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State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

The Constitutional Court is a judicial institution in Indonesia which was established on August 13, 2003. The Constitutional Court has the authority regulated in article 24C of the 1945 Constitution and Law Number 24 of 2003 concerning the Constitutional Court which was later updated to Law Number 8 of 2011. The Constitutional Court has a principle in making a decision on the material test of the law against the Constitution, which applies to everyone, final, independent and impartial. The Constitutional Court's (MK) decision regarding the age limit for presidential and vice presidential candidates (presidential and vice presidential candidates) in Case Number 90/PUU-XXI/2023 continues to reap pros and cons. In the decision, the Constitutional Court granted part of the application that tested Article 169 letter q of Law Number 7 of 2017 concerning General Elections. This study aims to identify and analyze disputes over the Constitutional Court Decision Number 90/PUU-XXI/2023 concerning the material test of article 169 letter q of Law number 7 of 2017 concerning general elections in terms of juridical aspects. The research method used is a literature study of the Constitutional Court decision Number 90/PUU-XXI/2023 with a focus on normative legal analysis. The results of the study show that the Constitutional Court's decision Number 90/PUU-XXI/2023 is formally inconsistent with Law Number 49 of 2009 concerning Judicial Power and Constitutional Court Regulation No. 2/PMK/2021.

Foot and mouth disease (FMD) is a viral infection caused by the Genus Aphthovirus (Family Picornaviridae) that affects cloven-hoofed animals. This sickness affects the economic, social, and cultural spheres. Indonesia has been free from Foot-and-Mouth Disease since its proclamation in 1986, a status confirmed by the World Animal Health Organization in 1990. The resurgence of Foot-and-Mouth Disease (FMD) in animals in Indonesia occurred on 25 June 2022, as per the Decree of the Minister of Agriculture (Kepmentan) of the Republic of Indonesia No. 500.1/KPTS/PK/300/M/06/2022. Although Rotnama Village in Southwest Maluku Regency has not been designated as an epidemic location per the Minister of Agriculture's Decree, it is imperative to educate inhabitants about this disease to avert broader dissemination. Education is also offered to underscore that FMD is not transmissible from animals to humans. Instruction on FMD and the protocols for processing meat from FMD-infected animals is conducted via PowerPoint presentations, leaflet distribution, and poster displays. Participants exhibited considerable enthusiasm for the socialization activities, with attendance above expectations, and they also provided positive feedback regarding the events. This activity enhanced public knowledge through the participation of three individuals who accurately responded to each question posed during the interactive quiz session at the conclusion of the event. Subsequent to the outreach, residents will be informed on the proper processes for processing meat from animals afflicted with FMD, ensuring its safety for human consumption and mitigating the risk of transmission to other susceptible animals..

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

This study aims to analyze the implementation of e-commerce tax in Indonesia from the perspectives of law and enforcement effectiveness. Using a normative juridical approach, this research examines the legal norms outlined in legislation, including Law No. 11 of 2008 on Electronic Information and Transactions (as amended), Law No. 7 of 2014 on Trade, and Minister of Finance Regulation No. 210/PMK.010/2018. The findings indicate that e-commerce requires specific regulations due to its unique characteristics compared to conventional trade. These regulations aim to protect consumers and ensure tax compliance. However, challenges in implementing these regulations persist, particularly in supervision and law enforcement. Furthermore, the taxation aspect of e-commerce faces difficulties in reaching international businesses and avoiding tax evasion. Therefore, ongoing efforts from the government are necessary to strengthen regulations and law enforcement in addressing the dynamics of e-commerce development in Indonesia, to achieve legal certainty and optimal tax contributions from this sector.

