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This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence through three primary pillars: secure user authentication, flexible digital workflows, and compliance with electronic archival standards. Core features include centralized document management, automated disposition processes, electronic signature verification, and real-time notification integration via WhatsApp. Implementation results demonstrate that the proposed system enhances efficiency, traceability, and accountability in correspondence management at the Gresik Education Office.

Penelitian ini menganalisis dasar hukum dan tanggung jawab notaris dalam tindak pidana pemalsuan akta otentik berdasarkan Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Jabatan Notaris (UUJN). Notaris memiliki kewenangan membuat akta otentik yang berkekuatan hukum sempurna, namun hal ini juga menciptakan celah bagi pemalsuan yang merugikan. Pemalsuan akta termasuk tindak pidana pemalsuan surat, menimbulkan kompleksitas dalam menentukan batas tanggung jawab notaris karena kewajiban verifikasi notaris yang terbatas dalam investigasi materiil, serta adanya perbedaan pendekatan antara KUHP dan UUJN. Penelitian ini menggunakan metode hukum normatif dengan pendekatan statute dan conceptual, mengkaji peraturan dan literatur hukum. Hasilnya menunjukkan bahwa notaris dapat dikenakan sanksi pidana jika terbukti sengaja terlibat dalam pemalsuan. Kesimpulannya, diperlukan harmonisasi antara KUHP dan UUJN untuk memastikan kepastian hukum bagi notaris dan masyarakat, dengan penekanan pada pembuktian unsur kesengajaan (dolus) notaris.

Perjanjian kredit antara lembaga perbankan dan pelaku usaha mikro, kecil, dan menengah (UMKM) merupakan instrumen penting dalam mendukung pertumbuhan ekonomi. Namun, dalam praktiknya, tidak jarang terjadi wanprestasi dari pihak debitur  yang  berdampak  pada  hubungan  hukum  dan keberlangsungan  usaha.  Penelitian  ini  bertujuan  untuk mengkaji: 1) bagaimana proses pengajuan dan pelaksanaan perjanjian kredit antara Bank BRI dan UMKM Konveksi Parasit di Daerah Istimewa Yogyakarta; 2) apa saja faktor yang menyebabkan terjadinya wanprestasi oleh debitur; dan 3) bagaimana mekanisme penyelesaian wanprestasi yang dilakukan oleh pihak bank. Metode penelitian yang digunakan adalah pendekatan yuridis normatif yang didukung oleh data primer. Spesifikasi penelitian bersifat deskriptif analitis dengan jenis dan sumber data berupa data sekunder yang diperoleh melalui studi pustaka, serta data primer yang diperoleh melalui wawancara dengan pihak terkait. Teknik analisis data dilakukan secara kualitatif untuk menginterpretasikan norma hukum dan fakta empiris secara sistematis. Hasil penelitian menunjukkan bahwa: 1) proses pengajuan kredit dilakukan melalui prosedur formal dengan dokumen pendukung yang sah, dan dituangkan dalam Surat Pengakuan Hutang; 2) wanprestasi terjadi karena kombinasi faktor internal seperti pengelolaan usaha yang kurang optimal dan faktor eksternal seperti penurunan permintaan pasar; dan 3) penyelesaian wanprestasi dilakukan melalui eksekusi agunan, pelaporan ke otoritas keuangan, serta pendekatan persuasif seperti restrukturisasi kredit. Penelitian ini menegaskan pentingnya edukasi hukum bagi pelaku UMKM dan penerapan prinsip keadilan dalam penyelesaian sengketa kredit.

