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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.

Flood disasters are recurring hydrometeorological hazards that significantly impact social, economic, and environmental conditions in Tulungagung Regency. This study aims to analyze the flood disaster mitigation communication strategies implemented by the Regional Disaster Management Agency (BPBD) of Tulungagung Regency and to identify the roles, challenges, and implications of both internal and external communication in flood disaster management. The research employed a qualitative approach using a descriptive method. Data were collected through in-depth interviews with the Secretary of BPBD Tulungagung Regency, the Head of the Emergency and Logistics Division, the Head of the Prevention and Preparedness Division, and members of flood-affected communities. The findings reveal that BPBD Tulungagung Regency has attempted to optimize disaster communication during the pre-disaster, emergency response, and post-disaster phases. The effectiveness of these communication efforts remains limited due to several challenges, including inadequate communication infrastructure, varying levels of disaster literacy among community members, diverse geographical conditions, and insufficient coordination in internal and external communication. Pre-disaster communication plays an essential role in improving community preparedness, communication during emergency response supports timely and accurate decision-making, and post-disaster communication contributes to recovery processes and the strengthening of community resilience. This study concludes that optimizing disaster communication requires integrated information systems, improved human resource capacity within BPBD, and active community participation through community-based communication approaches to sustainably enhance resilience to flood risks.

This research discusses the Juridical Analysis of the Application of Government Regulation Number 16 of 2021 concerning Building in DKI Jakarta Province. The focus of the research is directed at the effectiveness of local policies in adjusting national regulations to the diverse urban dynamics of Jakarta, especially related to the Building Approval mechanism (PBG), supervision system, and enforcement of administrative sanctions. Using a normative juridical approach and analyzing local regulations such as Government Regulation No. 16 of 2021 on the Implementation Regulation of Law No. 28 of 2002 on Building, this research identifies implementative obstacles, such as weak supervision, limited human resources, and low public legal awareness. The findings show that adaptation efforts have not been fully optimized, so policy adjustments, institutional strengthening, and cross-sector collaboration are needed. This research confirms the importance of digitalization, public participation, and consistency of law enforcement in creating orderly and sustainable building development in Jakarta.

This study aims to identify and analyze the leadership style of the Cilampunghilir Village Head in implementing village governance. The study used a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Informants were selected purposively, including the village head, village secretary, village officials, hamlet heads, and relevant community leaders. Data analysis was conducted using an interactive model that included data reduction, data presentation, and conclusion drawing. The results show that the village head's leadership style tends to be democratic and participatory. The village head emphasizes collective decision-making by prioritizing consensus through deliberation and encouraging citizen involvement in every step of governance. In decision-making, the village head strives to involve the wider community so that policy outcomes are well-received. In terms of motivation, the village head actively provides encouragement, rewards, and builds reciprocal cooperation with village officials and residents. He recognizes the importance of appreciation and trust in order to build a cooperative work environment. Furthermore, in communication, the village head is known for being open, accessible, and willing to listen to the aspirations of villagers. In terms of controlling subordinates, the village head provides clear direction, delegates tasks according to competence, and enforces discipline to ensure the smooth implementation of village programs. This indicates a leadership style that balances authority with empowerment. However, the study also identified several weaknesses, including a lack of representation of marginalized groups, low frequency of outreach activities, and unequal access to information. Therefore, it is recommended that deliberation forums be strengthened with a more inclusive approach, diversified outreach methods through the use of digital channels, and increased transparency be implemented to optimize village governance.

The rise in corruption cases in Indonesia significantly hampers investment, impacts national economic growth, and undermines the integrity of public institutions. This study highlights the strategic role of public mobilization as guardians of transparency in preventing potential corruption at the Danantara Investment Management Agency (BPI). Using a normative legal research approach enriched by qualitative analysis of the regulatory framework and best practices, this study examines the legal basis supporting public participation and formulates an effective corruption prevention strategy in the digital era. The results show that optimizing the role of the public through information transparency and the use of information and communication technology (ICT) plays a crucial role in building accountability and detecting irregularities. Access to audit data, financial evaluations, and public information is an important instrument in strengthening oversight. The use of ICT allows the public to analyze anomalous patterns, assess institutional performance, and provide constructive feedback on investment management policies. However, this mobilization faces significant challenges. First, the complexity of financial and regulatory data often makes it difficult for the general public to interpret. Second, limited digital literacy hinders the public's ability to utilize oversight technology. Third, the urgent need for certainty of legal protection for whistleblowers or oversight participants is a determining factor in the success of the mobilization. Therefore, strengthening regulations that guarantee legal protection, increasing digital literacy capacity, and developing user-friendly public oversight platforms are necessary. Synergy between the government, investment management institutions, and the public is key to creating a transparent, responsive, and adaptive oversight system to technological developments. This way, the active role of the public can be optimized to strengthen the integrity of BPI Danantara and promote a healthy investment climate in Indonesia.

