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The phenomenon of nikah siri and underage marriage in Indonesia reflects complex legal and social challenges. Although Law No. 1/1974 and its revision through Law No. 16/2019 have set the minimum age for marriage at 19 years, the practice remains widespread, particularly in rural areas. Nikah siri, which are not officially recorded, are often performed for economic reasons, ignorance of the law, or social pressure. As a result, couples and children from these marriages face legal uncertainty, such as difficulties in obtaining birth certificates, inheritance rights, and legal protection. This research uses normative legal research methods. Isbat nikah emerged as a solution to legalize unregistered marriages, including for underage couples. However, this mechanism poses a dilemma: on the one hand it provides legal protection for couples and children, but on the other hand it opens a loophole to legitimize child marriages that violate the principles of child protection and gender equality. The role of the Religious Affairs Office (KUA) and Religious Courts is crucial in enforcing the law and preventing abuse of isbat nikah. Through this research, it is recommended that regulations be tightened, communities educated and KUAs strengthened to ensure harmony between formal law and community needs, while still protecting children's rights.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

Akuntansi Pemerintahan, sistem yang terstruktur untuk mengelola seluruh transaksi keuangan yang terjadi dalam entitas pemerintahan, mulai dari tingkat pusat hingga daerah. Proses ini melibatkan pencatatan, klasifikasi, agregasi, analisis dan pelaporan transaksi-transaksi tersebut. Meningkatnya perkembangan teknologi informasi telah membawa perubahan besar dalam bidang kehidupan, termasuk bidang akuntan publik. Memperkenalkan teknologi informasi ke dalam sistem akuntansi pemerintahan menghadirkan banyak manfaat dan tantangan. Teknologi informasi telah membuat akuntansi pemerintahan menjadi lebih efisien, akurat, transparan dan mudah dipahami. Hal ini pada akhirnya akan memberikan dampak positif bagi masyarakat karena pajak yang dibayarkan dapat dikelola dengan lebih baik. Teknologi informasi telah merevolusi cara pengelolaan keuangan pemerintah. Dengan menggunakan teknologi ini, kita dapat membangun pemerintahan yang lebih bersih, efisien dan lebih bermanfaat bagi rakyatnya. Salah satu penerapan teknologi informasi yang banyak digunakan oleh pemerintahan daerah maupun pusat yaitu sistem SAP ERP. Sistem SAP ERP adalah singkatan dari System Application and Product in Data Processing dan merupakan sistem informasi untuk mengintegrasikan berbagai proses bisnis dalam suatu perusahaan. Salah satu modul terpenting dari SAP ERP adalah modul Finance. Modul ini menyediakan berbagai fitur yang sangat berguna untuk pengelolaan keuangan perusahaan, seperti PT PLN. SAP ERP telah menjadi alat yang sangat penting bagi perusahaan seperti PT PLN untuk mengelola keuangannya secara efektif dan efisien. SAP ERP membantu perusahaan mencapai tujuan bisnis mereka dengan fungsionalitas komprehensif dan kemampuan integrasi tindak lanjut.

This research aims to find out how innovative pick-up and drop-off services are in fulfilling the issuance of e-KTPs at the Population and Civil Registration Service of Sikka Regency. To identify problems in this research, qualitative research methods were used. Data collection techniques in this research used interview methods, field observations and document studies. It can be concluded that in implementing the issuance of e-KTPs in Sikka Regency, DISDUKCAPIL still faces various obstacles, such as limited accessibility in rural areas, long distances, inadequate infrastructure, and minimal public knowledge about the importance of population documents. Efforts to increase the number of e-KTP issuances in Sikka Regency include the presence of the Pick Up Ball Program and Jalan Mantan (roads serving vulnerable communities) which are effective in increasing access to administrative services in remote areas and vulnerable groups through direct services at their locations. These two programs succeeded in increasing the issuance of e-KTPs thanks to a culture-based approach, intensive outreach and the role of community leaders.  

This study aims to analyze the factors affecting regional financial management at the Department of Population and Civil Registration of Manggarai Regency during the 2019-2023 period. The research method used is a mixed-method approach, combining qualitative and quantitative analysis. Data were obtained through interviews, observations, and document analysis. The results indicate that regional financial management is influenced by economic, effectiveness, and efficiency factors. This research is expected to provide recommendations to improve the financial management performance in the relevant agency.

