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Pelayanan paspor bagi pemohon disabilitas di Indonesia, khususnya di Kantor Imigrasi Kelas I Khusus TPI Semarang, masih menghadapi kesenjangan signifikan dalam implementasi prinsip pelayanan publik ramah Hak Asasi Manusia (HAM), termasuk hambatan fisik dan prosedural. Meskipun ada kebijakan afirmatif, realitas di lapangan menunjukkan bahwa banyak pemohon disabilitas masih mengalami kesulitan. Kendala ini mencakup aspek normatif, kelembagaan, sumber daya, infrastruktur, dan budaya pelayanan yang belum sepenuhnya menjadikan HAM sebagai inti orientasi pelayanan publik. Penelitian ini bertujuan untuk mengetahui dan menggambarkan penerapan prinsip ramah HAM dalam pelayanan paspor bagi pemohon disabilitas di Kantor Imigrasi Kelas I Khusus TPI Semarang, serta mengidentifikasi kendala-kendala yang dihadapi dalam proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) untuk menggali dan menganalisis urgensi implementasi prinsip pelayanan publik ramah HAM, didukung oleh studi kasus kontekstual dari analisis kebijakan, laporan lembaga, dan publikasi daring. Penerapan prinsip keselamatan, kemudahan, kegunaan, dan kemandirian di Kantor Imigrasi Semarang menunjukkan arah positif dalam pelayanan paspor yang selaras dengan semangat pelayanan publik ramah HAM. Namun, implementasinya masih menghadapi kendala seperti keterbatasan standar teknis, kurangnya petugas terlatih, fasilitas fisik yang belum universal, dan orientasi kinerja yang fokus pada efisiensi administratif. Kantor Imigrasi Kelas I Khusus TPI Semarang telah berada pada jalur pelayanan publik yang inklusif dan berdimensi HAM, namun memerlukan penguatan melalui standar operasional eksplisit, pelatihan SDM berkelanjutan, penataan fasilitas universal, dan reformasi budaya pelayanan untuk mewujudkan pelayanan yang manusiawi dan nondiskriminatif.

Penelitian ini dilakukan untuk mengetahui pengaruh transformasi digital dan kedisiplinan pegawai terhadap tingkat kepuasan masyarakat pengguna layanan di Kantor Dinas Perhubungan Kabupaten Grobogan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan penyebaran kuesioner kepada 41 responden pengguna layanan. Pengolahan data penelitian dilakukan menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa transformasi digital berpengaruh positif dan signifikan terhadap kepuasan pengguna layanan dengan nilai t hitung sebesar 2,791 lebih besar dari t tabel 2,023. Disiplin pegawai juga berpengaruh positif dan signifikan terhadap kepuasan pengguna layanan dengan nilai t hitung sebesar 5,826 lebih besar dari t tabel 2,023. Secara simultan, transformasi digital dan disiplin pegawai berpengaruh signifikan terhadap kepuasan pengguna layanan dengan nilai F hitung sebesar 16,714 lebih besar dari F tabel 3,24. Penelitian ini menyimpulkan bahwa peningkatan kualitas pelayanan publik membutuhkan integrasi transformasi digital dan peningkatan disiplin pegawai secara berkelanjutan.

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan budaya kerja terhadap kepuasan kerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Kepuasan kerja merupakan salah satu faktor penting dalam meningkatkan kinerja dan produktivitas pegawai, khususnya dalam instansi pemerintah yang berperan dalam memberikan pelayanan kepada masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian korelasional. Populasi dalam penelitian ini adalah seluruh pegawai di Kantor Dinas Sosial Kabupaten Gowa dengan jumlah sampel sebanyak 55 responden. Pengumpulan data dilakukan melalui kuesioner dengan menggunakan skala Likert, serta didukung dengan observasi dan dokumentasi. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan uji asumsi klasik, uji parsial (uji t), uji simultan (uji F), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Budaya kerja juga berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Secara simultan, disiplin kerja dan budaya kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Temuan ini menunjukkan bahwa semakin tinggi tingkat disiplin kerja dan semakin baik budaya kerja yang diterapkan, maka semakin tinggi pula tingkat kepuasan kerja pegawai dalam melaksanakan tugas dan tanggung jawabnya.

