The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

Usaha Mikro Kecil dan Menengah (UMKM) merupakan entitas ekonomi produktif milik perorangan maupun badan usaha yang beroperasi untuk memenuhi kebutuhan dan kelangsungan hidup seseorang. Tujuan penelitian ini adalah untuk melihat bagaimana penerapan akuntansi manajemen pada UMKM Ayam Geprek dan Penyet Lado Mudo. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menjelaskan dan mendeskripsikan temuan peneliti yang bersumber dari jurnal atau artikel dan dokumentasi lainnya. Penelitian ini juga melakukan observasi dan wawancara kepada pemilik usaha UMKM Ayam Geprek dan Penyet Lado Mudo yaitu Ibu Suparti (56). Hasil observasi dan wawancara adalah UMKM Ayam Geprek dan Penyet Lado Mudo telah melaksanakan fungsi-fungsi manjemen dalam penerapan akuntansi manajemen. Fungsi manajemen tersebut meliputi perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating), pengendalian (controlling), dan pengambilan keputusan (decision making). Pelaku UMKM Ayam Geprek dan Penyet Lado Mudo yang terlibat dalam penerapan akuntansi manajemen menyadari akan tanggung jawab yang diemban yaitu dengan melaksanakan tugas dan wewenang dengan sungguh-sungguh dan jujur.

The church plays a crucial role in spreading Christian values and nurturing the growth of faith within its community. However, in the context of GPSI EFATA, there are several challenges in effectively conveying church information. These challenges include the unappealing presentation of physical congregation news, the accumulation of paper, and limited distribution of information. In order to address these issues, this research project utilizes the Design Thinking method to develop a smartphone-based application for congregational news. The Design Thinking method consists of five stages: empathy, definition, ideation, prototype, and testing. During the empathy stage, the needs of the congregation are identified, particularly the need for more accessible and engaging information. The ideation stage then generates a solution in the form of a smartphone application. This application includes various features such as notifications, prayer schedules, financial reports, photo galleries, and management profiles. A prototype of the application was developed to meet these needs and was subsequently tested using a questionnaire. The results of the testing indicated that the application had an easy-to-understand interface, adequate features, and received suggestions for improvement. Overall, this smartphone application offers a modern and efficient solution to the challenges of delivering information within churches. It enhances accessibility and improves the quality of communication with the congregation.
                                      
 

Nowadays, advances in information and communication technology have had a major impact on various sectors of life, including in the field of trade and e-commerce. However, as it happens in the scope of social media, TikTok Shop is also dealing with challenges and changes. One of the issues that is sticking out and is currently hot is the permanent closure of the TikTok Shop feature that has occurred in Indonesia. This research will carry out several processes starting with data collection, then data labeling, data preprocessing, data sharing, weighting training data, using the Naive Bayes method, and ending with testing. In this study, the results of the implementation that has been made or built are discussed. The method used is the Naive Bayes Classifier Method to classify training data as much as 800 data, which is 80% of the total data. Then, testing is carried out using 200 testing data, which is 20% of the total data. The evaluation results show an accuracy value of 73%. In addition to the accuracy value, this research also recorded the precision, recall, and F1 score values. The classification that appears most often and contributes the highest in these values is the Positive classification as much as 420 data or 42% of the total data used..
 
 

The lungs as the only pump for the respiratory system are very important organs for the continuation of life. Diagnosing or checking lung symptoms early can help people recognize the possibility that they are suffering from lung disease, so that treatment or care can be done earlier to prevent the severity of the disease. The method used in this study is the Naïve Bayes method. Naive Bayes is a simple probabilistic classifier that calculates a set of probabilities by adding up the frequencies and combinations of values ??from the given dataset. An expert system is a computer application that can help decision making in more specific fields with methods that have been analyzed in advance by experts or specialists. This study used variables, namely types of lung disease including Pulmonary Tuberculosis (TB), Chronic Obstructive Pulmonary Disease (COPD), Bronchial Asthma and Lung Cancer. The results of this study are that lung disease or types of lungs can be diagnosed using the web-based Naïve Bayes method, and make it easier for sufferers to consult without seeing a doctor by selecting symptoms of lung disease.

Amidst the rapid advancement of artificial intelligence (AI), the need for effective integration within IT Governance becomes increasingly vital. In this context, the research background highlights the complexity and dynamics hindering the efficacy of IT Governance, while AI holds promise as a solution to these challenges. This study investigates the role of AI in enhancing IT Governance. The research aim is to explore the impact of AI on improving the effectiveness and efficiency of IT Governance through a literature review method. This method will gather and analyze relevant literature sources to gain a comprehensive understanding of AI's role in IT Governance. The findings encompass AI's potential in enhancing decision-making, proactive risk management, process automation, and user satisfaction. However, challenges such as data privacy and organizational cultural changes are also identified. The research implications underscore the need for a planned approach and ongoing evaluation in adopting AI to ensure successful implementation while managing associated risks.

