Ministerial Regulation Number Research Articles

Preserving cultural heritage: Integrating traditional values and local arts for sustainable tourism

Tourism significantly contributes to global economics, with Indonesia relying heavily on this sector for economic growth. However, tourism often challenges cultural and environmental preservation. This study explores the Cultural Village of Polowijen in Malang City, Indonesia, where Malangan masks play a central cultural and economic role. By integrating sustainable tourism principles, the research aims to develop a model for preserving Malangan masks, boosting economic growth while safeguarding cultural heritage. The study employs a qulitative approach. Joint Ministerial Regulation (PBM) Number 40 of 2009, which provides guidelines for cultural preservation through protection, development, and fostering, underpins the study. Findings indicate that sustainable tourism practices significantly contribute to both economic benefits and cultural preservation. Increased local engagement and awareness have been observed, with community members showing a strong commitment to preserving Malangan masks. Economic data reveal that cultural tourism development generates additional income and new employment opportunities. The regulation's implementation has successfully protected cultural heritage, enriched traditional arts, and promoted community sustainability. This study demonstrates that sustainable tourism can balance economic growth and cultural preservation, providing a model for other regions aiming to develop cultural tourism while safeguarding heritage.

Occupational Safety and Health Implementation Model in Construction Safety Management System Based on PUPR Minister Regulation Number 10 Of 2021 to Support Infrastructure Development in East Java Province

Purpose: This study aimed to assess the application of occupational safety and health in the construction safety management system and develop a framework for implementing it based on PUPR ministerial regulation Number 10 of 2021, to support infrastructure development in East Java Province. Method: This study used a qualitative method with a phenomenological approach to gather detailed descriptions of participants' impressions, opinions, and views. It applied Alfred Schutz's approach to establish statements and causal relationships between themes. The research involved six participants and took place at the Department of Public Housing in East Java Province. Results and conclusion: The results and conclusions of the research unveil (1) 8 groups of themes and meanings shaping the implementation of occupational safety and health within the construction safety management system, rooted in PUPR Ministerial Regulation Number 10 of 2021 to bolster infrastructure development in East Java Province. (2) These findings are consolidated into 8 major propositions, leading to the construction of a comprehensive model for implementing occupational safety and health aligned with PUPR Ministerial Regulation Number 10 of 2021. Research implications: The findings of this study can help construction companies and policymakers in East Java Province and beyond improve safety measures. Understanding the framework developed here can lead to safer work environments for construction workers. The qualitative methods used in this research also add to the toolbox of qualitative research methods, providing effective ways to capture subjective experiences. Originality/value: This study offers a unique framework for implementing safety measures in construction projects, specifically designed for the East Java Province and based on relevant regulations. By bringing together various themes from qualitative data, it presents new perspectives on applying regulatory frameworks. Additionally, the use of Alfred Schutz's approach enhances our understanding of how regulations, organizational practices, and individual experiences interact to ensure safety.

Assessment of Clinical Pharmacy Service Standards Implementation at Bhayangkara Hospital Level III in Kendari

One crucial component influencing the successful implementation of healthcare efforts in hospitals is the pharmaceutical system. Pharmaceutical services play a pivotal role in supporting quality healthcare, as outlined in Permenkes Number 72 of 2016, which delineates Pharmaceutical Service Standards in Hospitals. However, preliminary survey results conducted by the author indicate suboptimal implementation of these standards in 2021. Consequently, the researchers embarked on a study aimed at analyzing the implementation of pharmaceutical service standards at the Pharmacy Installation of Bhayangkara TK III Kendari Hospital. This research is scheduled to be conducted in January - February 2024. This study employed an exploratory qualitative method involving 9 informants at the pharmaceutical installation of Bhayangkara Hospital TK III Kendari. Data collection was conducted using interview guidelines, followed by transcription, introduction to interviews, coding, analysis, interpretation, and data mapping into a matrix. The implementation of health minister regulation Number 72 of 2016 regarding clinical pharmaceutical service standards at the Pharmacy Installation of Bhayangkara TK III Kendari Hospital can be summarized as follows: assessment and prescription services were carried out effectively, tracing the history of drug use was partially implemented well, drug reconciliation was partially implemented, drug information services (PIO) were partially implemented well, but some items such as counseling, visitation, monitoring drug therapy (PTO), monitoring drug side effects (MESO), evaluating drug use (EPO), dispensing sterile preparations, and monitoring drug levels in the blood (PKOD) were not implemented optimally. Overall, the implementation of pharmaceutical service standards according to health minister regulation Number 72 of 2016 at the pharmaceutical installation of Bhayangkara Hospital TK III Kendari has not been optimal. Keywords: Pharmaceutical service standards, Health minister regulation, Pharmacist, Hospital

