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State-Owned Enterprises (BUMN) are companies owned by the state, where their capital comes from state assets that are separated for the purpose of generating state revenues. Unlike private companies, BUMN are not solely focused on profit-seeking but also have an essential role in fulfilling government duties, such as implementing policies for distributing subsidized goods to the public. This dual role means that BUMN are not only subject to the provisions of corporate law, as regulated in Law No. 40/2007 on Limited Liability Companies, but also bound by general administrative law. As a result, the concept of BUMN has evolved beyond merely a profit-driven state enterprise. It has become a public law entity responsible for formulating and implementing policies in the area of public services, which benefit the society at large.This legal research uses a combination of a statutory approach, conceptual approach, and case approach to explore the legal status of BUMN. The findings indicate that BUMN, in carrying out their activities, serve as public law entities, with nearly all of their business operations involving aspects of public services. Thus, BUMN should be understood as state administrative agencies or officials. Additionally, any financial losses incurred by BUMN are regarded as state financial losses under the relevant laws and regulations, emphasizing the interconnection between the state and BUMN in their implementation of public duties and services.

President Goodluck Jonathan established the Presidential Committee on Rationalization and Restructuring of Federal Government Parastatals, Commissions, and Agencies in August 2011 in an effort to reduce the growing cost of government. The committee, led by Stephen Orosanye, the former Head of the Civil Service of the Federation, produced a report that included various recommendations, some of which have caused uncertainty and anxiety among government workers. The committee reviewed existing legislation and noted in the report that "Nigeria's average cost of governance is considered to be among the highest in the world." All branches of government must work diligently to reduce operating costs if the cost of governance is to be lowered. The report suggested reducing the 263 agencies to 161, with additional recommendations: 38 agencies should be abolished, 52 merged, and 14 transferred back to departments within relevant ministries. It is estimated that around 30,000 people work in these agencies and parastatals, though the exact figures vary. However, it is still unclear how the National Assembly will accept these proposals, given that most of these institutions were established by legislation. Orosanye’s Report has attracted more criticism than support, based on public opinion reflected in the media. The aim of this research is to investigate the impact of high governance costs on Nigeria's socioeconomic sectors.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.  

This research aims to describe government cooperation in handling the clean water crisis. With a qualitative descriptive approach, the research uses data collection techniques through interviews, observation and documentation. The results of the analysis relate to handling the water crisis by the government, NGOs and the community, making infiltration wells and greening the area around the springs. Regarding power and coercion, he emphasized that there has not been good cooperation between institutions, but each institution has its own participation in handling the water crisis, such as carrying out traditional rituals, using village funds to manage the water crisis, but there are problems such as, there is no good collaboration, management is still based on secular ego, participation between government, private sector and society is still limited. The crisis shows that every government and non-government institution, and the community, has a way to be involved in managing the drinking water crisis, such as coordinating with various parties, creating joint discussions involving the entire government and community, managing rivers, and cleaning water sources. The conclusion of the research is that there is good cooperation between government and non-government institutions starting from the community, village government, district sub-district through related agencies.

Preschool children are those aged between 3-6 years. Eating behavior disorders that occur in children, such as picky eating, significantly impact their nutritional status, which is related to their growth and development. One of the eating problems in children, particularly in preschoolers, is picky eating, which affects their nutritional status. This study aims to determine the relationship between picky eating and nutritional status in preschool children at RA. Al-Hidayah in Surabaya. This research is quantitative with a cross-sectional approach. The respondents of this study were 40 children. Data collection techniques included self-administered questionnaires and measurements of height and weight. The instruments used were questionnaires, digital scales, and microtoise. Data analysis in this study used the Spearman rank correlation test with proportional random sampling. The results showed that 58% of subjects experienced picky eating. Most of the subjects in this study had normal weight, normal height, and good nutritional status. The analysis results indicated a significant relationship between picky eating and nutritional status based on weight-for-age (p-value = 0.019). However, there was no significant relationship between picky eating and nutritional status based on height-for-age (p-value = 0.619) and weight-for-height (p-value = 0.176). In overcoming the problem of picky eating, it is recommended for agencies to provide education or nutritional counseling to parents and caregivers so that they can implement appropriate parenting styles and pay attention to children's nutritional needs properly.