This research aims to determine the implementation of Minister of Trade Regulation No. 51/m-dag/per/7/2015 concerning the prohibition on imports of used clothing in Indonesia and the legal implications for consumer protection based on legal certainty in Indonesia. This research was conducted using a type of normative legal research with two types of approaches, namely the Statutory Approach and the Conceptual Approach. Based on research results, the implementation of Minister of Trade Regulation Number 51/M-DAG/7/2015 of 2015 concerning the prohibition on the import of used clothing is only limited to providing guidance and supervision and does not make recommendations to stop the business activities of trading imported used clothing to law enforcement authorities. The facts that occur in Indonesia state that there is still a lot of imported used clothing being bought and sold in markets and thrift shops, meaning that the implementation of the trade minister's regulations has not been implemented optimally. Legal Implications of the Implementation of Regulation of the Minister of Trade Number 51/M-DAG/PER/7/2015 concerning the Prohibition of Importing Used Clothes for consumer protection based on legal certainty gives rise to vague norms and conflict of norms which results in the absence of legal certainty. This is because the trade minister's regulations cause multiple interpretations and conflict with the finance minister's regulation number 6/PMK.010/2022, so that the rights and obligations to protect consumers are not guaranteed through these regulations.

The quality of health services is the degree of perfection of health services that are in accordance with professional standards and service standards by using the potential resources available in the hospital. The purpose of this study was to determine the Quality of Service in At-Tin Ward Reviewed from Quality Dimensions at PKU Muhammadiyah Hospital Sukoharjo.This research method is qualitative, namely a research procedure that produces descriptive data to determine the Quality of Service in At-Tin Ward Reviewed from Quality Dimensions at PKU Muhammadiyah Hospital Sukoharjo. The population in this study were the Head of PMKP, Head of Inpatient Room, Nursing Officer, IPSRS Officer, CS Officer and patients. The variables used in this study are Service Quality, with three dimensions of tangible quality, reliability, responsiveness. conducted in July 2024 to August 2024. The research instruments include observation guidelines, interview guidelines, Data Collection, Data Reduction, Data Display, Conclusion Drawing.The results of the study show Physical Evidence (Tangible) on the aspect of cleanliness. The cleaning staff carries out their duties well, the Aspect of the Availability of Medical Equipment is considered to be in accordance with the standards set for type C hospitals, the aspect of the condition of the ward room can be said to be not good enough, Reliability of officers has sufficient knowledge regarding the procedures and procedures for serving patients, Responsiveness is good quality of service in terms of communication, speed of service, and friendliness of staff.The conclusion of this study is that the Cleanliness Aspect still needs to be improved, Availability of medical devices for respiratory aids needs to be improved, Room conditions in the adult ward still need to be improved, Accurate and Reliable Service Medical personnel in the adult Inpatient ward have shown good competence in carrying out their duties, but there is no clear SOP regarding service times.

The global elderly population in 2022 was 1.4 billion, and in ASEAN, the number of elderly people reached 142 million or 8% of the population. Indonesia has become an aging population since 2021 with 10% of its population being elderly, reaching 28.9 million people in 2022, with 1 elderly person supported by 6 productive residents (BPS, 2022). In DKI Jakarta, there are 951,557 elderly people with 2,340 elderly people in Kelurahan Dukuh (Jakarta Open Data, 2020). The increasing number of elderly people indicates successful development, but unproductive, financially weak, sick elderly people without social security and needing assistance can become an economic burden (BKKBN, 2020). Neglected elderly are at risk of becoming PMKS and are fostered by the Social Service. These elderly people need social adaptation and are vulnerable to depression. This study aims to analyze the process of social adaptation and depression control in an effort to improve the quality of life of neglected elderly at Sasana Tresna Werdha Dukuh 5, 2023-2024. The observational study uses a sequential explanatory mixed-method approach with surveys and in-depth interviews as well as FGDs, using 19 respondents. The results show that 89.47% of respondents are young elderly, 68.42% show moderate social adaptation, 10.53% mild depression, and 26.32% have a moderate quality of life. Some of these elderly people experience social adaptation disorders and schizophrenia, as well as severe social problems. ASN and PJLP lack knowledge about mental disorders, especially depression. In conclusion, most neglected elderly fostered by PSTW experience good self-adaptation, do not experience depression, and have a good quality of life, but some elderly people are found to experience severe depression and moderate quality of life. Special education on mental health for ASN and PJLP is very necessary.    