Pelaksanaan Pelayanan Publik Hak Tanggungan Terintegrasi Secara Elektronik Oleh Kantor Pertanahan Kota Jambi

The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency has launched electronic land services. The electronic service in question is electronically integrated mortgage rights (HT-el). With land services through an electronic system that is easy to use, it is the aim of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency to remain competitive in the digital era and help the community. The aim of this research is to determine the implementation, obstacles faced, and efforts made by the government in implementing electronic mortgage rights. The research method used is empirical juridical, through a socio-legal-research approach. The data sources used in this research are library data from laws, books, journals and the internet; Field data comes from interviews with related parties. Land office counters are no longer needed because HT-el services are all done online. This is a significant achievement of the Ministry of ATR/BPN in its efforts to improve the efficiency and quality of land services through implementing the e-Government concept. Based on the research findings, it can be concluded that the Jambi City Land Office has followed the process contained in the ATR/BPN Ministerial Regulation Number 5 of 2020 and HT-el technical instructions Number 2 of 2020 in implementing HT-el. Even though there are several obstacles, including system problems, inappropriate application files, unverified land parcel data, and SPS payments outside working hours, implementation continues.

Review of the Implementation of Minimum Services for Loading Vehicles on Ships on the Bolok – Rote Route, East Nusa Tenggara Province

The Minimum Service Standards for Ferry Transport are the minimum requirements that must be met by ferry transport companies in providing services to service users. Minimum Service Standards (SPM) inspection process so that when the ship operates it does not cause problems. However, in its implementation the Minimum Service Standards have not been implemented at the Bolok Ferry Port, especially for the Minimum Service Standards for Loading on 4 ships, namely: (1) KMP. Lakaan; (2) KMP. Skipjack II; (3) KMP. Uma Kalada; and (4) KMP. Inerie II on the Bolok – Rote route. The aim of this research is to determine the level or percentage of compliance with the Minimum Service Standards for Loading vehicles on 4 ships on the Bolok – Rote Route. The method used is an observation method in the form of a survey of the distance between vehicles and the level of conformity to Minister of Transportation Regulation Number 62 of 2019 concerning Minimum Service Standards for Ferry Transport. Based on the results of the analysis, it can be seen that on 4 (four) ships in The Bolok – Rote route does not comply with Ministerial Regulation Number 62 of 2019 concerning Minimum Service Standards (SPM) for Ferry Transport, namely: (1) KMP. The conformity rate was 62%; (2) KMP. Cakalang II conformity level of 62%; (3) KMP. Uma Kalada's conformity rate was 65.5%; and (4) KMP. Inerie II conformity rate is 65.5%. Based on the analysis, ship operators can increase the Minimum Service Standards (SPM) for vehicle loading, especially in the following aspects: (1) Safety aspects require improvements to sprinklers and smoke detectors; (2) Security aspects that require providing CCTV on the card deck and regulating the distance between vehicles; and (3) Convenience/affordability aspects include changes to the cardeck height, improvements to lights and fastening to the vehicle when sailing.

Optimizing Public Service through Innovative Talent Management Strategies for Public Officials: A Case Study in the Riau Islands Province

Talent Management is a crucial element for public organizations, which includes absorbing, identifying, and retaining civil servants who have outstanding talents in each organization and make a significant contribution to the progress of public organizations to create excellent public services. A talent management model in the public sector, especially at the local government level, is needed because approximately 80% of civil servants are placed in the regions, and the dynamics of the bureaucratic environment are more dynamic and complex. The Riau Archipelago Province is one of the areas that has implemented a merit system, but the career pattern could have gone better. This study aims to analyze strategies for implementing Talent Management to accelerate bureaucratic reform and manage the capacity of civil servants in the Provincial Government of the Riau Archipelago. This research method uses a qualitative exploratory case study methodology. The results of this study show that the Riau Islands Provincial Government has not implemented Talent Management for civil servants by the mandate of the PAN RB Ministerial Regulation Number 3 of 2020, which is currently in the preparation stage of regulations in the form of a Governor's Regulation concerning the Management of Civil Servants Talents in the Islands Provincial Government Riau. Therefore, aspects of career development in the merit system must be a significant concern so that the Riau Islands Provincial Government can meet the desired targets.

STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA BERDASARKAN IMPLEMENTASI PERMEN PANRB NOMOR 1 TAHUN 2023 TENTANG JABATAN FUNGSIONAL PADA BAGIAN PROTOKOL DAN KOMUNIKASI PIMPINAN KOTA

This research aims to determine human resource development strategies based on the implementation of PANRB Ministerial Regulation Number 1 of 2023 concerning Functional Positions in the Protocol and Communication Section of Batu City Leadership. The problem is focused on development strategies in the form of training, education and coaching. This research refers to the implementation of functional position competency development as stated in competency development in Article 46 of PANRB Ministerial Regulation Number 1 of 2023. The research method used is descriptive qualitative by analyzing human resource development strategies. Data was collected through interviews with department heads. and staff in the Leadership Protocol and Communications Section. This study concludes that the implementation of the development strategy has been implemented and improvements are needed at certain points during activities.

Local Champion: A New Leadership Perspective to Create Sustainable Tourism in Rural Communities

UNWTO called 2017 the Year of Sustainable Tourism. In Indonesia, tourism growth is increasingly prominent, with a trend towards non-mainstream destinations. In 2022, interest in cultural immersion will increase, as evidenced by the development of dozens of tourist villages. Rural tourism has a substantial role in the economy and tourist sector, exerting a favorable influence on economic expansion, population stability, and the enhanced worth of indigenous goods. Rural tourism is a sustainable development strategy, including cultural conservation, natural resources and community empowerment. The Indonesian Ministry of Tourism and Creative Economy is targeting 224 independently certified tourist villages by 2024. The Community Based Tourism (CBT) approach is used in managing tourist villages to achieve sustainable tourism. Ministerial Regulation Number 9 of 2021, which outlines the Guidelines for Sustainable Tourism Destinations, demonstrates Indonesia's dedication to promoting sustainable tourism. Although rural tourism can provide economic benefits, effective leadership is required for competitive and sustainable development. A "local champion" with sensitivity to local culture, innovation skills, experience, team collaboration and networking skills is required. Destination leadership styles, including decision making, team direction, and resource management, are key in shaping rural tourism development. In this context, the leader needed for sustainable tourism village development is a local champion with an effective destination leadership style.

RESOLUTION OF DISPUTES REGARDING CORPORATE BONDS DECLARED BANKRUPT BY COMMERCIAL COURT

The objective of this study is to examine the resolution process for corporate bonds that have been declared bankrupt by the commercial court. This research adopts a normative legal approach, which involves analyzing the law as a comprehensive system comprising legal principles, norms, and rules. The findings of this analysis reveal that the Law of the Republic of Indonesia Number 8 of 1995, which pertains to the capital market, encompasses provisions on bonds. Additionally, article 1 number 3 of the finance ministerial regulation Number 27 of 2020 specifically regulates government securities (SUN) that qualify as bonds. These bonds have a maturity period exceeding one year and are accompanied by coupon payments and limited interest installments (discounts). Bonds can be interpreted as a form of liability protection offered by bond issuers to investors, along with an agreement to repay the principal amount and premium coupons at a predetermined time. Notably, in the case of a company or issuer being declared bankrupt, it is crucial to examine the settlement system for these bonds.

Implementation of BUMN Minister Regulation Number 09/MBU/2012 Implementation of Good Corporate Governance in Bumida Insurance Companies

This research aims to determine the implementation of regulation-09/MBU/2012 concerning the Implementation of Good Corporate Governance in Bumida general insurance companies. The type of research used is empirical using statutory, conceptual and sociological approaches. The source of legal materials used is secondary data consisting of primary, secondary and tertiary legal materials and primary data. Based on the research results, it is known that the arrangements used in implementing the principles of implementing good corporate governance in Indonesia are regulated in the Minister of State-Owned Enterprises Regulation number PER-01/MBU/2011 with amendments to PER-09/MBU/2012 concerning the Implementation of Good Corporate Governance in State-Owned Enterprises (BUMN). Furthermore, the principles for implementing good corporate governance in Indonesia are strictly regulated through the Decree of the Minister of BUMN Number Kep-117/M-MBU/2002 concerning the Implementation of Good Corporate Governance Practices in State-Owned Enterprises ( BUMN) which was then refined by Minister of State for BUMN Regulation Number: PER-09/MBU/2012 and Bumida has implemented good corporate governance as proven by the existence of an ISO certificate, if there is an ISO certificate it means it has been checked and has implemented the implementation of corporate governance which is good, the Mataram branch of Bumida Insurance is transparent on the financial side because it is a non-banking financial company. Bumida entered the FKLJK forum (financial services institution communication forum) which is directly supervised by the OJK.

