IMPLEMENTASI PERATURAN MENTERI AGAMA NO 24 TAHUN 2014 TENTANG PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK ATAS BIAYA NIKAH DAN RUJUK DI LUAR KANTOR (Studi Kasus pada Kantor Urusan Agama Kecamatan Cileunyi Kabupaten Bandung)

Abstract

Minister of Religion Regulation (PMA) No. 24 of 2014 explains that the management of non-tax state revenue for functional officials is called the honorarium and professional services for the prince. And fees for honorarium and transportation services in each office of religious affairs are different, seen from the typology or number of marriages and referrals that occur in the office each month. The regulation is used in the Office of Religious Affairs (KUA) Cileunyi Bandung District. The purpose of this study was to determine the management of honorarium payments for professional services and transportation in the Office of Religious Affairs in the District of Cileunyi, Bandung Regency and the obstacles and solutions to obstacles in the management of honorarium payments for professional services and transportation in the Office of Religious Affairs in the District of Cileunyi, Bandung. The theory used by researchers is the model of policy implementation theory presented by van meter and van horn where he states that the success of a policy can be measured by 6 (six) factors, namely: (1) size and objectives of the policy, (2) resources, (3) the characteristics of implementing agencies, (4) communication between organizations, (5) attitudes or tendencies of implementers, (6) economic, social and political environment. The research method uses qualitative methods with a descriptive approach. Data collection techniques used were interviews with KUA employees of Cileunyi District Bandung Regency, which amounted to 5 (five) respondents and at the Ministry of Religion Ministry of Bandung as many as 4 (four) respondents as well as literature study. Data processing techniques use triangulation to process data, interviews and observations. Based on the results of this study indicate that the management of honorarium payments for professional services and transportation at the Office of Religious Affairs, Cileunyi District, Bandung Regency has started to run quite well. this can be seen from the policy objectives that can reach the target, the characteristics of the executors who are also quite good, and the economic, social, and political environment that supports the implementation of this policy. With the obstacle of lack of socialization regarding the provisions of the policy and resource facilities and infrastructure that are felt to be insufficient for the KUA of Cileunyi District. And the solution to these obstacles is to take action and get more attention from the central government regarding payment.