Rapid developments in digital technology have increased the complexity of cybercrime and posed new challenges in its detection. Unlike traditional crimes, evidence in cyber cases relies on electronic evidence that has special characteristics, such as digital formats that are susceptible to change, storage on remote servers, and connections to aspects of digital forensics. The aim of this research is to analyze the evidentiary mechanism in cybercrime cases based on the Criminal Procedure Law (KUHAP), the Electronic Transaction Information Law (UU ITE) and other related laws and regulations. The research methodology used is normative law with case studies of legislative approaches and court decisions regarding the validity of electronic evidence. The study found that although electronic evidence is recognized as valid evidence in Indonesia's criminal justice system, obstacles to its implementation remain, including inconsistent legal interpretations, a lack of operational standards for digital forensic investigations, and limited human resources in law enforcement agencies. Therefore, to ensure the validity of evidence in cyber crimes, it is necessary to harmonize laws and regulations, increase the capacity of law enforcement officials, and strengthen cooperation between institutions.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

This study aims to describe and analyze: the role of the Surabaya Special Class I Immigration Office to prevent Illegal Indonesian Workers and what are the obstacles and efforts made.  The research method to be used is qualitative descriptive.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informant is the Head of the Suarabaya Special Class I Immigration Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study show that the Surabaya Special Class I Immigration Office has a role as a regulator carried out by providing understanding and socialization to the public about the dangers of illegal migrant workers who will not get legal certainty in their placement areas. As a regulator, immigration supervision of Indonesian citizens is carried out when applying for travel documents, either out or into Indonesian territory or being outside Indonesian territory. As a facilitator, providing Travel Documents of the Republic of Indonesia (DPRI) to every citizen who will travel abroad as long as there are no burdensome things. The obstacles faced are Indonesian Prospective Workers who still often forge documents, still often abuse Travel Documents, lack of awareness of Indonesian Prospective Workers in compliance with Immigration documents. Some of the efforts taken include regular Counseling and Education, Pre-Immigration Consultations. Strengthening Cooperation with Recognized and Licensed Official Placement Agents. Strict Monitoring and Supervision of activities related to immigration. Strict Law Enforcement on placement agencies or prospective migrant workers involved in non-procedural practices. Collaborate with relevant agencies such as the Ministry of Manpower, the police, and migrant worker protection agencies to exchange information and support comprehensive prevention efforts such as the Indonesian immigration security agency.

This paper explains the comparison of manual port service system to the Online Harbor Master system. The method used in this study is field research. The author conducted direct observations and interviews with the company and library research where the author obtained material or paper materials from books in the library or other reading sources related to the topic taken. The Online Harbor Master System is an open and neutral electronic portal to facilitate the exchange of data and information on port services quickly, safely, neutrally and easily which combines with related government agencies, port business entities and logistics industry players to improve better port competitiveness globally. The purpose of this study is to determine the comparison of manual port service to the Online Harbor Master System. The comparison between the manual system and the Online Harbor Master System is that manual work takes a lot of time and money. All activities must be done directly or face to face to the Harbor Master. Factors that influence are the amount of time and costs incurred, for example, applications are still manual, the queue for applications still comes to the Harbor Master or face to face, still uses a lot of paper, and all applications are not in one system. In the service process using the Online Harbor Master System, the effect felt is more efficient and makes it easier for agents to enter data on ships that want to enter the port.

The aim of this research is to find out how to improve population administration services in Buleleng Regency through the use of the Aku Online-NG website which will be implemented in 2022, where in its implementation there are still several obstacles. Using qualitative descriptive research. Data sources are primary data and secondary data. The data collection techniques used were interviews, documentation and observation. Data analysis techniques are data reduction, data presentation and drawing conclusions. The problem in this research is in the form of public complaints about the variety of features and performance of the Aku Online-NG website. The theory used is e-government with a service quality measurement method called egovqual. Guided by the Presidential Regulation of the Republic of Indonesia Number 95 of 2018 concerning Electronic-Based Government Systems. Based on the research results, it can be concluded that in the ease of use dimension, the department has provided very good convenience and the community has also made things easier with this innovation. The reliability dimension shows good results which can be seen from the opinions of the public who feel this website is very reliable. The trust dimension has been implemented well, where the security of public data is guaranteed with the JSON Web Token (JWT) security system. The content & appearance of information dimensions have not been running optimally due to the lack of service features related to the movement of families from outside the district to within the district. In the dimension of functionality of the interaction environment, it is not yet fully maximized because some people still feel that filling out forms is rather difficult through online-based services. Then the last dimension, namely citizen support, has gone quite well, but there are still shortcomings, namely the lack of outreach carried out by the department to the community. It is hoped that the results of this research can be utilized as needed by relevant agencies and for further research.

