This study aims to: 1), Know the implementation of the supervisory function of the Village Consultative Body and its obstacles in Tana Rara Village, Loli District, West Sumba Regency), Know about - factors that affect the implementation of the supervisory function of the Village Consultative Body and the obstacles in Tana Rara Village, Loli District, West Sumba Regency. To achieve this goal, researchers use data collection techniques through, observation, interviews, and documentation or literature studies. The data obtained from the results of the study were processed using qualitative analysis to find out about the implementation of the supervisory function of the Village Consultative Body and its obstacles in Tana Rara Village, Loli District, West Sumba Regency and Know about- what factors influence implementation of the supervisory function of the Village Consultative Body and its obstacles in Tana Rara Village, Loli District, West Sumba Regency. The results of this study show that: 1. the implementation of the supervisory function of the Village Consultative Body and its obstacles In Tana Rara Village, Loli District, West Sumba Regency has not been fully carried out optimally because of the existence of people who are pro and con to every decision made, Regarding the implementation of the supervisory function carried out has been carried out properly so as to minimize the occurrence of deviations from the implementation of Village Regulations and APBDes. 2. factors that affect the implementation of BPD's supervisory function are affectedby 2 (two) factors, namely internal factors which include community support/participation in BPD, and good cooperative relations between BPD and Village Government. While the second factor is external factors which include the lack of benefits provided to BPD members, facilities and infrastructure, lack of human resources who fill BPD membership and the existence of communities that are pro and con to every decision made.

The purpose of this research is to analyze the implementation of the duties and authorities of the village government in managing tourist villages in Boleng District, West Manggarai Regency. This research is empirical juridical research, which is research directly to related parties to obtain primary data directly from respondents. The data collection technique uses interviews, observations, and literature/document studies. The data used are primary data and secondary data. This research was conducted in West Manggarai Regency. The results of the data processing were analyzed descriptively using the empirical juridical method, namely identifying and adjusting to the actual situation. The results showed that: the implementation of the duties and authority of the Village Government in carrying out its duties and responsibilities is in accordance with existing procedures, but in providing duties and responsibilities for the management of the Tourism Village has not been evenly distributed and has not been given the trust to manage the Tourism Village by the Regional Government. Based on the experience in the field and the information obtained, the researcher can provide suggestions and input to the Golo Lujang Village Government so that it can maximize its role, especially in managing the "Sano Limbung" Tourism Village, as well as to the three groups formed, especially the Tourism Awareness Group, to be reactivated and in giving tasks and responsibilities to the community evenly. To the Tourism, Creative Economy and Culture Office in order to provide opportunities for the Tanjung Boleng Village Government to manage their own Tourism Village in this case "Rangko Cave" and the Village Government itself in this case the Tanjung Boleng Village Government has the courage to convey to the Regional Government of West Manggarai Regency in this case the Tourism, Creative Economy and Culture Office so that the tourist attractions can be managed by the Tanjung Boleng Village Government.  

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.     

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.  

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 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.

Pemilihan hotel di Kota Bandung sebagai destinasi wisata oleh konsumen seringkali menjadi proses yang kompleks. Terdapat banyak faktor yang mempengaruhi keputusan ini, seperti harga kamar, fasilitas, lokasi, dan lain-lain. Penelitian ini membahas metode kombinasi AHP dan SAW untuk pembobotan kriteria dan pemeringkatan hotel untuk memperoleh rekomendasi pemilihan hotel yang sesuai bagi konsumen. Segmen konsumen dan tipe hotel yang dikaji pada penelitian ini dibagi menjadi dua kategori, yaitu : budgetary hotel yang diperuntukkan bagi segmen back packer dan non-budgetary hotel yang diperuntukkan bagi segmen non-back packer. Proses pembobotan masing-masing kriteria menggunakan metode AHP. Selanjutnya nilai bobot tersebut digunakan untuk menghitung preferensi setiap alternatif hotel yang dikaji dalam penelitian ini dengan membangun matriks keputusan dari metode SAW. Ada 7 (tujuh) kriteria yang digunakan untuk pemeringkatan hotel yaitu : overall rating / impression, kebersihan, kenyamanan, makanan, lokasi, pelayanan dan harga sewa kamar, dimana nilai bobot / prioritas untuk masing-masing kriteria tersebut adalah 0,27; 0,10; 0,10; 0,06; 0,04; 0,16 dan 0,27. Tiga besar peringkat budgetary hotel terbaik hasil rekomendasi sistem pendukung keputusan sebagian besar ditempati oleh hotel bintang 3 yaitu Hotel A2, Hotel A9 dan Hotel A14. Sedangkan tiga besar peringkat non-budgetary hotel terbaik hasil rekomendasi sistem pendukung keputusan ditempati oleh hotel bintang 4 yaitu Hotel B2, Hotel B4 dan Hotel B15.

