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The implementation of PMK 66 Tahun 2023, also known as the Natura tax regulation, has sparked debate. On one hand, some view it as an excessive effort by the state to pursue tax revenue. On the other hand, others see it as the state's endeavor to achieve collective well-being. This study analyzes the 2023 PMK 66 based on the theory of hierarchical legal norms (Stufenbau) to understand the alignment of PMK with the overarching legal standards, particularly Indonesia's foundational philosophy, Pancasila. Ultimately, the goal is to achieve social justice for all Indonesian citizens, primarily through the fair application of tax policies that prevent practices such as money laundering and other forms of tax fraud.

Sexual violence involves forced sexual acts by an adult on a child or a child on another child. This study aims to identify the factors that influence children to commit such crimes, apply a restorative justice approach to child perpetrators of sexual violence, and analyze the court decision at the Pamekasan District Court in case Number: 8/Pid.Sus-Anak/2022 /Pn. Pmk. The method used is a normative juridical approach with a qualitative descriptive approach, as well as data collection through documents and literature studies. Data analysis was carried out following the theory through the stages of condensing data, presenting data, and drawing conclusions or verifying results (Miles et al., 2014). The results of the study show that the factors that influence children to become involved in this crime include the relationship between the perpetrator and the victim that is used by the perpetrator, as well as environmental influences such as isolation or activities without parental supervision. The restorative justice approach is used in dealing with cases of sexual violence against minors. Analysis of the judge's decision in case Number: 8/Pid.Sus-Anak/2022/Pn. Pmk shows the judge sentenced him to one year's prison sentence at Pamekasan Prison and job training at Upt. Contribution to Social Services on Jl. Ronggo Sukowati, Pamekasan Regency for three months.

ARI is an acute respiratory infection that affects one or more parts of the respiratory system. The high prevalence and risk factors in the prescription of ARI patients need to be considered in the completeness of the prescription and the provision of appropriate drugs to increase the effectiveness of treatment therapy. The purpose of this study was to determine the suitability of prescribing ARI patients aged 0-12 years administratively, pharmaceutically, and clinically based on PMK No. 72 of 2016. This type of research is descriptive observational and retrospective data collection. The sample used was the prescription of ARI patients at Bendan Hospital who met the inclusion criteria for the period April-May 2023, totaling 25 prescription sheets. The sampling technique used total sampling technique. The results showed that in administrative aspects including patient name, gender, age, address, doctor's name, SIP, telephone number, doctor's address, doctor's signature, prescription date was fulfilled 100% and body weight was fulfilled 92%. The pharmaceutical aspects include the name of the drug, dosage form, dosage strength, drug dosage, amount of drug, rules of use and how to use are fulfilled 100%. Clinical aspects include 100% indication accuracy, 100% dose accuracy and 52% drug interactions. It can be concluded that the suitability of prescribing ARI patients for children aged 0-12 years is administratively 100%, pharmaceutically 92%, and clinically 48%.                                       

Penelitian mengenai Model Penanganan Penyandang Masalah Kesejahteraan Sosial (PMKS) di Jawa Tengah berawal dari data makin buruknya kondisi warga PMKS terutama di masa covid corona di tahun 2019. Kebutuhan untuk menghasilkan model penanganan berbeda di tiap daerah. Melalui FGD didiskusikan mengenai SWOT dan model penanganan PMKS. Kelemahan fakir miskin adalah sulit membebaskan dari budaya miskin serta senantiasa mempunyai ‘no freedom for poor’. Potensi anak balita terlantar adalah jika mereka ada di panti karena mereka lebih mudah dikontrol. Kendala anak balita terlantar adalah banyak yang belum terjangkau oleh layanan sosial anak. Kelemahan anak terlantar adalah berperilaku anormatif, acuh, pencuriga pada orang yang bukan dari kelompoknya dan susah diatur, liar, reaktif, sensitif dan bebas melakukan apa saja seperti seksualitas. Kelemahan lanjut usia adalah sedikitnya lapangan pekerjaan yang sesuai bagi lansia yang berpotensi secara fisik. Kendala gelandangan adalah adanya warga yang mengajak meng ’gepeng’ di kota. Potensi disabilitas adalah masih memiliki motivasi bertanggungjawab secara mandiri. Kelemahan anak jalanan adalah rentan terhadap eksploitasi ekonomi, kekerasan fisik, sosial dan seks. Model yang dipilih  adalah model ‘self advocacy and empowering, model ‘Community Based Information Network’, dan model Public Partnership Centre . Proses penanganan PMKS dengan cara rehabilitasi, advokasi/konsultasi, bimbingan sosial dan psikologi sosial.

Mojosari merupakan salah satu desa yang berada di Kecamatan Puger dan sebagian masyarakatnya berprofesi sebagai petani. Potensi yang berada di Desa Mojosari berupa Sektor Pertanian, yang sebagian besar menanam tanaman semangka. Selain itu masyarakat Mojosari juga sebagian besar memiliki ternak sapi. Permasalahan yang terjadi pada Desa Mojosari saat ini yaitu mengenai wabah virus Penyakit Mulut dan Kuku (PMK), dimana virus ini menyerang hewan ternak seperti Sapi, Kambing dan Kerbau milik warga yang memungkinkan untuk terjangkit virus dan menyebabkan kematian pada hewan ternak. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan keterampilan masyarakat dalam mencegah dan menangani penyebaran virus PMK pada hewan ternak di Desa Mojosari. Pelaksanaan kegiatan melalui KKN-Kolaboratif ini dilakukan dengan memberikan sosialisasi pada masyarakat mengenai pencegahan dan penanganan virus PMK pada hewan ternak di Desa Mojosari, Kecamatan Puger, Kabupaten Jember. Hasil pengabdian yang dilakukan berupa masyarakat mampu memahami dan menerapkan langkah atau cara mencegah dan menangani persebaran virus PMK pada hewan ternak yang dipelihara.