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Regional development planning involves the Regional Development Planning Agency, which is an institution that supports regional development within its area of ​​authority. Bappa's responsibility is to provide technical regulations for services and development strategies. The purpose of this research is to determine the impact of performance on Bappa Medan. Research that focuses on the effectiveness of this role is descriptive and qualitative. Interviews with workers in the regional equipment and infrastructure sector were used as a data collection method. Secondary data was obtained from books and articles discussing the impact of Bafeda in Medan. Based on the research results, Bapeda's performance in Medan has not been completely successful.

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

The younger generation is the foundation and capital of the nation's development. For this reason, parents, educators and the government are expected to seriously provide the best education for them. The reality is that all citizens, local governments, families and parents are obliged and responsible for providing protection and guaranteeing the fulfillment of children's human rights in accordance with their duties and responsibilities. Legal rules regarding bullying against children have been regulated by the State in the form of laws, meanwhile, a clear understanding of bullying is not yet owned by some adolescents both within the school environment and outside the school environment. Even though acts of bullying can harm other people and can even cause the loss of the future of a child who is a victim of this act. For this reason, the Serang Raya University Service Team is interested in carrying out community service activities for students of SMP Negri 2 Cikeusal Serang which in this case is given in the form of "Socialization of the Dangers of Bullying for Mental Students". using several methods including delivering material directly or lectures, sharing, discussions, questions and answers, and dialogue. The results obtained from the Socialization of the Dangers of Bullying for students' mentality are: the results of this dedication show that students' knowledge about stopping bullying increases, increase knowledge and understanding of legal regulations related to bullying, the impact of bullying.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.  

Along with the development of science and technology that is very fast and increasingly widespread, the need for comfortable, safe and fast transportation facilities is very much needed by transportation users, especially in the use of air transportation, in ensuring the safety of flights at airports is an obligation for all personnel. Aviation security, especially those on duty at the Screening check-point to carry out their duties correctly and consistently according to the instructions contained in the applicable regulations. Airport security officers play an important role in terms of security for passengers providing the best service in order to meet passenger expectations or satisfaction, the purpose of this study is to find out what the role is and to find out what the obstacles and solutions are from the aviation security unit in handling passenger luggage that endangers flight securit. This study used qualitative research methods. Data collection techniques in this study were interviews, observation, and documentation. The techniques used in this study were data reduction, data presentation and conclusions/verification. Through sources, namely Mr Wawan senior Avsec, Mrs Galuh senior Avsec and Mrs Citra junior Avsec. From the results of the research that the author has done, Aviation Security plays an important role in ensuring security for users of aviation transportation services, and in carrying out their duties in accordance with the applicable Standard Operation Procedures (SOP), and always coordinating with related parties, then for the constraints face, namely from limitations in terms of the availability and quality of the technology used for inspection of passenger luggage. Although there are a variety of detection equipment, sometimes the technology may not be sophisticated enough or capable of accurately detecting objects that are a real flight hazard. Then in handling the problem the airport must improve the limited technology availability system for checking passenger luggage, sometimes the technology may not be sophisticated enough or unable to accurately detect objects that are indeed dangerous to flights

The purpose of writing this research is to find out the regulation of kasapekang sanctions and the implementation of kasepekang sanctions imposed on residents in Dewasana Traditional Village based on the perspective of Human Rights (HAM). The research that the researcher conducted was empirical research using a statutory approach, case approach, facts and comparisons. The results of the study show that the regulations that guarantee the existence of customary law communities are regulated according to Indonesian positive law in the 1945 Constitution article 18b paragraph 2 and also village awig-awig, especially the Dewasana Customary Village related to kasapekang sanctions are regulated in the village awig-awig in pawos 69. Kasepekang sanctions when viewed from a human rights perspective can lead to human rights violations because they are contrary to the formulations in the 1945 Constitution. For the implementation of kasepekang sanctions imposed on residents of Desa Adat Dewasana, it has been carried out in accordance with awig-awig pawos 69. In its implementation, the stage of imposing sanctions is considered quite mild, but it can also cause human rights violations.

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management  and applicable regulations since one type of accountability  report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).