Pernikahan di bawah umur masih menjadi fenomena yang memerlukan perhatian khusus di Indonesia. Meskipun Undang-Undang Nomor 16 Tahun 2019 menetapkan usia minimal pernikahan 19 tahun, masih terdapat permohonan dispensasi nikah yang diajukan ke pengadilan. Penelitian ini bertujuan menganalisis faktor-faktor penyebab pengajuan dispensasi nikah, pertimbangan hakim dalam memutuskan permohonan tersebut, serta akibat hukum yang ditimbulkan. Menggunakan metode penelitian yuridis normatif dengan pendekatan deskriptif analitis, penelitian ini mengandalkan data sekunder yang diperoleh melalui studi kepustakaan. Analisis data dilakukan secara kualitatif. Hasil penelitian menunjukkan bahwa faktor-faktor penyebab pengajuan dispensasi nikah meliputi kehamilan di luar nikah, kondisi ekonomi dan sosial, budaya, kurangnya pendidikan, serta keinginan calon mempelai. Pertimbangan hakim mencakup kematangan fisik dan mental calon mempelai, serta aspek keadilan, kepastian, dan kemanfaatan hukum. Akibat hukum dari dikabulkannya permohonan dispensasi nikah meliputi pengakuan legalitas pernikahan, pencatatan perkawinan, serta munculnya hak dan kewajiban hukum bagi pasangan. Sebaliknya, penolakan permohonan mengakibatkan tidak diizinkannya pernikahan sesuai ketentuan undang-undang. Penelitian ini menyoroti pentingnya pertimbangan yang cermat dalam pemberian dispensasi nikah untuk melindungi kepentingan anak dan menjaga keseimbangan antara hukum dan realitas sosial.

The Population and Civil Registration Office (Disdukcapil) of Central Sumba Regency is a local government agency that has an important role in public services, organizations need to understand factors that can affect employee job satisfaction, including organizational climate, teamwork, and OCB. This study aims to determine the influence of organizational climate, teamwork, and OCB on the job satisfaction of employees of the Central Sumba Regency Dispendukcapil. In this study, the population and sample are all employees of the Sumba Regency Population and Civil Registration Office, totaling 30 people. Data analysis using SPSS 23. The results of the study show that the organizational climate has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. Teamwork has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. OCB has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. All variables have a positive and significant effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency.

Jual beli hak atas tanah seharusnya dilakukan dengan akta otentik untuk perlindungan hukum para pihak. Kenyataannya, banyak jual beli hak atas tanah tidak dilakukan sesuai prosedur yang berlaku. Putusan Perkara Nomor 3370 K/Pdt/2021 Jo. 74/PDT/2020/PT.PLK Jo. 6/Pdt.G/2020/PN.Klk membatalkan Sertipikat Hak Milik Nomor 2206, 2207 dan 2208 dan Sertipikat Hak Pakai Nomor 46. Hal ini bertentangan dengan Pasal 32 ayat (1) dan (2) Peraturan Pemerintah Nomor 24 Tahun 1997. Permasalahan: 1. Bagaimana prosedur pembatalan sertipikat menurut peraturan perundang-undangan yang berlaku? 2. Bagaimana dasar pertimbangan hakim dalam memutus perkara Nomor 3370 K/Pdt/2021 Jo. 74/PDT/2020/PT.PLK Jo. 6/Pdt.G/2020/PN.Klk? 3. Bagaimana perlindungan hukum terhadap Pembeli dalam Jual beli akibat Pembatalan Sertipikat perkara Nomor 3370 K/Pdt/2021 Jo. 74/PDT/2020/PT.PLK Jo. 6/Pdt.G/2020/PN.Klk?  Metode pendekatan adalah yuridis normatif, spesifikasi penelitian yaitu deskriptif analitis, pengumpulan data dengan studi kepustakaan, analisis data yaitu analisis kualitatif. Hasil penelitian : 1. Prosedur pembatalan sertipikat menurut Peraturan Perundang-undangan yang berlaku melalui 6 tahapan yaitu Permohonan, Penanganan, Keputusan Pembatalan, Pemberitahuan, Pencatatan dan Pengumuman. 2. Dasar pertimbangan hakim dalam memutus perkara Nomor 3370 K/Pdt/2021 Jo. 74/PDT/2020/PT.PLK Jo. 6/Pdt.G/2020/PN.Klk yaitu pada tingkat Pertama Para Penggugat tidak dapat membuktikan pokok gugatannya. Pada tingkat Banding, majelis hakim tingkat pertama kurang mempertimbangkan pokok perkaranya. Pada tingkat Kasasi yaitu Pengadilan Tinggi Palangkaraya tidak salah menerapkan hukum. 3. Perlindungan hukum terhadap Pembeli dalam Jual beli akibat Pembatalan Sertipikat perkara Nomor 3370 K/Pdt/2021 Jo. 74/PDT/2020/PT.PLK Jo. 6/Pdt.G/2020/PN.Klk terdapat 2 pihak yaitu pertama Rusnah dan Masrani sebagai pembeli sudah terlindungi, kedua para pihak pembeli keempat Sertipikat dapat mengajukan upaya hukum gugatan terhadap Penjual.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