Implementation of Career Development Policy for Civil Servants Through Talent Mobility in Dki Jakarta Provincial Social Services

In accordance with PANRB Ministerial Regulation Number 3 of 2020, National ASN Talent Management is an integral component of National Career Development Management, executed through transfers and/or promotions. The DKI Jakarta Provincial Social Service, housing a staff of 200 employees, reveals that approximately 18.5 percent, or 47 employees, have not undergone rotations in over 5 years. This study seeks to assess the application of civil servant career development policies via Talent Mobility within the DKI Jakarta Provincial Social Service. Employing a qualitative descriptive research method with an inductive approach, the research delves into the implementation of these policies by scrutinizing the factors connecting policy to performance. The findings indicate a reasonably effective implementation of the civil servant career development policy through Talent Mobility in the DKI Jakarta Provincial Social Service. However, certain aspects, such as standard factors and policy objectives, policy resources, inter-organizational communication and law enforcement activities, characteristics of implementing agencies, economic, social, and political conditions, and the disposition of implementers, warrant improvement. Recommendations stemming from the research are as follows: (1) Emphasize the need for commitment from all stakeholders in executing the talent mobility policy, (2) Prioritize the analysis of employee needs before recruitment processes to ensure a more accurate alignment with organizational requirements, (3) Initiate formal outreach programs dedicated to discussing talent mobility to deepen employee understanding and engagement, (4) Establish a structured training program aligned with employees' respective fields of work, backed by a designated budget for training initiatives, (5) Institute programs aimed at enhancing employee welfare comprehensively, and (6) Recognize the pivotal role, particularly that of leaders, in reshaping employee thought patterns to align with the objectives of Talent Mobility.

Analysis of nickel export restriction and downstream policy in Indonesia

With 21 million metric tons of nickel deposits, or ? of global reserves, Indonesia possesses an abundance of the metal. The purpose of this study is to evaluate the export and processing policies of the Indonesian government regarding nickel and how they relate to global nickel requirements in light of future energy estimates. This study's methodology, which gathers information from official websites, government papers, mass media, and literature, is based on qualitative assumption analysis. The findings indicate that a revision is necessary to ESDM Ministerial Regulation Number 11 of 2019. This policy has a negative effect since the government failed to consider a number of factors while drafting it, including the effects on the environment, the disparity in benefits between China and Indonesia, and the distribution of social implications. Since this policy fosters future national economic progress, it can be deemed appropriate. Impacts on social, environmental, and national resilience still need to be taken into account. The study's findings indicate that, although expert assumptions and a number of other factors on social and environmental issues vary, the government's assumptions, which give priority to the economic sector, do not. The notion of nickel's added value is currently the sole issue that the government views as a major concern, despite the fact that downstream nickel applications can have a good societal impact.

Pelatihan Building Information Modeling kepada Praktisi Konstruksi di Kalimantan Selatan

Due to the rapid developments in the current digitalization era, information technology has affected almost every aspect of life. In the construction world, the influence of developments in information technology has led to the emergence of a building database concept called Building Information Modeling (BIM). The Ministry of Public Works and Housing has issued Ministerial Regulation Number 22/PRT/M/2018 and strengthened by PP Number 16 of 2021 regarding the implementation of BIM. Thus, the application of BIM in building projects, especially those owned by the government, has become necessary. Therefore, it is important to carry out BIM training to prepare human resources (HR) who can use BIM-based building design software. The BIM training was held in collaboration with the Human Settlements section of the Public Works and Spatial Planning Agency (PUPR Agency) of South Kalimantan Province. The participants were not only workers of the PUPR Agency but also construction practitioners in the South Kalimantan Province. From the pre-test results, it can be seen that the participants still lack understanding and mastery of BIM software. Meanwhile, after the BIM training was held, there was a significant increase in the participants' mastery and understanding based on the post-test results.