Penelitian ini mengkaji tanggung jawab Pejabat Pembuat Akta Tanah (PPAT) terhadap Akta Jual Beli yang cacat hukum, dengan studi kasus Putusan Mahkamah Agung Nomor 2721 K/Pdt/2017. Penelitian bertujuan mengkaji pengaturan hukum prosedur pembuatan Akta Jual Beli dan kriteria cacat hukum, pertimbangan hukum Majelis Hakim dalam putusan tersebut, serta bentuk tanggung jawab PPAT atas akta yang cacat hukum. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, kasus, dan konseptual, melalui studi kepustakaan yang dianalisis secara kualitatif. Hasil penelitian menunjukkan: Pertama, prosedur pembuatan Akta Jual Beli diatur dalam Pasal 38 PP Nomor 24 Tahun 1997, yang mewajibkan kehadiran para pihak secara bersamaan, minimal dua saksi, pembacaan akta, dan penjelasan isinya oleh PPAT. Akta dikategorikan cacat hukum apabila mengandung cacat lahiriah, formal, atau materiil. Kedua, Mahkamah Agung menyatakan Akta Jual Beli Nomor 66/2014 batal demi hukum karena para pihak tidak hadir bersamaan, akta tidak dibacakan, penandatanganan dilakukan di luar kantor PPAT, dan syarat kesepakatan tidak terpenuhi karena penggugat hanya menandatangani blangko kosong. Ketiga, tanggung jawab PPAT bersifat kumulatif: perdata berupa ganti kerugian (Pasal 1365 KUHPerdata); administratif berupa sanksi hingga pemberhentian (Pasal 10 PP Nomor 37 Tahun 1998); dan pidana berdasarkan Pasal 263, 264, dan 266 KUHP.

Transformasi digital administrasi pertanahan di Indonesia melalui Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Nomor 1 Tahun 2021 telah mengubah sistem pendaftaran tanah dari berbasis dokumen fisik menjadi sistem elektronik. Perubahan ini bertujuan untuk meningkatkan efisiensi, transparansi, dan kepastian hukum dalam pelayanan pertanahan. Namun demikian, transformasi tersebut menimbulkan persoalan yuridis terkait kekuatan hukum dan nilai pembuktian sertipikat tanah elektronik, serta perubahan peran dan tanggung jawab Pejabat Pembuat Akta Tanah (PPAT). Penelitian ini bertujuan untuk menganalisis: (1) pelaksanaan pendaftaran dan penerbitan sertipikat tanah secara elektronik di Kantor Pertanahan Kabupaten Blora; (2) kendala yang dihadapi serta upaya penyelesaiannya; dan (3) kekuatan hukum sertipikat tanah elektronik ditinjau dari aspek kepastian dan perlindungan hukum. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan spesifikasi deskriptif analitis, yang didukung oleh data empiris melalui wawancara dengan pihak Kantor Pertanahan, PPAT, dan masyarakat. Hasil penelitian menunjukkan bahwa pelaksanaan sertipikat tanah elektronik dilakukan secara bertahap melalui integrasi layanan elektronik, mulai dari pengajuan permohonan, verifikasi berkas, validasi data fisik dan yuridis, hingga penerbitan sertipikat elektronik. Kendala yang dihadapi meliputi gangguan sistem, keterbatasan infrastruktur digital, serta rendahnya literasi digital masyarakat. Upaya yang dilakukan antara lain penguatan sistem keamanan, peningkatan kompetensi sumber daya manusia, serta sosialisasi kepada masyarakat. Sertipikat tanah elektronik memiliki kekuatan pembuktian yang sama dengan sertipikat fisik sepanjang diterbitkan sesuai prosedur dan menggunakan tanda tangan elektronik tersertifikasi.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh disiplin kerja dan lingkungan kerja terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pegawai Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang yang berjumlah 68 orang. Teknik pengambilan sampel menggunakan teknik sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Pengumpulan data dilakukan melalui observasi, wawancara, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Lingkungan kerja juga berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Selain itu, disiplin kerja dan lingkungan kerja secara simultan berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Kondisi kerja yang tertib, nyaman, aman, serta didukung hubungan kerja yang harmonis mampu meningkatkan motivasi, loyalitas, dan rasa puas pegawai dalam melaksanakan tugas pelayanan publik.