The aim of this publication is to clarify the legal relationship between parties involved in peer-to-peer lending as well as legal protection in the event of default. This research uses a method known as normative legal research or library law research, where secondary data or library materials are used as source material. In addition, this page explains in general the P2P lending model, rules, P2P lending arrangements in Indonesia, and consumer legal protection. Based on this research, it is known that the parties involved in P2P lending have power relations, loan agreements, and cooperation agreements. Depending on the cause of default, the lender or P2P Lending provider may be liable for default risk. Although illegal P2P lending is not subject to OJK regulations, legal P2P lending businesses are regulated by the Financial Services Authority (OJK) and must comply with OJK regulations. Subjective terms are violated by loan agreements signed through illegal P2P Lending, allowing requests for cancellation in court.  

In the partnership agreement between PT. GO-JEK Indonesia with online motorcycle taxi drivers does not meet the principle of balance. The principle of balance which is intended to harmonize legal institutions in agreements known in civil law which has the aim of making the agreement equal or balanced. This study aims to determine the legal consequences of not fulfilling the principle of balance in the partnership agreement between PT. GO-JEK Indonesia Bali Branch With Online Ojek Drivers. As discussed in this study are the legal consequences and legal protection of agreements that do not meet the principle of balance in the partnership agreement between PT. GO-JEK Indonesia Bali Branch with online motorcycle taxi drivers. The research method in this study is a normative research method, which is a legal research library by reviewing regulations and theories of experts related to the problems discussed. After doing the research, it was concluded that the result of the partnership agreement between PT. GO-JEK Indonesia Bali Branch with online motorcycle taxi drivers creates an imbalance between the rights and obligations of the parties. And GO-JEK in resolving problems that cannot be carried out through deliberation is allowed to take legal action by bringing the dispute to a court that has been determined by GO-JEK, namely the South Jakarta Court, but with the determination of the Court by GO-JEK, it can be difficult for partners who live outside city or far from the Court.  

This study aims to determine the contribution of the government and society in Alor in preventing water pollution in Kali Lipa. Kali Lipa is one of the rivers in Alor which only has a little running water with very dense piles of garbage. The research location is in Lipa, Kalabahi Tengah sub-district, Teluk Mutiara sub-district, Alor district. The data in this study were obtained through field research. Field research was carried out using direct research. The results showed that environmental data to maintain environmental health and social conditions in the field had not been served. In addition, the research results show that the water conditions in the field research contain pollutants. However, the government and the community have not contributed enough to reduce the impact of pollution in the river. In this case, it is necessary to contribute laws and regulations to reduce water pollution.                                                                                                                            

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

This study aims to find out how far the implementation of the Pangandaran Regency Regional Regulation Number 5 of 2015 concerning the Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency, what are the obstacles and to find out what efforts have been made by the Pangandaran Regency National Amil Zakat Agency to overcome these obstacles . The Pangandaran Regency National Amil Zakat Agency, hereinafter referred to as Regency BAZNAS, is an institution that carries out national zakat management in Pangandaran Regency. BAZNAS Pangandaran Regency is a Zakat Management organization formed by the Government with the task of collecting, distributing and utilizing zakat in accordance with Islamic religious provisions and applicable laws and regulations. In this study the method used was a qualitative approach with data collection techniques using observation and interviews. From the results of the research and discussion, it shows that the implementation of the Regional Regulation of Pangandaran Regency Number 5 of 2015 concerning Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency has not been carried out properly. This is evidenced by the lack of effective communication between the BAZNAS of Pangandaran Regency and the Regional Head as a political position as well as the regional Secretariat whose job is to assist regional heads in formulating policies and coordinating regional offices and regional technical institutions. The absence of strict sanctions from the regional head to civil servants who do not comply with these regulations has hindered poverty alleviation from Zakat, Infaq and Shodaqoh funds collected by BAZNAS. Zakat, Infaq and Shodaqoh carried out by BAZNAS did not reach the target, as a result the assistance distributed by BAZNAS tended to be consumptive funds with little value. Lack of quality and quantity of Human Resources for BAZNAS Pangandaran Regency, so when the aid funds were channeled for business capital assistance, BAZNAS Pangandaran Regency did not provide assistance and utilization of beneficiaries, so that the funds received were ultimately not optimal for poverty alleviation, and led to when the business capital runs out, in the end the business closes.