Design of Risk Management in SPBE Infrastructure Based on PAN-RB Ministerial Regulation Number 5 of 2020 (Case Study: XYZ Institution)

The arrival of the Industrial Revolution 4.0 not only spurred the acceleration of digitalization in industry and manufacturing, but also brought a broader influence to various sectors, including the government sector. One of the Government's efforts to support digital transformation is the issuance of Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems (SPBE). However, the application of SPBE in Central Agencies and Regional Governments can create a number of risks that will affect the achievement of SPBE objectives. Therefore, the Ministry of State Apparatus Empowerment and Bureaucratic Reform (PAN-RB) issued a PAN-RB Ministerial Regulation Number 5 of 2020 which contains SPBE Risk Management Guidelines that need to be implemented by SPBE organizers in managing SPBE risk in their respective agencies, including XYZ Work Unit. The XYZ Work Unit is one of the work units in the ABC Agency which is responsible for carrying out tasks and functions in the IT field. An SPBE risk assessment has been carried out on the SPBE Infrastructure in the XYZ Work Unit. From this research, 47 negative SPBE risks were obtained, of which 26 SPBE risks were above the SPBE Risk Appetite threshold so that recommendations for handling SPBE risk were then prepared based on the PAN-RB Ministerial Regulation Guidelines Number 5 of 2020.

Keterlibatan Penyandang Disabilitas dalam Pelayanan Publik di Era Society 5.0

The government encourages people with disabilities to participate as civil servants, through the policy of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 27 of 2021 concerning Procurement of Civil Servants (PNS). The involvement of people with disabilities in public services is strengthened by the Society 5.0 era, where technology is seen as a life support tool. This research aims to analyze the participation of people with disabilities as civil servants in the context of Society 5.0. The research method used is SWOT analysis (Strengths, Weakness, Opportunities and Threats). Implementation of policies regarding the procurement of civil servants in Indonesia has still not reached the target, in 2022 only 0.017% of people with disabilities will become civil servants from the targeted 2% quota. Based on this data, it is necessary to evaluate the involvement of people with disabilities as civil servants, whether the PANRB Ministerial Regulation Number 27 of 2021 has been implemented or not by the Ministries/Institutions and Regional Governments. The 2% representation of persons with disabilities must be maintained in the procurement of civil servants in the future, even if it is possible to increase the quota. Apart from that, it will be even more effective if this policy is followed by sanctions for Ministries/Institutions and Regional Governments that have not implemented the procurement of civil servants with disabilities.

Implementasi Program Penanganan Nelayan Pelintas Batas Negara di Wilayah Kerja Stasiun Psdkp Belawan

Fishermen who cross national borders are an important issue in marine and fisheries development, especially in border areas. To deal with this problem, Minister of Marine and Fisheries Affairs Regulation Number 39/PERMEN-KP/2016 has been stipulated. This research focuses on answering the implementation of the Minister's regulations located at Belawan Marine and Fisheries Surveillance Station, North Sumatra which is not yet optimal, with a descriptive qualitative approach. Data collection techniques were carried out using interviews, observation and document review. Researcher used purposive sampling techniques to determine informants. The result of the research is that all aspects of the policy implementation model from Van Meter and Van Horn have not been achieved as a measure of the success of implementing Ministerial Decree Number 39/PERMEN-KP/2016, which is due to the fact that policy standards and objectives have not been fully able to resolve problems, limited budged, and the economic, social and political external environment. The recommendations given include revising Marine and Fisheries Ministerial Regulation Number 39/PERMEN-KP/2016, providing assistance with facilities and infrastructure for cross national border fishermen, providing early education to fishermen's children, increasing the budget, synergizing surveillance operations at sea between the Ministry of Marine Affairs and Fisheries, Indonesian Republic Police, Indonesian Navy to prevent the occurrence of fishermen crossing state borders, built an integrated location at the location of fishermen crossing borders with the Modern Fisherman's Village model.
 

Analysis of the Implementation of the Construction Safety Management System (SMKK) on the Cisempur-Budiwangi Road Reconstruction Activity, Cibalong District Tasikmalaya Regency

The construction service industry is an industrial sector with a high risk of work accidents. For this reason, implementing the Construction Safety Management System (SMKK) is expected to reduce the number of work accidents. Many Road Reconstruction construction projects are carried out without implementing the Construction Safety Management System (SMKK) following the rules referring to PUPR Minister Regulation Number 10 of 2021 concerning Construction Safety Management System Guidelines. This study aims to determine the implementation of the Construction Safety Management System (SMKK) on Cisempur – Budiwangi Road Reconstruction Activities, Cibalong District, Tasikmalaya Regency. The research was conducted in several places in the Budiwangi Road Reconstruction project, Cibalong District, Tasikmalaya Regency. This research is qualitative descriptive, with data obtained by observation, conducting interviews, and filling out checklists. The results of the study: 1). The level of implementation of the Construction Safety Management System (SMKK) with a percentage value of appropriate application of 67.44% and findings of nonconformity of 32.56% (Minor Category). 2). The factor causing the non-fulfillment of applications is the absence of processing documents and special formats for changes in the field that impact K3. 3) Response and improvement actions that can be taken are to create special procedures and formats related to changes that have implications for K3.