Fenomena pelajar yang mengendarai kendaraan bermotor tanpa Surat Izin Mengemudi (SIM) merupakan permasalahan yang mengancam keselamatan lalu lintas serta mencerminkan rendahnya kesadaran hukum remaja. Penelitian ini bertujuan untuk menganalisis bagaimana pembelajaran Pendidikan Kewarganegaraan (PKN) mampu menginternalisasikan nilai-nilai hukum dalam membentuk sikap berkendara yang bertanggung jawab. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan desain studi kasus di SMPN 1 Ciamis. Teknik pengumpulan data meliputi wawancara mendalam, observasi pembelajaran, dan penyebaran kuisioner kepada siswa, guru, dan orang tua. Hasil penelitian menunjukkan bahwa meskipun pembelajaran PKN telah memberikan pemahaman normatif terhadap hukum lalu lintas, namun masih terdapat kesenjangan antara pemahaman dan implementasi. Faktor lingkungan sosial, pola asuh orang tua, serta lemahnya pengawasan eksternal menjadi kendala utama. Oleh karena itu, diperlukan pendekatan pembelajaran yang kontekstual, kolaboratif, dan terintegrasi dengan berbagai pihak untuk mengoptimalkan internalisasi nilai hukum.

This study describes the development of a web-based Archival Information System aimed at improving the efficiency and accuracy of managing incoming and outgoing correspondence at the Teluk Nibung Sub-District Office in Tanjungbalai City. The system enhances administrative workflows by digitizing key processes, including the receipt, verification, recording, and archiving of incoming letters, as well as the preparation and distribution of outgoing letters. Management of incoming and outgoing documents is handled separately to ensure systematic processing and to reduce errors commonly found in manual administration. Developed using web-based technologies and supported by a MySQL database, the system enables flexible access, automated data storage, and faster document retrieval. The implementation results indicate notable improvements in administrative performance, such as quicker processing times, reduced reliance on paper-based archives, and improved data security. Overall, the system supports the modernization of public sector administration and contributes to more effective, reliable, and sustainable archival management practices at the sub-district office level.

This research aims to design and build a letter archive information system at the KOFIPINDO Law Office to improve the effectiveness and efficiency of document management. The manual filing system that has been used so far poses various obstacles, such as search delays, the risk of losing documents, and low storage accuracy. To overcome these problems, this study applies the Waterfall System Development Life Cycle (SDLC) model in the process of designing and building the system. Web-based technologies used include PHP, HTML, CSS, Bootstrap, and MySQL. The results of the study show that the developed letter archive information system is able to simplify the process of storing, searching, and managing incoming and outgoing letters in a faster, structured, and safer manner. The implementation of this system not only improves administrative performance, but also strengthens accountability and supports the need for professional legal documentation within the KOFIPINDO Law Office. Thus, this web-based mail archive information system can be a strategic solution in modernizing legal document management.

This study aims to determine how to optimize container loading and unloading activities at PT. Pelindo Multi Terminal Sibolga Branch. Container loading and unloading activities are one of the main activities in port operations that greatly affect the efficiency and productivity of maritime logistics. PT. Pelindo Multi Terminal Sibolga Branch as one of the port service providers has an important role in ensuring the flow of goods in the West Coast of North Sumatra. This study is to analyze and identify factors that affect container loading and unloading performance as well as optimization strategies to improve time, costs, and resource utilization. The methods used in this study include field observations, interviews with related parties, and analysis of historical data on operational activities. The results of the study indicate that the main obstacles come from limited equipment, lack of coordination between parties, and low utilization of information technology. Suggested optimization efforts include the addition of heavy equipment for unloading, increasing workforce training, and digitalizing monitoring and scheduling systems.  

This study aims to describe the implementation of the Problem Based Learning (PBL) model in teaching personal and official letter writing, and to examine its impact on improving the writing skills of Grade VII B students at SMP Negeri 2 Banjarmasin. The study is motivated by students’ difficulties in distinguishing the structure and language style of personal and official letters, as well as their low engagement in the learning process. This research employed a descriptive quantitative approach using a One Group Pretest-Posttest design. The instruments included writing tests (pre-test and post-test) and observation sheets to assess students’ activities and attitudes. The results indicate that PBL positively influences students' writing abilities. This is evidenced by a significant increase in the average post-test scores compared to the pre-test, along with improvements in critical thinking, collaboration, and independence. Students also demonstrated better understanding of the structural and linguistic features of both types of letters. Thus, the PBL model is recommended as an effective instructional strategy to enhance the quality of writing instruction, particularly within the framework of the Kurikulum Merdeka.

