedures for the development of digital teaching materials, test the effectiveness of the development of digital teaching materials. This development research procedure uses Research and Development (RND) with addie development model, data collection is done using questionnaires, observations, interviews and tests. The results of this study showed that the learning model used in Sma Negeri 3 Kuningan is still conventional and only uses one textbook, then the use of power points is less than optimal. The use of ADDIE design development products consists of five stages. The first analysis was conducted to analyze the need for digital teaching materials to improve the historical literacy of students at Sma Negeri 3 Kuningan. Both designs or product design stages consisting of the history of the Kingdom of Kuningan, the kings - kings who first occupied kuningan territory, and the teachings of madrais religion in the Cigugur area of Kuningan regency, syllabus adjustment, achievement of indicators, and RPP. The third development or product development stage is the process of validating product trial experts and conducting trials. And the fourth, implementation or implementation stage is the implementation of the final product or final product; and five evaluation or evaluation stages of effectiveness tests in experimental classes and control classes. The effectiveness of the Kuningan Kingdom teaching materials showed that the results of the historical literacy test with a signification value of 0.001<0.05. The results show that there is a significant influence on the use of digital teaching materials of the Kingdom of Kuningan during the Dutch East Indies through the inquiry model to improve historical literacy.

The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention

This research aimed to find the internal audit roles (X1) and the auditor professionalism (X2) at Fraud Prevention in NJC Bank in Kuningan Regency. Samples of this research were the NJC Bank employees. The data collection used in this research is the questionnaire method and the data processing used the SPSS program. The analysis results show that the role of the internal auditor has a significant effect on fraud prevention (H1), the auditor professionalism significantly affects fraud prevention (H2), and the test results simultaneously show that the two independent variables have a significant effect on fraud prevention. Supported the results of the implication of this analysis is to improve the roles of the internal auditors and the professionalism of auditor internal could increase fraud prevention.

COMMUNITY-BASED ORGANIC WASTE PROCESSING USING BSF MAGGOT BIOCONVERSION

Organic waste is the largest composition of waste generated by the people of Indonesia, which is around 50-60%. This type of waste, especially food waste, is easy to smell if it is stored for too long so that it has the potential to pollute the environment. On the other hand, organic waste has good nutrients that can be generated, including through BSF (Black Soldier Fly) maggot bioconversion treatment. The BSF maggot bioconversion method is a method of processing organic waste which is carried out by converting organic matter into other products that are useful and have added value by utilizing biological processes from microorganisms and enzymes. Organic waste treatment with this method is generally carried out on a community-based basis and is integrated with the development of agriculture, fisheries and animal husbandry, because maggot cultivation produces commodities of economic value such as compost and maggot larvae. Compost contains very good nutrients so that it can be used for organic farming and maggot contains high protein that can be used for animal feed and fisheries. The implementation of this program was piloted in the boarding school community, namely the Az-Zakaria Islamic Boarding School which is managed by the Az-Zakaria Islamic Education Foundation (YPI) in Sindangbarang Village, Jalaksana District, Kuningan Regency. The result of this implementation is the formation of a new group of entrepreneurs engaged in the cultivation and utilization of BSF maggots.

Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II

Currently, human life is in the era of globalization where in carrying out human activities, it is inseparable from the use of technology. One of the fields that are experiencing developmental with current technological advances is the financial sector. Which is often referred to as financial technology, which cannot be separated from innovation and acceptance of fintech itself. This study aims to examine and analyze the determination of financial technology with the UTAUT II approach. This study uses primary data from questionnaires to 176 respondents. The analytical method used is Structural Equation Model (SEM). The results showed that variables performance expectancy, effort expectancy, social influence, facilitating conditions, price value, perceived risk had a positive effect on behavioral intention. Hedonic motivation, habit had no effect on behavioral intention, and behavioral intention had a positive effect on use behavior. The results of this study can provide empirical evidence related to the analysis of the financial technology determination to the UTAUT II approach. This research also provide policy input, which is a solution to research problems regarding the use of interest and the behavior of using financial technology in Kuningan Regency. Cara Mengutip: Hamzah, A., & Sukma, N. (2021). Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II. Esensi: Jurnal Bisnis dan Manajemen, 11 (1), xx-xx. https://doi.org/10.15408/ess.v11i1.19155.