This study aims to identify and analyze the causes and legal consequences of falsifying a health certificate or a Rapid Test Covid-19 letter. This research is included in descriptive empirical research with data collection carried out through document studies and interviews, and is supported by primary legal materials in the form of applicable regulations and related to forgery of rapid test letters, secondary materials of law books and also legal journals related to forgery of letters rapid test. The data collected through research was analyzed qualitatively by arranging existing sentences so that they were easy to understand. The results of this study indicate that the factors that cause rapid test letter falsification are economic factors, time factors, factors of someone who wants to pass to travel outside the region, factors of intention and opportunity. The application of sanctions for perpetrators of crimes in the form of document forgery is generally regulated in the Criminal Code in Article 263 paragraph (1), so that criminal sanctions for perpetrators of forgery of rapid test letters are punishable by a maximum penalty of 6 (six) years in prison.

The covid-19 pandemic in Indonesia is part of the 2019 coronavirus disease (covid 19) pandemic that is currently taking place throughout the world. During the Covid 19 pandemic there was a system change at Pattimura Ambon Airport, especially in the AOCC unit, namely a change in online system services. The purposes of this study are 1) To determine the impact that the covid pandemic has had on performance at the Airport Operational Control Center (AOCC) unit. 2) To see the positive and negative values ​​due to the impact of the covid pandemic on the Airport Operational Control Center (AOCC) at Pattimura Ambon International Airport. This study uses a qualitative method. The instruments used were the researchers themselves supported by the results of interviews, observations and documentation with supporting documents from the AOCC and the air transport unit at Pattimura Ambon International Airport. To answer the formulation of the research problem, the researcher conducted 3 stages of analysis consisting of data reduction, data presentation, and drawing conclusions. The results of this study show that the Covid pandemic has had a huge impact on airport services because this pandemic has required the government to issue regulations that greatly impact AOCC service activities because it results in changes to the work system so that it also has an impact on the performance of AOCC service officers. This is also related to the solution set by the Airport Operational Control Center Unit, namely changing their work system in providing services to passengers. Previously, Customer Service Staff provided services to passengers directly, so during the pandemic this was changed through a monitor screen. Not only that, the Airport Operational Control Center Unit also changed the working hour limit which was originally until 08.00 Wit. during the pandemic, the limit of working hours for AOCC was only until 04.00 Wit. coupled with the change of staff every day alternately.

Conventional Ojek is one form of alternative transportation in Indonesia. Sikka Regency has rapid development in all sectors and has several airports and ports to support the movement of people and goods. Conventional ojek meets the biggest competitor, namely the emergence of online ojek. Although various competitors appear conventional ojek in Sikka Regency is still the main choice of public transportation mode. This study analyzes the effect of service quality and price on consumer satisfaction of students who use conventional ojek services at Nusa Nipa University. The population in this study were all students who use conventional ojek at Nusa Nipa University. This study uses purposive sampling method, namely the technique of determining the sample using certain considerations with the number of respondents 100 people. The research instrument used a questionnaire with the data collection technique used was to use a Likert scale and analyzed using SPSS 25 software. The results show that partially service quality has a significant effect on customer satisfaction. Price has a significant effect on customer satisfaction. Simultaneously service quality and price have a significant effect on customer satisfaction. Conventional ojek has become a means of transportation that is needed by people in Maumere city. Government advice needs to take care of legalization, conventional ojek data collection, infrastructure management and price regulations and to ojek drivers pay attention to safety, comfort and completeness of vehicles.  