Optimization of the justification for the establishment of prisoner guidance so far, is based on policies that maintain the types of criminal penalties as regulated in Article 10 of the Criminal Code. Prisoner guidance is one type of sanction in criminal law that is often used as a means to overcome crime problems. The use of prisoner guidance as a means to punish perpetrators of criminal acts began in the late 18th century which was based on the ideology of individualism and the humanitarian movement. Prisoner guidance increasingly plays an important role and shifts the position of the death penalty and corporal punishment which are considered cruel.In general, the image of prison is a very scary place, not getting good food, sleeping on the floor and being bitten by mosquitoes, there is torture and it is very uncomfortable, it is difficult to communicate with the outside world and family, there is no entertainment and suffering and limited in everything. Teguh Prasetyo, explained that prison gives an image to the general public, as a place where criminals are deprived of their freedom and tortured and employed or trained so that they can form good behavior and character after leaving prison. Therefore, the image was changed to prisoner development. The image of prison that gives a scary image to the general public, aims to provide a deterrent element for criminals, so that they become aware and change their evil attitudes and behavior. Based on the background above, the following problem formulation is determined: How to Optimize the Implementation of Prisoner Development in Changing Behavior Towards Inmates?. This research is an empirical legal research, which examines the optimization of the implementation of prisoner guidance in changing the behavior of inmates carried out at the Class III Langkat Youth Penitentiary. The implementation of empirical legal research aims to see the empirical conditions of the optimization of the implementation of prisoner guidance in changing the behavior of inmates at the Class III Langkat Youth Penitentiary, as well as its influence on changes in prisoner behavior.

The development of information technology has had a significant impact on the healthcare sector, particularly in improving the efficiency and quality of services. Technologies such as Big Data and the Internet of Things (IoT) enable the collection and analysis of large volumes of medical data as well as real-time patient monitoring. This study aims to analyze how the integration of Big Data and IoT can enhance the quality of healthcare services, with a focus on their impact on patient care and hospital operational efficiency. The research method used is a literature review, involving the collection and analysis of data from various sources such as scientific journals, articles, and related research reports. The results indicate that hospitals that have implemented these technologies have experienced significant improvements in several aspects, including increased diagnostic accuracy, reduced service delays, and more efficient resource management. Real-time patient monitoring through IoT devices enables faster medical decision-making, while Big Data analytics helps predict disease patterns and medical needs. However, the challenges faced include data security issues, infrastructure limitations, and shifts in healthcare practice paradigms. In conclusion, the integration of Big Data and IoT can improve the quality of healthcare services, but addressing the existing challenges is essential to optimize its implementation in the healthcare sector.

Waste is a problem that needs attention because it can have a negative impact on the environment and human health. Medan City, including North Sumatra, has a waste management problem that has not been optimized. One of the landfills in Medan City is Terjun Landfill. Air pollution in the Terjun landfill area of Medan City is a serious problem that affects the quality of life of the surrounding community. This study aims to assess the community's perception of air pollution in the area, identify their level of awareness of the impact of air pollution, and assess community participation in pollution control efforts. The research method used is qualitative with data collection through interviews and direct observation to residents living around Terjun landfill. The results showed that the community is aware of air pollution from landfill activities, especially the unpleasant odor that is more pronounced at night and the smoke from burning waste that disturbs respiratory health. The community also considers that this air pollution has a negative impact on their health, such as respiratory problems and decreased quality of life.  

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

This research examines the implementation of the principle of openness in the examination of cases in civil court proceedings in Indonesia, focusing on two main issues: (1) how the principle of openness is regulated and applied in civil court practices, and (2) what key obstacles hinder the implementation of this openness. The purpose of the study is to provide an in-depth overview of the mechanisms for implementing the principle of openness in the civil judicial process and to identify inhibiting factors that need to be addressed promptly in order to make the judicial system more transparent and accountable. This study employs a normative juridical method with a statutory and conceptual approach. Data were obtained through literature review, including legislation, legal doctrines, and relevant court decisions, and analyzed using a descriptive-analytical method. The findings indicate that the principle of openness is well accommodated normatively within Indonesia’s civil judicial system; however, its implementation still faces significant challenges, such as limited supporting facilities, inadequate dissemination among judicial officers, and the tension between protecting the privacy of parties and ensuring public access to information. To address these issues, improvements in technological infrastructure, human resource training, and internal policy revisions are essential steps to optimize the principle of openness in civil court proceedings.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

This research examines the role of SIMKARI (Sistem Informasi Manajemen Kejaksaan) in enhancing transparency and accountability at the High Prosecutor’s Office of Gorontalo in the digital era. The implementation of SIMKARI, as a digital management information system, is aimed at improving the efficiency of data management, monitoring, and reporting within the institution. Through qualitative research methods including literature study, observation, and interviews with key stakeholders at the High Prosecutor’s Office of Gorontalo, this study identifies both the benefits and challenges associated with SIMKARI's use. The results indicate that SIMKARI has significantly contributed to the transparency of public information and the accountability of internal performance. However, challenges such as limited digital literacy and infrastructure issues remain. The study concludes that continuous improvement and strategic collaboration are necessary to optimize SIMKARI’s effectiveness in supporting a transparent and accountable justice system.

Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

The development of digital technology has had a significant impact on the use of demand deposits in the trading business. This discussion aims to analyze the effect of the application of digital technology on the use of demand deposits in the retail industry. Several retail companies are still facing challenges related to technological infrastructure and the availability of reliable internet access. In order to optimize the use of demand deposits in the trading business with the adoption of digital technology, retail companies need to involve employees in training and developing technology skills. Attention to data protection and customer privacy is also required and the development of strategies to promote consumer acceptance of digital payment methods.