Raudhatul Athfal Nurul Hidayah is a kindergarten located in Rawa Panjang, Bojong Gede, Kabupaten Bogor, Jawa Barat. The use of technology in education is increasing, especially in terms of school administration such as tuition payments and new student registration. The online tuition payment and registration system is designed to facilitate the administration process for schools and parents of students. With this system, parents can make tuition payments and student registration online through an application or website, without having to come directly to the school. This study aims to develop and implement an efficient and user-friendly online tuition payment and registration system.The methods used include system design, collecting user needs data, and system testing. The results of the study show that this system can reduce the time and costs required in the payment and registration process, as well as increase data transparency and accuracy. This system also makes it easier for schools to manage financial data and student registration. Thus, the online tuition payment and registration system can be a practical solution in supporting the digitalization of school administration

The advancement of information technology has driven the need for more effective and efficient attendance systems, especially for companies with a distributed workforce. PT. Asia Sinergi Solusindo faces challenges in managing employee attendance in real-time based on predefined work locations. This study aims to design a location-based attendance application system utilizing Global Positioning System (GPS) technology to ensure employees can only mark attendance at locations specified by the administrator. The system was developed using the *waterfall* software development methodology, encompassing requirements analysis, system design, implementation, and testing. The application was built on the Android platform with cloud-based database integration to centrally store attendance data. The results show that the system enhances attendance data accuracy, reduces fraud risks, and facilitates real-time employee attendance monitoring. Thus, this application is expected to provide an effective solution to support attendance management at PT. Asia Sinergi Solusindo.

Village community empowerment is the duty and authority of the Village Head as contained in article 26 of Law Number 6 of 2014 concerning Villages, it is stated that the Village Head is in charge of organizing Village Government, implementing Village Development, Village Community Development and Village Community Empowerment. Village government organizational structure The village head is the leader of the village helpers/officials. This research was conducted in Oabikase Village, West Insana District, and Kiusili Village, South Bikomi District, TTU Regency. This research basically uses empirical juridical research methods, namely: research carried out directly to related parties in order to obtain information on the problem under study. Respondents are methods that take the pointer process based on the purpose for which information is to be obtained, then 44 people are used. According to the author's observations, the community in Oabikase Village and Kiusili Village are still not independent and prosperous in knowledge, ability and skills, so there are indications that the Village Head has not carried out his duties and authorities to optimally improve community empowerment. Although BUMDes have been established in the two villages, because the abilities, skills and knowledge of the community are still limited so they have not been able to use them optimally. The implementation of the duties of the village head in community empowerment and the use of Oabikase Village and Kiusili Village in Kefamenanu District, North Central Timor Regency has not run optimally, this is evident from the uneven infrastructure development. Oabikase Village and Kiusili Village still have factors that hinder government administration activities, including human resources.

The purpose of this study is to analyze the implementation of the Regulation of the Minister of Education and Culture Number 64 of 2015 concerning Smokefree Areas in the School Environment as an Effort to Prevent Smoking in Students at Atambua Christian High School, Belu Regency. This type of research shows empirical juridical research. The results of this study indicate that the implementation of the Regulation of the Minister of Education and Culture Number 64 of 2015 concerning Smokefree Areas in the School Environment is not / or has not been effective. There are several factors that influence the successful implementation of this regulation including legal structure, legal substance, and legal culture. These three factors certainly have an interest that always hinders or influences the implementation of rules regarding Smokefree Areas so as to make these rules ineffective. Based on the results of the study, the authors have several suggestions, namely increasing supervision of the implementation of the no smoking area policy in the school environment, ensuring law enforcement against violations of regulations consistently and firmly to create discipline in the school environment and conducting regular counseling and education programs to all students, teachers, and staff including school guards about smoking and the importance of a smoke-free environment.     

This study aims to analyze community participation in village development in T’eba Village and T’eba Timur Village, Biboki Tanpah Subdistrict, Timor Tengah Utara Regency, and to identify the factors that hinder it. Village development is one of the key elements in improving community welfare. However, low community participation poses a challenge that hampers the achievement of inclusive and sustainable development goals. T’eba Village exhibits a higher level of community participation compared to T’eba Timur Village, yet both face challenges that affect the success of their development. The research methodology employed is empirical juridical with socio-legal and conceptual approaches. Primary data were obtained through interviews, observations, and questionnaires, while secondary data were sourced from official documents and related literature. Data analysis was conducted using qualitative descriptive techniques to interpret the research findings. The results show that community participation in T’eba Village reached 82.61%, whereas in T’eba Timur Village, it was only 30.44%. This disparity is attributed to higher community awareness in T’eba Village and better support from the village government in engaging the community. Factors hindering community participation include educational disparities, a lack of awareness about the importance of village development, economic conditions prioritizing subsistence needs, and community perceptions of the effectiveness of the village government. For example, residents of T’eba Timur Village are less involved because they feel that development programs do not directly benefit their livelihoods, particularly in agriculture, which is their primary occupation. This study recommends enhancing community involvement through education, economic empowerment, and strengthening the capacity of village governments to create inclusive and transparent participatory mechanisms. Moreover, it emphasizes the need for coordination between the community and village governments to formulate development policies that are more responsive to local needs. With this approach, village development can become more relevant, sustainable, and impactful for the community.