Hubungan Antara Pengetahuan Tentang Kesehatan Reproduksi Dengan Pernikahan Dini Di Kecamatan Selajambe Kabupaten Kuningan Periode 2018-2019

Background : Early marriage according to Law number 16 of 2019 paragraph 7 mentioned marriage is allowed if men and women reach the age of 19 years. In Kuningan Regency, there is an increase in the early marriage incidence in 2016 to 2019. Cases of early marriage based on data in Religious Affair Office of Selajambe subdistrict as much as 18% including the high category of all marriages that occurred entered into early marriage in 2019. There is a match between the data obtained from Selajambe Primary Health Facility and Religious Affair Office of Selajambe subdistrict, i.e. the level of young marriage with the number of pregnancies in women aged ? 20 years. This study aims to find out the relationship between reproductive health knowledge and the rate of early marriage in Selajambe Subdistrict Kuningan Year 2020. 
 Method : This research used quantitative analytical research with correlation research design, and cross sectional approach method. Research population is newly married women in 2018 to 2019 period, using purposive sampling techniques. Research sample of 30 respondents. Instruments used are questionnaires. Analysis of data used univariate and bivariate with Chi-Square test (X2) with (?) 0.05 degree of meaning. 
 Research results : Most respondents aged > 20 years as many as 12 people (40%), and educated elementary / junior high school as many as 23 people (76.7%). Most married respondents have sufficient knowledge of reproductive health. The result of statistical analysis of Chi square obtained a value of p value 0.042 smaller than (?) 0.05. 
 Conclusion : There is a relationship between knowledge about reproductive health and the level of early marriage in Selajambe Subdistrict, Kuningan District in 2020. 
 

ANALISIS MINAT DAN PERILAKU PENGGUNAAN APLIKASI SHAREIT DENGAN PENDEKATAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY

Technology acceptance is important for identifying elements that influence the user, so it is easy to use apps. The evaluation of technology reception will help to improve the system better in the future and indicate whether the system succeeded or not, so the users will keep using the apps. SHAREit is a program that can be downloaded on the Android Smartphone platform and on personal computers. It is able to transfer documents, pictures, music, and videos rapidly. Even so, the applications are faster than Bluetooth and Wifi. Then, Indonesia is the biggest second market for SHAREit in the world. The research is proposed to detect how the user accepts SHAREit in Kuningan Regency by using the Unified Theory of Acceptance and Use of Technology Method. It has been modified. The instrument of research is a questionnaire then distributed to user communities of SHAREit in Kuningan Regency by using Incidental Sampling, instrument testing and data processing Structural Equation Modelling by AMOS apps. Furthermore, the hypothesis is arranged through moderator variables; age, gender, and experience. The result of research indicates that there are three factors possessing positive influence on Behavioral Intention of usage SHAREit, such as Performance Expectancy, Social Influence, and Facilitating Conditions. A factor influencing use of behavioral is behavioral intention. Whereas, Personal Innovativeness in the Domain of Information Technology and Effort Expectancy do not influence the Behavioral Intention of SHAREit Apps in Kuningan Regency.

Pendampingan Guru Pendidikan Jasmani dalam Meningkatkan Kompetensi Pedagogi melalui Lesson Study