PT. Batam Mitra Suplindo is a company engaged in ship agency services. The ship agency service process at PT. Batam Mitra Suplindo starts from the initial arrival of the ship, loading and unloading activities, until the ship departs to the next destination port. Ship to Ship (STS) transfer is a method of transferring cargo between ships that requires careful coordination and supervision, especially in handling Liquified Natural Gas (LNG) cargo, which is volatile and high-risk. As one of the ship agency companies in the Batam waters area, PT. Batam Mitra Suplindo plays an important role in supporting the smooth process of Ship to Ship (STS) Liquified Natural Gas (LNG). This paper aims to comprehensively examine the Ship to Ship (STS) Liquified Natural Gas (LNG) handling process carried out by PT. Batam Mitra Suplindo, covering the planning stage, coordination with related institutions, technical implementation, and post-transfer evaluation. The research method used is field research, observation, and library research. The research results show that the success of Ship to Ship (STS) Liquified Natural Gas (LNG) highly depends on compliance with standard operating procedures (SOP), readiness of licensing documents, and synergy with the Port Health Office, Harbour Master, and ship operators.

The importance of the Sailing Approval Letter (SPB) is specifically regulated in Law Number 17 of 2008 concerning Shipping. Despite existing regulations, maritime accidents caused by technical factors and human error are still common. Safety and security issues, along with all shipping activities, are the joint responsibility of the ship owner and relevant port authorities. Ships are a very effective and efficient mode of transportation. Therefore, the port service system, including the process of ship entry and departure, is a critical component of the infrastructure needed to accelerate the maritime transportation system. The issuance of the SPB is currently carried out through the Inaportnet System as a form of digital service transformation in the port sector, managed by BPTD Class II Aceh. This research aims to analyze the implementation of the Inaportnet system in the management of SPB issuance for ships at the Singkil Ferry Port. The research method used is descriptive qualitative, with data collection techniques carried out through observation and interviews. The results show that the implementation of the Inaportnet system at BPTD Class II Aceh is quite effective in accelerating the administrative process of issuing the SPB. However, several constraints were identified, particularly related to weather factors and the limited number of human resources who fully master the Inaportnet application, which can affect the overall smoothness and speed of the service.

Manifest is a list of cargo contents carried by a ship, which contains the type of goods, cargo number, sender's name and recipient's address at the destination port also called a bill of lading. When handling manifest documents in the shipping world, it requires the issuance of manifests as a condition for transporting goods and the obstacle is that the cargo shrinks too much during ullage so that the final result of the load causes delays in processing manifest documents. In the research paper made by the author using the field method (Field Search) and also with the research method of library study (Library Study) obtained from references from the library of the Indonesian Maritime Polytechnic Adiguna Medan (Poltek AMI) the purpose of writing this paper is to find out how to handle liquid bulk cargo manifest documents. As well as efforts made so that the handling of manifest documents runs with smoothly organized procedures at PT Seroja Jaya Agensi Kuala Tanjung. As for efforts to run smoothly when handling manifest documents, Among them shipping instructions must be sent on time by the Shipper when the ship has not docked and before the ship loads palm oil products at jetty A Multi Nabati Asahan.

Tunggakan pajak merupakan salah satu permasalahan yang sering dihadapi pemerintah dalam upaya optimalisasi penerimaan negara. Sebagai sumber utama pendapatan negara, pajak berperan penting dalam pembiayaan pembangunan dan penyediaan layanan publik. Namun, keterlambatan atau ketidakpatuhan wajib pajak menimbulkan tunggakan yang dapat menghambat pencapaian target penerimaan. Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak, surat teguran, surat paksa, dan surat perintah penyitaan pajak terhadap tunggakan pajak pada Kantor Pelayanan Pajak (KPP) Pratama Pekanbaru Tampan periode 2020–2024. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa jumlah pemeriksaan pajak, surat teguran, surat paksa, surat perintah penyitaan pajak, dan nilai tunggakan pajak per bulan selama 60 bulan. Teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh. Analisis data dilakukan dengan statistik deskriptif, uji asumsi klasik, serta analisis regresi linier berganda untuk menguji pengaruh masing-masing variabel bebas terhadap variabel terikat, baik secara parsial maupun simultan. Hasil penelitian ini diharapkan dapat memberikan gambaran empiris mengenai efektivitas instrumen penegakan hukum perpajakan dalam mengurangi tunggakan pajak, serta menjadi masukan bagi KPP Pratama Pekanbaru Tampan dan otoritas pajak dalam merumuskan strategi penagihan yang lebih optimal.