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

Program Kuliah Kerja Nyata (KKN) mahasiswa Universitas 17 Agustus 1945 Semarang dilaksanakan di Kelurahan Purwosari, Kecamatan Mijen, Kota Semarang pada tanggal 3 Januari hingga 1 Februari 2026. Program ini bertujuan mengatasi permasalahan masyarakat di bidang kesehatan, literasi, keselamatan lingkungan, dan kesejahteraan sosial melalui pendekatan partisipatif yang terintegrasi. Program yang dilaksanakan meliputi pembuatan Taman TOGA, pembagian buku bacaan bergambar ke sekolah dasar, pemasangan kaca cembung di titik blind spot, penyuluhan pencegahan stunting disertai pembagian makanan bergizi, kerja bakti, serta pendampingan Posyandu, PKK, dan PAUD. Hasil program menunjukkan manfaat nyata: taman TOGA fungsional terbangun di halaman kantor kelurahan, 180 buku tersalurkan ke SDN Purwosari 1 dan 2, 3 kaca cembung terpasang di titik rawan kecelakaan, dan 25 paket makanan bergizi terdistribusi kepada anak PAUD. Program-program ini berhasil meningkatkan kesadaran dan kapasitas masyarakat di bidang kesehatan, pendidikan, dan keselamatan lingkungan.

This study aims to: (1) describe Employee Performance, Work Climate, and Employee Engagement; and (2) analyze the influence of Work Climate and Employee Engagement on Employee Performance, both partially and simultaneously. The population of this study consisted of all employees of the Ministry of Religious Affairs Office of Sikka Regency, totaling 189 employees. Since the population size was relatively large, the sampling technique used was probability sampling with a simple random sampling method. The sample size was determined using the Slovin formula, resulting in 65 respondents. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, namely multiple linear regression analysis. Hypothesis testing was conducted using the F-test and t-test. The results of the descriptive analysis indicate that Employee Performance is categorized as good, Work Climate is categorized as good, and Employee Engagement is also categorized as good. The results of the t-test show that Work Climate has a positive and significant effect on Employee Performance. Furthermore, Employee Engagement also has a positive and significant effect on Employee Performance. The results of the F-test indicate that Work Climate and Employee Engagement simultaneously have a significant effect on Employee Performance. The coefficient of determination analysis shows that the two independent variables in this study are able to explain 47.9% of the variation in Employee Performance at the Ministry of Religious Affairs Office of Sikka Regency.

Pengaturan mengenai hak sewa atas tanah telah diakui dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA), serta Peraturan Pemerintah Nomor 18 Tahun 2021 dan Peraturan Menteri ATR/BPN Nomor 16 Tahun 2021. Penelitian ini bertujuan menganalisis implementasi pendaftaran perjanjian sewa atas tanah di Kantor Pertanahan Kabupaten Badung. Metode yang digunakan adalah penelitian hukum empiris dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa implementasi pendaftaran perjanjian sewa tanah belum terlaksana di Kantor Badan Pertanahan Kabupaten Badung, meskipun telah diatur secara normatif. Hal ini disebabkan oleh belum adanya standar operasional prosedur (SOP), keterbatasan fitur dalam sistem pelayanan pertanahan, serta sifat pengaturan yang masih fakultatif. Secara yuridis, perjanjian sewa tetap sah sepanjang memenuhi ketentuan Pasal 1320 KUHPerdata, namun tidak memiliki kekuatan publikasi sehingga berpotensi menimbulkan risiko hukum bagi pihak ketiga. Diperlukan penguatan regulasi, penyusunan SOP, serta peningkatan kesadaran hukum masyarakat.

