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This study examines the effectiveness of the SIPELANDUKILAT program (Population Administration Service System for Border and Remote Areas) in improving population administration services in rural and remote areas of Tanjung Palas Timur District, Bulungan Regency, North Kalimantan Province. Using qualitative descriptive methods with an inductive approach, data were collected through interviews with 10 informants, direct observation, and documentation. The theoretical framework employs Siagian's (2011) effectiveness theory, assessed through four dimensions: human resources, funds, facilities and infrastructure; quantity and quality of services; time; and procedures. Findings indicate that the program has not yet reached full effectiveness, particularly due to the absence of specialized training for operators, inadequate facilities and infrastructure, and the transition from the distributed SIAK system to a centralized SIAK system that rendered offline recording equipment unusable. Supporting factors include qualified human resources, assistance from the Provincial Civil Registry Office, and high community participation. The study recommends that Bulungan Regency accelerate adaptation to the centralized SIAK system, improve facilities and infrastructure, and strengthen inter-agency cooperation to optimize population administration services in remote areas.

Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009 concerning Amendments to Law Number 31 of 2004 concerning Fisheries recognizes corporations as subjects of criminal acts in criminal acts in the fisheries sector, but the corporations are not held criminally responsible.This research is a normative legal research, using a statutory approach and a conceptual approach with literature study techniques or document studies. The processing of legal materials is carried out with several processes, namely the validity of legal materials, classification of legal materials, recording legal materials and analysis of legal materials. Analysis of legal materials is carried out in a normative qualitative juridical manner with descriptive and prescriptive analysis. The results of this study indicate  first, the regulation of corporate criminal liability in the current Fisheries Law still has shortcomings/weaknesses, namely it does not clearly formulate when a corporation is said to have committed a crime and based on the history of the development of corporations as subjects of criminal law, corporate criminal liability in the current Fisheries Law is still at stage II where corporations are recognized as perpetrators of criminal acts, but their criminal liability has not directly affected the corporation and only the corporate administrators are responsible. Second, the regulation of corporate criminal liability in the future can be seen in the Fisheries Bill which has answered the weaknesses/deficiencies in the Fisheries Law and has accommodated corporate criminal liability where corporations can be subject to principal or additional criminal sanctions for the crimes they commit.

The research aims to determine the application of the Raw Material inventory Accounting System at PT  Industri Kapal  ndonesia (Persero). The type of research used s descriptive qualitative. Data obtained through observation, interviews, and documentation. The research conducted from July to September 2021. The results showed that the accounting system for raw material inventory at PT Industri Kapal  Indonesia (Persero) has been effective, this can be seen by the existence of  interrelated functions. Then the  inventory recording method used  is the perpetual recording method and the FIFO (First  In First Out) valuation method. And the procedures that form the inventory system at PT Industri Kapal  Indonesia (Persero) are quite good because of the division of tasks and documents that can be accounted for.