Publication Search

The problem that arises is the use of transaction value as the basis for BPHTB calculations. The provisions governing the basis for BPHTB calculations are the transaction value. The use of transaction value as the basis for BPHTB calculations often causes problems in the field, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officials, so that when validation is carried out, it is not uncommon for officers to request that the transaction value be changed and adjusted according to the assessment. tax. This research is of a Notmative Juridical nature with the research object being the BPHTB for land sale and purchase transactions. That the legal certainty regarding the provisions for BPHTB calculations for land sale and purchase transactions regarding discrepancies between the NJOP in the Land Sale and Purchase Deed and the actual land price is that the BPHTB calculation is calculated from the NJOP PBB value stated in the SPPT PBB. The government, to provide guarantees of legal certainty regarding BPHTB, then issued a Circular Letter to the National Land Agency of the Republic of Indonesia number: 05 /SE/IV/2003 concerning Registration of Land Rights or Registration of Land Rights related to the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levy, which is addressed to heads of land offices throughout Indonesia. In order for there to be certainty in the payment of BPHTB, it is necessary to determine the exact value as the basis for calculating BPHTB by the authorized agency, for example by using the Value Selling Land and Building Tax Tax Objects (NJOP PBB) as outlined in the Land and Building Tax Debt Notification Letter. Building (SPPT PBB), or its value determined by the authorized agency.

The Constitutional Court Decision Number 87/PUU-XXI/2023 affirms the authority of the Corruption Eradication Commission (KPK) to investigate corruption crimes within the military, a step that raises concerns regarding the harmonization of civil and military jurisdictions within Indonesia's legal system. This study employs a normative research method with a comparative law approach and regulatory analysis. A comparative study is conducted with the United States and South Korea to identify the best approaches in handling military corruption. The study highlights the importance of balanced legal reforms that preserve military autonomy while integrating civilian oversight to strengthen anti-corruption efforts. The findings indicate that the involvement of civilian institutions in addressing military corruption can enhance transparency and accountability, despite facing challenges such as institutional resistance. This study recommends synergy between civil and military jurisdictions to establish an effective and equitable law enforcement system.

Micro, Small and Medium Enterprises (MSMEs) are one of the important sectors in the Indonesian economy. In this digital era, MSMEs need to utilize digital marketing strategies to increase their competitiveness. This journal describes digital marketing strategy assistance activities carried out for MSMEs in Semanding Village, Jenangan District. This activity aims to increase the knowledge and skills of MSME players in using digital media to market their products. The methods used in this activity are socialization, training and individual mentoring. The results show that this activity increases the knowledge and skills of MSME players in using digital media to market their products. This is proven by the increasing number of MSMEs that have social media accounts and online shops. Apart from that, this activity also increases sales of MSME products. This shows that digital marketing strategies are effective in increasing the competitiveness of MSMEs in Semanding Village.

Drug abuse (narcotics, psychotropics and other addictive substances) is a serious problem that can threaten physical, mental and social health, especially in adolescents. This outreach program aims to provide education about the negative impacts of drug abuse on teenagers at Karang Taruna Tanjung Pinang. The method used is the delivery of educational material and outreach. The results of this program show an increase in participants' understanding of the dangers of drugs. Thus, this outreach not only contributes to prevention efforts at the community level but also becomes a model that can be adapted for similar prevention programs in various regions.

The abstract of this research discusses Mind Map learning assistance as a method to facilitate visual-based summary of lesson material for Sukosari Mantup Lamongan Elementary School students. The Mind Map  method was chosen because of its ability to improve students' understanding and memory through information visualization. Mentoring activities are carried out in three stages: preparation, implementation and evaluation. In the preparation stage, the service team prepares the necessary materials and tools. During implementation, students are taught how to make Mind Map  s using concrete examples, so they can understand how to summarize material effectively. The results of this activity show that students are able to summarize the material better using the Mind Map method. Students' enthusiasm increases, and they demonstrate better abilities in understanding and summarizing lesson information. This research concludes that the use of Mind Map  as a learning method has a positive impact on the teaching and learning process in the classroom, and can be an interesting alternative for students in understanding lesson material visually.

