Memaknai filosofi, menghendaki pembangunan berkelanjutan yang berwawasan lingkungan hidup, selain mengedepankan aspek kesejahteraan dan mutu hidup generasi sekarang dan generasi mendatang, tetapi harus memperhatikan pula kemampuan daya dukung lingkungan hidup dalam mendukung kehidupan manusia dan makhluk hidup lainnya, sehingga dapat memberikan manfaat sebesar-besarnya bagi pembangunan dan kesejahteraan rakyat.
Mahakam dolphins are aquatic mammals (not fish) that live in freshwater rivers in the tropics and live in groups. The Mahakam dolphins, as endemic to the Mahakam River, is already threatened with extinction and needs protection to prevent the extinction from occurring. This paper explores the problems, namely the legal protection of the Mahakam Dolphin in Kutai Kertanegara Regency and the determination of conservation of the Mahakam Dolphin habitat area in Kutai Kertanegara Regency. The research method used is normative legal research (doctrinal) with the collection of legal materials. The results showed that the government of Kutai Kartanegara Regency has tried to protect the Mahakam dolphin through the establishment of the Mahakam Dolphins Habitat Water Conservation Area. This stipulation serves as an instrument in providing guidelines for the Regional Government and stakeholders in Kutai Kartanegara Regency in the context of organizing activities for the protection and preservation of the Mahakam dolphins.
This article will discuss and analyze the implementation of the Samarinda Mayor Regulation Number 12 of 2016 concerning Additional Income Allowances for Civil Servants at the Regional Personnel, Education and Training Agency of Samarinda City. By using a qualitative approach, data collection through observation, documentation, and interviews, as well as a descriptive analysis model with coding techniques, the results of the research shows that the implementation of the additional income allowance policy still experiences several obstacles that reduce the optimization of policy implementation, such as communication errors that still occur between implementers and employees, limited resources that affect the quality of performance, the process of disposition and division of tasks that are still not optimal, and SOPs that have not been optimally implemented are related to too large a workload, so that the role and function of monitoring cannot be carried out.Keywords: implementation, allowances, additional income
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