The handling of the crime of sexual intercourse and molestation of minors is a crucial issue that requires serious attention from various parties. The background of this study is the high rate of sexual violence against minors in the Barelang Police area and the need to evaluate the implementation of victim protection in this context. The purpose of this study is to analyze the implications of victim protection in handling the crime of sexual intercourse and molestation of minors in the Barelang Police, as well as to identify obstacles and efforts made to improve this protection. The research method used is normative juridical through library research using secondary data, and also uses an empirical juridical approach through field research using primary data collected through interviews with law enforcement officials, psychologists, victims, and victims' families. Secondary data was obtained from official documents of the Barelang Police, case reports, and related literature. Data analysis was carried out using qualitative descriptive methods to provide a comprehensive picture of the condition of victim protection and its implications. The results of the study show that although there are serious efforts by the Barelang Police in providing protection to victims, there are several significant obstacles that reduce the effectiveness of these protections. The main obstacles include a lack of adequate psychological assistance, lengthy and convoluted legal processes, a lack of public awareness, and ineffective coordination between related institutions. The implications of these barriers include prolonged psychological suffering for victims, a decline in public trust in the justice system, and a lack of justice for victims. Suggestions given to overcome these obstacles include: capacity building and training of law enforcement officials, education and awareness campaigns in the community, and strengthening victim protection systems and facilities by the government. It is hoped that with the implementation of these suggestions, victim protection can be improved, so that justice and welfare for children victims of sexual violence can be realized more optimally.

The policy of ownership of the right to the flats is an important aspect in the arrangement of vertical housing in Indonesia, especially in dense urban areas such as Kampung Utama Batam City. The background of this research focuses on the complexity of ownership dualism between individual property rights over units and collective rights to common parts, common objects, and common land. Conflicts of interest and management problems often arise, hindering the optimal implementation of policies. The purpose of this study is to analyze the implementation of government policies on ownership of rights to apartment units in Kampung Utama Batam City, identify existing obstacles, and provide recommendations for improvement. The research method used is a normative juridical approach with case studies. Data was collected through analysis of legal documents, interviews with stakeholders, and field observations. The analysis was carried out using positive legal theory from John Austin to understand the existing legal framework, legal system theory from Lawrence M. Friedman to evaluate the interaction between legal structure, substance, and culture, and legal certainty theory from Sudikno Mertokusumo to assess the clarity and predictability of applicable laws. The results of the study show that although the policy has been well drafted in Law No. 20 of 2011 concerning Flats, its implementation in the field still faces various obstacles. Dualism of ownership, unclear certificate status, complex administrative procedures, and lack of legal socialization are some of the main problems found. Strengthening the role of the Flats Owners and Occupants Association (P3SRS), the use of digital technology for administrative procedures, and increased supervision and law enforcement were identified as solutions to overcome these obstacles. The suggestions provided include increased coordination between related agencies, active community participation in the management of flats, and simplification of administrative procedures by the government. More effective implementation is expected to provide better legal certainty and create a harmonious residential environment in Kampung Utama Batam City.

This study aims to analyze juridically the use of the company's shares as an object of fiduciary guarantee in Batam City. The background of this research is rooted in the need for a deep understanding of the effectiveness and security of the company's shares used as fiduciary guarantees, as well as their influence on legal certainty and local economic stability. In Indonesia, the use of shares as fiduciary guarantees is regulated by Law Number 42 of 1999 concerning Fiduciary Guarantees and Law Number 40 of 2007 concerning Limited Liability Companies, but the implementation of this law in the field often encounters various obstacles, especially in Batam City which is a strategic business center. This study uses a qualitative method with a document study approach, in- depth interviews, and field observations to collect data. The subject of this study involves notaries, fiduciary guarantee registration officials, investors, and business actors in Batam. The results of the study show that there are several significant obstacles in the implementation of the use of shares as an object of fiduciary guarantee, which include procedural complexity, variations in notary practices, and limited administrative infrastructure. Despite this, stocks are still a trusted and used instrument because of their liquidity and economic value. Based on these findings, suggestions include expanding education and training for notaries to improve understanding and thoroughness in the fiduciary guarantee administration process. The Batam City Government is advised to update and simplify related regulations to support efficiency and legal certainty. In addition, investments in information technology are needed to modernize the registration and document handling processes, which can increase the transparency and speed of the fiduciary assurance process.

The incident of residents on Rempang Island rejecting the development of the Rempang Eco-city Project certainly raises many questions for the general public in viewing this problem. With the publication of Coordinating Ministerial Decree Number 7 of 2023 concerning the Third Amendment to Coordinating Ministerial Decree Number 7 of 2021 concerning Amendments to the List of National Strategic Projects, the public is in the spotlight to find out what processes and laws and regulations regulate each process and stage. To study this in more depth, it is necessary to carry out a Juridical Analysis of the Allocation of land in Forest Areas above BP Batam's Management Rights on Rempang Island to be able to find out the legal arrangements, implementation, obstacles and solutions for allocating land in forest areas above BP Batam's Management Rights on the Island. Eccentric. The research method used is a normative and juridical approach, which focuses on doctrinal legal research and refers to legal norms contained in applicable laws and regulations as a normative basis, so this research emphasizes secondary data sources, both in the form of theories- legal theory and through interviews with sources or parties related to the problems to be researched above. All data obtained is then processed, analyzed and interpreted logically, systematically using deductive methods. The results of research on the allocation of land in forest areas above BP Batam's Management Rights on Rempang Island based on applicable laws and regulations are not justified and BP Batam will not be able to use and utilize all or part of its land either for its own use or in collaboration with other parties because BP Batam's authority as the holder of Management Rights will only arise after the issuance of a Management Rights Certificate from the Batam City National Land Agency Office, it is not permitted to carry out new development and development in forest areas before changes to the designation and function of forest areas are made, and if it is on land that will be granted Rights Management still has land/buildings/plants belonging to the people, so compensation for losses and relocation of residents to new residential areas must be carried out first on the basis of deliberation. The author hopes that from the research that has been carried out, the government can create legal products that create a sense of justice for society and can turn the results of this research into useful knowledge for parties facing similar legal problems.