Data matching of Population Identification Number (NIK) as Taxpayer Identification Number (NPWP) needs to be done. This is an order from Law (UU) Number 7 of 2021, Presidential Regulation Number 83 of 2021, and Regulation of the Minister of Finance Number 112/PMK.03/2022. Regarding the implementation of data matching of NIK to NPWP which must be accelerated. The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has set the time for matching NIK to NPWP to be fully implemented in mid-2024. Tax Volunteers support Taxpayers (WP) in matching Population Identity Number (NIK) and Taxpayer Identification Number (NPWP). Matching NIK NPWP functions as part of the steps to improve tax compliance and administration in Indonesia. The purpose of this comparison is to inform the truth and reliability of personal data and tax information of Indonesian citizens.

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.    

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

According to Articles 33 & 34 of the 1945 Constitution Law of the Republic of Indonesia, the state is tasked with protecting the entire Indonesia nation and promoting general welfare in realizing social justice for all Indonesia people. One of the government's strategies in realizing social welfare is to distribute social assistance (Law Number 11 of 2009). Based on the Regulation of the Minister of Finance (PMK) number 181 of 2012, social assistance (bansos) is assistance in the form of transfer of money, goods, or services by the central/regional government to the community to protect the community from the possibility of social losses, increase economic capabilities, and improve social welfare. This type of research is descriptive qualitative research. This research is to identify and analyze Public Service Development Strategies in Increasing Transparency of Aid Distribution in Wajo Regency. This study uses qualitative research methods in the research design. The results of interviews with Social Service employees and the community show that the public service development strategy in Wajo Regency focuses on the use of information technology, effective socialization, and an empathetic approach. Overall, the efforts made by the Social Service have brought positive changes in the distribution of social assistance in Wajo Regency, with an increase in public trust and satisfaction with the services provided.

Marriage involves individual rights such as opinion, privacy and non-discrimination. Early marriage is the practice of marriage involving one or both partners who are still young, where both are still under the legal age or generally recognized age of adulthood. Early marriage can be influenced by various factors, namely social, economic, cultural and educational pressures. Family involvement, cultural norms, and gender inequality can also play an important role in the decision to marry early. Early marriage of minors creates a number of legal problems, which involve violations of children's rights and also gender inequality. The age for marriage must be completely mature, which is 19 years for men and 16 years for women. If both of them are still young, or you could say like young onions, their marriage will always be filled with problems. Both of them still have the same high level of ego, are still children and still only think for a few days. In Indonesia, Law no. 1 of 1974 concerning early marriage, namely the minimum age for marriage. Law no. 16 of 2019, regulates the second amendment to Law no. 1 of 1974 confirms that the minimum age limit is 19 years for men, and 16 years for women. A woman is someone who has reproductive organs which are related to the ability to give birth to children. Meanwhile, a man is someone who has reproductive organs that play a role in reproduction itself. In Indonesia, the case of early marriage is still a very serious and vulnerable issue. As reported by the KEMENKO PMK, it was stated that there were around 1.2 million cases of early marriage in Indonesia. Where, the proportion of women aged 20-24 years who were married before the age of 18 was 11.21% of the total number of children. This means that around 1 in 9 women aged 20-24 years were married as children. Meanwhile, around 1 in 100 men aged 20-24 years were married as children. Due to the large number of cases regarding underage marriage, the government's role must be agile and fast in dealing with important cases like this. The government must play a role in preventing how to prevent cases of underage marriage from increasing every year.    