Mata pelajaran pendidikan jasmani merupakan mata pelajaran wajib yang diberikan kepada peserta didik mulai dari jenjang pendidikan dasar hingga pendidikan menengah. Hasil wawancara dan observasi terhadap guru PJOK di SMP Negeri Garawangi Kabupaten Kuningan, terdapat temuan bahwa masih adanya kesulitan bagi guru PJOK dalam mengembangkan perangkat pembelajaran seperti merancang pembelajaran yang inovatif, sehingga berimplikasi terhadap hasil belajar peserta didik. Tujuan dari kegiatan pengabdian ini untuk menguatkan kompetensi pedagogi guru pada mata pelajaran PJOK melalui lesson study. Kegiatan pengabdian kepada masyarakat yang kami lakukan berupa pengayaan kepada MGMP Pendidikan Jasmani Olahraga dan Kesehatan (PJOK) SMP gugus Kecamatan Garawangi Kabupaten Kuningan yang dilaksanakan pada tanggal 13 – 14 Maret 2018. Teknik pengumpulan data berupa observasi lapangan kegiatan pembelajaran yang dilakukan oleh guru model dan peserta didik. Alat dan bahan yang digunakan lapangan sepakbola, rancangan pembelajaran (chapter design), ruangan untuk focus group discussion (FGD) refleksi guru dan observer, dan lembar observasi. Hasil pengabdian adalah; 1) peserta didik melaksanakan pembelajaran dengan berpikir kritis, kreatif, kolaboratif, dan komunikatif. 2) kegiatan pembelajaran terdiri dari pendahuluan, inti, dan penutup. 3) refleksi atau evaluasi hasil pembelajaran. Kesimpulan dalam kegiatan pengabdian ini diantaranya; 1) guru bersama merancang perencanaan pengajaran (chapter design), guru dan peserta didik melaksanakan pembelajaran (Do), dan refleksi hasil pembelajaran (See). Physical education subjects are compulsory subjects given to students ranging from elementary school to university education. The results of interviews and observations of physical education teachers at SMP Negeri Garawangi, Kuningan Regency, said that they still had difficulties in developing learning tools such as designing innovative learning, so that it had implications for student learning outcomes. The purpose of this service activity is to share knowledge in strengthening teacher pedagogical competencies in physical education subjects through lesson study. Community service activities that we carried out were in the form of enrichment to the MGMP of Physical Education, Sports and Health (PJOK) of the SMP group Garawangi District, Kuningan Regency which was held on March 13-14 2018. The data collection technique was in the form of field observations of learning activities carried out by model teachers and students. The tools and materials used are the football field, the lesson plan (chapter design), the room for focus group discussion (FGD) for teacher and observer reflection, and observation sheets. The results of service are; 1) students carry out learning by thinking critically, creatively, collaboratively, and communicatively. 2) learning activities consist of introduction, core, and closing. 3) reflection or evaluation of learning outcomes. Conclusions in this service activity include; 1) the teacher together designs the teaching plan (chapter design), the teacher and students carry out the learning (Do), and the reflection of the learning outcomes (See).

PEMASARAN KOPI PADA ERA KE TIGA DI KABUPATEN KUNINGAN

Coffee marketing in the third era was marked by symptoms that led to the synergy of the subsystems in the coffee agribusiness. This study aims to describe the indicators of coffee marketing in the third era in Kuningan Regency. This research uses descriptive method. The population consists of four elements, namely: coffee farmers, coffee processors, coffee presenters and coffee consumers. The sample size was determined intentionally, namely: 60 coffee farmers, 30 coffee processors, 15 coffee presenters and 50 coffee consumers. Research time during August–November 2020. The results of the study conclude that the marketing of coffee in the third era in Kuningan Regency has not been synergized among the subsystems so that the indicators have not been fulfilled optimally, which results in the benefits/profit opportunities that exist in coffee agribusiness that have not been obtained proportionally. For this reason, a stronger synergy is needed between the agribusiness subsystems initiated by the local Plantation Service.

PERBANDINGAN KONDISI PETANI, USAHATANI DAN AKSES PASAR MANGGA DI KECAMATAN GREGED DAN JAPARA

Greged District, Cirebon Regency and Japara District, Kuningan Regency are included in the mango production centers in West Java. Both areas have their respective potentials and weaknesses in terms of farmers, farming and market access characteristics. The purpose of this study was to compare the conditions of farmers, farming and market access of mangoes in Greged and Japara Districts. The research method uses quantitative research methods using survey methods. The sample of farmers was determined using simple random sampling technique. There were 130 samples of mango farmers for each population. The analytical tools used in this study are Descriptive Analysis of Frequency Distribution, Two Samples T Test and Mann-Whitney U Test. The results of this study indicate that the condition of farmers and mango farming in Greged District is significantly different from Japara District in all variables analyzed, namely gender, age, main occupation, farm income, number of trees owned. Meanwhile, for market access, there are 2 significantly different variables, namely the distance to the market and the travel time to the market.