Knowledge related to finance and management in running a business is very important. This is the basis for managing a business so that it can survive in an era of developments and increasing business competition. Culinary businesses, such as Albania Coffee & Resto, often face challenges in managing finances and running operations. The purpose of this activity is to provide financial and business management assistance to the Albania Coffee & Resto business located in the Limbangan-Boja area, Kendal Regency, Central Java. This community service provides a real contribution in increasing the capacity of micro, small, and medium enterprises (MSMEs) in the culinary field. By equipping the owners of Albania Coffee & Resto with the knowledge and skills needed, it is hoped that they can increase the competitiveness of their businesses and contribute to local economic growth.

CV. Rasyid is a business unit specializing in the production of ecoprints. Currently, one of the most sought-after clothing colors by consumers is burnt coral red. However, CV. Rasyid has been unable to meet this demand due to challenges in the production process, specifically the deterioration of the color during the fixation stage. To address this issue, the community service team from the Industrial Engineering Study Program at Muhammadiyah University of Gombong (Unimugo) provided facilitation and support. The program aims to equip participants with the knowledge and skills needed to produce burnt coral red for ecoprints using secang dye. The activities include preparation, implementation, monitoring, and evaluation. The implementation process was conducted with guidance on color extraction, mordanting, design printing, and fixation. Monitoring results indicate that CV. Rasyid successfully carried out the burnt coral red ecoprint production process independently without significant issues. While the colors produced may vary slightly, this is not a concern, as such variations are a unique characteristic of ecoprint products.

This study aims to evaluate the effectiveness of assistance in teaching Quran reading and writing as well as Pegon script at Taman Pendidikan Qur'an (TPQ) Al-Kautsar, Sumokembangsri Village. The assistance is designed to enhance students' skills in reading and writing the Quran, as well as in Pegon script, which is part of the local tradition. The method used in this community service program employs Participatory Rural Appraisal, involving field surveys and direct communication with the community. The results indicate that routine and structured assistance significantly improves students' abilities in reading the Quran and writing Pegon script. The program also positively impacts students' understanding and skills in effectively practicing both aspects. This community service program is expected to contribute to the development of better and more adaptive teaching methods at TPQ and strengthen the preservation of local culture through Pegon script writing.

This research aims to determine calcium lactate levels using the complexometric titration method, which involves the formation of a complex between metal ions and ligands, specifically using EDTA   (Ethylenediaminetetraacetate) as a titrant. The sample was dissolved in distilled water, the murexide indicator was added, and titrated with complexon III solution until the color changed from orange to violet as a marker for the end point of the titration. Data analysis shows that the percentage of calcium lactate levels in replication (1) is 93.32%, replication (2) 101.60%, replication (3) 95.93%, replication (4) 103.78%, replication (5) 109.02%, replication (6) 87.87%, replication (7) 95.93% and replication (8) 100.95%, and the percentage obtained the average purity is 98.55%. However, replications 5 and 6 did not comply with the standards of the Indonesian Pharmacopoeia VI edition (94.0–106.0%). This research shows that the complexometric titration method is effective in determining calcium lactate levels with good accuracy, as long as it is carried out with appropriate procedures and strict control of the analysis conditions. 

Pharmaceutical Wholesalers or commonly known as PBFs are companies in the form of legal entities that have permits to procure, store and distribute large quantities of pharmaceutical supplies in accordance with the provisions of applicable laws and regulations. PBF must implement a quality system that includes quality risk management principles. An effective quality management system must include a Corrective Action and Preventive Action (CAPA) process to address deviations and prevent the same problems from occurring again in the future. The research was carried out by reviewing cases found by the Center for Food and Drug Monitoring (BBPOM) at PBF "X" and then continuing with an analysis of corrective actions and corrective actions that needed to be taken to overcome these cases of deviation. The results of the research show that the preparation of the CAPA by PBF PBF “X” has implemented most of the provisions contained in the CDOB guidelines well.

As life expectancy and the number of elderly people increase in many countries, the welfare of the elderly is becoming an increasingly important issue. In this context, the family plays an important role in improving the physical, mental and social quality of life of the elderly. This research aims to determine the role of the family in improving the welfare of the elderly. This research method uses a qualitative approach and involves literature study, data collection techniques using interview methods and literature research. This research discusses that the family provides important support for the elderly in terms of physical care, emotional support, economic resources and social involvement. However, from the research results, the author found that the elderly people interviewed felt that family members had limited time in terms of dividing their time between work and visiting and exchanging stories.