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

Indonesia still faces several challenges in developing medical tourism. Various sources, using data for 2018, show that Indonesian citizens actually go for treatment in Malaysia and Singapore, spending around US$23 billion, whether for treatment at government or private hospitals. The normative juridical method in this study will help in understanding the legal regulations and norms governing the medical tourism sector in the country, as well as assessing how these regulations affect the development of the industry. The results of this study are that Medical Tourism in Indonesia is regulated in Permenkes No.76/2015 concerning Health Tourism Services. PMK's weakness is the nuances of demand for the overseas patient market. Then the limitation that only type A and type B Hospitals are entitled to be designated as Hospitals with Medical Tourism Services in Indonesia is also an obstacle to the growth of the Health Tourism Service Climate. Not to mention, the socialization of the requirements for applying for a hospital for Health Tourism services is still lacking, including the requirements to be accredited (National Plenary level), and have cooperation documents with the Travel Bureau which has medical tour guides. To oversee the development of health tourism, the Indonesian Health Tourism Board (IHTB) was formed which was initiated by the Ministry of Maritime Affairs and Investment.

, Currently medical tourism or commonly known as health tourism is becoming a trend in the world of tourism. The regulations regarding medical tourism in Indonesia were regulated in the Regulation of the Minister of Health of the Republic of Indonesia Number 76 of 2015 concerning Medical Tourism Services. The purpose of this paper is to examine the opportunities and challenges of medical tourism from an Indonesian legal perspective. The method for achieving this goal was normative legal research method. The results of the analysis showed that opportunities for medical tourism in the perspective of Indonesian law, namely Indonesian health regulations do not affect medical tourism behavior through health needs, external environment: government regulations on health tourism and health tourism agents, the implementation of medical tourism hospitals in Indonesia has not run optimally, PMK Number 76 of 2015 regarding Medical Tourism Services as a legal umbrella providing opportunities for medical tourism, plans to develop medical tourism in Indonesia are contained in Law No. 07 of 2017, and Pp No. 02 of 2015, simplification of medical tourism regulations (Perkonsil) No. 92 of 2021, PMK No. 67 of 2013, the medical tourism policy has been updated to empower medical tourism: KP No. 31 of 1998, Law No. 32 of 2004, PMK of the Republic of Indonesia Number 317/MENKES/PER/III/2010. The challenges of medical tourism from an Indonesian legal perspective: no legal accreditation framework and guidelines for emergency clinics, foreign investors must be aware that Indonesia has a series of regulations and restrictions relating to its health industry, the challenges of medical tourism in Indonesia also arise from reflecting on the perspective of state law neighbors, malpractice law in developing countries is weak, in Indonesia developments in the field of law are still not seen as a medium to change the order of people’s lives, medical tourism has cross-border litigation challenges. The health omnibus law as a national legal policy with the hope of achieving the goal of increasing the public health hierarchy in Indonesia was a challenge as well as the best opportunity in the future.  

Policy program evaluation is a systematic process for evaluating the effectiveness, efficiency, relevance and impact of a government policy or program. The main objective is to understand the extent to which the program or policy has succeeded in achieving its objectives, as well as to identify areas of improvement or adjustments needed. Policy evaluation is a step important in a sustainable public policy cycle, helping to ensure that policies can provide maximum benefits for the community. The State Children's Village is a program designed by the Surabaya City Social Service to provide services and protection to children who are in need and have social problems in their area. Evaluation of the development program for children with social welfare in the Surabaya City Social Service's State Children's Village was carried out comprehensively to ensure the effectiveness and positive impact of the program. The State Children's Village Program is an initiative of the Surabaya City Social Service which aims to provide guidance and assistance to children who suffer from social welfare. need, especially those who are considered recipients of social welfare or have social problems. This program focuses on developing children through training, coaching and mentoring so that they can live better, more humanely, and learn to behave normally. Through a comprehensive evaluation, the coaching program Kampung Anak Negeri can ensure that efforts to develop children in the city of Surabaya really have a significant impact in improving their welfare and creating better conditions for future generations.