FACTORS INFLUENCING TOURIST SATISFACTION AND REVISIT INTENTION TO CIBUNTU TOURIST VILLAGE DURING COVID-19 PANDEMIC

The COVID-19 pandemic has a devastating impact on all world economic activities, including the tourism industry. Tourist satisfaction and revisit intention are two important factors in the recovery of economic activity in the tourism sector. These two variables are also influenced by tourists' perceptions of the COVID-19 protocol implemented by tourist destinations. Desa Wisata Cibuntu puts forward the concept of community-based tourism. Located in Kuningan Regency, West Java, its’ homestay is their main business. This study aims to analyze the factors that influence tourist satisfaction and tourists’ revisit intention to Desa Wisata Cibuntu during the COVID-19 pandemic. This research is an explanatory study that seeks to explain the causative relationships between endogenous and exogenous variables. The sampling technique used in this study was non-probability sampling with a convenience sampling method. The research instrument used was a questionnaire with 25 indicators and the data were analyzed using SEM with 100 respondents. The data obtained from the research instrument shows that all indicators meet the requirements of discriminant validity, convergent validity and reliability. The data were analyzed using the bootstrapping method using 5000 subsamples. The result is the coefficient of determination for tourist satisfaction is 87.6% and for interest in return visits is 91.6%. In the t test, 4 hypotheses were rejected, and 5 hypotheses were accepted. In conclusion, cultural contact has no significant effect on satisfaction and interest in return visits during the COVID-19 pandemic and satisfaction also does not have a significant effect on revisit intention. In this study, the COVID-19 protocol is one of the important factors affecting tourist satisfaction and revisit intention.

SEMIOTIC STUDY OF SETTLEMENT’S SPATIAL PATTERN IN KUNINGAN REGENCY, WEST JAVA

This study discusses how people in Kuningan Regency divided into indigenous and immigrant communities interpret human relations with nature as well as changes in the context of the natural environment identified through the configuration of the components of the settlements. The observed natural environments include water, land, forest, and mountains, while the settlement components include houses, village halls, mosques, cemeteries, and rice fields. The data used in this study is qualitative data from various literature, maps, observations, and in-depth interviews. The method used in this study is the method of interpretation to reveal the meaning behind the spatial pattern of settlement as a unity of signs. The results reveal that the influence of water and land was more dominant in nature-depended traditional settlement and transition settlement. Meanwhile, forests and mountains did not have a major impact on the spatial patterns of all three categories of settlements. Keywords : Spatial Pattern, Sundanese Philosophy, Semiotics, Settlement, Cultural Geography.

ANALISIS PENDAPATAN HOME INDUSTRY PEUYEUM KETAN DI DESA TARIKOLOT KECAMATAN CIBEUREUM KABUPATEN KUNINGAN PROVINSI JAWA BARAT

This study aims to determine the income analysis of peuyeum sticky rice home industry in Tarikolot Village, Cibeureum District, Kuningan Regency, West Java Province. Observing the industrial development in an area such as Kuningan, there are still many developing industries such as the Peuyeum Ketan industry which is managed by small industries or household activity units that aim to cover their economic needs. Based on the research results, the total revenue in the Peuyeum home industry produces 60 to 200 buckets in one production process. The average total revenue at the peuyeum home industry was IDR 7,105,833 with an average production volume of 106 buckets, while the average profit at 30 peuyeum sticky rice home industries in Tarikolot Village was IDR 1,226,250 per one-time production. The total cost of production consists of fixed costs and variable costs with an average total cost of Rp 5,879,583. The peuyeum sticky rice industry is declared profitable or feasible to continue because the average value of R / C generated is 1.20> 1, meaning that the total income earned is greater than the total costs incurred.