Surya Mobil is an MSME in the service and automotive sector in Batam City that was established in 2000. MSMEs experience problems related to inefficient manual financial recording, recording errors, and inaccurate data. The main objective of the service is to help digitize MSME financial recordings with spreadsheets. Data collection is carried out using the interview method with the owner, as well as observation and documentation of the location and operational activities of Surya Mobil. Activities produce general, purchase, and sales journals for data entry. In addition, there are automated ledgers and financial reports that can be accessed in real-time. The post-implementation impact received positive feedback from the owner so that it can help businesses achieve efficiency in the financial recording process.

Dalam mengembangkan sebuah bisnis, penting untuk memiliki manajemen keuangan yang efektif. Namun, masih banyak pelaku usaha yang mengalami kesulitan dalam mengelola keuangan dengan baik. Praktik manajemen keuangan merupakan salah satu faktor utama yang berkontribusi terhadap kegagalan bisnis skala kecil dan menengah. Penelitian ini bertujuan untuk mengevaluasi praktik pengelolaan keuangan yang diterapkan oleh industri Tempe Bima Sakti Raya Suruhan Di Kecamatan Ungaran Barat. Metode penelitian ini menggunakan pendekatan kualitatif dengan studi kasus. Data dikumpulkan melalui wawancara dan observasi. Dari analisis yang dilakukan, ditemukan bahwa manajemen keuangan di usaha tempe masih belum sepenuhnya mengadopsi prinsip-prinsip pengelolaan keuangan yang meliputi perencanaan, pencatatan (kadang-kadang tercatat dan kadang-kadang tidak), pelaporan (hanya melaporkan hasil pemasukan dan pengeluaran secara manual), dan pengendalian, para pengelola usaha tempe merasa percaya diri dengan pengetahuan yang mereka miliki, meskipun terbatas, dan merasa tidak perlu meningkatkan pemahaman mereka tentang laporan keuangan

The government is required to always be able to prosper the community it leads, but most people still lack participation in every government program or policy issued. As mentioned in Law Number 24 of 2013 concerning Population Administration, population documents are official documents issued by Implementing Agencies that have legal force as authentic evidence resulting from population registration and civil registration services. This study uses an empirical juridical method seen from norms or das sollen and an empirical approach, namely law as a social and cultural reality by taking primary data from the field in analyzing existing problems. Based on the results of research and discussion, it was found that the government in this case is still making efforts to pick up the ball in collaboration with traditional leaders and religious offices to socialize the importance of taking care of marriage certificates and collect data on couples who hold marriages in Kupang Regency and are required to issue marriage certificates after receiving marriage reports from the authorities    

MSMEs play an important role in the global economy, driving job creation, innovation, and economic growth. However, there are challenges such as financing and regulatory burdens caused by, among other things, difficulties in preparing financial reports. These obstacles begin with several issues, namely the loss of invoices, which makes it difficult to gather data for financial report preparation, discrepancies in stock between the cashier application and physical counts, and ineffective stock opname. Based on these issues, the objective of this Community Service is to provide an overview of ideas for optimizing the work system at MSME MESMart and to assist in the preparation of financial reports easily using a cloud-based accounting application called Jurnal Bijak. With the implementation of community service, it is hoped that various problems arising from obstacles in financial report preparation can be minimized. The method used is Participatory Action Research (PAR), involving active participation from participants to identify problems and seek solutions collaboratively. The results of this activity can implement work programs, from optimizing store program, creating cloud-based financial reports, and arranging store displays.

