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The aim of this research is the need for a study and evaluation to determine the implementation of the motor vehicle tax sanction exemption program, supporting programs other than motor vehicle tax sanction exemption and how the motor vehicle tax sanction exemption program increases public awareness and compliance in paying taxes, so that income from the tax sector motorized vehicles can achieve the value targeted by the Provincial Government. This research uses a descriptive qualitative method by determining sources using purposive sampling techniques, namely decisions taken by research about who needs to be interviewed, when to make observations, or what documents or how many documents need to be studied. The data collection methods used were interviews, documentation, literature study and observation. This research uses data analysis according to Miles and Huberman where the stages are data reduction, data presentation, and drawing conclusions. The results of the research show that the policy in Governor Regulation (Pergub) Number 25 of 2021 dated 06 May 2021 concerning the motor vehicle tax sanction exemption program can work. smoothly according to the expected targets and realization, and effective in increasing public compliance and awareness in paying their taxes. Through other supporting programs, namely Samsat Siaga, Mitra Putra Bangsa, and D2D (door to door). These three programs really help increase public awareness and compliance in paying their taxes. And there is a policy of deleting people's vehicle data if they do not pay taxes for 2 (years), so that taxpayers are expected to be aware and obedient to carry out their obligations to pay taxes on time. 

This study aims to examine and evaluate the results of the implementation of an android-based labor payroll system. The purpose of this research is to find out the description of the system, application implementation, problems, and solutions on android-based payroll at Mitra Indo Agro. The results of the study obtained are used to evaluate the factors and parts of the payroll system for this android-based application that needs to be improved. This study uses a qualitative descriptive research method. Determination of informants using snowball sampling technique where the research subjects as many as 4 employees who are directly related to the android-based payroll process. Data collection techniques are through field studies consisting of interviews, observations, documentation, and literature studies. Data analysis techniques through data reduction steps, data exposure, data interpretation and drawing conclusions. The data validation technique uses source triangulation. The data presentation technique uses a program flow (flowchart) and fishbone diagrams (fish bones). The results of the research have shown that the Android-based GajiQ system helps provide large databases with the CRUD (Create, Read, Update, Delete) method , automate reports such as attendance recap, salary calculations, payroll history reports and make it easier to find labor data. The implementation of the Android-based GajiQ application can be a new medium of choice for companies to manage payroll in real time, quickly, and accurately that does not involve many parties in making payroll, payments, and payroll procedures. Problems found by the system are still bugs or crashes, error messages such as app force close appear. 

This assimilation can be a measure of success carried out by the correctional institution, because it is a process of increasing coaching based on the evaluation of previous coaching programs and has gone through certain assessments and has met the requirements set by the Correctional Team. The author is interested in the problem of assimilation guidance for prisoners at the Kedungpane Class I Prison in Semarang and the obstacles in the assimilation guidance program for inmates. This study uses a juridical empirical or sociological juridical approach. The results of the research and discussion are that assimilation is carried out for the development of prisoners in socializing in the community. In addition, Assimilation is also carried out in the context of tackling the Spread of Covid-19 that is currently hitting Indonesia. The obstacle in fostering the assimilation of prisoners is the lack of socialization to the community so that there are no third parties or people who are willing to accept and employ prisoners in the process of returning to society in a positive way.   Keywords : assimilation, Correctional Institution, convict .

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

This article discusses the importance of saving for basic students in Sawu Hamlet, Sumberjo, Lamongan, as a proactive step in building financial literacy from an early age. The main focus is to provide an in-depth understanding of the concepts of saving, money management and financial planning through an educational approach that is packaged creatively, interestingly and can be applied in everyday life. The results of this study provide insight into the effectiveness of this program in forming wise saving habits from an early age

Village-Owned Enterprises, hereinafter referred to as BUMDes, are an alternative to improving the regional economy in rural areas, and are usually managed by local residents, for education and training, BUMDes are of course tailored to the needs, so from the start you must know what needs are needed to realize success of BUMDes, training or education for villages that are about to establish BUMDes or do not have sufficient resources to establish BUMDes, so the education and training needed are basic accountants and how to establish BUMDes and the position of BUMDES has not been completely regulated in statutory regulations. existing or PERDEs (Village Regulations) on the basis of a Village Head Decree. The purpose of this study was to analyze the use of village funds in Banyuasin Kembaran Village in accordance with the PDIT Permendesa and to analyze what factors hinder the process of using village funds in Banyuasin Kembaran Village for BUMDes development.The form of research used is descriptive , with data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes in Banyuasin Kembaran Village. The results of this problem show that the human resources of the village apparatus are different, the development of the economic base in rural areas has long been carried out by the government through various programs. However, these efforts have not yielded the satisfactory results that we all wanted. Many factors contributed to the unsuccessfulness of these programs. One of the most dominant factors is too large a government intervention, as a result it inhibits the creativity and innovation of rural communities in managing and running economic machines in rural areas. 

Village development will not be separated from community participation because it is the primary beneficiary of development and becomes a development actor. This study examines exploring planning to participatory evaluation involving rural communities in evaluating village development programs. This makes it possible to provide feedback, monitor progress, and identify changes needed to implement development programs. The study used a qualitative approach, using primary data from interviews and relevant secondary data. The results of community research are included in village development planning through Musrembang. In the implementation stage of community development, they are also involved even though not all communities participate in the village development process. Participatory management in development in Liunggunung Village is in the infrastructure development approach and other fields such as health. The community is involved and contributes to infrastructure development and other fields. Community participation can lead to empowering rural communities, increasing their decision-making capacity, and strengthening social networks in communities. Communities involved in the decision-making and implementation of village development projects tend to have a higher sense of ownership of the project. The active participation of the community in village development has a positive impact on the sustainability of the program and the improvement of the community's quality of life. Community participation in village development is essential for sustainable development, community empowerment, and improved quality of life locally.    

Background: Implementation of the family planning program still faces several obstacles. Factors that cause PUS to be reluctant to participate in family planning include: In terms of service, up to now, there is still a lack of quality, as evidenced by family planning participants who stopped using contraception. As well as in terms of delivery of counseling, it puts forward rational, effective and efficient contraceptive choices. Research Objectives: to determine the relationship between family planning services and counseling on obstacles to the implementation of family planning programs in the Bajeng Community Health Center, Gowa Regency. Methods: This study used a Cross Sectional Study method. The sample in this study was PUS who did not participate in family planning. The sampling technique was purposive sampling. Data were processed using SPSS and descriptive and bivariate analysis using the chi-square test and presented in the form of a frequency distribution table. Results: This study shows that there is a relationship between family planning services and obstacles in the implementation of the family planning program where the p value is obtained. There is a relationship providing counseling to obstacles in the implementation of the family planning program where the value of p =, 000. This means that the p value <? (0.05) because the p value is less than 0.05. Conclusion: There is a Relationship between Family Planning Services and Counseling Providing Against Barriers to Implementing Family Planning Programs in the Work Area of the Bajeng Community Health Center.  

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.