. The effort to re-visualize regional architectural elements combined with modern touches is known as neo-vernakular architecture. In North Sumatra, there are various ethnic groups, including Batak, Mandailing, Malay, and others, each possessing rich traditional architectural values. This study aims to identify and analyze traditional architectural elements applied to the façade of the North Sumatra Regional House of Representatives (DPRD) building. The DPRD North Sumatra building is one of the government buildings that functions as a workplace for representatives of the people, council members, and the secretariat in carrying out governmental duties and public services. The building is located on Jalan Imam Bonjol with an area of approximately 8,000 square meters. This study uses a qualitative descriptive method with data collection techniques through direct field surveys and literature studies related to the façade design of the DPRD North Sumatra building. The results show that the neo-vernakular character on the building façade is represented through several architectural elements, such as exposed columns, sunshading, opening forms, and other supporting elements that reflect a combination of traditional and modern architectural features.  

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Digital transformation has driven organizations to adopt the metaverse as a 3D virtual workspace that enables employee interaction through avatars, thereby introducing new challenges in managing organizational identity, work culture, and employee loyalty. This study aims to analyze the role of human resource leadership in establishing organizational identity, transforming work culture, and sustaining employee loyalty within a metaverse-based work environment. The study employs an integrative literature review approach by systematically collecting and synthesizing relevant scholarly sources from reputable publications within the last five years. The findings indicate that organizational identity in the metaverse is constructed through avatar representation and virtual environment design, while work culture undergoes a transformation toward flexible digital interaction patterns that still require reinforcement of organizational values. Furthermore, employee loyalty is influenced by the quality of virtual experiences and the effectiveness of leadership communication. In this context, digital-based HR leadership emerges as a critical factor in fostering employee engagement and trust in a non-physical interaction setting. This study contributes conceptually by integrating leadership, identity, culture, and loyalty within the metaverse framework, and provides practical implications for organizations in designing adaptive human resource management strategies in response to the advancement of immersive technologies.

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

This study was designed to measure the extent to which employee benefits influence employee performance within the Regional House of Representatives of Mamasa Regency office environment. The research employed an associative quantitative approach and involved all 51 employees as research subjects using a saturated sampling technique. Data were collected through questionnaires, direct observation, and document analysis, then processed using multiple regression analysis assisted by SPSS version 25. The findings revealed that employee salaries and benefits have a positive and significant effect on employee performance, with a significance value of 0.017 < 0.05. The regression analysis also showed that both variables provide a significant influence on employee performance, indicated by an F-count value of 67.260, which is greater than the F-table value of 3.19. In addition, the coefficient of determination value of 0.784 indicates that 78.4% of the variation in employee performance can be explained by employee income and benefits. These findings demonstrate that adequate employee compensation is a crucial factor in encouraging higher motivation, improving work productivity, and supporting better employee performance within the organization.

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

The circulation of illegal cigarettes in Kudus Regency remains a serious problem that is detrimental to the state and disrupts a healthy business competition climate. This study aims to analyze the forms and mechanisms of law enforcement by the Kudus Customs and Excise Supervision and Service Office against these violations based on Law Number 39 of 2007 concerning Excise, and to identify inhibiting factors in its implementation. The research method used is an empirical juridical approach with a qualitative descriptive research type through interviews with officials of the Kudus Customs and Excise Supervision and Service Office and a literature study of related documents and regulations. The circulation of illegal cigarettes is still found in various forms of violations, with plain cigarettes without excise stamps being the most frequently found type. The resulting impacts include reduced state revenue, disrupted competitiveness of the legal cigarette industry, and low levels of public legal compliance. In its implementation, the Kudus Customs and Excise Supervision and Service Office faces obstacles in the form of limited personnel and facilities, difficulties in location searches, and low public legal awareness. This research is expected to contribute to increasing the effectiveness of law enforcement in the excise sector and support efforts to eradicate the circulation of illegal cigarettes in Indonesia

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.