The Sea Certificate (Surat Laut/SL) is a crucial maritime legal document, serving as proof of a ship's nationality and its seaworthiness status for sailing, making it a mandatory requirement in every clearance in and clearance out process. This research aims to comprehensively identify and analyze the procedure for the endorsement (validation) extension of the Sea Certificate for the MV. Eastern Fair, carried out by PT. Multi Jaya Samudera as the ship agent in Belawan. The research method utilized is field research, conducted through land practice (PRADA), interviews, and documentation study. The findings indicate that the endorsement extension procedure is executed through a strict series of stages, starting from the preparation of the ship's technical documents to the official submission to relevant agencies such as the Harbor Master (Syahbandar) and the Transportation Agency Office. The ship agent plays a vital role as the liaison and executor, responsible for ensuring the completeness and validity of all administrative requirements within the specified timeframe. Although the procedure is standardized, common constraints include delays from related parties, both in physical inspection and administrative completion at government institutions, which can potentially disrupt the vessel’s sailing schedule. This study concludes that rigorous supervision and effective coordination among the agent, ship owner, and port authorities are key to maintaining regulatory compliance and the operational smooth running of the MV. Eastern Fair.

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

Limited digital literacy remains a challenge for micro, small, and medium enterprises (MSMEs) in utilizing social media as a marketing tool. MSMEs TSB LURE in Bangka Kota Village, South Bangka Regency, face problems in expanding their market reach because their marketing strategies are still conventional. This community service activity aims to improve the digital marketing capacity of MSMEs through the use of the TikTok platform. The method used is Participatory Action Research (PAR), which actively involves partners in every stage of the activity, from problem identification, digital literacy training, content production assistance, to the implementation of TikTok Shop with the yellow basket feature. The results of the activity showed significant improvements, namely an increase in followers from 15 to 245, an increase in promotional content from 0 to 12, audience interaction reaching more than 350, and 65 clicks on the yellow basket. These achievements not only increased product visibility but also fostered social change in the form of the emergence of creative youth groups, local leaders from SME actors, and new awareness about the use of digital technology in supporting the local creative economy.

Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi  drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/2025, which regulates the provision of Religious Holiday Allowance for online motorcycles taxi in the form of a religious holiday bonus. Using a socio-legal research method, this writing emphasizes the correlation between prevailing laws and regulations concerning the Religious Holiday Allowance for online motorcycles taxi drivers. The research findings indicate that online motorcycle taxi drivers have not comprehensively received their Religious Holiday Allowance rights due to their legal status as partners not being formally recognized within prevailing labor regulations. Furthermore, Circular Letter Number M/3/HK.04.00/III/2025 is non-binding, making the implementation of religious holiday bonus provisions contingent upon the individual policies of each platform company.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

This study aims to find the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This study discusses the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This research is a qualitative study. While data collection is done by reading and recording methods. From the results of the study, it can be seen that literature is the best written or printed work made by humans, creatures given reason. Humans are present to provide understanding related to what is conveyed through the medium of language. But sometimes just to understand, it needs to be studied specifically. understand the literature from a different perspective, namely moral. therefore the purpose of the following literary researchers is Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. The research method used by researchers is descriptive qualitative. This study describes the object being studied by developing morals. Researchers act as the main instrument with the help of data. The data intended by this study is the moral data contained in the novel Surat Kecil Untuk Tuhan. And then used as a data source in the following research, namely the novel "Small Letters to God" by Agnes Davonar, published by Falcon Publishing in 2016. The thickness of the pages is 215. The results of this study show that the moral values ​​of the novel "Small Letters to God" written by Agnes Davonar include: moral values ​​in the novel "Small Letters to God" written by Agnes Davonar, namely human moral values ​​with God, moral values ​​with oneself, moral values ​​with other humans.