The Community Service Program (KKN) in Sukosari Village, Jumantono District, Karanganyar Regency, which will be implemented in August 2024, aims to overcome the problem of community service by focusing on preventing stunting and empowering MSMEs. The main problems identified include the high rate of stunting among children and limited knowledge and support for local MSME actors. The main aim of this activity is to increase public awareness regarding the importance of nutritious nutritional intake to prevent stunting, strengthen the branding of MSME products, and ensure that these products meet legality standards through the creation of a Business Identification Number (NIB) and halal certification. The method applied includes several strategic steps, namely making complementary food products in the form of spinach nuggets and fruit salad which are aimed at meeting children's nutritional needs and reducing the risk of stunting. In addition, information signs on stunting prevention were installed in strategic locations such as posyandu and village halls to increase public awareness. To support MSMEs, the KKN team also designs label and banner designs aimed at increasing the attractiveness and professionalism of products, as well as providing assistance in creating NIBs and halal certification so that MSME products can meet regulatory standards. The results of this activity show an increase in public knowledge regarding the importance of nutritious food and preventing stunting, as well as an increase in the ability of MSMEs to manage and market their products. MSME players benefit from new designs that increase the attractiveness of their products, as well as legality that expands market access. Qualitatively, this activity involved the active participation of 40 women in socialization and 15 MSME actors in the design and certification process, with full support from village officials and related agencies, which ensured the success and sustainability of the program.

Financial accountability reports are one of the important elements in the implementation of the budget in government agencies, including the South Sumatra Provincial Education Office. However, the process of preparing financial statements is often hampered by challenges in terms of data efficiency and accuracy. This study aims to design an effective management system in the preparation of financial accountability reports at the South Sumatra Provincial Education Office. This system is expected to minimize human error, speed up the process of preparing reports, and ensure openness in budget management. Using an information technology-based approach, this research develops an integrated management system application, which includes the process of data input, verification, and transparent financial reporting. The results of this study show that the proposed system is able to increase efficiency and accuracy in the preparation of financial accountability reports.

Examination of a criminal case in a judicial process essentially aims to find the material truth, namely the complete truth of a criminal case by applying the provisions of criminal procedural law honestly and in a timely manner with the aim of finding out who the perpetrator is who can be charged with committing something. violation of law. Making a post mortem et repertum gives the full duty to the doctor as an implementer in the field to assist the prosecutor in determining the direction of the charges that will be brought against the defendant, as well as assisting the judge in finding the material truth in deciding the criminal case. This research includes normative legal research, so the legal materials used are primary, secondary and tertiary legal materials. The technique for collecting legal materials that will be used as a source in this research is library research, namely collecting legal materials by reading statutory regulations, official documents, journals, articles from the internet, and other literature that is closely related to The issues discussed are based on secondary legal materials. The presence of the Pretrial Institution provides a warning that law enforcers must be careful in carrying out their legal actions and every legal action must be based on applicable legal provisions, meaning that they must be able to exercise restraint and distance themselves from arbitrary actions. Thus, it is clear that organizing pretrial proceedings is not an easy task considering that the activities of one law enforcement agency to assess and test the work patterns of other law enforcement agencies is definitely work that must be carried out carefully and mastering all law enforcement mechanisms. The judiciary in Indonesia, one of whose tasks is to examine laws against the constitution, is what we often call judicial review. This judicial review is carried out to protect the rights of citizens who feel disadvantaged by the enactment of a law. In this case, what concerns the author is the judicial review of article 77 of the Criminal Procedure Code, which in this article is felt to be detrimental to someone who is designated as a suspect by investigators, because the article does not regulate the determination of suspects as pre-trial objects.

This study aims to analyze the investigation of narcotics crimes conducted by the Mojokerto City Police in accordance with the provisions of Article 114 in conjunction with Article 112 of Law Number 35 of 2009 concerning Narcotics. These articles regulate the threat of criminal penalties for drug dealers and users, and provide a legal basis for law enforcement officers in carrying out the investigation process. This study uses a normative legal method with a statutory approach and case analysis. The results of the study indicate that the investigation at the Mojokerto City Police has attempted to comply with applicable legal provisions, but there are obstacles such as a lack of competent human resources, obstacles in collecting evidence, and challenges in implementing rehabilitation for drug users. This study recommends increasing the capacity of investigators through training, optimizing cooperation with related agencies, and implementing more transparent and accountable investigation procedures.

Smoking can cause socio-economic problems, health issues, and even death. The activity aims to improve the understanding and skills of UKS mentor teachers about the importance of smoke-free areas (KTR) and smoking cessation efforts in schools, as well as follow-up on the implementation of KTR in schools with the Public Health Center. The intervention was carried out through a one-day training with lecture and question-and-answer discussion methods. The target of this activity was UKS mentor teachers at the junior high school level and PTM officers from the Public Health Center as many as 32 participants. The results of the activity: 1. Increased knowledge and awareness of teachers about the negative impacts of smoking on health, as well as creating a smoke-free environment in schools. 2. Changes in attitudes and behavior with a commitment from teachers not to smoke and strengthening the smoke-free policy program. 3. Increased student involvement in peer support programs for anti-smoking campaigns in the school environment. 4. Establishing cooperation between schools, parents, communities, and health agencies to create an environment that supports a healthy lifestyle. 5. The existence of a monitoring and evaluation system for student development in avoiding smoking and the impact of the UBM program in the school environment. 6. Improved health and quality of life by reducing the number of students and teachers who smoke, thereby creating a healthier and more conducive school environment for learning. These impacts are expected to contribute to efforts to improve health and well-being in the school environment and build a healthy living culture among students and staff.