The aim of this research is to determine the dominant indicators of the variables Employee Job Satisfaction, Organizational Justice and Organizational Commitment in the Population and Civil Registration Service of Padang City and to determine the partial influence of Organizational Justice and Organizational Commitment on employee job satisfaction in the Population and Civil Registration Service Padang city. This type of research is quantitative, the sampling technique used is a total sampling technique which is taken based on the entire population, because the population is less than 100 people. The research sample consisted of 46 people. The types of data used in this research are primary data and secondary data. The technique for analyzing the data uses validity and reliability tests using the SPSS version 21.00 program. The hypothesis was tested using the T test. The results of this research show (1) Organizational Justice has a significant effect on employee job satisfaction at the Padang City Population and Civil Registration Service (2) Organizational Commitment has a significant effect on employee job satisfaction at the Padang City Population and Civil Registration Service. This research aims to determine the dominant indicators of employee job satisfaction variables.

The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In the current digital era, transparency and accuracy in financial reporting are essential needs. To address this challenge, a web-based information system which aims to speed up the process of calculating incoming and outgoing money and financial reporting. With this new system, the recording process, which typically takes 1-2 days, can be simplified to just 10-15 minutes. The use of a web-based system also provides real-time access to financial data for various stakeholders, such as church administrators, congregation councils, and supervisory bodies, regardless of geographical constraints. The proposed system will enable the church treasurer to manage church finances more efficiently, reduce reporting time, and meet applicable regulatory demands.In an effort to speed up the financial calculation process at GKS Makamenggit, this financial information system was developed using the waterfall method. It is hoped that the results of this research will help financial treasurers to manage incoming and outgoing finances and with this system, financial reporting will be more transparent and efficient.

The purpose of this research is to create a JST (artificial neural network) model that can forecast population growth at the Population and Civil Registration Office of West Sumba Regency. population growth at the Population and Civil Registration Office of West Sumba Regency. Regency. Regional development planning must consider the increasing number of population, therefore proper forecasting is essential to encourage sustainable policies and initiatives. sustainable policies and initiatives. Because it can identify complex patterns in past data and produce more accurate forecasts than traditional techniques, an ANN model is used. traditional techniques, the ANN model is used. The data used in this study is the population growth of Southwest Sumba Regency over the past including characteristics such as birth and death rates and population movements. deaths and population movements. The backpropagation algorithm is used to optimize the multilayer perceptron (MLP) architecture for ANN training. Separating the data into training and testing sets and assessing the models model using metrics such as Mean Absolute Error (MAE) and Root Mean Squared Error (RMSE) based on the error. Error (RMSE) based on the prediction error are the steps involved in the training process. involved in the training process. The research findings show that, with a low level of error, the artificial neural network model can estimate the population increase in Southwest Sumba Regency with a reasonable level of accuracy. reasonable level of accuracy. The model is expected to serve as a reference for relevant authorities to better manage population data and as a tool to create more focused and successful population policies.

Public service is a key focus for the government in improving the quality of life of the community. The implementation of e-government is the government's effort to increase the efficiency, transparency, and accessibility of public services through the utilization of information and communication technology. The Department of Population and Civil Registration (Disdukcapil) of Padang City has implemented an online service innovation called SIRANCAK to facilitate the community in accessing population administration services. However, there are still several obstacles such as lack of socialization, uncertainty in procedures, and lack of public understanding in using the SIRANCAK online service system. This study aims to analyze the reliability, responsiveness, and assurance of the services provided by the SIRANCAK online service, as well as provide recommendations to improve the quality of public services at the Disdukcapil of Padang City.

Financial statements are a regularly arranged collection of data that shows a company's financial position at a specific point in time. One of the challenges is the limited knowledge about preparing financial statements using digital finance applications. The primary objective of this community service activity is to train and disseminate information about the importance of digital financial reporting. The research aims to educate Safira batik SMEs about digital financial statements. Socialization and training methods were used in this study. The findings showed that before the training, only 20% were aware of financial statements but did not know about digital financial statements; however, after the training, their knowledge increased by 80%. Before the training, 10% only knew how to record financial statements but had not recorded financial statements using a digital finance application; however, after the training, their knowledge increased by 90%.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.