Considering the importance of the involvement of the younger generation in the democratic process, the KPU launched the "Goes To Campus, School and Islamic Boarding School" program as an initiative to bring young voters closer to the election process. Through this program, the KPU carries out outreach in various educational institutions, including campuses, schools and Islamic boarding schools, with the aim of providing a better understanding of voting rights, the importance of participation, and voting mechanisms. The research method used is a qualitative approach with data collection through interviews, observation and documentation studies. The research results show that this program has succeeded in increasing GEN-Z voters' awareness and interest in participating in the election, although there are still challenges in terms of access to information and understanding of the election process. It is hoped that this article will provide insight for the KPU and other stakeholders in designing more effective strategies to involve the younger generation in democracy.

Pertumbuhan industri coffee shop di Kota Surakarta menunjukkan peningkatan yang signifikan, sehingga memerlukan pengaturan perizinan usaha yang efektif untuk memastikan tata kelola yang baik dan kepatuhan terhadap hukum. Penelitian ini bertujuan untuk menganalisis implementasi perizinan usaha coffee shop, mengidentifikasi kendala yang dihadapi pelaku usaha, dan memberikan rekomendasi berbasis analisis yuridis. Metode yang digunakan adalah penelitian hukum normatif-empiris dengan pendekatan perundang-undangan, kasus, dan sosiologis. Hasil penelitian menunjukkan bahwa meskipun sistem Online Single Submission (OSS) telah diterapkan, masih terdapat kendala seperti masalah teknis pada sistem, kurangnya pemahaman pelaku usaha terhadap regulasi, dan ketidaksesuaian antara kebijakan pusat dan daerah. Oleh karena itu, diperlukan upaya perbaikan, termasuk optimalisasi sistem OSS, peningkatan sosialisasi regulasi, serta penguatan peran pemerintah daerah dalam pengawasan dan pendampingan. Sinergi antara pelaku usaha, pemerintah, dan masyarakat diharapkan dapat menciptakan ekosistem usaha yang lebih tertib dan berkelanjutan.

Perizinan usaha mikro, kecil, dan menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi lokal, terutama di Kabupaten Sukoharjo. Meskipun sistem perizinan telah disederhanakan dengan adanya kebijakan Online Single Submission (OSS), implementasi perizinan UMKM di Kabupaten Sukoharjo masih menghadapi berbagai kendala yuridis yang menghambat efektivitasnya. Kendala tersebut antara lain berupa tumpang tindih regulasi dan kurangnya pemahaman hukum di kalangan pelaku UMKM mengenai pentingnya izin usaha. Tujuannya untuk menganalisis implementasi perizinan UMKM di Kabupaten Sukoharjo dari perspektif yuridis, serta mengidentifikasi kendala dan solusi yang dapat diterapkan. Penelitian ini merupakan penelitian hukum normatif-empiris dengan pendekatan peraturan perundang-undangan dan pendekatan lapangan. Berdasarkan hasil penelitian, ditemukan bahwa penyederhanaan regulasi, edukasi hukum, dan peningkatan kapasitas layanan perizinan menjadi solusi yang dapat meningkatkan efektivitas perizinan UMKM di daerah tersebut.

The material object of this study is Engkau poetry by Muhammad Zuhri, while the formal object is semiotics by Riffaterre. In his theory, Michael Riffaterre, introduces two level of reading, i.e. heuristics (mimetic reading, based on the dictionary meaning, characterized by non-gramatical) and hermeneutic reading or retroactive reading (reading decoding process by searching models, matrix, hipogram: actual and potential to get a unity of meaning). The result of this study revealed that Engkau poetry in heuristics reading has not been found its unity of meaning, and it is still scattered and fragmented. In hermeneutic or retroactive reading, potential hipogram depicts the inner journey of the “Aku” lyrics from stagnant stage to the finding of bright spot stage. There are two monumental models in Engkau poetry.

Anti-corruption education is a strategic step in building the integrity of Indonesia's young generation, amidst widespread efforts to eradicate corruption which is detrimental to the economy and public trust. This service uses qualitative descriptive methods to explore the role of educational institutions in instilling anti-corruption values through innovative curricula and the use of digital technology. The aim of this journal is to increase awareness about the importance of anti-corruption education by utilizing digital technology, so that it can highlight the importance of anti-corruption education as part of a long-term solution to eradicating corruption, not just through law enforcement. This scientific work utilizes innovation by using digital technology, resulting in the finding that anti-corruption education can be successful with digital technology. This research provides a strong basis for education policies to strengthen anti-corruption culture systemically. The results of the service show that systemic integration of anti-corruption education can increase student understanding and build strong cultural integrity in the school environment..