The development of community-based tourism in Situ Rancabala, Cimari Village, Cikoneng District, Ciamis Regency has not been carried out sustainably. The purpose of this research is to provide encouragement and motivation to the village government and community in developing the tourism potential of Situ Rancabala, Cimari Village, Cikoneng District, Ciamis Regency. The method used is a qualitative research method with a descriptive approach. Then the data collection techniques in this study were carried out through observation, interviews and documentation. While the data processing techniques in the study were carried out by data collection, data reduction, data presentation and conclusion drawing. The results of the study show that the development of Situ Rancabala's potential in Cimari Village, Cikoneng District, Ciamis Regency has been quite good, this can be seen from the Village Government which continues to make development progress every year, has collaborated with various government agencies. In addition, there are already facilities around Situ Rancabala such as homestays, although they have not been able to operate. The obstacles faced by the Cimari Village Government in developing the potential of Situ Rancabala in Cimari Village are: lack of involvement from the private sector or entrepreneurs who are expected to increase capital for the development of Situ Rancabala. To overcome these obstacles, the Cimari Village Government is making various approaches to related agencies and the private sector to increase collaborative cooperation in helping to develop Situ Rancabala.

Implementing disaster management is a series of efforts that include establishing development policies that are at risk of disasters, disaster prevention activities, emergency response and rehabilitation. Currently several areas in Tanjungpinang City have the potential for flooding, only the Tanjungpinang City District and Bukit Cermin sub-district are free from flooding. According to him, there are many causes of waterlogging, such as inadequate drainage, rubbish blocking ditches, and housing that does not have drainage channels, the water drainage system needs to be repaired. The flow of water in the drainage must be clear so that it does not overflow onto the roads and into residential areas. The aim of the research is to determine the efforts made by the local government in dealing with floods in Tanjungpinang City. Then in this research the researcher refers to Ndraha (Labolo, 2010:36). The method in this research is that the author uses a qualitative descriptive research type using interview and observation data collection techniques. Based on the research, it can be concluded that the Regional Government in Flood Management in Tanjungpinang City has played a role. The following research results show that the government's role as a regulator is by making rules or regulations in disaster management, which are stated in the Tanjungpinang City Regional Regulation (PERDA) Number 03 2016 concerning the Implementation of Disaster Management. The role of the dynamist is to provide intensive and effective guidance and direction to agencies and communities related to disaster management. The government's role is as a facilitator by carrying out prevention efforts and providing facilities due to the impact of flooding.

This research aims to find out how the relevant regulations and governments in Indonesia and Malaysia work to protect consumers of open banking applications. The type of research used is normative legal research, prescriptive and applied in nature using deductive syllogism reasoning method analysis. The approach used is a statutory approach (statue approach) and comparative approach with primary legal materials including various types of laws and regulations regarding consumer protection in Indonesia and Malaysia, as well as secondary legal materials including books, journal articles, and official documents. The results show that there are differences in consumer protection in Indonesia and Malaysia which are analyzed through 4 (four) indicators, namely consumer protection regulations, consumer protection law enforcement agencies, consumer dispute resolution mechanisms, and open banking supervisory institutions.

Currently, people are beginning to realize that housewives actually have a role in moving the wheels of the economy and are able to achieve financial prosperity. This study uses an explanatory approach. The population in this study is female MSME actors in Bantul Regency under the guidance of related agencies. The sample in this study is 99 samples. Hypothesis testing is carried out in two stages. The first stage is testing the instrument by testing its validity and reliability. The next stage is hypothesis testing. then Mediation Test. The analysis tool using Smart PLS. shows that Income intention plays a role in influencing Financial Well-Being with a P-Value of 0.002. In addition, Income intention affects Household Behavior with a P-Value of 0.001. Household Behavior has an effect on Financial Well-Being with a P-Value of 0.000. and the mediation test showed that household behavior was able to mediate the relationship between the ability of Income intention in achieving Financial Well-Being. In addition, if a person's Income intention is balanced with the ability to control household behavior in controlling finances and saving, it will have a good impact on Financial Well-Being.