A BRIEF REVIEW OF SIYASAH SYAR'IYYAH ON THE SUPERVISION OF PUBLIC SERVICES AT THE BULUKUMBA REGENCY SAMSAT OFFICE

Azzer Arifuddin; Achmad Musyahid; Budiarti

Authors

Azzer Arifuddin Universitas Islam Negeri Alauddin Makassar
Achmad Musyahid Universitas Islam Negeri Alauddin Makassar
Budiarti Universitas Islam Negeri Alauddin Makassar

Abstract

This study aims to discuss a brief review of Siyasah Syar'iyyah on public service supervision at the Bulukumba Regency Samsat office. This study is qualitative in nature. The research design is field research. The results of this study show that internal supervision is carried out routinely as a form of our commitment to maintaining integrity and ensuring that every procedure runs in accordance with applicable regulations. Meanwhile, external supervision is carried out through public reports, among other things. In addition, transparency is a form of accountability to the public. It is implemented by the Bulukumba Samsat UPTB through every transaction accompanied by official proof of payment in accordance with applicable regulations. In this way, the tax payment process can take place in a fair, professional, and accountable manner. Furthermore, one of the efforts that is considered a form of transparency is that the Bulukumba Samsat UPTB presents a list of official fees and service procedures openly through various media, such as bulletin boards, websites, and social media platforms. The purpose of this step is so that the public can easily obtain information, thereby avoiding illegal practices and illegal levies. This reality demonstrates its benefits. It is an indicator of alignment with Siyasah Syar'iyyah.

References

Abd Majid, Mahmood Zuhdi. “SIYASAH SYAR’IYAH DALAM PELAKSANAAN UNDANG-UNDANG JENAYAH ISLAM.” Jurnal Syariah 12, no. 1 (2004): 89–100.

Addien, Fuad Uli. “STRATEGI KEMANTREN WIROBRAJAN DALAM MEMBERIKAN PELAYANAN PUBLIK BEBAS PUNGUTAN LIAR.” Prosiding Pemerintahan Dan Desa 1, no. 1 (2025): 51–58.

Arya, Arieawan. “Korban Dugaan Pungli Yang Viral Dimedia Sosial FB, Samsat Bulukumba ‘Sarang’ Pungli.” GERBANG INDONESIA TIMUR NEWS.COM, 2025. https://www.gerbangindonesiatimur.com/korban-dugaan-pungli-yang-viral-dimedia-sosial-fb-samsat-bulukumba-sarang-pungli/.

Hasan. “Tinjauan Siyasah Syar’iyyah Terhadap Pelayanan Publik Dalam Penerbitan Dokumen Kartu Tanda Penduduk (KTP) Dan Kartu Keluarga (KK)(Studi DISDUKCAPIL Kabupaten Polewali Mandar).” IAIN Parepare, 2024.

Mallarangeng, Andi Bau, Dewi Wahyuni Mustafa, and Ismail Ali. “Peran Panitia Pengawas Pemilu Kecamatan (Panwascam) Terhadap Penyelenggaraan Pemilihan Umum Di Kecamatan Pammana.” Legal Journal of Law 2, no. 2 (2023): 119–34.

Marsidy, Dody. “Application of Clean Governance Principles in Public Services at West Java Samsat Office.” Jurnal Ilmu Kepolisian 19, no. 1 (2025): 97–109.

Mas’ud, Fadil, Anjela Maria Kewa, Dien Mentari Rambu Jola Pedu, Erci Soyami Tanesab, Esmeralda Resta Tau, Magdalena Jesika Koresima, and Rosari Anastasia Nahak. “Analisis Pungutan Liar Dalam Pelayanan Publik: Studi Kasus Praktik Anak Buah Kapal Di Ruang VIP Kapal Ferry.” JIMU: Jurnal Ilmiah Multidisipliner 3, no. 02 (2025): 1231–39.

Nasution, Farida Hanum. “Penerapan Prinsip-Prinsip Good Governance Dalam Pelayanan Publik Di Kelurahan Tegal Rejo Kecamatan Medan Perjuangan.” Publik Reform 2, no. 2 (2017).

Nurjaman, Rahmat. “AKUNTABILITAS PELAYANAN PUBLIK DI KANTOR SAMSAT KOTA JAYAPURA.” Jurnal Administrasi Publik Dan Pemerintahan STISIP Imam Bonjol (SIMBOL): Vol 4, no. 2 (2025).

Putra, Kadek Agus Purmadi, and Kadek Julia Mahadewi. “Peran Pemerintah Dalam Mengatasi Pungutan Liar Di Pelayanan Publik Provinsi Bali.” Jurnal Kewarganegaraan 7, no. 1 (2023): 1229–34.

Ratih, Roni Ekha Putera, and Hendri Koeswara. “PUBLIC SERVICES MAL IN REALIZING BUREAUCRACY REFORM (CASE STUDY: PUBLIC SERVICES MAL IN PADANG CITY).” Kebijakan: Jurnal Ilmu Administrasi 16, no. 02 (2025): 125–39.

Ritonga, Syafruddin, Isnaini Isnaini, and Akhmad Ferdinand Siagian. “The Analysis of Quality Public Services in Samsat Tebing Tinggi Office, North Sumatra Province.” Budapest International Research and Critics Institute-Journal (BIRCI-Journal) 4, no. 3 (2021): 3411–22.

Saputra, Muhamad Ikbal, and Tiyan Rahmanul Hakim. “PENGAWASAN DALAM PENYELENGGARAAN PELAYANAN PUBLIK MELALUI PENILAIAN KEPATUHAN TERHADAP STANDAR PELAYANAN DI DKI JAKARTA TAHUN 2022 (STUDI PADA OMBUDSMAN RI PERWAKILAN JAKARTA RAYA).” Jurnal Administrasi Pemerintahan (Janitra) 4, no. 2 (2024): 195–205.

Sitorus, Christina Mhirena, Jonson Rajagukguk, and Jhonson Pasaribu. “ANALISIS PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KUALITAS PELAYANAN PUBLIK (STUDI PADA KANTOR SAMSAT MEDAN UTARA).” GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal Dan Pembangunan 11, no. 3 (2025): 176–83.

Interview Results:

Ramlan, Rudy., Kepala UPTB Samsat Bulukumba. Wawancara,bulukumba 30 Januari 2025

Fajar Noviar Fahmi, Muhammad. (Umur 33) Staf analisis dan retribusi daerah Samsat Bulukumba. Wawancara, 22 Januari 2025