Education is very important in this era of globalization and is even included in the basic needs of every human being because by obtaining education humans will be able to improve their quality of life. Education is also one of the supporting factors for a country's progress, with a country's high level of education it can produce quality human resources and contribute to developing the country. Catholic Religious Education is an effort made so that students have the ability to build a more faithful life. Christian and devoted to God Almighty in accordance with the teachings of the Catholic Church. Building a life of Christian faith means building loyalty to the Gospel of Jesus Christ, which has a single concern, namely the Kingdom of God. The Kingdom of God is a situation and event of salvation: a situation and struggle for peace and justice, happiness and prosperity, brotherhood and loyalty as well as environmental preservation, which is longed for by everyone from various religions and beliefs. Catholic Religious Education lessons are also not included in the subjects that take part in the State Examination. This causes students to underestimate Catholic Religious Education lessons. In situations like that, teachers must be good at creating situations, creative and good at having methods so that PAK learning can be more interesting and arouse students' interest. Based on the researcher's experience of teaching at SMK N 1 Kelam Permai, many students obtained below average learning outcomes and students had little interest in the Catholic religious learning process. They were less interested in participating in PAK learning. They also underestimate PAK learning because they prioritize other subjects. To overcome the problems mentioned above, one of the alternatives proposed by researchers is learning using the Problem Based Learning model with the reward method, which aims to ensure that students' learning outcomes are good and they have a high interest in learning. The Redward method intended in this research is an educational tool for educational efforts to achieve satisfactory learning outcomes and change students' interest in learning for the better. By giving this prize, it is hoped that students will be more interested in participating in lessons, especially in studying material about the Church as God's people. The objectives of this research are 1). PBL learning using the reward method on Church material as God's people can improve student learning outcomes creatively. 2). Increasing creative student learning outcomes in Catholic Religious Education by providing rewards for church material as God's people.3). Knowing students' reactions to the use of the Problem Based Learning (PBL) method by providing rewards to improve students' creative learning outcomes and interest in phase F of SMK N 1 Kelam Permai. In particular, in the material "The Church as God's people" it is hoped that students will be able to find themselves, recognize and accept themselves as members of God's people, and work together in efforts to develop themselves as members of the Church in accordance with God's plan. The Problem Based Learning (PBL) learning model by providing rewards can overcome problems in motivating students to be more creative in learning. Redward's way of working is in accordance with the way students learn and encourages students to be more enthusiastic and creative in learning so as to improve student learning outcomes, especially in Catholic religious education.
 

Understanding tax accounting which is based on tax regulation (Pph 21) will influence taxpayer awareness. The purpose of this research is to provide a general overview of research related to tax accounting for taxpayers based on PPH article 21. The methodology used in this research is a literature review study using 20 articles that discuss the topic of tax accounting for taxpayer compliance. based on PPh article 21 which was carried out in the period 2015 – 2023 with empirical and academic studies. The results of this research can be concluded that understanding tax accounting in financial management is very necessary because agency financial reporting can have a good effect on the effectiveness of company financial management. Understanding accounting in preparing financial reports is very important to pay attention to. By understanding accounting in preparing reports, effective financial management reports will be created, where in preparing these reports, presenting the agency's financial reports properly and correctly will influence taxpayer compliance.
 

Policy Implementation is in principle a rare or way that is done so that the policy can achieve its goals. Policy implementation aims to measure the extent of the impact on society and the extent of implementation achieved. This type of research is empirical juridical research. The types and sources of data used are primary and secondary data. Primary data is data obtained directly from the research location through direct interviews with respondents and based on researcher observations. Secondary data is data obtained from literature studies. The data was analyzed descriptively qualitatively. Based on the results of this study, it shows that (1) The effectiveness of the policy implementation of the Kupang Mayor Regulation on the Use of Health Protocols, namely: (a) Kupang City government participation, (b) government performance. (2) Factors inhibiting the implementation of the law are: (a) Limited qualified human resources, (b) limited facilities and infrastructure, (c) the mindset of the community regarding the enforcement of health protocols.