The development of technology today makes humans coexist with technology. Many human activities can be carried out through the internet network. One of them is the presence of the metaverse which is a technology that contains virtual interactions, digital objects, and decentralized humans from various platforms. Metaverse is used by many people as a medium for buying and selling transactions. Metaverse users generally sell their products in the form of NFTs. Various well-known brands have started promoting their products through the metaverse. The emergence of well-known brands in the metaverse is an opportunity for irresponsible parties to infringe brand rights. As was the case in Ryder Ripps v. Yuga Labs. Pollution, imitation, obscuration, and so forth of well-known trademarks are carried out by irresponsible parties. One of them is the doctrine of Trademark Dilution. Trademark dilution is the unauthorized use by other parties that can weaken the quality or characteristics of a trademark. This makes the question of how the protection of trademarks in the virtual space of the metaverse and what legal action can be taken when there is a violation of trademark rights. Not many countries have regulated the protection of digital trademarks specifically against trademark dilution, as well as Indonesia. This research will be conducted using a non-native juridical approach method with legal sources in the form of laws and regulations, international agreements, theories, and legal rules. The focus of this research is how metaverse with the platform in it can protect the trademark with the terms and conditions agreement of account users in the platform. The result of this research is that brands can be protected against infringement of rights to the brand as well as brand dilution by referring to the terms and conditions of account users listed in the platform. In addition, the legal action that can be taken is to file a lawsuit as determined by the platform and the removal of related content.

The purpose of this study is to analyze the implementation of community participation in the application of Gorontalo District Regulation Number 04 of 2014 concerning the Control of Livestock in Ilomata Village and the factors that influence it. The research method used in this research is empirical legal research. The results of this study indicate that the implementation of community participation in the Implementation of Regional Regulations of Gorontalo Regency Number 04 of 2014 concerning Controlling Livestock in Ilomata Village has not been optimal because socialization in the formation and implementation of regional regulations has not been thorough and breeders have not fully known and understood these regional regulations. Enforcement of regional regulations is also not fully optimal and the provision of livestock facilities is inadequate.

Indonesia is an archipelagic country that has many outer islands which are directly adjacent to neighboring countries. Indonesia's outermost areas have high potential for marine resources so that they are used by Indonesian traditional fishermen as a source of income to support their families. BPS noted that there are 17,001 islands scattered throughout Indonesia. In preparing this article, the author used a normative juridical approach which was carried out through literature study by examining primary and secondary legal materials. Whereas for data analysis using qualitative juridical analysis that is descriptive based on principles, theories in international law. never protested the British claim of ownership of the sand islands. In 1974 the governments of Indonesia and Australia signed an MoU which stipulated that Indonesian traditional fishermen were permitted to fish. There are three important things that must be done by Indonesia-Australia, in order to get rid of fishing disputes by Indonesian traditional fishermen in Australia, namely strengthening national regulations, especially on the Exclusive Economic Zone maritime boundary agreement, secondly restoring the rights of traditional fishermen on sand islands. and the third is an agreement between the governments of Indonesia, Australia and Indonesia in setting sea boundaries.

The purpose of this study is to find out and describe the Implementation of the Zoning System Policy for New Student Admissions (PPDB) at the Junior High School Level in Karimun Regency, especially at SMP Negeri 1 Karimun and SMP Negeri 4 One Cliif Roof. This study uses a qualitative descriptive method with primary and secondary data sources. The theory used in this study is the Van Metre Van Horn Theory with six indicators: policy measures or objectives, resources, implementing characteristics, attitudes/dispositions, inter-organisational communication, social environment, economy, and politics. The study's findings are as follows: (1) the size and objectives of the zoning system policy at SMP Negeri 1 Karimun and SMP Negeri 4 Satu Atap Tebing have been operating in accordance with the established regulations even though the standards of success are not appropriate. (2) HR has already established quantity and quality but there are still facilities such as classrooms that are damaged. (3) the executors comprehend and perform their duties in accordance with the rules in a strict and disciplined manner; and (4) there are still pros and cons from the community, so far the executors have been very elpful in implementing the zoning system. (5) There has been inter-organizational communication; nevertheless, posters and socialisation have not all been dispersed equally. 6) From a societal standpoint, the general populace still doesn't understand computers. It has been operating in accordance with its objectives from an economic and political standpoint. The study's findings indicate that the PPDB zoning system has been implemented at SMP Negeri 1 Karimun and SMP Negeri 4 One Cliif Roof Tebing in accordance with Permendikbud Regulation Number 1 of 2021 and the technical guidelines established by the Regent of Karimun Regency prior to the start of new student admissions.