ANALYSIS OF CHARACTERISTICS OF INFANT DEATH RATE (2015-2019) IN UPTD PUSKESMAS JAPARA KUNINGAN DISTRICT, 2020

Infant mortality is a death incident that occurs in newborns up to <1 year of age. Infant mortality is measured as the infant mortality rate, which is the number of deaths for children under 1 year of age per 1000 births. According to WHO, the infant mortality rate in Indonesia reaches 27/1000 live births. Based on the health profile of West Java, the number of infant deaths in 2017 reached 3.4 / 1000 live births. In the UPTD Puskesmas Japara there are 34 cases of infant mortality. Infant mortality is caused by several factors, including maternal age, education, birth attendants, and parity. The research objective was to determine the analysis of the characteristics of the incidence of infant mortality in 2015-2019 at the UPTD Puskesmas Japara, Kuningan Regency. The research method used was quantitative with a retrospective design, taken from secondary data 2015-2019, the population in the study was all infant deaths in the UPTD Puskesmas Japara, amounting to 34 people. Selection of a sample of 34 people using the total sampling technique. The statistical test technique uses the Chi Square test. The results showed that there was a relationship between parity (p-value = 0.006) and there was no relationship between maternal age (p-value = 0.129), education (p-value = 0.156), birth attendants (p-value = 0.781) and death. babies in 2015-2019 at UPTD Puskesmas Japara, Kuningan Regency. It can be concluded that the incidence of infant mortality occurs in some mothers with no risk age, some mothers with primary education, some mothers with multiparity parity. Suggestions for health centers are expected to increase the priority of health programs in an effort to reduce the incidence of infant mortality.

Vegetation structure and species composition of habitat types Goniothalamus macrophyllus (Blume) Hook.f. and Thomson in Lowland Forest, Kuningan Regency, West Java

Goniothalamus macrophyllus is a forest product that grows in lowland forests and has the potential as a medicinal plant that has not been fully utilized. The purpose of this study was to determine the vegetation structure and species composition in the area where Goniothalamus macrophyllus grows naturally. Determination of the research location using purposive sampling method. Furthermore, the sampling method in this study was encounter -sampling. in the lowland forests of Kuningan Regency, West Java. Goniothalamus macrophyllus was found at an altitude of 432 - 1,273 m above sea level, with a stand composition of 108 species of seedling plants, 125 species of saplings, 98 species of poles and 105 species of trees. The highest dominance at seedling level is Coffea spp, sapling level is Decapermum paniculatum, pole level is Villebrunea rubenscens, and tree level is Villebrunea rubenscens.

PENGARUH MORALITAS INDIVIDU, EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI

This study aims to examine the effect of individual morality, effectiveness of internal control, suitability of compensation and information asymmetry on accounting fraud. This research was conducted using descriptive and verification methods. The population of this study were all villages in Kramatmulya District, Jalaksana District, Cigandamekar District and Cilimus District in Kuningan Regency as many as 53 villages with a total of 159 respondents. The sample used in this study were 38 villages with a total of 114 respondents using Propotional Sampling. The data collection technique used a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that individual morality, internal control effectiveness, compensation suitability and information asymmetry have a simultaneous effect on accounting fraud, individual morality has a significant negative effect on accounting fraud, the effectiveness of internal control has a significant negative effect on accounting fraud, compensation suitability has a significant negative effect on accounting fraud and asymmetry information has a significant positive effect on accounting fraud. Keywords: Individual Morality, Effectiveness of Internal Control, Compensation Suitability, Information Asymmetry and Accounting Fraud.

Local Government Policy: Converting Agricultural Land to Housing

This study aims to determine the regulation of converting agricultural land into housing and the suitability of its implementations. This study employed a juridical empirical approach which is a research done by looking at and paying attention to applicable legal norms associated with existing facts from the problems encountered. In this case, the local government policies on converting agricultural land into housing. The findings revealed the perpetrators of the land conversion process that occur in Kuningan Regency are the landowners. Some of the causes are: social, economic, population density, and the lack of socialization of Law Number 41 of 2009. Efforts made by local government officials and related agency officials to realize sustainable food land protection are still limited to carrying out their main duties and functions. The guideline in controlling the use of space, licensing and controlling mechanisms for the implementation of development, stated in the Regional Regulation of Kuningan Regency Number 26 of 2011 on regional Spatial Planning and Regulation of the Head of the National Land Agency Number 2 of 2011 concerning guidelines for technical land considerations in controlling location permits and determining locations and permits for changes in land use. The study concluded that converting the function of agricultural land to non-agriculture in Kuningan Regency is carried out by the landowner. In addition, efforts made by local government officials and related agency officials to realize sustainable food land protection are still limited to carrying out their main duties and functions. Accordingly, it is necessary to socialize Law Number 41 of 2009 on Protection of Sustainable Food Agricultural Land and Regional Regulation of Kuningan Regency Number 26 of 2011 concerning Regional Spatial Planning continuously to the community level. Furthermore, local governments need to coordinate with the village officials to monitor the use of agricultural land and the development of housing areas. This can be done by providing socialization to village officials.