The implementation of Government Regulation Number 94 concerning Civil Servant Discipline at the Belu Regency Education and Culture Office has not been fully effective where there are still violations of civil servant discipline including violations of time discipline and work discipline such as arriving late, leaving early, leaving the office and work for personal interests. The problems in this thesis are (1) How is the Effectiveness of the Implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline at the Belu Regency Education and Culture Office? (2) What are the Factors that hinder the Effectiveness of the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline at the Belu Regency Education and Culture Office? This research is a normative legal research supported by empirical legal research where the data is obtained directly from the research location by observation and interviews. to compare the applicable regulations with the reality that occurs in society and use qualitative descriptive juridical analysis. The results of this study indicate that (1) the local government of Belu Regency has provided TPP (Income Improvement Allowance) as an appreciation from the government, especially from the leader of the region related to work discipline. where employees who are absent are not in accordance with the provisions of working hours, the TPP of these employees is automatically deducted by the electronic attendance system, namely vinzer print, provisions like this, the local government has tried to maintain discipline within the scope of the State Civil Apparatus in carrying out its duties and obligations, but the system that has been implemented by this local government does not rule out the possibility of violations of discipline. These violations make the application of a provision or regulation in an agency not run effectively. (2) Factors inhibiting the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline at the Education and Culture Office of Belu Regency, namely: civil servant awareness factors, and cultural factors.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

Along with the advancement of technology, online gambling games that were initially only considered entertainment, turned into a source of income or known as online gambling. On this basis, the government issued Law Number 11 of 2008 concerning Information and Electronic Transactions to regulate the management of information and electronic transactions in Indonesia. Since its enactment in 2008, Law No. 11 of 2008 has not undergone major changes to keep pace with the rapid advancement of information technology, especially related to online gambling. This research is a normative judicial research supported by a legislative approach, a sociolegal approach and a conceptual approach using primary legal materials, secondary legal materials and tertiary legal materials. This study uses data collection techniques in the form of observation and literature studies. The processing technique of legal materials is carried out in several stages, namely inventory, classification, systematization and verification, after which it will be analyzed qualitatively judicially according to the information obtained from various legal materials. The results of this study show that (1) Regulation of online gambling in Indonesia is regulated in 9 laws and regulations, namely in laws and regulations (2) Law enforcement against online gambling in Indonesia has not been running effectively, seeing that the data on online gambling cases from year to year online gambling cases are increasing. (3) Legal protection for people involved in online gambling, having legal protection rights guaranteed by Law Number 8 of 1981 concerning the Criminal Procedure Law (KUHAP).

The purpose of this study was to determine the authority of the village head in fostering community peace and order in the village and to determine and examine the inhibiting factors of the village head's authority in fostering community peace and order in Bodae village and Keliha village. This research uses an empirical juridical approach method, namely the methods and procedures used to solve problems, this research first examines secondary data, then proceeds to conduct research on primary data in the field. The results of the research The authority of the Village Head in fostering the peace and order of the village community has not been carried out effectively, this is because there are several things behind it, namely the theft cases that occur because the environmental security system is not implemented effectively, unguarded livestock such as oxen that enter the residents' garden yards to cause losses to the farming community, chicken gambling can disturb the order of the village community. The inhibiting factors of the authority of the village head are the low level of human resources, the ineffective implementation of the environmental security system, the lack of understanding of the community in understanding order in the village environment.  

Community service is an important activity in increasing community capacity and welfare. In an effort to support sustainable agriculture, training on making liquid organic fertilizer (POC) with high nitrogen content aims to provide knowledge and skills to the community to use organic waste as a basic ingredient for fertilizer. Liquid organic fertilizer which has a high nitrogen content plays an important role in increasing soil fertility and plant productivity without damaging the environment. This training includes an introduction to organic materials that are easily available and available nearby, fermentation techniques, as well as methods for making appropriate POC to produce fertilizer with high nitrogen levels. This training also explained the ecological and economic benefits of using liquid organic fertilizer compared to synthetic chemical fertilizer. Training participants are taught from basic theory to practical application, so they can apply this knowledge to plants. With this training, it is hoped that the community can increase agricultural productivity, reduce dependence on chemical fertilizers, and create a friendlier and more sustainable environment.