ANALYSIS OF THE INFLUENCE OF RAIL LINE ON RAILWAY WHEEL FLENS WEAR

Ministerial Regulation number 175 of 2015 about Technical Specification Normal Speed Trains with Self-Propelling, the hardness rate of the train wheels must be lower than the hardness of the rail road. Trains operating at speeds of are considered as normal speed trains. Based on field observations, generally the flange is wear faster. In cases where flanges are wear out, the wheel’s flange must be to restored to its proper condition as long as the wheel diameter is still possible. This research was carried out by processing data using the Trend Linear and using the excel to get the results of a comparison of which wheels are faster to wear out on flange for each wheel in one train arrangement and which route causes wear out faster. Based on the data obtained, the Yogyakarta – Kutoarjo route traversed by An Electric-Diesel Locomotive Prambanan Express (Prameks) causes wear on flange than the Yogyakarta – Yogyakarta International Airport (YIA) route traversed by An Electric-Diesel Locomotive YIA and on the Solo – Wonogiri route traversed by An Electric-Diesel Locomotive Batara Kresna due to the total length of the mileage. and the longest total arc length of the two compared Lines. Meanwhile, the Solo – Wonogiri route traversed by An Electric-Diesel Locomotive Batara Kresna is ranked second in the cause of flange due to the smallest bend radius of the two compared lines. As well as the ranking of the last traffic that causes flange is the Yogyakarta - YIA.

OVERVIEW OF VEHICLE TRANSPORTATION PROCEDURES ABOVE KMP. SATRIA PRATAMA ON THE KUALA TUNGKAL TELAGA – PUNGGUR BATAM TRACK IN TANJUNG JABUNG BARAT REGENCY, JAMBI PROVINCE

Kuala Tungkal Ferry Port is a Ferry Port that serves inter-island crossings between provinces. The Kuala Tungkal Ferry Port is managed by the West Tanjung Jabung Regency Transportation Service. In the transportation system, security and safety are highly favored as a form of good service delivery. However, the loading of vehicles on ships operating at the Kuala Tungkal Ferry Port is not in accordance with the standards set out in the Regulation of the Minister of Transportation Number 115 of 2016 concerning Procedures for Transporting Vehicles on Ships and Regulation of the Minister of Transportation Number 30 of 2016 concerning Obligations to Bind Vehicles. On Crossing Transport Ships. This study aims to determine the existing conditions for the transportation of vehicles on the Satria Pratama Crossing Motor Ship in accordance with the Regulation of the Minister of Transportation Number 115 of 2016, implementing vehicle binding obligations according to Ministerial Regulation Number 30 of 2016 and evaluating the needs of vehicle binding officers needed to improve the transportation system. aboard the Satria Pratama Ferry Motor Ship. The research methodology used is observation, survey and documentation. Then to analyze this, it is guided by the Regulation of the Minister of Transportation Number 115 of 2016 and the Regulation of the Minister of Transportation Number 30 of 2016. The results of this study are that the existing condition of the procedure for transporting vehicles on the Satria Pratama Crossing Motor Ship is still not in accordance with the Regulation of the Minister of Transportation Number 115 of 2016, the obligation to tie up vehicles on the Satria Pratama Ferry Motor Vessel is still not in accordance with the Regulation of the Minister of Transportation Number 30 of 2016 and the need for an ideal vehicle binding officer is 2 vehicle binding officers.

ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT XX TAHUN 2021

This research aims to analyze the implementation calculation, depositing, reporting, and recording of VAT on XX company in 2021 It also explores the suitability with Regulations Number 42 Year 2009, Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of general tax accounting. This analysis is carried out using qualitative descriptive methods, which collect and analyze the situation of the subject or object in an institutional form, based on the evidence and facts of the object of study. Data used includes periodic VAT returns for 2021, electronic receipts for 2021, input and output tax invoices for 2021, and recording journals for 2021. The results of this research showed that XX Company calculated, deposited, reported, and recorded VAT in accordance with Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of generally tax accounting.