Penelitian ini bertujuan untuk menganalisis penerapan metode tematik dalam pembelajaran bahasa berdasarkan perspektif siswa dan guru. Penelitian dilakukan melalui pendekatan kualitatif dengan melibatkan wawancara mendalam, observasi kelas, dan analisis dokumen. Hasil penelitian menunjukkan bahwa metode tematik mampu meningkatkan pemahaman siswa terhadap materi bahasa melalui integrasi berbagai keterampilan bahasa, seperti membaca, menulis, berbicara, dan mendengar, dalam konteks tema tertentu. Guru memandang metode ini sebagai strategi efektif untuk memotivasi siswa, meskipun terdapat tantangan dalam perencanaan dan pelaksanaannya, terutama terkait waktu dan sumber daya. Perspektif siswa mengungkapkan bahwa metode ini mempermudah mereka memahami materi dan meningkatkan partisipasi aktif dalam pembelajaran. Penelitian ini juga mengidentifikasi faktor-faktor yang memengaruhi keberhasilan implementasi metode tematik, termasuk kesiapan guru, kurikulum, dan dukungan fasilitas. Temuan ini memberikan wawasan penting bagi pengembangan pedagogi bahasa dan menyarankan peningkatan pelatihan bagi guru dalam penerapan metode tematik.

Penelitian ini bertujuan untuk menganalisis penerapan metode tematik dalam pembelajaran bahasa berdasarkan perspektif siswa dan guru. Penelitian dilakukan melalui pendekatan kualitatif dengan melibatkan wawancara mendalam, observasi kelas, dan analisis dokumen. Hasil penelitian menunjukkan bahwa metode tematik mampu meningkatkan pemahaman siswa terhadap materi bahasa melalui integrasi berbagai keterampilan bahasa, seperti membaca, menulis, berbicara, dan mendengar, dalam konteks tema tertentu. Guru memandang metode ini sebagai strategi efektif untuk memotivasi siswa, meskipun terdapat tantangan dalam perencanaan dan pelaksanaannya, terutama terkait waktu dan sumber daya. Perspektif siswa mengungkapkan bahwa metode ini mempermudah mereka memahami materi dan meningkatkan partisipasi aktif dalam pembelajaran. Penelitian ini juga mengidentifikasi faktor-faktor yang memengaruhi keberhasilan implementasi metode tematik, termasuk kesiapan guru, kurikulum, dan dukungan fasilitas. Temuan ini memberikan wawasan penting bagi pengembangan pedagogi bahasa dan menyarankan peningkatan pelatihan bagi guru dalam penerapan metode tematik.

The Madurese language, which is used by the Madurese ethnic community both on Madura Island and outside the island, has significant dialect diversity. The mobility of the Madurese people and interaction with the Javanese language on the island of Java resulted in a mixture of dialects, which influenced the formation of new vocabulary through morphophonemic processes. This research aims to analyze the affixation process in Madurese, especially the use of the prefixes {-e} and {-pa} in the Sekar Assre’ 4 textbook. In this research, the prefixes {-e} and {-pa} are analyzed based on form, function , and its meaning in the formation of verbs, adjectives and nouns. The research uses a qualitative descriptive approach with listening and listening methods, as well as data analysis techniques such as drop and replace. The research results show that the prefix {-e} and its allomorphs (e-, epa-, eka-) function to form passive verbs and adjectives, while the prefix {pa-} functions to form nouns, especially those related to certain professions or activities . It is hoped that this research can contribute to understanding the morphological structure of the Madurese language, especially related to the role of the prefixes {-e} and {-pa} in everyday communication and in learning Madurese in schools.

The implementation of promoting circumcision practices, the method used in the activity is the ABCD (Asset Based Community Development) method. This ABCD method emphasizes community assets and strengths compared to their needs or problems. The mass circumcision counseling program "Ceria: Healthy Steps Towards the Future" at the Sunan Giri University Surabaya (Unsuri) campus seeks to increase students' knowledge about the importance of reproductive health. In addition to discussing circumcision practices, this activity also teaches participants about the importance of circumcision from a religious perspective and health benefits. Although this program has had many beneficial impacts, some groups still have difficulty understanding and participating, and they continue to have concerns about its safety and effectiveness. As a result, this counseling is a valuable forum to discuss health issues, foster community cohesion, and raise awareness of the importance of reproductive health prevention. The success of this program is expected to be a stepping stone for broader health programs in the future and inspire children to actively participate in preserving their environment and health.